The comparative effect of direct written corrective feedbackmain

专业课原理概述部分一、选择题（每题1分，共5分）1.Whichofthefollowingisthecorrectformofthepresentsimpletens eforthethirdpersonsingularinEnglish?A.Sheeatbreakfastat7am.B.Hegoestoschoolbus.C.Ithavealongtl.D.TheywatchTVeveryevening.2.Whatisthepastparticipleoftheverb"go"?A.WentB.GoneC.GoedD.Goning3.Whichwordistheoppositeof"expensive"?A.CheapB.CostlyC.PricelessD.Inexpensive4.Choosethecorrectconjunctiontopletethesentence:"He________ __hungry,soheateasandwich."A.butB.andC.orD.because5.Whichofthefollowingsentencesisinthepassivevoice?A.Thedogbarkedloudly.B.Thecakewaseatenthechildren.C.Shewritesalettereveryweek.D.Theyareplayingfootballinthepark.二、判断题（每题1分，共5分）1.Theword"cat"isasingularnoun.()2."Iamgoingtothelibrary"isinthepresentcontinuoustense.()3."Hedidn'tdoanything"meansthathedidsomething.()4."Shecansinganddance"meansthatsheisabletosinganddance.()5."Theyshouldhavefinishedtheirhomework"impliesthattheyhaven otfinishedtheirhomework.()三、填空题（每题1分，共5分）1._______isthecapitalcityofFrance.2.I_______abookaboutsciencelastweek.3.She_______tothemovieswithherfriendsyesterday.4._______youlikesometea?5.Thesun_______intheeastandsetsinthewest.四、简答题（每题2分，共10分）1.Whatisthedifferencebetween"Idid"and"Ihavedone"?2.Howdoyouformthepastperfecttense?3.Whatistheuseoftheword"the"inasentence?4.Canyouexplnthedifferencebetween"affect"and"effect"?5.Whatisaconjunctionandgiveanexample.五、应用题（每题2分，共10分）1.TranslatethefollowingsentenceintoEnglish:"Elperroeunamanz ana."2.Writeasentenceusingthefutureperfecttense.3.Correctthefollowingsentence:"Shedon'tlikeapples."etheword"although"inasentence.5.Changethefollowingsentenceintothepassivevoice:"Theteacher taughtthestudents."六、分析题（每题5分，共10分）1.Analyzethefollowingsentence:"IfIhadknownaboutthemeeting,I wouldhaveattendedit."2.Explnthedifferencebetween"Iusedtogotothepark"and"Iamusedt ogoingtothepark."七、实践操作题（每题5分，共10分）1.Writeashortparagraph(about50words)describingyourfavoriteh oliday.2.Createadialoguebetweentwofriendsdiscussingtheirplansforth eweekend.八、专业设计题（每题2分，共10分）1.Designaclassroomactivitytopracticethepastperfecttense.2.Createaworksheetforstudentstopracticesubject-verbagreemen t.3.Planarole-playactivitytopracticeaskingfordirectionsinEngl ish.4.Developavocabularygametoteachnewwordsrelatedtotheenvironm ent.5.Writeashortstoryusingatleast10irregularverbsintheirpastfo rms.九、概念解释题（每题2分，共10分）1.Explntheconceptofdirectandindirectspeech.2.Definetheterm"phrasalverb"andgiveanexample.3.Whatisthedifferencebetween"affect"and"effect"?4.Explntheuseofthepresentperfectcontinuoustense.5.Definetheterm"homophone"andprovideanexample.十、思考题（每题2分，共10分）1.HowcantechnologybeusedtoenhanceEnglishlanguagelearning?2.Discusstheimportanceofreadinginlanguageacquisition.3.WhatarethechallengesfacedEnglishlanguagelearnersandhowcan theybeovere?4.HowcanculturalawarenessbeintegratedintoEnglishlanguagetea5.Reflectontheroleofmotivationinlanguagelearning.十一、社会扩展题（每题3分，共15分）1.Researchandwriteabouttheimpactofsocialmediaonlanguagelear ning.2.Explorethebenefitsofbilingualeducationanditsimplicationsf orsociety.3.InvestigatetheinfluenceofEnglishasagloballanguageonnon-En glishspeakingcountries.4.DiscusstheimportanceofEnglishlanguageproficiencyinthejobm arket.5.Analyzetheroleoflanguageinpreservingculturalheritage.一、选择题答案1.B2.B3.A4.D5.B二、判断题答案1.√2.√3.×5.√三、填空题答案1.Paris2.read3.went4.Would5.rises四、简答题答案1."Idid"referstoapletedactioninthepast,while"Ihavedone"refe rstoanactionthatwaspletedatanunspecifiedtimebeforenow.2.Thepastperfecttenseisformedwith"had"followedthepastpartic ipleoftheverb.3.Theword"the"isadefinitearticlethatspecifiesaparticularnou n.4."Affect"isaverbthatmeanstoinfluenceormakeadifferencetosom ething,while"effect"isanounthatreferstoaresultoroute.5.Aconjunctionisawordthatconnectsclausesorsentences.Example :"Iwantedtogototheparty,butIwastootired."五、应用题答案1.Thedogateanapple.2.Bynextyear,Iwillhavefinishedmystudies.3.Shedoesn'tlikeapples.4.Althoughitwasrning,theydecidedtogoforawalk.5.Thestudentsweretaughttheteacher.六、分析题答案1.Thesentence"IfIhadknownaboutthemeeting,Iwouldhaveattended it"isinthethirdconditionalandexpressesaregretfornothavingat tendedthemeeting.2."Iusedtogotothepark"referstoahabitinthepast,while"Iamused togoingtothepark"meansthatthepersonisnowaccustomedtothehabi tofgoingtothepark.七、实践操作题答案1.MyfavoriteholidayisChristmas.Itisatimeforfamily,gifts,and deliciousfood.WedecorateourhousewithaChristmastreeandlights .OnChristmasEve,weexchangegiftsandenjoyaspecialdinner.2.A:Whatareyoudoingthisweekend?B:I'mgoingtothebeachwithmyfamily.Whataboutyou?A:I'mstayingathomeandwatchingamovie.一、选择题：主要考察学生对英语基础语法知识的掌握，如动词时态、名词单复数、形容词比较级等。

2024-2025学年度东莞市第一学期五校联考高一英语第二部分阅读理解(共两节:每小题2.5分, 分50分)第一节(共15小题:每小题2.5分, 满分37.5分)阅读下列短文, 从每题所给的四个选项(A、B、C和D)中选出最佳选项, 并在卡上将该项涂黑。

