专业英语复习资料.doc
专业英语复习资料
单词翻译（20分）Design-Bid-Build 设计-招标-建造模式Design-Build 设计-建造总承包模式Lowest Bidder 最低中标Construction Drawing 建筑图纸Federal Procurement Statute 联邦采购法令Budget Constraint 预算控制Unit Cost 单位成本Delivery Speed 建设速度project scope 项目范围activity network diagram 任务网络图critical path 关键路径Gantt chart 甘特图WBS 工作分析结构triple constraint 三角形约束resource utilization 资源利用back-loaded work plan 当前工作计划Project manager 项目经理project life cycle 项目生命周期a feasibility study 可行性研究stand-alone project 独立的项目intermediate phase 中间阶段 a single design phase 一个单一的设计阶段cost and staffing levels 成本和员工水平stakeholder 利益相关者application area 应用领域conceptual development 理念上的进展Import price 进口价export price 出口价Current price 时价/现行价factory price 出厂价格Offered price 报价/报盘价contract price 契约价格/合同价Closing price 收盘价/稍跌的价格competitive price 竞争价格Cost plus price 加价价格official price 公定价格/官方价格段落翻译（30分）1、The construction work can be divided into a number of stages：建筑工作可以分为以下几个阶段：1）Evaluation of plans , specifications , basic demands and features of the site .评估计划、规范、基本要求以及工地特点2) Plan and speed of the job . 计划以及工程进度3) Making the site ready . 准备施工现场4) Building the structure . 构造建筑物主体5) Cleaning up . 清理收尾2、The most common methods of construction project delivery include Design-Bid-Build(DBB)，Construction Management(CM) and Design-Manage(DM). Each of these methods has advantages and disadvantages and all can be used to successfully plan , design and undertake a given construction project.最常用的建筑项目建设模式包含设计-招标-建造模式(DBB)、设计-建造总承包模式(DB)、边设计边施工模式(CM)、设计-管理模式(DM)。
会计专业英语复习资料.doc
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。
专业英语期末复习资料
单词互译序号中文英文1 经济学economics2 稀缺scarcity3 消费consumption4 货物和服务good and service5 完全竞争perfect competition6 宏观经济学macroeconomics7 微观经济学microeconomics8 失业率unemployment rate9 价格指数price indices10 消费者consumer11 博弈论game theory12 市场失灵market failure13 效用utility14 总效用total utility15 边际效用marginal utility16 无差异曲线indifference curve17 函数function18 边际效用递减规律law of diminishing marginal utility19 偏好preference20 供给supply21 需求demand22 需求曲线demand curve23 假设assumption24 收入income25 预期expectation26 购买purchase27 机会成本opportunity cost28 资金capital29 资产asset30 绝对优势absolute advantage31 相对优势comparative advantage32 竞争对手competitor/rival33 资源resource34 国际贸易international trade35 分工specialization36 国内生产总值gross domestic product37 最终产品final goods38 支出expenditure39 人均GDP GDP per capita40 经济周期business cycle41 货币政策monetary policy42 财政政策fiscal policy43 权威Authority44 基础货币base currency45 利率interest rate46 收缩性的contractionary47 扩张性的expansionary48 岁入revenue49 税tax50 预算budget51 赤字deficit52 剩余surplus53 声望prestige54 稳定stabilization55 人力资源管理human resource management56 暂时性工作者contingency worker57 独立承包人independent contractor58 职业的professional59 人力资源规划human resource planning60 配置员工staffing61 健康wellness62 零售retail63 批发whole sale64 员工定位orientation65 祥述、说明specification66 问题、议题issue67 数据库database68 种族的、人种的ethnic69 人口统计学的demographic70 招聘、职位job opening71 有报酬的remunerative72 寿命lifespan73 资格qualification74 职业生涯管理career management75 职业生涯开发career development76 职业生涯规划career planning77 旁观工作job shadowing78 见习、实习internship79 清单inventory80 榜样rote model81 自我认知self-awareness82 自我管理self-management83 天资、才智aptitude84 志愿者volunteer85 求职者cover letter86 自我完善self-betterment87 自我评估self-assessment88 简历resume89 出版物publication90 招聘会job fair91 证书credential92 生活方式lifestyle93 期刊periodical94 垂直的vertically95 水平的horizontally96 诉苦、申诉grievance97 旷工absenteeism98 自治、自主权autonomy99 反馈feedback100 工作分析job analysis101 工作设计job design102 关键事件critical incident 103 工作头衔job title104 工作描述job description 105 工作丰富化job enrichment 106 工作简单化job simplication 107 工作轮换job rotation108 投入/产出input/output109 评价，估价assessment110 人员安置placement111 