专业英语的复习材料

学位英语知识点复习资料
以下是学位英语的一些基本知识点复习资料：
1. 语法：复习英语的基本语法规则，包括时态、语态、句型、主谓一致等。

2. 词汇：复习常见的学术词汇，如学科名词、实验方法、研究领域等。

3. 阅读理解：提高阅读理解能力，包括快速阅读和理解主旨、细节、推理等。

多阅读
学术文章和论文，熟悉学术写作风格。

4. 写作技巧：学习学术写作的基本结构和格式，包括论文的引言、正文、结论等部分。

也要练习提高写作的逻辑性和清晰度。

5. 听力技巧：提高听力理解能力，包括听清主旨、关键词等，练习听写和记笔记。

6. 口语表达：提高口语交流能力，包括演讲、讨论、辩论等。

练习口语表达和流利性。

7. 学术资料查找和利用：学习使用学术数据库、图书馆资源等查找学术资料，提高筛
选和利用学术资料的能力。

8. 专业知识：了解自己专业领域的基本知识，熟悉相关的学术研究和发展动态。

这些是学位英语的一些基本知识点，希望对你的复习有所帮助。

此外，还建议你参考
相关教材和学习资源，进行系统的复习和练习。

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。

五选一：1.“ Materials science ” involves investigating the relationships that exist between the structures and properties of materials. In contrast, “Materials engineering ”is, on the basis of these structure-property correlations ,designing or engineering the structure of a material to produce a predetermined set of properties.材料科学涉及材料到研究材料的结构和性质的关系。

相反，材料工程是根据材料的结构和性质的关系来设计或操纵材料的结构以求制造出一系列可预定的性质。

2. Virtually all important properties of solid materials may be grouped into six different categories: mechanical, electrical, thermal, magnetic ,optical, and deteriorative.实际上，所有固体材料的重要性质可以概括分为六类：机械、电学、热学、磁学、光学和腐蚀性。

3.In addition to structure and properties, two other important components are involved in the science and engineering of materials ,namely ” processing ”and” performance”.除结构与特征外，材料科学与工程还包括另外两项重要的研究内容，即（材料的）加工与性能。

竭诚为您提供优质文档/双击可除公共行政管理专业英语篇一：公共行政学经典文选(专业英语)专业英语复习材料20xx.1.192a401上午9:00~10:45简答：2.politicsandadministrationFrankj.goodnowthereare,then,inallgovernmentalsystemstwoprimaryoru ltimatefunctionsofgovernment,viz.theexpressionofthe willofthestateandtheexecutionofthatwill.thereareals oinallstatesseparateorgans,eachofwhichismainlybusie dwiththedischargeofoneofthesefunctions.thesefunctio nsare,respectively,politicsandadminis-tration.(p34) 因此，在所有的政府体制中都存在着两种主要的或基本的政府职能，即国家意志的表达职能和国家意志的执行职能。

在所有的国家中都存在着分立的机关，每个分立的机关都用它们的大部分时间行使着两种职能中的一种。

这两种职能分别就是：政治与行政。

actualpoliticalnecessityhoweverrequiresthattheresha llbeharmonybetweentheexpressionandexecutionofthesta tewill.(p35)然而，实际政治的需要却要求国家意志的表达与执行之间协调一致。

3.scientificmanagementFrederickw.taylor(1)todevelopasciencetoreplacetheoldrule-of-thumbkno wledge.(2)thescientificselectionoftheworkmenandhisdevelopm ent.(3)thebringingofthescienceandthescientificallyselec tedandtrainedworkmentogether.(4)analmostequaldivisionoftheactualworkoftheestabli shmentbetweentheworkmenandthemanagement.5.notesonthetheoryoforganizationluthergulicktherearethreeclearlimitationsbeyondwhichthedivision ofworkcannottoadvantagego.thefirstispracticalandarisesfromthevolumeofworkinvolvedinman-hours.thesecond limitationarisesfromtechnologyandcustomatagiventime andplace.thethirdlimitationisthatthesubdivisionofwo rkmustnotpassbeyondphysicaldivisionintoorganicdivis ion.(p58)分工有三个明显的限制，超过这些限制分工就不能有利地进行。