AThe Lake District Attractions GuideDalemain Mansion & Historic GardensHistory, Culture & Landscape（景观）. Discover and enjoy 4 centuries of history, 5 acres of celebrated and award-winning gardens with parkland walk. Owned by the Hasell family since 1679, home to the International Marmalade Festival. Gifts and antiques, plant sales, museums & Mediaeval Hall Tearoom.Open: 29 Mar-29 Oct. Sun to Thurs. 11:15-16:00.Town: PenrithAbbot Hall Art Gallery & MuseumThose viewing the quality of Abbot Hall's temporary exhibitions may be forgiven for thinking they are in a city gallery. The impressive permanent collection includes Turners and Romneys and the temporary exhibition programme has Canaletto and the artists from St Ives.Open: Mon. to Sat. and Summer Sundays. 10:30-17:00 Summer.10:30-16:00 Winter.Town: KendalTullie House Museum & Art GalleryDiscover, explore and enjoy award-winning Tullie House, where historic collections, contemporary art and family fun are brought together in one impressive museum and art gallery. There are four fantastic galleries to visit from fine art to interactive fun, so there's something for everyone!Open: Mon. to Sat. 10:00-17:00.Town: CarlisleDove Cottage & The Wordsworth MuseumDiscover William Wordsworth's inspirational home. Take a tour of his Lakeland cottage, walk through his hillside garden and explore the riches of the collection in the Museum. Visit the shop and relax in the cafe. Exhibitions, events and family activities throughout the year.Open: Daily, 09:30—17:30（last admission 17:00）.Town: GrasmereWhen is the House at Dalemain Mansion & Historic Gardens open on Sundays in JulyA.11:15-16:00.B.12:00-16:30.C.09:30-17:30.D.10:30-16:00.What can visitors do at Abbot Hall Art Gallery& MuseumA. Learn the history of a family.B. Attend a famous festival.C. Have some interactive fun.D. Enjoy Romney's works.13. Where should visitors go if they want to explore Wordsworth's lifeA. Kendal.B. Grasmere.C. Penrith.D. Carlisle.B“Is everybody ready " the teacher asked, I certainly wasn't. It was the early 1980s and 1 was in my high school typing class. I took it as an elective(选修的) course because learning French or Spanish seemed too difficult, After some time, I wished I hadn't picked it, I had thought we would just be learning to touch type(自打), but not be tested on speed and accuracy(准确率), In addition to this, l was the only freshman in the class, Most of the other students were juniors or seniors.“Hands on home keys. Eyes on the book, Ready Type," said the teacher, Suddenly the room was alive with 30 electric typewriters’ keys being pounded(猛击) on, I tried my best to keep up, but it was clear being a clerk wasn't in my future. Though I didn't make many errors, my typing speed was very slow and I knew I wasn’t going to get a good grade on this test. I really regretted taking this class and wished I could be learning phrases in French instead.Now 43 years later I am so happy that I took that class and learnedhow to type. It has helped me write countless stories with inspiration(灵感) flowing through my heart and mind and into the keys on my computer keyboard. It has helped me to write letters and e-mails full of kindness to share with friends and family. It has helped me to do what I was meant to do and share what I was meant to share in this life. I am thankful to take that class.We may meet difficulties in life. There are people we need to meet, skills we need to learn, talents we need to have and love we need to share. We'd better accept them all with a grateful heart, even when we don't know why sometimesWhy did the author choose the typing classA. She could type quickly and accurately.B. She could learn from others as a freshman.C. She wanted to work as a clerk in the future.D. She thought it was easier than other elective courses.15. What could be inferred from the author's type learning experienceA She was not fit for it.B. She was truly good at it.C. She developed a great interest in it.D. She could depend on it for her future job.16. What can we learn from the third paragraphThe author benefited from learning typing.The author enjoyed herself at the typing class.Learning typing changed the author's personality.D. The author became a great writer thanks to learning typing.17. What does the author want to tell us through the textA. Life is difficult sometimes.B. We should master some skills.C. Learn to accept everything in life.D. Wait and see the results of our effortsCDuring the five day International Labor Day holiday that began on April 30, tourist attractions that offered ancient Chinese or guofeng experiences attracted a lot of people, some of whom wore traditional clothing and makeup to enhance the pleasure of their experiences.Qujiang New District in Xi'an, Shaanxi province, charmed tourists with a new attraction on the theme of a TV serial The Longest Day in Chang'an. It offered visitors a chance to "travel back in time" and experience a day in the life of people living in the Tang Dynasty （618-907）. Xi'an, known as Chang'an back then, was the capital. The World Rural Tourism Town in Huzhou, Zhejiang province, held a cultural festival with a silk and Song Dynasty（960-1279）theme.During the first three days of the holiday, the place received nearly 30,000 visits, putting it into an online list of the 10 most popular Huzhou attractions.The Jizhouyao scenic area in Jiangxi province held a tourism festival with a Song Dynasty theme.Tourists, wearing period costumes and makeup, tried their hand at the ancient Chinese game of touhu—throwing arrows into a distant pot—and tasted yonghe tofu, one of the top 10 Jiangxi dishes.COVID-19 has accelerated changes in the needs of consumers, who are increasingly pursuing comfortable and safe tourism products that benefit both the environment and people's health. For tourism businesses, it's important to highlight the cultural elements of tourism products by drawing inspiration from China's traditional culture.Hotels also took advantage of the guofeng craze to feed the growing passion for traditional Chinese culture. A guofeng hotel provided replica （仿制品）costumes from online games based on the Chinese classic Journey to the West, which the guests could try on for photos.What does the underlined word"enhance"in Paragraph 1 mean？A. Increase.B. Explore.C. Seek.D. Examine.19. Oujiang New District attracted tourists because of .A. Its delicious food.B. Its beautiful scenery.C. Its themed tourist attraction.D. Its geographical location.20. What did the World Rural Tourism Town and the e Jizhouyao scenic area have in common？A. They featured local snacks.B. They were popular online.C. They offered traditional costumes.D. They shared the Song Dynasty theme.21. What is the best title for the text？A. Guofeng Varies from Place to PlaceB. The Traditional Culture Brings ChangesC. COVID-19 Affects China's TourismD. The Ancient Culture Adds to Holiday AttractionDChildren are more creative when they learn in natural surroundings, according to new research from Curtin University. Primary school students in Australia and England were put to the test to see whether writing poetry in a natural outdoor setting produced more creative outcomes than writing in a classroom, and the answer was yes.Dr Paul Gardner and Sonja Kuzich from Curtin’s School of Education ran comparative trials with 10-year-old students in both countries and the results, recently published in the Cambridge Journal of Education, gave a big thumbs-up to the positive influence of natural settings. “We found that students who had direct contact with nature by immersing (沉浸) themselves in a bush or forest setting were much more descriptive and vivid in the language they used than the classroom-based writers who‘imagined’ being in nature through photos,” Dr Gardner said.In total, 97 students took part in the study, split across four classrooms, including two based at an English primary school and two from a primary school in Western Australia. In each country one class visited a natural bush or forest before writing a poem based on what they saw, smelt and felt. The other class viewed a pile of images of the same bush or forest setting.Ms Kuzich said the difference in creative language used between the classes was obvious with twice as many UK forest students using figurative (比喻的) language compared with their class-based counterparts. In Australia that figure rose to more than four times when comparing the poetry of the bush-based students with those who remained at school.The researchers say further studies of larger groups are nowrecommended to gain greater understanding of the influence of natural spaces and “green learning” in schools. Future research may also be needed to examine if the green learning can be translated into other learning themes or context to see if there is a flow on effect in different environments.22. Why were the students placed outdoors in natureA. To get more outdoor exercise.B. To experience nature in depth.C. To understand poems about nature better.D. To prove nature’s effect on creativity.23. What does paragraph 3 mainly talk aboutA. The specific steps of the experiment.B. New findings about students’ writing.C. The steps of training the children.D. The purpose of performing the test.24. What can we infer about the result of the studyA. Students in Australia prefer to study poems.Students in classrooms are not good at poems.Students in forests are more creative in writing poems Students in the UK and Australia have different writing skill preferences.25. What does the last paragraph implyA. Green learning is becoming a trend.B. Further studies are to be carried out.C. Green learning has been applied in school.D. Future research is of little significance.第二节七选五(共5小题:每小题2.5分，满分12.5分)根据短文内容，从短文后的选项中选出能填入空白处的最佳选项，并在答题卡上将该选项涂黑。

