专业英语复习资料

会计专业英语复习资料.doc会计专业英语复习资料⼀、短语中英互译1、会计分录2、投资活动3、后进先出法4、客观性原则5、注册会计师6、权责发⽣制7、累计折旧8、资产负债表9、经营决策10、银⾏存款11、到期⽇12、历史成本13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft⼆、从下列选项中选出最佳答案1、Generally，revenue is recorded by a business enterprise at a point when ：( )A、Management decides it is appropriate to do soB、The product is available for sale to consumersC、An exchange has taken place and the earning process is virtually completeD、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？( )A、To reduce the income tax liabilityB、To aid management in making business decisionsC、To match the costs of production with revenue as earnedD、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？( )A、Going concernB、MaterialityC、ConsistencyD、Stable monetary unit4、An accrued expense can best be described as an amount ( )A、Paid and currently matched with revenueB、Paid and not currently matched with revenueC、Not paid and not currently matched with revenueD、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary evidence is an example of the principle or concept of ( )A、Business entityB、ConsistencyC、Going concernD、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：( )A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for：( )A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’srecords.C、Both A and BD、Neither A nor B8、A petty cash fund is ：( )A、used to pay relatively small amounts。

心理学专业英语复习资料I. Translate the Following English Phrases into Chinese1. Research Methods 研究方法2。

Psychophysics 心理物理学3. Theories of Learning 学习理论4。

Social Cognition 社会认知5． Personality Test 人格测试6。

Extraneous Variable 无关变量7。

Longitudinal Study 纵向研究8。

Crystallized Intelligence 晶体智力9。

Motor control 运动控制10. Corpus Callosum 胼胝体11。

Group Thinking 群体思维12。

Social Loafing 社会懈怠13. Social Exchange 社会交换14. Social Approval 社会赞许15。

Diffusion of Responsibility 责任分散16。

Recency Effec 近因效应17． Trace Decay 痕迹消退18。

Retrograde Amnesia 倒摄遗忘19. Social Support 社会支持20. Self—efficacy 自我效能21。

Case Study 个案研究II. Translate the Following Chinese Word Groups into English1。

机能主义 functionalism2。

自我实现 self—actualization3．一般规律研究法 nomothetic method4。

分层抽样 stratified sampling5. 外在信度 external reliability6. 选择性注意 selective attention7。

知觉恒常性 perceptual constancy8. 自我概念 self concept9. 液体智力 fluid intelligence10. 安全型依恋 secure attachment11. 性别图示 gender schema12。

专八复习资料推荐专八，又叫英语专业八级考试，是英语专业本科毕业生的等级考试之一，通常被视为专业英语水平的代表。

对于考生来说，备战专八并不是一件轻松的事情，需要的不仅仅是坚定的决心和充足的时间，还需要足够的复习资料。

对于专八考试的备考资料，网上的资源丰富多彩，但我们要谨慎地选择优质的资料来进行备考。

以下是一些备受推崇的专八复习资料推荐：1.《考研英语历年真题精析》（王彦、刘洪波著）这是一本全面整理了专业英语历年真题的参考书，不仅有试题整理，还有详细的解析和词汇注解，对于备考专八来说非常实用，是备考过程中不可或缺的一本参考书。

2.《新编大学英语用法》（张道真主编）这是一本英语语言学的经典教材，既包括基础语法知识的讲解，又有丰富的语言实例和练习，可以辅助考生在专家考试中拥有英语语言学的深度理解。

