财经英语的认知
世界的发展需要中国，中国的发展离不开世界。我国一直致力于双边、多边区域经济合作，扩大对外交流，力求实现各国各地区共同发展。作为一名即将步入大学殿堂的高三学生，为全球一体化进程的进步与发展贡献自己的微薄力量，是我们的责任，更是我们的义务。英语是世界的语言、沟通的桥梁，财经是全球一体化的基础，我想利用大学时光学好财经英语的真本领，努力成为符合时代大潮需要的高素质人才。
所谓“财经英语”顾名思义则是“财+经+英语”。财，指财政、财富，涉及国民和国家的所有财富；经，指经济，如：国有经济、区域经济等能产生交易的一切，经济所涉及到的层面深厚、程度广阔，经济无所不在；英语，是则现今走出国门必备的一门语言。财经英语，正是将国家财政经济发展与发展所需技能统一的结合。培养具有扎实英语基础和丰富专业文化知识、经济知识，并将语言应用于工作生活的复合型专业人才。
通过学习，我知道财经英语开设基础英语、听力、口语、泛读、写作、笔译、口译等英语专业技能课程，为学生英语基础打下良好铺垫，让学生充分掌握英语基本的听、说、读、写技能；通过开设金融学、经济学、会计学、管理学、组织行为学等经济类学科，增强学生在财经商务领域的专业技能；通过财经英语听说、财经英语写作、财经英语口译等将与英语有机结合，使其融会贯通；另开设英美文学、美国社会与文化、西方古典文化鉴赏等课程，进一步开拓学生视野，培养文化差异的敏感性、宽容性和处理文化差异的灵活性。财经英语专业培养目标是具有外语能力的财经型实用性人才，毕业后能熟练运用英语在财经、外事、新闻出版、文化、科技等部门工作，是复合型应用英语专业
人才。
具体来说，财经英语专业的毕业生应夯实一个功底，掌握两种知识，培养三项能力。
一个功底，即应具有扎实的语音、词法、语句、章法等英语语言功底，熟练掌握听、说、读、写、译等五项基本技能。扎实的语言基本功是复合型财经英语毕业生的首要素质，毕业时至少达到专业英语4级水平。
两种知识，第一应具有丰富的财经知识，英语相对于财经知识而言是锦上添花的事，需要掌握经济学、金融学、管理学、会计学、国际经济与贸易等财经英语必备知识，这是学习财经英语专业的根本。第二应至少再具备能够实际应用的一门第二外语语言基础知识。如果财经知识是一体，英语和第二外语就是两翼，这也是就业的最大优势。
三项能力，即具有较强的跨文化交际能力、较强的自学能力和调研、科研创新能力。
语言本身就是一门单一的学科，在结合专业性比较强的财经科目，在学习上就要付出比其他人更多的努力。学好英语是第一要务，英语是全部课程的基础，对待英语要有端正的心态，有恒心和毅力坚持上好每一节专业课。从单词入手，反复记，不断练，逐步强化，特别是财经专业词汇。依托大量词汇，更深入了解英语语法，熟记更多英语在财经信息里的特殊用法和含义。充分利用英语学习技巧，将构词法运用到单词记忆和长词组记忆中。日常也重点注意英文阅读和写作，看英文原文，努力切合原意进行分析。另外经济类学科一定要扎实掌握。财经英语必然离不开财经专业知识。没有财经作为依托，就像人没有了灵魂一样。财经不仅是财经英语的核心，更是财经英语的精髓体现。正是因为深入的学习了管理学、金融学、经济学等学科，才能够更加透彻分析政府、
企业的管理、运营、沟通交流等众多问题。不仅局限于英语专业性质的工作，也更能顺应经济发展，切实参与到政府、公司建设管理中。同时，活跃在新闻媒体行业、经济类报纸期刊方向也会有较宽广的就业前景。此外，也要利用课余时间，多看经济新闻，英文财经报道等。一定学习外国文化，吸收多元文化的融合，在日常生活中勤思考，分析文化与经济发展的关系。闲暇时多翻阅中外财经方面书籍，最好是英文原版，原滋原味。尽量多了解财经英语相关专业知识，并提前做好职业规划。未来毕业将要从事的方向和领域，着重了解相关信息，争取有目标的培养自己各方面能力，做到知彼知己。
大学是生命中的一个重要转折点，它是校园与社会的过渡，是专业技能培养的摇篮，是人生旅程的一条新航向。从我认定要选择这个大学专业方向起，我一直在努力，我会不断激励自己，努力提高自己的各种能力，争取早日成为财经英语所培养的复合型高素质人才。
财经英语词汇大全A A share Ａ股；甲类股份 abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 在线项目支出；经常预算支出above-the-line receipt 在线项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并 absorption rate 吸收率；摊配率；分摊率 ACB Finance Limited 亚洲商业财务有限公司 acceptable form of reciprocity 合理的互惠条件 acceptable rate 适当利率；适当汇率 acceptance agreement 承兑协议 acceptance for honour参加承兑 acceptor 承兑人；接受人；受票人 acceptor for honour参加承兑人 accident insurance 意外保险 Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划 accident year basis 意外年度基准 accommodation 通融；贷款 accommodation bill 通融票据；空头票据 accommodation party 汇票代发人 account balance 账户余额；账户结余 account book 帐簿 account collected in advance 预收款项 account current book 往来帐簿 account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目 account payable 应付帐款
精心整理 Whatsportsandotheractivitiesdoyouparticipatein?Whatkindsoffoodsdoyoueat?Whatkindofpe opledoyouspendtimewith?Youranswerstotheseandsimilarquestionsreflectyourtotalhealth.He alth is acombinationofphysical,mental/emotional,andsocialwell-being.Thesepartsofyourhea lthworktogethertobuildgoodoverallhealth. 你参加过什么体育活动和其他活动吗？你吃什么食物？你和什么样的人在一起？你对这些问题或者类似的问题的回答反映出了你整体的健康状况。健康是身体、心里和社会安宁感的集合。这些健康的部分结合起来搭建了一个完整的健康体系。 通常，觉更好， t 身体须要远离有害的物质像烟草、酒精和其他毒品。他们用体育运动的时间去平衡他们看电视或玩电脑游戏的时间。体育运动包括做特殊的运动，远足，健身操，游泳，跳舞和做一份工作。通过远离有害物质和坚持体育运动，你可以保持身体健康。另外一种说法就是，要想身体健康就要多运动。 Doyoufeelgoodaboutwhoyouare?Doyouknowhowtohandlestressfulsituations?Doyouhaveapositiv eattitudeaboutlife?Youranswerstothesequestionswilltellyousomethingaboutyourmental/emo tionalhealth.Mental/emotionalhealthismeasuredbythewayyouthinkandexpressyourfeelings.Y oucandevelopgoodmental/emotionalhealthbylearningtothinkpositivelyandtoexpressyourfeel ingsinhealthyways.Positivethinkingisagoodstrategytousewhenyouarefeelingsadordown.Tryf ocusingyourattentiononallofthegoodthingsinyourlife,suchasyourfriends,family,andactivi tiesyouenjoy.Thenthecauseofyoursadnessmightnotseemsobad.Likewise,recognizingandbuildi
