2.3 Law of corporation
2.3.1 Definition of corporation
Corporation is a corporate body that generally is set up by two or more persons( shareholders) according to Contract law carrying on a business for profit.
Company and corporation
In English, company may or may not be a separate legal entity. Company is broader than corporation. Corporation has a strict legal meaning . The corporate form is the most important type of business organization. When it is registered that means
a corporation become separate legal entity.
2.3.2 Nature of corporation
Corporation is a separate legal entity and an independent enterprise legal person, which has independent property of a legal person and enjoys the property right of a legal person. The company shall be liable for its debts to the extent of its entire property, namely the company shall take a limited liability for its debts.
Shareholders contribute capital to incorporate a corporation, Once the company is formed legally, the company is separated from the shareholders. Shareholders of a company shall assume liability towards the company to the extend of the capital
contributions subscribed respectively by them. Shareholders take a limited liability for the debts of company.
Classification of corporation
1. Limited liability company
2. Company limited by share
2.3.3 Creation of corporation
1. Incorporation procedure
(1) Select a name of the company
(2) Draw up article of association
(3) Certificate of incorporation
(4) Appoint a director
(5) Complete and lodge the application form
2. Name and registration
Generally, company should have a name and is registered by the administration. If all shareholders are liable for limited liability, the name must include the word of limited (Ltd).
3. Article of association
Article of association is an important document of company, It generally regulates the company’s internal affairs and management . It is one of primary document required to incorporate a company in most counties. Article of association is also called a constitution of a company.
4. Tax
Corporations are taxable entity, corporations have a double tax problem, both corporate profit and shareholder dividends are taxed, but corporate profits are taxed at lower rate.
2.3.4 Corporate management
The corporation is a legal person，that has standing to sue and be sued. As an artificial person it is still a paper structure and company can only act through human agents. So it must act through its shareholders’ s general meeting and board of director 1. Shareholders’ general meeting
Shareholders’ general meeting is company’s highest organ
of power. The general meeting has a power to decide all major issues of company. Shareholders shall exercise their voting rights at the shareholders’meeting in proportion to their respective capital contributions, unless it is otherwise stipulated by the company’s article of association.
When any resolution is to be made at shareholders’ meeting It shall be adopted by the shareholders representing more than half of the voting rights.
Any resolution made at the shareholders’committee on the company’s increase or reduction of registered capital, division, merger, dissolution or change of corporate form
shall be adopted by shareholders representing two-thirds of the voting rights.
2. Board of directors
Board of directors is a decision-making organ of company. It decides the major issues of company. The one- person one- vote system shall be practiced for voting on resolutions of the board of directors .
3. Corporate governance
Corporate governance is the system arrangement that links and regulates the relationship、interest and accountability among the shareholders’ meeting、board of directors、board of supervisors and managers. It includes the organization structure and operating mechanism of the company. The operating mechanism is that the organizational structures of the company, namely shareholders’ meeting、board of directors、board of supervisors and managers, motivate and supervise and check and balance each other in the course of the operation and management of company.
2.3.5 Winding up
Winding up is the process of bringing a company to an end, and it is also called as dissolution. or liquidation, It occurs when the company is unable to pay its debts or shareholders will not
continue to run the company or is prohibited by court of law on the ground of public good. Under this legal process,
the creditors are paid out, the surplus, if any, are distributed among the shareholders, and the company is deregistered. Liquidations generally come in two forms, either compulsory liquidation or voluntary liquidation.
Review and Exercise
1 What is the definition, nature and feature of partnership？
2. How to understand limited liability partnership?
3. What is the definition, nature and feature of company?
4. How to understand the corporate governance structure
and its role in the operation of company?
5. What kinds of business organization , do you consider
when you plan to set up a venture? What factors will you think in establishing a business organization ?
