第一篇：2012-2013專業(yè)英語復(fù)習(xí)題陳琳

動(dòng)物醫(yī)學(xué)、動(dòng)物科學(xué)專業(yè)英語復(fù)習(xí)資料

chromosome染色體roughage粗飼料、粗糧 domestic animals家畜ruminant反芻動(dòng)物的、沉思的 organism生物體、有機(jī)體central nervous system中樞神經(jīng)系統(tǒng) monohybrid單因子雜種（的）body weight體重單基因雜種（的）homeotherm恒溫動(dòng)物 hybrid雜種、混血兒、混合的critical temperature臨界溫度 testcross測交pigment色素、顏料 FSH（follicle stimulating hormone）pasture牧地、放牧促卵泡素breed育種、品種 LH（luteinising hormone）foundation stock基礎(chǔ)畜群促黃體素boar野豬肉 photosynthesis光合作用artificial insemination人工受精silage儲(chǔ)藏的飼料、青貯ranch大農(nóng)場、經(jīng)營牧場 feedstuffs飼料、飼料中的營養(yǎng)成分fermentation發(fā)酵 enzyme酶pork豬肉

試述英語專業(yè)科技論文結(jié)構(gòu)通常包含那12個(gè)部分

Title——論文題目

Author(s)——作者姓名

Affiliation(s)and address(es)——聯(lián)系方式 Abstract——摘要

Keywords——關(guān)鍵詞 Body-正文

Acknowledgements——致謝，可空缺 References——參考文獻(xiàn)

Appendix——附錄，可空缺

Resume——作者簡介，視刊物而定 Introduction——引言/概述

Materials and Methods——材料和方法 Results——結(jié)果 Discussion——討論

Conclusions——結(jié)論/總結(jié)

海南大學(xué)動(dòng)物醫(yī)學(xué)、動(dòng)物科學(xué)專業(yè)英語復(fù)習(xí)資料陳琳

In fact, if for some reason the number of chromosomes should vary from normal, vital functions are usually affected to the extent that the organism generally dies during embryonic development.事實(shí)上，如果由于某種原因，染色體數(shù)目可能與正常不同，生命有機(jī)體通常受到影響，有機(jī)體一般在胚胎發(fā)育過程死亡掉。

The whole subject of gene segregation and recombination and their expression in the phenotype is sometimes referred to as Mendelian genetics.有時(shí)把基因分離與基因重組及基因表達(dá)的所有問題都稱為孟德爾遺傳學(xué)。

This cross is special in that all possible kinds of genotypes that can exist in a system with only two alleles are present among the progeny.這種雜交方式的特殊性在于，在后代中盡管只有兩個(gè)等位基因，但所有可能的基因型都出現(xiàn)。If the two genes in any genotype are the same, as in AA and aa, their effects will be the same upon the phenotype.However, when the heterozygote is involved, we must consider the effects of both of these alleles.如果兩個(gè)等位基因相同，如AA,aa，它們對表現(xiàn)性的影響是同樣的。但是，當(dāng)涉及雜合子時(shí)，我們必須同時(shí)考慮兩個(gè)等位基因間的作用。

Since the possibility exists that it could be heterozygous and still sire several rose-combed chicks before any single-combed ones appeared, five or ten or more progeny should be observed before deciding that the cock is homozygous.由于雜合體公雞在產(chǎn)生單冠之前，仍可能產(chǎn)生數(shù)只玫瑰冠雞，因此，在判斷該雞是否是純合體之前，應(yīng)觀察五只，十只或更多的F1代。

Food is material which, after ingestion by animals, is capable of being digested, absorbed and utilised.In a more general sense we use the term food to describe edible material.飼料是被動(dòng)物攝取之后能夠被消化，吸收和利用的物質(zhì)。一般來說，我們用飼料這一術(shù)語來描述可食用的物質(zhì)。

Animals depend upon plants for their existence and consequently a study of animal nutrition must necessarily begin with the plant itself.動(dòng)物依賴植物而生存，對于動(dòng)物營養(yǎng)物質(zhì)的研究，首先必須從植物本省開始。

The greater part of the energy, however, is stored as chemical energy within the plant itself and it is this energy which is used by the animal for the maintenance of life and synthesis of its own body tissues.植物可以通過光合作用，利用太陽能，但大部分能量以化學(xué)能的形式儲(chǔ)存于植物體內(nèi)，動(dòng)物利用這種能量來維持生命和自身身體組織。

An important difference between plants and animals is that, whereas the former can synthesise all the vitamins they require for metabolism, animals cannot, or have very limited powers of synthesis, and are dependent upon an external supply.動(dòng)植物之間一個(gè)重要的區(qū)別是植物能夠合成自身代謝所需要的全部維生素，而動(dòng)物則不能或者說合成能力非常有限，主要依靠外源供給。

