专业英语复习

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。

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。

计算机专业英语复习题标准化管理处编码[BBX968T-XBB8968-NNJ668-MM9N]1.home page 主页2.graphical user interface (GUI) 图形用户界面3.artificial intelligence 人工智能4.carbon copy 打字副本5.field 字段6.software suite 软件套装7.desktop operating system 桌面操作系统ser printer 激光打印机9.machine language 机器语言10.relational database 关系数据库11.menu bar 菜单栏12.secondary storage 辅助存储器；二级存储器13.system software 系统软件二、1.内存 memory2.输入设备 input device3.扬声器 speaker4.局域网 local-area network5.传输控制协议 transmission control protocol6.集成电路 integrated circuits7.上下文敏感 context sensitive8.微处理器 microprocessor9.只读存储器 Read-only memory10.触摸屏 touch screen11.像素 pixel12.多媒体 multimedia13.自动换行 word wrap三_________.A、peopleB、OSC、keyboardsD、proceduresE、software( abc ) 2、For microcomputer, there are three basic system units:____________ .A、Desktop system unitsB、Notebook system unitsC、Personal digital assistant system unitsD、Arithmetic-logic units( a ) 3、Language translators convert programming statementsinto__________.A、machine languagesB、UNIXC、service programsD、operating systems( b ) 4、The ____________is a list of commands or options from which you can choose.A、iconB、menuC、windowD、pointer( a ) 5、Database management systems are comprised of tables that are made of rows called __________ and columns called __________ .A、fields, recordsB、ranges, sheetsC、records, fieldsD、records, ranges( abcd )6、The four main computer operations are _________.A、inputB、processingC、outputD、storageE、compile( c ) 7、RAM is a kind of____________ memory.A、permanentB、smartC、temporaryD、flashE、expansion（ acd ）8、Which are the types of non-impact printer: ____________ .A、 thermal printerB、dot matrix printerC、laser printerD、ink-jet printerE、all of above（ a ）9、What is an extension of a driver in Windows environmentsA、.drvB、.txtC、D、.sysE、.win( c ) 10、The following answers ____________ is the system software.A、PHOTOSHOPB、EXCELC、Windows NTD、POWERPOINT ( bde ) 11、In monitors, the three primary colors are__________ .A、yellowB、redC、whiteD、greenE、blue( ab ) 12、Typically, the first page of a Web site is referred to as its__________ .A、home pageB、web pageC、HTMLD、URLE、site( ) 13、The new addressing system IPV6 defines an IP address as a ______________number. A、16-bit B、32-bit C、64-bitD、128-bit四、（一）Laptop computers are popular all over the world. People use themon trains and airplanes, in airports and hotels. These laptops connect people. Westlake College in Virginia will start a laptop computer program that allows students to do schoolwork anywhere they want. Within five years, each of the1500 students at the college will receive a laptop. The laptops are part of a＄10 million computer program at Westlake, a 110-year-old college. Thestudents with laptops will also have access to the Internet. In addition, theywill be able to use e-mail to “speak” with their teachers, their classmates,and their families. However, the most important part of the laptop program isthat students will be able to use computers without going to computer labs.They can work with it at home, in a fast-food restaurant or under the trees-anywhere at all!Because of the many changes in computer technology, laptop use in higher education, such as colleges and universities, is workable. As laptops becomemore powerful, they become more similar to desktop computers. In addition, the portable computers can connect students to not only the Internet, but alsolibraries and other resources. State higher-education officials are studyinghow laptops can help students. State officials are also testing laptopprograms at other universities, too. At Westlake College, more than 60 percentof the staff use computers. The laptops will allow all teachers to use computers in their lessons. As one Westlake teacher said, “Here we are in the middle of Virginia and we’re giving students a window on the world. They can see everything and do everything.”笔记本电脑在世界各地流行。

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.。

1. What is lexicology?Lexico-(语素, meaning ‘word’) Lexicon(词典,字典)Lexical（(词的,词汇的) Lexicography（(词典编纂) Sociology (社会学) Psychology (心理学)Lexicology is the study of the structure, usage, origins and meanings of words.English lexicology studies English words in different aspects and from different angles.Without grammar we can express little; Without words we can express nothing.2.Define “word”A minimal free form of a language; A sound unity; A unit of meaning; A form that can function alone in a sentence.3. Origin of English WordsNative words 本族词Borrowed words / loan words 外来词Latin ，Scandinavian ，French ，Greek ，Spanish, German, Portuguese, Dutch, Arabic, Chinese, Hebrew, Persian, Japanese, Indonesian, RussianNative words: Anglo-Saxon wordsBody parts—hand, foot, arm, eye, boneNature—land, field, earth, hill, sun, moonTime—month, year, dayAnimals and plants—horse, sheep, dog, lamb, oak, elm, beechAdjectives—black, high, wide, long, smallVerbs—drive, ride, shine, choose, fly, seeAuxiliaries—shall, may, will, do, beBorrowed words P.9The boy kept interrupting the government man.Native words on P.5What features do these words have?Form the basic stock of English language most frequently used，Denote the commonest things necessary for life，Acquired earliest by children，Denote the most basic things in language Borrowingcake, knife, crop, ill, husband, Danishcoolie, litchi, dim sum, typhoon, kaolin, loquat, bureau, honor, literature, court French sauna Finnishhamburger, blitz, zinc Germanmacaroni, sonata, spaghetti Italiansultan, roc, harem, sheik, yashmak Arabicczar, commissar, intelligentsia Russiangeometry, gymnastics, tragedy, myth Greekgenius, memorandum, formula Latinkimono, judo, JapaneseReview questions(1)._____ studies the structure, meanings, origins and usage of words.A. Word formationB. LexicologyC. Morphology(2).There is a logical connection between the sound and meaning of words. This is a ____ view.A. naturalistB. conventionalistC. objective(3).