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单词：metabolic 新陈代谢的，fossil fuel 化石燃料，degrade 降解，fiber 纤维，cotton 棉花，wool 羊毛，hygienic 卫生的detergent 清洁剂，antibiotics 抗生素，component 组分，biodegradability 生物可降解性，intrinsic 固有的，perturb 扰动，thermochemistry 热化学，Biocatalysis 生物催化，enzyme 酶，genetics 遗传学，methodology 方法学，cellular 细胞的，extracellular 胞外的，isotope 同位素，Biotin 生物素，antibiotic 抗生素，penicillin 青霉素,2-oxoglutarate a酮戊二酸，trigger 引发，Flux 通量，transformant 转化株，plasmid 质粒，homologous 同源的，heterologous 异源的deficient 缺陷的，strain 菌株，sensitivity 灵敏度，steady state 稳态，infinitesimal 无穷小的，activity 活力，，mechanism 机制，attenuation 衰减，perturbation紊乱，kinetic 动力学的，glutamate 谷氨酸，composition 组分，medium培养基，perculture 预培养，deionize 去除离子，vitamin 维生素，soybean大豆，protein蛋白质，hydrolysate 水解产物，cholramphenicol 氯霉素，Kanamaycin 卡那霉素，batch 间歇式，fermentor发酵罐，dissolve溶解，oxygen 氧，concerntration浓度，agitation搅拌，revolution 旋转，aeration通气，buffer缓冲液，Sonication 超声波破碎法，supernatant上层液，absorption光吸收值，Branch point 分支点，glucose 葡萄糖，normalize 规格化，consumption 消耗，growth phas 生长期，specific activity 比活力，coefficient 系数，upstream 上游的，lysine 赖氨酸，inoculate 接种，agar 琼脂，bacteriophage 噬菌体，facultative兼性的，assimilate 吸收，saccharide糖类，fructose 果糖，ethanol乙醇，methanol甲醇，glycerol甘油，urea尿素，peptone蛋白胨，copper铜，aqueous水的，eluent 洗脱液，Phosphate 磷酸盐，redox 氧化还原，，modification修饰，host寄主，intermediate 中间体，respiration呼吸，consumption消耗，kinase激酶，isomerase异构酶，bisphophate 二磷酸盐，mass balance质量平衡，genome基因组，genomic基因组的，glycolysis糖消解，high throughput高通量，sequence测序仪，evolutionary进化的，tag标记，transcription转录，transduction传导，array阵列，proteomice蛋白组学，affinity亲和力，counterpart 对照物，amino acid氨基酸，promoter启动子，ligate链接，vector载体，plasmid质粒，base pair碱基对，homology同源性，codon密码子，excise切割下，primer引物，region区段，amplificatio 扩增，transform转化，template模板，strand链，SDS-PAGE十二烷基磺酸钠-聚丙烯酰胺凝胶电泳，ORF coding 开放阅读框架编码，polymer聚合物，sterilize消毒，inoculate接种，batch fermentation间歇式发酵，continuous fermentation连续是发酵，recombinant重组子，secretion分泌，variant变体，in situ 原地，in vivo体内，ribosome核糖体，interface界面，crosslinking交联，entrapment包埋，encapsulation胶囊化，residue残基，cationic阳离子的，culture broth培养液，stabilization 稳定，hydrolytic水解的，actone丙酮，aromatic芳香族的，sediment沉淀，chiral 手性，pesticide 杀虫剂，aseptic无菌的，impair削弱，atringent严厉，shelf life贮存期，continuous stirred tank reactor连续搅拌釜式反应器，vessel容器，foam breaker 消泡器，condensate冷凝水，cascade control级联控制，ratio control 比率控制，feed forward control 前馈控制，parameter参数，carbon dioxide二氧化碳，hydrophilic polymers亲水聚合物，aqueous水质的，tissue组织，carbohydrate碳水化合物，density 密度，solubility溶解度，extraction萃取，centrifugation离心，filtration过滤，solvent溶剂，solute溶质，membrane 膜，adsorption吸附，evaporation 蒸发，sublimation 升华，vaporisation气化，dehydration 脱水，distillation蒸馏，latent heat潜热，streamlined层流的，turbulent湍流的，hyperfiltration 超滤，dialysis透析，electrophoresis电泳，flocculation絮凝，flotation浮选，milling碾碎，lysis细胞裂解，lipophilic亲脂的，crystallization结晶，chromatographic层析法的，heterotrophic 异养的，lag phase迟滞期，exponential growth phase指数期，stationary phase稳定期，deathphase衰亡期，specific growth rate比生长速率课后习题：1.以间歇式操作方式培养大肠杆菌XN-1。

