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Lesson 1 THE MIDDLE EASTERN BAZAAR 中东的集市

Lesson 1 THE MIDDLE EASTERN BAZAAR 中东的集市
Lesson 1 THE MIDDLE EASTERN BAZAAR 中东的集市

Lesson 1 THE MIDDLE EASTERN BAZAAR 中东的集市

Aims of teaching

1. To comprehend the whole text

2. To lean and master the vocabulary and expressions

3. To understand the structure of the text

4. To appreciate the style and rhetoric of the passage.

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Important and difficult points

1. What is description?

2. The comprehension and appreciation of the words describing sound, colour, light, heat, size and smell.

3. The appreciation of the words and expressions used for stress and exaggeration.

4. Some useful expressions such as to make a point of, it is a point of honour…, and etc. ________________________________________

Background information

This text is taken from Advanced Comprehension and Appreciation Pieces (1962), which was intended for students preparing for the Cambridge Certificate of Proficiency Examination, & for students in the top class of secondary schools or in the first year of a university course.

课文内容:

The Middle Eastern Bazaar

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The Middle Eastern bazaar takes you back hundreds --- even thousands --- of years. The one I am thinking of particularly is entered by a Gothic - arched gateway of aged brick and stone. You pass from the heat and glare of a big, open square into a cool, dark cavernwhich extends as far as the eye can see, losing itself in the shadowy distance. Little donkeys with harmoniously tinkling bells thread their way among the throngsof people entering and leaving the bazaar. The roadway is about twelve feet wide, but it is narrowed every few yards by little stalls where goods of every conceivable kind are sold. The din of the stall-holder; crying their wares, of donkey-boys and porters clearing a way for themselves by shouting vigorously, and of would-be purchasers arguing and bargaining is continuous and makes you dizzy.

Then as you penetrate deeper into the bazaar, the noise of the entrance fades away, and you come to the muted cloth-market. The earthen floor, beaten hard by countless feet, deadens the sound of footsteps, and the vaulted mud-brick walls and roof have hardly any sounds to echo. The shop-keepers speak in slow, measured tones, and the buyers, overwhelmed by the sepulchral atmosphere, follow suit .

One of the peculiarities of the Eastern bazaar is that shopkeepers dealing in the same kind of goods do not scatter themselves over the bazaar, in order to avoid competition, but collect in the same area, so that purchasers can know where to find them, and so that

they can form a closely knit guild against injustice or persecution . In the cloth-market, for instance, all the sellers of material for clothes, curtains, chair covers and so on line the roadway on both sides, each open-fronted shop having a trestle trestle table for display and shelves for storage. Bargaining is the order of the cay, and veiled women move at a leisurely pace from shop to shop, selecting, pricing and doing a little preliminary bargaining before they narrow down their choice and begin the really serious business of beating the price down.

It is a point of honour with the customer not to let the shopkeeper guess what it is she really likes and wants until the last moment. If he does guess correctly, he will price the item high, and yield little in the bargaining. The seller, on the other hand, makes a point of protesting that the price he is charging is depriving him of all profit, and that he is sacrificing this because of his personal regard for the customer. Bargaining can go on the whole day, or even several days, with the customer coming and going at intervals .

One of the most picturesque and impressive parts of the bazaar is the copper-smiths' market. As you approach it, a tinkling and banging and clashing begins to impinge on your ear. It grows louder and more distinct, until you round a corner and see a fairyland of dancing flashes, as the burnished copper catches the light of innumerable lamps and braziers . In each shop sit the apprentices – boys and youths, some of them incredibly young –hammering away at copper vessels of all shapes and sizes, while the shop-owner instructs, and sometimes takes a hand with a hammer himself. In the background, a tiny apprentice blows a bi-, charcoal fir e with a huge leather bellowsworked by a string attached to his big toe -- the red of the live coals glowing, bright and then dimming rhythmicallyto the strokes of the bellows.

Here you can find beautiful pots and bowls engrave with delicate and intricate traditional designs, or the simple, everyday kitchenware used in this country, pleasing in form, but undecorated and strictly functional. Elsewhere there is the carpet-market, with its profusion of rich colours, varied textures and regional designs -- some bold and simple, others unbelievably detailed and yet harmonious. Then there is the spice-market, with its pungentand exotic smells; and the food-market, where you can buy everything you need for the most sumptuous dinner, or sit in a tiny restaurant with porters and apprentices and eat your humble bread and cheese. The dye-market, the pottery-market and the carpenters' market lie elsewhere in the maze of vaulted streets which honeycomb this bazaar. Every here and there, a doorway gives a glimpse of a sunlit courtyard, perhaps before a mosque or a caravanserai , where camels lie disdainfully chewing their hay, while the great bales of merchandise they have carried hundreds of miles across the desert lie beside them.

Perhaps the most unforgettable thing in the bazaar, apart from its general atmosphere, is the place where they make linseed oil. It is a vast, sombre cavern of a room, some thirty feet high and sixty feet square, and so thick with the dust of centuries that the mudbrick walls and vaulted roof are only dimly visible. In this cavern are three massive stone wheels, each with a huge pole through its centre as an axle. The pole is attached at the one end to an upright post, around which it can revolve, and at the other to a blind-folded camel, which walks constantly in a circle, providing the motive power to turn the stone wheel. This revolves in a circular stone channel, into which an attendant feeds linseed. The stone wheel crushes it to a pulp, which is then pressed to extract the oil .The camels are the

largest and finest I have ever seen, and in superb condition –muscular, massive and stately.

The pressing of the linseed pulp to extract the oil is done by a vast ramshackle apparatus of beams and ropes and pulleys which towers to the vaulted ceiling and dwarfs the camels and their stone wheels. The machine is operated by one man, who shovels the linseed pulp into a stone vat, climbs up nimbly to a dizzy height to fasten ropes, and then throws his weight on to a great beam made out of a tree trunk to set the ropes and pulleys in motion. Ancient girders girders creak and groan , ropes tighten and then a trickle of oil oozes oozes down a stone runnel into a used petrol can. Quickly the trickle becomes a flood of glistening linseed oil as the beam sinks earthwards, taut and protesting, its creaks blending with the squeaking and rumbling of the grinding-wheels and the occasional grunts and sighs of the camels.

(from Advanced Comprehension and Appreciation pieces, 1962 )

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NOTES

1) This piece is taken from Advanced Comprehension and Appreciation Pieces, compiled for overseas students by L. A. Hill and D.J. May, published by Oxford University Press, Hong Kong, 1962.