招聘recruitment112 内部招聘internal recruitment 113 外部招聘external recruitment 114 工商名录directory115 职业介绍机构employment agency116 猎头headhunter117 面试interview118 简历resume119 酬金，工资remuneration120 岁入，收益revenue121 报酬reward122 内在报酬intrinsic reward123 外在报酬extrinsic reward124 基本工资base wage and salary 125 能力工资competence-related pay 126 技能工资skill-based pay127 团队报酬team-baded reward128 利润分享profit sharing129 收益分享gain sharing130 员工股票期权employee stock option 131 业绩工资merit pay132 员工福利employee benefit133 病假sick leave134 法定福利statutory benefit135 自愿福利voluntary benefit136 正强化positive reinforcement 137 同辈、同事peer138 绩效管理performance management 139 绩效评估performance appraisal 140 激励motivation141 360°反馈360 degree feedback142 定等级，评估rating143 从业者practitioner144 手册，指南manual145 培训与开发training and development 146 在职培训on-the-job training147 脱产培训off-the-job training148 讲座lecture149 榜样示范demonstration150 研讨seminar151 行业trade152 集体谈判collective bargaining 153 罢工strike154 停工lockout155 立法legislation156 对议员进行游说lobby157 候选人candidate158 联盟，联盟会federation159 命令，指令mandate160 仲裁arbitration161 歧视discrimination162 业务外包outsourcing163 劳动密集型labor-intensive164 骚扰harassment165 财产、职位等的占有权 tenure句子英译中1 ) MacroeconomicsMacroeconomics is a branch of economics that deals with the performance, structure, behavior and decision-making of the entire economy, be that a national, regional, or the global economy. Along with microeconomics, macroeconomics is one of the two most general fields in economics. 宏观经济学是经济学的一个分支，处理整个经济的的性能，结构，行为和决策，包括一个国家，地区或全球的经济。
专业英语复习资料
专业英语复习资料1. 专业词语互译：〔考其中20个〕2. 英译中：〔考其中5句〕1.It is important for a novice designer to understand the fact that beautiful and practi cal design solutions don’t appear out of thin air like magic.2.The design process is a framework of steps, incorporating both rational and intuitive phrases, that aid the designer to organize his/her work, thoughts, and feelings in an effort to produce the best design solution possible.3.The purpose of a foundation is to carry the load of a structure and spread it over a greater area, evenly and without undue settlement, to the ground beneath.4.A foundation normally consists of either plain or reinforced concrete, which should be laid sufficiently below the ground frost level to avoid the possible danger of frozen soil lifting it.5.Precast concrete blocks are made by pouring unset concrete into a mold and allowing it to harden.6.Solid walling is generally constructed of either bricks, precast concrete blocks or in-situ concrete.7.Solid ground floors are neatly always of concrete laid on hardcore beds and are reinforced with mesh reinforcement.8.The inclusion of reinforced beams in a reinforced concrete floor adds to its strength and loading capacity.9.The main advantages of flat roofs are that they are comparatively simple to construct and generally less costly than pitched roofs.10.I n the design of pitched roofs, one of the most important factors is the degree of the pitch or slope, which depends mainly on the material used to cover the roofs.11.T he disruption of road and real traffic, so often experienced when a flyover, an underpass or a service is being constructed, can be minimized in those constructions incorporating prefabrication.12.T he main advantage of factory industrialized building is that the prefabricated units can be produced to a very high standard of precision and a consistently high quality.13.T here remains very little in the world of building and civil engineering that cannot be constructed effectively and attractively by means of prefabricated units.14.T he inability of existing road systems of large towns to cope with modern traffic