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。

一单词短语1.Molecule 分子molecular 分子的2.chemical process 化学过程element 元素3.a t o m原子a t t r a c t i o n吸引力4.repulsion 排斥力distillation 蒸馏、n5.distill 蒸馏v rectification 精馏position 构成structure 结构7.property 性质mass 质量8.atomicweight 原子量atomic number 原子序数9.ionization energy 电离能period 周期10.g r o u p族f a m i l y族11.transition group 过渡族main group 主族12.i o n离子s u b s t i t u t i o n取代反应13.el i mi na ti on消除反应nucl eoph i l i c 亲核的14.nucleophilie 亲核试剂electrophilie亲电试剂15.alkyl 烷基的functional group 官能团16.halides 卤素的leaving group 离去基团17.transition state过渡态intermediate 中间体18.r e a c t a n t反应物p r o d u c t生成物19.concentration 浓度rate equation 速率方程20.c o n s t a n t常数e t h e r醚21.endothermic 吸热的substrate 反应底物22.mechanism 机理reagen 试剂23.alkene 烯烃exothermic 放热的24.A n i o n阴离子n i t r o g e n氮气25.Hydrocarbon 碳氢化合物carbonhydrate 碳水化合物26.Alkane 烷烃substituent 取代基27.Isomerism 同分异构现象isomer 同分异构28.V i n y l乙烯基d e r i v a t i v e s衍生物29.acid halides 酰卤acid anhydrides 酸酐30.e s t e r s酯a m i d e酰胺31.ammonia NH3 Acetic anhydride乙酸酐32.phenol 芬acid—base titration 酸碱滴定33.precipitation沉淀analyses 化学分析员34.IR 红外UV紫外MS质谱GC色相色谱HPLC高效液相色谱TLC薄层色谱X—rayX射线衍射二选词填空1、We can now easily account for many things,which were thought to be mysterious by theancients2、the acid acts on the metal and a gas is givenoff.3、you should adapt yourself to new ways oflooking at matters4、electrolytes have more pronounced effect oncolligative properties than do nonelectrolytes. 5、if water in these lakes evaporated at the samerate as fresh water ,both would nearly dryup in a matter of year.6、both laks evaporated very slow compared with afresh lake or even the ocean.7、a property that depends only on the relativeamounts of solute and solvent is know as acolligative property.8、for example ,both NaCl (ionic) and HCl （polarcovalent）are classified as electrolytes becausethey form ions in aqueous solution.9、when compounds such as NaCl and HCl aredissolved in water ,the effect is obvious.10、if the wires is cut ,the light goes out becausethe circuit is broken.11、when wires are attached to a charged batteryand then to a light bulb ,the light shinesbrightly.12、glass and wood as well as pure water areexamples or nonconductors of electricity.13、other substances resist the flow of electricityand are known as nonconductors orinsulators.14、it has long been known that the presence of asolute in water may affect its ability toconduct electricity.15、when the collection of papers was first broughtout,it was well received by the reviewers.16、in the same way the dozen or so mostcommon kinds of kinds of atoms can be put together in many millions of different ways tomake molecules .17、elements are made up of tiny fundamentalparticles called atoms. Fundamental, as it is usedhere ,means that they cannot be furtherdivided by any chemical metheods.18、each element has atoms that is different fromthe atoms of other elements.19、it would not be quite round; on the contraryit would consist of three parts represented byspheres.20、it is not to be summed up in a singleproduct or word ,but in an idea or basicconcept.21、the chemical symbol of an element may standthe element for.22、the rate of a chemical reaction is influencedby several factors such as temperature ,concentration of reagents , particle size ,light ,and catalyst.23、all forms of life in earth are very dependenton chemical reactions or chemical changes.24、a chemical reaction occurs when elements andcompounds react together to produce differentcompounds , or when compounds break down into simpler compounds or elements.三无机物的命名H Hydrogen Li Lithium Na Sodium K Potassium Mg Magnesium Ca CalciumMn manganese Cu copper Zn zinc Fe iron Hg mercury Ag silver Au gold C Carbon Si Silicon Pb Lead Al Aluminium F Fluorine Cl Chlorine Br Bromine I IodineO Oxygen S Sulfur N Nitrogen P Phosphorus1.直呼其名，即读其元素名称+ ion如：Na+ sodium ionK+ potassium ion2.对于有变价的金属元素，除了可用前缀来表示以外，更多采用罗马数字来表示金属的氧化态，或用后缀-ous 表示低价，-ic 表示高价如：Cu+ copper (Ⅰ) ion 或cuprous ion Cu2+ copper (Ⅱ) ion 或cupric ionFe2+ iron (Ⅱ) ion 或ferrous ionFe3+ iron (Ⅲ) ion 或ferric ion3.含氢酸根：酸根中的Ｈ读做hydrogen，氢原子的个数用希腊前缀表示：mono- di - tri- tetra - penta- hexa-hepta- octa- nona- deca-举例：CO32-carbonate ionHCO3-hydrogen carbonate ionPO43- phosphate ionHPO42hydrogencarbonate ionH2PO4- dihydrogenphosphate ion4.结晶水读做hydrate ，结晶水的个数用希腊前缀表示：mono-di - tri- tetra - penta- hexa- hepta- octa- nona- deca-CuSO4·5H2O copper(Ⅱ) sulfate pentahydrateAlCl3 ·6H2O aluminum chloride hexahydrate5.测试Mg(OH)2magnesium hydroxide AlCl3aluminum chlorideFeBr2 iron(II) bromide CaSO4calcium sulfateZnCO3zinc carbonate HF hydrofluoric acidH3PO4phosphoric acid NO2nitrogen dioxideCuO copper(II) oxide Al2O3aluminum oxideNaHSO3sodium hydrogen sulfiteKMnO4potassium permanganateNaClO sodium hypochloride四有机物的命名1)命名正烷基时，只需把烷烃的词尾“-ane换成“-yl”，加在相应的烷烃的字首后2)字母规则：Butyl>Ethyl>Isopropyl>Methyl>Neopentyl>tert-Pentyl >Propyl3)环烷烃：只需在所对应的烷烃前加上cyclo-即可4)有些结构较复杂的烷基，需添加词头5)烯烃和炔烃命名时将相应的烷烃的词尾“烷”(ane)改为“烯”(ene)或“炔”(yne)，后缀前加上不饱和键的编号即可。

