第一篇：高級(jí)英語(yǔ)復(fù)習(xí)

Death of a pig

1.It is tragedy enacted on most farms with perfect fidelity to the original script.The murder, being premeditated, is in the first degree but is quick and skillful, and the smoked bacon and ham provide a ceremonial ending whose fitness is seldom questioned.2.A pig couldn’t ask for anything better-or none has, at any rate.3.…and when a pig(or a child)refuses supper a chill wave of fear runs through any household, or ice-household.4.you could see him down there at all hours, his white face parting the grass along the fence as he wobbled and stumbled about, his stethoscope dangling-a happy quack, writing his villainous prescriptions and grinning his corrosive grin.5.When the enema bag appeared, and the bucket of warm suds, his happiness was complete, and he managed to squeeze his enormous body between the two lowest rails of the yard and then assumed full charge of the irrigation.6.…ours was a businesslike procession, with Fred, the dishonorable pallbearer, staggering along in the rear, his preserve bereavement showing in every seam in his face;and the post-mortem performed handily and swiftly right at the edge of the grave, so that the inwards that had caused the pig’s death precede him into the ground and he lay at last resting squarely on the cause of his undoing.7...and the premature expiration of a pig is, I soon discovered, a departure which the community marks solemnly on its calendar, a sorrow in which it feels fully involved.8.I have written this account in penitence and in grief, as a man who failed to raise his pig, and to explain my deviation from the classic course of so many raised pigs.9.The graves in the woods is unmarked, but Fred can direst the mourner to it unerringly and with immense good will, and I know he and I shall often revisit it, singly and together, in seasons of reflection and despair, on flagless memorial days of our own choosing.翻譯

10.He stood his ground, sucking slightly at the residue of oil;a few drops leaked out of his lips while his wicked eyes, shaded by their coy little lashes, turned on me in his disgust and hatred.它站穩(wěn)身子，輕輕最了最殘留的蓖麻油：有幾滴蓖麻油從它唇上滴下來，它狡黠的雙眼轉(zhuǎn)向我，在纖細(xì)的睫毛遮擋下，充滿了厭惡與怨恨。

11.we had been having an unreasonable spell of weather –hot, close days, with the fog shutting in every night, scaling for a few hours in mid-day, then creeping back again at dark, drifting in first over the trees on the point, then suddenly blowing across the field, blotting out theworld and taking possession of houses, men, and animals.一段時(shí)間以來，氣候始終很怪異—白天又悶又熱，夜晚霧氣沉沉，中午前后有幾個(gè)小時(shí)霧氣散開，隨后又隨夜幕潛入，它先是浮動(dòng)在樹梢上，募地就吹向原野，籠罩世界，吞噬了房舍，人和畜生。

12.with very small, timid pigs, weanlings, this ruse is often quite successful and will encourage them to eat;but with a large, sick pig the ruse is senseless and the sound I made must have made him feel, if anything, more miserable.這個(gè)把戲，對(duì)那些羞怯的小豬，剛斷奶的幼崽很管用，往往就能鼓動(dòng)它們進(jìn)食，但對(duì)一頭病中的大豬，卻毫無(wú)意義。我的嘖嘖聲，如果還有作用，怕也只是讓它覺得更加悲慘。

13.from the lustiness of a healthy pig man derives a feeling of personal lustiness;the stuff that goes into the trough and is received with such enthusiasm is am earnest of some later feast of his own, and when this suddenly comes to an end and the food lies stale and untouched, souring in the sun, the pig’s imbalance becomes the man’s, vicariously, and life seems insecure, displaced, transitory.健康的豬精神氣兒十足，人能從中感覺到自己的健旺，倒入食槽的飼料給它開心地吃干凈，預(yù)示著自己今后的盛宴也有了著落，一旦這一切突然停滯，飼料放在那里變了味兒，原封不動(dòng)地在太陽(yáng)下餿掉，豬的失調(diào)就轉(zhuǎn)換成了人的失調(diào)，生活似乎從此變得捉摸不定，紊亂無(wú)著，讓人難以把握。

14.The pig’s lot and mine were inextricably bound now, as though the rubber tube were the silver cord.From then until the time of his death I held the pig steadily in the bowl of my mind;the task of trying to deliver him from his misery became a strong obsession.His suffering soon became the embodiment of all earthly wretchedness.現(xiàn)在這頭豬的命運(yùn)與我的命運(yùn)緊緊地聯(lián)系在一起，就像膠皮管與膠帶糾纏在一起。從這一刻開始直到它死，我心中再也拋不開它，我魔怔了一般，只想如何來解除它的痛苦。它的不幸很快成了世界一切苦難的象征。

15.The awakening had been violent and I minded it all the more because I knew that what could be true of my pig could be true also of the rest of my tidy world.I tried to put this distasteful idea from me, but it kept recurring.此番覺醒來勢(shì)迅猛，想到發(fā)生在豬身上的事，同樣也會(huì)發(fā)生在我那本來有條有理的小天地的其他地方，更令我難以釋懷。我努力打消這種討厭的想法，但它去而復(fù)來。

16.…all of us working in darkness and in comfort, working with the instinctive

teamwork induced by emergency conditions, the pig unprotesting, the house shadowy, protesting, intimate.大家都在暗夜中安祥地忙碌，突發(fā)事件激發(fā)了我們本能的協(xié)作精神，豬不吵不鬧，房舍隱在朦朧中，警醒而又親切。

17.everything about this last scene seemed overwritten-dismal sky, the shabby

woods, the imminence of rain, the worm(legendary bedfellow of the dead), the apple(conventional garnish of a pig)

這最后一幕的每件事。似乎都給人寫濫了—灰暗的天空，荒涼的叢林，迫近的陰雨，蚯蚓（傳說中與尸體作伴的），蘋果（烤豬是常用作點(diǎn)綴的）

Inaugural Address

1.For man holds in his mortal hands the power to abolish all forms of human

poverty and all forms of human life.2.… unwilling to witness or permit the slow undoing of those human rights…

3.to those peoples in the huts and villages of half the globe struggling to break the

bonds of mass misery, we pledge our best efforts to help them help themselves…

4.But this peaceful revolution of hope cannot become the prey of hostile powers.5.and let every other power know that this hemisphere intends to remain the master

of its own house.6.…before the dark powers of destruction unleashed by science engulf all

humanity in planned or accidental self-destruction.7.…yet both racing to alter the uncertain balance of terror that stays the hand of

mankind’s final war.8.…civility is not a sign of weakness, and sincerity is always subject to proof.9.let both sides seek to invoke the wonders of science instead of its terrors

10.…each generation of Americans has been summoned to give testimony to its

national loyalty.翻譯

11.We observe today not a victory of party but a celebration of

freedom-symbolizing an end as well as beginning-signifying renewal as well as change.12.United, there is little we cannot do in a host of cooperative ventures.Divided ,there is little we can do-for we dare not meet a powerful challenge at odds and

split asunder.13.…one form of colonial control shall not have passed away merely to be replaced by a far more iron tyranny.14.…and to remember that, in the past, those who foolishly sought power by riding the back of the tiger ended up inside.15...we renew our pledge of support-to prevent it from becoming merely a forum for invective-to strengthen its shield of the new and the weak-and to enlarge the area in which its writ may run.16.For only when our arms are sufficient beyond doubt can we certain beyond doubt that they will never be employed.17.Let us never negotiate out of fear.But let us never fear to negotiate.我們不會(huì)由于恐懼而去談判：但是我們永遠(yuǎn)不畏懼談判。