requirements has made tunnel construction a proposition well worth serious consideration.15.M odern equipment and ingenuity have enabled the construction of tunnels to be far less laborious than hitherto.16.T he ability of roads to enable traffic to flow freely and safely between the industrial and commercial centres contributes enormously towards a progressive economy.17.A ccording to Leonhardt, the composite concrete deck is also economical for triple-span cable-stayed suspension bridge, but only for those with a center span of up to 700 meters.18.I n planning the layout of drains (normally regarded as pipes serving one building) or sewers ( pipes serving more than one building), the pipes should, wherever possible, fall with the ground contours, so that the excavation is kept to a minimum.阅读理解〔考其中三段，题型为判断题以及单项选择题〕：Passage One: Structural DesignIn structural engineering, structural design is an iterative process of applying engineering mechanics and past experience to create a functional, economic, and, most importantly, safe structure for the public to inhabit or to use. Using structural analysis techniques and conforming to design specifications and the local design codes, the structural design engineer works to create a solution that is to everyone's benefit.Structural design is an expression of an understanding of the flow of forces. The distribution of forces is initially understood diagramatically and mathematically. Based on this scientific understanding, sketches of members and connections are developed. Structural design which is highly expressive of the flow of forces is also associated with modern architectural design.Structural design includes accommodation for the practicalities of construction, including on site assembly, shop assembled components, accessibility, and maintenance.Passage Two: Deep FoundationA deep foundation is a type of foundation distinguished from shallow foundations by the depth they are embedded into the ground. There are many reasons a geotechnical engineer would recommend a deep foundation over a shallow foundation, but some of the common reasons are very large design loads, a poor soil at shallow depth, or site constraints (like property lines). There are different terms used to describe different types of deep foundations including piles, drilled shafts, caissons, and piers. The naming conventions may vary between engineering disciplines and firms. Deep foundations can be made out of timber, steel, reinforced concrete and pre-tensioned concrete. Deep foundations can be installed by either driving them into the ground or drilling a shaft and filling it with concrete, mass or reinforced.Passage Three: Load-bearing wallA load-bearing wall or bearing wall, is one in which a wall of a structure bears the weight and force resting upon it, conducting the vertical load from the upper structure to the foundation.A bearing wall is opposed to a curtain wall, which uses the strength of a sub-wall to bear the weight of the curtain such as the brick facade on a skyscraper, and superstructure, usually a steel frame, to carry the weight of the floors and walls inside the curtain walls protection. The materials most often used to construct load-bearing walls in large buildings are concrete, block, or brick.Passage Four: Floor numberingIn most of continental Europe, as well as the British Isles and much of the Commonwealth and Latin America, the floor at the ground level is the ground floor and the floor above is the first floor, which maintains the continental European use that dates from the days of the construction of palaces.In North American