3.《21天攻克雅思写作》（刘洪波著）雅思考试是全球公认的英语水平考试之一，而雅思写作是考生们比较头痛的一部分。

本参考书由专业考试解析师写作，提供简单易懂数以百计的写作实例和技巧，并对作文的常见题型进行深入讲解，可谓是一本能够帮助考生快速提升写作水平的教材。

4.《英语听力原版教材精选》（陆大龙著）英语听力考试是专八考试的重要部分，但是有效的英语听力训练却比较难找，这本书就为考生提供了宝贵的参考。

本书选取了多部优秀的英语听力原版教材，附有听力材料、听力理解和课后练习，可以帮助考生更好地掌握英语听力技巧。

5.《新东方专八写作指导》（刘毅著）刘毅老师有着丰富的英语教学经验，他的著作涉及多个考试科目。

这本参考书针对专八写作，系统地梳理了各类文章的写作方法和技巧，并附有大量的实例和模板，可以为考生的写作提供有力的支持。

除了以上推荐的参考书外，学习工具也是备考专八必不可少的。

前一段时间，网上出现了一款备受好评的英语学习App“AI易阅”。

该App基于智能语音识别和AI技术，能够为用户提供真实的英语口语训练和听力训练，以及各种题型的模拟考试。

心理学专业英语复习材料1. 心理学基础知识复
- 心理学的定义与研究范畴
- 心理学的主要流派和学派
- 心理学的发展历程和重要里程碑
- 心理学的研究方法和实验设计
2. 心理学研究领域复
- 认知心理学
- 发展心理学
- 社会心理学
- 临床心理学
- 教育心理学
- 工业与组织心理学
- 运动心理学
3. 心理学相关概念复
- 情绪与情感
- 感知与注意力
- 记忆与研究
- 人格与行为
- 心理健康与心理疾病
- 生理心理学与神经科学4. 心理学实践与应用复
- 心理评估与测量
- 心理治疗与咨询
- 教育与职业咨询
- 团队与领导力发展
- 心理学在医疗领域的应用5. 心理学专业英语复
- 心理学相关词汇与表达
- 心理学学术写作与阅读理解
- 心理学论文写作与格式要求
- 心理学研究报告与实验设计
以上是本文档的主要内容，希望对你的心理学专业英语复有所帮助。

祝你取得好成绩！
参考资料：。

英语翻译成汉语：1、In order to solve a computational problem, its solution must be specified in terms of a sequence of computational steps, each of which may be performed by a human or a digital computer．If you want to solve the computational problem with a computer, you should learn how to program．The task of developing programs for the soultion of computational problems is referred to as programming．Computer programming is the process of planning and creating a sequence of steps for a computer to follow．In general，this process will help us resolve a problem，which is either too tedious (冗长的) or difficult to work out otherwise．So programming is breaking a task down into small steps．译：为解决计算问题，其解决方案必须被指定在一个计算步骤的序列，每一个可能由一个人或一个数字计算机。

如果你想解决计算问题的计算机，你应该学会如何计划。

制定发展任务的计划称为编程。

计算机编程的过程中规划和创建一个序列的计算机执行步骤。

一般来说，这个过程将帮助我们解决一个问题，是太冗长的或难以解决的方式。

阅读理解一、Fill in the blanks with suitable words or expressions from the list given below, and change the form where necessary. （从下面方框中选择合适的词或表达，以其适当的形式填空。

）1．A programming language, designed to facilitate the communication between human and computers, is a _____ notation _____ for describing computation in readable form. There are 3 levels of programming languages, they are____ machine language__ , which can be run directly by computer; __assembly language___ and _high-level language___. There are different high-level programming languages. Fortunately, most of them have many kinds of construct in common and vary only in the way that these must be __written ___ . Therefore, first thing to be decided about a task is to choose which programming language is best suited for the job.2．The central processing unit (CPU) is the heart of the computer systems. It is the most complex computer system component, responsible for directing most of the computer system activities based on the instructions provided. The CPU comprisesthe control unit and the arithmetic / logic unit (ALU) . The control unit is responsible for directing and coordinating most of the computer systems activities. The ALU performs all the arithmetic and logical (comparison) functions — that is, it adds, subtracts, multiplies, divides, and does comparisons.3．Microsoft Word XP is the current Window version of Word, and documents created in Word XP can be easily _ incorporated into Excel, Power Point and Access files. In the interface of Word, the _ title bar __ displays the name of the current application and name of the current document; the __ menu bar lists the names of the menus available; the ___ toolbar gives the user quick access to frequently used editing functions; the __ ruler enables the user to change left and right margin. 4．Software Engineering, which means the application of engineering to software, is a method to develop, operate and __ maintain _ software. That is, the development of software is on a systematic, __ disciplined ____, quantitive basis. Before starting the development of software, you have to systematically approach the problem. You have to understand the __ requirements (what the software is supposed to do), carry out the design, do the __coding ___, carry out a rigorous testing and if the software is as per the requirements, release the software to the customer. Subsequently, if the customer wants二．根据上文的内容判断下列句子的正误（1）．The central processing unit (CPU) is the heart of the computer systems. Among other things, its configuration determines whether a computer is fast or slow in relation to other computers. The CPU is the most complex computer system component, responsible for directing most of the computer system activities based on the instructions provided. As one computer generation has evolved to the next, the physical size of the CPU has often become smaller and smaller, while its speed and capacity have increased tremendously. Indeed, these changes have resulted in microcomputers that are small enough to fit on your desk or your lap.The CPU comprises the control unit and the arithmetic / logic unit (ALU).The control unit is responsible for directing and coordinating most of the computer systems activities. It determines the movement of electronic signals between main memory and the arithmetic/logic unit, as well as the control signals between the CPU and input/output devices.The ALU performs all the arithmetic and logical (comparison) functions — that is, it adds, subtracts, multiplies, divides, and does comparisons. These comparisons, which are basically ―less than‖, ―greater than‖, and ―equal to‖, can be combined into several common expressions, such as ―greater than or equal to‖. The objective of most instructions that use comparisons is to determine which instruction should be executed next.Tell whether the following statements are true(T) or false(F) according to the passage A.（根据上文的内容判断下列句子的正误）1.With the development of computer, the physical size of the CPU has often become bigger and bigger.( F)2.The movement of electronic signals between main memory and the ALU as well as the control signal between the CPU andinput /output devices are controlled by the control unit of the CPU.( T)3.The CPU comprises the control unit and memory. ( F )4.The control unit performs all the arithmetic and logical (comparison) functions。