18.And if a beachhead of cooperation may push back the jungles of suspicion.如果小小的一點(diǎn)合作能驅(qū)散深深的猜疑。

19.In your hands, my fellow citizens, more than mine, will rest the final success and failure of our course.同胞們，我們事業(yè)的最終成敗不是掌握在我的手中，而是掌握在你們手中。

20.Ask not what your country can do for you-ask what you can do for your country.不要問你的國(guó)家能為你做什么-首先要問你能為你的國(guó)家做什么

A Rose for Emily

1.But garages and cotton gins had encroached and obliterated even the august names of that neighborhood;

2.Not that Miss Emily would have accepted charity.3.”just-as if a man-any man-could keep a kitchen properly,” the ladies said…

What the ladies said meant that they did not in the least believe a man, any man, could keep a kitchen properly.It was another link between the gross, teeming world and the high and mighty Griersons.The Griersons regarded themselves as very important and the outside world as vulgar and full of people inferior to them.They belonged to two entirely different worlds.However, the complaints about smell served as a link between the two different worlds and compelled Miss Emily to deal with the outside world.The next day he received two more complaints, one from a man who came in diffident deprecation

The next day the mayor received two more complaints.One of them was from a man who came and pleaded to the mayor in a shy and timid way.6.People in our town, remembering how old lady Wyatt, her great-aunt, had gone completely crazy at last, believed that the Griersons held themselves a little too high for what they really were.People in the town fell that the Grierson family regarded themselves more important

than they really deserved to be.The fact that Miss Emily’s great-aunt, old lady Wyatt, had gone crazy had to do with this blind, excessive self-importance.7.Now she too would know the old thrill and the old despair of a penny more or less.Ordinary people often become excited or worried when they get a penny more or a penny less.Being poor, now she would learn to appreciate the value of money like other people in the town.8.But there were still others, older people, who said that even grief could not cause a real lady to forget noblesse oblige-without calling it noblesse oblige.9.We were glad because the two female cousins were even more Grierson than Miss Emily had ever been.10..…and the very old men…confusing time with its mathematical progression, as the old do, to whom all the past is not a diminishing road but, instead, a huge meadow which no winter ever quite touches, divided from them now by the narrow bottle-neck of the most recent decade of years.翻譯

11.When Miss Emily Grierson died, our whole town went to her funeral: the men through a sort of respectful affection for a fallen monument, the women mostly out of curiosity to see the inside of her house, which no one save an old man-servant--a combined gardener and cook--had seen in at least ten years.=

12.And now Miss Emily had gone to join the representatives of those august names where they lay in the cedar-bemused cemetery among the ranked and anonymous graves of Union and Confederate soldiers who fell at the battle of Jefferson.13.Alive, Miss Emily had been a tradition, a duty, and a care;a sort of hereditary obligation upon the town.埃米莉在世時(shí)，一直是傳統(tǒng)的化身，履行責(zé)任和給予關(guān)照的對(duì)象，這是全鎮(zhèn)人沿襲下來的一種義務(wù)…

14.They were admitted by the old Negro into a dim hall from which a stairway mounted into still more shadow.接待他們的是那個(gè)黑人男仆，他們來到陰暗的門廳，廳里的樓梯通往光線更加一男的樓上

15… and when they sat down, a faint dust rose sluggishly about their thighs, spinning with slow motes in the single sunray

他們落座時(shí)，一股細(xì)細(xì)的灰塵在大腿周圍慢慢揚(yáng)起，在射進(jìn)的唯一一縷陽(yáng)光中，與塵粒一起緩緩地旋轉(zhuǎn)著。

16.Her skeleton was small and spare;perhaps that was why what would have been merely plumpness in another was obesity in her.因?yàn)樗墓羌苄?，換了別人只是有點(diǎn)富態(tài)，而到她身上就顯得肥胖了。

17.So the next night, after midnight, four men crossed Miss Emily's lawn and slunk about the house like burglars, sniffing along the base of the brickwork and at the cellar openings while one of them performed a regular sowing motion with his hand out of a sack slung from his shoulder.18.They had not even been represented at the funeral.19.Miss Emily just stared at him, her head tilted back in order to look him eye for eye, until he looked away and went and got the arsenic and wrapped it up.20.Now and then we would see her in one of the downstairs windows--she had evidently shut up the top floor of the house--like the carven torso of an idol in a niche, looking or not looking at us, we could never tell which.

第二篇：高級(jí)英語(yǔ)復(fù)習(xí)筆記及講解2

本資料來自英語(yǔ)自考網(wǎng)http://004km.cnpleted by the end of this month（in）one way or another.不管用什么方式，這個(gè)項(xiàng)目必須在這個(gè)月底結(jié)束。

b.batten on ： thrive，or prosper，or live in luxury（on）（esp.at the expoense of others）（靠他人犧牲而）興旺，過奢侈的生活，（損人）肥飽私囊

13.Some of us find this distasteful-an undignified kind of life.distasteful ： disagreeable ； unpleasant 討厭的，令人不愉快的。

如：Jazz is distasteful to me.我討厭爵士樂。（爵士樂不合我的口味）

14.But for the poor in spirit，with low levels of both energy and pride，it may be the least intolerable choice available.avaible ： ready for use ； readily obtainable

a.（立即）可利用的；可得到的。

如：employ all means available 采用一切可能的方法。

The dress is available in all sizes.這種款式的服裝大小尺寸都有。

b.（人）有空的。

如：I‘ll be available tomorrow morning.我明天早上有空。

15.This strategy has ancient antecedents.antecedent ： preceding thing or circumstance，esp.（pl.）past history of a person 前事，前情；

（復(fù)數(shù)）身世，經(jīng)歷，人的過去歷史。

如； a woman of shady antecedent 一個(gè)來歷可疑的女人

16.?? that is，the city，with all its ugliness and tension.tension ： mental strain 緊張。

英語(yǔ)自考網(wǎng)004km.cne short of，become exhausted 用完。

如； We ran out of petrol the other day.那一天我們汽油用光了。

We are running out of time.我們已經(jīng)沒有時(shí)間了。

19.Plot a Revolution

plot ： plan secretly 密謀。

如：They plotted how to kill him.他們密謀如何殺死他。

The criminals were plotting to rob the bank.犯罪密謀搶銀行。

20.?? those who have no patience with the tedious workings of the democratic process and who believe that the institytion can only be changed by force.a.tedious ： long and tiresome 冗長(zhǎng)乏味的。

如：a tedious lecture 冗長(zhǎng)的演講；tedious work 乏味的工作

b.working（s）： action，operation 工作，運(yùn)作。

如：the workings of the mind，the workings of the nature 自然的運(yùn)作

21.To them it offers a romantic appeal，usually symbolized by some dashing and charismatic figure.a.a romantic appeal ： appeal n.： the power to attract the mind or emotions 吸引力。

