英语Homework 1

英语Homework 1
英语Homework 1

Homework 1

(Please choose one of best answer from four alternatives for all of the

following statements.)

1. The primary objective of financial reporting is ____C___.

2. Which of the following statements is true? B

3. If assets increase $80,000 during the period and owners’ equity decreases $16,000 during the period, liabilities must have __B____.

4. Which of these statements is false? A

5. Which of these accounts has a normal debit balance? D

6. Which of the following statements is correct? D

7. During 20x4, Bustamante Co. incurred salary expense of $240,000. Beginning and ending Salary Payable was $4,000 and $8,000, respectively. In 20x4, Bustamante paid salaries of ____C__.

8. Recording an expense when it is paid instead of when incurred is a violation of _____A_.

9. On July 31, $3,600 is paid for a one-year insurance policy. On December 31, the adjusting entry for prepaid insurance would include __C____.

10. The 20x3 income statement showed Rent Expense of $6,100. The related balance sheet account, Prepaid Rent, had a beginning balance of $1,400 and an ending balance of $1,200. The amount of cash paid for rent during 20x3 is ___D__.

Homework 2 CDAAD,CACBC

(Please choose one of best answer from four alternatives for all of the

following statements.)

1. The entry required to close withdrawals at the end of the period should include a _____C__.

2. Which of the following groups of accounts correctly appear on the post closing trial balance? D

3. Which of the following statements is true? A

4. If a bank reconciliation includes an NSF check for $4

5. The journal entry to record this reconciling item would include ___A___.

5. An income statement reports ____D__.

6. Which of the following statements related to receivables is true?

C

7. A company uses a periodic inventory system and made an error at the end of year I that caused its year I ending inventory to be understated by $5,000. What effect does this error have on the company’s financial statements?A

8. Which of the following factors would not be considered in the selection of LIFO as an inventory costing method? C

9. Which of the following methods of inventory valuation is allowable at interim dates but not at year-end? B

10. Which of the following is not affected by the inventory valuation method used by a business? C

二、Put the following into Chinese (2分*15=30分)

1. Discount on notes payable:在应付票据贴现

2. Contingent asset:或有资产

3. Operating lease:经营租赁

4. Declining-balance method:余额递减法

5. Inventory turnover:存货周转率

6. Work-in-process inventory:制品存货

7. FIFO:

8. Allowance method:补贴方法

9. Internal control:内部控制

10. Acid-test ratio:考验比

11. Substance over form:实质比形式

12. Return on assets:资产收益率

13. Franchises:特许

14. Time value of money:货币时间价值的

15. Bonds payable:应付债券

16. Discount on bonds payable:应付债券的折扣

17. Times interest earned:次利息

18. Sole proprietorships:独资

19. Earnings per share:每股收益

20. Outstanding shares:股份

21. Debit-memorandum:借方备忘录

22. Accrued basis:累积的基础

23. Working capital:营运资本

24. Trial balance:试算平衡

25. Debt ratio:负债比率

26. Service enterprise:服务企业

27. Merchandising enterprise:购货企业

28. Wholesalers:批发商

29. Retailers:零售商

30. Merchandising enterprise:购货企业

31. Credit term:信用条款

32. Debit memorandum: 借方备忘录

33. Cash equivalent:现金等价物

34. Bank reconciliation:银行余额调节表

35. Bad debts recovery:坏帐恢复

36. Replacement costs:替代成本

37. Net realizable value:可变现净值

38. Retail inventory methods:零售库存方法

39. Accelerated method:加速方法

40. Changes in estimate:变化估计

41. Sales revenue:销售收入

42. Cost of goods sold:销售货物的成本

43. Gross profit:毛利润

44. Bookkeeping:记帐

45. Relevance:相关性

46. Objectivity : 客观性

47. Feasibility:可行性

48. Balance sheet:资产负债表

49. Income statement:损益表

50. Cash flow statement:现金流量表

51. Owner’s equity:现金流量表

52. GAAP:

53. Conservatism principle:稳健性原则

54. Accounting equation:会计等式

55. Nominal account:名义账户

56. Chart of accounts:图表的帐目

57. General journal:普通日记账

58. Fiscal year:财政年度

59. Net book value:帐面净值

60. Long-term investment:长期投资

初中英语情态动词详细用法归纳(含练习及答案)