A system for approximating the value of a feed or material for feeding purposes, without actually using the feed in a feeding trial, was developed at the Weende Experiment Station in Germany over 100 years ago.早在100年前，德國的Weende實(shí)驗(yàn)站發(fā)明了可不經(jīng)過實(shí)際飼養(yǎng)實(shí)驗(yàn)，便可對飼料和原料成分進(jìn)行近似評估的一套方案。

Protein so determined is referred to as crude protein as contrasted to true protein as determined by more involved procedures.用這種方法測出的蛋白質(zhì)指的是粗蛋白，要想獲得純蛋白還需經(jīng)過幾步。

The amounts of ether-soluble materials in a feed which are not true fats, however, usually represent only a very small percentage of the overall feed.非脂肪累乙醚可溶物在飼料中含量并不大，因此不會(huì)引起較大誤差。

This is that portion of metabolizable energy which may be used as needed by the animal for work, growth, fattening, fetal development, milk production, and/or heat production.這是代謝能的一部，動(dòng)物可以用于做功，生長，育肥，胎兒發(fā)育，泌乳，和成熟。

This is especially important from the standpoint of balancing rations for ruminants since such animals normally have significant energy losses of both types, and different feeds and rations vary greatly in the amount of these losses.這對配置反芻動(dòng)物平衡日糧時(shí)尤其重要，因?yàn)榉雌c動(dòng)物的尿能和發(fā)酵氣體能的損失很大，而且不同飼料和日糧損失的量也不盡相同。

In the final analysis, however, to the extent that reliable NE values are available, they represent the most precise measure of an animal's energy needs and the capacity of different feeds to meet these needs.在最后的分析中，某種程度上凈能是有利用價(jià)值的，因?yàn)樗蔷_的反應(yīng)動(dòng)物的能量需要以及不同飼料滿足這種需要的動(dòng)力。

Animals have precise nutritional requirements, but under natural conditions are faced with a wide variety of foods to choose from, some of which are nutritionally inadequate.動(dòng)物有精確的營養(yǎng)需要，但在自然條件下，給予多種飼料被挑選，其中有些是你營養(yǎng)不充分的。

The commercial application of the ability of poultry to select foods for their nutritional content uses a whole cereal grain(e.g.whole wheat)and a balancer food which contains relatively high levels of amino acids, vitamins and minerals.商業(yè)上將家禽挑食滿足營養(yǎng)需要的能力應(yīng)用于全谷物（如全小麥）和包含有相對高水平的氨基酸，維生素和微量元素的平衡飼糧。

The theory that poultry have a control system that allows them to choose suitable amounts of different foods to satisfy their nutritional requirements is regarded as being too simplistic and other factors such as the physical form of ingredients M composition of the food, trough position and previous experience are also likely to be involved.家禽存在的控制系統(tǒng)能選擇適宜量，不同飼料來滿足營養(yǎng)需要的理論被認(rèn)為過于簡單，而其他元素諸如飼料組分的物質(zhì)形態(tài)，飼料成分，料糟位置和先前經(jīng)歷等都可能對采食有影響。Mammals and birds are homeotherms, which means that they attempt to keep their body temperature constant.Animals produce heat continuously and, if they are to maintain a constant body temperature, must lose it to their surroundings.哺乳動(dòng)物和鳥類都是恒溫動(dòng)物，這意味著它們要試圖保持體溫恒定。動(dòng)物不斷的產(chǎn)生熱量，若要維持體溫恒定，就必須把這些熱量散發(fā)到周圍環(huán)境中去。

In effect, the rate of heat loss is determined by a complex interaction of factors contributed by the animal and its environment, but it is only the effect of air temperature which has been reasonably well investigated.實(shí)際上，散熱是由動(dòng)物與外界環(huán)境之間復(fù)雜的相互作用決定的，但在環(huán)境因素中，只有氣溫

得到很好研究。

While it is obviously of greater practical significance than the critical temperature recorded for the fasted animal, even the effective critical temperature has limitations as a guide to whether or not animals are likely to have their energy requirements increased by their environment.盡管有效臨界溫度在確定環(huán)境溫度是否影響動(dòng)物能量需要方面有局限性，但是它對饑餓動(dòng)物有更加明顯的實(shí)踐意義。

Nutritional anaemia resulting from copper deficiency has been produced experimentally in young pigs by diets very low in the element and this type of anaemia could easily arise in such animals fed solely on milk.實(shí)驗(yàn)發(fā)現(xiàn)若仔豬日糧銅水平很低，則出現(xiàn)營養(yǎng)性貧血，在哺乳期更加發(fā)生。

It has long been known that copper salts given in excess to animals are toxic.Continuous ingestion of copper in excess of nutritional requirements leads to an accumulation of the element in the body tissues, especially in the liver.若補(bǔ)充銅鹽過多就會(huì)導(dǎo)致中毒。如果連續(xù)攝取超過營養(yǎng)需要的銅，則導(dǎo)致銅在體內(nèi)蓄積，尤其是肝臟。

第二篇：財(cái)務(wù)專業(yè)英語復(fù)習(xí)題

一、詞匯翻譯：

1、優(yōu)先股

2、投資活動(dòng)