usage (with certain exceptions in Quebec),however, the floor at the ground level is usually, but not always, the first floor and the floor above is the second floor; this system is also used in Russia, parts of Scandinavia outside Denmark and some countries of the former Soviet Union or Eastern bloc.China, Taiwan, and Japan follow the American system, except that the numbers used are cardinals ("1F, 2F") rather than ordinals ("1st/2nd fl." or "fl. 1/2").Passage Five: Pavement engineeringPavement engineering is a branch of civil engineering that uses engineering techniques to design and maintain flexible (asphalt) and rigid (concrete) pavements. This includes streets and highways and involves knowledge of soils, hydraulics, and material properties. Pavement engineering involves new construction as well as rehabilitation and maintenance of existing pavements. Maintenance often involves using engineering judgment to make maintenance repairs with the highest long-term benefit and lowest cost. The Pavement Condition Index (PCI) is an example of an engineering approach applied to existing pavements. Another example is the use of a falling weight deflectometer (FWD) to non-destructively test existing pavements. Calculation of pavement layer strengths can be performed from the resulting deflection data.Passage Six:. PrefabricationPrefabrication is the practice of assembling components of a structure in a factory or other manufacturing site, and transporting complete assemblies or sub-assemblies to the construction site where the structure is to be located. The term is used to distinguish this process from the more conventional construction practice of transporting the basic materials to the construction site where all assembly is carried out.The term prefabrication also applies to the manufacturing of things other than structures at a fixed site. It is frequently used when fabrication of a section of a machine or any movable structure is shifted from the main manufacturing site to another location, and the section is supplied assembled and ready to fit. It is not generally used to refer to electrical or electronic components of a machine, or mechanical parts such as pumps, gearboxes and compressors which are usually supplied as separate items, but to sections of the body of the machine which in the past were fabricated with the whole machine. Prefabricated parts of the body of the machine may be called 'sub-assemblies' to distinguish them from the other components.Passage Seven: Types of bridgesThere are six main types of bridges: beam bridges, cantilever bridges, arch bridges, suspension bridges, cable-stayed bridges and truss bridges:(1) Beam bridges are horizontal beams supported at each end by piers. Weight on top of the beam pushes straight down on the piers at either end of the bridge.(2) Cantilever bridges are built using cantilevers — horizontal beams that are supported on only one end. Most cantilever bridges use two cantilever arms extending from opposite sides of the obstacle to be crossed, meeting at the center.(3) Arch bridges are arch-shaped and have abutments at each end. The weight of the bridge is thrust into the abutments at either side.(4) Suspension bridges are suspended from cables. In modern bridges, the cables hang from towers that are attached to caissons or cofferdams. The caissons or cofferdams are implanted deep into the floor of a lake or river.(5) Like suspension bridges, cable-stayed bridges are held up by cables. However, in a cable-stayed bridge, less cable is required and the towers holding the cables are proportionately shorter.