《财会专业英语》期终试卷 I.Put the following into corresponding groups. (15 points) 1.Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5.Short-term loans 6.Intangible assets 7.Cost of production 8.Current year profit 9. Capital reserve 10.Long-term loans 11.Other payables 12. Con-operating expenses 13.Financial expenses 14.Cost of sale 15. Accrued payroll II.Please find the best answers to the following questions. (25 Points) 1. Aftin Co. performs services on account when Aftin collects the account receivable A.assets increase B.assets do not change C.owner’s equity d ecreases D.liabilities decrease 2. A balance sheet report . A. the assets, liabilities, and owner’s equity on a particular date B. the change in the owner’s capital during the period C. the cash receipt and cash payment during the period D. the difference between revenues and expenses during the period 3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below: 20 x 1 20 x 2 Assets $ 75,000 $ 90,000 Liabilities 36,000 45,000 how much the owner’sequity at the end of 20 x 2 ? A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000
财经英语词汇翻译(U 财经英语词汇翻译(U-Z)财经英语词汇翻译(U-Z)uco bank 合众银行 ultimate controlling company 最终控股公司 ultimate controlling interest 最终控制权益 ultimate holding company 最终控股公司 umbrella fund 伞子基金 unabsorbed allowance 剩余免税额 unabsorbed loss 未吸纳亏损 unallocable expenditure 不能分配的开支 unallocated stores suspense account 未编配物料暂记帐 unallowed expenditure 未获免税的开支 unappropriated profit 未分配利润 unavoidable commitment 不可避免的承担 uncalled capital 未催缴资本；未催缴股本 uncalled share capital 未催缴股本 uncapitalized interest 未化作本金的利息 uncashed dividend 未兑现股息 uncertificated system 无股票证明书制度 unclaimed deposit 尚未支付存款；未领存款
unclaimed fund 无人申索的款项uncommitted balance 未定用途的结余款项unconfirmed letter of credit 非保兑信用证uncovered deficit 不能抵销的赤字 uncovered option 无备兑期权 uncovered position 未平仓 uncrossed cheque 未经划线的支票 under margin 保证金不足 under-assessment 评税偏低 underestimate 低估 under-expenditure 支出节余；未达预期开支underlying assets 相关资产 underlying share 期权基础股份 underlying trend of inflation 通货膨胀基本趋势underspending 未用尽款项understatement 少报 understatement of income 少报入息；少报收入understatement of profit 少报利润undertaking 承诺；企业 undervalued currency 定值偏低的货币；低估通货underwrite 包销；承保 underwriter 承保人；包销商
励志英语文章及翻译 如果我们能够时常找一些带翻译的经典励志的英语文章来看看，也是挺好的，那么励志英语文章及翻译都有哪些呢?一起来看看吧。 To see the golden sun and the azure sky, the outstretched ocean, to walk upon the green earth, and to be lord of a thousand creatures, to look down giddy precipices or over distant flowery vales, to see the world spread out under one s finger in a map, to bring the stars near, to view the smallest insects in a microscope, to read history, and witness the revolutions of empires and the succession of generations, to hear of the glory of Simon and Tire, of Babylon and Susan, as of a faded pageant, and to say all these were, and are now nothing, to think that we exist in such a point of time ,and in such a corner of space, to be at once spectators and a part of the moving scene, to watch the return of the seasons, of spring and autumn, to hear--- The stock dove plain amid the forest deep, That drowsy