Lesson 8 Three Cups of Tea (Excerpts)
Translation
1.当他被人从河里救出来时，几乎半死不活了。
2.在我上一次访问这个村子时，那里还没有学校。现在一所小学已经屹立在山顶上。
3.他恢复了知觉，睁开眼睛，想努力搞清楚发生了什么事，为什么他躺在那里。
4.展览会上最吸引观众的是新奇的电子产品。
5.温室里的许多奇花异草引起大家争先拍照。
6.这位作家出生于一个大家庭，他的家谱可以追溯到十五代以前。
7.当地少数民族在杀牲口前，先要举行一番宗教仪式，请求上苍允许他们杀生。
8.村民们贫穷的事实并非说明他们就愚昧无知。
9.志愿者们的共同努力使得项目开展起来了。
10.登山者感到头晕，几乎站立不住，一是由于过度疲劳，也是因为太饥饿了。
参考译文
1.When he was saved from the river, he was more dead than alive.
2.On my previous visit, there was no school, but now one stands on the mountain.
3.As he came to himself, he opened his eyes, trying to figure out waht had happened and why he was lying there.
4.At the exhibition there were many novel electronic products that attracted the attention of visitors.
5.People were keen on taking pictures of the many exotic flowers and plants in the greenhouse.
6.This writer came from a large, prominent family whose genealogy streches back fifteen generations.
7.Before killing an animal, the indigenous ethnic people usually hold rituals to request permission from their God.
8.The fact that the villagers are poor doesn’t mean they are ignorant or stupid.
9.The volunteers made concerted efforts and got the project off the ground.
10.The climber felt so dizzy that he could hardly stand up, as much from over exhaustion as from starvation.
高考英语作文中常用的替换词 1.individuals, characters, folks 替换（ people, persons） 2.positive, favorable, rosy （美好的） ,promising（有希望的） ,perfect, pleasurable , excellent, outstanding, superior 替换 good 3.dreadful, unfavorable, poor, adverse, ill （有害的）替换 bad 如果 bad 做表语 ,可以有 be less impressive替换 eg.An army of college students indulge themselves in playing games, enjoying romance with girls/boys or killing time passively in their dorms. When it approaches to graduation , as a result, they find their academic records are less impressive. 4.（ an army of, an ocean of, a sea of, a multitude of, a host of, many, if not most）替 换 many. 注：用 many, if not most 一定要小心， many 后一定要有词。 most， if not all ，Eg. Many individuals ，if not most ，harbor the idea that同理?用. 替换 most. 5.a slice of, quiet a few, several替换 some 6.harbor the idea that, take the attitude that, hold the view that,it is widely shared that, it is universally acknowledged that）替 think （因为是书面语，所以要加 that） 7.affair, business, matter替换 thing 8.shared 替换 common 9.reap huge fruits 替换 get many benefits 10.for my part, from my own perspective 替换 in my opinion 11.Increasing（ly ）, growing 替换 more and more（注意没有 growingly 这种形式。所以当修饰名词时用 increasing/growing。修饰形容词，副词用 increasingly. Eg.sth has gained growing popularity. Sth is increasingly popular with the advancement of sth. 12.little if anything, 或 little or nothing 替换 hardly 13. ?? beneficial, rewarding替换 helpful 14.shopper,client, consumer, purchaser替换 customer 15.exceedingly, extremely, intensely替换 very 16.hardly necessary, hardly inevitable替换unnecessary,??avoidable
半导体行业专业词汇 . acceptance testing (WAT: wafer acceptance testing) 2. acceptor: 受主，如B，掺入Si中需要接受电子 3. ACCESS：一个EDA（Engineering Data Analysis）系统 4. Acid：酸 5. Active device：有源器件，如MOS FET（非线性，可以对信号放大） 6. Align mark(key)：对位标记 7. Alloy：合金 8. Aluminum：铝 9. Ammonia：氨水 10. Ammonium fluoride：NH4F 11. Ammonium hydroxide：NH4OH 12. Amorphous silicon：α-Si，非晶硅（不是多晶硅） 13. Analog：模拟的 14. Angstrom：A（1E-10m）埃 15. Anisotropic：各向异性（如POLY ETCH） 16. AQL(Acceptance Quality Level)：接受质量标准，在一定采样下，可以95%置信度通过质量标准（不同于可靠性，可靠性要求一定时间后的失效率） 17. ARC(Antireflective coating)：抗反射层（用于METAL等层的光刻） 18. Antimony(Sb)锑 19. Argon(Ar)氩 20. Arsenic(As)砷 21. Arsenic trioxide(As2O3)三氧化二砷 22. Arsine(AsH3) 23. Asher：去胶机 24. Aspect ration：形貌比（ETCH中的深度、宽度比） 25. Autodoping：自搀杂（外延时SUB的浓度高，导致有杂质蒸发到环境中后，又回掺到外延层） 26. Back end：后段（CONTACT以后、PCM测试前） 27. Baseline：标准流程 28. Benchmark：基准 29. Bipolar：双极 30. Boat：扩散用（石英）舟 31. CD：（Critical Dimension）临界（关键）尺寸。在工艺上通常指条宽，例如POLY CD 为多晶条宽。 32. Character window：特征窗口。用文字或数字描述的包含工艺所有特性的一个方形区域。 33. Chemical-mechanical polish（CMP）：化学机械抛光法。一种去掉圆片表面某种物质的方法。 34. Chemical vapor deposition（CVD）：化学汽相淀积。一种通过化学反应生成一层薄膜的工艺。 35. Chip：碎片或芯片。 36. CIM：computer-integrated manufacturing的缩写。用计算机控制和监控制造工艺的一种综合方式。 37. Circuit design ：电路设计。一种将各种元器件连接起来实现一定功能的技术。