1.zippe拉链2.zig-zag stitch z形线迹3.zig-zag lockstitch人字平缝4.yoke育克5.yarn 纱线6.yardage码数7.X-back后背宽8.wrinkle起皱9.wrap-seam包缝缝型10.woven label织标11.woven fabric机织物12.worsted精纺的13.workmanship 手工14.working shirt工作服15.woolen羊毛的16.wool羊毛17.WIP半成品18.weft-knitting纬编19.weft 纬纱20.waterproof防水21.water streak 水痕22.water spots水渍23.warp-knitting经编24.warp float经向挑花，浮经25.warp 经纱26.warehouse仓库27.wardrobe衣柜28.waist-tag 吊牌29.waistline腰围线30.waistcoat 背心，马甲31.waistband腰头32.waist tag腰卡33.waist 腰围34.viscose 黏胶纤维35.vertical measurement垂直测量36.vent衩位37.vendor供应商38.upper arm上臂围39.unit price单价40.uneven plaids格仔不均匀41.uneven hem边脚不齐42.underwear内衣43.under-pressing中烫44.underarm-seam袖底缝迹45.underarm腋下46.under collar领底47.twisted leg48.twill斜纹布49.tweed 粗花呢50.tulle薄纱51.tuck裥52.trousers 裤子53.trimming整理，修剪54.triacetate三醋酸纤维55.trade dept.贸易部门56.town-suit外出套装57.towel 毛巾58.tops上装59.top- stitching面缝线迹60.tolerance容位61.tight fit 紧身62.three pointed pkt三尖袋63.thread trimmer剪线刀64.thread tacking打线结65.thread ends线头66.thread缝线67.thigh大腿围68.textile fibre纺织纤维69.textile纺织物70.terry cloth毛巾布71.template纸板72.Tee shirt T恤73.tape D带条74.tailored jackets 西装夹克75.tab 标签76.synthetic合成物77.swimsuit 泳装78.sweep下摆79.sweat-shirt运动（羊毛）衬衫80.sweater 羊毛81.suspender吊带82.supplier供应商83.sunray pleat太阳褶84.suiting西装料85.suit 西装，套装86.style款式87.stud 饰钮88.striped有条纹的89.stripe matched对条90.stripe条纹91.strap皮带，带条92.straight pocket直袋93.stitching缝合，针迹94.stitch type缝线种类95.stitch formation线迹结构96.stitch density线步密度97.stitch 线迹98.stage costume 舞台服装99.spreading method拉布方式100.sports wear运动服101.spinning纺纱102.s pecification规格103.solid size 单码104.solid color单色105.soiling污迹106.snap按钮107.slit opening狭长开口108.slipped stitches落坑线109.slim waistline收腰的，细腰的110.slim pants紧身裤111.sleeveless无袖112.sleeve vent 袖衩113.sleeve opening袖开口114.sleeve袖子115.slant pocket斜插袋116.slacks休闲裤117.skirt裙子118.skipped stitches 跳线119.ski-pants滑雪裤120.sizing & starched上浆加硬121.size specification尺寸规格122.size spec.大小规格123.size set sample尺码确认样124.size label尺寸商标125.size chart尺寸表126.size assortment尺码分配127.single needle单针128.single cuff单层克夫129.silk 丝130.side seam侧缝131.side pocket侧口袋132.side panel小身133.shrink-resistant防缩处理134.shrinkage缩水135.shoulder width肩宽136.shoulder seam 肩缝137.shoulder pad肩垫138.shoulder line肩线139.shoulder肩宽140.shorts短裤141.shipping mark装运标志142.shipping carton出（入）口箱143.shipment sample船头板144.shiny起镜145.shell fabric面料146.sewing ticket147.sewing sequence缝纫次序148.set in sleeve绱袖149.serge 哔叽150.semi-assembling半合并151.selvedge布边152.seam twist缝迹扭曲153.seam slippage缝接滑裂154.seam pucker缝迹起皱155.seam pocket缝接口袋156.seam broken缝骨爆裂157.seam allowance 缝份158.seam 缝159.scye袖窿160.satin 缎纹161.sample swatch样板162.sample 样板163.sales sample销售样164.S.A.缝缝（seam allowance）165.run-off stitching落坑线166.run stitching运线167.rug地毯168.ruffle大绉边169.rough yarn170.rope绳索171.roll collar翻领172.rivet铆钉173.ribbing 螺纹174.rib tape 螺纹带175.retailer 零售商176.remnant 碎布177.re-inspection复检178.ready-to-wear成衣179.rayon 人造丝180.raw material原材料181.raw edge毛边182.raincoat雨衣183.raglan sleeve牛角袖184.quality report质量报表185.quality质量186.QC Manual187.pure silk真丝188.Purchase Order采购单189.pullover无领无扣衫190.puckering起皱191.prototype原样192.promotion sample推销样193.production order生产通知单194.printed fabric印花面布195.princess line公主线196.price ticket价格卡197.pressing shiny起镜面198.pressing 熨烫199.press stud掀钮200.press open seam劈烫201.press mark202.PP Sample 产前样203.polyester涤纶204.poly-bag塑胶袋205.polo-shirt 马球衫206.pointed collar三尖领207.pocket-bag袋布208.pocket opening209.pocket flap袋盖210.pocket口袋211.pleats褶裥212.pleating打褶213.plain