专业英语资料汇总
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。
(完整)心理学专业英语复习资料

心理学专业英语复习资料I. Translate the Following English Phrases into Chinese1. Research Methods 研究方法2。
Psychophysics 心理物理学3. Theories of Learning 学习理论4。
Social Cognition 社会认知5. Personality Test 人格测试6。
Extraneous Variable 无关变量7。
Longitudinal Study 纵向研究8。
Crystallized Intelligence 晶体智力9。
Motor control 运动控制10. Corpus Callosum 胼胝体11。
Group Thinking 群体思维12。
Social Loafing 社会懈怠13. Social Exchange 社会交换14. Social Approval 社会赞许15。
Diffusion of Responsibility 责任分散16。
Recency Effec 近因效应17. Trace Decay 痕迹消退18。
Retrograde Amnesia 倒摄遗忘19. Social Support 社会支持20. Self—efficacy 自我效能21。
Case Study 个案研究II. Translate the Following Chinese Word Groups into English1。
机能主义 functionalism2。
自我实现 self—actualization3.一般规律研究法 nomothetic method4。
分层抽样 stratified sampling5. 外在信度 external reliability6. 选择性注意 selective attention7。
知觉恒常性 perceptual constancy8. 自我概念 self concept9. 液体智力 fluid intelligence10. 安全型依恋 secure attachment11. 性别图示 gender schema12。
专业英语复习资料小结

bar graph n.条形图equalization n.均衡化;均等image contrast n.图像对比度addition n.加subtraction n.减lapse v.流逝, 失效, 下降time-lapsed (时间上)相继的matrix n.矩阵motion n.运动, 动作v.运动dimension n.维数convolution n.回旋, 盘旋, 卷积boundary n.边界, 分界线blur v.涂污, 污损, 使……模糊,sharp adj.锐利的, 锋利的, 明显的locate v.定位, 位于spectra n.范围, 光谱spectrum n.光谱, 频谱phase spectrum相位频谱magnitude spectrum幅度频谱facsimile n. 传真,摹写,影印lossless compression(压缩)无损压缩lossy compression 有损压缩irretrievably adv.不能挽回地, 不能补救地CT (computed tomography) 计算机断层造影MRI (Magnetic Resonance Imaging ) 核磁共振成像DCT (discrete cosine transform)离散余弦变换run-length encoding行程编码Huffman encoding霍夫曼编码Image contrast图像对比度Edge filter边缘滤波Edge detection边缘检测Object recognition目标识别Run-length encoding行程编码Huffman encoding哈夫曼编码Pixel 像素Gray scale image 灰度图像Gray scale level灰度级Histogram 直方图Bar graph条形图Histogram equalization直方图均衡encryption program 加密程序deletion command 删除命令authorized user 授权的用户backup copy 备份的副本voltage surge 电涌,浪涌电压circuit breaker 断路器electronic component 电子器件data-entry error 数据输入错误electronic break-in 电路中断power line 电力线,输电线EC:Electronic Commerce 电子商务Electronic Data Interchange (EDI)电子数据交换Electronic Funds Transfer (EFT)电子资金转账embedded system 嵌入式系统radio frequency 射频schematic原理图capture记录,输入building block模块,构件EDA (Electronic Design Automation)电子设计自动化HDL: Hardware Description Language 硬件描述语言Full-custom IC(全定制集成电路)Semi-custom IC(半定制集成电路)FPGA (Field Programmable Gate Array) 现场可编程门阵列CD: compact disc光盘LP: long playing record慢转密纹唱片CAD: Computer Aided Design 计算机辅助设计EDA: Electronic Design Automatic电子设计自动化HDL: Hardware Description Language 硬件描述语言VHDL: VHSIC Hardware Description Language极高速集成电路(VHSIC)硬件描述语言ASIC: Application Specific Integrated Circuit专用集成电路PLD: Programmable Logic Device可编程逻辑器件PLA: Programmable Logic Array可编程逻辑阵列RTL: Register Transfer Level寄存器传送级CRT: Cathode Ray Tube 阴极射线管transducer 传感器,换能器fundamental frequency基频sonic boom声爆single-shot单脉冲raster 光栅attenuator 衰减器particle 粒子phosphor 磷,启明星vibrating 振动grading 分级,归类pervade 遍及indispensable不可缺少的demanding过分的,苛刻的luminous 发光的,明亮的legible 清晰的,易读的front-end 前端的,前期的archive 存档,档案文件user authentication 用户认证electronic purse 电子钱包information filter 信息过滤data integrity 数据完整性smart card 智能卡HTML 超文本标记语言symmetric key cryptosystem 对称密钥密码系统message authentication code 信息鉴定码unauthorized access control 未授权访问控制electronic catalog 电子目录electronic money (或cash) 电子货币search engine 搜索引擎digital signature 数字签名user interface 用户界面EFT (Electronic Funds Transfer) 电子资金转帐public key cryptosystem 公钥密码系统PDA (personal digital assistant)个人数字助理hypertext