考学位英语复习资料在大学期间，作为具备一定专业背景的学生，我们需要通过学位英语考试来证明自己的语言能力，从而获得更大的发展机会和进一步深造的资格。

因此，对于考试复习资料的准备，就显得尤为必要。

下面将介绍一些备考学位英语时可以使用的复习资料。

1. 《考研英语词汇》这是一本非常经典的词汇书，其中收录了高频考研单词以及其在语境中的使用方法。

相信大部分考学位英语的同学也会购买这本书进行复习。

该书的一个优点是较为详细地讲解了词汇的用法和搭配，帮助我们更好地掌握和记忆单词。

缺点则是内容较为单薄，只适合用于做单词量的巩固和扩充，对于其他语言能力提升的方面并不涉及。

2. 考试真题与模拟题了解真题和模拟题是备考过程中不可或缺的一件事情。

通过做真题和模拟题，我们可以熟悉考试形式和题型，同时还可以磨练自己的应试技巧和时间管理能力。

当然，最重要的是，通过模拟题可以检验自己的语言水平，找到自己的薄弱环节，有助于我们针对性地进行复习。

同时，现在网络上也有很多考试辅导机构提供各种形式的在线模拟测试，也可以尝试使用来提升自己的应试能力。

3. 学科类英语教材考试中，学科类英语占了很大比例，因此对于有一定专业基础的学生而言，选用与自己专业相关的英语教材进行复习是一个不错的选择。

以医学专业为例，可以选用《医学英语》、《临床医学英语》等教材进行研读和背诵，既有利于我们学习学科知识，又有助于提升语言水平。

当然，这也要求我们在平时学习中多注意积累专业英语词汇和短语。

4. 听力材料和口语练习英语听力和口语也占了学位英语考试的重要部分，因此为了提升这方面的语言能力，可以准备一些听力材料和口语练习资料。

听力材料可以选择一些英语听力网站或者广播节目，也可以选用一些相关的听力教材进行学习。

同时，通过语音矫正软件进行口语练习也是一个不错的选择，可以帮助我们加强语音和语调训练，提升口语表达能力。

综上所述，备考学位英语的过程中，需要尽可能地利用各种资源，积极备考。

八级是通过考试发展的英语等级认证。

英语专业八级考试(TEM-8，Test for English Majors，Grade 8)，全称为全国高等学校英语专业高年级阶段统测。

接下来为你专业英语八级复习资料, 希翼对你有匡助。

美国概况1. In area, the United States is the largest country in the world.A 2ndB 3rdC 4thD 5th2.The 50th state in America isA AlaskaB TexasC HawaiiD Rhode Island3. Mauna Loa, the world’s largest active volcano, is located inA HawaiiB AlaskaC TexasD Perth4. Richard Nixon resigned in 1974 because of .A the Great DepressionB the Black Power MovementC the Watergate ScandalD the Isolation policy5.All the following universities are located in New England EXCEPTA YaleB HarvardC MITD Berkeley6.The United States has less than 6% of the world’s population; yet it produces about of the total world output.A 20%B 25%C 30%D 35%7.What forms a natural boundary between Mexico and the United States?A The Rio Grande RiverB The southern Rocky MountainsC The Colorado RiverD The Gulf of California8. The US formally entered the Second World War inA 1937B 1939 C1941 D 19439. The Presidents during the American Civil War was .A Andrew JacksonB Abraham LincolnC Thomas JeffersonD George Washington10 The emblem of the Democratic Party is .A elephantB donkeyC bearD bull答案及解析:1.C 按领土面积计算：美国是继俄罗斯，加拿大，中国之后的第四名。