3、現(xiàn)金流入

4、折舊

5、財(cái)務(wù)報(bào)告

6、資產(chǎn)負(fù)債表

7、流動(dòng)資產(chǎn)

8、債權(quán)人

9、存貨

10、合伙制企業(yè)

11、財(cái)務(wù)管理

12、余額，平衡

13、應(yīng)付賬款

14、財(cái)務(wù)比率

15、資本預(yù)算

16、流動(dòng)資產(chǎn)

17、負(fù)債

18、利潤表

19、凈利潤

20、賬面價(jià)值

21、現(xiàn)金股利

22、應(yīng)收賬款

23、普通股

24、風(fēng)險(xiǎn)規(guī)避

25、流動(dòng)負(fù)債

26、合伙人

27、收入

28、市場份額

29、股票期權(quán)

30、財(cái)務(wù)報(bào)表

31、現(xiàn)金流出

32、償付能力

33、賒銷

34、累計(jì)折舊

35、資本盈余

36、房地產(chǎn)

37、攤銷

38、有價(jià)證券

39、盈利比率

40、資本預(yù)算

41、股票發(fā)行

42、財(cái)務(wù)比率

43、存貨

44、財(cái)務(wù)困境

45、賬面價(jià)值

46、優(yōu)先股

47、盈利能力

48、應(yīng)計(jì)費(fèi)用

49、合資企業(yè)

50、流動(dòng)性比率

51、資產(chǎn)負(fù)債表

52、權(quán)益乘數(shù)

53、債權(quán)人

54、杠桿比率

55、收益

二、單項(xiàng)選擇題

1、Which of the following users are not external users of financial management information?()

A.managersB.creditorsC.investorsD.employees、Which of the following belongs to current liabilities?()

A.mortgages payableB.prepaid expenses

C.notes payableD.bonds payable3、Cash inflows related to investing activities are()

A.cash received from the sale of assets

B.collection of notes receivable

C.sale of another entity’s equity securities by the reporting entity

D.both A and C4、Cash equivalents include()

A.time depositsB.inventories

C.accounts receivableD.prepaid expenses5、Which of the following service involves providing an independent report on the appropriateness of financial statements?()

A.auditB.taxC.consultingD.budgeting6、Accountants employed by large corporations may work in the areas of the following except()

A.product costing and pricingB.budgeting

C.internal auditingD.product producing7、Which of the following is a liability account?（）

A.prepaid insuranceB.additional paid-in capital

C.salaries payableD.accumulated depreciation8、Financial statement does not include()

A.balance sheetB.income statement

C.cash flow statementD.working sheet9、Net income or net loss are reported on the()

A.balance sheetB.statement of owners’ equity

C.income statementD.both b and c10、Which of the following users are not external users of financial management information?()

A.managersB.creditorsC.investorsD.employees11、Cash inflows related to investing activities are()

A.cash received from the sale of assets

B.collection of notes receivable

C.sale of another entity’s equity securities by the reporting entity

D.both A and C12、Cash equivalents include()

A.time depositsB.inventories

C.accounts receivableD.prepaid expenses

三、英譯漢

1、Public corporations in the US and many other countries are required to prepare and disclose the following financial statements to the public on a periodic basis: balance sheet;income statement;statement of cash flows;statement of retained earnings.（上市公司在美國和許多其他國家都要準(zhǔn)備和披露以下財(cái)務(wù)報(bào)表上的公眾一個(gè)周期性的基礎(chǔ)，資產(chǎn)負(fù)債表，損益表，現(xiàn)金流量表的聲明，聲明的留存收益）

Taken together, these statements give an accounting picture of the firm’s operations and financial position.The quantitative and verbal materials are equally important.The financial statements report what has actually happened to assets, earnings, and dividends over the past few years, whereas the verbal statements attempt to explain why things turned out the way they did.（綜合起來，這些報(bào)表會(huì)計(jì)畫公司的運(yùn)營和財(cái)務(wù)狀況，定量和語言是同等重要的，財(cái)務(wù)報(bào)表報(bào)告實(shí)際發(fā)生的資產(chǎn)，收益，股息過去幾年來，而口頭陳述試圖解釋為什么事情結(jié)果他們所做的事）

The information contained in an annual report is used by investors to help form expectations about future earnings and dividends.Firms typically prepare these statements quarterly, but many analysts and users of financial statements concentrate on a firm’s fiscal year-end statements.Firms provide the annual statements in both the annual report to the SEC and the shareholder annual report.（所包含的信息的報(bào)告是用投資者對未來收入幫助形成預(yù)期和紅利。這些陳述事務(wù)所通常準(zhǔn)備季度,但許多分析師和財(cái)務(wù)報(bào)表的使用者集中對公司的財(cái)政報(bào)表。公司也提供報(bào)表都給了美國證券交易委員會(huì)的報(bào)告和股東的報(bào)告）