初中英语情态动词详细用法归纳(含练习及答案) 1. can 的用法: (1).表示能力、许可、可能性。表示能力时一般译为“能、会”,即有种能力,尤其是生来具备的能力.如:She can swim fast, but I can’t . 她能游得很快,但我不能。 I can see with my eyes. 我用眼睛看。could是can的过去式。表示过去的能力。 be able to do sth. 常常指经过努力,花费了时间和劳力之后才能做到某事。is/am/are able to do sth was/were able to do sth. (2).表示许可,常在口语中。如:You can use my dictionary. 你可以用我的字典。 (3).表示推测,可能性,意为“可能”,常用于否定句和疑问句中,此时can’t 译为“ 不可能”。如:Can the news be true? 这个消息会是真的吗?—Can it be our teacher?那个人有可能是我们老师吗?—No, it can’t be our teacher. He is on a visit to the Great Wall.不可能。咱们老师正在游览长城呢。 【例题】—I think Miss Gao must be in the library. She said she would go there. —No. She __be there, I have just been there. A.can’t B.mustn’t C.needn’t D.wouldn’t 【解析】根据下文“我刚去过那儿”可知,应为“ 不可能”,can’t 表示推测[答案] A could的用法: (1).can的过去式,意为“ 能、会”,表示过去的能力。如:He could write poems when he was 10. 他十岁时就会写诗。 (2). could在疑问句中,表示委婉的语气,此时could 没有过去式的意思。如:Could you give me a hand? 你能帮我个忙吗?—Could I use your pen? 我能用一下你的钢笔吗? —Yes, you can.可以。(用could问,不能用could答。) 2. may的用法: (1).表示请求、许可,比can 正式,如:May I borrow your bike? 我可以借你的自行车吗?You may go home now. 现在你可以回家了。 【例题】—_______ I borrow your MP3? —Sure . Here you are. A. May B.Should C.Must D. Would 【解析】在此处表示请求,意为“ 做……可以吗”。答案:A (2) .表示推测,谈论可能性,意为“ 可能,或许”,一般用于肯定句中。如:It may rain tomorrow . 明天可能会下雨。She may be at home. 她可能在家呢. may not 翻译为“可能不” (3) .may的过去式为might ,表示推测时。可能性低于may。如:He is away from school. He might be sick. 他离开学校了,可能是他生病了。 (4) . 表示希望、祈求、祝愿,常可译为“祝愿”。通常是用may +主+V 例如:May you have a good time. 祝你过得愉快。May you be happy! 祝你幸福!May you succeed!祝你成功! 3. must的用法: (1).must 表示主观看法,意为“必须、一定”。如:You must stay here until I come back.在我回来之前你必须呆在这儿。Must I finish my homework right now? 我必须现在交作业吗?(must引导的疑问句) 肯定回答:yes ,you must. 否定回答:No, you needn’t/ don’t have to (2) 其否定形式mustn’t表示“ 一定不要” “千万别” “禁止, 不许”. 如:You mustn’t play with fire. 你不许玩火。You mustn’t be late. 你一定不要迟到。 (3)must表示有把握的推测,用于肯定句,指百分百肯定。如: The light is on, so he must be at home now.灯亮着,他现在肯定在家。 (4)①must 和have to 都有”必须”的含义,但侧重点不同: must强调说话者主观(自己)的看法。 have to强调客观(外力作用)的需要,也可以翻译为“不得不”。