rustles to the sighing gale. ---to traverse desert wilderness, to listen to the dungeon s gloom, or sit in crowded theatres and see life itself mocked, to feel heat and cold, pleasure and pain, right and wrong, truth and falsehood, to study the works of art and refine the sense of beauty to agony, to worship fame and to dream of immortality, to have read Shakespeare and Beloit to the same species as Sir Isaac Newton; to be and to do all this, and then in a moment to be nothing, to have it all snatched from one like a juggler s ball or a phantasmagoria [参考译文] 何为不朽--威廉赫兹里特 我们看到金色的太阳，蔚蓝的天空，广阔的海洋;我们漫步在绿油油的大地之上，做万物的主人;我们俯视令人目炫心悸的悬崖峭壁，远眺鲜花盛开的山谷;我们把地图摊开，任意指点全
safe custody business 保管业务 safe custody fee 保管费 safe deposit box rental received 保管箱租项收入safeguarding assets 保障资产 safety factor 安全系数 safety margin of profitability 盈利能力的安全界限 Sakura Bank, Limited 樱花银行 salaried employee 受薪雇员 salaried office 受薪职位 salaries tax 薪俸税 salaries tax assessment 薪俸税评税 salaries tax borne by the employer 由雇主代付的薪俸税salaries tax payable 应缴的薪俸税 salaries tax payer 缴交薪俸税人士 salaries tax return 薪俸税报税表 salaries tax threshold 薪俸税的免缴税入息额 salary 薪金；薪俸 salary adjustment 薪金调整 salary earner 受薪人士 salary rate index 薪金率指数 salary statement 薪俸结算书 sale and purchase agreement 买卖协议 sale by auction 拍卖 sale by private treaty 以私人协约形式售卖 sale by public auction 公开拍卖 sale by tender 招标出售 sale of assets 售卖资产 sale proceeds 售卖得益；销售收入 sales account 销货帐 sales commission 销售佣金 sales counter 销售柜台 sales price index 销售价格指数 sales tax 销售税 sampling frame 抽样范围 sampling theory 抽样理论 samurai bond 武士债券；外国日元债券 sanction 认许；制裁 Sanwa Bank, Limited 三和银行 Sanwa International Finance Limited 三和国际财务有限公司satisfaction 清偿 savings 储蓄；节省款项；节省开支额 savings account 储蓄账户 savings deposit 储蓄存款 savings rate 储蓄率；储蓄存款利率
现代金融业务第一、二章单词 第一章中国金融业概述 汉译英 1. 资源配置 resource allocation 2. 国民支付体系 national payment system 3. 宏观经济管理 macro-economic management 4. 股份制银行 share equity bank 5. 可兑换性 convertibility 6. 防范并化解金融风险 prevent and dissolve financial risk 7. 经常项目 current account 8. 反洗钱 anti-money laundering 9. 资产负债表 balance sheet 10.市场基础设施 market infrastructure 11.公司治理 corporate governance 12.特定风险 particular risk 13.国库券 treasury bond 14.监事会 supervisory board 15.董事会 board of directors 16.金融创新 financial innovation 17.证券交易所 stock exchange 18.中间业务 intermediary services 19.不良贷款 non-performing loan 20.审慎监管 prudential supervision 21.网上银行 on-line banking 22.信息披露 information disclosure 23.五级贷款分类制度 five-category loan classification system 24.资本充足率 capital adequacy ratio 25.产权结构 equity structure 26.清算程序 liquidation procedure
What sports and other activities do you participate in? What kinds of foods do you eat? What kind of people do you spend time with? Your answers to these and similar questions reflect your total health. Health is a combination of physical, mental/emotional, and social well-being. These parts of your health work together to build good overall health. 你参加过什么体育活动和其他活动吗你吃什么食物你和什么样的人在一起你对这些问题或 者类似的问题的回答反映出了你整体的健康状况。健康是身体、心里和社会安宁感的集合。这些健康的部分结合起来搭建了一个完整的健康体系。 Often, good health is pictured as a triangle with equal sides. As shown in Figure 1.1, one side of the triangle is your physical health. Another side is your mental/emotional health, and the third side is your social health. Like the sides of a triangle, the three “sides” of health meet. They are connected. If you ignore any one side, your total health suffers. By the same token, if you make improvements to one side, the others benefit. For example, when you participate in physical activities, you improve your physical health. This helps you feel good about yourself, benefiting your mental health. Activities can also improve your social health when you share them with family and friends. 