如：Such life has no appeal for me.這種生活對(duì)我沒有吸引力。

That sort of music has lost its appeal for me.這種音樂已經(jīng)失去了對(duì)我的吸引力。

v.appeal to ： 吸引。

如：Does the menu appeal to me？ 菜單吸引我了嗎？

英語(yǔ)自考網(wǎng)004km.cne off，??

come off ： happen，occur 發(fā)生。

如：The invasion came off last week.入侵是上星期發(fā)生的。

To be effective or successful 生效，成功。

如：She didn‘t come off well in the interview.她的面試不很成功。

24.I am not，of course，suggesting that revolutions accomplish nothing.accomplish ： bring to a successful conclusion ； achievement 完成。

如：accomplish something / a great deal / miracles 實(shí)現(xiàn)某種目標(biāo)/取得很大成就/實(shí)現(xiàn)奇跡

accomplish ： skilled，expert 熟練的，內(nèi)行的。

如：an accomplish golf player 技術(shù)精湛的高爾夫運(yùn)動(dòng)員

accomplishment（s）修養(yǎng)，才藝。

如：a woman of many accomplishment 多才多藝的女人

25.For at best their victory never dawns on the shining new world they had dreamed of，cleansed of all human meanness.cleanse ： make clean 清洗。

如：She cleansed the wound with alcohol.她用酒精清洗傷口。

cleanse sin from the soul = cleanse the soul of sin 清洗靈魂的罪惡

26.At first glance，this course is far from inviting.inviting ： temptingly attractive 誘人的。

如：an inviting smile 迷人的微笑/an inviting dish 誘人的菜肴

27.It depends on the exasperting and uncertain instruments of persuasion ??

exasperate ： annoy extremely 令人怒不可遏

英語(yǔ)自考網(wǎng)004km.cne into view in indistint and enlarged form 忽隱忽現(xiàn)。

如：The iceberg loomed out of the mist.冰山在迷霧中忽隱忽現(xiàn)。

Dangers are looming ahead.危險(xiǎn)陰森森地逼近。

30.?? of coping with war in unfamiliar guises.guise ： a false or assumed appearance or disguise 外貌，偽裝。

如：an old idea in a new guise 老觀念新面貌（新瓶裝舊酒）

in the guise of 打扮成??的樣子。

如：the king in the guise of a beggar 裝扮成乞丐的國(guó)王

under the guise of 以??為借口。

如：under the guise of friendship 以友誼為幌子

31.It dawned on us rather suddenly that ??

dawn on ： begin to be known，or realized 常用先行詞it，表示“明白過來”。

如：It has slowly dawned upon me that he will not lend a helping hand to us when we are in trouble.我慢慢明白，當(dāng)我們碰到麻煩的時(shí)候，他是不會(huì)伸出援手的。

英語(yǔ)自考網(wǎng)www.absee.net以優(yōu)質(zhì)資料及高效的訪問速度，為大家提供最新自考信息，祝愿大家早日畢業(yè)!

第三篇：高級(jí)財(cái)務(wù)管理復(fù)習(xí)

高級(jí)財(cái)務(wù)管理復(fù)習(xí)整理：

題型：選擇題（單選1’x10；多選2’x5）簡(jiǎn)述題（10’x2）案例題（20’x2）計(jì)算題（10’x2）

簡(jiǎn)述題范圍：

1.企業(yè)集團(tuán)財(cái)務(wù)管理的特點(diǎn)

a． 企業(yè)集團(tuán)財(cái)務(wù)管理主體復(fù)雜化

b． 企業(yè)集團(tuán)內(nèi)部的財(cái)務(wù)管理同時(shí)帶有強(qiáng)制性和非強(qiáng)制性

c． 企業(yè)集團(tuán)財(cái)務(wù)管理的基礎(chǔ)是控制

d． 企業(yè)集團(tuán)財(cái)務(wù)管理更加突出戰(zhàn)略性

2.企業(yè)集團(tuán)財(cái)務(wù)管理體制有哪些類型？各自的優(yōu)缺點(diǎn)是什么？

類型：集權(quán)型財(cái)務(wù)管理體制；分權(quán)型財(cái)務(wù)管理體制；混合型財(cái)務(wù)管理體制

集權(quán)型財(cái)務(wù)管理體制：

優(yōu)點(diǎn)：a財(cái)務(wù)管理效率較高，企業(yè)信息可較充分縱向流通，利于在重大事項(xiàng)上果斷決策b有利于母公司發(fā)揮財(cái)務(wù)調(diào)控職能，便于整體協(xié)調(diào)，提高資源利用效率

c通過集體產(chǎn)品結(jié)構(gòu)組織結(jié)構(gòu)的整體優(yōu)化，利于降低成本和統(tǒng)一調(diào)度資金 缺點(diǎn)：a因決策信息不靈帶來的低效率

b制約了子公司理財(cái)?shù)姆e極性和創(chuàng)造性

c不利于母公司專心從事戰(zhàn)略管理

分權(quán)型財(cái)務(wù)管理體制：

優(yōu)點(diǎn)：a企業(yè)集團(tuán)高層能集中時(shí)間精力于最重要的戰(zhàn)略決策

b子公司擁有充分理財(cái)權(quán)，財(cái)務(wù)決策周期短，應(yīng)付市場(chǎng)變化能力強(qiáng)

c利于激發(fā)成員單位的工作熱情和創(chuàng)造性，提高經(jīng)濟(jì)效益

缺點(diǎn)：a易導(dǎo)致各自為政，不利于整體資源的優(yōu)化配置，難產(chǎn)生財(cái)務(wù)協(xié)同效應(yīng)

b難以統(tǒng)一指揮，導(dǎo)致信息分散化和不對(duì)稱，重大事項(xiàng)決策速度變緩

c監(jiān)管難以到位，易導(dǎo)致經(jīng)濟(jì)活動(dòng)不規(guī)范等問題

混合型財(cái)務(wù)管理體制

優(yōu)點(diǎn)：利于綜合吸收集權(quán)和分權(quán)的優(yōu)點(diǎn)，克服或最大限度消除過度集分權(quán)的弊端 缺點(diǎn)：母公司往往會(huì)造成管理鏈條較長(zhǎng)，相關(guān)監(jiān)督成本高，且集分權(quán)尺度難以把握