____ is a minimal free form of a language that has a given sound and meaning and syntactic function.A. affixB. phraseC. word4. Morphemeneone morpheme nationtwo morphemes nation+althree morphemes inter+nation+alfour morphemes inter+nation+al+ist5.Word formation: affixation 词缀法Affix词缀(a form that is attached to a morpheme to modify meaning or function)prefix前缀,suffix后缀)root词根(the basic form of a word which cannot be further analyzed without total loss of identity.)6. Word and VocabularyThe general estimate of English vocabulary is over one million words.John has a good knowledge of Middle English vocabulary.The vocabulary of Black English proved too difficult for me.The five-year-old child has acquired a vocabulary of over 2000 words.This article gives a good introduction of specialized vocabulary of nuclear physics.V ocabularyThe total number of the words in a language.All the words used in a particular period.All the words of a given dialect.All the words possessed by a person.All the words of a given discipline.Basic Word Stock and Nonbasic V ocabulary 基本词汇和非基本词汇（The common core of the language.）Rain, snow, fire, water, sun, moon, spring, summer, wind, hill;Head, foot, hand, face, father, mother, sonApple, tree, horse, cow, cat, dog, sheepCome, go, eat, beat, carry, old, youngOne, ten, hundred, I, you, who, but, as, tillCharacteristics of Basic Word StockAll national character 全民性，Stability 稳定性，Productivity 能产性，Polysemy 多义性Do these belong to basic word stock?（1）Do you know what subject matter jurisdiction is?（subject matter jurisdiction诉讼标的管辖权；事物管辖权）（2）Due to Habeas Corpus, you and Miss Fontana had a common law marriage, which entitles her to what is legally referred to as equitable division of the assets.（Due to Habeas Corpus 人身保护法, common law marriage习惯法婚姻, 同居婚姻, equitable division of the assets 资产平均分配）（3）Due to the fact that you retained the residence, Miss Fontana is entitled to full canine property ownership. We’ll enforce that ownership right now.Nonbasic V ocabulary 非基本词汇Photoscanning, indigestion, algebraTerminology 术语（technical terms used in particular disciplines and academic areas）Hypo, buster, bargaining chipsJargon 行话(specialized words used by members of particular arts sciences, trades and professions among themselves)Dough (money), pot (drug) slang 俚语(sub-standard words)Can-opener (all-purpose key), dip (pickpocket) argot黑话(jargon of criminals)Review questions(1) The word ‘limitless’contains two _____.A. affixesB. rootsC. morphemes(2) Which of the following is not true?A. A word is the smallest form of languageB. A word is a sound unity.C.A word has a given meaning.D.A word can be used freely in a sentence.(3) According to semanticists, a word is a unit of ______.A. soundsB. meaningC. formD. function(4) A word is a _____ that stands for something else in the world.A. symbolB. systemC. structureD. pattern(5) How many morphemes does this word have? What kind of morpheme?•misleadingly7. Affixation 词缀法Prefixation 前缀法Negative prefixes表示否定意义的前缀Prefixes of degree or size (extra,hyper,mini,) 表示程度、大小等意义的前缀Prefixes of orientation and attitude 表示倾向和态度等意义的前缀(pro, anti)Locative prefixes表示方位意义的前缀(intra,inter,tele, sub)Prefixes of time and order 表示时间和顺序意义的前缀(ex, fore, post, pre)Number prefixes表示数字的前缀(mono,bi,tri,penta,)Miscillaneous prefixes其他意义的前缀(eco,auto,neo)Class-changing prefixes 改变词性的前缀（a, en, un, de)Suffixation 后缀法Suffixation is the formation of new words by adding suffixes to roots.The primary function of suffixes is to change the grammatical function of roots.Review questions(1) Turn the following into verbs with -en,-ify, -ize(Horror, modern, Memory, apology, False, sterile, Length, intense, Beauty, fat Sympathy, memory)He ____ for interrupting her.She tried to ____ her room with posters and plants.A study has been ordered into the feasibility of _____ the airport’s main runway by 200m. However much they _____ with her, they all felt it was her fault.Soya is excellent food to ___ cattle.Over $40000 had been spent on _____ the station._____ the bottles by immersing them in boiling water for 15 minutes.If you are employed by a company, you’re one of its _____.A politician is someone whose job is politics.The _____ in a discussion are the people who participate in it.A woman who works as a ______ does the same job as a waiter.A ____ is someone who earns their living by playing the piano.If someone examines you, you are the ____ and he/she is the _____.8.Conversion 转类法# Noun attribute•Economy measure 节约措施economic measure 经济措施•Bankruptcy lawyer处理破产诉讼的律师bankrupt businessman破了产的商人•Riot police 防暴警察riotous police 闹事的警察•Danger zone 危险区•Depth charge 深水炸弹• A department decision 部门作出的决定•Impulse buying 凭一时的冲动买东西Bankruptcy lawyer# Noun to verb, verb to nounThe newspapers headlined his long record of accomplishments.He was admitted to the university after a three-year wait.This film is a remake.