2) Middle East: generally referring to the area from Afghanistan to Egypt, including the Arabian Peninsula, Cyprus, and Asiatic Turkey.

3) Gothic: a style of architecture originated in N. France in 11th century, characterized by pointed arches, ribbed vaulting, steep, high roofs, etc.

4) veiled women: Some Moslems use the veil---more appropriately, the purdah --- to seclude or hide their women from the eyes of strangers.

5) caravanserai (caravansary): in the Middle East, a kind of inn with a large central court, where bands of merchants or pilgrims, together with their camels or horses, stay for shelter and refreshment

课文详解:

Detailed Study of the Text

1. Middle East: Southeast Asia and Northeast Africa, including the Near East and Iran and Afghanistan.

Near Ease: the Arabian Peninsula ( Saudi Arabia, Yemen, Oman, United Arab Emirates, Qatar, Bahrein, and Kuwait), Turkey, Iraq, Syria, Jordan, Lebanon, Palestine, Egypt and Sudan.1. Middle East: Southeast Asia and Northeast Africa, including the Near East and Iran and Afghanistan.

Near Ease: the Arabian Peninsula ( Saudi Arabia, Yemen, Oman, United Arab Emirates, Qatar, Bahrein, and Kuwait), Turkey, Iraq, Syria, Jordan, Lebanon, Palestine, Egypt and Sudan. Far East: China, Japan, Korea, Mongolia and East Siberia

2. particular: special, single and different from others. When sth. is particular, we mean it is the single or an example of the whole under consideration. the term is clearly opposed to general and that it is a close synonym of "single".

Particular is also often used in the sense of special.

I have sth. very particular (special) to say to Mr. Clinton.

She always took particular (special) notice of me.

On this particular (single) day we had to be at school early.

I don't like this particular (single) hat, but the others are quite nice.

3. Gothic-arched: a type of architecture (see. ALD, church picture)

Goth: one of the German tribes

Arch: a curved top sometimes with a central point resting on 2 supports as above a door. aged: a. [d d]

My son is aged 10.

When he was aged 6, he went to school.

a middle aged couple

b. [d id] ancient

He is aged; her aged grandfather

medicare for the sick & aged

4. glare: shining intensely, harshly, uncomfortably, and too strong; in a way unpleasant to the eyes

5. cavern: a large deep cave (hollow place in the side of a cliff or hill, or underground), closed roofed place. Here in the text we can see that it is a long, narrow, dark street or workshops and stores with some sort of roof over them.

6. losing itself in the shadowy distance: in the farthest distance everything becomes obscure, unclear, or only dimly visible in the dark surroundings.

lose: come to be without

shadow: greater darkness where direct light, esp. sunlight, is blocked by sth.; a dark shape shadowy: hard to see or know about clearly, not distinct, dim

Here shadowy suggests the changing of having and not having light, the shifting of lightness and darkness. There may be some spots of brightness in the dark.

7. harmonious:

harmony: musical notes combined together in a pleasant sounding way

tinkle: to make light metallic sound

cf:

jingle: light tinkling sound

The rain tinkled on the metal roof.

She laughed heartily, a sound as cool as ice tinkling in the glass.

to tinkle coins together

8. throng: large crowd of people or things, a crowd of people busy doing sth. searching up and down, engaging in some kind of activity

cf: crowd: general term, large number of people together, but without order or organization. Crowd basically implies a close gathering and pressing together.

The boulevard was crammed with gay, laughing crowds.

Throng varies so little in meaning from crowd that the two words are often used interchangeably without loss. Throng sometimes carries the stronger implication of movement and of pushing and the weaker implication of density.

Throngs circulating through the streets.

The pre-Xmas sale attracted a throng of shoppers.

9. thread: make one's way carefully, implies zigzag, roundabouts

The river threads between the mountains.

10. roadway:

a. central part used by wheeled traffic, the middle part of a road where vehicles drive

b. a strip of land over which a road passes

11. narrow:

In the bright sunlight she had to narrow her eyes.

The river narrows at this point.

They narrowed the search for the missing boy down to five streets near the school.

She looked far into the shadowy distance, her eyes narrowed, a hand on the eyebrows to prevent the glare.

The aircraft carrier was too big to pass through the narrows (narrow passage between two large stretches of water).

12. stall: BrE. a table or small open-fronted shop in a public place, sth. not permanent, often can be put together and taken away, on which wares are set up for sale.

13. din: specific word of noise, loud, confused, continuous noise, low roar which can not be distinguished exactly until you get close, often suggests unpleasant. disordered mixture of confusing and disturbing sounds, stress prolonged, deafening, ear-splitting metallic sounds

The children were making so much din that I could not make myself heard.

They kicked up such a din at the party.

The din stopped when the curtain was raised.

the din of the cheerful crowd

14. wares (always-pl.) articles offered for sale, usu. not in a shop. The word gives the impression of traditional commodity, items, goods, more likely to be sold in free-markets.

to advertise / hawk / peddle one's wares

Goods: articles for sale, possessions that can be moved or carried by train, road; not house, land,

There is a variety of goods in the shops.

goods train / freight train, canned goods, half-finished goods, clearance goods, textile goods, high-quality goods

ware: (lit.) articles for sale, usu. not in a shop

The silversmith showed us his wares.

The baker travelled round the town selling his wares.

kitchenware, tableware, hardware, software

earthenware, tinware, ironware, silverware

commodity: an article of trade or commerce, esp. a farm or mineral product

Wheat is a valuable commodity.

Wine is one of the many commodities that France sells abroad.

a commodity fair

merchandise: (U.) things for sale, a general term for all the specific goods or wares. The store has the best merchandise in town.

We call these goods merchandise.

15. would-be: likely, possible, which one wishes to be but is not

a would-be musician / football player

16. purchase (fml. or tech.) to buy

You buy some eggs, but purchase a house.

17. bargain: to talk about the condition of a sale, agreement, or contract

18. dizzy: feeling as if everything were turning round , mentally confused

If you suffer from anaemia, you often feel dizzy.

Every night, when my head touches the pillows, I felt a wave of dizziness.

The two-day journey on the bus makes me dizzy.

19. penetrate: to enter, pass, cut, or force a way into or through. The word suggests force, a compelling power to make entrance and also resistance in the medium.

The bullet can penetrate a wall.

The scud missile can penetrate a concrete works of 1 metre thick.