2、Valuation is the process that link risk and return to estimate the worth of an asset or a firm.The term value can have different meanings when applied to a financial asset or a firm.Broadly defined, a financial asset is a monetary claim on an issuer, typically a paper asset such as a bond, preferred stock, or common stock.These different types of value include:

going-concern value, Liquidation value, book value, market value an intrinsic value.Going-concern value is the value of a firm as an operating business.This type of value depends on the firm’s ability to generate future cash flows rather than on its balance sheet assets.Going-concern value is particularly important when one firm

wants to acquire another.Book value is the accounting value of a firm or an asset.Book value is a historical value rather than a current value.Firms usually report book value on a per share basis.Book value per share of common stock is the share holders’ equity---total assets less liabilities and preferred stock as listed on the balance sheet---divided by the number of shares outstanding.Book value per share may bear little relationship to liquidation value per share or market value per share.（評估環(huán)節(jié)的過程中風(fēng)險(xiǎn)跟收益的價(jià)值估計(jì)資產(chǎn)或公司，這個(gè)詞可以有不痛的價(jià)值意義，當(dāng)應(yīng)用金融資產(chǎn)或公司，廣義的定義，一個(gè)金融資產(chǎn)是一種貨幣要求發(fā)行人通常是一個(gè)紙資產(chǎn)，諸如債券，優(yōu)先股，普通股，這些不同類型的價(jià)值包括：Going-concern價(jià)值，清算價(jià)值，賬面價(jià)值，市場價(jià)值的一種內(nèi)在價(jià)值，Going-concern是以一個(gè)公司的價(jià)值為經(jīng)濟(jì)業(yè)務(wù)，這種類型的價(jià)值取決于公司的能力，而不是產(chǎn)生未來現(xiàn)金流在其資產(chǎn)負(fù)債表的資產(chǎn)。Going-concern值時(shí)尤其重要公司想收購另一個(gè)。賬面價(jià)值會(huì)計(jì)價(jià)值是一個(gè)公司或一個(gè)資產(chǎn)，賬面價(jià)值是一個(gè)歷史的價(jià)值，而不是目前的價(jià)值，公司賬面價(jià)值通常報(bào)告按每股分配，每股賬面價(jià)值的普通股票的股東權(quán)益---total資產(chǎn)減去負(fù)債和優(yōu)先股票上市公司資產(chǎn)負(fù)債表—divided流通股數(shù)量，每股賬面價(jià)值可以承受清算，每股沒什么關(guān)系價(jià)值或市場價(jià)值。）

3、The risk of an asset can be considered in two ways(1)on a stand-alone basis, where the asset’s cash flows are analyzed by themselves, or(2)in a portfolio context, where the asset’s cash flows are combined with those of other assets, and then the consolidated cash flows are analyzed.There is an important difference between stand-alone and portfolio risk, and an asset that has a great deal of risk if held by itself may be much less risky if it is held as part of a larger portfolio.（一項(xiàng)資產(chǎn)的風(fēng)險(xiǎn)可以被視為兩種方法(1)一個(gè)單獨(dú)的基礎(chǔ),那里的資產(chǎn)的現(xiàn)金流量分析自己,或(2)在上下文中,在一個(gè)投資組合資產(chǎn)的現(xiàn)金流結(jié)合其他的資產(chǎn),然后合并現(xiàn)金流量表進(jìn)行分析。我有一個(gè)重要的區(qū)別和投資組合的風(fēng)險(xiǎn),獨(dú)立為一種資產(chǎn),擁有大量的風(fēng)險(xiǎn)本身可能持有的風(fēng)險(xiǎn)要少得多,如果它是一個(gè)更大的一部分舉行的投資組合）

In a portfolio context, an asset’s risk can be divided into two components:(1)diversifiable risk, which can be diversified away and thus is of little concern to diversified investors, and(2)market risk, which reflects the risk of a general stock market decline and cannot be eliminated by diversification, and does concern investors.Only market risk is relevant---diversifiable risk is irrelevant to rational investors because it can be eliminated.（在投資組合風(fēng)險(xiǎn)資產(chǎn)的語境下,可分為兩部分組成:(1)可分散風(fēng)險(xiǎn),可開,因此是多元化的小投資者關(guān)注多元化,以及(2)市場風(fēng)險(xiǎn),這反映了一種普遍的股票市場風(fēng)險(xiǎn)下降,不能通過分散投資消除投資者,并關(guān)注。只有市場風(fēng)險(xiǎn)相關(guān)-diversifiable無關(guān)——理性投資者的風(fēng)險(xiǎn),因?yàn)樗鼤?huì)被淘汰）

An asset with a high degree of relevant(market)risk must provide a relatively high expected rate of return to attract investors.Investors in general are averse to risk, so the will not buy risky assets unless those assets have high expected returns.（資產(chǎn)以高度相關(guān)(市場)風(fēng)險(xiǎn)須提供一個(gè)相對較高的預(yù)期收益率來吸引投資者。投資者通常都厭惡風(fēng)險(xiǎn),所以不能購買風(fēng)險(xiǎn)資產(chǎn),除非這些資產(chǎn)具有較高的預(yù)期收益。）