# Adjective to noun–Partial conversionThese books are intended for the deaf and mute.It is highly important to distinguish between the false and the true–Complete conversionMany classics are now available in bookstores.The police are netting 25 illegals a day in ChicagoThey needed to get there within three days. No ifs and buts were accepted. So Tom got the plans and helicoptered to the host city, while David got visaed up in Berlin and went there by Air France. At the airport shop, he was attracted by some celebrity ashtrays and bought one of them .We can’t stomach such a insult.Robert Acheson roomed right next to me.He wolfed down his lunch.I’m one of his familiars.Poor innocents!The engineers ahed and ouched at the new machines.He Hamleted the chance and then regretted for it.These shoes were an excellent buy.They lifted the rifles and hit him in the small of the back.9.Word Formation: Composition/Compounding• A process of word-formation by which two or more independent words are put together to make one word.Cruise missile 巡航导弹Laserbomb 激光炸弹Fox-bat 狐蝠式战斗机(米格-25)Well-balanced 平衡了的Dog-eat-dog 狗咬狗的Cross-question 盘问Compound nounPoorhouse identity crisis Rainbow fox-bat pickpocket Inpatient Compound adjectiveBittersweet lifelong feelgood inbornOne-man (concert) Around-the-moon (flight)Be-kind-to-animal (campaign) The-end-justifies-the-means (philosophy)One-family-one-child family planning (policy)No-one-dared-to-walk-in-the-street (situation)Compound verbbreast-feed sleepwalk Undertake whitewash Badmouth10. The development of the English VocabularyHistorical Review of English V ocabularyFirst language used in Britain: CelticThe Roman Legions(古罗马军团): Latin（55-54BC）Germanic tribes: Anglo-Saxon (450)Three periods of the English LanguageOld English (450AD—1150AD) when the first Germanic tribes began to settle in England.•Anglo-Saxon—the Germanic tribes•Latin –introduction of Christianity at the end of the 6th century.•Scandinavian –Norwegian and Danish vikings•5000-6000 words; highly inflectedMiddle English (1150—1500) during the Norman Conquest.•French influenceNorman Conquest 1066•9000 French words continually flowed into English•Dutch words entered English with the trade relation.•English regained position of importance–Wycliff translation of the Bible (威克利夫)–Writings of Chaucer and Langland (乔叟、朗兰)–English gradually came back to schoolsModern English (1450—)•Early Modern English (1500-1700) 早期现代英语•Late Modern English (1700-up to now) 后期现代英语Early Modern English (1500-1700) 早期现代英语•The Renaissance 文艺复兴—a new upsurge of learning ancient Greek and Roman classics•1500-1700–over 10,000 new words entered English.•The Bourgeois Revolution, the Industrial Revolution, colonization–absorb words from all major languages in the worldLate Modern English (1700-up to now) 后期现代英语•World wars•Advances in science and technology•Thousands and thousands of new words have been created through borrowing and word-formation•New words in all walks of life: politics, economy, commerce, culture, entertainment, education, sports, transportation, mass media•From synthetic language to analytic languageGrowth of Present-day English V ocabulary 当代英语词汇的发展Reasons for new words: 为什么需要新词To express new things and new changesTo arouse public attention and interestMain sources of new words: 新词所属领域Science and technologyEconomic and political changesInfluence of other cultures and languagesNew WordsNew Words and Changing American Culture 1990, Gozzi:•45% science and technology terms;•24% terms related to life-style•11% social and economic termsModes of V ocabulary Development 词汇的发展方式Creation 创词–formation of new words by using existing materials such as roots, affixes and other elements.Semantic changes 旧词新义– an old form which takes on a new meaning to meet the new need. Borrowing借词—absorbing words from foreign languagesReviving archaic or obsolete words古词和废弃词复活11. Word formation•Encourage Affixation词缀法Derivation派生法•Moonlight Compounding 复合法•to Pocket the money Conversion 转类法•Motel Blending拼缀法•Memo (memorandum) Clipping 截短法•UNESCO Acronymy 首字母拼写法•Babysit (from babysitter) Backformation逆构法•Sandwich Proper noun专有名词Which of the following is a compound?A.PreschoolB. school masterC. At schoolD. schoolingBlending 拼缀法Brunch—breakfast+lunch Motel—motor+hotelBotel—boat+hotel Smog—smoke+fogFour structural types of BlendingBrunch—breakfast+lunch Carbecue—car+barbecueMedicare—medical +care Sitcom –situational+comedyThree stylistic types of Blending•Slang or make-shift wordsinfanticipating--infant+anticipating•Words for science and technologybiorhythm—biological+rhythmlidar—light and radar 激光雷达•Words used in mass mediadawk—dove and hawk 中间立场的Back Formation 逆构法edit—editor caretake—caretaker Peeve—peevish Frivol—frivolous Automate—automation Destruct—destruction Sidle—sidlingClipping 截短法Phone—telephone Zoo—zoological garden Copter--helicopterFridge—refrigerator Flu—influenza Curtsy—courtesyInitialism 首字母连接词VOA WTO YZU CCTVAcronym 首字母拼音词NASA AIDS Radar UESCO Laser12. Motivation 词的理据1.Onomatopoeic motivation 拟声理据2.Semantic motivation 语义理据（figurative sense）3.Morphological motivation 形态理据4.Etymological motivation 词源理据Primary onomatopoeia 基本拟声P.60•The imitation of sound by sound.