Rainwater has penetrated through the roof of my house.

20. fade: to lose strength, colour, freshness, etc.

fade away: go slowly out of hearing, gradually disappearing

The farther you push / force your way into the bazaar, the lower and softer the noise becomes until finally it disappears. Then you arrive at the cloth market where the sound is hardly audible.

Colour cloth often fades when it is washed.

The light faded as the sun went down.

The sound of the footsteps faded away.

The noise of the airplane faded away.

21. mute:

adj.

a. silent, without speech

The boy has been mute since birth.

b. not pronounced:

The word "debt" contains a mute letter.

noun:

a. a person who cannot speak

The boy was born a deaf mute.( has healthy speech organs but never has heard speech sounds, can be trained to speak)

{cf: He is deaf and dumb (unable to speak).}

b. an object that makes a musical instrument give softer sound when placed against the strings or in the stream of air

verb: to reduce the sound of, to make a sound softer than usual

to mute a musical instrument

Here in the text the word "muted" is used to suggest the compelling circumstances, forcing you to lower your sound.

22. beaten: (of a path, track, etc.) that is given shape by the feet of those who pass along it, suggesting ancientness, timelessness. The path becomes flat due to the treading of countless people through thousands of years.

We followed a well-beaten path through the forest.

23. deaden: to cause to lose strength, force, feeling, and brightness

to deaden the pain

Two of these pills will deaden the ache.

24. measured: steady, careful, slow, suggesting lack of speed, paying attention to what to say

25. overwhelm: overcome, control completely and usu. suddenly

The enemy were overwhelmed by superior forces.

Sorrow overwhelmed the family.

She was overwhelmed with grief

They won an overwhelming victory / majority.

26. sepulchral: related to grave, gloomy, dismal

sepulchre / er : old and bibl. use, a burial place; a tomb, esp. one cut in rock or built of stone

27. follow suit: to do the same as one else has, to play / to deal the cards of the same suits (in poker, there two red suits, and two black suits. They are hearts, diamonds, spades, clubs, jokers, aces, kings, queens and jacks (knaves).

When the others went swimming, I followed suit.

He went to bed and I followed suit after a few minutes.

28. peculiarity: a distinguishing characteristic, special feature, suggesting difference from normal or usual, strangeness. One of his peculiarities is that his two eyes are not the same colour.

The large fantail is a peculiarity of the peacock.

The peculiarity of her behaviour puzzled everyone.

29. deal in: sell and buy, trade in

This merchant deals in silk goods.

Most foreign trading companies in West Africa deal in rubber, cocoa and vegetable oils.

30. scatter: to cause (a group) to separate widely, to spread widely in all directions as if by throwing

The frightened people scattered about in all directions.

One of the special features / characteristics of the M.E. bazaar is that shopkeepers in the same trade always gather together in the same place to do their business.

31. knit: to make things to wear by uniting threads into a kind of close netw**, to unite or join closely

32. guild / gild: an association for businessmen or skilled workers who joined together in former times to help one another and to make rules for training new members

33. persecution: cruel treatment

persecute: to treat cruelly, cause to suffer, esp. for religious or political beliefs The first immigrants came to American mainly because they wanted to avoid religious persecution / after being persecuted for their religious beliefs.

be persecuted by sb. for sth.

bloody / terrible /relentless persecution

suffer from / be subjected to political / religious persecution

34. line: form rows along

35. trestle: wooden beam fixed at each end to a pair of spreading legs, used, usu. in pairs, as a removable support of a table or other flat surface.

36. order of the day: the characteristic or dominant feather or activity, the prevailing state of things

If sth. is the order of the day, it is very common among a particular group of people Confusion became the order of the day in the Iraqi headquarters due to the electronic interference from the Allied forces. Learning from Lei Feng and Jiao Yulu has become the order of the day recently.

Jeans and mini-skirts are no longer the order of the day now.

During that period, the Gulf War became the order of the day.

37. veil: covering of fine net or other material to protect or hide a woman's face

38. leisure: time free from work, having plenty of free time, not in a hurry to do sth.

39. pace: rate or speed in walking, marching, running or developing

40. preliminary: coming before sth. introducing or preparing for sth. more important, preparatory

There were several preliminary meetings before the general assembly.

A physical examination is a preliminary to joining the army.

41. beat down: to reduce by argument or other influence, to persuade sb. to reduce a price

The man asked $5 for the dress, but I beat him down to $4.50.

42. a point of honour: sth. considered important for one's self-respect

It's a point of honour with me to keep my promise = I made it a point of honour to keep my promise.

In our country, it is a point of honour with a boy to pay the bill when he is dining with a girl / when he dines a girl; but on the other hand, a western girl would regard it a point of honour (with her) to pay the bill herself.

43. make a point of / make it a point to: do sth because one considers it important or necessary, to take particular care of, make extraordinary efforts in, regard or treat as necessary

I always make a point of checking that all the windows are shut before I go out.

I always made a point of being on time.

I always make a point of remembering my wife's birthday.

He made a point of thanking his hostess before he left the party.

The rush-hour commute to my job is often nerve-racking, so I make it a point to be a careful and considerate motorist.

Some American people make it a point of conscience to have no social distinctions between whites and blacks.

44. what it is: used to stress

What is it she really likes?

What is it you do?

What is it you really want?

45. protest: to express one's disagreement, feeling of unfairness

Here: insist firmly, a firming strongly

46. deprive of: take away from, prevent from using

to deprive sb. of political rights / of his power / civil rights

The misfortunes almost deprived him of his reason.

The accident deprived him of his sight / hearing.

47. sacrifice: to give up or lose, esp. for some good purpose or belief

The ancient Greeks sacrificed lambs or calves before engaging in a battle.

(infml) to sell sth. at less than its cost or value

I need the money and I have to sacrifice (on the price of) my car.

48. regard: regard, respect, esteem, admire and their corresponding nouns are comparable when they mean a feeling for sb. or sth.

Regard is the most colourless as well as the most formal. It usu. requires a modifier to reinforce its meaning

I hold her in high / low / the greatest regard.

to have a high / low regard for sb's opinion.

Steve was not highly regarded in his hometown.

It is proper to use respect from junior to senior or inferior to superior. It also implies a considered and carefulevaluation or estimation. Sometimes it suggests recognition of sth. as sacred.

He respected their views even though he could not agree with them.

to have respect for one's privacy, rights...

Esteem implies greater warmth of feeling accompanying a high valuation.