3.中小企業(yè)財(cái)務(wù)管理的特點(diǎn)

a中小企業(yè)的內(nèi)部管理基礎(chǔ)普遍較弱

b中小企業(yè)的抗風(fēng)險(xiǎn)能力較弱，信用等級(jí)較低

c中小企業(yè)的資本規(guī)模有限

d中小企業(yè)的融資渠道相對(duì)有限

e中小企業(yè)對(duì)管理者約束較多

4．中小企業(yè)在制定投資戰(zhàn)略時(shí)應(yīng)考慮哪些因素？

a企業(yè)整體發(fā)展戰(zhàn)略b企業(yè)所處生命周期

c企業(yè)所處行業(yè)發(fā)展前景d企業(yè)管理層的風(fēng)險(xiǎn)偏好

5.智力資本和無(wú)形資產(chǎn)的區(qū)別？

a智力資本是企業(yè)擁有或控制的，能夠通過企業(yè)管理機(jī)制激發(fā)，對(duì)企業(yè)價(jià)值的創(chuàng)造和持續(xù)競(jìng)爭(zhēng)優(yōu)勢(shì)的構(gòu)建起關(guān)鍵作用的動(dòng)態(tài)性知識(shí)和能力總和。

b無(wú)形資產(chǎn)是指企業(yè)擁有或者控制的沒有實(shí)物形態(tài)的可辨認(rèn)非貨幣性資產(chǎn)。

c智力資本是一種潛在的、無(wú)形的、動(dòng)態(tài)的、能夠帶來價(jià)值增值的價(jià)值，是企業(yè)真正的市場(chǎng)價(jià)值與賬面價(jià)值的差距，是物質(zhì)資本與非物質(zhì)資本的合成。無(wú)形資產(chǎn)的價(jià)值體現(xiàn)在具有可度量的為組織創(chuàng)造經(jīng)濟(jì)利益的能力上。

d智力資本和無(wú)形資產(chǎn)的根本區(qū)別在于資產(chǎn)價(jià)值測(cè)量和資產(chǎn)減損兩個(gè)方面。

6.智力資本的企業(yè)價(jià)值創(chuàng)造特征是什么？

a價(jià)值創(chuàng)造的多元增值性b價(jià)值創(chuàng)造的延續(xù)性

c價(jià)值創(chuàng)造的創(chuàng)新性d價(jià)值創(chuàng)造的難以衡量性

7.財(cái)務(wù)危機(jī)的特征和成因是什么？

成因：a企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)和經(jīng)營(yíng)不善引發(fā)的財(cái)務(wù)危機(jī)

B財(cái)務(wù)風(fēng)險(xiǎn)和財(cái)務(wù)管理事務(wù)導(dǎo)致的財(cái)務(wù)危機(jī)

c 外部環(huán)境因素導(dǎo)致的財(cái)務(wù)危機(jī)

特征：客觀積累性；突發(fā)性；多樣性；災(zāi)難性；可預(yù)見性；可逆性

8.通貨膨脹對(duì)企業(yè)財(cái)務(wù)管理的影響有哪些？

通貨膨脹是指，由于流通中貨幣的供過于求導(dǎo)致貨幣貶值，大多數(shù)商品和勞務(wù)價(jià)格持續(xù)不可逆上漲的現(xiàn)象，其對(duì)企業(yè)財(cái)務(wù)管理的影響如下：

A對(duì)籌資管理的影響

是籌資渠道受到多方限制

提升資本成本

增加企業(yè)資金需求量

影響籌資方式選擇

影響籌資政策

外部籌資額的估算

B對(duì)投資管理的影響

對(duì)現(xiàn)金流的影響1.造成的虛假稅后經(jīng)營(yíng)利潤(rùn) 2.折舊跟攤銷不真實(shí)

C 對(duì)營(yíng)運(yùn)資金的影響現(xiàn)金、應(yīng)收賬款、存貨

D對(duì)財(cái)務(wù)報(bào)告的影響

資產(chǎn)負(fù)債表：對(duì)貨幣型項(xiàng)目的影響

對(duì)非貨幣性項(xiàng)目的影響

對(duì)利潤(rùn)表的影響

案例題范圍：

1.企業(yè)集團(tuán)內(nèi)部轉(zhuǎn)移價(jià)格的案例

A什么是內(nèi)部轉(zhuǎn)移價(jià)格

內(nèi)部轉(zhuǎn)移價(jià)格，又稱劃撥價(jià)格，是企業(yè)集團(tuán)內(nèi)部母公司與子公司、子公司與子公司之間，內(nèi)部交易時(shí)相互約定轉(zhuǎn)讓中間產(chǎn)品所采取的結(jié)算價(jià)格。

B為什么要制定內(nèi)部轉(zhuǎn)移價(jià)格（內(nèi)部轉(zhuǎn)移價(jià)格的作用）

通過制定合理的內(nèi)部轉(zhuǎn)移價(jià)格，就可以調(diào)節(jié)內(nèi)部供求雙方的利益，明確和落實(shí)各方的經(jīng)濟(jì)責(zé)任

集團(tuán)企業(yè)可以根據(jù)整體的發(fā)展戰(zhàn)略，以各種方式進(jìn)行資金的內(nèi)部調(diào)度

降低集團(tuán)整體的稅收負(fù)擔(dān)，去取得避稅效應(yīng)

C怎樣制定內(nèi)部轉(zhuǎn)移價(jià)格（制定原則）

·集團(tuán)整體利潤(rùn)最大化原則·激勵(lì)原則

·相對(duì)穩(wěn)定、定期調(diào)整的原則·公平性原則

D怎樣讓內(nèi)部轉(zhuǎn)移價(jià)格更好服務(wù)于企業(yè)（運(yùn)用）

·減輕稅負(fù)。如:跨國(guó)公司可通過其設(shè)在其避稅地的子公司低價(jià)收購(gòu)，高價(jià)賣出，盡管貨

物和款項(xiàng)均不經(jīng)過避稅地，但賬面上的這次周轉(zhuǎn)就使銷售該批貨物的子公司因?yàn)椤暗蛢r(jià)”出售而無(wú)盈利，而購(gòu)買該批貨物的子公司則因“高價(jià)”購(gòu)買亦無(wú)盈利，而設(shè)在避稅地的子公司則取得了雙方收益，從而實(shí)現(xiàn)了減輕整體稅負(fù)的目的。

E內(nèi)部轉(zhuǎn)移價(jià)格形式（以市場(chǎng)為基礎(chǔ)的轉(zhuǎn)移定價(jià)法；以成本為基礎(chǔ)的轉(zhuǎn)移定價(jià)法（完全

成本法、標(biāo)準(zhǔn)成本加成法、邊際成本法）；雙重定價(jià)法）

2.企業(yè)集團(tuán)多元化戰(zhàn)略案例

多元化經(jīng)營(yíng)，是指一個(gè)企業(yè)在兩個(gè)或更多的行業(yè)從事經(jīng)營(yíng)活動(dòng)，主要是同時(shí)向不同的行業(yè)市場(chǎng)提供產(chǎn)品或服務(wù)。多元化戰(zhàn)略一般可分為四類：技術(shù)相關(guān)型；市場(chǎng)相關(guān)型；市場(chǎng)技術(shù)相關(guān)型；非相關(guān)型

A企業(yè)采用多元化戰(zhàn)略的動(dòng)因

·分散經(jīng)營(yíng)風(fēng)險(xiǎn)；獲得協(xié)同效應(yīng)；穩(wěn)定企業(yè)收益；擴(kuò)大規(guī)模，增強(qiáng)內(nèi)部融資能力；擴(kuò)大

企業(yè)的市場(chǎng)權(quán)利；實(shí)行戰(zhàn)略轉(zhuǎn)移，培育新的經(jīng)濟(jì)增長(zhǎng)點(diǎn)；市場(chǎng)需求飽和等等