第四单元 课文A：计算机程序 一、引言 计算机程序是指导计算机执行某个功能或功能组合的一套指令。要使指令得到执行，计算机必须执行程序，也就是说，计算机要读取程序，然后按准确的顺序实施程序中编码的步骤，直至程序结束。一个程序可多次执行，而且每次用户输给计算机的选项和数据不同，就有可能得到不同的结果。 程序可分为两大类：应用程序和操作系统。应用程序直接为用户执行某项功能，如字处理或玩游戏。操作系统管理计算机和与之相连的各种资源和设备，如随机访问存储器、硬盘驱动器、监视器、键盘、打印机和调制解调器，以便使其他程序可以使用它们。操作系统的例子包括：DOS、Windows 95、OS/2和UNIX。 二、程序开发 软件设计者通过特殊的应用程序来开发新程序，这些应用程序常被称作实用程序或开发程序。程序员使用称作文本编辑器的另一种程序，来以称作编程语言的特殊标记编写新程序。使用文本编辑器，程序员创建一个文本文件，这个文本文件是一个有序指令表，也称为程序源文件。构成程序源文件的单个指令被称为源代码。在这个时候，一种特殊的应用程序将源代码翻译成机器语言或目标代码——操作系统将认作真程序并能够执行的一种格式。 将源代码翻译成目标代码的应用程序有3种：编译器、解释器和汇编程序。这3种应用程序在不同类型的编程语言上执行不同的操作，但是它们都起到将编程语言翻译成机器语言的相同目的。 编译器将使用FORTRAN、C和Pascal等高级编程语言编写的文本文件一次性从源代码翻译成目标代码。这不同于BASIC等解释执行的语言所采取的方式，在解释执行的语言中程序是随着每条指令的执行而逐个语句地翻译成目标代码的。解释执行的语言的优点是，它们可以立即开始执行程序，而不需要等到所有的源代码都得到编译。对程序的更改也可以相当快地作出，而无需等到重新编译整个程序。解释执行的语言的缺点是，它们执行起来慢，因为每次运行程序，都必须对整个程序一次一条指令地翻译。另一方面，编译执行的语言只编译一次，因此计算机执行起来要比解释执行的语言快得多。由于这个原因，编译执行的语言更常使用，而且在专业和科学领域几乎总是得到采用。 另一种翻译器是汇编程序，它被用于以汇编语言编写的程序或程序组成部分。汇编语言也是一种编程语言，但它比其他类型的高级语言更接近于机器语言。在汇编语言中，一条语句通常可以翻译成机器语言的一条指令。今天，汇编语言很少用来编写整个程序，而是最经常地采用于程序员需要直接控制计算机某个方面功能的场合。 程序经常被编写作一套较小的程序段，每段代表整个应用程序的某个方面。各段独立编译之后，一种被称为连接程序的程序将所有编译好的程序段组合成一个可以执行的完整程
第二章交易分析与记录 1、所有者投资 借:现金 贷:所有者名下的资本 2、用现金采购物料 借:物料 贷:现金 3、用现金购置设备 借:设备 贷:现金 4、赊购物料 借:物料 贷:应付账款 5、提供服务赚取现金 借:现金 贷:咨询费收入 6、用现金支付费用 借:租金费用 贷:现金 7、以赊销方式提供服务与出租设备借:应收账款 贷:咨询费收入 租金收入 8、应收账款变现 借:现金 贷:应收账款 9、分期支付应付账款 借:应收账款 贷:现金 10、所有者提取现金 借:所有者提取的资产 贷:现金 11、预收服务费借:现金 Chapter 2 Receive investment by Owner Cash Owner, Capital Purchase Equipment for Cash Supplies Cash Purchase Equipment for Cash Equipment Cash Purchase Supplies on Credit Supplies Accounts Payable Provide Services for Cash Cash Consulting Revenue Payment of Expense in Cash Rent Expense Cash Provide Consulting and Rental Services on Credit Accounts Receivable Consulting Revenue Rental Revenue Receipt of Cash on Account Cash Accounts Receivable Partial Payment of Accounts Payable Accounts Payable Cash Withdrawal of Cash by Owner Owner, Withdrawals Cash Receipt of Cash for Future Services
4.3 Precision Casting Metal casting has a historic pedigree as the manufacturing process first used by man to produce intricate metal articles and art objects.It played a major role in the industrial revolution and remains the basis of current manufacturing equipment and manufactured goods.The process plays an important part in aerospace component production and,as such ,remains at the leading edge of technology development.Despite the competition from plastics and ceramics,metal still remain the dominant materials in the production of capital equipment and manufactured goods.Metal casting will continue to play a major role,as a manufacturing process of considerable versatility,for the foreseeable future 金属铸造被人类作为生产工艺首次使用在复杂的金属制品和艺术品上有悠久的历史。