学术英语(管理类)单词

学术英语单词 第一单元 free enterprise自由企业制度 adversity不幸,逆境 capitalistic 资本主义的 compelling 令人信服的 array 大群,大量 stockholder 股东 work force 劳动力 prospective 可能的 underestimate 低估 dedication 奉献 perseverance 坚忍 mailable 可邮寄的 cooperative 合作完成的 on-demand 按要求的 billionaire 亿万富翁undercapitalization 资本不足convertible 敞篷汽车 sander 打磨机 vendor 卖家 stockbroker 股票经纪人 personality 名人 facet 一个方面 mutual fund 共同基金 oceanic evaporation 海洋蒸发 business plan 经营策划 customer service 顾客服务 fraud 欺骗 road map 指南 transaction 交易 price-targeting strategy 区别定价战略pricing 定价 hassle 困难,麻烦 self-targeting 使自己成为目标 prise 撬开 insensitive 不敏感的,反应迟钝的recipe 菜谱 make sth. of sb/sth. 利用(机遇)illuminating 使清楚易懂的 turn sth on its head使……与之前相反的premium 溢价 profitable 有利可图的 chili 小红辣椒 triple 使成三倍 markup 涨价 whopping 巨大的 crisp 薯片 snack 吃零食 admittedly 确实,无可否认的 irritated 生气的 outwit 以智取胜 close substitutes 功能接近的替代品 business landscape 商业格局,商业环境competitive dynamics 竞争的态势social web 社交网站 sicial networking site(SNS)社交网站Facebook Wall 脸谱的涂鸦墙 call center 呼叫中心 support staff 向客户提供支持的员工competitive advantage 竞争优势adoption of new technology 新技术的采用 log in 登陆 news feed 即使新闻,动态消息 target audience 目标受众 text message 手机短信 overestimate 高估 relevance 重要性 mainframe 主机 underway 在进行中 portal 门户网站 order of magnitude 数量级 traffic 受到访问 cohort 一批人 feat 事迹 technophobic 畏惧技术的 overly 太 unnavigable 无法导航的 anonymous 匿名的 blur 变模糊

新标准大学英语综合教程3_课后答案_Unit_1_3

Unit 1 Active reading (1) 5 Match the words in the box with their definitions. 1 achieving good results (productive) 2 the fact of being present at an event, or of going regularly to school, church etc (attendance) 3 the refusal to accept something new, such as a plan, idea, or change (resistance) 4 determined to be successful, rich, famous etc (ambitious) 5 agreement to a plan, offer, or suggestion (acceptance) 6 the written words of a play, film, television programme, speech etc (script) 7 very good, large, or showing great skill (impressive) 6 Complete the paragraph with the correct form of the words in Activity 5. (1) attendance (2) ambitious (3) productive (4) impressive (5) resistance (6) script (7) acceptance 7 Replace the underlined words with the correct form of the words in the box. 1 (mortgage) 2 (deck) 3 (surf) 4 (coastal; defy) 5 (lengthy) 8 Answer the questions about the words and expressions. 1 (b) 2 (a) 3 (b) 4 (b) 5 (b) 6 (a) 7 (b) 8 (b) Active reading (2) 4 Match the words in the box with their definitions. 1 involving three things of the same kind (triple) 2 an area of ground where dead people are buried (cemetery) 3 the part of a place or thing that is at the back (rear)

新概念英语第一册课文word版

Lesson 1: Excuse me! Excuse me! [劳驾,请问,对不起] Yes? Is this your handbag? [handbag的发音,当两个爆破音连在一起时前一个失去爆破,故读作:han(d)bag] Pardon? [请原谅,请再说一遍。完整句型:I beg your pardon?] Is this your handbag? Yes, it is. Thank you very much. [亦可用Thank you或Thanks,表示强调时用Thanks a lot] 笔记: 1、excuse 1)v. 原谅。eg. Excuse me. 请原谅,劳驾。 2)n. 借口。eg. It‘s an excuse. 那是一个借口 2、me pron. 我(宾格) eg. He loves me. 他爱我。 eg. She cheats me. 她骗我。 eg. Please tell me. 请告诉我。 3、Excuse me的用法。打搅别人时,常被译作“劳驾” 1)为了要引起别人的注意 eg. Excuse me, Is this your handbag? 2) 要打扰某人或要打断别人的话 Eg. Excuse me. May I ask you a question?