bottom平下摆214.plain平针215.plaids格子布216.placket开口217.piping嵌边218.piper镶边器219.pin tuck细褶220.pilling 起毛球221.payment 付款方式222.pattern grading纸样放缩223.pattern纸样224.patch pocket明贴袋225.pants裤子226.panels skirt多片裙227.panel knitting织片228.packing method打包方法229.packing list包装表230.packing打包231.overskirt半裙232.over-sized shirts超大码衬衫233.over-locking拷边线234.over-lapping stitch驳线235.overcoat外套236.out-seam外缝237.original pattern 原稿238.oil stain油渍239.off-pressing大烫240.nylon 呢绒241.notch领嘴242.non-woven非机织物243.neckline领围线244.neckband领围245.neck drop领深246.neck band width领底宽247.neck颈围248.natural fiber天然纤维249.national costume250.nape to waist背长251.multiple yarn多股线252.mohair马海毛253.modeling 立体裁剪254.missing stitch漏针255.metal-ware金属附件256.men’s wear男装257.measuring tape软尺258.measurement chart尺寸表259.material材料260.matching color配色261.marketing市场营销262.marker 麦架263.manufacturing制造264.manufacturer厂商265.Mandarin Dress旗袍266.major defect主要疵点267.main label主商标268.loop pile毛圈织布269.loop线圈270.lockstitch锁边线迹271.lining里料272.lingerie妇女贴身内衣273.linen亚麻布274.letter of credit信用证275.leisure wear休闲服276.leather皮革yout No. 排料编码undry洗衣pel花边饰带cing281.knot打结282.knitted wear针织服装283.knitted fabric针织面料284.knee膝围285.Kimono sleeve 和服袖286.kick pleat开衩287.join shoulder seam 缝肩线288.join crotch接缝裤裆289.jetted pkt.290.jet pkt滚边袋291.jeans牛仔裤292.jacket夹克293.jabot胸前装饰边294.ironing熨烫295.inverted-pleat暗褶296.inventory库存297.intermediate中间物298.interlining 里衬299.inter pocket里袋300.in-seam内接缝301.in-line inspection 中期验货302.in-line audit生产中检查303.initial sample初样304.in seam内长305.IC sample IC板306.hopsack方形织物307.hood 帽子308.hips line臀围线309.hips臀围310.hip pocket后袋311.herringbone人字形312.hemming卷边313.hemmer foot卷边压脚314.hemline下摆线315.hem边脚316.head girth头围317.Hawaii collar 夏威夷领318.hanger衣架319.hang tag吊牌320.handling处理321.handicraft 手工艺品322.hand feel 手感323.grinning stitch线迹松324.goods货品325.glaring shine mark326.general appearance 一般外形327.gathers碎褶328.garment wash成衣水洗329.garment服装330.gabardine华达尼331.furry毛制品332.fur皮裘333.fullness 松位334.full back length背长335.front rise336.front rise前裆337.front pocket前口袋338.front placket明筒339.front panel前幅340.front fly前门禁341.front facing挂面342.frocks 上衣343.frilling绉边344.frill小绉边褶345.folder折边器346.fly门禁347.flow chart生产流程图348.flounce荷叶边349.flax亚麻350.flat-seam平缝351.flap袋盖352.flannel 法兰绒353.fit sample合身样354.fit & balance355.first sample初样356.financial control财务管理357.final inspection最后检查358.final audit最后检查359.filament长丝360.felting制毡法361.fell seam对折缝362.fastening系结物363.fashion 时装364.facing贴近365.fabric runs走纱366.fabric flaw布料裂纹367.fabric defect织物疵点368.fabric纤维面料369.eyelet hole扣眼370.evening-wear晚礼服371.evening dress晚礼服372.enterprise企业373.engineering工程部374.embroidery绣花375.elbow 肘部376.elastic松紧带377.edge-stitching缝边线迹378.easing 容位379.dyeing 染色380.duck帆布381.dry-clean干洗382.dress shirt 传统男衬衫383.dress裙子384.double needles双针385.double breasted 双排扣386.distortion变形387.dinner jacket晚礼服388.designer设计师389.design sketch设计图390.denim 牛仔布391.delivery date交货期392.decoration装饰物393.dart省道394.cutting pieces 裁片395.cutting component切割部件396.cutting裁剪397.current fashion流行服装398.culottes裙裤399.cuff-less bottom不翻边裤脚400.cuff pressing压烫袖口401.cuff 克夫402.crotch point直浪点403.crotch depth直浪404.crotch裤裆405.cross crotch十字裆406.crepe绉布407.crease pkt. Shape烫袋形408.covering stitch绷缝线迹409.counter sample回样410.cotton棉411.corduroy灯芯绒412.content label成分商标413.concealed zipper隐形拉链414.concealed fastening415.color shading色差416.color shaded颜色渐变417.collar stay领插竹418.collar stand领座419.collar spread领尖距420.collar point领尖421.collar