它在工业革命中发挥了重大作用，仍然是当今设备和产品制造的基本方法。这种工艺在航空零部件生产中起着重要的作用，因此，仍然是科技发展的前沿技术。尽管有塑料和陶瓷的竞争，金属仍然作为主要材料来生产重要设备和产品。在可预见的未来，金属铸造作为一种被广泛考虑的制造工艺方法将继续发挥重要作用。 In common with other other manufacturing processes,metal casting has not remained static and there have been significant developments in both the metallurgy of cast alloys and in casting processes.It is the developments in processing,and particularly those devised to improve precision,which is the focus of this pass age.The objectives of these introductory passages are to establish the context wthin which precision casting processes are operated.This requires a definition and description of metal casting,a consideration of the attributes of metal casting in relation to other manufacturing processes,a summary of the structure of the foundry,and a definition of the term precision in the context of metal casting 与其他制造工艺相比，金属铸造不是静止不变的，在冶炼铸造合金和铸造工艺上有了重大发展。铸造工艺的发展，尤其是为提高铸造精度的设计，是过去铸造工艺的重点。这些介绍性段落是为了建立精密铸造工艺实施的背景。这就需要一个定义来描述金属铸造，与其他制造工艺相比，金属铸造有自己的特征，需要概述铸造工业的结构和定义精密金属铸造。 4.3.1 Metal Casting In the metal casting process a metal,or more commonly an alloy,is heated until it is molten,whereupon it is poured into a mold or die that contains a cavity which represents the shape of the component or casting to be produced.In the case of a mold the cavity is produced by a pattern which is a replica of the component required,whereas in the case of a die the cavity replicating the shape of the component is produced by machining.Molds are invariably expendable,being destroyed when the casting is removed.Dies,on the other hand,are permanent and may be used to produce a succession of casting.Patterns may also be permanent or expendable.A permanent pattern is reusable,whereas an expendable pattern is consumed during the process of mold or casting production 在金属铸造过程中，一种纯金属（或更普遍的是一种合金）加热到熔化，然后浇入能呈现零件形状的铸模或金属模型腔中。一般铸模的型腔是通过能复制零件形状的模样来生产的，而金属模一般是通过机加工来制造具有零件外形的型腔。铸型都是一次性的，当铸件取出时铸型都会被破坏。另一方面，金属型是永久性的，可用于连续生产铸造。模样也可以是永久性的或一次性的。永久性模样是可以重复使用的，而一次性模样在铸造生产中消失。 4.3.2 Sand Casting In the traditional sand casing process,sand is mixed with clay and water to produce a moldable mixture.The moistened clay provides the bonding agent which binds the sand grains together
Suggested Solution Chapter 1 3. 4.