(6) Truss bridges are composed of connected elements. They have a solid deck and a lattice of pin-jointed girders for the sides.Passage Eight: Civil EngineeringCivil engineering is a professional engineering discipline that deals with the design, construction and maintenance of the physical and naturally built environment, including works such as bridges, roads, canals, dams and buildings.Civil engineering is the oldest engineering discipline after military engineering, and it was defined to distinguish it from military engineering. It is traditionally broken into several sub-disciplines including environmental engineering, geotechnical engineering, structural engineering, transportation engineering, water resources engineering, materials engineering, coastal engineering, surveying, and construction engineering. Civil engineering takes place on all levels: in the public sector from municipal through to federal levels, and in the private sector from individual homeowners through to international companies.Until modern times there was no clear distinction between civil engineering and architecture, and the term engineer and architect were mainly geographical variations referring to the same person, often used interchangeably. In the 18th century, the term civil engineering began to be used to and exchange, and in the construction of ports, harbours, moles, breakwaters and lighthouses, and in the art of distinguish it from military engineering.。
专业英语复习资料
专业英语复习资料专业英语复习资料题型：单选；连线；翻译（包括英译汉、汉译英）；问答。
给定后两部分题目范围，前两部分题目没有划定，请同学们有空看下专业英语前五课内容。
【翻译】1、十个宪法修正案（重点第二个）美国宪法修正案1-10 中英文对照Amendment ICongress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.国会不得制定有关下列事项的法律：确立一种宗教或禁止信仰自由；剥夺言论自由或出版自由；或剥夺人民和平集会及向政府要求申冤的权利。
Amendment IIA well regulated Militia, being necessary to the security of a free State, the right of the peopleto keep and bear Arms, shall not be infringed.组织良好的民兵队伍，对于一个自由国家的安全是必需的，人民拥有和携带武器的权利不可侵犯。
Amendment IIINo Soldier shall, in time of peace be quartered in any house, without the consent of the Owner, nor in time of war, but in a manner to be prescribed by law.未经房主同意，士兵平时不得驻扎在任何住宅；除依法律规定的方式，战时也不得驻扎。
应用化学专业英语复习资料
一单词短语1.Molecule 分子molecular 分子的2.chemical process 化学过程element 元素3.a t o m原子a t t r a c t i o n吸引力4.repulsion 排斥力distillation 蒸馏、n5.distill 蒸馏v rectification 精馏position 构成structure 结构7.property 性质mass 质量8.atomicweight 原子量atomic number 原子序数9.ionization energy 电离能period 周期10.g r o u p族f a m i l y族11.transition group 过渡族main group 主族12.i o n离子s u b s t i t u t i o n取代反应13.el i mi na ti on消除反应nucl eoph i l i c 亲核的14.nucleophilie 亲核试剂electrophilie亲电试剂15.alkyl 烷基的functional group 官能团16.halides 卤素的leaving group 离去基团17.transition state过渡态intermediate 中间体18.r e a c t a n t反应物p r o d u c t生成物19.concentration 浓度rate equation 速率方程20.c o n s t a n t常数e t h e r醚21.endothermic 吸热的substrate 反应底物22.mechanism 机理reagen 试剂23.alkene 烯烃exothermic 放热的24.A n i o n阴离子n i t r o g e n氮气25.Hydrocarbon 碳氢化合物carbonhydrate 碳水化合物26.Alkane 烷烃substituent 取代基27.Isomerism 同分异构现象isomer 同分异构28.V i n y l乙烯基d e r i v a t i v e s衍生物29.acid halides 酰卤acid anhydrides 酸酐30.e s t e r s酯a m i d e酰胺31.ammonia NH3 Acetic anhydride乙酸酐32.phenol 芬acid—base titration 酸碱滴定33.precipitation沉淀analyses 化学分析员34.IR 红外UV紫外MS质谱GC色相色谱HPLC高效液相色谱TLC薄层色谱X—rayX射线衍射二选词填空1、We can now easily account for many things,which were thought to be mysterious by theancients2、the acid acts on the metal and a gas is givenoff.3、you should adapt yourself to new ways oflooking at matters4、electrolytes have more pronounced effect oncolligative properties than do nonelectrolytes. 