B 多元化戰(zhàn)略與企業(yè)核心競(jìng)爭(zhēng)力

·一個(gè)企業(yè)的長(zhǎng)期發(fā)展取決于其是否擁有核心競(jìng)爭(zhēng)力。一般來說，企業(yè)核心競(jìng)爭(zhēng)力的形成同企業(yè)所從事的經(jīng)營(yíng)領(lǐng)域有密切的關(guān)系。所以，實(shí)行專業(yè)化經(jīng)營(yíng)將主要精力集中于最熟悉、最具實(shí)力的經(jīng)營(yíng)領(lǐng)域，是增強(qiáng)企業(yè)核心競(jìng)爭(zhēng)力的最有效途徑。

·在專業(yè)化的基礎(chǔ)上實(shí)行多元化，在多元化的基礎(chǔ)上進(jìn)一步增強(qiáng)專業(yè)化，爭(zhēng)取在多個(gè)

領(lǐng)域形成專業(yè)化經(jīng)營(yíng)的優(yōu)勢(shì)，并利用多領(lǐng)域發(fā)展的條件降低風(fēng)險(xiǎn)、形成更強(qiáng)的核心競(jìng)爭(zhēng)力，是企業(yè)進(jìn)行多元化戰(zhàn)略的正確選擇

C多元化戰(zhàn)略與企業(yè)價(jià)值

3.美孚平衡計(jì)分卡的案例

A平衡計(jì)分卡的特點(diǎn)

·是一種績(jī)效評(píng)價(jià)系統(tǒng)·是一種戰(zhàn)略管理工具

·是一種溝通的工具·強(qiáng)調(diào)平衡的重要性

·強(qiáng)調(diào)因果關(guān)系的重要性

B平衡計(jì)分卡的缺點(diǎn)

·實(shí)施難度大·指標(biāo)體系的建立較困難

·指標(biāo)數(shù)量過多·各指標(biāo)權(quán)重的分配較困難

·部分指標(biāo)的量化工作難以落實(shí)·實(shí)施成本大

4.中小企業(yè)籌資之風(fēng)險(xiǎn)投資——同洲電子案例

A對(duì)于創(chuàng)業(yè)企業(yè)來說，快速發(fā)展需要哪些關(guān)鍵因素

·創(chuàng)業(yè)企業(yè)的特點(diǎn)：公司規(guī)模?。豢捎觅Y源少；高度不確定性和高風(fēng)險(xiǎn)；

核心技術(shù)倚重性高

·決策力；思考力；執(zhí)行力；溝通協(xié)調(diào)力

·技術(shù)；財(cái)務(wù)；資源；規(guī)模；市場(chǎng)；管理

B同洲電子的籌資決策為什么選擇了風(fēng)險(xiǎn)投資方式

·創(chuàng)投機(jī)構(gòu)可以為企業(yè)帶來除去投入資金外的巨大的增值經(jīng)濟(jì)效益

·創(chuàng)投機(jī)構(gòu)可以將政府資源和優(yōu)質(zhì)企業(yè)資源相結(jié)合，實(shí)現(xiàn)資源配置效率的最大化 ·創(chuàng)投機(jī)構(gòu)商業(yè)網(wǎng)絡(luò)發(fā)達(dá)，具有經(jīng)驗(yàn)優(yōu)勢(shì)、文化優(yōu)勢(shì)、資源優(yōu)勢(shì)，對(duì)細(xì)分市場(chǎng)了解 C對(duì)創(chuàng)業(yè)企業(yè)和風(fēng)險(xiǎn)投資機(jī)構(gòu)而言，其聯(lián)合風(fēng)險(xiǎn)投資的意義分別表現(xiàn)在哪些方面

·聯(lián)合風(fēng)險(xiǎn)投資,是指由兩個(gè)或多個(gè)風(fēng)險(xiǎn)投資家在同時(shí)或先后為同一個(gè)高成長(zhǎng)性創(chuàng)業(yè)企業(yè)提供股權(quán)資本,并為其提供經(jīng)營(yíng)管理和咨詢服務(wù),以期在被投資企業(yè)發(fā)展成熟后,通過股權(quán)轉(zhuǎn)讓獲取中長(zhǎng)期資本增值收益的投資行為。

·對(duì)創(chuàng)業(yè)企業(yè)而言，實(shí)現(xiàn)與風(fēng)險(xiǎn)投資機(jī)構(gòu)的互補(bǔ)性，享用風(fēng)險(xiǎn)投資機(jī)構(gòu)帶來的資金、市場(chǎng)、管理、政府和社會(huì)資源等方面資源。（獲得豐富的資金資源；提升市場(chǎng)開拓能力；促進(jìn)管理規(guī)范；謀得長(zhǎng)遠(yuǎn)發(fā)展；樹立良好品牌信譽(yù)；形成管理協(xié)同）

·對(duì)風(fēng)險(xiǎn)投資機(jī)構(gòu)而言，獲得很好的投資項(xiàng)目，分散了市場(chǎng)風(fēng)險(xiǎn)，降低了管理成本，通過與企業(yè)的互補(bǔ)性增值服務(wù)產(chǎn)生價(jià)值溢出，最終獲得巨大收益

D同洲電子通過聯(lián)合風(fēng)險(xiǎn)投資獲得了哪些關(guān)鍵資源

·資金、市場(chǎng)、技術(shù)、政府及社會(huì)資源等

計(jì)算題范圍：

1.EVA（經(jīng)濟(jì)增加值）

經(jīng)濟(jì)增加值=調(diào)整后稅后經(jīng)營(yíng)利潤(rùn)-加權(quán)平均資本成本x調(diào)整后的投入資本

經(jīng)濟(jì)增加值=稅后經(jīng)營(yíng)利潤(rùn)（-股權(quán)資本比例x股權(quán)資本成本率+債權(quán)資本比例x債權(quán)資本

成本率）

2.財(cái)務(wù)預(yù)警模型、預(yù)警值

Z分?jǐn)?shù)模型：Z=1.2X1+1.4X2+3.3X3+0.6X4+0.999X5

Z=破產(chǎn)風(fēng)險(xiǎn)指數(shù)X1=營(yíng)運(yùn)資本/總資產(chǎn)X2=留存收益/總資產(chǎn)

X3=息稅前利潤(rùn)/總資產(chǎn)X4=所有者權(quán)益價(jià)值/總負(fù)債X5=銷售額/總資產(chǎn)

2.675是破產(chǎn)企業(yè)與非破產(chǎn)企業(yè)的分界點(diǎn)

當(dāng)Z>=2.99,破產(chǎn)概率為0.5%—10%，說明企業(yè)在短期內(nèi)不會(huì)破產(chǎn)

當(dāng)Z<=1.81破產(chǎn)概率為51%—100%，企業(yè)破產(chǎn)的可能性非常高

Z值介于1.81—2.99之間，破產(chǎn)概率為11%—50%，屬于灰色區(qū)域，說明企業(yè)財(cái)務(wù)狀況不穩(wěn)定，難以估計(jì)企業(yè)破產(chǎn)可能性

3.相對(duì)估價(jià)法

A 市盈率法

目標(biāo)企業(yè)每股價(jià)值=可比企業(yè)的平均市盈率*目標(biāo)企業(yè)每股凈利潤(rùn)