5. (b) net income = 9,260-7,470=1,790 (c) net income = 1,790+2,500=4,290
Chapter 2 1. a.To increase Notes Payable -CR b.To decrease Accounts Receivable-CR c.To increase Owner, Capital -CR d.To decrease Unearned Fees -DR e.To decrease Prepaid Insurance -CR f.To decrease Cash - CR g.To increase Utilities Expense -DR h.To increase Fees Earned -CR i.To increase Store Equipment -DR j.To increase Owner, Withdrawal -DR 2. a. Cash 1,800 Accounts payable ................................................... 1,800 b. Revenue ................................................................... 4,500 Accounts receivable ...................................... 4,500 c. Owner’s withdrawals ................................................ 1,500 Salaries Expense ............................................ 1,500 d. Accounts Receivable (750) Revenue (750) 3. Prepare adjusting journal entries at December 31, the end of the year. Advertising expense 600 Prepaid advertising 600 Insurance expense (2160/12*2) 360 Prepaid insurance 360
Unit 4 UNIT 4—4.2 It is often convenient to consider an infinitely large reactor, as this enables us neglect neutron diffusion and leakage. The multiplication factor is then referred to as the infinite multiplication factor, and is expressed by important four factor formula: The relationship between the two multiplication factors is: It was pointed out that for certain types of reactor enriched uranium is necessary to achieve criticality. The most important example is the pressurized water reactor which requires slightly enriched uranium with 2 to 3 percent of U. Some current British graphite moderated reactors use fuel of a similar composition. Uranium fueled fast reactors require highly enriched uranium with 25 to 50 percent of U. The process of enriching uranium involves a partial separation of the U and U so that the product has a higher concentration of U than that of natural uranium. The waste, known as the tails, has a lower concentration. two processes are available for uranium enrichment on a commercial scale. In both of them; natural uranium is converted to gaseous compound uranium hexafluoride UF and two isotopes of uranium produce two gases of slightly different density, the UF being slightly more dense than the UF. Both processes make use of slight difference in density to achieve separation of the isotopes. In the gaseous diffusion process the UF gas diffuses through a series of semi-permeable membranes, and in the centrifuge process the UF gas is spun at high rotational speed in a centrifuge. 4.3 Conversion and Breeding One important point to emerge from earlier section of this lesson is that in thermal reactors fueled with uranium, either natural or enriched, practically all the fission occurs in U. In fast reactors, which contain no moderator and in which neutron energies are much higher than in thermal reactor, U fission occurs to a small extent, but even in this type of reactor, it is U fission which predominates and sustains the chain reaction. It is nearly correct to say, therefore, that only the U in natural uranium contributes energy directly from its own fission. Although U cannot itself be used as the fuel in a nuclear reactor, it does have a vital role to play as an isotope from which new fissile fuel can be created. In a uranium fueled reactor, a significant fraction of the neutrons produced by fission, possible 30~40 percent, are captured in U and produce U by an reaction. U is the start of a radioactive decay chain which produces NP, also radioactive and PU, which has a very long half-life and almost be regarded as a stable isotope. The processes involved are: PU, as already pointed out, is fissile, its characteristics as far as fission is concerned are similar to those of U, and it can be used as the fuel in both fast and thermal reactors. Another isotope which has characteristics similar to U is TH, the only naturally occurring isotope of the element thorium. This isotope can only undergo fission with neutrons of energy greater than about 1.4MeV, so it cannot sustain a chain reaction