高中英语必备语法总结以下为您提供 20 个高中英语必备的语法总结、英语释义、短语、单词、用法及双语例句：---1. 现在完成时（Present Perfect Tense）- 语法总结：表示过去发生的动作对现在造成的影响或结果，或从过去开始一直持续到现在的动作。

- 英语释义：The present perfect tense is used to express an action that started in the past and continues to the present, or an action that happened in the past and has an effect on the present.- 短语：have/has done- 单词：finished, completed, achieved- 用法：I have lived in this city for five years. （我在这个城市住了五年了。

）- 双语例句：He has just left. （他刚刚离开。

） She has never been to Beijing. （她从未去过北京。

）2. 过去完成时（Past Perfect Tense）- 语法总结：表示过去某个时间或动作之前已经完成的动作。

- 英语释义：The past perfect tense indicates an action that was completed before another past action or time.- 短语：had done- 单词：gone, been, seen- 用法：By the time I arrived, they had already left. （我到的时候，他们已经离开了。

）- 双语例句：She had studied English for five years before she moved to the UK. （在她搬到英国之前，她已经学了五年英语。

（2022年）浙江省温州市大学英语6级大学英语六级真题(含答案)学校:________ 班级:________ 姓名:________ 考号:________一、1.Writing(10题)1. Directions: For this part, you are allowed 30 minutes to write a composition based on the following graph which shows the changes in the number of college graduates who chose to be teachers or to go into business. The suggested title is To Be a Businessman or to Be a Teacher. You should write no less than 150 words and your writing should contain the following ideas:1. 大学毕业中选择教师职业的人越来越少。

2. 大学毕业和中在大公司里谋职从商的人越来越多。

3. 出现这种情况的原因：在大公司工作工资待遇高，发展机会较多，可以较充分地实现个人的价值。

2. For this part，you are allowed 30 minutes to write a short essay entitled About Keeping Indoors You should write at least 150 words following the outline given below.1. 目前很多年轻人大部分时间喜欢“宅”在家里，很少外出进行户外活动2. 对这种做法有人表示支持，也有人并不赞成3. 我的观点3. 1. 现代生活充满压力2. 压力的种种迹象3. 如何减轻压力How to Reduce Stress and Tension4. For this part, you are allowed 30 minutes to write a short essay entitled Preserving Culture in the Face of Globalization. You should write at least 150 words following the outline given below in Chinese:1．什么是文化遗产(两个方面：文物古迹和文学艺术)?2．我国文化遗产在全球化影响下所受到的不利影响。