Dear Professor/Sir/Madam/Mr.Wang/Mr.President/To Whom It May Concern/Notice 尊敬的教授/先生/女士/王先生/校长先生/致相关人士/告示 I am a senior from the Department of … 我是…系的一名大四学生 I am writing the letter in purpose of … 我写这封信的目的是… I am writing this email to recommend to you my favorite … 我写这封邮件是向你推荐我最喜欢的… , Congratulations I am so glad to hear that you have received … from … 很高兴得知你收到了…的…，祝贺你 I am writing to apologize for … 我写信为…道歉 Now something must be done to solve the problem 现在我必须做一点事情来解决这个问题 Please accept my sincere apology for any inconveniences it may cause 对于由此可能带来的不便之处，请接受我诚挚的道歉 I hope this will settle the matter to your satisfaction 我希望这个解决办法能使你满意 I have some suggestions for you to consider 我有一些建议希望您采纳 To crack this hard nut, I would like to propose several practical recommendations as follows 为了解决这个难题，我想提出如下几个实用的建议 I would greatly appreciate your taking my suggestions into consideration 如果您能考虑我的建议，我将非常感谢 I would like to discuss this matter in further detail 我愿意进一步讨论这个问题 I am looking forward to your favorable reply at your earliest convenience 期待您在方便之时尽快给予我圆满的答复 Your prompt attention to my inquiry would be highly appreciated 十分感谢您对我的询问给予及时的关注 My thanks for you to your generous help are beyond words 我对您慷慨帮助的感谢难以言表 I am severely disappointed to find that the service you have recently provided is far from satisfactory 我非常失望地发现您提供的服务远远不能令人满意 I would like to receive some information about … 我想了解有关…的一些信息 I am very pleased to inform you that … is organizing a … entitled “…”on …(日期) in …(地点) 我很高兴地通知您…将于…在…举办一个题为…的… We look forward to seeing you at this conference and to having you as an important part of this event 我们期待着您参与本次会议并成为会议重要的一员 activities Prefer ence will be given to those experienced in … or other similar 在…或其他类似活动中具有相关经验者优先考虑 I just cannot tell you how sorry I was to learn of your … 当我得知你…之后非常难过 I am extremely honored to accept your invitation to … 我非常荣幸地接受您的邀请去… The experience I had here are ones I will not forget for my entire life 这将是我一生中很难忘的经历 On behalf of … , I warmly welcome you to attend the … 我代表…热烈欢迎你们参加…
期期末测试题 Ⅰ、Translate The Following Terms Into Chinese 、 1、entity concept 主题概念 2、depreciation折旧 3、double entry system 4、inventories 5、stable monetary unit 6、opening balance 7、current asset 8、financial report 9、prepaid expense 10、internal control 11、cash flow statement 12、cash basis 13、tangible fixed asset 14、managerial accounting 15、current liability 16、internal control 17、sales return and allowance 18、financial position 19、balance sheet 20、direct write-off method Ⅱ、Translate The Following Sentences Into Chinese 、 1、Accounting is often described as an information system、It is the system that measures business activities, processes into reports and communicates these findings to decision makers、 2、The primary users of financial information are investors and creditors、Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers、 3、There are two sources of assets、One is liabilities and the other is owner’s equity、Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future、 资产有两个来源，一个就是负债，另一个就是所有者权益。负债就是由过去得交易或事件产生得实体得义务，其结算可能导致未来资产或服务得转让或使用。 4、Accounting elements are basic classification of accounting practices、They are essential units to present the financial position and operating result of an entity、In China, we have six groups of accounting elements、They are assets, liabilities, owner’s equity, revenue, expense and profit (income)、会计要素就是会计实践得基础分类。它们就是保护财务状况与实体经营
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