•Here the sound is truly “an echo to the sense”.e.g.Here it comes sparkling,And there it lies darkling…Spouting and frisking,…Secondary Onomatopoeia•Certain sounds and sound sequences are associated with certain senses in an expressive relationship.e.g.sn/--breath noise; quick separation or movement; creeping:sniff, snuff, snore, snort, snip, snap, snatch, snake, snail, sneak, snoop (窥探) Duplicated words or phrases• A tall clock tick-tocked on the stair.•He gave the deck a thorough riffle-shuffle and then dealt the cards. 他把牌彻底洗过一遍,然后发牌. Metaphor•They were allowed to leapfrog the long lines of traders and get immediate appointments with Chinese representatives•US influence and prestige nosedived in Africa.•The came up with a plan for drastic pruning of the bloated institution.Synecdoche 提喻Sail—ship Hand—man The smiling year—spring A Solomon—a wise man Metonymy 借代• A watched bottle never boils.•He never let his heart rule his head.Analogy 类比•talkathon (马拉松式谈话或座谈节目)•telethon (马拉松式电视广播节目)Color analogy 色彩类比His short play is in the white list. (批准上演的节目名单)grey list—非明文查禁但仍属不合法的人或物grey-collar workers—服务性行业的职工Number analogy数字类比The Fourth World (最贫国集团)The First FamilyThe three R’s (reading, writing arithmetic)Space analogy 地点空间类比•Moonscape—landscape•Marrain(火星上地形)—terrain•Earthrise—sunrise•Spacefaring(航天飞行)--seafaring反义类比•Daylighting –白天兼职,晚上主要工作•Low-rise—低层建筑•Cold line—冷线Analogy 近似类比•Missile gap (美国与苏联在导弹发展上的差距)Generation gap, development gap，Production gap, credibility gap•Watergate13.The Change of Word MeaningAlbatross 信天翁---cause of worries, misfortuneFor it is my special albatross to be related to the guy…. (p.88)Harvest---getting in the crops，crops that you get inBenchEvery time we go there, he is sitting on a park bench.（A piece of furniture for you to sit on）Here is the list of the full bench of the supreme court. （judges）He was brought before the bench. （court）Mary served on the bench and in Congress.Tom got a bench in the Parliament. (seat)This is a team with the best bench. (substitutes)They conducted the bench test successfully.（table）Central signification : furnitureSecondary meaning: judge, seat, substitute ,tableShe took her cat to the bench show. 动物展览评比会Tom’s father worked as a bench scientist for many years. 在实验室工作的科学家I am tired of being a bench warmer, nor do I want to be a bench jockey. 替补队员；在替补队员席上起哄的棒球队员（为干扰对方运动员或裁判员）Treacle1. Pertaining to wild beast.(与野兽有关的。

1Arbitrariness: Human language is arbitrary. This refers to the f act that there is no logical or intrinsic connection between a particular sound and the meaning it is associated with. For example, f or the same animal dog, in English we call it /d0g/, inCh inese as “gou”, but “yilu” in Japanese.2Duality:To human language, the way meaningless elements of language at one level (sounds and letters) combine to f orm meaningf ul units (words) at anotherlevel.3A descriptive linguisticsattempts to tell what is in the language, it attempts to describe the regular structures of the language as they are used, not according to some view of how they should be used. While the prescriptive linguistics tells people what should be in the language and tries to lay down rules to tell people how to use a language. Most modern linguistics is descriptive, whereas traditional grammars are prescriptive.4Immediate constituent analysis: The approach to divide the sentence up into its immediate constituents by using binary cutting until obtaining its ultimate constituents is called immediate constituent analysis. IC analysis is a hierarchical analysis showing the dif ferent constituents at dif ferent structural levels based on the distribution of linguistic f orms. The best way to show IC structure is to use a tree diagram. The f irst divisions or cuts are known as the immediate constituents(ICs), and the f inal cuts as the ultimate constituents(UCs).5Assimilation:Sounds belonging to one word or one syllable can cause changes in sounds belonging to neighboring words or syllables. As the f ollowing sounds bring about the change, this process is called regressive assimilation.e.g. a vowel becomes [+nasal] when f ollowed by a [+nasal] consonant.6Phonetics: The study of linguistic speech sounds that occur in all human languages , how they are produced, how they are perceived, and their physical properties, is called phonetics. The task of phonetics is to identif y what are speech sounds in a language, and then to study their characteristics. It includes three main areas: articul atory phonetics, acoustic phonetics, and auditory phonetics.7 Phonology: It is the description of the systems and patterns of speech sounds in a language. It is based on a theory of what every speaker of a language unconsciously knows about the sound patterns of that language. 