3) 向陌生人问路 Eg. Excuse me. Could you please tell me the way to the railway station? 劳驾,请问去火车站的路怎么走呢? 4) 向某人借东西 Eg. Excuse me. Can I borrow your pen? 打扰下,可不可以接你的钢笔用下啊? 5)需要从别人身边挤过或让别人给自己让路 Eg. Excuse me. Could you please make some room for me? 劳驾,借过下一下。 6)要求在宴会或会议中途中离开一会儿 Eg. Excuse me. May I leave for a little while? 对比起,我离开一下。 4、sorry 用于当你做错事而向别人道歉的时候,表示“对不起” 1)请问几点了? Eg. Excuse me. What time is it? 2) 不小心把水弄到了别人身上。 Eg. Sorry. 或者I‘m sorry! 3)对不起,我先失陪一下 Eg. Excuse me. 4) 误解了别人的意思 Eg. Sorry. 5、Yes 1) adv. 是的(对一般疑问句的肯定回答) Eg. Are you mad? 你疯了吗? ----- Yes, I am. 是的,我疯了

学术英语管理课文翻译

Unit 1 When faced with both economic problems and increasing competition not only from firms in the united states but also from international firms located in other parts of the world, employee and managers now began to ask the question:what do we do now? although this is a fair question, it is difficult to answer. Certainly, for a college student taking business courses or be beginning employee just staring a career, the question is even more difficult to answer. And yet there are still opportunities out there d=for people who are willing to work hard, continue to learn, and possess the ability to adapt to change. 当面对不仅来自美国的公司而且来自位于世界其他地方的国际公司的经济问题和日益激烈的竞争时,员工和经理现在开始要问一个问题:我们要做什么?虽然这是一个很清晰的问题,但是它是很难回答的。当然,对于一个正在谈论商务课程的大学生或者一个刚开始职业生涯的员工来说,这个问题更难回答。但目前仍然有许多机会给那些愿意努力工作,继续学习并且拥有适应变化的能力的人。 Whether you want to obtain part-time employment to pay college and living expense, begin your career as a full –time employee, or start a business, you must bring something to the table that makes you different from the next person . Employee and our capitalistic economic systems are more demanding than ever before. Ask yourself: What can I do that will make employee want to pay me a salary? What skills do I have that employers need? With these questions in mind, we begin with another basic question: Why study business?

新概念英语第一册课文下载word版

新概念英语第一册 Lesson1: Excuse me! Excuse me! Yes? Is this your handbag? Pardon? Is this your handbag? Yes, it is. Thank you very much. Lesson 3:Sorry sir. My coat and my umbrella please. Here is my ticket. Thank you sir. Number five. Here is your umbrella and your coat. This is not my umbrella. Sorry sir. Is this your umbrella? No, it isn't. Is this it? Yes, it is. Thank you very much. Lesson 5: Nice to meet you. Good morning. Good morning, Mr. Blake. This is Miss Sophie Dupont. Sophie is a new student. She is a French. Sophie, this is Hans. He is German. Nice to meet you. And this is Naoko. She’sJapanese. Nice to meet you. And this is Chang-woo. He’s Korean. Nice to meet you. And this is Luming. He’s Chinese. Nice to meet you. And this is Xiaohui. She’s Chinese, too. Nice to meet you.

(完整word版)初一(1)homework趣味英语

让更多的孩子得到更好的教育 Homework A. Fill in the blanks with the correct form. Work, close, look, have, teacher, pen, eat, China, play, climb 1.This is our ___________ desk. Ours are over there. 2.Bill has three _____________. One is new and the other two are old. 3.His uncle _____________ very young but he is over forty. 4.Let's ______________ basketball after class. 5.Look! The cats are _______________ up the trees. 6.The shop isn't open. It's ______________. 7.My brother _______________ some new picture books. 8.In our classroom there is a large map of _______________. 9.Mum, please give me something to ______________. I'm very hungry. 10.Does Mr Green like _______________ in this Chinese school? B. Complete the following sentences. 11.I live with my family in a ________ (wood) house. 12.Look! The bus ________ (come). 13.Let's________(try) the Chinese restaurant in Star Shopping Mall. 14.John sometimes goes ________ (swim) in summer. 15.Three men in police uniform ran out of the ________ (build). You’ve got points in total 2013.07.05 让更多的孩子得到更好的教育