4、The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of

owners’ equity.（該聲明現(xiàn)金流量表是不可分割的一部分,財(cái)務(wù)報(bào)表,都不應(yīng)被表述與資產(chǎn)負(fù)債表、損益表、所有者權(quán)益的聲明。）

This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows.（這是特別關(guān)注的如果管理術(shù)語是采取措施,“把自己打扮起來“結(jié)果顯示現(xiàn)金流報(bào)表以犧牲公司的長期財(cái)政健康,這可能是更容易地通過這本書明顯小心一套完整的財(cái)務(wù)報(bào)表,而不僅僅是聲明現(xiàn)金流量表）

For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.(例如,管理也許并不是做一個(gè)足夠多的投資在更換,從而使現(xiàn)有固定資產(chǎn)的現(xiàn)金流出看起來小巧,即使這將會(huì)導(dǎo)致更多的設(shè)備維護(hù)成本,失敗和高將會(huì)出現(xiàn)在利潤表。)

5.The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of owners’ equity.(該聲明現(xiàn)金流量表是不可分割的一部分,財(cái)務(wù)報(bào)表,都不應(yīng)被表述與資產(chǎn)負(fù)債表、損益表、所有者權(quán)益的聲明)

This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows.（這是特別關(guān)注的如果管理術(shù)語是采取措施,“把自己打扮起來”結(jié)果顯示現(xiàn)金流報(bào)表以犧牲公司的長期財(cái)政健康,這可能是更容易地通過這本書明顯小心一套完整的財(cái)務(wù)報(bào)表,而不僅僅是聲明現(xiàn)金流量表。）

For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.（例如,管理也許并不是做一個(gè)足夠多的投資在更換,從而使現(xiàn)有固定資產(chǎn)的現(xiàn)金流出看起來小巧,即使這將會(huì)導(dǎo)致更多的設(shè)備維護(hù)成本,失敗和高將會(huì)出現(xiàn)在利潤表。）

6、In multiple-step income statement, there are series of steps in which costs and expenses are deducted from revenue.First, the cost of goods sold is subtracted from net sales to produce an amount for gross profit on sales.（在損益表,改編有一系列步驟,成本和費(fèi)用收入中扣除。第一,產(chǎn)品銷售成本減去凈銷售額產(chǎn)生毛利潤銷售金額。）

Second, operating expenses are deducted to obtain a subtotal term income from operations.Finally, other revenues and gains are added to income from operations, then other expenses and losses including income tax expense are deducted from the above to determine the net income.（第二,營業(yè)費(fèi)用獲得一個(gè)小結(jié)中扣除期限收益業(yè)務(wù)。最后,其他的收入和收益增加的收入來自運(yùn)營,那么其他費(fèi)用和損失費(fèi)用包括所得稅扣除上述確定凈收入）

The multiple-step income statement is noted for its numerous sections and

significant subtotals including net sales, gross profit on sales and income from operations.The multiple-step income statement is widely used.In China, the official format of income statement is a multiple-step one.（損益表的改編而聞名,包括眾多重要部分放入凈銷售額,銷售和利潤收入從操作。改編的損益表中應(yīng)用非常廣泛。在中國,官方的格式是一個(gè)改編損益表。

7、The accounts receivable turnover ratio measures how many times a firm’s accounts receivable are generated and collected during the year.In general, higher receivables turnover ratios imply that a firm is managing its accounts receivable efficiently.But a high accounts receivable turnover ratio may indicate that a firm’s credit sales policy is too restrictive;manager should consider whether a more lenient policy could lead to enhanced sales.（應(yīng)收賬款周轉(zhuǎn)率多少次措施公司的應(yīng)收帳款產(chǎn)生和中收集的一年。一般來說,更高的應(yīng)收賬款周轉(zhuǎn)比率意味著公司應(yīng)收賬款管理效率。但也有很高的應(yīng)收賬款周轉(zhuǎn)率可以顯示一個(gè)公司的信用銷售的政策是太受限制,經(jīng)理應(yīng)該考慮是否更寬松的政策可能會(huì)導(dǎo)致提高銷售。）

Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s wealth.（管理者應(yīng)該分析權(quán)衡增加的銷售從一個(gè)更為寬松的信貸政策和相關(guān)費(fèi)用較長的周期和更多的遺缺應(yīng)收賬款收集來決定是否改變公司的信用銷售的政策可能會(huì)增加股東財(cái)富。）

8、The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of owners’ equity.（語句現(xiàn)金流量表是不可分割的一部分,財(cái)務(wù)報(bào)表,都不應(yīng)被表述與資產(chǎn)負(fù)債表、損益表、所有者權(quán)益的聲明。）