fall翻领422.collar领子423.coined pocket424.coating衣料425.coat外套426.clothing服装427.closures门禁428.close side-seam缝合侧缝429.close fitting贴身430.cleanliness清洁431.cleaning instruction清洗指令432.clean finish净加工433.chiffon薄纱434.chemise女式无袖衬衫435.check核实436.chambray有条纹或格子花纹的布437.chain-store连锁店438.chain stitch链式线迹439.center crease line中骨线440.center back 后中441.catch facing贴边442.casual wear休闲服443.cashmere羊绒444.cash pocket表袋445.case pack label外箱贴纸446.carton纸箱447.care label洗涤商标448.cardboard硬纸板449.cape披风450.canvas帆布451.calico印花棉布452.C/B length后中长453.button-holing打扣眼454.button-hole扣眼455.button sewer钉扣机456.button holes纽眼457.button纽扣458.bustier紧身胸衣459.bust 胸围460.business wear职业装461.burns mark462.bundle code扎号463.bulk-production批量生产464.buckle 带扣465.bubbling起泡466.broken stitching断线467.broken needle断针468.breeches马裤469.brand label主商标470.braid饰带471.brace吊带472.box pleat工字褶473.bottoms下装474.bottom下摆475.body rise直浪476.body measurement人体测量477.blouse女衬衫478.blinding stitch暗缝479.blind stitch暗线480.blazers西服481.blanket毛毯482.binder 粘合剂483.bias grain 斜纹484.belt-loop裤耳485.bellows pocket风琴袋486.bell skirt钟型裙487.bearer袋衬488.beachwear沙滩装489.batwing sleeve蝙蝠袖490.basting 假缝491.baste粗缝492.bar-tacker 套结机493.bartack结套494.balloon sleeves气球袖泡泡袖495.backless dress露背裙496.back stitching497.back stitch回针498.back rise499.back part后幅500.back panel501.back panel后侧片502.audit report503.audit level504.attachment附件505.attach cuff绱袖506.asymmetric 不对称的507.artificial fiber人造纤维508.armhole 袖窿509.apron围裙510.approval sample核对样板511.applicant申请人512.apparel 衣服服饰513.allowance514.advertised sample宣传样515.adhesive tape黏性带条516.acrylic晴纶517.across back518.acetate醋酸纤维519.accordion pleat风琴褶520.accessory辅件1、Men’s shorts◦It is 100%cotton shorts withelastic waistband.◦The frontcurved pocketopening is stitchedwith three needles.◦There is a coinpocket in right frontpocket bearer.◦The front fly is J shape stitches double needle.◦There are five belt loops with double needles.◦There are rivets in front pocket and coin pocket corners.◦The side seam is fell seam with three needles.◦The back pocket is attached with double needles.◦It is five threads over-locked for inseam.◦The bottom is double-folded turning with single needle.2、Men’s Vest◦ A 100% polyester men’s vest in black.◦It has a V shaped neckline.◦There are two welt pockets on the front panels.◦It is a lined design.◦It has a close-fitted design in waist-line.◦There are both front and back waist darts.◦It is at a slight horizontal on both sides pointing into the centre.◦There are 4 sets of button & button-hole in the center front opening.◦There is a buckle and waist belt on the back waist.3、M en’s shirt•a) It is a men’s 100% cotton shirt•b) It has a fashionable collar,•c) There are 6 sets of button & button-hole in the center front opening•d) The back part design is 2 layers yoke,•e) There is a box pleat through center back with loop tab.•f) It has a three-point patch pocket on the right side front, and it has a pocket flap/ cover with 2 buttons.•g) The front bottom is straight while the back is round shaped design•h) It has double cuff on each sleeve joining in the sleeve placket.•i) Sleeve opening finished with a placket•j) There are 3 buttons and button holes on the sleeve placket.4、S port Wear◦It is a 100% polyester sports-wear in contrasting colors in red and black.◦The collar is an upstanding collar designing.◦The center front opening is from top to bottom with zipper fastening.◦The sleeve design is grown-on with 4parts portions, as seen in sketch.