link 超文本链接3D image 三维图像credit card 信用卡Alkaline 碱性的Resolution 清晰度,分辨力Beam splitter分光镜,分色镜Photography 摄影,摄影术Lens 透镜,镜头Film 薄膜,胶卷,影片Focus 焦点TIFF: Tagged Image File Format标签图像文件格式JPEG: Joint Photographic Experts Group 联合图像专家组LCD: Liquid Crystal Display液晶显示器CCD: Charge Coupled Device电荷耦合器件user authentication 用户认证electronic purse 电子钱包symmetric key cryptosystem 对称密钥密码系统search engine 搜索引擎detection program 检测程序power source 电源digital signature 数字签名software piracy 软件侵权hard-disk drive 硬盘驱动器Programmable Logic Array 可编程逻辑阵列primary storage 主存储器electronic bulletin board 电子公告板histogram equalization 直方图均衡edge detection 边缘检测magnitude spectrum 幅度谱Liquid Crystal Display 液晶显示器full-custom integrated circuit 全定制集成电路embedded system 嵌入式系统图象传感器image sensor电子设计自动化electronic design automation模拟电子电路设计analogue electronic circuit design加密程序encryption program电子器件electronic component计算机病毒computer virusⅡ. Choose among the four choices the one that best completes the sentence. (70 points) 1. A ___B___ copy is a copy of a current file made in order to protect against loss ordamage.A. hardB. backupC. softD. file2. T h e infamous “Michelangelo” __C__ strikes thousands of computers every year onMarch 6.A. crackerB. hackerC. virusD. disease3. D ata __A____ can reduce the amount of data sent or stored by partially eliminatinginherent redundancy.A. compressionB. conversionC. configurationD. compilation4. C onfidentiality of the message is not enough in a secure communication; ____C____is also needed. The receiver needs to be sure of the sender’s identity.A. encryptionB. authorizationC. authenticationD. encapsulation5. T o access a page on the WWW, one needs a ___D_____ that usually consists ofthree parts: a controller, a method, and an interpreter.A. routerB. codeC. passwordD. browser6. T he data, when they are not encrypted, are called ___A_____.A. plaintextB. ciphertextC. hypertextD. context7. W hereas the decimal system is based on 10, the _____B___ system is based on 2.There are only two digits in the latter system, 0 and 1.A. bilateralB. binaryC. byteD. bit8. The larger the number of pixels in an image, and the lager the number of availablegray scale levels, the better the ___A__ of the image.A. resolutionB. identificationC. recognitionD. shade9. The gray scales present in a digital image can be summarized by its _C_______.A. graphB. schematicC. histogramD. diagram10.The abbreviation JPEG stands for Jointed Picture ___B_____ Group.A. ExpertsB. ExpertC. EngineersD. Engineer11.When you send a document electronically, you can also sign it. This is called___B____ signature.A. onlineB. digitalC. virtualD. simulated12. People who gain unauthorized access to a computer system for malicious purposes are called ____B____.A. HackersB. CrackersC. breakersD. intruders13. The abbreviation FPGA stands for Field ____B____Gate Array.A. ProgramB. ProgrammableC. ProgrammingD. Programmer14.To save time and bandwidth, both images and other files are often compressedbefore being ____C____.A. transferredB. transportedC. transmittedD. traversed作业如下:翻译文章"Digital Image Fundamentals"(P237~240)翻译“补充资料”中的《Computer Security》全文翻译补充资料"Electronic Commerce"中的<4. Security Services>部分翻译文章"Overview of Modern Digital Design"中的<Design automation>部分(Page 131~132)完成<课后练习>的第1题的第一段(Page 149)。
计算机专业英语复习资料