This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows.（這是特別關(guān)注的如果管理術(shù)語是采取措施,“把自己打扮起來"結(jié)果顯示現(xiàn)金流報(bào)表以犧牲公司的長期財(cái)政健康,這可能是更容易地通過這本書明顯小心一套完整的財(cái)務(wù)報(bào)表,而不僅僅是聲明現(xiàn)金流量表。）

For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.（例如,管理也許并不是做一個(gè)足夠多的投資在更換,從而使現(xiàn)有固定資產(chǎn)的現(xiàn)金流出看起來小巧,即使這將會(huì)導(dǎo)致更多的設(shè)備維護(hù)成本,失敗和高將會(huì)出現(xiàn)在利潤表。）

第三篇：會(huì)計(jì)專業(yè)英語復(fù)習(xí)題答案

一、中譯英

accounting equationintangible assets

statement of cash flowoperating lease

real estateretained earnings

credit balancepreferred stock

working capitalpar value

original voucherscash equivalents

FIFOquick ratio

currency unitauditing

cash basishistorical

capital leasecost principle

retained earningsgeneral ledger

common stockcurrent liabilitiesincome taxinternal control systempar valueinterest rate

earnings par sharemerchandise inventoryaccounting principlecapital expenditureT-accountintangible assets

accounting information systemsales tax

current depositretained earnings

fixed assetspar value

gross marginsubsequent events

lower-of-cost-or-market-rulequick ratio

long-term investmentsecurity market

二、英譯中

1、會(huì)計(jì)是計(jì)量企業(yè)經(jīng)濟(jì)活動(dòng)，處理、加工信息，將結(jié)果與決策者交流的信息系統(tǒng)。

2、基本的財(cái)務(wù)報(bào)表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。

3、會(huì)計(jì)假設(shè)有：會(huì)計(jì)主體假設(shè)；持續(xù)經(jīng)營假設(shè)；期間假設(shè)；幣值穩(wěn)定假設(shè)。

4、資產(chǎn)是企業(yè)擁有的具有貨幣價(jià)值的財(cái)產(chǎn)。

5、賬戶由三個(gè)部分組成：賬戶名稱和賬號(hào)，借方，貸方。

6、會(huì)計(jì)循環(huán)是企業(yè)為編制特定時(shí)期財(cái)務(wù)報(bào)表而必須經(jīng)過的全過程。

7、應(yīng)收款項(xiàng)包括應(yīng)收賬款和應(yīng)收票據(jù)。

8、固定資產(chǎn)是使用年限在一年以上，單位價(jià)值在規(guī)定標(biāo)準(zhǔn)以上，在使用過程中保持原來實(shí)物形態(tài)的資產(chǎn)。

9、資產(chǎn)負(fù)債表是反映企業(yè)在某一特定日期財(cái)務(wù)狀況的報(bào)表。

10、利用流動(dòng)資產(chǎn)和流動(dòng)負(fù)債數(shù)據(jù)計(jì)算的最常見的比率是流動(dòng)比率，即流動(dòng)資產(chǎn)除以流動(dòng)負(fù)債。

11、會(huì)計(jì)可以分為財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)。

12、基本的財(cái)務(wù)報(bào)表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。

13、會(huì)計(jì)假設(shè)有：會(huì)計(jì)主體假設(shè)；持續(xù)經(jīng)營假設(shè)；期間假設(shè)；幣值穩(wěn)定假設(shè)。

14、資本是企業(yè)所有者的利益。

15、賬戶由三個(gè)部分組成：賬戶名稱和賬號(hào)，借方，貸方。

16、會(huì)計(jì)循環(huán)是企業(yè)為編制特定時(shí)期財(cái)務(wù)報(bào)表而必須經(jīng)過的全過程。

17、流動(dòng)資產(chǎn)包括：現(xiàn)金、銀行存款、有價(jià)證券、應(yīng)收和預(yù)付款，存貨。

18、計(jì)算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。

19、長期負(fù)債是指償還期在一年或者超過一年的一個(gè)營業(yè)周期以上的債務(wù)。

20、損益表是反映企業(yè)在一定期間的經(jīng)營成果及其分配情況的報(bào)表。

21、會(huì)計(jì)最基本的工具是會(huì)計(jì)等式。

22、基本的財(cái)務(wù)報(bào)表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。

23、賬戶由三個(gè)部分組成：賬戶名稱和賬號(hào)，借方，貸方。

24、會(huì)計(jì)循環(huán)是企業(yè)為編制特定時(shí)期財(cái)務(wù)報(bào)表而必須經(jīng)過的全過程。

25、流動(dòng)資產(chǎn)是能在一年或長于一年的一個(gè)營業(yè)周期內(nèi)變現(xiàn)、出售或消耗的資產(chǎn)。

26、應(yīng)收款項(xiàng)包括應(yīng)收賬款和應(yīng)收票據(jù)。

27、長期投資是不準(zhǔn)備在一年內(nèi)變現(xiàn)的投資。

28、計(jì)算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。

三、單選題

A B B C E D B B C C E B E E D B D B E B

第四篇：陳琳優(yōu)秀教師總結(jié)材料

教師教學(xué)工作總結(jié)