Einstein's theory of relativity won for his universal esteem.

Admiration and Admire, like esteem, imply a recognition of superiority, but they usually connote more enthusiastic appreciation, and sometimes suggest genuine affection. Sometimes the words stress the personal attractiveness of the object of admiration, and weaken the implication of esteem.

I have long felt the deepest esteem for you, and your present courageous attitude has added admiration to esteem.

regard:

to regard sb's wishes / advice / what... (but not sb.)

respect:

to respect sb.

to respect sb.'s courage / opinion /

esteem:

to esteem sb.

to esteem sb. for his honesty / courage

admire:

to admire sb.

to admire the flowers / sb.' poem

49. the customer coming and going at intervals.

A customer buys things from a shop; a client get services from a lawyer, a bank or a hairdresser; One who get medical services is a patient and a guest is served in a hotel. at intervals: happening regularly after equal periods of time

Trains leave at short intervals.

The trees were planted beside the road at 50-meters intervals.

50. picturesque: charming or interesting enough to be made into a picture, striking, vivid

51. -smith: a worker in metal, a maker

copper- / gold- / tin- / black- / gun-smith

52. clash: a noisy, usu. metallic sound of collision

swords clash

The dustbins clashed as the men emptied them.

bang: to hit violently, to make a loud noise

The door banged open / shut.

He banged the window shut.

53. impinge on (upon): to strike or dash esp. with a sharp collision

I heard the rain impinge upon the earth.

The strong light impinge on his eyes.

The noise of the aeroplane overhead impinged on our ears.

to have effect on

The need to see that justice is done impinges on every decision made in the courts.

54. distinct: clearly seen, heard, understood, etc. plane, noticeable, and distinguishable to the eye or ear or mind

Anything clearly noticed is distinct

There is a distinct smell of beer in this room.

A thing or quality that is clearly different from others of its kind is distinctive or distinct from

Beer has a very distinctive smell. It is quite distinct from the smell of wine.

55. round:

Please round your lips to say "oo".

Stones rounded by the action of water are called cobbles.

The ship rounded the cape / the tip of the peninsula.

56. burnish: to polish, esp. metal, usu. with sth. hard and smooth, polish by friction, make smooth and shiny

57. brazier: open metal framework like a basket, usu. on leg, for holding a charcoal or coal fire (see picture in ALD)

58. youth: often derog. a young person, esp. a young male

a group of youths

the friends of my youth

collective noun: the youth (young men and women) of the nation

59. incredible: This word comes from credit, which means belief, trust, and faith credit card

We place full credit in the government's ability.

We gave credit to his story.

credible: deserving or worthy of belief, trustworthy

Is the witness's story credible?

After this latest affair he hardly seems credible as a politician.

incredible: too strange to be believed, unbelievable

60. hammer away at:

away: continuously, constantly

So little Hans worked away in his garden.

He was laughing (grumbling) away all afternoon.

61. vessel:

a. usu. round container, such as a glass, pot, bottle, bucket or barrel, used for holding liquids

b. (fml) a ship or large boat

c. a tube that carries blood or other liquid through the body, or plant juice through a plant: blood vessel

62. bellows: an instrument for blowing air into a fire to make it burn quickly

63. the red of the live...

The light of the burning coal becomes alternately bright and dim (by turns, one follows the other) as the coal burns and dies down, burns again, along with the repeated movements of the bellows.

64. glow: send out brightness or warmth, heat or light without flame or smoke When you draws a deep mouthful, the cigarette tip glows.

65. rhythmically: happening at regular periods of time, alternately; by turns

66. stroke: single movement, which is repeated (esp. in a sport or game)

She can't swim but has made a few strokes with her arms.

67. engrave: to cut (words, pictures, etc.) on wood, stone, or metal

The terrible memory was engraved on his mind.

cf.: carve: to cut (usu. wood or stone) in order to make a special shape

68. delicate: finely made, needing careful handling, easily broken or hurt, delightful. The word stresses fineness, subtlety and fragility rather than smallness. It implies an appeal not only to the eye but also to any of the senses or spirit.

as delicate as silk / the delicate skin of a young girl

Do you see the delicate workmanship on the bronze doors?

delicate feelings

n. delicacy

69. intricate: containing many detailed parts and thus difficult to understand. Here: a specific word meaning the designs are of interwinding or interlacing parts. Just because of these, it is hard to follow.

70. functional: completely and exactly of practical use. Not ornamental not with many decoration

71. profuse: plenty, great or too great amount, abundance

to make promises in profusion

Seldom have seen food and drink served in such profusion.

72. rich: (of colour) deep, strong, beautiful

73. texture: the arrangement of the threads in a textile fabric / in any material made by weaving, the way n which the threads of a cloth have been woven

a carpet of loose / firm / uneven texture

74. bold: clearly formed, strongly formed

words printed in bold type / printed in bold letters

May I make so bold as to ask your name, sir?

He was bold enough to say that he was a strictly honest man.

75. pungent: (often neg.) having a strong, sharp, stinging, burning taste or smell that

may or may not seem unpleasant Onions, garlic and Chinese prickly ash give out pungent smell. (An onion a day keeps everybody away.)

76. exotic: (always positive, sth pleasing) not native to the place where found, alien, strikingly or excitingly different or unusual, out of ordinary, introduced from another country Kebab gives exotic smell.

77. sumptuous: costly, rich, suggesting lavish expenditure, showing great value, generosity, grand.

A sumptuous meal was served to the visiting guests.

The king wore sumptuous robes.

A sumptuous meal / flat / etc. is one on which a great deal of money has been spent.

78. humble: (of people) low in rank or position

(of things) poor, mean

Your humble servant (very fml letter ending)

humble pie: submission, obedience, apology made under pressure

A boy with a stepfather has to eat humble pie.

Tom told a lie about George, and when he was found out, he had to eat humble pie.

79. pottery: earthenware

80. maze: a confusing intricate network of passages,

as set of twisted passages which is very difficult to pass through

81. honeycomb: a container made of beeswax and consisting of 6-sided cells in which honey is stored

to fill with holes, tunnels, hollow passages like honeycomb

The streets that pierce the bazaar from all directio sections ns and lead towards all directions cut the bazaar into small like a honeycomb.