本期市盈率PE=

第四篇：英語(yǔ)高級(jí)口譯翻譯推薦復(fù)習(xí)材料范文

Secretary-General's remarks to the Memorial Ceremony in honour of those killed in the Haiti earthquake New York, 9 March 2010 聯(lián)合國(guó)秘書長(zhǎng)潘基文在紀(jì)念海地地震犧牲人員追悼會(huì)上的講話 Excellencies, Dear colleagues, Dear friends, Above all, dear families of those to whom we sadly bid farewell: 各位來賓，親愛的同事們，親愛的朋友們，最重要的是，我們沉痛道別的人員的親屬們：

Let us begin by thanking the families and friends who have traveled far to be with us.To those who could not be here, please know that our hearts are with you.首先，我們要感謝不辭辛勞前來參加追悼會(huì)的親屬和朋友們，并對(duì)不能前來的親屬和朋友們說，我們與你們心心相連。

We are joined by duty stations around the world ? the men and women of our proud United Nations.Among them are the members of our UN mission in Haiti, who have carried on despite their pain and hardship.I thank Mr.Edmond Mulet and his courageous staff who are working tirelesslyfamilies and friends, colleagues and loved ones.他們從世界各個(gè)角落、各界各層來到海地。但他們卻有一個(gè)共同的信念，這就是，堅(jiān)信海地人民有更好的未來，而且懷著幫助海地人民建設(shè)這樣一個(gè)未來的共同決心。現(xiàn)在，通過我們，也就是通過他們的家人和朋友、同事和親近的人，這101人在這個(gè)大廳里最后相聚。

The world knew them as trusted diplomats, dedicated humanitarians and conscientious professionals.They were doctors and drivers, police officers and policy advisers, soldiers and lawyers, each contributing to the mission, each in his or her own way.對(duì)于世界而言，他們是值得信賴的外交官，樂于奉獻(xiàn)的人道主義工作者，有良知的專業(yè)人員。他們是醫(yī)生和司機(jī)、警官和政策顧問、士兵和律師，每個(gè)人都以自己的方式為執(zhí)行特派任務(wù)做貢獻(xiàn)。

To us they were even more.We knew them, very personally.We knew their smiles, their songs, their dreams.Now we cannot forget the last email, the last conversation, the last meal together, the last au revoir.Their words echo: “Don't worry about me.This is where I need to be.” 對(duì)我們而言，他們遠(yuǎn)遠(yuǎn)不止是這些。我們彼此相識(shí)相知。我們記得他們的音容笑貌，他們的歌聲，他們的夢(mèng)想。我們?cè)跄芡浰麄儼l(fā)出的最后電郵，與他們的最后交談，與他們的最后聚餐，與他們最后一次道別。他們道別的話語(yǔ)仍然在耳邊回響：―不要為我擔(dān)憂。這正是我應(yīng)去的地方?！?/p>

At the United Nations, we don't simply share office space;we share a passion for a better world.So it is no surprise that many of these 101 paths criss-crossed the globe through the years.In Cambodia and the DRC.Eritrea and East Timor.Kosovo and Sierra Leone.Whether they came to Haiti, or came from Haiti, they knew that hope shines in even the darkest corners.And so they chased the flame.Wherever they went, they carried the light of hope.And as they fulfilled their mission in Haiti, they illuminated a profound truth: Earthquakes are a force of nature, but people move the world.在聯(lián)合國(guó)，我們共享的不僅是辦公空間，我們還共享建設(shè)美好世界的熱情。正因?yàn)槿绱?，多年來，在這101人中，許多人的足跡遍布全球各地。在柬埔寨和剛果民主共和國(guó)，在厄立特里亞和東帝汶，在科索沃和塞拉利昂，處處可見他們的足跡。無(wú)論是來自其他國(guó)家，還是來自海地本土，他們都明白，即使在最黑暗的角落，也閃耀著希望。因此，他們奔著希望的火焰而去。他們走到哪里，就把希望的火炬帶到那里。他們完成了在海地的任務(wù)，同時(shí)說明了一個(gè)深刻的道理：地震是一種自然力量，但推動(dòng)世界的是人民。

Today, our hearts are heavy with a burden almost too difficult to bear.Yet perhaps like you, it is gratitude that I feel most of all.今天，我們心情沉重，幾乎難以自拔。然而，我感觸最深的是感激，這或許與你們的心情相同。

Gratitude to the international community for the spontaneous, whole-hearted and unstinting support in the face of this tragedy.我們感激國(guó)際社會(huì)在此悲痛時(shí)刻自發(fā)地、由衷地和慷慨地給予支持。

Gratitude to the rescue teams, aid workers, governments and NGOs [Non-Governmental Organizations] that rallied to our side, determined to help Haiti to recover and, in time, to ―build back better.‖

我們感激各國(guó)救援隊(duì)、救援人員和政府支持我們，他們決心幫助海地復(fù)原，并在今后―重建，并建設(shè)得更好‖。Gratitude to the people of Haiti, for their strength, resilience and faith, the faith of human spirit, the spirit that burns in all of us today.我們感激海地人民，他們展現(xiàn)了毅力、韌勁和信念，這是人類精神信念，是今天在我們所有人心中燃燒的信念。I commend and appreciate the leadership of President [Ren閉 Preval and his Government and his people.Gratitude fills this chamber, profound thanks that our world and our lives were touched by the grace and nobility of these 101 UN heroes.這個(gè)大廳充滿了感激之情。101位聯(lián)合國(guó)英烈的人格魅力和崇高精神打動(dòng)了世界，影響了我們的生活。我們深深感激他們。Ladies and gentlemen, 女士們，先生們，In life, we are measured by the company we keep.To those here today, let us know that this is our measure.This is the company we keep.To those we have lost, let us say: we will never forget you.We will carry on your work.與什么樣的人為伍，是衡量我們?nèi)松囊淮髽?biāo)桿。我們要對(duì)今天聚集在這里的各位說，他們就是標(biāo)桿，就是我們與之為伍的榜樣。我們要對(duì)犧牲的人員說，我們永遠(yuǎn)不會(huì)忘記你們。我們將繼承你們的遺志。

In a moment we will read out their names, the roll call of highest honour.Look at their pictures.Look into their eyes.Remember their smiles and their dreams.Together we stand, in honour of the victims, and in deepest sympathy for the bereaved.接下來我們將宣讀他們的名字，這是最高榮譽(yù)的點(diǎn)名儀式。請(qǐng)看看他們的遺照，請(qǐng)看看他們的眼神，請(qǐng)記住他們的笑貌和夢(mèng)想。我們共同緬懷受難者，向難屬表示最深刻的同情。May I now ask you to rise and join me in a minute of silence.Thank you.現(xiàn)在，我請(qǐng)大家起立，與我一道默哀一分鐘

9、上海世博會(huì)將是探討人類城市生活的盛會(huì)；是一曲以創(chuàng)新和融合為主旋律的交響樂；將成為人類文明的一次精彩對(duì)話。Shanghai Expo will be a feast of city life, a symphony of innovation and integration, and a dialogue of human civilization.a prudent monetary policy 穩(wěn)健的貨幣政策

亞洲開發(fā)銀行(Asian Development Bank)周二在其地區(qū)報(bào)告中警告稱，亞洲發(fā)展中國(guó)家在外匯市場(chǎng)上的大規(guī)模干預(yù)，可能會(huì)導(dǎo)致經(jīng)濟(jì)危機(jī)再次爆發(fā)。