陳琳

2011—2012年我擔(dān)任高等數(shù)學(xué)、環(huán)境化學(xué)、礦產(chǎn)經(jīng)濟(jì)與管理教學(xué)工作，擔(dān)任巖礦分析教研室主任工作，除了教學(xué)工作考核優(yōu)秀以外，完成了巖礦分析與鑒定技術(shù)專業(yè)人才培養(yǎng)方案、巖礦分析與鑒定技術(shù)專業(yè)綜合實(shí)習(xí)方案、校外實(shí)訓(xùn)基地建設(shè)，總結(jié)如下：

一、加強(qiáng)自身建設(shè)，不斷提高思想政治素質(zhì)

一年來，我始終把加強(qiáng)理論學(xué)習(xí)放在重要位置，特別巖礦分析與鑒定技術(shù)專業(yè)是一個(gè) 全新領(lǐng)域和模式的專業(yè)，需要豐富知識(shí)，提高認(rèn)識(shí)。同時(shí)加強(qiáng)業(yè)務(wù)知識(shí)學(xué)習(xí)，努力提高業(yè)務(wù)素質(zhì)。學(xué)人所長，積極提高工作水平。虛心向他人請教，積極改進(jìn)工作方式方法，增強(qiáng)工作能力。

二、擔(dān)任教學(xué)工作

在教學(xué)工作中，我始終堅(jiān)持嚴(yán)格要求自己，勤奮努力，在自己平凡而普通的工作崗位上，努力做好本職工作。

1、認(rèn)真?zhèn)湔n。我在課程準(zhǔn)備時(shí)力求做到深入淺出;同時(shí)，為了能上好每一堂課，我在背課上下了不少功夫，力爭每一課都做到：“有備而去”，每堂課都在課前做好充分的準(zhǔn)備，并及時(shí)調(diào)整和補(bǔ)充課件，課后及時(shí)對該課作出總結(jié)。

2、增強(qiáng)上課技能，及時(shí)與學(xué)生溝通，了解同學(xué)對這門課程的學(xué)習(xí)動(dòng)態(tài)，精講精練，讓學(xué)生盡量多動(dòng)手操作。

3、虛心請教其他老師，找到自己和別人的差距。在教學(xué)上，有疑必問，同時(shí)多聽老師的課，做到邊聽邊講，學(xué)習(xí)別人的優(yōu)點(diǎn)，克服自己的不足。

4、認(rèn)真布置作業(yè)，做到精讀精練。為了做到習(xí)題有針對性、有層次性，我收集各種輔助資料。

5、做好課后輔導(dǎo)工作。在課后，為不同層次的學(xué)生進(jìn)行相應(yīng)的輔導(dǎo)，以滿足不同層次的學(xué)生的需求。

三、教研室工作

擔(dān)任教研室主任，除了完成教研室基本工作，還完成本專業(yè)人才培養(yǎng)方案、巖礦分析與鑒定技術(shù)專業(yè)綜合實(shí)習(xí)方案、校外實(shí)訓(xùn)基地建設(shè)任務(wù)。

1、了解學(xué)生程度、認(rèn)真?zhèn)湔n、寫出教案和講稿

2、建立一套完整的分層次的教學(xué)大綱、教學(xué)進(jìn)度表

3、利用多種教學(xué)方法和教學(xué)形式進(jìn)行教學(xué)

4、組織安排實(shí)驗(yàn)、實(shí)習(xí)教學(xué)、課后輔導(dǎo)、補(bǔ)充教學(xué)資料、總結(jié)教學(xué)經(jīng)驗(yàn)提出改進(jìn)意見。

5、建立適合人才培養(yǎng)方案的合理考試考核方法

6、編寫巖礦分析、實(shí)驗(yàn)室建設(shè)與管理的自編教材

7、建立聽課、評課制度

8、定期開展教研活動(dòng)，主要是討論教學(xué)方法和新的教學(xué)理念

9、配合和指導(dǎo)中心實(shí)驗(yàn)室老師教學(xué)

10、和測試中心人員探討適合本專業(yè)的人才培養(yǎng)方案

11、集體備課，討論新的教學(xué)要求，討論重點(diǎn)、難點(diǎn)、教學(xué)方法、實(shí)驗(yàn)改革等。

12、本專業(yè)人才培養(yǎng)方案。

12、巖礦分析與鑒定技術(shù)專業(yè)綜合實(shí)習(xí)方案

13、校外實(shí)訓(xùn)基地建設(shè)任務(wù)。

四、擔(dān)任2010級(jí)區(qū)域地質(zhì)調(diào)查班主任工作。

1、首先在學(xué)校的管理工作中起“上傳下達(dá)”的作用。一方面，對于學(xué)校布置的任務(wù)、提出的要求，要及時(shí)在地傳達(dá)給學(xué)生；另一方面，對學(xué)生在生活學(xué)習(xí)上遇到的問題、提出的合理化建議，隨時(shí)進(jìn)行反映，督促學(xué)校幫助學(xué)生解決問題，對于學(xué)校當(dāng)時(shí)確實(shí)存在的困難要對學(xué)生曉之以理，爭取理解。