计算机专业英语复习资料计算机专业英语复习资料1、that the processor is the “intelligence” of a computer system;(p1) 处理器是计算机智能系统2、In 1965,when he first set out what we now call Moore’s Law,Gordon Moore said the number of components that could be packed onto an integrated circuit would double every year or so(later amended to18 months). (P17)在1965年,⼽登穆尔说,可以将很多的零部件装载在⼀个集成电路元件中,这样的话就可以每年都翻倍,这也就是他第⼀次提出摩尔定律(后来修订为18个⽉)3-43、This multicore processor plugs directly into a single socket on the motherboard. (P18)这种多内核处理器直接插⼊主板上的⼀个单⼀的插座。
4、Multicore processors are especially well suited to tasks that have operations that can be divided up into separate thread and run in parallel. (P18)多核处理器特别适合那些可以分成单线程和并⾏运⾏的任务操作。
5、640*480 means that the screen consists of 640 columns by 480 rows of pixels. (P36)640×480表⽰屏幕由640列480⾏的像素组成。
6-76、However, they also are bulky, fragile, and consume a great deal of power. (p37)然⽽,他们也都是笨重的,脆弱的,并且消耗⼤量的电⼒。
计算机专业英语期末考复习资料

英语翻译成汉语:1、In order to solve a computational problem, its solution must be specified in terms of a sequence of computational steps, each of which may be performed by a human or a digital computer.If you want to solve the computational problem with a computer, you should learn how to program.The task of developing programs for the soultion of computational problems is referred to as programming.Computer programming is the process of planning and creating a sequence of steps for a computer to follow.In general,this process will help us resolve a problem,which is either too tedious (冗长的) or difficult to work out otherwise.So programming is breaking a task down into small steps.译:为解决计算问题,其解决方案必须被指定在一个计算步骤的序列,每一个可能由一个人或一个数字计算机。
如果你想解决计算问题的计算机,你应该学会如何计划。
制定发展任务的计划称为编程。
计算机编程的过程中规划和创建一个序列的计算机执行步骤。
一般来说,这个过程将帮助我们解决一个问题,是太冗长的或难以解决的方式。
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.。
专业英语资料(国际法)

专业英语资料(国际法)1.Article 38 of the Statute of the international Court of Justice states:1.The court,whose function is to decide in accordance with international law such disputes as are submitted to it,shall apply:(a)international conventions, whether general or particular, establishing rules expressly recognised by the contesting States;(b)international custom, as evidence of a general practice accepted as law;(c)the general principles of law recognised by civilised nations;(d)subject to the provisions of Article 59, judicial decisions and the teachings of the most highly qualified publicists of the various nations, as subsidiary means for the determination of rules of law.1.法院对于陈诉各项争端,应依国际法裁判之,裁判时应适用:(a)不论普通或特别国际协约,确立诉讼当事国明白承认之规条者。
(b)国际习惯,作为通例之证明而经接受为法律者。
(c)一般法律原则为文明各国所承认者。
(d)在第五十九条规定之下,司法判例及各国权威最高之公法学家学说,作为确定法律原则之补助资料者。
英语专业四级语法重点汇总

英语专业四级语法重点汇总English英语专八专四学习复习资料英语专四语法重点汇总一、非谓语动词的主要考点1. 有些典型动词后面可以接上不定式或动名词来做宾语的,但是在意思上是有区别的,主要常考到的动词罗列如下:mean to do想要(做某事)VS mean doing意味(做某事)propose to do 打算(做某事)VS propose doing建议(做某事)forget to do忘记(要做的事)VS forget doing忘记(已做的事)remember to do记得(要做某事)VS remember doing记得(做过)go on to do继而(做另一件事)VS go on doing继续(做原来的事)stop to do停下来去做另一件事VS stop doing停止正在做的事regret to do(对将要做的事)遗憾VS regret doing(对已做过的事)后悔2. 不定式的习惯用法典型句型整理如下:如:“cannot help but do”——“不得不做某事”如:“cannot but do”——“不禁做某事”如:“cannot choose but do”——“不由自主地做某事”如:“can do nothing but do”——“不能不做某事”如:“have no choice but to do”——“只能做某事”如:“have no alternative but to do”——“只能做某事”例句:The boy cannot help but be greatly influenced by the useful instruction given by his family tutor.When I start my job career, I cannot choose but look back upon the beautiful days I spent on campus.3. 动名词的习惯用法典型动名词的习惯句型整理罗列如下:如:be busy/active doing sth.如:It’s no good/use doing sth.如:spend/waste time doing sth.如:have difficulty/trouble/problem doing sth.如:have a good/great/wonderful time doing sth.