82. glimpse: a quick, incomplete look or view of sth. out of the corner of one's eye glance: It may denote sth. which is seen as a sudden flash, or the presence or movement of sth. which is recognized by a swift sudden flash.

throw / steal / take a glance at...

glimpse: It also may apply to sth. seen as a flash. But more commonly it implies a brief view of a thing, or even more often, so much of it as may be taken in at a glance

get a glimpse of glance: vi.

glance at ...

glance about / around / round / back

glance up / down the list of names

glance over one' shoulder

glimpse: vt.

glimpse the field / her among the crowd

83. mosque: Moslem temple or place of worship (where there are wells, fountain, space for assemble, a niche showing the direction of Mecca, the birthplace of Mohammed

84. caravanserai: an inn surrounding a court in eastern countries where caravans rest at night

caravan: a company of travellers on a journey through desert of hostile regions

85. disdainful: scornful, contemptuous, showing lack of respect, regard sb. or sth. as low and worthless Here, arrogant, in a superior manner, suggesting that the camels are

all stately, strong, heads holding high

cf:

Contempt (n.) suggests very strong sense of condemnation of the person as a low rank and undesirable

Scorn (vt. & n.) implies quick, indignant or profound contempt

Disdain (n. & vt.)suggests a visible manifestation of pride and arrogance

86. bale: large bundle of goods

cf:

A Bundle is a collection of articles bound or rolled together, fastened, tied, held across the middle

A Bunch is a collection of things usually of the same sort, fastened closely together in orderly fashion, fastened, held, or growing together at one point

a bunch of rice

A Bale is a large bundle of goods bound up for storage or transportation and esp. one composed of materials (as rags, hay, straw, cotton or wool) which are closely pressed together so as to form a mass, usu. rectangular, tightly bound with stout cord or wire

87. merchandise: (fml) things that you buy, sell or trade with

88. huge, vast

huge: rather general term indicating extreme largeness, usu. in size, shape, or capacity A whale or an elephant is a huge animal.

The huge rocket towered high above the buildings around it.

She spent a huge amount of money on that coat.

vast: denotes extreme largeness or broadness, esp. of extent or range

The Sahara is a vast desert.

The vast plans of the country spread for hundreds of miles.

The camel caravan crossed the vast expanse of the Sahara.

A billion dollars is a vast amount of money.

89. vast, sombre cavern of a room

sombre: dark-coloured, gloomy, dismal, solemn, very serious atmosphere

When sb. dies, there is a sombre mood.

She was dressed in sombre black for the funeral.

His sombre expression bespeaks the bad news.

cavern of a room: apposition

Who is to blame but her tyrant of a father.

He had to work in the hell of a fertilizer factory.

She lives in a palace of a house / a match-box of a house.

Before his stood a little shrimp of a fellow.

90. revolve: to (cause to) spin round (on a central point), to go around in a circle

a revolving door / stage

revolver: a pistol containing several shots in a barrel that turns round after each one is fire

cf: turn, revolve, rotate, spin, and circle

Turn is a general, rather colourless word implying movement in circle after circle, or in a single full circle or through an arc of a circle

a wheel turning on its axle

He turned to speak to his friend.

Revolve may suggest regular circular motion on an orbit around sth. outside to it.

The earth revolves around the sun.

Rotate is likely to suggest a circular motion on an interior axis (the imaginary axle) The earth rotates on its axis while it revolves in its orbit.

Spin implies rapid sustained, continuous, constant rotation on an inner axis or fast circling around an exterior point A wheel spinning on its axle

The dance spun on her toes.

To spin strands of cotton or wool, etc, is to twist them into thread.

Circle basically applies to a movement around in a more or less circular pattern, but it can also be used to convey a lack of straight directness in a winding course.

Our plane circled the airport for an hour before landing.

The fence circles the yard.

91. motive: causing movement. Motive power (a common collocation) provides energy that can be used to operate machinery

Electricity is just one form of motive power.

92. circular: round, not direct, being shaped like or nearly like a circle

93. channel: the bed of a stream of water, narrow passage, passage for liquid

94. constantly: unchanged, fixed, continuous, without break, the stress is laid on lack of change, firmness, and steadiness

cf:

Endless connotes weariness, tediousness and monotony.

95. attendant: a person who attends another to perform a service, esp. an employee;

a person who goes with and serves or looks after; a person who is employed to look after and help visitors to a public place

a museum / parking lot / library attendant; but a shop assistant

cf:

Waiter: a person who serves food at the tables in restaurant

96. crush: to press with great power so as to break, destroy, the natural shape into power, to break by pounding or grinding Several people were crushed to death as they tried to escape from the burning theatre.

The machine crushes wheat grain to make flour.

The sugar cane is taken to the factory where the juice is crushed out.

The army quickly crushed the uprising.

97. pulp: the soft almost liquid mass of plant or animal material, such as the soft inside part of many fruits or vegetable

98. extract: to pull or take out, often with difficulty

to extract one tooth / a bullet from a wound

The policemen extracted secret information from a criminal.

99. superb: perfect in form, quality, etc. wonderful, marked to the highest degree by excellence, brilliance or competence.

This word describes sth. that reaches the highest conceivable point.

100. muscular: having well-developed muscles, strong, implying great physical strength

101. stately: grand in style, noble, dignified; Here implies that the camels walk in a constant, unhurried way with their heads holding high, seemingly dignified.

102. ramshackle: of a building or vehicle, badly made or needing repair, shaky, unsteady, likely to go to pieces, as from age or neglect, carelessly or loosely constructed.

a ramshackle house a ramshackle bike, which produces a sound at every part except the bell.

103. apparatus: a set of machines, instruments, tools, etc. that work together for a particular purpose

104: beam: a large long heavy piece of wood, (usu. square)- esp. one of the main ones used to support a building.

cf:

pole (usu. round)

the main bar of a weighing scales

105. pulley: an apparatus consisting of a wheel over which a rope or chain can be moved, sued for lifting heavy things

106. tower: to be very tall, esp. in relation to the height of the surroundings. The mountain towers into the sky.

The monument to the People's Heroes towers aloft on Tian’anmen.

The Statue of Liberty towers above the harbour of New York.

He towers above his contemporaries.

107. dwarf: to cause to appear small by comparison

Snow-white & the 7 dwarfs

The building dwarfs all the other buildings in the town.

Most basketball players dwarfs other men.

The brilliance of his poetry dwarfed the accomplishments of his contemporaries.