会计英语第四章
第四章商品流通企业会计 学习目标： 1．了解服务企业和商业企业 2．了解采购，销售收入和销售成本 3．编制多步式利润表 4．了解商品流通企业的结账分录和工作底稿5．编制特种日记账 6．运用信息——酸性试验比率，毛利比率 这一课将讨论商品存货的采购和销售，并解释如何完成商品流通企业的会计循环。本章首先介绍经营周期、销售收入、销售成本、毛利、定期盘存制及永续盘存制。本章将重点介绍永续盘存制。本章还将介绍如何基于购货发票编制日记账，并阐释购货退回，购货折让，购货折扣和运输成本。 4.1 服务企业和商品流通企业 ◇服务企业
服务企业通常基于服务收取佣金或服务费。用赚取的佣金或服务费扣除营业费用后得到净收入。服务企业的例子有：会计师事务所，律师事务所，自助洗衣店，出租车公司。 ◇商品流通企业 商品流通企业的主要活动是通过购买并出售商品存货获取利润。批发商和零售商是商品流通企业的代表。服务企业和商品流通企业都力图销售。不同的是对于商品流通企业来说，要销售必须要首先购买商品存货。商品流通企业除了存在服务企业所涉及的会计问题，还会因商品存货的购买和销售而存在其他会计问题。销售商品带来的收益叫销售收入，为出售而购买和准备商品存货的费用叫做销售成本。 在商品流通活动中使用的两个常见的等式是：净销售收入－销售成本=毛利 毛利－经营费用=净利润（或净损失） 商品存货是商品流通企业在正常商业过程中为出售而持有的货物。
◇定期盘存制和永续盘存制 定期盘存制只在存货（通常年末）盘点时提供存货和销售成本数据。永续盘存制持续地，不断更新存货和销售成本数据。因此，定期盘存制和永续盘存制的区别在于如何记录商品存货的采购和销售。比如定期盘存制使用一个暂时账户---采购账户记录购买商品的成本。在定期盘存制下，企业根据对存货的盘点确定销售成本和和期末存货成本，进而编制财务报表。永续盘存制企业在每次采购和商品销售时都及时更新销售成本和商品存货记录。 以前，销售量大且商品单价较低的企业多采用定期盘存制。随着科技发展，目前这些企业也多采用永续盘存制。 实际盘点也必须在一个永续的制度下完成来使实际手头商品数目与会计记录的余额相一致。 4.2 采购、销售收入和销售成本 ◇商品采购——永续盘存制 在永续盘存制下，所有的商品存货的赊购都要在购买时借记入商品存货账户中，例如：
会计英语第四章作业
Matching Questions 115. Match the following terms with the appropriate definition. 1. Temporary accounts 2. Pro forma statements 3. Closing entries 4. Work sheet 5. Accounting cycle 6. Post-closing trial balance 7. Permanent accounts 8. Operating cycle of a business 9. Income summary 10. Working papers Accounts that reflect on activities related to one or more future periods; they include all balance sheet accounts. Recurring steps performed each accounting period, starting with analyzing and recording of transactions in the journal and continuing through the post-closing trial balance (or reversing entries). Accounts that are used to record transactions and events for one accounting period only; they include revenues, expenses, and withdrawals. Analyses and other informal reports prepared by accountants when organizing the information presented in reports and financial statements. A temporary account used only in the closing process and to where the balances of revenue and expense accounts are transferred. A spreadsheet used to draft an unadjusted trial balance, adjusting entries, adjusted trial balance, and financial statements. Entries recorded at the end of each accounting period to transfer end-of-period balances in revenue, expense, and withdrawals accounts to the permanent owner's capital account. A list of permanent accounts and their balances from the ledger after all closing entries are journalized and posted. The time span from when cash is used to acquire goods and services until cash is received from the sale of those goods and services. Statements that show the effects of proposed transactions as if the transactions had already occurred.
Chapter 4 The Evolution of Management Thought [本章学时]：2学时 [本章内容概要]：4.1 Classical management perspective 4.2 Behavioral Management Perspective 4.3 Quantitative Management Perspective [本章教学目的与要求]： describe the background of managerial theory; know something about of Taylor; define scientific management and administrative management; discuss the open system and closed system; master the contingency approach. [本章重点与难点]：the definition of scientific management, contingency approach; background of management theory. 4.1 Classical management perspective 1 Precursors of Management Theory The practice of management can be traced back thousands of years, such as pyramids in Egypt, the Great Wall in China, and floating warship assembly lines in Venice. Adam Smith—“The Wealth of Nations” advocated the division of labor to increase the productivity of workers. Industrial Revolution—large organizations were created in need of management and machine power was substituted for human labor. 2 The definition (1) Scientific Management Scientific management concerned with improving the performance of individual workers and grew out of the industrial revaluation’s labor shortage at the beginning of the twentieth century.