如:There is no point/sense/harm/ use doing sth.例句:There is no use crying over spilt milk.(典型例句)牛奶洒了,哭也没用;后悔是没有用的;覆水难受I really have problem solving these mathematic questions since I am not major in science after all.二、形容词与副词及其比较级1. 形容词的句法功能形容词通常在句子中用做定语、表语与主语的语法成分,通常考到的知识点总结如下:(1) 以“a”开头的形容词如“alone”、“alike”、“asleep”、“awake”等一般不能做前置定语,通常是做表语或后置定语的例句:Jerry didn’t pass the important final exam, please let him alone for the time being.Michael came back from job just now, and his eyes were shut and he seemed to have fallen asleep.(2) 某些以副词词缀“-ly”结尾的词其实是形容词,不能看错是副词,例如“friendly”、“leisurely”、“lovely”等(3) 下列动词既是实义动词又是系动词,注意用做系动词时,要求形容词做表语这些典型单词罗列如下:“remain”、“keep”、“become”、“get”、“grow”、“go”、“come”、“turn”、“stay”、“stand”、“run”、“prove”、“seem”、“appear”、“look”等例句:The situation remains tense between the two countries at this juncture. 在这个节骨眼上,两国形势仍然持续紧张。
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Strain, △L /LS t r e s s , (N ·c m -2) Fiber(1)(2)(3)标准答案(2 )一、Fill in the blanks (1’×10 = 10’)1.The advantage of microwave heating is that it is extremely rapid .2.The mechanical properties of ceramics are good in compression , The greatest weaknessis brittleness .3.Ferrous Alloys normally contains major phases, called austenite, cementite, graphite,martensitic.4.The components as well as the interface between them can usually be physicallyidentified.5.Surface treatment of reinforcing materials is done to improve the adhesion of fillersand fibers to matrix resin by modifying the surface of the solid.6.The properties of materials are defined by the nature of their chemical bonds, their atomicordering and their microstructure.7.二、True or false (indicate with “√” or “×”, 1’×10 = 10’)1.(×) All amorphous materials are glasses.2.(×) Aluminum alloys offer superior specific strength in high temperatures.3.(√) The properties of crystals are different in various crystallographic directions.4.(√) Titanium alloys have lower density and high strength.5.(√) Most of life and industrial glass are made from silica and silicate glasses.6.(√) Magnesium is the lightest of all structural metals.7.(√) Glasses is made from elements, simple chemical compounds, complex organic molecules,salt mixtures and alloys.8.(√) Glass when newly formed, with a perfect surface, is very strong about five times asstrong as steel.9.(×) MMC、PMC、CMC are all composite, and matrix are metal, ceramic and organicpolymer.10.(√) 玻璃化温度和熔点是表征聚合物热性能的重要指标。
.三、Choose the right answer (1’×10 = 10’)1.Which of the following descriptions would not be applicable to ceramics? (d)a. Mixed ionic and covalent bondingb. Brittlec. Hardd. Ductile2.组成铸铁的基本元素是__________ (b, d, e)a. O;b. C;c. S;d. Si;e. Fe;f. Al;g. P3.低合金钢合金元素含量______,而高合金钢_________。
(b, c)a.<2%;b.<5%;c. >10%;d.>13%4.Hardened concrete should be durable, strong, watertight and resistant to abrasion.All of these properties are influenced by the _______ of the Portland cement paste.(c)a. quantityb. weight percentc. qualityd. density5.The major phases in Portland cement are:_____,______,_____ and ferrite. (a,c, d)a. aliteb. limestonec. aluminated. belitee. silicaf. calcium sulfateg. ferrite四、Terms and definitions (4’×5 = 20’)posite:A composite is a combined materials created by the syntheticassembly of two or more components a selected filler or reinforcing agent and a compatible matrix binder in order to obtain specific characteristics and properties.2.Fatigue limit:The maximum load in pounds per square inch that can be applied aninfinite number of times without causing failure.3.Brass: An alloy of copper and zinc.4.Physical properties: The behavior of materials subjected to the action oftemperature, electric or magnetic fields or light.5.Workability: The ease with which concrete is placed and consilidated.五、Questions and replies (8’×4 = 32’)1.Answers: ①离子键(1’):结合力很大,离子晶体的硬度高,强度大,热膨胀系数小,脆性大。