108. shovel: used for moving or lifting loose material such as sand, snow, coal

cf:

spade: used for digging earth, with a blade, often pressed with one foot 109. nimble: quick-moving, moving or acting quickly and lightly; quick. light and neat in movement, agile, as nimble as a goat / a squirrel

a nimble climber

Madame Defarge knitted with nimble fingers

nimble: suggesting surpassing lightness and swiftness of movement or action, it often implies darting here and there

110. trickle: a slow, small flow of liquid

111. ooze: (of thick liquids) pass slowly through small openings

Blood was still oozing from the wound

Tiny drops of oil are pressed out to form a small flow down the runnel.

If you squeeze the tube of toothpaste, it oozes out of the tube.

112. runnel: a small, narrow channel, an open passage, a brook, or a passage dug beside the road to carry away water

113. glisten: (esp. of wet of polished surface, tear-filled eyes) shine brightly, sparkle

His eyes glistened with tears.

Her hair glistens with oil.

glistening dew-drops

cf:

flash: It implies a sudden outburst of light or a sudden display of sth. that brilliantly reflects light.

Lightening flashed in the sky.

The light on top of the police car was flashing.

A brilliant idea flashed through his mind.

a flash of hope / genius

glitter: connotes greater brilliancy or showiness than sparkle, sometimes with the implication of sth. sinister All is not gold that glitters.

114. taut: tightly drawn

115. girder: large horizontal beam, usu. made of iron or steel, which supports the smaller beams in a floor or room I-shaped girder

116. blend: the equivalent of mix, but usu. it implies a mixing of harmonious things, a union of intimate as to obscure the individuality of the component parts

文章结构:

Structural and stylistic analysis&Writing Technique

Section I: ( paras. 1, 2) General atmosphere

Topic Sentence: The Middle Eastern...takes you ...years.

ancientness, backwardness, primitiveness

harmonious, liveliness, self-sufficient, simple, not sophisticated, active, vigorous, healthy

Section II (One of the peculiarities) the cloth market

Section III (One of the most picturesque) the coppersmith market and etc.

Section IV (Perhaps the most unforgettable) the mill where linseed oil is made

TYPE of Writing: Description: A description is painting a picture in words of a person, place, object, or scene.

a description essay is generally developed through sensory details, or the impressions of one’s senses --- sight, hearing, taste, smell and touch. The writer generally chooses those that help to bring out the dominant characteristic or outstanding quality of the person or thing described.

________________________________________

1. From Macro to Micro

2. words appealing to senses: light & heat, sound & movement, and smell & colour.

3 nouns, adjectives and even adverbs used as verbs: thread, round, narrow, price, live, tower and dwarf.

4. words imitating sounds: onomatopoeia.

5. stressful and impressive sentence structures:

the one I am thinking of particularly…

one of the peculiarities …

one of the most picturesque and impressive parts …

the most unforgettable thing in the bazaar,…

修辞学习:

RHETORIC

tenor (subject): the concept, object, or person meant in a metaphor

vehicle (reference): a medium through which something is expressed, achieved, or displayed

Simile: A simile makes a comparison between two unlike things having at least one quality or characteristic in common. The two things compared must be dissimilar and the basis of resemblance is usually an abstract quality. The vehicle is almost always introduced by the word "like" or "as".

Self-criticism is as necessary to us as air or water.

The water lay grey and wrinkled like an elephant's skin.

My very thoughts were like the ghostly rustle of dead leaves.

The bus went as slowly as a snail.

Her eyes were jet black, and her hair was like a waterfall.

The comparison is purely imaginative, that is, the resemblance between the two unlike things in that one particular aspect exists only in our minds, and not in the nature of the things themselves.

As cold waters to a thirsty soul, so is good news from a far country.

Metaphor: A metaphor, like a simile, also makes a comparison between two unlike things, but the comparison is implied rather than stated. Some say it the substitution of one thing for another, or the identification of two things from different ranges of thought. Contrary to a simile in which the resemblance between two unlike things is clearly stated, in a metaphor nothing is mentioned. It is often loosely defined as "an implied comparison", "

a simile without 'like' or 'as'".

Metaphor is considered the most important and basic poetic figure and also the commonest the most beautiful.

Snow clothes the ground.

The town was stormed after a long siege.

Boys and girls, tumbling in the streets and playing, were moving jewels.

Metaphor:

dark cavern, fairyland, maze, honeycomb, etc

form a closely knit guild...

Simile:

a vast sombre cavern of a room

Onomatopoeia:

creak, squeak, rumble, grunt, sigh, groan, etc.

tinkling, banging, clashing

Personification:

The Middle Easter bazaar takes you...

dancing flashes

The beam sinks…taut and prot esting

Hyperbole:

takes you ...hundreds even thousands of years

every conceivable, innumerable lamps, incredibly young, with the dust of centuries

Onomatopoeia:

creak:

(to make) the sound of a badly-oiled door when it opens

When you move in a wooden bed, it creaks.

The hinge of the door needs oiling, it creaks every time it is opened.

squeak:

(to make) a short very high but not loud sound

the squeak of a mouse

rumble:

(to make) a deep continuous rolling sound

The thunder / the big guns rumbled in the distance.

I am hungry, my stomach is rumbling.

grunt:

(of certain animals, to make) short deep rough sounds in the throat, as if the nose were closed, such as the deep short sound characteristic of a hog, or a man making a similar sound expressing disagreement, boredom, irritation

sigh:

(to let out) a deep breath slowly and with a sound, usu. expressing tiredness, sadness, or satisfaction We all heaved a sigh of relief when the work was done.

groan:

(to make) a sound caused by the movement of wood or metal parts heavily loaded, (to make)

a deep sound forced out by pain, or expressing despair

The patient groaned as he was lifted on to the stretcher.

The ancient chair gave a groan when the fat woman sat down on it.

The roof creaked and groaned under the weight of the snow.

词汇(Vocabulary)

Bazaar (n.) : (in Oriental countries)a market or street of shops and stalls(东方国家的)市场,集市

---------------------------------------------------------------------------------- cavern (n.) : a cave,esp.a large cave洞穴,山洞(尤指大洞穴,大山洞)

---------------------------------------------------------------------------------- shadowy (adj.) : dim;indistinct模糊的;朦胧的

---------------------------------------------------------------------------------- FONT style="BACKGROUND-COLOR: cornflowerblue" color=white>harmonious (adj.) : having musical tones combined to give a pleasing effect;consonant(音调)和谐的,悦耳的/harmoniously adv.

