Lesson Five

Accounting English
Lesson five— accounting cycle
On 1 June 20X8, Jock Heiss commenced trading as an ice cream salesman, using a van which he drove around the streets of his town. (a) He rented the van at a cost of $1,000 for three month. Running expenses for the van averaged $300 per month. (b) He hired a par time helper at a cost of $100 per month. (c) He borrowed $2,000from his bank, and the interest cost of the loan was $25 per month. (d) His main business was to sell ice cream to customers in the street, but he also did some special catering for business customers, supplying ice creams for office parties. Sales to these customers were usually on credit. (e) for the three months to 31 August 20X8, his total sales were as follows: (i) cash sales $8,900 (ii) credit sales $1,100

10/30/2018
1.Several Kinds of Counter-offers
• • • • • •
1) Counter-offer on price . 2) Asks for reduction of minimum quantity. 3) Counter-offer on payment terms. 4) Asks for earlier delivery. 5) Asks for changing the package. 6) Counter-offer on the discount of the goods. 7) Asks for more commission.
10/30/2018
Counter-offer
• A buyer does not agree with any or some of the transaction terms of a quotation or a firm offer, he sends a counter-offer. • No matter how slight the alternation may appear to be, signify that business has to be negotiated on the renewed basis.
10/30/2018
2.The structure of an offer
1)Opening Paragraph: Express your thanks for the enquiry, give your conditions for offer. 2)Transitional Paragraph: • (1) Name of the goods, quality or specifications, quantity, details of prices, discounts, terms of payment, time of shipment, and packing conditions so as to enable the buyer to make a decision. • (2) A supplementary short paragraph to draw the customer’s attention to other products likely to interest the buyer. 3)Closing Paragraph: Express your hope for an order.

This loomed as a project of no small dimensions, and at first I was tempted to give her back to Petey. (Para.61) no small: Understatement, restraint or lack of emphasis in expression, as for rhetorical effect. 保 守的陈述, 掩饰 Litotes/Understatement: A figure of speech consisting of an understatement in which an affirmative is expressed by negating its opposite, 曲言法, 间接表达法, 反语法 (以反面的否定代替肯 定的词格) not bad = very good no easy = very difficult This is no small problem=This is a very big/serious problem.
This loomed as a project of no small dimensions, and at first I was tempted to give her back to Petey. (Para.61) To teach her to think appeared to be a rather big task and in the beginning I would like to return her to Petey.
“Polly,” I said to her when I picked her up on our next date, “tonight we are going over to the Knoll and talk.” (Para.62) I picked…next date: On our next social engagement day I called on her to take her along with me. pick up: to stop for (to call on) and take or bring along

What is language?
1. “Language is a purely human and non-instinctive method of communicating ideas, emotions and desires by means of voluntarily produced symbols.” (Sapir, 1921) 2. Language is “the institution whereby humans communicate and interact with each other by means of habitually used oral-auditory arbitrary symbols.” (Hall, 1968) 3. “From now on I will consider language to be a set (finite or infinite) of sentences, each finite in length and constructed out of a finite set of elements.” (Chomsky, 1957)
Features of Language
1. Language is an important part of culture. (语 语 言是文化的重要组成部分。 言是文化的重要组成部分。) 2. Language is the symbol and carrier of culture. (语言是文化的表现形式和承载形式。) 语言是文化的表现形式和承载形式。 语言是文化的表现形式和承载形式 3. Language is the means of thinking. (语言是思 语言是思 维的工具。 维的工具。) Genie’ case and wolf boy 4. Language is the tie and bridge of human civilization.(语言是维系人类社会文明的纽 语言是维系人类社会文明的纽 带。)