Post test 1 基本概念1. Things of value owned by an entity: assets Money: cashClaims of creditors: liabilitiesClaims of investors: equity2. 2 types of sources of funds：Stronger claim: liabilitiesLesser claim: equity3. A balance sheet reports the status of an entity ....ata point of time.4. Give the fundamental accounting equation: Assets = Liabilities + Equity5. The above equation is consistent with what concept?: Dual-aspect concept6. Money-measurement concept states that accounting reports only facts that can be expressed in monetary amounts.7. A balance sheet does not report all the facts abouta business. What concept limits the amount or type of information that can be reported? Money-measurement concept8. Brown Company has 10000 dollar cash. Its owner withdraws 100 dollars for his own use. The owner is (no better or worse off) than he was before. Brown company now has (less) cash. The fact that this event affects the owner differently than it affects the company is an illustration of the entity concept.9. The entity concept states that accounts are kept for entities as distinguished from the persons who own those entities.11. The going-concern concept is: Accounting assumes that an entity will continue to operate indefinitely.12. The asset-measurement concept is: if reliable information is available, accounting focuses on the fair value of assets. Nonmonetary assets are reported at their original cost.13. An item can be reported as an asset if it passes 3 of the following: item is valuable, item was acquired at a measurable cost, item is owned or controlled by the entity.14. Goodwill is a favorable name or reputation purchased by the entity.15. An asset is classified as current if it is cash or is expected to be converted into cash in the near future, usually within one year.16. A liability is classified as current if it becomes due in the near future, usually within one year.17. Marketable securities are current assets. Investments are noncurrent assets.19. An insurance policy paid in advance of the time period covered is an example of a prepaid expense.20. A building, an item of equipment, and an automobile may all be examples of plant and property.21.Parker Company operates a furniture store. On December 31,2005,it had 30 desks that it was holding for sale. These would be reported as inventory. The desk that is used by the president of Parker Company would be reported as plant and property.22.Fox Company sold $1,000 of goods on credit to Golden Company. This would be recorded as an account receivable of Fox Company and as an account payable of Golden Company.23. Indicate whether the following statements about the balance sheet of a corporation are true or false:a. Assets list all the valuable things owned bythe entity----Fb. The amount reported for the paid-in capitalitem is approximately the fair value of the stock-----Fc. The amount reported for total equity isapproximately the fair value of the corporation’sstock---Fd. Total equities (also called “net worth”) showapproximately what the entity is worth.----Fe. Retained earnings is the amount of cashretained in the entity.-----FPost test 2 资产负债表的变更：收入的核算1.On January 2, John Brown started the BrownCompany. In January, Brown Company did thefollowing things:a. It received $5,000 cash from John Brown asits capital.b. It borrowed $10,000 from a bank, giving anote therefor.c. It purchased $4,000 of inventory for cash.d. It sold $2,000 of its inventory for $6,000 to acustomer, who paid $3,500 cash and agreed to pay$2,500 within 30 days.e. It purchased an auto for $7,000. It paid$2,000 down and gave a note to the automobiledealer for the remaining $5,000f. Brown withdrew $1,000 cash for his personaluse.g. Brown was offered $10,000 for his equity inthe business, but he refused the offer.On a separate piece of paper, prepare a roughdraft of a balance sheet for Brown Company as of theclose to business January 31, and an incomestatement for January.Brown CompanyBalance Sheet as of Jan31AssetsCash……………………………………$11,500Accounts Receivable…………………2,500Inventory………………………………….2,000Automobile………………………………7,000Total………………………………………$23,000Liabilities and EquityNotes Payable………………………$15,000Paid-in Capital…………………………5,000Retained Earnings……………………3,000Total……………………………………$23,000Brown CompanyIncome Statement for January Revenue...........................$6,000Expense ...........................$2,000Income ............................