5、if water in these lakes evaporated at the samerate as fresh water ,both would nearly dryup in a matter of year.6、both laks evaporated very slow compared with afresh lake or even the ocean.7、a property that depends only on the relativeamounts of solute and solvent is know as acolligative property.8、for example ,both NaCl (ionic) and HCl （polarcovalent）are classified as electrolytes becausethey form ions in aqueous solution.9、when compounds such as NaCl and HCl aredissolved in water ,the effect is obvious.10、if the wires is cut ,the light goes out becausethe circuit is broken.11、when wires are attached to a charged batteryand then to a light bulb ,the light shinesbrightly.12、glass and wood as well as pure water areexamples or nonconductors of electricity.13、other substances resist the flow of electricityand are known as nonconductors orinsulators.14、it has long been known that the presence of asolute in water may affect its ability toconduct electricity.15、when the collection of papers was first broughtout,it was well received by the reviewers.16、in the same way the dozen or so mostcommon kinds of kinds of atoms can be put together in many millions of different ways tomake molecules .17、elements are made up of tiny fundamentalparticles called atoms. Fundamental, as it is usedhere ,means that they cannot be furtherdivided by any chemical metheods.18、each element has atoms that is different fromthe atoms of other elements.19、it would not be quite round; on the contraryit would consist of three parts represented byspheres.20、it is not to be summed up in a singleproduct or word ,but in an idea or basicconcept.21、the chemical symbol of an element may standthe element for.22、the rate of a chemical reaction is influencedby several factors such as temperature ,concentration of reagents , particle size ,light ,and catalyst.23、all forms of life in earth are very dependenton chemical reactions or chemical changes.24、a chemical reaction occurs when elements andcompounds react together to produce differentcompounds , or when compounds break down into simpler compounds or elements.三无机物的命名H Hydrogen Li Lithium Na Sodium K Potassium Mg Magnesium Ca CalciumMn manganese Cu copper Zn zinc Fe iron Hg mercury Ag silver Au gold C Carbon Si Silicon Pb Lead Al Aluminium F Fluorine Cl Chlorine Br Bromine I IodineO Oxygen S Sulfur N Nitrogen P Phosphorus1.直呼其名，即读其元素名称+ ion如：Na+ sodium ionK+ potassium ion2.对于有变价的金属元素，除了可用前缀来表示以外，更多采用罗马数字来表示金属的氧化态，或用后缀-ous 表示低价，-ic 表示高价如：Cu+ copper (Ⅰ) ion 或cuprous ion Cu2+ copper (Ⅱ) ion 或cupric ionFe2+ iron (Ⅱ) ion 或ferrous ionFe3+ iron (Ⅲ) ion 或ferric ion3.含氢酸根：酸根中的Ｈ读做hydrogen，氢原子的个数用希腊前缀表示：mono- di - tri- tetra - penta- hexa-hepta- octa- nona- deca-举例：CO32-carbonate ionHCO3-hydrogen carbonate ionPO43- phosphate ionHPO42hydrogencarbonate ionH2PO4- dihydrogenphosphate ion4.结晶水读做hydrate ，结晶水的个数用希腊前缀表示：mono-di - tri- tetra - penta- hexa- hepta- octa- nona- deca-CuSO4·5H2O copper(Ⅱ) sulfate pentahydrateAlCl3 ·6H2O aluminum chloride hexahydrate5.测试Mg(OH)2magnesium hydroxide AlCl3aluminum chlorideFeBr2 iron(II) bromide CaSO4calcium sulfateZnCO3zinc carbonate HF hydrofluoric acidH3PO4phosphoric acid NO2nitrogen dioxideCuO copper(II) oxide Al2O3aluminum oxideNaHSO3sodium hydrogen sulfiteKMnO4potassium permanganateNaClO sodium hypochloride四有机物的命名1)命名正烷基时，只需把烷烃的词尾“-ane换成“-yl”，加在相应的烷烃的字首后2)字母规则：Butyl>Ethyl>Isopropyl>Methyl>Neopentyl>tert-Pentyl >Propyl3)环烷烃：只需在所对应的烷烃前加上cyclo-即可4)有些结构较复杂的烷基，需添加词头5)烯烃和炔烃命名时将相应的烷烃的词尾“烷”(ane)改为“烯”(ene)或“炔”(yne)，后缀前加上不饱和键的编号即可。
会计专业英语复习资料
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.。
(完整word版)英语复习资料(word文档良心出品)
U1 4.诸如背弃朋友这类事并不受法律制约，所以才有了我们称作的道德法庭Laws do not regulate such things as betrayal to friends, that is why there is what we call the court of morality 5.有人把今天的文化描述为快餐文化。