CHAPTER 12INTERNATIONAL RESOURCE MOVEMENTS ANDMULTINATIONAL CORPORATIONSOUTLINE12.1 Introduction12.2 Some Data on International Capital FlowsCase Study 12-1: Fluctuation of Foreign Direct Investment Flows to the United States12.3 Motives for International Capital Flows12.3a Motives for International Portfolio Investments12.3b Motives for Direct Foreign Investments to the United StatesCase Study 12-2: The Stock of Foreign Direct Investments Around the World 12.4 Welfare Effects of International Capital Flows12.4a Effects on the Investing and Host Countries12.4b Other Effects on the Investing and Host Countries12.5 Multinational Corporations12.5a Reasons for the Existence of Multinational Corporations12.5b Problems Created by Multinational Corporations in the Home CountryCase Study 12-3: The World's Largest Multinational Industrial CorporationsCase Study 12-4: Employment of U.S. MNCs Abroad12.5c Problems Created by Multinational Corporations in the Host Country12.6 Motives for and Welfare Effects of International Labor Migration12.6a Motives for International Labor Migration12.6b Welfare Effects of International Labor Migration12.6c Other Welfare Effects of International Labor MigrationCase Study 12-5: British and Soviet Brain Drain Is U.S. Brain GainCase Study 12-6: U.S. Immigration and Debate Over Immigration Policy Appendix: The Transfer ProblemKey TermsPortfolio investments Vertical integrationDirect investments Multinational corporations (MNCs) Portfolio theory Transfer pricingRisk diversification Brain drainHorizontal integrationLecture Guide:This is not a core chapter and I would skip it except for section 5 on multinational corporations and section 6 on immigration. Otherwise, I would present two sections in each of three classes.Answer to Problems:1. See Figure 1.In Figure 1, the outflow of capital is shown by the leftward and upward shift of the S K curve to S'K. This increases the return on capital until it is equal to that in the host or receiving country.2. See Figure 2.In Figure 2, the outflow of capital is shown by the rightward and downward shift of the S K curve to S'K. This reduces the return on capital until it is equal to that in the investing country.3. The data to update Table 12-1 is found in the July issue of the most recent year ofthe Survey of Current Business.4. The data to update Table 12-2 is found in the July issue of the most recent year ofthe Survey of Current Business.5. The data to update Table 12-3 is found in the July issue of the most recent year ofthe Survey of Current Business.6. The data to update Table 12-4 is found in the July issue of the most recent year ofthe Survey of Current Business.7. The Statement is true.The profitability of a portfolio is equal to the weighted average of the yield of the securities included in the portfolio. Therefore, the profitability of a portfolio of many securities can never exceed the yield of the highest-yield security in the portfolio.The second part of the statement is also true if the portfolio includes securities for which yields are inversely correlated over time.8. See Figure 3. The gain of the investing country is EGR.9. See Figure 4. The gain of the host or receiving country is ERM.10. The general principle that can be deduced from the answers to the previous twoproblems and from Figure 12-1 is that the nation with the more rapidly decliningVMPK curve gains more. With the VMP K curves declining at equal rates, both nations gain equal amounts.The rate of return on U.S. direct investment in developing nations often exceeds the rate of return on investment on it investments in developed nations because of relative scarcity of capital and technology and lower wage rates in developing than in developed nations.11.U.S. labor generally opposes U.S. investments abroad because they reduce the K/Lratio and the productivity and wages of labor in the United States.An inflow of foreign capital leads to an increase in the K/L ratio and in the productivity and wages of labor or employment in developing nations.12. The data to update Table 12-6 are found in the World Investment Report publishedyearly by the United Nations for the most recent year.App. See Table 1.Source: International Financial Statistics, 1981 Yearbook.Petroleum prices refer to Saudi Arabian pricesMultiple-choice Questions:1. Portfolio investments refer primarily to:a. direct investments*b. bondsc. liquid assetsd. short-term assets2. Direct investments usually involve the transfer of:a. capitalb. technologyc. management*d. all of the above3. Which of the following is not true with regard to direct investments?a. U.S. direct investments abroad and foreign direct investments in the U.S. grew very rapidly from 1950 to 2004b. the amount of U.S. direct investments abroad is similar to the amount of foreign direct investments in the U.S.*c. U.S. direct investments in Canada are higher than in Europed. U.S. private holdings of foreign long-term securities grew very rapidly from 1950 to 20044. Two-way international capital flows can be explained by the desire to:a. earn higher yields abroadb. avoid tariffs*c. diversify risksd. all of the above5. Portfolio theory tells us that by investing in securities with yields that areinversely related over time:a. a given yield can be obtained at a smaller riskb. a higher yield can be obtained for the same level of riskc. a two-way capital flow may be required to achieve a balanced portfolio*d. all of the above6.The reason the residents of a nation do not borrow from other nations and themselvesundertake real investments in their own nation is that:*a. multinationals want to retain control over their own technologyb. banks do not want to lend to foreignersc. vertical integration is not possible for foreignersd. multinationals want to avoid horizontal integration7. Which is not a reason for private foreign direct investments?a. horizontal and vertical integrationb. to maximize profits and diversify risks*c. to stimulate developmentd. to avoid tariffs8. Which of the following is not a beneficial effect of direct investments on the investing country:*a. the transfer of technologyb. higher profitsc. risk diversificationd. avoids the possible loss of export markets9. Foreign direct investment benefits the host nation because it:a. increases the K/L rationb. increases the productivity of laborc. increases per capita income*d. all of the above10. U.S. labor generally*a. opposes U.S. investments abroadb. favors U.S. investments abroadc. is indifferent to U.S. investments abroadd. we cannot say without additional information11. Labor in developing countries generallya. opposes an inflow of foreign direct investments from abroad*b. favors an inflow of foreign direct investments from abroadc. is indifferent to foreign direct investments from abroadd. we cannot say without additional information12. Owners of capital in developing countries generally*a. oppose an inflow of foreign direct investments from abroadb. favor an inflow of foreign direct investments from abroadc. are indifferent to foreign direct investments from abroadd. we cannot say without additional information13. The basic reason for the existence of MNC is the:*a. competitive advantage of a global network of production and distribution.b. incentives provided by the investing nationc. incentives provided by the host nationd. imperfections of international capital markets14. Transfer pricing refers to:a. risk diversificationb. the pricing of the technology transferred*c. the artificial overpricing of components shipped to an affiliate in a higher tax nationd. portfolio theory15. The brain drain refers to the transfer of:a. technology from developed to developing nationsb. skilled labor and professionals from developed to developing nationsc. unskilled labor from developing to developed nations*d. skilled labor and professionals from less advanced to more advanced nations ADDITIONAL ESSAYS AND PROBLEMS FOR PART TWO1.From the following figure, in which Dc and Sc refer, respectively to the domesticdemand and supply curves of cloth, and SF and SF+T refer, respectively,to the world supply curve of cloth under free trade and with a 50%import tariff imposed by the nation on the importation of cloth,determine:(a) the consumption, production effect, and the trade effect of the tariff.(b)the reduction in consumer surplus, the increase in producer surplus orrent, the tariff revenue, and the protection cost or deadweight loss to theeconomy as a result of the tariff.Answ. (a) The consumption effect is equal to BR=-20c; the production effect is equal to GN=20C; therefore, the trade effect is equal to -(BR+GN)=-40c.(b)The reduction in consumer surplus is FJHB=$90; the increase in producersurplus is FJMG=$30; the revenue effect is NMHR=$40; the protection cost ordeadweight loss to the economy is equal to the sum of the area of trianglesGMN and BHR or $20.2.(a) Explain why and under what conditions the infant-industry argument for an importtariff is valid.