初中英语情态动词讲解

情态动词 (一)情态动词的定义: 情态动词表示说话人对某一动作或状态的态度。 (二)情态动词的特点 1. 情态动词有一定的词义。 2. 情态动词不能单独做谓语,它必须和其他动词的原形一起构成谓语。 3. 情态动词没有人称,数的变化。 (三)情态动词的结构和意义 1.情态动词的基本句型 ?肯定句:主语+情态动词+动词原形+...... ?否定句:主语+情态动词+not+动词原形+...... ?疑问句:情态动词+主语+动词原形+...... 2. 情态动词的意义 must“必须”;can/could“能,会”;may/might “可以”;should“应该”; would“愿,要”;have to“不得不”;need“需要” (四)情态动词的基本用法 1.can (could主要指过去时间) 1)表示人或物本身所具有的能力,意为“能,能够,会” : Two eyes can see more than one. / I can swim very well. 2)表示可能(理论上或是逻辑判断上) He can’t (couldn’t) have enough money for a new car. 3)表示允许: Can I have a look at your new pen? He asked whether he could take the book out of the reading-room. 4)表示对现在动作或状态的猜测,主要用于否定句和疑问句中或感叹句中: He can’t (couldn’t) be over sixty.他不可能超过六十岁。 5)could表示比can更委婉客气的提出问题或陈述看法,指的是现在时间。 Can (Could) you lend me a hand? 帮我一把好吗? 2. may (might) 1)表允许,询问或说明一件事可不可以做,might指过去时间;但在疑问句中might也可指现在时间,语气比may更委婉。 May (Might) I ask for a photo of your baby? 我可以要一张你宝宝的照片吗? 在回答以may引起的问句时,肯定回答是一般可仍用may,或Yes, please. / Certainly./Sure./Of course. ; 否定回答根据说话人的语气由强到弱分别选用: must not(mustn’t)(禁止)/ had better not(最好别)/ may not(不行) 2) may表可能,但所表示的可能性不如can所表示的那样肯定。might可以指过去时间,也可以指现在时间,但语气更加不肯定。 He may be at home. 他可能在家。 They might be having a meeting, but I’m not sure.他们有可能在开会,不过我不肯定。 3. must(have to表示客观需要) 1)表示“必须”(主观看法)时,用于肯定句或疑问句;用于否定句时表示“禁止”。 We must do everything step by step. 我们一切都必须循序渐进地做。 You must get home before 9:00. 2)表示揣测。意为“想必、准是、一定”等,只用于肯定句。 He must be ill. He looks so pale. 他准是病了。他的脸色苍白。 3)must的疑问句,肯定回答用must,否定回答用needn’t或don’t have to。 4. should 1)表责任或义务,意为“应该”,用于各种人称。

新概念英语第一册课文全中文

新概念英语第一册课文(全中文)$课文1对不起! 1对不起 2什么事? 3这是您的手提包吗? 4对不起,请再说一遍。 5这是您的手提包吗? 6是的,是我的。 7非常感谢! $课文3对不起,先生。 8请把我的大衣和伞拿给我。 9这是我(寄存东西)的牌子。 10谢谢,先生。 11是5号。 12这是您的伞和大衣 13这不是我的伞。 14对不起,先生。 15这把伞是您的吗? 16不,不是! 17这把是吗? 18是,是这把 19非常感谢。 $课文5很高兴见到你。 20早上好。 21早上好,布莱克先生。 22这位是索菲娅 23索菲娅是个新学生。 24她是法国人。 25索菲娅,这位是汉斯。 26他是德国人。 27很高兴见到你。 28这位是直子。 29她是日本人。 30很高兴见到你。 31这位是昌宇。 32他是韩国人。 33很高兴见到你。 34这位是鲁明。 35他是中国人。 36很高兴见到你。 37这位是晓惠。 38她也是中国人。 39很高兴见到你。 $课文7你是教师吗?

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