8 Allophone is a phonetic variant of a phoneme in a particular language.9Recursiveness：It refers to the rule which can be applied repeatedly without any def inite limit. The rules introducing prepositional phrases also introduce the important concept of recursion.10 Stress: The prominence given to certain sounds in speech. When a word has more than one syllables, one of them will be pronounced with more prominence than others. This brings us to another speech sound phenomenon, that of stress. When a word belongs to dif ferent word classes, the stress of the word will be sometimes placed on diff erent syllables. When all the words above are stressed on thefirst syllables, they are nouns, but if they have the second syllables stressed, the words become verb s. Stress may also have af unction at the sentence level. In this case, the phonetic f orm of word stress may be show which part of sentence is in f ocus.11Morphology: is thus the study of the internal structure, f orms and classes of words, intended structure relevant rule f or word f ormation.12Allomorph: An allomorph is a member of a set of morphs which represent the same morpheme. Allomorphs are phonological or orthographic variants of the same morpheme. Allophones are in complementary distribution, allomorphs are also in complementary distribution, that is to say, they cannot occur in the same environment. e.g. -s, -es, and -en are all allomorphs (in writing) of the plural morpheme.13Derivation: the f ormation of new words by adding aff ixes to other words or morphemes in morphology and word f ormation.14Acronym: words which are composed of the first letter of a series of words and are pronounced as single words. Exmples: NATO, radar and yuppy.15blending: A single new word can be f ormed by combining two separate f orms. Typically, blending is finished by taking only the beginning of one word and joining it to the end of another word. For example, brunch is f ormed by the shortened f orms of breakfast and lunch.16Compounding:is the f ormation of new words by joining two or more stems. We have three types of compounds: 1, noun compounds:noun+noun: armchair, rainbow; 2, verb compounds: verb+verb: to sleep-walk; 3, adjective compounds: verb+adjectives: stir-crazy17Root: Some morphemes like car, talk, f riend and tour can stand alone as words. Such morphemes are called f ree morphem es. A word must contain an element that can stand by itself, that is a free morpheme, such as talk. Such an element is called a root. remains when all aff ixes are stripped from a complex word, e.g. system f rom un- + system + atic + ally. 18Minimal pairs and sets: The phonologist is concerned with what differences are signif icant, or technically speaking, distinctive. A distinctive diff erence is one that brings about the change of meaning. In order to determine which are distinctive sounds, the customary practice is to set up minimal pairs-pairs of words which differ from each other only by one sound.19Stem: A “stem” is any morpheme or combination of morphemes to which an aff ix can be added. It may be the same as , and in other cases, dif ferent from, a root. For example, in the w ord “f riends” , “f riend” is both the root and the stem, but in the word “f riendships”, “f riendships” is its stem, “f riend” is its root. Some words (i. e., compounds ) have more than one root ,e.g., “mailman” , “girlf riend” ,ect.20Suffix: Af f ixes can be joined to the end of the root or stem, in which case they are called suff ixes.An “affix” is the collective term f or the type of f ormative that can be used, only when added to another morpheme(the root or stem). Aff ixes are limited in number in a language, and are generally classif i ed into three subtypes: pref ix, suff ix and inf ix, e. g. , “mini-”, “un-”, ect.(pref ix); “-ise”, “-tion”, ect.(suff ix).21Syntax: the term used to ref er to the structure of sentences and to the study of sentence structure.22IC analysis: the approach to divide the sentence up into its immediate constituents byusing binary cutting until obtaining its ultimate constituents. 23Semantics: the study of linguistic meaning.24Sense: the inherent part of an expression’s meaning, to gether with the context, determines its ref erent. 25Reference: (in semantics) the relationship between words and \ the things, actions, events and qualities they stand f or. An example in English is the relationship between the word tree and the object “tree” (ref erent) in the real world.26Seven types of meaning: Conceptual meaning; thematic meaning ; connotative meaning; social meaning; affective meaning；ref l ective meaning; collocative meaning;后5种称associ ative meaning27Lexical gap: the absence of a word in a particular place in a semantic field of a language. For instance, in English we have brother versus sister, son versus daughter, but no separate lexemes f or “male” and“f emale” cousin.28Pragmati cs: can be def ined as the study of languages in use. It deals with how speakers use languages in ways which cannot be predicted f rom linguistic knowledge alone, and how hearers arrive at the intended meaning of speakers. In a broad sense, pragmatics studies the principles observed by human beings when communicate with each other. We can roughly say that pragmatics takes care of meaning that is not covered by semantics. So people use the f ormula as itsdef inition:PRAGMATICS=MEANING-SEMANTICS. 29Anaphora: a process where a word or phrase (anaphor) refers back to another word or phrase which was used earlier in a text or conversation.30Cohesion: the grammatical and/or lexical relationships between the different elem ents of a text. This may be the relationship between di ff erent sentences or different parts of a sentence.31Coherence: the relationship that links the meanings of utterances in a discourse or of the sentences in a text.32Prototype: what members of a particular community think of as the best example of a lexical category, e.g. f or some English speakers “cabbage” (rather than, say, “carrot”) might be the prototypical vegetable. 