例:陶瓷材料(1’)。
②共价键(1’):结合力很大,共价晶体的硬度高、强度高、脆性大、熔点高、沸点高和挥发性低。
例:陶瓷材料(1’)。
③金属键(1’):良好的导电性和导热性,正的电阻温度系数,不透明并呈现特有的金属光泽,良好的塑性变形能力,强韧性好。
例:金属材料(1’)。
④范特瓦尔斯力(1’):很弱,分子键结合的固体材料熔点低、硬度也很低,无自由电子,良好的绝缘性。
例:聚合物材料(1’)。
2.Answers: 1) 结构:陶瓷:晶体材料;玻璃:非晶态。
(2’) 2) 性质:陶瓷:不透明,耐高温,具有固定的熔点,各相异性;(2’); 玻璃:透明,不耐高温,不具有固定的熔点,各相同性。
(2’) 3) 制备方法:陶瓷:先成型,再烧结;缓慢冷却以利于晶体形成;玻璃:熔融后成型,淬冷法。
(2’).3.Answers: they are the ductility [1’], tensile strength [1’], proportional limit [1’],elastic limit [1’], modulus of elasticity [1’], resilience [1’], yield point, yieldstrength [1’], ultimate strength and breaking strength [1’].4.Answers: The three significant reactions that take place in addition polymerizationare: initiation (2’), propagation (2’) and termination (2’). Termination typically occurs in two ways: combination and disproportionate (2’).六、Read and discuss (9’×2 = 18’)1.Answers:(1) Types of raw materials:Portland cement paste, water. sand and gravel (3’).Functions: aggregates serve as a filler; the cement-water paste changes from a semifluid substance into a solid binder(3’).(2) The final quality of the concrete depends upon the effectiveness of the hardened paste in binding the aggregate particles together and in filling the voids between the particles (3’).2. Answers:1. i. The other lines are: (1) Rigid plastic [1’]; (2) Flexible plastic [1’]; (3) Elastomer [1’].ii. There are two types of plastics—flexible plastics and rigid plastics [2’].iii. Flexible plastics: possess moderate to high degrees of crystallinity and a wide range of Tm and Tg values. They have moderate to high tensile strengths, and ultimate elongation [2’].iv. Rigid plastics: have high moduli and moderate to high tensile strengths, they undergo very small elongations before rupturing [2’].材料科学基础常用英语词汇材料的类型Types of materials, metals, ceramics, polymers, composites, elastomer部分材料性质复习Review of selected properties of materials,电导率和电阻率conductivity and resistivity,热导率thermal conductivity,应力和应变stress and strain,弹性应变elastic strain,塑性应变plastic strain,屈服强度yield strength,最大抗拉强度ultimate tensile strength,最大强度ultimate strength,延展性ductility,伸长率elongation,断面收缩率reduction of area,颈缩necking,断裂强度breaking strength,韧性toughness,硬度hardness,疲劳强度fatigue strength,蜂窝honeycomb,热脆性heat shortness,晶胞中的原子数atoms per cell,点阵lattice, 阵点lattice point,点阵参数lattice parameter,密排六方hexagonal close-packed,六方晶胞hexagonal unit cell,体心立方body-centered cubic,面心立方face-centered cubic,弥勒指数Miller indices,晶面crystal plane,晶系crystal system,晶向crystal direction,相变机理Phase transformation mechanism:成核生长相变nucleation–growth transition, 斯宾那多分解spinodal decomposition,有序无序转变disordered-order transition, 马氏体相变martensite phase transformation,成核nucleation,成核机理nucleation mechanism,成核势垒nucleation barrier,晶核,结晶中心nucleus of crystal,(金属组织的)基体quay,基体,基块,基质,结合剂matrix,子晶,雏晶matted crystal,耔晶,晶种seed crystal,耔晶取向seed orientation,籽晶生长seeded growth,均质核化homogeneous nucleation,异质核化heterogeneous nucleation,均匀化热处理homogenization heat treatment, 熟料grog,自恰场self-consistent field固溶体Solid solution:有序固溶体ordered solid solution,无序固溶体disordered solid solution,有序合金ordered alloy,无序合金disordered alloy.