Asia's developing countries are risking a renewed economic crisis by intervening extensively in foreign exchange markets, the Asian Development Bank warned in its annual regional review on Tuesday.亞開行預(yù)計(jì)：今年亞洲發(fā)展中國(guó)家經(jīng)濟(jì)增長(zhǎng)7.5%；隨著特殊貨幣和財(cái)政政策效應(yīng)減弱，2011增幅將微降至7.3%。亞開行向40多個(gè)發(fā)展中國(guó)家提供金融和技術(shù)援助。

The ADB, which gives financial and technical assistance to more than 40 developing countries, forecast economic growth of 7.5 per cent this year, moderating slightly to 7.3 per cent in 2011 as the impact of extraordinary monetary and fiscal policies dissipates.然而，亞開行表示，亞洲發(fā)展中國(guó)家為了保持或提高出口競(jìng)爭(zhēng)力，對(duì)外匯市場(chǎng)進(jìn)行廣泛干預(yù)，此舉可能危及該地區(qū)從全球金融危機(jī)中的強(qiáng)勁復(fù)蘇。

However, the bank said the region's robust recovery from the global financial crisis could be put at risk by widespread intervention in the currency markets by countries seeking to maintain or improve export competitiveness.由亞開行首席經(jīng)濟(jì)學(xué)家李鐘和(Jong-Wha Lee)負(fù)責(zé)編寫的該報(bào)告表示，亞洲發(fā)展中國(guó)家復(fù)蘇的速度和勢(shì)頭，加上大多數(shù)發(fā)達(dá)國(guó)家目前的低利率，推動(dòng)了―巨額‖短期資本流入前者。

The review, overseen by ADB chief economist Jong-Wha Lee, said the speed and strength of the recovery in developing Asia, together with low interest rates in most developed countries, was prompting ―huge‖ short-term capital inflows.報(bào)告稱：―鑒于（外匯市場(chǎng)上的）廣泛干預(yù)和過多的流動(dòng)性，亞洲各國(guó)可能出現(xiàn)實(shí)際匯率上漲和經(jīng)濟(jì)過熱的情況。尤其是（干預(yù)可能導(dǎo)致）短期資本流入突然轉(zhuǎn)向，這可能會(huì)破壞金融和經(jīng)濟(jì)穩(wěn)定性，從而引發(fā)匯率和金融危機(jī)?！?/p>

―Given extensive intervention combined with excessive liquidity, real exchange rate appreciation and economic overheating could follow.In particular, the sudden reversal of short-term capital flows [as a result of intervention] could endanger financial and economic stability and bring about a currency and financial crisis,‖ the report said.亞開行發(fā)表這些評(píng)論之際，中國(guó)政府正在考慮美國(guó)政府要求人民幣升值的呼聲——許多議員認(rèn)為人民幣兌美元匯率嚴(yán)重低估。美國(guó)政府已經(jīng)推遲發(fā)布可能將中國(guó)列為匯率操縱國(guó)的報(bào)告，而該報(bào)告可能引發(fā)針對(duì)中國(guó)的貿(mào)易制裁。

The ADB's comments come as Beijing considers demands from Washington for a revaluation of the renminbi, which is regarded by many lawmakers as heavily undervalued against the dollar.The US administration has delayed a report that may brand China a currency manipulator, potentially triggering trade sanctions.然而，亞開行的報(bào)告顯示，許多其它亞洲貨幣兌美元匯率也有所低估，反映出在很長(zhǎng)一段時(shí)間內(nèi)，許多國(guó)家都在大規(guī)模干預(yù)外匯市場(chǎng)。

However, the ADB report suggested that a large number of other Asian currencies were also undervalued against the dollar, reflecting significant intervention in the foreign exchange markets by many countries over a long period.亞開行指出，雖然各方估算不同，但有證據(jù)表明，中國(guó)、香港、馬來西亞、臺(tái)灣和新加坡貨幣兌美元匯率低估逾20%，而菲律賓和臺(tái)灣貨幣兌美元匯率低估約10%。該行表示，只有印度尼西亞、韓國(guó)和印度貨幣兌美元匯率似乎略微高估。

Noting that estimates vary, the bank quoted evidence suggesting that the currencies of China, Hong Kong, Malaysia, Taiwan and Singapore were more than 20 per cent undervalued against the dollar, while the currencies of the Philippines and Thailand were about 10 per cent undervalued.It said that only Indonesia, South Korea and India had currencies that appeared to be slightly over-valued against the dollar.亞開行表示，要想降低外匯干預(yù)導(dǎo)致的資本流動(dòng)突然轉(zhuǎn)向帶來的風(fēng)險(xiǎn)，各國(guó)央行應(yīng)該允許匯率調(diào)整至所謂的―均衡水平‖——在這個(gè)水平上，經(jīng)濟(jì)在完全就業(yè)、低通脹和可持續(xù)的外部國(guó)際收支的環(huán)境中運(yùn)行。The ADB said that to reduce the risks of a sudden reversal of capital flows caused by intervention central banks should allow exchange rates to adjust to the so-called equilibrium level, at which the economy operates at full employment with low inflation and a sustainable external balance of payments position.亞開行引用分析稱，人民幣升值10%將使中國(guó)勞動(dòng)密集型產(chǎn)品和―加工‖產(chǎn)品出口減少不到4%。―但所有東南亞國(guó)家貨幣升值10%將使（中國(guó)）加工產(chǎn)品出口減少10%，‖它說。

It quoted analysis suggesting that a 10 per cent appreciation of the renminbi would reduce labour intensive exports from China and ―processed‖ exports by less than 4 per cent.―But a 10 per cent appreciation of all East and South East Asian currencies would reduce processed exports from [China] by 10 per cent,‖ it said.Good morning.It is an honor for me to join this distinguished group of leaders from nations around the world.We come here in Copenhagen because climate change poses a grave and growing danger to our people.All of you would not be here unless youwere convinced that this danger is real.This is not fiction, it is science.Unchecked, climate change will pose unacceptable risks to our security, our economies, and our planet.This much we know.早上好。十分榮幸能與世界各國(guó)尊貴的領(lǐng)導(dǎo)人匯聚一堂。我們來到哥本哈根，是因?yàn)闅夂蜃兓瘜?duì)各國(guó)人民構(gòu)成的嚴(yán)重威脅與日俱增。諸位如果不相信這一危險(xiǎn)確實(shí)存在，你們──同我一樣──都不會(huì)來到這里。這不是憑空虛構(gòu)，這是科學(xué)。如果不加以制止，氣候變化就將對(duì)我們的安全、我們的經(jīng)濟(jì)和我們的地球構(gòu)成不可接受的危險(xiǎn)。對(duì)此我們都了然于胸。

The question, then, before us is no longer the nature of the challenge--the question is our capacity to meet it.For while the reality of climate change is not in doubt, I have to be honest, as the world watches us today, I think our ability to take collective action is in doubt right now, and it hangs in the balance.因此，我們面臨的問題不再是這一挑戰(zhàn)的性質(zhì)，而是我們應(yīng)對(duì)這一挑戰(zhàn)的能力。因?yàn)楸M管氣候變化的現(xiàn)實(shí)已無(wú)庸置疑，但恕我直言，在今天全世界都注視著我們的時(shí)候，我認(rèn)為現(xiàn)在我們共同采取行動(dòng)的能力還難以確定。這個(gè)問題事關(guān)生死存亡。