33 Prototype theory: a theory of human categorization that was posited by Eleanor Rosch. Following this theory, natural categories are organized according to prototypes which are considered as the most typical or representative of the category. A robin or sparrow is regarded as a prototype of the category of “bird”. People decide whether an entity belongs to a category by comparing that entity with a prototype.34iconicity: a feature of a language which means that the structure of language reflects in some way the structure of experience, that is, the structure of the world, including the perspective imposed on the world by the speaker. Caesar’s historic words “Veni, vidi, vici (I ca me, I saw, I conquered)” is a good case to prove the iconicity of order(the similarity between temporal events and the linear arrangement of elements in a linguistic construction). Iconicity of distance a ccounts f or the fact that things which belong together conceptually tend to be put together linguistically, and things that do not belong together are put at a distance. This entails that conceptual distance corresponds to linguistic distance not merely physical distance. eg: a, I killed the chicken. b, I caused the chicken to die. Iconicity of complexity: The phenomenon that linguistic complexity ref lects conceptual complexity is usually called iconicity of complexity.35Reflective meaning: is the meaning which arises in cases of multiple conceptual meanings, when one sense of a word f orms part of our response to another sense. Ref lective meaning is the product of people’s recognition and imagination.36Ambiguity: It refers to the phenomenon that an expression has more than one meaning. Two diff erent types of ambiguity can be distinguished on the basis of what is causing it: lexical ambiguity (more than one word meaning) and structural ambiguity (more than one synt actic structure) 37The diacritics: are additional symbols or marks used together with the consonant and vowel symbols to indicate nuances of change in theirpronunciation38Complementary distribution: [p.pH] are two different phones and are varivants of the phoneme /p/such variants of a phoneme are called allophones of the same phoneme. In this case the allophones are said to be in complementary distribution, because they never occur in the same context. [p] occurred af ter [s] while [ph] occurs in other places.39syllable: A unit in speech which isof t en longer than one sound and smaller than a whole word.41 the difference between derivational affix and inflectional affix (1)Inf lectional aff ixes very of t en add a minute or delicate grammatical meaning to the stem. E.g. toys, walks, John’s, etc. In contrast, derivational aff ixes of ten change the lexical meaning.E.g. cite, citation, etc.(2)Inf lectional aff ixes don’t change the word class of the word they attach to, such as flower, flowers, whereas derivational aff ixes might or might not, such as the relation between small and smallness f or the f ormer, and that between brother and brotherhood f or the latter. (3)In English, inf lectionalaff ixes are mostly suffixes, which are always wordf inal. E.g. drums, walks, etc. But derivational aff ixes can be prefixes or suffixes. E.g. depart, teacher, etc.定义：Derivational morphemes which are used to make new words in the language and are of ten used to make words of a di ff erent grammatical category from the stem Inflectional morphemes, which are not used to produce new words, but rather to show aspects of the grammatical f unction of a word.。

英语语言学一、名词解释第一课1.Synchronic共时性: S aid of an approach that studies language at a theoretical “point” intime.\ A kind of description which takes a fixed instant (usually, but not necessarily, the present), as its point of observation. Most grammars are of this kind.ngue语言: The abstract linguistic system shared by all members of a speech community.nguage: Language is a system of arbitrary vocal symbol used for human communication.4.Arbitrariness任意性:One design feature of human language, which refers to the face that theforms of linguistic signs bear no natural relationship to their meaning.第二课1.Phoneme音位: Phonology is concerned with the speech sounds which distinguish meaning. Thebasic unit in phonology is called phoneme; it is a unit that is of distinctive value.2.Allophone音位变体: The different phones which can represent a phoneme in different phonetic environment are called the allophones of that phoneme.3.Minimal pair最小对立体: When two different forms are identical in every way except for onesound segment which occurs in the same place in the stings, the two words are said to form aminimal pair.第三课1.Morphology形态学: Morphology is a branch of grammar which studies the internal structure of words and the rules by which words are formed.2.Derivational morphemes派生词素:Some morphemes which change the category or grammatical classof words are called…3.Inflectional morphemes曲折词素: Some bound morphemes which are for the most part purely grammatical markers and signify such concepts as tense, number, case and so on.第四课1.Syntax语法句法: A branch of linguistics that studies how words are combined to form sentencesand the rules that govern the formation of sentences.2.Syntactic categories句法范畴: Words can be grouped together into a relatively small numberof classes, called syntactic categories.3.Deep structure 深层结构: Formed by the XP rule in accordance with the head’s subcategorization properties, is called deep structure or D- structure.4.Surface structure 表层结构: Corresponding to the final syntactic form of the sentence whichresults from appropriate transformations, is called Surface structure or S- structure.