高等学校“半导体器件物理”的全英文课程建设 随着我国高等教育的发展，课程建设的开放性和国际化成为我国高校教育改革的重要课题和发展方向。本文着重介绍了“半导体器件物理”全英文课程建设的必要性和可行性，并以上海工程技术大学电子封装技术专业近期开展的“半导体器件物理”全英文课程建设为实例，阐述了师资队伍建设、教材建设方面的情况。 标签：全英文教学；半导体器件物理；课程建设 一、背景介绍 近年来，随着中国经济的飞速发展，文化、科技、教育等诸多领域的国际交流与合作也日益频繁。借鉴国外著名大学的办学理念和管理模式，利用世界优质教育资源，提升教育水平，造就具有国际竞争能力的复合型创新人才，正成为我国教育改革与发展的新方向。而具有国际竞争能力的高级人才的培养就直接决定了专业课程实施全英文教学的重要性和必然性。[1]为推动国际化办学进程，提升国际化教学水平，构建国际教育课程体系，促进优秀人才培养，《国家中长期教育改革和发展规划纲要（2010—2020年）》中更是明确提出了开展全英语教学课程建设。[2] “半导体器件物理”是微电子及其相关从业人员所必须了解和掌握的一门课程，是相关材料学、电子学、光学等学科的学科基础必修课。在全国各高校的本科生教育中，该课程目前普遍采用中文教材，中文授课。大学生普遍所用教材则是施敏（Simon M·Sze）所著的Physics of Semiconductor Devices的中文译本，其中很多术语都与国际同类专业教育、大型半导体企业生产脱节，尤其与以欧美为主导的半导体企业教材大相径庭。 二、课程建设 1.教师能力的建设 全英文教学不是纯粹的英语教学，而是借助英语这个平台向学生传授专业知识。授课教师不仅要具有较强的英语听说读写能力，还必须掌握专业知识。甚至全英文教学对教师在专业知识方面的要求要超过母语，所以，全英文教学要求授课老师拥有更宽广、更扎实、更过硬的专业知识结构和能力。 2.教材建设 在“半导体器件物理”的全英文课程建设中，教材的建设相对简单，施敏所著的Physics of Semiconductor Devices是国内外高校公认的经典教材。 我们考虑到学生英语知识水平有高有低的问题，参考书采用中文书籍和英文书籍相结合的方式，主要采用由Pierret所著的北京电子工业出版社于2004年出
第四章完型填空 完形填空是考查语言知识和语篇水平的综合测试方式,要求考生具有一定的阅读理解能力，扎实的语法知识，同时对各类词法、句法、上下文逻辑关系、语义搭配以及写作技巧等还需具有较强的运用能力。选择完形填空与单句选择填空在形式上相似，但考查的内容却包括词汇、语法、阅读和写作等各方面的应用能力 测试要点 词汇语法选择如单词的基本用法、同义词近义词辨别、常用句型、各种从句、谓语动词的时态、语态、语气、以及非谓语动词的用法等等. 2．上下文的理解。完形填空对上下文的依赖性很强，不仅要了解词汇和语法知识，同时还必须具备一定的阅读理解能力，对上下文的正确理解是完形填空的关键。完形填空是根据对文章的理解，依据一定的语言语篇知识将句子中所缺部分补全，使句子正确，使文章通顺连贯。这上下文小到上句与下句的逻辑发展，大到这个文章的题材不同的体裁所反映的语段结构模式，衔接手段，文体知识等。 解题技巧 运用词汇、语法知识 1．运用词汇知识：完型填空所涉及的词汇题主要是考查实词，兼顾虚词。其测试重点主要有三个方面：（1）易混淆词辨析。主要是名词、动词、形容词和副词中存在的同义词、近义词以及形似异义词； （2）一词多义类语义辨析。主要是考查实词多义词在具体语境中和含义 （3）固定搭配。包括动词词组、介词词组、形容词词组、动词与名词的搭配等。 2．运用语法知识 完型填空中的语法题主要是对时态、虚拟语气、非谓语动词、名词从句、定语从句、状语从句、被动语态以及倒装句进行考查，并且其语法范畴更受上下文语境的制约。 运用篇章知识 完型填空要求将短文复原为意义上、结构上完整的一个语篇，也就是使之成为衔接合理、符合逻辑、语义连贯的一个语言单位。连接语篇使之具备连贯性、一直性的纽带包括语法、词汇、逻辑三类。 1．语法类：利用省略、替代、照应等技巧。省略、替代是为避免重复，完型填空主要是考查后者。照应又叫“所指”，分为人称所指、指示所指和比较所指。 2．词汇类：利用篇章中的词汇同现、复现。 （1）“同现”指意义上相互联系的词汇出现在同一语篇中。 （2）“复现”包括原词重复、同（近）义词复现、反义词复现、概括词复现等