(b) How must this argument be qualified?Answ. (a) The infant-industry argument for tariffs is generally valid, especially for lessdeveloped countries (LDCs). It holds that an LDC may have a potentialcomparative advantage in a particular commodity, say textiles, but that becauseits initial production costs are too high (due to lack of know-how and the initialsmall level of output), this industry cannot be established or grow in the LDC inthe face of foreign competition. An import tariff is then justified to help theLDC establish the industry and protect it during its "infancy," until the industryhas grown in size and efficiency and is able to meet foreign competition. At thattime, the tariff is to be removed.(b) In order for the infant-industry argument to be valid, not only must the tariffeventually be removed and the "grown up" industry be able to compete withforeign firms without protection, but the extra return in the industry (after theremoval of the protection) must be high enough to justify the costs involvedduring the period of protection. These costs arise because the commodity isproduced domestically rather than imported for less. It may also be difficult apriori to determine which industry or potential industry qualifies for thistreatment, and to eventually remove the tariff once it is imposed. Economistsalso agree that what a tariff can do here, a direct subsidy to the infant industrycan do better. This is because a subsidy can be varied so as to provide theinfant industry with the same degree of protection as an equivalent import tariffbut without distorting relative prices and domestic consumption. However, asubsidy requires revenue, rather than generating it as the tariff does.3. (a) How can strategic trade policy justify trade protection?(b) What difficulties arise in carrying out a strategic trade policy?Answ. (a) According to strategic trade policy, a nation can create a comparative advantagethrough temporary trade protection in such fields as semiconductors, computers,telecommunications, and other industries that are deemed crucial to futuregrowth in the nation. These high-technology industries are subject to high risks,require large scale production to achieve economies of scale and give rise toextensive external economies when successful. Strategic trade policy suggeststhat by encouraging such industries, the nation can enhance its future growthprospects. This is similar to the infant-industry argument in developing nations,except that it is advanced for industrial nations to acquire a comparativeadvantage in crucial high-technology industries. Most nations do some of this.Indeed, some economists would go so far as to say that a great deal of thepostwar industrial and technological success of Japan is due to its strategicindustrial and trade policies.(b)There are three serious difficulties in carrying out strategic trade policy. First,it is extremely difficult to pick winners (i.e., choose the industries that willprovide large external economies in the future) and devise appropriate policiesto successfully nurture them. Second, since most leading nations undertakestrategic trade policies at the same time, their efforts are largely neutralized sothat the potential benefits to each may be small. Third, when a country doesachieve substantial success with strategic trade policy, this comes at the expenseof other countries (i.e., it is a beggar-thy-neighbor policy) and so other countriesare likely to retaliate. Faced with all these practical difficulties, even supportersof strategic trade policy grudgingly acknowledge that free trade is still the bestpolicy, after all.4.(a) Why do you think that the United States supported economic integration inEurope after World War II?(b)What direct or indirect evidence can you give to conclude that U.S. support foreconomic integration in Europe did in fact result in the hope-for outcome?(c)What are the major economic disputes between the United States and Europeabout these days? What dangers do they create?Answ. (a) The United States supported economic integration in Europe to foster and Strengthen democratic systems in Europe after World War II, resist communism,and to promote peaceful coexistence among European countries, especiallyGermany and France, which were once bitter enemies.(b)Evidence that U.S. support for economic integration in Europe achieved itsgoals is provided by the fact that the members of the European Union havestrong democratic governments and economies, communist regimes havecollapsed in Eastern Europe and the Soviet Union, and Germany and Franceare so closely integrated economically that a future armed conflict betweenthem is practically nil.(c) The major economic disputes between the United States and Europe (theEuropean Union) today are about trade protection in agriculture and someservices as well as subsidies that the European Union provides to some of itsindustries, such as Airbus Industrie. These disputes could degenerate intotrade wars that would harm both the European Union and the United States.5.(a) Why did large developing nations generally follow a policy of importsubstitution as a strategy for growth during the 1950s, 1960s, and 1970s?Why was this not generally possible for small developing nations?(b) Why was the policy of import substitution generally a failure?(c) Why did developing nations that switched from a policy of importsubstitution to a policy of export promotion generally grow faster during thepast decade?Answ. (a) Large developing nations generally followed a policy of import substitution during the 1950s, 1960s, and 1960s because their large domestic marketallowed them to reap many of the benefits economies of scale in productioneven without international trade. On the other hand, small developing nationsgenerally did not have the choice of industrializing through importsubstitution because their small domestic market would have madeproduction costs unacceptably high.(b)the policy of import substitution was generally a failure even in largedeveloping nations because once protection was granted to a domesticindustry in order to encourage it establishment and growth, it becomespractically impossible to remove the protection. This led to inefficiencies andhigher costs in the developing country even for unprotected industries thatuse the output of protected industries as intermediate products or inputs intheir production processes.(c)The developing countries that switched from a policy of import substitutionto export promotion generally grew faster than those developing countriesthat did not make that switch because production for export and internationalcompetition stimulated efficiency throughout the economy and resulted indomestic prices more closely reflecting the true opportunity costs ofcommodities and inputs.6.One of the most significant international economic developments of the postwarperiod is the proliferation of multinational corporations (MNCs). These are firmsInternational Economics – 9th Edition Ins tructor’s Manual that own, control or manage production facilities in several countries. With regard toMNCs, explain(a) the reason for their existence;(b) some of the alleged problems that they create for the home country;(c) some of the alleged problems that they create for the host country.Answ. (a) The basic reason for the existence of MNCs is the competitive advantage that they have over other forms of economic organization based on economies of scale inproduction, financing, research and development (R&D), and in gathering marketinformation, resulting from a global network of production and distribution. Today,MNCs account for about 25% of world output, and the trade between then parentfirms and their foreign affiliates accounts for about one-third of world trade inmanufactured goods.(b)The most controversial of the alleged harmful effects of MNCs on the homecountry is the loss of domestic jobs resulting from foreign direct investments.However, it must be pointed out that the home country may have lost some ofthese jobs anyway to foreign competitors. A related problem stems from theexport of advanced technology. Countering this harmful effect, however, is thetendency of MNCs to concentrate their R&D in the home country. Finally, easyaccessibility of MNCs to the international capital market reduces theeffectiveness of domestic monetary policy.(c)Host countries have even more serious complaints against MNCs. First is thealleged domination by the MNC of the hosts' economy. The largest MNCs haveyearly sales greater than the GNP of all but a handful of nations. It is furtheralleged that MNCs absorb local savings and local entrepreneurial talent, useexcessive K-intensive production techniques that are inappropriate fordeveloping nations and do not train local labor. Most of these complaints are tosome extent true especially for host LDCs and have led these nations to regulateforeign direct investments in order to mitigate the harmful effects and increasethe possible benefits.(6920859.d oc) 12-11 Dominick Salvatore。