1. important =crucial (extremely important),significant(amount or effect large enough to be important) The way you and I approach today, and each day, is crucial. 我们对待今天以及每一天的方式都是至关重要的。 Whether at work or at home, the goal is to engage in activities that are both personally significant and enjoyable. 无论在工作中还是在家里，目标都是从事个人重大的并且令人愉快的活动。 https://www.doczj.com/doc/7114022545.html,mon=universal, ubiquitous(if something is ubiquitous, it seems to be everywhere) Music has been called the universal language. 人们称音乐为世界的语言. Happiness is ubiquitous, may fall short of demand. 幸福无处不在,可还是供不应求. 3.abundant=ample(enough and usually extra), plentiful(enough for people's needs and wants) He has received ample praise for the work he did. 他所做的工作，使他获得了广泛的赞美。 This place has plentiful material resources. 这地方的物质资源是丰富的。 4.stick=adhere, cling(hold on something tightly) We adhere to the principle that everyone should be treated fairly. 我们必须坚持人人都应该被平等对待这一原则。 The children cling to their father for more pocket money. 孩子们粘着爸爸，要他再给些零花钱。 5.neglect=ignore.(difference: neglect means someone has not paid enough attention to something; ignore means no attention.) Focus in the person who are talking with you,ignore something else. 把全身的注意力都集中在与你谈话的人身上，忽略其他。 6.near=adjacent(twothings next to each other), adjoin(the same as adjacent) His house is adjacent to mine. 他的寓所与我的相毗连。 It is certain that virtue adjoins pride on one side. 好的品德常会引人走向骄傲自满的一面，那是不假的。 7.pursue=woo(man woos woman, old-fashioned), seek(if you seek sth, you try to obtain it. FORMAL) He wooed and won her. 他向她求爱成功而结婚。 Older people may seek their own friends rather than become too emotionally dependent on their children. 老年人可以找自己的朋友而不会在情感上太依赖他们的子女。
集成电路英文代码及中文对照（一） 我的文摘2009-11-21 11:32:53 阅读111 评论0 字号：大中小订阅 性能说明 产品名称 型号规格 LM LM24J 四运放(军用级) LM148J 通用四运放 LM1875T 无线电控制/接收器 LM224J 四运放(工业级) LM258N 分离式双电源双运放 LM2901N 四电压比较器 LM2904N 四运放 LM301AN 通用运算放大器 LM308N 单比较器 LM311P 单比较器 LM317L 可调三端稳压器/100mA LM317T 可调三端稳压器/1.5A LM317K 可调三端稳压器/3A LM318 高速宽带运放 LM324K 通用四运放 LM331N V-F/F-V转换器 LM336-2.5V 基准电压电路 LM336 5V 基准电压电路 LM337T 基准电压电路1A LM338K 可调三端稳压器5A LM339N 四比较器 LM348N 四741运放 LM358N 低功耗双运放
LM361N 高速差动比较器 LM386N 声频功率放大器 LM3914N 十段点线显示驱动 LM393N 低功耗低失调双比较器 LM399H 精密基准源(6.9) LM723CN 可调正式负稳压器 LM733CN 视频放大器 LM741J 单运放 LM741CN 双运放 NE NE521 高速双差分比较器 NE5532 双运放 NE5534 双运放 NE555N 单运放 NE555J 时基电路军品极 NE556 双级型双时基电路 NE564 锁相环 NE565 锁相环 NE567 音调译码器 NE592 视频放大器 OP OP07 低噪声运放 OP27 超低噪声精密运放 OP37 超低噪声精密运放 光电耦合 4N25 晶体管输出 4N25MC 晶体管输出 4N26 晶体管输出 4N27 晶体管输出 4N28 晶体管输出 4N29 达林顿输出
考研英语高分作文经典背诵100篇 英语学习 感谢信通常带有浓厚的感情色彩，具有比较浓的人情味。感谢信通常分为正式感谢信和非正式感谢信，前者行文得体、语气礼貌谦恭、用词正式正规；后者语气则更加亲切热情。 写作“三步走”： 表达感谢之情并说明原因—>提及自己曾受到对方的帮助—>再次感谢并表达回报愿望。 Tips: 表达的感激之情要恰到好处，不要过于夸张。 建议在结尾尽量表达希望回报对方的愿望，显得更加真诚。 Directions: You have just come back from a student exchange program in the U.S. Write a letter to your host family in New York to express your gratitude for their hospitality, describe the help they gave you, offer to repay their help and invite them to visit you. You should write about 100 words on ANSWER SHEET 2. Do not sign your own name at the end of the letter. Use “Li Ming” instead. Do not write the address. 范文： Dear Mr. and Mrs. Smith, I am now back to China safe and sound. In this letter I would like to convey my heartfelt thanks to you and your lovely children for your kindness and hospitality to host me when I was in New York. Your generous help and tender care made me feel warly welcomed and transformed my first American trip into a beautiful memory. I do hope that your whole family pay a visit to China in future, so that I could have the opportunity to repay your friendship. I assure you that you would enjoy visiting here as I did at your home. I feel obliged to thank you once more. Love, Li Ming 译文： 亲爱的史密斯先生和夫人： 我现在安全健康地回到了中国。通过这封信，我想表达我对于您二位和你们可爱的孩子们衷心的感谢，感谢您对我纽约之行的热情招待。你们的慷慨和对我的关心使我此行更加愉快，而我的第一次美国之行也 因此变成了美好的回忆。 我非常希望你们能在将来访问中国，让我有机会回报你们的友谊，我保证你们会像我在纽约那样度过 一个愉快的时光。 再一次向你们表示感谢。 爱你们的， 李明 闪光词汇及词组： safe and sound: 安全健康 convey: v. 传达，转达
常用会计类英语词汇汇总基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