$4,0002.Brown Company's income was $4,000, but itsRetained Earnings was only $3,000. Reread the firstframe and choose the item (a-g) that explains thedifference. f3.John Brown claims that the inventory as of January31 is worth $6,000, as shown by the fact thatinventory costing $2,000 was actually sold for $6,000.Would you change the balance sheet ?...(No). This isan illustration of the asset-measurement concept.Nonmonetary assets are reported at their cost ratherthan their worth or fair value.Post test 3 会计记录和系统1. On March 5, Kay Company purchased $6,000 ofinventory, paying cash. Prepare a journal entry forthis transaction below.Journal2001 Transactions Dr. Cr.March 5Inventory6,000Cash6,0002. On March 10, Kay Company made a $15,000 sale toa customer who paid $6,000 cash and agreed to payto the other $9,000 in 30 days. The merchandise soldhad cost $8,000. Prepare a journal entry for the sale,below.Journal2001 Transactions Dr. Cr.March 10Cash6,000Accounts Receivable9,000Revenues15,0003. On March 10, Kay Company made a sale for$15,000 for merchandise that had cost $8,000.Prepare a journal entry to record the cost of the salebelow.Journal2001 Transactions Dr. Cr.March 10 Expenses8,000Inventory8,0004. Recall from the previous frames that revenuesfrom the sale on March 10 were $15,000 and that themerchandise sold had cost $8,000. Prepare theclosing entries.Journal2005 Transactions Dr. Cr.March 31Revenues15,000Retained earnings15,000March 31Retained earnings8,000Expenses8,0005-10. Omit11.A critic said that the company had $25,000 cash atthe beginning of March and $25,000 at the end ofMarch, and since its cash balance was unchanged, itcouldn't be said to have any income in March. Thiscriticism is (incorrect).12.The reason the criticism is incorrect is becauseincome is an increase in retained earnings, notnecessarily in cash. For example, the sales revenue ofKay Company in March was $15,000 and its incomewas $7,000 even though $9,000 was received in cash.Post test 4 营业收入和货币资产1. The conservation concept states that increases inequity are recognized only when they are reasonablycertain, while decreases in equity are recognized assoon as they are reasonably possible.2. The materiality concept states: disregard trivialmatters but disclose all important matters.3. What is the length of the usual accounting period?One year. Financial statements prepared for shorterperiods are called interim statements.4. Cash accounting reports items that increase ordecrease cash. Accrual accounting reports items thatchange equity or retained earnings, even thoughthese changes may not affect cash.5. Increases in equity associated with the entity’soperations during a period are revenues, anddecreases are expenses. The difference betweenthem is labeled income.6. The realization concept states that revenues are recognized when goods or services are delivered.7. H Company manufactures a table in August and places it in its retail store in September. R Smith, a customer, agrees to buy the table in October, it is delivered to him in November, and he pays the bill in December. In what month is the revenue is recognized? (November)8. The receipt of cash is a debit to Cash. What is the offsetting credit and (type of account) for the following types of sales transactions?Account Crediteda. Cash received prior to delivery. Advances from customers (a liability)b. Cash received in same period as delivery. Revenuec. Cash received after the period of delivery. Accounts receivable (an asset)9.Similarly, revenue is a credit entry. What is the offsetting debit when revenue is recognized in each of these periods?Account Debiteda. Revenue recognized prior to receipt of cash. Accounts receivableb. Revenue recognized in same period as receipt of cash. Cashc. Revenue recognized in the period following receipt of cash. Advances from customers10.In February, H Company agrees to sell a table to a customer for $600, and the customer makes a down payment of $100 at that time. The cost of the table is $400. The table is delivered to the customer in March, and the customer pays the remaining $500 in April. Give the journal entries (if any) that would be made in February, March, and April for both the revenue and expense aspects of this transaction. February:Cash100Advances from customers100March:Accounts receivable500Advances from customers100Revenue600March:Expenses400Inventory400April:Cash500Accounts receivable50011.At the end of 2005, M Company had accounts receivable of $200,000, and it estimated that $2,000 of this amount was a bad debt. Its revenue in 2005, with no allowance for the bad debts, was $600,000. A. What account should be debited for the $2,000 bad debt? RevenueB. What account should be credited? Allowance