会计英语综合测试二测试时间为120分钟一、英译汉（请将答案直接写在题后，每小题1分，共20分）：二、汉译英（请将答案直接写在题后，每小题1分，共20分）： 三、单项选择题（每道题只有一个最准确的答案，请将答案填写在要求的表格内，每小题1分，共15分）1. An estimate based on an analysis of receivables shows that $780 of accounts receivables areuncollectible. The Allowance for Doubtful Accounts has a debit balance of $110. After preparing the adjusting entry at the end of the year, the balance in the Uncollectible Accounts Expense is A. $110 B. $780 C. $670 D. $8902. What is the type of account and normal balance of Allowance for Doubtful Accounts? A. Contra asset, credit1. Liquidation2. Goodwill3. Comprehensive income4. Lower-of-cost-or-market method5. Dividend6. Stock splits7. Partnership8. Bond9. Depreciation10. Preferred stock11. Debenture bond 12. Stock dividend 13. Limited liability 14. Sink fund 15. Treasury stock16. Allowance for doubtful account 17. Weighted average cost 18. Stockholders19. Inventory turn over rate 20. Intangible assets11. 毛利率法 12. 剩余价值 13. 余额递减法 14. 实地盘存 15. 或有负债 16. 年金 17. 有价证券 18. 可赎回债券 19. 董事会 20. 面值1. 现值2. 经营租赁3. 先进先出法4. 存货5. 非常项目6. 实收资本7. 流通在外股票8. 资产减值9. 合并财务报表 10. 摊销B. Asset, debitC. Asset, creditD. Contra asset, debit3.The two methods of accounting for uncollectible receivables are the allowance method and theA. equity methodB. direct write-off methodC. interest methodD. cost method4.Merchandise inventory at the end of the year is overstated. Which of the following statementscorrectly states the effect of the error?A. owner's equity is overstatedB. cost of merchandise sold is overstatedC. gross profit is understatedD. net income is understated5.If the estimated rate of gross profit is 40%, what is the estimated cost of the merchandiseinventory on June 30, based on the following data?June 1 Merchandise inventory $ 75,000June 1-30 Purchases (net) 150,000June 1-30 Sales (net) 135,000A. $144,000B. $140,000C. $ 81,000D. $ 54,5006.The inventory data for an item for November areNov. 1. Inventory..... 20 units at $204. Sold............. 10 units10. Purchased.... 30 units at $2117. Sold............. 20 units30. Purchased.... 10 units at $22Using the perpetual system, costing by the last-in, first-out method, what is the cost of the merchandise inventory of 30 units on November 30?A. $640B. $610C. $620D. $6307. A fixed asset with a cost of $40,000 and accumulated depreciation of $36,500 is traded for asimilar asset priced at $60,000. Assuming a trade-in allowance of $3,000, the recognized loss on the trade isA. $1,000B. $3,500C. $ 500D. $1,5008.All of the following below are needed for the calculation of depreciation exceptA. costB. residual valueC. estimated lifeD. book value9.Equipment with a cost of $160,000 has an estimated residual value of $10,000 and an estimatedlife of 5 years or 12,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the equipment was used 3,300 hours?A. $30,000B. $32,500C. $34,000D. $40,00010.On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co. Assume thatthe fiscal year of Still Co. ends June 30. What is the amount of interest revenue recognized by Still in the following year?A. $1,200.00B. $1,208.89C. $1,306.67D. $1,600.0011.The maturity value of an interest-bearing note payable is theA. face value plus the interestB. face value minus the interestC. interestD. face value12.The journal entry a company uses to record the payment of an ordinary note isA. debit Cash; credit Notes PayableB. debit Accounts Payable; credit CashC. debit Notes Payable and Interest Expense; credit CashD. debit Notes Payable and Interest Receivable; credit Cash13.When a stock dividend is declared, which of the following accounts is credited?A. Common SockB. Dividend PayableC. Stock Dividends DistributableD. Retained Earnings14.The excess of sales price of treasury stock over its cost should be credited toA. Treasury Stock ReceivableB. Premium on Capital StockC. Paid-In Capital from Sale of Treasury StockD. Income from Sale of Treasury Stock15.The reduction of par or stated value of stock by issuance of a proportionate number ofadditional shares is termed aA. liquidating dividendB. stock splitC. stock optionD. preferred dividend四、判断题（判断对错，正确请打√，错误请打×，将答案填入试卷第一页表格内，每小题1分，共10分）1.Of the two methods of accounting for uncollectible receivables, the allowance method providesin advance for uncollectible receivables.2.The difference between Accounts Receivable and its contra asset account is called netrealizable value.3.Title to merchandise shipped FOB shipping point passes to the buyer upon delivery of themerchandise to the buyer's place of business.4.During inflationary periods, the use of the FIFO method of costing inventory will result in agreater amount of net income than would result from the use of the LIFO cost method.5.The depreciable cost of a building is the same as its acquisition cost.6.Capital expenditures are costs of acquiring, constructing, adding, or replacing property, plantand equipment.7.The amount of money a borrower receives from the lender is called maturity value.8.The proceeds from discounting a $20,000, 60-day, note payable at 6% is $20,200.9.The declaration and issuance of a stock dividend does not affect the total amount of acorporation's assets, liabilities, or stockholders' equity.10.The main source of paid-in-capital is from issuing stock.五、填空题（请注明题号，将答案写在答题纸上，每空1分，共10分）1.Interest = ( ) * rate* time2.Accounts receivable turnover = ( ) / average accounts receivable3.Inventory turnover = ( )/( )4.Depreciation cost = ( ) - ( )5.Quick ratio = ( )/( )6.Price-earnings ratio = ( )/ ( )六、请根据描述写出正确的专业词汇：（请注明题号，将答案写在答题纸上，每小题1分，共5分）1.The operating expense incurred because of the failure to collect receivables.2.The inventory cost estimating method which is based on the relationship of the cost ofmerchandise available for sale to the retail price of the same merchandise.3. A method provides for the same amount of depreciation expense for each unit produced or eachunit of capacity used by the asset.4.The cost of acquiring fixed assets that benefit only the current period or costs incurred fornormal maintenance and repairs.5. A cash distribution of earnings by a corporation to its shareholders.七、业务题:（每个分录2分，共20分）Ditzler Company uses the allowance method of accounting for uncollectible accounts receivable. Selected transactions are as follows:1.Feb. 1, sold merchandise on account to Ames Co., $8,000. The cost of the merchandise sold was$4,500.2.Apr. 9, wrote off a $2,500 account from Dorset Co., as uncollectible.3.June 13, reinstated the account of Dorset Co., written off on April 9, and received $2,500 in fullpayment.4.Aug. 1, issued a 90-day, 12% note for $1,000 to Murray Co., for the overdue account.5.Oct. 30, the note issued to Murray Co. matured.6.Nov. 1, issued 2,000 shares of $50 par preferred stock for cash at $55.7.Nov. 16, declared a cash dividend of $1 on the 10,000 shares of common stock.8.Dec. 31, it is estimated that 2% of the balance of accounts receivable for the year ended Dec.31will be uncollectible. Before adjustment, the “allowance for doubtful accounts”has a credit balance of $200, and the accounts receivable account has a debit balance of $20,000.。