---------------------------------------------------------------------------------- throng (n.) :a great number of people gathered together;crowd人群;群集

---------------------------------------------------------------------------------- conceivable (adj.) : that can be conceived,imagined 可想象的,想得到的

----------------------------------------------------------------------------------

din (n.) : a loud,continuous noise喧闹声,嘈杂声

---------------------------------------------------------------------------------- would-be ( adj.) : intended to be预期成为……的;将要成为……的

---------------------------------------------------------------------------------- muted (adj.) : (of a sound)made softer than is usual(声音)减弱的

---------------------------------------------------------------------------------- vaulted ( adj.) : having the form of a vault;arched穹窿形的;拱形的

---------------------------------------------------------------------------------- sepulchral(n.) : a cave,esp.a large cave洞穴,山洞(尤指大洞穴,大山洞)

---------------------------------------------------------------------------------- shadowy (adj.) : suggestive of the grave or burial;dismal;gloomy坟墓般的;阴森森的

---------------------------------------------------------------------------------- guild ( n.) : any association for mutual aid and the promotion of common interests互助会;协会

---------------------------------------------------------------------------------- trestle (n.) :a frame consising of a horizontal beam fastened to two pairs of spreading legs,used to support planks to form a table,platform,etc.支架;脚手台架;搁凳

---------------------------------------------------------------------------------- impinge (v.) : strike,hit,or dash;have an effect撞击,冲击,冲撞;对……具有影响

---------------------------------------------------------------------------------- fairyland (n.) : the imaginary land where the fairies live;a lovely enchanting place 仙境;奇境

----------------------------------------------------------------------------------

burnish ( v.) : make or become shiny by rubbing;polish擦亮;磨光;抛光

---------------------------------------------------------------------------------- brazier ( n.) : a metal pan,bowl,etc.,to hold burning coals or charcoal,as for warming a room or grilling food火盆;火钵

----------------------------------------------------------------------------------

dim ( v.) :make or grow unclear(使)变暗淡;(使)变模糊

---------------------------------------------------------------------------------- rhythmic /rhythmical ( adj.) :having rhythm有韵律的;有节奏的/rhythmically adv

---------------------------------------------------------------------------------- bellows ( n.) sing.&p1.)a device that produces a stream of air through a narrow tube

when its sides are pressed together(used for blowing fires,etc.)(单复同)风箱

---------------------------------------------------------------------------------- intricate ( adj.) :complex;hard to follow or understand because full of puzzling parts,details,or relationships;full of elaborate detail错综复杂的;精心制作的

---------------------------------------------------------------------------------- exotic ( adj.) :strange or different in a way that is striking or fascinating奇异的;异常迷人的

---------------------------------------------------------------------------------- sumptuous ( adj.) :involving great expense;costly lavish豪华的;奢侈的;昂贵的

---------------------------------------------------------------------------------- maze ( n.) :

----------------------------------------------------------------------------------

( n.) :a confusing,intricate network of winding pathways 迷津;迷宫;曲径

---------------------------------------------------------------------------------- honeycomb ( v.) :fill with holes like a honeycomb使成蜂窝状

---------------------------------------------------------------------------------- mosque ( n.) :a Moslem temple or place of worship清真寺;伊斯兰教堂

---------------------------------------------------------------------------------- caravanserai /caravansery ( n.) :in the Orient.a kind of inn with a large central court,where caravans stop for the night东方商队(或旅行队)的客店

---------------------------------------------------------------------------------- disdainful ( n.) :feeling or expressing disdain;scornful and aloof;proud轻视的,轻蔑的;傲慢的/disdainfully adv.

----------------------------------------------------------------------------------

bale ( n.) :a large bundle大包,大捆

---------------------------------------------------------------------------------- linseed ( n.) :the seed of flax亚麻籽

---------------------------------------------------------------------------------- somber ( adj.) :dark and gloomy or dull阴沉的;昏暗的

----------------------------------------------------------------------------------

pulp ( n.) :a soft,moist,formless mass that sticks together浆

---------------------------------------------------------------------------------- ramshackle ( adj.) :1ikely to fall to pieces;shaky要倒塌似的,摇摇欲坠的.