华南理工大学全英语教学课程建设方案 “全英语教学”是指以英语作为教学语言的非语言类课程的教学活动。为进一步加强我校全英语教学课程建设，加快人才培养国际化进程，特制订本建设方案。 一、指导思想 认真贯彻落实《国家中长期教育改革和发展规划纲要》（20XX-2020年）和《广东省中长期教育改革和发展规划纲要》（20XX-2020）精神，以培养具有国际视野和国际交往能力的“三创型（创新、创造、创业）”人才为核心，通过师资队伍、教学内容、教学方法与手段、教学资源等要素建设，全面提升全英语教学课程的建设质量和水平。 二、建设目标 学校拟在20XX-20XX年期间，通过任课教师的培训与培养、先进全英教材的引进与建设、全英教学方法的改革与实践、优秀英文教学资源的开发与应用，分批建设100门具有国际先进教学理念与教学方法、符合中国国情的全英语教学课程；同时为全英语教学专业建设奠定坚实的基础。 三、建设要求 （一）课程教学 1.全英语教学课程要求使用英语进行全程授课（重要概念、关键词句等可用中文补充说明），包括课程设计、课堂讲授、实验、上机指导等。在全英语教学课程中，教师选用国外优秀的英文教材作为主教材，制作并使用英文课件，用英语讲授课程内容并与学生开展互动，布置并批阅英文作业，考试采用英文命题并要求学生用英文答题。 2.在全英语教学中，必须以确保教学效果和教学质量为前提，应将教学效果和教学质量放在第一位，英语主要作为工具和手段渗透于教学过程，不应降低学生对课程学习的质量。 3. 对实施“全英语教学”的课程，应有汉语教学平行课程供不适应“全英语教学”课程学习的学生选修，保证“全英语教学”的整体学习气氛和学习效果。 4.学校鼓励有条件的课程积极引进、吸收国外先进教学思想和理念，对课程教学内容、教学方法、教学手段等进行有益的探索和改革。 （二）任课教师 1．全英语教学课程任课教师需通过我校“全英语教学工作办公室”组织专家对其英语技能及教学水平进行资格认证，具有较强的英语应用能力和英语思维能力，能够比较流畅地用英语进行授课及交流。 2. 全英语教学课程任课教师应热心全英语教学，明确全英语教学的目的，具备扎实的专业知识，
第一章 Account payable 应付账款 Account receivable 应收账款 Accounting 会计 Accounting equation 会计等式 Asset 资产 Audit 审计 Balance sheet 平衡表（资产负债表） Capital 资本 Certified management accountant (CMA) 注册管理会计 Certified public accountant (CPA) 注册会计师 Corporation 公司 Entity 主体 Expense 费用 Financial accounting 财务会计 Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告 Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表） Liability 负债 Management accounting 管理会计 Net earnings 净收益 Net income 净收入 Net loss 净损失 Net profit 净利润 Note payable 应付票据 Note receivable 应收票据 Owner’s equity 所有者权益 Owner withdrawals 实收资本 Partnership 合伙制 Proprietorship 个体制 Revenue 收入 Shareholder 股东 Statement of cash flows 现金流量表 Statement of earnings 净盈余报表 Statement of financial position 财务状况报表 Statement of operations 运营表 Statement of owner’s equity 所有者权益报表 Stockholder 股东 Transaction 交易 第二章 Account 账簿、账户 Chart of accounts会计科目表 Credit把……记入贷方