◦There are 6 eyelet holes in the underarm.◦The side pocket is slant welt pocket .◦It has elasticated cuffs in the sleeve opening.◦The upper part of the bottoms have an elasticated waistband◦There is edge stitching for all seam construction.◦It is a lined design in both the tops and bottoms.◦It is contrast with red and black between tops and bottoms.◦There is straight pocket design in the bottoms.◦It has a self-constructed waistband with elastic.◦The ankle has an elasticated design◦There is a drawstring in the waistband channel.◦The bottoms are designed with different cutting portions.5、M en’s Jacket◦It is a man’s 100% polyester jacket in a gray colour◦The Jacket has an upstanding collar design.◦The center front opening is from top to bottom with a concealedzipper fastening◦There are 5 visible popper fastenings on the outside frontopening placket.◦The sleeve design is grown-on with 2parts portions, and seen assketch.◦There is a patch pocket detail on the left upper arm.◦There are 2 patch pockets with front pocket flaps at waist level.◦The front right panel has a brand logo at chest level.◦The right arm has a brand logo tag attached.◦The back has been made up of 2 layer yoke◦The lower portion has a printed brand logo.◦There is a drawstring to the c/f and c/b.6、H ooded men’s jacket•It is a 100% cotton men’s jacket in yellow.•The hood is joined into neck line.•The center front opening is from top to bottom with zipper fastening.•The sleeve design is cutting with 3parts portions, and the detail can be seen in the sketch.•The side pocket is slant welt pocket, the opening has edge stitching.•It has elasticated cuffs in the sleeve opening.•The bottom has been gathered with cotton drawstrings.•There is a drawstring in hood facing channel.•The jacket is fully lined.•There is Edge stitching for all seam construction.7、C argo Pocket Jeans◦100% Cotton Men’s cargo pocket jeans◦The design has 6 pocket details, firstly it has 2 front curved pockets, 2 hip pockets and 2 cargo pockets.◦The Jeans are loose fitted◦The J shaped front fly has a zipper and button detail.◦There are 5 belt loops running around the waistband◦The front curved pocket is top stitched with double needles◦There are rivets in all pocket mouth corners.◦The fly fastening is with double needle in 1 1/2〞width.◦The side seam and center back rise seam, has a fell seam, and the 5 threads over-lock for in seam.8、W omen’s Coat in Cotton◦It is a women’s 100% cotton coat.◦It has a square neckline◦The center front opening is from top to bottom double breasted with 3buttons running parallel to 3 buttons. It has 3 button holes.◦The sleeves are princess long sleeves.◦There are details on both wrists with small attached belts and 2 belt loops◦T he side pockets are slant welt pocket, the pocket opening has edgestitching.◦Around the waist is a tied belt. There is a single belt loop in center back◦The center front has been made up of 5 panels. The center portion hasbeen pleated giving more volume to the garment.◦The shoulders have a utility feel to them with the added military shoulderstraps◦The back has been made with a yoke. The back has been made up of 5parts, again with pleating details on the second and fourth panel.9、M en’s long sleeved T-shirt◦It is a 100% cotton men’s long sleeved t-shirt.◦It has a rounded neckline.◦There is no opening.◦The sleeve design is a simple two-piece sleeve.◦There are rectangular patch decorations on both shoulders and both elbows.