第五课1.Reference指称: Reference means what a linguistic form refers to in the real, physical world;it deals with the relationship between the linguistic element and the non-linguistic world of experience.2.Homonymy同音异义: Homonymy refers to the phenomenon that words having different meanings havethe same form, i.e. different words are identical in sound or spelling, or in both.3.Hyponymy 上下义关系: Hyponymy refers to the sense relation between a more general, more inclusive word and a more specific word.第六课1.Pragmatics语用学: Pragmatics can be defined as the study of how speakers of a language use sentences to effect successful communication.2.Utterance话语: a sentence as what people actually utter in the course of communication.3.Utterance meaning话语意义: Utterance is based on sentence meaning; it is realization of the abstract meaning of a sentence in a real situation of communication, or simply in a context.4.Illocutionary act言外行为: An illocutionary act is the act expressing the speaker’s intention; it is the act performed in saying something.二、简答题第一课1．What are the major branches of linguistics? What does each of them study?Phonetics: The study of sounds used in linguistic communication. It describes individual speech sounds and indicates their physical or phonetic properties.Phonology:It studies the ways in which these sounds form patterns and systems and how they work to convey meaning in the system of language.Morphology:A field of linguistics focused on the study of the forms and formation of words in a languageSyntax: A set of rules that govern how words are combined to form phrases and sentences.Pragmatics: the study of the use of language in a social context.2．What characteristics of language do you think should be included in a good, comprehensive definition of language?The important characteristics which should be included in a good definition of language are separately: systematic, arbitrary and vocal.First of all, language is a system. It has its own set of rules for people to abide by, or people will use the language in a wrong way.Second, language is arbitrary in the sense that there is no intrinsic connection between a linguistic symbol and what the symbol stands for.The fact that different languages have different words for the same object is a good illustration of the arbitrary nature of language. Third, language is vocal because the primary medium for all languages is sound.3．What are the main features of human language that have been specified by C.Hockett to show that it is essentially different from animal communication system?1) Arbitrariness: no natural/motivated/logical relationship between the sign and what thesign stands for.2)Productivity:provides opportunities for sending messages that have never been sent beforeand for understanding novel messages.3) Duality: language is a system, which consists of two sets of stuctures, or two levels.4) Displacement: can be used to refer to things real or imagined, past, present or future5) Cultural transmission第二课1. How do phonetics and phonology differ in their focus of study? Who do you think will be moreinterested in the different between say[i]and[i],[p] and[ph],a phonetician or a philologist? Why? 语音学和音位学的研究中心有何不同?语音学家和音位学家哪一个更关心清晰音的区别?为什么?Phonetics — description of all speech sounds and their find differences.Phonology — description of sound systems of particular languages and how sounds function to distinguish meaning.A phonetician would be more interested in such differences cos such differences will not cos differences inmeaning.2. What is phone? How is it different from a phoneme? how are allophones related to a phoneme?Phone is a phonetic unit, it has no meaning.Phoneme is a phonological unit with distinctive value .The phoneme /l/ can be realized as dark/l-/and clear/l/,which are allophones of the phoneme /l/Allophones---actual realization of a phoneme in different phonetic contexts.第三课1. Think of three morpheme suffixes, give their meaning and specify the types of stem they may be suffixed to. Give at least two examples of each.Suffix: -ingMeaning: denoting a verbal action, an instance of this, or its resultStem type: added to verbsExamples: fighting: denote the action of battlebuilding: denote the action of constructionSuffix: -ableMeaning: able to beStem type: added to verbsExamples: avoidable: able to be prevented fromcalculable: able to be measured or assessedSuffix: -istMeaning: denoting a member of a profession or business activityStem type: added to nounsExamples: dramatist: a person who writes playsdentist: a person who treats the teeth disease2. Think of three morpheme prefixes, give their meaning, and specify the types of stem they may be prefixed to. Give at least two examples of each.1)prefix: un-meaning: denoting the absence of a quality or state; notstem type: added to nounsexamples: unacademic: not adopting or characteristic of a scholarly approach orlanguageunhappy: not happy2)prefix: anti-meaning: opposed to; againststem type: added to nounsexamples: anti-abortion: opposing or legislating against medically inducedabortionanti-art: against the traditional art3)prefix: re-meaning:once more; afresh; anewstem type: added to verbsexamples: restart: start once morereaccustom: accustom (someone) to something again第五课1. What are the major types of synonyms in English?