早期阅读应彩云文本内容

我们都期待她拥有良好的阅读习惯和阅读能力,可是早期阅读最为有效的是亲子阅读。 学前教育中的家庭教育比幼儿园教育来的更为重要。亲子阅读是最为有效的,最终我们想通过这些让幼儿养成自主阅读的习惯,提高幼儿自主阅读的能力。如果。。。可是亲子阅读的那方往往不是阅读专家,所以除了亲子阅读和自主阅读以外就还有阅读教学。那么什么是阅读教学呢,阅读教学就是激发阅读兴趣,提升阅读能力。当然兴趣是主要的,如果能力不提升,在浓厚的兴趣大概也是没什么指望了,兴趣和能力是相辅相成的。 所以我们在学校教幼儿养成良好的阅读习惯的的同时也要教给家长如何帮助幼儿养成良好的阅读习惯。那么什么是好的阅读习惯呢? 读懂文本内容孩子至少要理解这个故事讲的是什么吧? 理解主题思想,每一本书都有一个他所要表达的主题的思想和精神的传递的。 学习书面语言相同的目标,相同的内容呈现不同的教学效果却不同。----《灰姑娘》 那是因为形式不同。----我是歌手和中国好声音的例子。 形式很重要,阅读教学要从形式上吸引孩子投入到活动中从而让孩子爱上阅读。怎样的形式才能讨孩子喜欢又能达到我们的教学目标呢。那么我们所设计的形式就是要为目标服务的,是要有效 幼儿教师就是研究课堂,研究形式的,我们是怎么将一个美好的绘本呈现给我们的孩子的。一个绘本里的美好的主题思想,美好的语言我们都知道,可是我们怎么把这些美好的东西呈现给孩子呢,这就是形式的问题了。幼儿教师其实不用研究太多的理论,我们只要考虑怎样的形式呈现绘本。讨人喜欢的形式很重要。只要是他喜欢的,哪怕你稍微出错也是没有关系,就是语言有点问题也没有关系,只要孩子喜欢。-《哈林和李敏镐--情非得已》 形式为目标服务才有效,否则就形同虚设了 读懂文本内容首先是读懂图象符号图像符号有多重要,而我们中国人是不太注重图象符号的,而我们孩子的书是一图像为主的通过图像来储存想象力。我们想象一个事件是先出现图像还是字? 阅读不仅仅是识字,在我们城市里到处充实着汉字,我们不用担心孩子识字问题而是读图的能力。 图像很重要《找死的兔子》 反复的说,怎么了,你才接下来发生什么事?发生什么事?但是从头至尾都是一样的问题时,孩子会说你烦死了。一般让孩子对看图讲述不超过四副让孩子保持对事件的热情。绘本阅读不是看图讲述的过程。---《一根羽毛都不能动》比游泳,比飞翔 看图讲述 把看到的说出来,把事件讲清楚,,其实语言学习不一定是复述和跟念。面对一个事件把事情讲清楚,不重复,比游泳,比飞翔,这个时候还看图讲述吗?接下来就是看图听赏了,教师读幼儿听。一根羽毛,蜜蜂,乌鸦,风来了,看图听赏也是一种提高读图能力的方式,只是这个时候的读图孩子是被动的,因为要听着老师的语言追随画面,如果说你要让这个图像符号让幼儿获得。主动的获得并且得到巩固,那么就在一个小结的地方回想讨论,在一个情节点上回想讨论一下,刚才。。。怎么了?孩子这个时候泛出的图像就是主动的并且得到了一项巩固。看图听赏之后做游戏接下来是看图判断,比赛没完没了,比赛要不要结束。 生命比比赛更重要。最后两个好伙伴喝着狐狸的热汤,心满意足的喝着。 如果一个绘本故事从头到位都是绘本讲述孩子看得会吐 一个绘本故事关只有图象符号也是不够的 有一个这样的笑话,有一天老师问小朋友你们看到了什么,小朋友说两条鲨鱼在游泳, 救命有鲨鱼,哥我们就是鲨鱼好不好。 绘本阅读必不可少的是翻阅书本,翻书的经验就是一页一页的翻书,在绘本阅读中必不可少的就是亲近书本。 不用一堂课上全部给孩子,细水长流 理解主题思想 主题思想没有准与不准,只是有你的文化背景和文化底蕴的不同,只要是对孩子认识世界有利的,绘本阅读的主题不一定是教学目标。依据年龄特点,原有经验,学习方式《小薇向前冲》改目标是勇气,和遗传。 理解主题的形式 常见的形式是讨论。但是一味的讨论会让孩子厌倦 怎样的形式让幼儿理解主题更为深刻呢? 那就是体验 让孩子动一动,玩一玩 这样的玩一玩动一动是为主题的理解推波助澜,看似是情节的插科打诨却是为了主题服务的。理解主题的游戏中,融入多元领域的游戏。方格子的游戏<跳房子> ---《爱跳舞的小雅》可以让幼儿感受芭蕾舞的旋律。 学习书面语言

高级管理会计理论与实务(郭晓梅)答案

思考题见各章正文相关部分 第一章 习题 1、管理会计:2)3)6)8)9) 财务会计1)4)5)7) 2、价格、交货期、售后服务成本,差别在于是否有考虑产品寿命周期成本。顾客导向。价 值源于顾客需求,管理会计必须反映这部分成本,提供相关信息。 上述各举动分别从时间、质量等方面提高了顾客价值,从而改变了竞争地位。管理会计必须能分析企业的竞争地位,分析竞争对手信息,提供质量、时间、成本等方面的信息。讨论题: 1、竞争激烈、顾客需求多样等.针对收集的资料展开讨论. 信息主要是全球性资源成本、时间、质量等诸多方面的比较等. 第二章 习题 1、1)1月2月4月的差异比较进行调查. 2)采购部门对采购部门设置质量考核指标等。 3)生产部门: 改进工艺等等 2、1)变动成本法下:5.5元/单位完全成本法7.5元/单位 2) 变动成本法:利润60万,完全成本法利润100万,差额40万。源于期末存货的固定制造费用:20*2=40万。 3)参见教材相关部分。 3、产量扩大,完全成本法下,单位成本下降,库存带走了部分固定性制造费用,使当期利润上升。但长期看,这部分固定性制造费用将随存货出售而转出,使利润下降。该方法无法长久,对公司造成存货积压及其他不利影响。公司业绩计量注重生产忽视销售,可以考虑改变成本计算法为变动成本计算,并增加其他考核指标。

4、 现有的分配方法: 制造费用分配率:总制造费用60万/总工时4000=150元/小时 A分配14*150=2100元加直接材料1200+直接人工14*12=3468 单位制造成本3468/580=5.98 B分配480*150=72000元加直接材料2800+直接人工480*12=单位制造成本80560/13500=5.96 新的分配方法: 变动制造费用:30万*40%=12万,其中6万与直接工时相关6万与质量检验次数相关 固定制造费用30*60%=18万

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思考题见各章正文相关部分第一章 习题 1、管理会计:2)3)6)8)9) 财务会计 1)4)5)7) 2、价格、交货期、售后服务成本,差别在于是否有考虑产品寿命周期成本。顾客导 向。价值源于顾客需求,管理会计必须反映这部分成本,提供相关信息。 上述各举动分别从时间、质量等方面提高了顾客价值,从而改变了竞争地位。管理会计必须能分析企业的竞争地位,分析竞争对手信息,提供质量、时间、成本等方面的信息。 讨论题: 1、竞争激烈、顾客需求多样等.针对收集的资料展开讨论. 信息主要是全球性资源成本、时间、质量等诸多方面的比较等. 第二章 习题 1、1)1月2月4月的差异比较进行调查. 2)采购部门对采购部门设置质量考核指标等。 3)生产部门: 改进工艺等等 2、1)变动成本法下:元/单位完全成本法元/单位 2) 变动成本法:利润60万,完全成本法利润100万,差额40万。源于期末存货的固定制造费用:20*2=40万。

3)参见教材相关部分。 3、产量扩大,完全成本法下,单位成本下降,库存带走了部分固定性制造费用,使当期利润上升。但长期看,这部分固定性制造费用将随存货出售而转出,使利润下降。该方法无法长久,对公司造成存货积压及其他不利影响。公司业绩计量注重生产忽视销售,可以考虑改变成本计算法为变动成本计算,并增加其他考核指标。 4、 现有的分配方法: 制造费用分配率:总制造费用60万/总工时4000=150元/小时 A分配 14*150=2100元加直接材料1200+直接人工14*12=3468 单位制造成本3468/580= B分配 480*150=72000元加直接材料2800+直接人工480*12=单位制造成本 80560/13500= 新的分配方法: 变动制造费用:30万*40%=12万,其中6万与直接工时相关 6万与质量检验次数相关 固定制造费用 30*60%=18万

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