◦The brand name has been printed in the bust area.◦The wrists and hem have been given a visible double stitch for decoration.◦There is a brand logo and print on the bottom right corner.◦There are 2 vent details on either side on the garment.10、Women’s blouse◦a）It is a women’s 100% cotton blouse◦b) It has a classic collar. The collar has a single stitch detail as decoration.◦c) The center front has a concealed button placket.◦d) The front and back part has a 2 layers yoke design,◦e) The sleeves are princess capped sleeves.◦f) The front has 3 darts on either side of the garment, giving shape.◦g) The center back has 4 darts, which gives shape to the garment.◦H) The hem has been finished with a single stitch.◦I) The bottom of the garment has a curved design.Explaining the parts1、C uff:A cuff runs around the wrist. It is attached to a sleeve.2、C ollar: neckband upright or turned over of coat, dress, shirt etc. It is aCompleting upper part of garment.3、W aistband：Is a band of fabric on the upper part of trousers, skirt etc. Aband which is fitted around the waist.4、D art：A dart is a fold sewn in to clothing to give shape.5、B ust: （How to measure the bust）：Take the measurement around the fullestpart of the bust and parallel to the group. Prevent to take from sagging.6、Raglan sleeve：A raglan sleeve is a sleeve with the armhole line extending to the neck extended to the neck. The shoulder section is joined to the sleeve crown without a seam.7、Waist:（How to measure the waist）：Take the measurement horizontally around the smallest part of the waist.When it is not easy to find, tighten a fine string horizontally around the waist level with the elbow.8、Pocket：A pocket is attached on clothing to hold small items. There aremany different types of pockets.Patch pockets、Single welt pockets、Flap pockets、Etc.9、Placket：A placket is an opening i n the upper part of trousers or skirt, or at theneck or sleeve.Plackets are used to allow clothing to be put on or removed easily.一、List 5 position names in the clothing enterprises：Managing Director，Designer，Buyer，Ceo ，Sales director，Design director，Accountant，Etc.二、Indicates 8 measured points about the pants\jeans：In leg，Out leg，Hips，Upper Hips，Crotch depth，Front riseBack rise，Ankle，Knee，Length，Waist，Thigh.三、List 6 types of garment accessory：Belt，Button ，Zipper，Lining，Interlining，Shoulder padsThread，Ribbon，Magic tape，Elastic，Rivet.river四、List 8 garment samples：Shipment Sample，Advertised Sample，Approval Sample，First Sample，Initial Sample，Sales Sample, Counter Sample,Promotion Sample,Size-set Sample, Fit Sample, Pre-productionSample, Production Sample.五、Indicates 8 measured points about the men’s shirt：Neck，Shoulder Width，Bust，Waist，Nape to Waist，Full Back Length，Across Back，Across Front，ElbowLength，Sleeve Length，Upper Arm，Elbow，Wrist.六、Indicates the 5 types of garment label：Brand label，Moven label，Care label，Style label，Case pack label.Abbreviations(缩写形式)：◦S ample---SMPL◦L etter of Credit---L/C◦C ost, Insurance & Freight---CIF◦F ree on Board---FOB◦F ree on Airport---FOA◦L etter of Guarantee---L/G◦C ut, Make & Trim---CMT◦S ize Specification---SPEC◦D epartment---DEPT◦S eam Allowance---SA◦Z ipper---ZIPTranslates into Chinese: The contents involve to teaching material in Chapter 1, Chapter 2, Chapter 3, and Chapter 4After Reading Description, then Drawing a Production Sketch: The contents involve to teaching material in Chapter 2。

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.。