（冒号前面的是我们习惯想到的词，考试中尽量少用！一定要用后面的词去替换前面）We, everyone: any reasonable/sensitive soul/mind, talented minds, elite minds, versatile minds, personality, figures, celebrity, idiots, philosophic minds, genius More and more: increasingly, Big: enormous, tremendous, gigantic, titanic, astronomical, vast, boundless, Very: extremely, overwhelmingly, undeniably, remarkably, voluminously, excessively, exceedingly, tangibly, impressively, shockingly, Famous: renowned, celebrated, accomplished, distinguished, prominent, eminent, outstanding, preeminent, Good: spectacular, amazing, unbelievable, incredible, magnificent, adorable, fantastic, fascinating, admirable, respectable, cherishable, adorable, awesome, terrific, majestic, Bad: nightmarish, disgusting, despicable, monstrous, appalling, abhorring, repelling, repulsive, Important: significant, essential, basic, fundamental, indispensable, crucial, critical, decisive, determinant, dominant, predominant, infallible, Say, Believe，think: suppose, hold, claim, maintain, presume, assume, contend, argue, declare, I am convinced, conclude, Improve, better: further, promote, enhance, reinforce, strengthen, consolidate, cement, nurture, relieve, recover, Everyone knows: it’s a truth universally acknowledged t hat, It can never be denied, it is undeniable that，It goes without saying that，It is self evident that，It is highly advisably, imperative, remarkable that，It comforts one to know that… ◆常见替代词汇解释 1. accelerate: 后面接名词，表示“加速”，中性词，好事坏事都能用。 2. adequate: “足够的”，用来替代经常被使用的enough。 3. advance: 名词，“进步，发展”，用来替代文章开头经常使用的development，progress。 4. advisable / sensible / rational: “合理的”，都可以替代reasonable。 5. cannot afford to: “不应当做”，不是我们说的“负担不起”。 6. be alert to something: “对…保持警惕”，后面接消极概念。 7. alternative: “其他的选择或办法”，比如an alternative is that… 相当于in addition（除此之外）。 8. applicable / feasible / workable: 都表示“可行的”，用在政策、法令、手段等词前面做修饰语，既可增加字长，又可以提高词汇水平。 9. approach / channel: “方法，手段”，用来替代我们经常使用的一些简单词汇，如method 等。 10. approve of something: “批准，同意”，注意不要忘记介词of。 11. attach importance to something: 表示“重视，强调”，替代pay attention to。
2021考研英语写作高频词汇汇总 （2021最新版） 作者：______ 编写日期：2021年__月__日 写作高分词——名词 1.对抗,争论：encounter, confrontation, argument, controversy 2.方法：way, approach, strategy, method 3.观点：idea, belief, view, opinion, viewpoint,
perspective affect, influence, have/exert influence/effect/impact on 4.会议：conference, discussion, assembly, conclave, congress, convention, gathering session, assignation 5.建议：suggest, recommend, propose, have a proposal in 6.决定：decide, choose, make up one’s mind, make a determination to do 7.缺点：disadvantage, shortcoming, weakness, inconvenience, drawback, deficiency, flaw, handicap, downside, limitation 8.人：people, human being, the folk, the public, individual, citizen, all children and adults, all men and women in all walks 9.任务：assignment, job, work, task 10.事情：thing, matter, affair, business
弃我去者，昨日之日不可留 乱我心者，今日之日多烦忧 过急会计术语英汉对照 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表Bookkeepking 簿记 Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner's equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰 Account 帐户 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任 概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报 酬率 A (14)accounting reference date 会计 参照日 A (15)accounting reference period 会 计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测 试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管 理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量 成本法 A (26)annual report and accounts 年度 报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配 账户 A (29)articles of association 公司章程 细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产 价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股 本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本 计算 B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调 节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基 础 B (52)batch 批量 B (53)batch costing 分批成本计算