6级英语作文类型模板Six Types of Six-Paragraph Essay Templates。

1. The Comparative Essay Template。

Paragraph 1: Introduction。

Introduce the two subjects of comparison.State the thesis statement, which should be a comparative claim.Paragraph 2: Body Paragraph 1。

Discuss the first subject of comparison, providing evidence and analysis to support the thesis.Paragraph 3: Body Paragraph 2。

Discuss the second subject of comparison, providingevidence and analysis to support the thesis.Paragraph 4: Body Paragraph 3。

Compare the two subjects directly, highlighting their similarities and differences.Paragraph 5: Body Paragraph 4。

Discuss the implications of the comparison, exploring the significance of the differences and similarities identified.Paragraph 6: Conclusion。

Restate the thesis statement.Summarize the main points of the essay.Provide a final thought or reflection on the comparison.2. The Problem-Solution Essay Template。

财务术语中英文大全财务术语中英文大全、会计与会计理论会计accounting决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship 合伙人企业Partnership 公司Corporation会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles会计实务过Accounting Procedures财务报表Financial Statements 财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设资产Time-period Assumption负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income亏损Loss历史成本原则Cost Principle 收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure(Reporting)Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning、会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 帐户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记帐Journal 总分类帐General Ledger 明细分类帐Subsidiary Ledger 试算平衡Trial Balance 现金收款日记帐Cash receipt journal 现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal 购货日记帐Purchase Journal 普通日记帐General Journal 工作底稿Worksheet 调整分录Adjusting entries 结帐Closing entries三、现金与应收帐款现金Cash银行存款Cash in bank 库存现金Cash in hand 流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check(cheque) 银行对帐单Bank statement 银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit 在途支票Outstanding check 应付凭单Vouchers payable 应收帐款Account receivable 应收票据Note receivable 起运点交货价F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣Trade discount 现金折扣Cash discount 销售退回及折让Sales return and allowance 坏帐费用Bad debt expense 备抵法Allowance method备抵坏帐Bad debt allowance 损益表法Income statement approach 资产负债表法Balance sheet approach 帐龄分析法Aging analysis method 直接冲销法Direct write-off method 带息票据Interest bearing note 不带息票据Non-interest bearing note 出票人Maker 受款人Payee 本金Principal 利息率Interest rate 到期日Maturity date 本票Promissory note 贴现Discount 背书Endorse 拒付费Protest fee com四、存货存货Inventory 商品存货Merchandise inventory 产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格 F.O.B shipping point 目的地抵岸价格F.O.B destination 寄销Consignment 寄销人Consignor 承销人Consignee 定期盘存Periodic inventory 永续盘存Perpetual inventory 购货Purchase 购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification 加权平均法Weighted average 先进先出法First-in, first-out or FIFO 后进先出法Lost-in, first-out or LIFO 移动平均法Moving average 成本或市价孰低法Lower of cost or market or LCM 市价Market value 重置成本Replacement cost 可变现净值Net realizable value上限Upper limit 下限Lower limit 毛利法Gross margin method 零售价格法Retail method 成本率Cost ratio五、长期投资长期投资Long-term investment 长期股票投资Investment on stocks 长期债券投资Investment on bonds 成本法Cost method 权益法Equity method 合并法Consolidation method 股利宣布日Declaration date 股权登记日Date of record 除息日Ex-dividend date 付息日Payment date 债券面值Face value, Par value 债券折价Discount on bonds 债券溢价Premium on bonds 票面利率Contract interest rate, stated rate 市场利率Market interest ratio, Effective rate普通股Common Stock 优先股Preferred Stock 现金股利Cash dividends 股票股利Stock dividends 清算股利Liquidating dividends 到期日Maturity date 到期值Maturity value 直线摊销法Straight-Line method of amortization 实际利息摊销法Effective-interest method of amortization六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life 预计残值Estimated residual value 折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value 应提折旧成本Depreciation cost 净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP) 加速折旧法Accelerated depreciation method 双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD) 以旧换新Trade in经营租赁Operating lease融资租赁Capital lease 廉价购买权Bargain purchase option (BPO) 资产负债表外筹资Off-balance-sheet financing 最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights 特许权或专营权Franchises 商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability 应付帐款Account payable 应付票据Notes payable 贴现票据Discount notes 长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable 预收收益Prepayments by customers 存入保证金Refundable deposits 应付费用Accrual expense 增值税value added tax 营业税Business tax 应付所得税Income tax payable应付奖金Bonuses payable 产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps 或有事项Contingency 或有负债Contingent 或有损失Loss contingencies 或有利得Gain contingencies 永久性差异Permanent difference 时间性差异Timing difference 应付税款法Taxes payable method 纳税影响会计法Tax effect accounting method 递延所得税负债法Deferredincome tax liability method九、长期负债长期负债Long-term Liabilities 应付公司债券Bonds payable 有担保品的公司债券Secured Bonds 抵押公司债券Mortgage Bonds 保证公司债券Guaranteed Bonds 信用公司债券Debenture Bonds 一次还本公司债券Term Bonds 分期还本公司债券Serial Bonds 可转换公司债券Convertible Bonds 可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds 记名公司债券Registered Bonds 无记名公司债券Coupon Bonds 普通公司债券Ordinary Bonds 收益公司债券Income Bonds 名义利率，票面利率Nominal rate 实际利率Actual rate 有效利率Effective rate 溢价Premium折价Discount 面值Par value直线法Straight-line method 实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance 偿债基金Sinking fund 长期应付票据Long-term notes payable 抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock 库藏股Treasury stock 普通股Common stock 优先股Preferred stock 累积优先股Cumulative preferred stock 非累积优先股Noncumulative preferred stock 完全参加优先股Fully participating preferred stock 部分参加优先股Partially participating preferred stock 非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash 非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock 发行成本Issuance cost 成本法Cost method 面值法Par value method 捐赠资本Donated capital 盈余分配Distribution of earnings 股利Dividend 股利政策Dividend policy 宣布日Date of declaration股权登记日Date of record 除息日Ex-dividend date 股利支付日Date of payment 现金股利Cash dividend 股票股利Stock dividend 拨款appropriation 十一、财务报表财务报表Financial Statement 资产负债表Balance Sheet 收益表Income Statement 帐户式Account Form 报告式Report Form 编制（报表）Prepare 工作底稿Worksheet 多步式Multi-step 单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis （现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital 全部资源概念All-resources concept 直接交换业务Direct exchanges 正常营业活动Normal operating activities 财务活动Financing activities 投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements 比较财务报表Comparative financial statements 趋势百分比Trend percentage 比率Ratios普通股每股收益Earnings per share of common stock 股利收益率Dividend yield ratio价益比Price-earnings ratio 普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment 总资产报酬率Returnon total asset 债券收益率Yield rate on bonds 已获利息倍数Number of times interest earned 债券比率Debt ratio 优先股收益率Yield rate on preferred stock 营运资本Working Capital 周转Turnover 存货周转率Inventory turnover 应收帐款周转率Accounts receivable turnover 流动比率Current ratio 速动比率Quick ratio 酸性试验比率Acid test ratio 十四、合并财务报表合并财务报表Consolidated financial statements 吸收合并Merger创立合并Consolidation 控股公司Parent company 附属公司Subsidiary company 少数股权Minority interest 权益联营合并Pooling of interest 购买合并Combination by purchase 权益法Equity method 成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting 一般物价水平会计General price-level accounting 货币购买力会计Purchasing-power accounting 统一币值会计Constant dollar accounting 历史成本Historical cost 现行价值会计Current value accounting 现行成本Current cost 重置成本Replacement cost 物价指数Price-level index 国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI) 批发物价指数Wholesale price index 货币性资产Monetary assets 货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses 资产持有损益Holding gains or losses 未实现的资产持有损益Unrealized holding gains or losses。