并举例1)dialectal synonyms-----synonyms used in different regional2)Stylistic synonyms: synonyms differing in style3)Synonyms that differ in their emotive or evaluative meaning4)Collocational synonyms: what words they go together with5)Semantically different synonyms: differ from the words themselves2. Explain with examples “homonymy”, “polysemy”, and “hyponymy”.Homonymy: Homonymy refers to the phenomenon that words having different meanings have the same form, i.e., different words are identical in sound or spelling, or in both. When two words are identical in sound, they are homophones. When two words are identical in spelling, they are homographs. When tow words are identical in both sound and spelling, they are complete homonyms. The examples are as followed:Homophones: rain/reign night/knight piece/peaceHomographs: bow v./bow n. tear v./tear n.Complete homonyms: fast adj./fast v.Polysemy: while different words may have the same or similar meaning, the same one word may have more than one meaning. This is what we call polysemy, and such a word is calleda polysemic word. The more commonly used a word is, the more likely it has acquired morethan one meaning. For example, the word table has at least six meanings when we look it up in the dictionary:1. a piece of furniture2.all the people seated at a table3.the food that is put on a table4. a thin flat piece of stone, mental, wood, etc5.orderly arrangement of facts, figures, etc6.part of a machine-tool on which the work is put to be operated onHyponymy refers to the sense relation between a more general, more inclusive word and a more specific word. The word which is more general in meaning is called the superordinate, and the more specific words are called its hyponyms. Hyponyms of the same superordinate are co-hyponyms to each other. For example,Superordiante: flowerHyponyms: rose, tulip, carnation, lily, morning golory第六课1. What does pragmatics study? How does it differ from traditional semantics?答： Generally speaking, pragmatics is the study of meaning in the context. It studies meaning in a dynamic way and as a process. In order to have a successful communication, the speaker and hearer must take the context into their consideration so as to effect the right meaning and intention. The development and establishment pragmatics in 1960s and 1970s resulted mainly from the expansion of the study semantics. However, it is different from the traditional semantics. The major difference between them lies in that pragmatics studies meaning in a dynamic way, while semantics studies meaning in a static way. Pragmatics takes context into consideration while semantics does not. Pragmatics takes care of the aspect of meaning that is not accounted for by semantics.2. What are the five types of illocutionary speech acts Searle has specified? What is the illocutionary point of each type?答：(1) representatives: stating or describing, saying what the speaker believes to be true(2) directives: trying to get the hearer to do something(3) commissives: committing the speaker himself to some future course of action(4) expressives: expressing feelings or attitude towards an existing(5) declarations: bringing about immediate changes by saying somethingThe illocutionary point of the representatives is to commit the speaker to something's being the case, to the truth of what has been said, in other words, when performing an illocutionary act of representative, the speaker is making a statement or giving a description which he himself believes to be true. Stating, believing, sweating, hypothesizing are among the most typical of the representatives.Directives ate attempts by the speaker to get the hearer to do some- thing. Inviting, suggesting, requesting, advising, wanting, threatening and ordering are all specific instances of this class.Commissives are those illocutionary acts whose point is to commit the speaker to some future course of action, i.e. when speaking the speaker puts himself under a certain obligation.Promising, undertaking, vowing are the most typical ones.The illocutionary point of expressives is to express the psychological state specified in the utterance. The speaker is expressing his feelings or attitudes towards an existing state of affairs, e.g. apologizing, thanking, congratulating.The last class “declarations” has the characteristic that the successful performance of an act of this type brings about the correspondence between what is said and reality.3. What are the four maxims of the CP? Try to give your own examples to show how flouting these maxims gives rise to conversational implicature?答： Cooperative Principle, abbreviated as CP. It goes as follows:Make your conversational contribution such as required at the stage at which it occurs by the accepted purpose or direction of the talk exchange in which you are engaged.To be more specific, there are four maxims under this general principle:(1) The maxim of quantity① Make your contribution as informative as required (for the current purpose of theexchange).② Do not make your contribution more informative than is required.(2) The maxim of quality① Do not say what you believe to be false.② Do not say that for which you lack adequate evidence.(3) The maxim of relationBe relevant.(4) The maxim of manner① Avoid obscurity of expression.② Avoid ambiguity.③ Be brief (avoid unnecessary prolixity).④ Be orderly.。