(3)省略代词 为避免引起歧义或词语重叠。 省略人称代词 省略反身代词 省略其他代词
a. b. c.
Ⅲ Translation skill:Add words and delete words
a.省略人称代词 Water passes from a liquid to a solid state when it freezes. 水结冰时就从液态转变为固态。
Ⅲ Translation skill:Add words and delete words
Two valves are fitted at or near the top end of the cylinder. 两个阀门安装在汽缸的顶部 顶部或靠近 顶部 顶部。
Ⅲ Translation skill:Add words and delete words
Ⅲ Translation skill:Add words and delete words
The mobility normally decreases with temperature. Mobility [mәʊ’bɪlɪti:] 迁移率, 迁移 迁移率通常随温度的升高 降低。 升高而降低 升高 降低。
增词可使译文具体化， 增词可使译文具体化，这种方法往往也 体现在某些单词的翻译上。 体现在某些单词的翻译上。 Oxidation [,ɔksɪ’deɪʃ ɔ ɪ ɪʃәn] n.氧化（作用 ） 氧化（ ɪʃ 氧化 Saturation [,sætʃә’reɪʃ ɪʃәn] n.饱和（现象） 饱和（ ʃ ɪʃ 饱和 现象）
Ⅲ Translation skill:Add words and delete words
A battery has within it some resistance called internal resistance. 电池内部有一些电阻，称为内阻。

2/13/2017
2.The structure of an offer
1)Opening Paragraph: Express your thanks for the enquiry, give your conditions for offer. 2)Transitional Paragraph: • (1) Name of the goods, quality or specifications, quantity, details of prices, discounts, terms of payment, time of shipment, and packing conditions so as to enable the buyer to make a decision. • (2) A supplementary short paragraph to draw the customer’s attention to other products likely to interest the buyer. 3)Closing Paragraph: Express your hope for an order.
Lesson Five
Offers and Counter-offers
Offer
• An offer is a promise to supply goods on the terms and conditions stated. • In an offer, the seller not only quotes the price of the goods, but also indicates all necessary terms, such as: description of the goods, quality, quantity, price, time of shipment, terms of payment and so on.

Purchase Orders
Bank Statements Sales Tickets
8
3.The Account and its Analysis
An account is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item.
General Ledgers
Keep to a more manageable size
A (subsidiary ledger)
B
C
17
5.Debits and Credits
A T-account represents a ledger account and is a tool used to understand the effects of one or more transactions.
Lesson Five Ledger Accounts
Learning objectives: 1: Explain the steps in processing transactions 2: Describe source documents and their purpose 3: Describe an account and its use in recording transactions 4: Describe a ledger and a chart of accounts 5: Define debits and credits and explain their role in double-entry accounting 6.Journalizing & Posting Transactions 7. Debt ratio

Lesson Five Discovering the Chemical Nature of the Gene
Glossary adenine ['æ dəni:n] 腺嘌呤 A purine base that is an essential constituent of the nucleic acids and also of such coenzymes as NAD and FAD.
nucleoside ['nju:kliəsaid] 核苷 A purine or pyrimidine base attached to ribose or deoxyribose. The nucleosides commonly found in DNA and RNA are: cytidine, cytosine deoxyriboside, thymidine, uridine, adenosine, adenine deoxyriboside, guanosine, and guanine deoxyriboside. Note that thymidine is a deoxyriboside and cytidine, uridine, adenosine; and guanosine are ribosides.
one-gene-one-polypeptide hypothesis 一基因一多肽 假说 The hypothesis that a large class of genes exist in which each gene controls the synthesis of a single polypeptide. The polypeptide may function independently or as a subunit of a more complex protein. subunit [sʌb'ju:nit]亚单位 function 运行 行使功能

• 8. Where’ve you been? • Not to be taken literally. It implies that the narrator is rather ignorant and does not know what everybody knows. • 9. “In the library,” I said, naming a place not frequented by Big Men on Campus. • This is a deliberate retort y the narrator. He takes Petey’s words literally, pretending not to understand his implied criticism.
• Big Men on Campus: 学校里的大块头们 • It is referring to people like Petey who are rarely seen in the libraries, but only in football fields. • 10. Look at it rationally. • “it” stands for the whole issue of owning and wearing a raccoon coat.
• 17. In a few years I would be out in practice. • In a few years I would be out of school and working as a lawyer. • 18. I was well aware of the importance of the right kind of wife in furthering a lawyer’s career. • I knew very well how important it was for a lawyer to have the right kind of wife.