上海高校示范性全英语教学课程建设 验收报告书 学校名称（盖章）华东理工大学 课程名称（中文）高分子物理 （英文）Physical Polymer Science 课程负责人徐世爱 所在院系材料科学与工程学院 立项时间2010年6月8 日 填表日期2013年4月20日 上海市教育委员会制
填写要求 一、请以word文档格式如实填写各项，空缺项要填“无”。 二、表格文本中首次出现外文名词，须写明全称和缩写，再次出现时可以 使用缩写。 三、涉密内容不填写，有可能涉密和不宜大范围公开的内容，请另行说明。 四、开设学期是指列入教学计划中的开课学期。 五、表中标有★的栏目须由本校教务处填写。 六、表格空间不足的，可以扩展或另附纸张；均用A4纸打印，于左侧装 订成册。
一、课程基本情况 课程名称 （中文）高分子物理 （英文）Physical Polymer Science 课程对象本科三年级课程性质专业基础课开设学期三年级下学期（春季）课程学时（学分）56 （3.5） 选用教材（名称、出版社、出版时间）L.H. Sperling: "Introduction to Physical Polymer Science", A John Wiley & Sons, Inc. Fourth Edition, 2006 选用该教材的国内 外典型学校 Lehigh University 立项时间2010-06 验收时间2013-04 课程建设周期内授课情况统计★ 学期年级 学生数 （留学生数须 单独注明） 学生评教 专家、领导、教学督 导组等评教情况 所在学院排名 （名次/总数） 得分 2011 三76 6/101 97.39 优秀 2012 三75 3/61 95.87 优秀 说明栏：请注明是否开设中文授课的平行课程？如有，请简述中文课程的学生数和学生评教情况。 开设中文授课平行课程《高分子物理》，共有三个平行班用中文授课，均由其它教师授课，
上海海关学院示范性全英语教学课程建设管理办法 （试行） 第一章总则 第一条为贯彻落实《教育部关于深化本科教育教学改革全面提高人才培养质量的意见》（教高〔2019〕6号）及《教育部关于一流本科课程建设的实施意见》（教高〔2019〕8号）文件精神，深化教学改革，全面提高教育教学质量，推进上海海关学院国际化办学进程，促进和形成一批教学理念先进、教学内容优化、教学方法合理、教学水平高的全英语教学课程，发挥优秀全英语课程的示范辐射作用，适应海关教育事业发展和教学改革的需要。依据《上海高校示范性全英语教学课程建设管理办法》，制订本办法。 第二章建设规划 第二条学校将分期分批、有侧重的实施校示范性全英语教学课程的建设。 第三条教务处根据学校学科专业建设发展规划和课程教学现状，与院系（部）进行协商；院系（部）根据实际情况，制定本部门相关专业示范性全英语教学课程建设计划。 第四条校示范性全英语教学课程建设计划经校学术委员会有关人员讨论或校内外专家组成的评审组评审、审议通过后，报主管校长批准后实施。
第五条校示范性全英语教学课程每一轮次的建设周期为三年，建设计划每三年制订或修订一次。 第三章建设目标与建设内容 第六条示范性全英语教学课程建设目标是：通过建设，促进和形成一批教学理念先进、教学内容优化、教学方法合理、教学水平高的全英语教学课程，发挥课程的示范辐射作用，提高本科教学质量。 第七条示范性全英语教学课程建设的内容包括： 示范性全英语教学课程的建设内容包括师资的培训与培养、聘请国外教师、专家来华讲学、优秀全英语教学课件的制作、全英语教学经验研讨等。同时，积极利用现代教育技术手段，共享相关教学资源，以发挥示范辐射作用。 （一）全英文教学课件建设。全英文教学课程应根据课程教学要求，编制全英文课程教学课件，课件的制作符合相关标准要求，与课程教学组织实施相一致。 （二）全英文在线课程建设。在建设周期内，要同步完成线上课程教学的建设，鼓励实现视频课程的上线和共享。线上课程建设的同时，需提供该课程的课程介绍、教学大纲、教学计划、教学队伍、授课教案与习题、实践（实验、实训、实习）指导、参考文献等材料。 （三）全英文试题库及试卷库建设。要根据课程性质、课程类型，并结合全英文授课的特点及授课对象的基本情况，在项目建设期间建立适合全英文授课的课程试题库或试卷