、会计与会计理论会计accounting决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor财务会计Finan cial Acco un ti ng管理会计Man ageme nt Acco un ti ng成本会计Cost Accou nting 私业会计Private Acco unting 公众会计Public Acco un ti ng 注册会计师CPA Certified Public Accou nta nt 国际会计准则委员会I ASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA 美国会计学会AAA 税务稽核署IRS独资企业Proprietorship 合伙人企业Part nership 公司Corporation会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原贝U Accounting Principles 会计实务过程Accou nting Procedures 财务报表Fi nan cial Stateme nts 财务分析Financial Analysis 会计主体假设Separate-e ntity Assumpti on 货币计量假设Un it-of-measure Assumptio n 持续经营假设Con ti nu ity(Go in g-c oncern) Assumpti on 会计分期假设Time-period Assumpti on 资产Asset 负债Liability业主权益Owner's Equity 收入Revenue 费用Expense 收益In come 亏损Loss历史成本原则Cost Prin ciple收入实现原则Revenue Prin ciple配比原则Matchi ng Prin ciple 全面披露原则F ull-disclosure (Reporti ng) Prin cipleObjective Prin ciple Con siste nt Prin cipleComparability Prin ciple Materiality Prin cipleCon servatism Prin ciple Accrual BasisCash Basis财务报告 Fi nan cial Report流动资产 Current assets 流动负债 CurrentLiabilities 长期负债 Lon g-term Liabilities 投入资本 Contributed Capital留存收益 Reta ined Earning二、会计循环会计循环 Accounting Procedure/Cycle 会计信息系统 Acco un ting in formatio n System帐户Ledger会计科目 Accou nt会计分录 Journal entry原始凭证 Source Document日记帐Journal总分类帐 Ge neral Ledger明细分类帐 Subsidiary Ledger试算平衡Trial Bala nee现金收款日记帐Cash receipt journal 现金付款日记帐 Cash disburseme nts journal销售日记帐 Sales Journal购货日记帐 Purchase Journal 普通日记帐 Gen eral Journal 工作底稿Worksheet 调整分录 Adjusting entries 结帐 Closing entries三、现金与应收帐款现金Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets 偿债基金Sinking fund定额备用金 Imprest petty cash 支票 Check(cheque)银行对帐单 Bank stateme nt银行存款调节表 Bank recon ciliati on stateme nt在途存款 Outstanding deposit 在途支票 Outsta ndi ng check 应付凭单 Vouchers payable 应收帐款 Account receivable 应收票据Note receivable 起运点交货价 F.O.B shippi ng poi nt目的地交货价F.O.B dest in ation poi nt 商业折扣 Trade disco unt 现金折扣 Cash discou nt 销售退回及折让 Sales return and allowa nee坏帐费用 Bad debt expe nse 备抵法 Allowanee method 备抵坏客观性原则 一致性原则 可比性原则 重大性原则 稳健性原则 权责发生制 现金收付制帐Bad debt allowa nee 损益表法In come stateme nt approach 资产负债表法Bala nee sheet approach帐龄分析法Aging an alysis method 直接冲销法Direct write-off method 带息票据In terest beari ng note 不带息票据Non-i nterest beari ng note 出票人Maker 受款人Payee 本金Principal 利息率Interest rate 到期日Maturity date 本票Promissory note 贴现Discount 背书Endorse 拒付费Protest fee com四、存货存货Inventory商品存货Mercha ndise inventory 产成品存货Fini shed goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inven tory 起运地离岸价格 F.O.B shipp ing poi nt目的地抵岸价格 F.O.B dest in ation寄销Con sig nment 寄销人Con sig nor 承销人Con sig nee定期盘存Periodic inven tory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowa nee and disco unts存货盈余或短缺Inventory overages and shortages分批认定法Specific ide ntificatio n 加权平均法Weighted average 先进先出法First-in, first-out or FIFO 后进先出法Lost-i n, first-out or LIFO 移动平均法Movi ng average 成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit 下限Lower limit 毛利法Gross margin method 零售价格法Retail method 成本率Cost ratio五、长期投资长期投资Lon g-term in vestme nt 长期股票投资In vestme nt on stocks长期债券投资In vestme nt on bonds成本法Cost method 权益法Equity method 合并法Consolidation method 股利宣布日Declaratio n date 股权登记日Date of record 除息日Ex-divide nd date 付息日Payme nt date 债券面值Face value, Par value 债券折价Disco unt on bonds 债券溢价Premium on bonds 票面利率Con tract in terest rate,stated rate 市场利率Market in terest ratio, Effective rate 普通股Com mon Stock 优先股Preferred Stock 现金股利Cash divide nds 股票股利Stock divide nds 清算股利J Liquidat ing divide nds 到期日Maturity date 到期值Maturity value直线摊销法Straight-L ine method of amortizati on 实际禾U息摊销法Effective-i nterest method of amortizati on六、固定资产固定资产Plant assets or Fixed assets原值Original value 预计使用年限Expected useful life 预计残值Estimated residual value 折旧费用Depreciati on expe nse 累计折旧Accumulated depreciation 帐面价值Carrying value 应提折旧成本Depreciatio n cost 净值Net value 在建工程Con structi on-i n-process 磨损Wear and tear 过时Obsolescenee 直线法Straight-line method (SL) 工作量法Un its-of-production method (UOP) 力口速折旧法Accelerated depreciati on method 双倍余额递减法Double-decli ning bala nee method (DDB)年数总和法Sum-of-the-years-digits method (SYD) 以旧换新Trade in 经营租赁Operating lease 融资租赁Capital lease廉价购买权Barga in purchase optio n (BPO) 资产负债表外筹资Off-bala nce-sheet financing最低租赁付款额Mi nimum lease payme nts七、无形资产无形资产Intan gible assets 专利权Patents商标权Trademarks, Trade names 著作权Copyrights特许权或专营权Fran chises商誉Goodwill开办费Organization cost 租赁权Leasehold 摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discou nt notes长期负债一年内到期部分Curre nt maturities of Ion g-term liabilities 应付股利Divide nds payable预收收益Prepayme nts by customers存入保证金Refun dable deposits应付费用Accrual expe nse增值税value added tax营业税Business tax应付所得税In come tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities un der product warra nties赠品和兑换券Premiums, coup ons and trad ing stamps 或有事项Con ti ngency 或有负债Contingent或有损失Loss con ti ngen cies或有利得Gain contingen cies永久性差异Perma nent differe nee时间性差异Timi ng differe nee应付税款法Taxes payable method纟纳税影响会计法Tax effect acco un ti ng method递延所得税负债法Deferred in come tax liability method九、长期负债长期负债Lon g-term Liabilities 应付公司债券Bonds payable 有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds 保证公司债券Guara nteed Bon ds 信用公司债券Debe nture Bonds 一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Con vertible Bon ds 可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds 记名公司债券Registered Bonds 无记名公司债券Coup on Bonds 普通公司债券Ordi nary Bonds 收益公司债券In come Bonds名义利率，票面利率Nomi nal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective in terest method到期直接偿付Repayme nt at maturity提前偿付Repayment at advanee偿债基金Sinking fund长期应付票据Lon g-term no tes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Reta ined earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outsta ndi ng capital stock库藏股Treasury stock普通股Com mon stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Non cumulative preferred stock完全参加优先股Fully participat ing preferred stock咅B分参加优先股Partially participati ng preferred stock非部分参加优先股Non partially participati ng preferred stock 现金发行Issua nee for cash非现金发行Issua nee for non cash con siderati on股票的合并发行Lump-sum sales of stock发行成本Issua nee cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分酉己Distribution of earnings 股利Divide nd股利政策Divide nd policy宣布日Date of declarati on 股权登记日Date of record除息日Ex-divide nd date 股利支付日Date of payme nt现金股利Cash divide nd 股票股利Stock divide nd 拨款appropriation十^一、财务报表财务报表Fi nan cial Stateme nt 资产负债表Bala nee Sheet 收益表In come Stateme nt 帐户式Account Form 报告式Report Form 编制（报表）Prepare工作底稿Worksheet 多步式Multi-step 单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Worki ng Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources con cept直接交换业务Direct excha nges正常营业活动Normal operat ing activities财务活动Financing activities投资活动In vesti ng activities十三、财务报表分析财务报表分析An alysis of finan cial stateme nts 比较财务报表Comparative finan cial stateme nts 趋势百分比Trend perce ntage 比率Ratios普通股每股收益Earnings per share of com mon stock股利收益率Divide nd yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of com mon stock资本报酬率Retur n on in vestme nt 总资产报酬率Retur n on total asset债券收益率Yield rate on bonds 已获利息倍数Number of times in terest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turno ver应收帐款周转率Accou nts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Con solidated finan cial stateme nts 吸收合并Merger创立合并Consolidation控股公司Pare nt compa ny附属公司Subsidiary compa ny少数股权Minority in terest权益联营合并Pooli ng of in terest购买合并Comb in ati on by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level cha nges acco unting一般物价水平会计Ge neral price-level accou nti ng货币购买力会计Purchas in g-power acco un ti ng统一币值会计Con sta nt dollar acco unting历史成本Historical cost现行价值会计Current value acco unting现行成本Current cost重置成本Replacement cost物价指数Price-level in dex国民生产总值物价指数Gross nati onal product implicit price deflator (or GNP deflator) 消费物价指数Con sumer price in dex (or CPI)批发物价指数Wholesale price in dex货币性资产Mo netary assets货币性负债Mon etary liabilities货币购买力损益Purchas in g-power gains or losses资产持有损益Holdi ng gains or losses未实现的资产持有损益Un realized holdi ng gains or losses。

1、Which of the following is NOT a type of verb tense in English?A、Present ContinuousB、Past PerfectC、Future ProgressiveD、Conditional Perfect（答案）D2、In the sentence "The book was written by Jane Austen", which word is the subject?A、bookB、wasC、writtenD、Jane Austen（答案）A3、Which of the following is a correct sentence structure for a question asking about someone's occupation?A、What do you do?B、What are you doing?C、What did you do?D、What you do?（答案）A4、Which word is the direct object in the sentence "She gave the children a present"?A、SheB、gaveC、childrenD、present（答案）D5、Which of the following prepositions correctly completes the sentence "I'm looking forward _______ seeing you again"?A、forB、toC、atD、on（答案）B6、In the sentence "The cat is sitting on the mat", which word is the predicate?A、catB、is sittingC、onD、mat（答案）B7、Which of the following sentences correctly uses the comparative form of an adjective?A、She is more taller than her sister.B、She is taller than her sister.C、She is as taller as her sister.D、She is tall as her sister.（答案）B8、Which of the following is a correct use of the past continuous tense?A、I am studying when the phone rang.B、I studied when the phone rang.C、I was studying when the phone rang.D、I have been studying when the phone rang.（答案）C。