通常，全身健康可以描述成一个等边三角形。在Figure1.1展示出来，三角形的一条代表身体健康。另外一边代表心理健康，第三条边代表社会性健康。每一条边代表一个健康部分。他们之间有着密切的联系。如果你忽视任何一边，你就不健康了。同样的，如果你改善其中一个部分，其他的部分也会随之受益。举个例子，你去参加体育活动时，这样做能够改善你的体质。这让你自己的身体感觉更好，你的心理健康受益。活动也能够增强你的社会健康，当你和你的家人朋友一起互动的时候。 Do you stay active? Do you get plenty of rest each night? Do you eat healthy snacks? Your answers to these questions will tell you something about your physical health. Physical health is the condition of your body. Physical health is measured by what you do as well as what you don’t do. Teens who want to be healthy avoid harmful substances such as tobacco, alcohol, and other drugs. They balance the amount of time they spend watching TV or playing computer games with physical activity. Physical activity includes things such as playing sports, hiking, aerobics, swimming, dancing, and taking a walk. By avoiding harmful substances and being physically active, you can stay physically healthy. In other words, being physically healthy means taking care of your body. 你一直保持积极的状态吗你每天有足够的时间休息吗你吃的食品是有益于身体健康的吗你回答这些问题将要反映你的身体健康的情况。身体健康是通过你自己的身体状况表现出来的。身体健康不仅能通过你做的事情来衡量，也能通过你没有做的事情来衡量。青少年要想有身体健康就必须要远离有害的物质像烟草、酒精和其他毒品。他们用体育运动的时间去平衡他们看电视或玩电脑游戏的时间。体育运动包括做特殊的运动，远足，健身操，游泳，跳舞和做一份工作。通过远离有害物质和坚持体育运动，你可以保持身体健康。另外一种说法就是，要想身体健康就要多运动。 Do you feel good about who you are? Do you know how to handle stressful situations? Do you have a positive attitude about life? Your answers to
UCO Bank 合众银行 ultimate controlling company 最终控股公司 ultimate controlling interest 最终控制权益 ultimate holding company 最终控股公司 umbrella fund 伞子基金 unabsorbed allowance 剩余免税额 unabsorbed loss 未吸纳亏损 unallocable expenditure 不能分配的开支 Unallocated Stores Suspense Account 未编配物料暂记帐unallowed expenditure 未获免税的开支unappropriated profit 未分配利润 unavoidable commitment 不可避免的承担 uncalled capital 未催缴资本；未催缴股本 uncalled share capital 未催缴股本 uncapitalized interest 未化作本金的利息 uncashed dividend 未兑现股息 uncertificated system 无股票证明书制度 unclaimed deposit 尚未支付存款；未领存款 unclaimed fund 无人申索的款项 uncommitted balance 未定用途的结余款项unconfirmed letter of credit 非保兑信用证 uncovered deficit 不能抵销的赤字 uncovered option 无备兑期权 uncovered position 未平仓 uncrossed cheque 未经划线的支票 under margin 保证金不足 under-assessment [taxation] 评税偏低 underestimate 低估 under-expenditure 支出节余；未达预期开支 underlying assets 相关资产 underlying share 期权基础股份 underlying trend of inflation 通货膨胀基本趋势underspending 未用尽款项 understatement 少报 understatement of income 少报入息；少报收入understatement of profit 少报利润 undertaking 承诺；企业 undervalued currency 定值偏低的货币；低估通货underwrite 包销；承保 underwriter 承保人；包销商 underwriting agreement 包销协议 underwriting commission 包销佣金 underwriting commitment 包销承担 underwriting contract 包销合约