for doubtful accountsC. What amount would be reported as net accounts receivable on the balance sheet? $198,000D. What amount would be reported as revenue on the 2005 income statement? $598,00012.In 2006, the $2,000 of bad debt was written off.A. What account should be debited for this written off? Allowance for doubtful accountsB. What account should be credited? AccountsreceivablePost test 5 费用的核算；损益表1. An expenditure occurs in the period in which goodsor services are acquired. An expense occurs in theperiod in which goods or services are consumed.2. A certain asset was acquired in May. There wastherefore an expenditure in May. At the end of May,the item was either on hand, or it was not. If it wason hand, it was an asset; If it was not on hand, it wasan expense in May.3. Productive assets are unexpired costs. Expensesare expired costs.4. The matching concept states that costs associatedwith the revenues of a period are expenses of thatperiod.5. Expenses of a period consist of:a. costs of the goods and services delivered duringthat period.b. other expenditures that benefit operations ofthe period.c. losses6. If Brown company pays rent prior to the periodthat the rent covers, the amount is initially reportedas credit to cash and a debit to Prepaid Rent, which isan asset account. If Brown Company pays the rentafter the period covered, the amount is initiallyrecorded as a debit to Rent Expense and a credit toAccrued Rent, which is a liability account.7. A brand new machine owned by Fay Company wasdestroyed by fire in 2005. It was uninsured. It hasbeen purchased for $10,000 with the expectationthat it would be useful for 5 years. The expenserecorded in 2005 should be $10,000.8. Gross margin is the difference between salesrevenue and cost of sales.9. gross margin percentage: (gross margin)/(salesrevenue)10. The difference between revenues and expenses inan accounting period (or the amount by which equity[i.e., retained earnings] increased from operatingactivities during the period) is called net income.11. A distribution of earnings to shareholders is calleddividends(股利).12. retained earnings at the end of the period=retained earnings at the beginning of the period + netincome–dividends.Post test 6 存货和销售成本1. A dealer sells a television set for $800 cash. It hadcost $600. Write journal entries for the four accountsaffected by this transaction.Dr. Cash800Cr. Revenue800Dr. Cost of Sales600Cr. Inventory6002. When using the perpetual inventory method (永续盘存), a record is kept for each item, showingreceipts, issues, and the amount on hand.3. Write an equation that shows how the cost of salesis determined by deduction:Cost of sales = beginning inventory+purchases –ending inventory4.Omit5.In periods of inflation, many companies use theLIFO method in calculating their taxable incomebecause LIFO gives a higher cost of sales and hence alower taxable income.6. A company discovers that the fair value of itsinventory is $1000 lower than its cost. What journalentry should it take?Dr. Cost of Sales1,000Cr. Inventory1,0007. In a manufacturing business, what three elementsenter into the cost of a manufactured item?Direct material, direct labor, and overhead.8. Period costs become an expense during the periodin which they were incurred.9. Product costs become an expense during theperiod in which the products were sold.10. One type of overhead rate involves use of thetotal direct labor costs and total production overheadcosts for a period. Write a ratio that shows how theoverhead rate is calculated.(Total production overhead costs)/(Total directlabor costs)11. A given finished item requires $50 of directmaterials and 5 hours of direct labor at $8 per hour.The overhead rate is $4 per direct labor hour. At whatamount would the finished item be shown ininventory? $110 = 50 + 40 + 2012. An inventory turnover of 5 is generally better thanan inventory turnover of 4 because it indicates thatless capital is tied up in inventory, and there is lessrisk that the inventory will become obsolete.Post test 7 非流动资产和折旧1. The amount at which a new plant asset is recordedin the accounts includes its purchase price plus allcosts incurred to make the asset ready for itsintended use (such as transportation andinstallation).2. A plant asset is acquired in 2005. It is expected tobe worn out at the end of 10 years and to becomeobsolete in five years. What is its service life? ---Fiveyears.3. Ordinarily, land is not depreciated because itsservice life is indefinitely long.4.A plant asset is acquired in 2005 at a cost of $20000.Its estimated service life is 10 years, and its estimatedresidual value is $2000 :a. The estimated depreciable cost of the asset is$18,000b. If the straight-line depreciation method is used,the depreciation rate for this asset is 10 percent.c. What amount will be recorded as depreciationexpense in each year of the asset’s life?