2、其次增強(qiáng)班級(jí)的凝聚力

集體是在活動(dòng)中產(chǎn)生的，大集體如此，小集體也一樣。我組織了互幫互學(xué)活動(dòng)。學(xué)習(xí)中好生帶差生；紀(jì)律上互相提醒；勞動(dòng)生活上互相幫助。通過活動(dòng)擴(kuò)大班干部在同學(xué)中的積極影響，通過活動(dòng)加強(qiáng)同學(xué)之間的協(xié)作精神和團(tuán)體意識(shí)。這樣既能在班干部的常規(guī)管理上起到明顯的效果，又能使同學(xué)之間養(yǎng)成團(tuán)結(jié)友愛的 2習(xí)慣，在班級(jí)中形成團(tuán)結(jié)友愛的風(fēng)氣，使班級(jí)成為一個(gè)大家庭。

3、教育學(xué)生努力學(xué)習(xí)，完成學(xué)習(xí)任務(wù)

學(xué)生的主要任務(wù)是學(xué)習(xí)，教育學(xué)生要有明確的學(xué)習(xí)目的，端正的學(xué)習(xí)態(tài)度，遵守學(xué)習(xí)紀(jì)律，指導(dǎo)學(xué)生制定好適合自己的學(xué)習(xí)方法，提高學(xué)習(xí)的自覺性，養(yǎng)成良好的學(xué)習(xí)習(xí)慣，提高學(xué)習(xí)成績。為將來報(bào)效祖國，振興中華民族，打下良好基礎(chǔ)。

4、關(guān)心學(xué)生身心健康，促進(jìn)學(xué)生全面發(fā)展

要對學(xué)生全面負(fù)責(zé)，不僅要關(guān)心學(xué)生的課業(yè)學(xué)習(xí)，而且要引導(dǎo)他們開展有益的科技和文化活動(dòng)，及社會(huì)實(shí)踐活動(dòng)。以培養(yǎng)他們的勞動(dòng)觀念和為人民服務(wù)的思想，養(yǎng)成良好習(xí)慣，增加社會(huì)知識(shí)，掌握一定的生產(chǎn)知識(shí)和技能，增長實(shí)際才干。在實(shí)際工作中還存在經(jīng)驗(yàn)不足，考慮不充分，知識(shí)掌握和更新層度不夠，需要加強(qiáng)學(xué)習(xí)。

第五篇：陳琳藝術(shù)簡歷

陳琳藝術(shù)簡歷

陳琳字琢如，生于1926年2月，甘肅靖遠(yuǎn)人，靖遠(yuǎn)一中畢業(yè)。1945年參加工作，先后在寧夏電信部門供職，1951年調(diào)靈武縣郵電局任局長。自幼酷愛書法，愛伯父隴上書法名家陳中鈞藝術(shù)熏陶，對唐楷、魏碑有所研習(xí)，擅長榜書大字，其作品多次在國內(nèi)大賽中參展獲獎(jiǎng)。2002年在湖南省書法協(xié)會(huì)舉辦的“首屆中國書畫小作品大賽”中行書作品入選。2003年作品入編中國書法家作品選集；同年獲首屆王鐸杯全國書畫大賽入展金獎(jiǎng)；2003年作品被批準(zhǔn)入刻中華民族藝術(shù)碑林當(dāng)代書畫家精品區(qū)。2004年作品參加人民日報(bào)藝術(shù)名家金杯獎(jiǎng)大賽并獲金獎(jiǎng)；2004年參加甘肅大型書畫研討會(huì)暨書畫展并獲精品獎(jiǎng)，榜書“壽”字被神州詩書畫報(bào)刊登。2005年獲紅軍長征勝利70周年名家邀請展銀獎(jiǎng)，獲獎(jiǎng)作品在北京魯迅博物館展出，同年被中國書畫藝術(shù)家協(xié)會(huì)、世界文化藝術(shù)鑒定中心等單位授予中國當(dāng)代杰出書畫家稱號(hào)。2006年參加甘肅書法家協(xié)會(huì)主辦的全國“龍”字書法大賽，獲選入獎(jiǎng)；同年作品被白銀市市長赴美中考察時(shí)作為贈(zèng)品帶去數(shù)件，受到外國友人的好評。2007年作品在翰墨情深全國書法大賽中獲金獎(jiǎng)。2008年作品榮獲羲之藝術(shù)金獎(jiǎng)。同年在甘肅新農(nóng)村書畫攝影大賽中作品中堂獲優(yōu)秀獎(jiǎng)。

現(xiàn)為中國書法美術(shù)家協(xié)會(huì)理事、甘肅省書法家協(xié)會(huì)會(huì)員、甘肅詩書畫聯(lián)誼會(huì)會(huì)員。