无论做什么事，人们只是追求用最短时间达到最大的满足Today’s culture is described as fast-food culture, whatever they may be; people just pursue the greatest satisfaction within the shortest time.6.常言说，天下没有免费的午餐。
如果你想要什么，就得去挣As the saying goes, there is no such thing as a free lunch. If you want something, go and earn it.U2 1.无论是友情还是爱情，你都不可能期待自己付出最少而得到最多。
In either friendship or love, you should never expect to receive the maximum while you give the minimum.2.我把全部希望寄托在他的承诺上，结果却发现他根本不是个真诚的人。
I built all my hopes on his promises, only to find that he was not a man of sincerity at all.3.我们带母亲去了所有我们能找到的最好的医院，但一切努力都是徒劳的，母亲还是没能熬过那次疾病。
We took mother to all the best hospitals we could find, but all our efforts were in vain; she failed to survive the disease.U3 1.千百年来哲学家们费尽心机从各自的角度阐释何为幸福.For thousands of years philosophers have taken pains to explain the meaning of happiness from their own points of view.2.刚上大学的时候，突然发现自己得处理所有日常事物，知道那是自己才觉得在父母身边生活真是幸福。
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slag [slaeg]渣
electromotive series [ilektrau'meutiv] ['sierizz]电化序
reducing agent [ri'djuzsirj] ['eidjant]还原剂
roast [raust]焙烧
smelt [smelt]熔炼
convert [kan'vazt]吹炼
aqueous ['eikwias] solution水溶液
trace back追溯到
concern with与……有关
by means of用，依靠
organic [D：'gaenik]有机的
vacuum ['vaekjuam]真空
conventional [kan'venjonl]常规的,
传统的
inorganic [jnoJgaenik]无机的
alchemist ['aelkimist]炼金术
imminent ["iminant]即将发生的
depletion [di'plijan]消耗，枯竭
lean [li:n] ore贫矿
discard [dis'ka:d]废弃，丢弃
manganese nodule ['nodju:!]铉结核
Words and Expressions
extractive [iks'traektiv]提取的，萃取的
metallurgy [me'taeladsi]冶金，冶金学
concentrate ['lonsantreit]精选，富集，精矿mineral ['minaral] dressing选矿
pyrometallurgy [^airaume^aeled;!]火法冶金hydrometallurgy ^haidreume'taelazdsi]湿法冶金electrometallurgy [illektreumeltaelad3i]电冶金
polymer ['potemo]聚合物，聚合的
neutral [*nju:tral]中性的
ionic [aibnik]离子的
undissociated ['Andi^dujleitid]未离解的
fluorspar ['flu(:)ospa:]氟石
equilibrium [.iikwa'librizam]平衡
iron ['aian]铁
viscosity [vi'skositi:]黏度
dissolve [di'zolv]溶解
acidic [e'sidik]酸性的
anion ["aenaian]阴离子
phosphorus pentoxide五氧化二磷
dust [dASt]烟尘
matte [maet]冰铜铳
speiss [spais]黄渣
sludge [slAdj]污泥
burgeoning ['bezdsaniij]新兴的
recycling [ri:'saiklir)]回收,循环
assess [a'ses]估计，评价
alleviate [alizvieit]减轻，缓和
mercury ['mazkjuri]汞
melting point熔点
zirconium .[zaz'kauniam]错
niobium [nai'eubiam]锯
molten ["maulten]熔融的
by products副产品
distillation [(diste'leifan]蒸馅
volatile ['voldtail]蒸馋
specific [spi'sifik] gravity ['graeviti]比重orthosilicate [p:0a!silakeit] neutralization [^juztrelai'zeijan]中和
pentoxide [.pen'toksaid]五氧化物
molecule ['molikju:!]分子basicity [ba'sisiti]碱度
hafnium ['haefniem]饴
mint [mint]铸造
furnace ['fa:nis]炉子
atmospheric [^tme'sferik]大气的
disposal [dis'pauzal]处置，处理
converting [kan'vaztirj]吹炼
sulphide [*sAlfai源自]硫化物reverberatory.Iri'vazbaratari] furnace反射炉lime [laim]石灰
refractory [ri'fraektari:]难熔的
thermal ['0a：m9l] barrier ['baeria]隔热层
quartz [kwo:ts]石英
liquidus ['likwidas]液相线
silica ['silike]二氧化硅
calcium ['kaelsiam]钙
sulphur ("sAlfa]硫
blast [bla:st] furnace鼓风炉，高炉
alumina [e'ljuzmine]氧化铝
phosphorus.['fosfaras]磷
interface ['intafeis]界面
rare metal稀土金属
associate [e'saujieit] with联系，与……交往
flowsheet [flau'fi:t]流程图
relegate ['religeit]把……置于次要地位
panacea [^aena'siza]万灵药
complementary [^mpla'mentari]互补的
cadmium ['kaedmiam]镉
titanium [tai'teini：am]钛
chromium ['kraumizam]铭
molybdenum [me'libdinem]钥
refractory [n^raektari:]难熔的
crucible ['kru:sibl]址垠
oxygen [bksidsen]氧
beneficiation ['benijiji'eijan]选矿，矿物处理
suffice .[sa'fais]足够，满足……的需要
mercury sulphide ['mazkjuri] ['sAlfaid]硫化汞magnesium [maeg'ni:zi:om]镁
impurity [im'pjuariti:]杂质oxidation [pksi'deifdn]氧化