---$1,800d. What amount will be debited and what accountwill be credited to record this depreciation expense?Dr. Depreciation expenseCr. Accumulated depreciatione. After five years have elapsed, how would thisasset be reported on the balance sheet?1) Plant------$20,0002) Less accumulated depreciation-------$9,0003) Book value-------$11,0005. A machine is purchase on January 2, 2005, for$20,000 and its has an expected life of five years andno estimated residual value.a. If the a machine is still in use six years later, what amount of depreciation expense will be reported in for the sixth year?----zerob. What amount, if any, will be reported on the balance sheet at the end of the sixth year?1) It will not be reported.-----X2) It will be reported as follows:Machine$20,000Accumulated depreciation$20,000Book value$06. A machine is purchase on January 2, 2005, for $50,000. It has an expected service life for 10 years and no residual value. Eleven years later it is sold for $3,000 cash.a. There will be a gain of $3,000b. What account will be debited and what account credited to record this amount?Dr. CashCr. Gain on disposition of assets.7. Given an example of each of the following types of assets, and give the name of the process used in writing off the cost of the second and third type. Asset type\Example\Write-off processPlant Asset\m achine, b uilding\Depreciation Wasting asset\c oal, o il ,m inerals\Depletion Intangible asset\g oodwill, t rademark \Amortization 8. Conoil Company purchased a producing oil property for $10,000,000 on January 2, 2005. It estimated that the property contained one million barrels of oil and that the property had a service life of 20 years. In 2005, 40,000 barrels of oil were recovered from the property. What amount should be charged as an expense in 2005?------$400,0009. Wasting assets and intangible assets are reported on the balance sheet in a different way than building, equipment, and similar plant assets. The difference is that wasting assets are reported at the net amount and plant assets are reported at cost, accumulated depreciation, and net amount.10. In calculating its taxable income, a company tries to report its income as low as it can. In calculating its financial accounting income, a company tries to report its income as fairly as it can.11. As compared with straight-line depreciation, accelerated depreciation writes off more depreciation in the early years of an asset’s life and less in the later years. Over the whole life of asset, accelerated depreciation writes off the same total cost as straight-line depreciation.12. Companies usually use accelerated depreciation in tax accounting because it reduces taxable income and hence income tax in the early years.13. Assume an income tax rate of 40%. If a company calculated its financial accounting income (before income taxes) in 2005 as $6 million and its taxable income as$4 million, what amount would it report as income tax expense on its 2005 income statement?----$2,400,00014. Fill in the missing name on the following table:Income tax expense $100,000Income tax paid -60,000Deferred income tax$ 40,000 The $40,000 would be reported on the balance sheet as a liability.。

The word civil derives from the Latin for citizen.“土木”这个词是从拉丁语“citizen”派生而来。

Civil engineering，the oldest of the engineering specialties，is the planning，design，construction, and management of the built environment．This environment includes all structures built according to scientific principles，from irrigation and drainage systems to rocket-launching facilities.土木工程，最老的工程专业，是建筑环境的规划、设计、施工和管理。

这个环境包括从灌溉和排水系统到火箭发射设施的所有根据科学原理建造的结构物。

Civil engineers build roads，bridges，tunnels，dams，harbors，power plants，water and sewage systems，hospitals，schools，mass transit，and other public facilities essential to modern society and large population concentrations．土木工程师修建道路、桥梁、隧道、大坝、港口、发电站、水系统和污水系统，医院、学校、公共交通系统，以及现代化社会和大量人口集中的地方所必需的其他公共设施。

En vironmental specialists study the project’s impact on the local area：the potential for air and groundwater pollution，the project’s impact on local animal and plant life，and how the project can be designed to meet government requirements aimed at protecting the environment．环境专家要研究工程对当地区域的影响：潜在的空气污染和地下水污染，工程对当地动植物的影响，以及工程怎样设计才能满足政府对保护环境的要求。