1、Financial intermediaries could not exist without intermediation. 没有金融中介行为，金融中介机构就无法存在。 2、It is highly improbable that all depositors will withdraw funds at the same time. 所有的存款人在同一时间提取资金是极不可能的。 3、Financial intermediaries facilitate a more efficient flow of funds from lenders to borrowers. 金融机构促使资金从贷款人向借款人更为有效的流动。 4、This lo wering of interest rates would be highly beneficial to a country’s rate of economic growth and development. 这种利率的降低可能对一个国家的经济增长率和发展极为有利。 5、The money market consists of a collection of markets, each trading a distinctly different financial instrument. 货币市场包括了一系列的市场，每个市场交易的是一种完全不同的金融工具。 6、It is understandable that the traders will sell highest price and buy at the lowest. 可以理解的是，交易人要以最高价卖出而以最低价买入。 7、In the trading room phones never ring, Instead, incoming calls are signaled by the blinking lights. 在交易室里，电话铃声从来不响，打进的电话是由闪烁的灯光来显示的。 8、The two parties involved in the transaction instruct the Federal Reserve to transfer funds from the account of one customer’s bank to other party’s bank. 参与交易的双方指示联储银行从一位客户的银行账户上将资金划拨到另一方的银行账户上。 9、The draft is simply an instrument that requests payment. 汇票只不过是一种要求支付的命令。 10、As a document of title, a bill of lading can be used by the exporter as a means of obtaining payment. 作为一种物权凭证，海运提单可以由出口商用作获得支付的手段。 11、Sight drafts, as the name implies, require the bank to pay on demand. 即期汇票，顾名思义，是要求银行见票即付。 12、As a financial instrument, the letter of credit benefits both importers and exporters. 作为一种融资工具，信用证对进、出口都有利。
Unit 1 That was a time when life was difficult for everyone. My family could barely get by on my small income from driving a cab. One late night I responded to a call for a cab ride. To my surprise, when I arrived at the address, I found it was a frail old lady who was awaiting me. After she got into the cab, I engaged her in conversation. I learned that she was going to the hospice. Her doctor said she did not have very long. The old lady told me to drive through the downtown area. She pointed at some old buildings, telling me those were the places where she used to work or live. When the cab finally pulled up in front of the hospice, I didn’t accept her fare. In the rest of the day, I was lost in thought. Though I had to make a living. I lived not for the sole purpose of surviving. When circumstances looked gloomy, the small favor I had done could be a candle light. However faint the light was, it managed to warm up a soul and ennobled me as well. I did take pride in that small favor. Unit 2 After dinner, we all sat around the heath. Aunt Susan was still in the grief of losing Uncle Robert. In her soft voice she told us about their past years. Uncle Robert joined the army shortly after they were engaged. Given the critical situation at the time when lots of army men didn’t return alive, you can imagine how much horrified Aunt Susan was every day, and how much overjoyed she was to see Uncle Robert safe and sound from the European battlefield. Then they got married and brought up five children. For all those years, their affection for each other grew stronger in the course of overcoming difficulties and hardships in life. I was fascinated by Aunt Susan’s story, which was totally different from my ideal of love. They practiced, in their daily life, giving and sharing instead of pursuing passion and romance, or complaints. Amazingly, such love lasted through their whole life. Unit 3 As is commonly acknowledged that humans are social animals. Living together in a community, we naturally expect to have friends. As to what friendship is, we have read different definitions given by Aristotle, an ancient Greek philosopher, and Cicero, a Roman statesman. No one will deny that some people make friends simply for mutual utility. Once the ground for such friendship disappears, the friendship also breaks up. However, a lot more people long for “soul pals”----those who possess virtues and with whom we can go through trials and tribulations together. Such friendships keep us away from greed and violence and inspire us to have the courage of our convictions. Such is what we call “true friendship”. It is with such friends’ company that we find ourselves surpassing our old selves and becoming better people.