I believe we can act boldly, and decisively, in the face of a common threat.That's why I come here todayby making historic investments in renewable energy;by putting our people to work increasing efficiency in our homes and buildings;and by pursuing comprehensive legislation to transform to a clean energy economy.作為全世界最大的經(jīng)濟(jì)體和排放量名列第二的國(guó)家，美國(guó)在應(yīng)對(duì)氣候變化方面有自己的一份責(zé)任，我們準(zhǔn)備盡這份責(zé)任。這就是為什么我們重新在國(guó)際氣候變化談判中發(fā)揮主導(dǎo)作用的原因。這就是為什么我們與其他國(guó)家共同努力，逐步取消化石燃料補(bǔ)貼的原因。這就是為什么我們?cè)趪?guó)內(nèi)采取果敢行動(dòng)的原因──對(duì)可再生能源進(jìn)行前所未有的投資；要求我國(guó)相關(guān)人員努力提高住宅和建筑物的能效；并爭(zhēng)取通過綜合立法向清潔能源經(jīng)濟(jì)轉(zhuǎn)化。These mitigation actions are ambitious, and we are taking them not simply to meet global responsibilities.We are convinced, as some of you may be convinced, that changing the way we produce and use energy is essential to America's economic futureand only ifone that embraces the principle of common but differentiated responses and respective capabilities.And it adds up to a significant accord--one that takes us farther than we have ever gone before as an international community.減排。透明。融資。這是一個(gè)明確的方案──其原則是，共同應(yīng)對(duì)，措施有別，各盡其能。所有這些構(gòu)筑了一個(gè)重要的協(xié)議──可以讓我們的國(guó)際社會(huì)取得前所未有的進(jìn)展。I just want to say to this plenary session that we are running short on time.And at this point, the question is whether we will move forward together or split apart, whether we prefer posturing to action.I'm sure that many consider this an imperfect framework that I just described.No country will get everything that it wants.There are those developing countries that want aid with no strings attached, and no obligations with respect to transparency.They think that the most advanced nations should pay a higher price;I understand that.There are those advanced nations who think that developing countries either cannot absorb this assistance, or that will not be held accountable effectively, and that the world's fastest-growing emitters should bear a greater share of the burden.在這次全會(huì)上，我只想說，我們的時(shí)間所剩無(wú)幾。在這個(gè)關(guān)頭，問題在于我們是共同奮進(jìn)，還是分道揚(yáng)鑣；我們是故作姿態(tài)，還是身體力行。我相信，許多人認(rèn)為我剛才講述的框架并不完美。任何國(guó)家都不可能得到自己希望的一切。有些發(fā)展中國(guó)家想得到援助，又不想滿足任何條件，不想承擔(dān)保持透明的義務(wù)。他們認(rèn)為最發(fā)達(dá)的國(guó)家應(yīng)該付出更高的代價(jià)；我理解這一點(diǎn)。有些發(fā)達(dá)國(guó)家則認(rèn)為發(fā)展中國(guó)家或者沒有能力利用這些援助，或者無(wú)法有效地承擔(dān)責(zé)任，因此世界上增長(zhǎng)最快的排放國(guó)應(yīng)該承擔(dān)更大的責(zé)任。

We know the fault lines because we've been imprisoned by them for years.These international discussions have essentially taken place now for almost two decades, and we have very little to show for it other than an increased acceleration of the climate change phenomenon.The time for talk is over.This is the bottom line: We can embrace this accord, take a substantial step forward, continue to refine it and build upon its foundation.We can do that, and everyone who is in this room will be part of a historicendeavorbut there has to be movement on all sides to recognize that it is better for us to act than to talk;it's better for us to choose action over inaction;the future over the past-and with courage and faith, I believe that we can meet our responsibility to our people, and the future of our planet.Thank you very much.(Applause.)我們準(zhǔn)備今天完成這個(gè)工作──但所有各方必須行動(dòng)起來，認(rèn)識(shí)到言辭不如行動(dòng)；無(wú)所作為不如有所行動(dòng)；拘囿于過去不如著眼于未來──只要有勇氣，只要有信心，我相信我們能夠肩負(fù)起對(duì)人民，對(duì)我們星球未來的責(zé)任。非常感謝。

第五篇：高級(jí)財(cái)務(wù)英語(yǔ)

英譯漢

1.Owner’s equity 所有者權(quán)益2.Charge of accounts賬目管理3.bankreconciliation銀行對(duì)帳單4.Marketable security 有價(jià)證券5.Intangible assets無(wú)形資產(chǎn)6.impairment test7.accumulate depreciation 累計(jì)折舊8.interest payable 應(yīng)付利息9.common stock 普通股10.capital supplies 資本來源11.accounting elements會(huì)計(jì)要素12.debets balance 借方余額13.posting 過賬14.net realizable value凈變現(xiàn)價(jià)值15.securities exchange 證券交易所16.amortization分期償還17.premium bonds溢價(jià)債券18.current liabilities流動(dòng)負(fù)債19.partnership合資企業(yè)20.cash dividends現(xiàn)金股利

漢譯英

1.公認(rèn)會(huì)計(jì)準(zhǔn)則generally accepted accounting principle（GAAP）2．總賬generalledger3.應(yīng)收賬款receivable account4．壞賬準(zhǔn)備Bad Debit Reserve5.存貨inventory6.固定資產(chǎn)fixed assets7.預(yù)收賬款A(yù)ccounts Received in Advance8.債券折價(jià)發(fā)行bond discount9.獨(dú)資企業(yè)individual proprietorship10股票、股利 stock dividend11.經(jīng)濟(jì)業(yè)務(wù)business transaction 12.丁字賬戶skeleton account13.調(diào)整及結(jié)賬分錄closing entry14．債券bond15.折舊率rate of depreciation16.使用壽命service life17.特許權(quán)franchise18.債券面值Face value19.優(yōu)先股 preferred stock20.實(shí)收資本paid-in capital 1．The difference between the bonds and debentures Answer:A bond is secured by physical assets in a trust in a trust deed written into the bond contract.If the bond goes into default,the trust deed provisions allow the bondholders to seize specified physical asserts and sell them to recover their investment.A debenture may be secured by something other than a physical asset that can be seized and sold in the event of default on the issue.The asset secured may be a general claim on residual assets or the issuer’s credit rating.2.What are the accounting element? Answer:Assets(what an organization owns)LiabilitiesOwner’s equityRevenueExpenseProfit(gains/losses)3.What is good will? Answer: is the difference between the actual purchase price of an acquired firm and the estimated fair market value of the identifiable net assets acquired.(Assets-Liabilities,valued at fair value)4.corporations’ advantages and disadvantages.Answer: Advantages Corporationsare separate legal entitiesHave continuity life Shareholders are not liable for the corporationOwnership rights can be esily transferred Disadvantages(1)the income of a corporation is taxed twice(2)Corporations are generally subject to more regulations than other businesses