财经英语答案 【篇一：浙江财经学院英语翻译大赛试卷和答案】txt>考核方式：闭卷考试时间：120分钟第一题：汉译英 15% 1.市场需求 _____________________________________________________ 2.社会主义市场经济 ______________________________________________ 3.可持续发展战略 ________________________________________________ 4.深化改革 ______________________________________________________ 5.人寿保险公司 __________________________________________________ 6.综合国力 ______________________________________________________ 7.消费者物价指数 _________________________________________________ 8.社会主义和谐社会 _______________________________________________ 9.九年制义务教育 __________________________________________________ 10.中国人民政治协商会议 ___________________________________________ 第二题：英译汉 15% 1. intellectual property rights_________________________________________ 2. future exchange_____________________________________________ ____ 3. closing price_________________________________________________ ____ 4. loan and trust company____________________________________________ 5. extensive economy______________________________________________ __ 6. export quota _____________________________________________________ 7. certified public accountant_________________________________________ 8.
In the picture, an old man is sitting in the wheelchair輪椅, and a dog is serving him with milk and food. Ironically, it is the dog that takes the responsibility to attend the old man. We cannot help wonderinhg where the old man’s grown up children are. It is they not the dog who should take good care of their old father. The implied meaning of the picture is really provoking. It is quite true that in our society there are some grown-up children who treat their old parents badly. When their old parents are too old to take care of themselves, they often view them as a “burden” of their family life. They refuse either to support their aging parents financially or to look after them. No doubt, this immoral behavior of these grown-up children’s should be subj ect to social condemnation. To respect the old has long been a traditional virtue of the Chinese people. We should always bear in mind that we are much indebted to our parents in that they not only gave us life but have done much to bringing us up. It is against conscience to escape from the responsibility to take care of our parents. Rather, we should pay back for the love and care of our parents by making their later years happy and enjoyable. 在这幅画中，有一位老人坐在轮椅上, 一只狗正在给他送牛奶和食物。具有讽刺意义的是， 是狗在承担待候老人的责职。我们不禁要发问老人的成年子女在哪里？好好照顾年迈的父亲应该是他们而不是狗。 这幅画的寓意真是发人深省。确实，在我们的社会里有些成年子女不能善待老父母。当老父年迈不能照顾自己时，他们经常把父母看作家庭生活的负担，不愿在经济上赡养或生活上照料老人。毫无疑问，成年子女这种不道德的行为应受到社会的谴责。 尊敬老人一直是中华民族的传统美德。我们应该永远牢记：我们应该对父母感恩，因为父母不仅给了我们生命，而且为抚育我们长大为我们付出了太多太多。逃避照顾的责任父母是违背良心的。我们应该让他们晚年生活快乐，回报他们对我们的关爱。 礼到心不到 As is vividly depicts in the cartoon, old parents are sitting on the coach with disappointmen t and sadness, because no one comes back to celebrate with them. Although they received a lot of presents from their children, they feel very miserable and have no appetite, since what t