无序点阵disordered lattice,分散,扩散,弥散dispersal,分散剂dispersant,分散剂,添加剂dispersant additive,分散剂,弥散剂dispersant agent缺陷defect, imperfection,点缺陷point defect,线缺陷 line defect, dislocation,面缺陷interface defect, surface defect,体缺陷volume defect,位错排列dislocation arrangement,位错阵列dislocation array,位错气团dislocation atmosphere,位错轴dislocation axis,位错胞dislocation cell,位错爬移dislocation climb,位错滑移dislocation slip, dislocation movement by slip, 位错聚结dislocation coalescence,位错核心能量dislocation core energy,位错裂纹dislocation crack,位错阻尼dislocation damping,位错密度dislocation density,体积膨胀volume dilation,体积收缩volume shrinkage,回火tempering,退火annealing,退火的,软化的softened,软化退火,软化(处理)softening,淬火quenching,淬火硬化quenching hardening,正火normalizing, normalization,退火织构annealing texture,人工时效artificial aging,细长比aspect ratio,形变热处理ausforming,等温退火austempering,奥氏体austenite,奥氏体化austenitizing,贝氏体bainite,马氏体martensite,马氏体淬火marquench,马氏体退火martemper,马氏体时效钢maraging steel,渗碳体cementite,固溶强化solid solution strengthening,钢屑混凝土steel chips concrete,水玻璃,硅酸钠sodium silicate,水玻璃粘结剂sodium silicate binder,硅酸钠类防水剂sodium silicate waterproofing agent, 扩散diffusion,扩散系数diffusivity,相变phase transition,烧结sintering,固相反应solid-phase reaction,相图与相结构phase diagrams and phase structures , 相phase,组分component,自由度freedom,相平衡phase equilibrium,吉布斯相律Gibbs phase rule,吉布斯自由能Gibbs free energy,吉布斯混合能Gibbs energy of mixing,吉布斯熵Gibbs entropy,吉布斯函数Gibbs function,相平衡phase balance,相界phase boundary,相界线 phase boundary line,相界交联 phase boundary crosslinking,相界有限交联phase boundary crosslinking,相界反应phase boundary reaction,相变phase change,相组成phase composition,共格相 phase-coherent,金相相组织 phase constentuent,相衬phase contrast,相衬显微镜phase contrast microscope,相衬显微术phase contrast microscopy,相分布phase distribution,相平衡常数phase equilibrium constant,相平衡图phase equilibrium diagram,相变滞后phase transition lag, Al-Si-O-N系统相关系phase relationships in the Al-Si-O-N system, 相分离phase segregation, phase separation,玻璃分相phase separation in glasses,相序phase order, phase sequence,相稳定性phase stability,相态phase state,相稳定区phase stabile range,相变温度phase transition temperature,相变压力phase transition pressure,同质多晶转变polymorphic transformation,相平衡条件phase equilibrium conditions,显微结构microstructures,不混溶固溶体immiscible solid solution,转熔型固溶体peritectic solid solution,低共熔体eutectoid,crystallization,不混溶性immiscibility,固态反应solid state reaction,烧结sintering,相变机理Phase transformation mechanism:成核生长相变nucleation–growth transition, 斯宾那多分解spinodal decomposition,有序无序转变disordered-order transition, 马氏体相变martensite phase transformation,成核nucleation,成核机理nucleation mechanism,成核势垒nucleation barrier,晶核,结晶中心nucleus of crystal,(金属组织的)基体quay,基体,基块,基质,结合剂matrix,子晶,雏晶matted crystal,耔晶,晶种seed crystal,耔晶取向seed orientation,籽晶生长seeded growth,均质核化homogeneous nucleation,异质核化heterogeneous nucleation,均匀化热处理homogenization heat treatment, 熟料grog,材料概论重点知识Definition 材料的定义:The materials making up the surrounding world consist of discrete particles, having a submicroscopic size.Atomic structure and the nature of bonds(原子结构和化学键)—metals and their alloys (metallic bonding 金属键)—organic polymers 有机聚合物(covalent bonding and secondary bonding 共价键和二次键) —ceramics (ionic bonding and covalent bonding)Mechanical properties:力学性能Which reflect the behavior of materials, deformed by a set of forces (概念)Four basic types of stresses : tensile, compressive, shear ,torsion (拉力,压力,剪切力,扭转力)Physical properties:物理性能the behavior of materials subjected to the action of temperature, electric or magnetic fields, or light.电性能Electric properties磁性能Magnetic properties热性能Thermal properties光性能Optical propertiesChemical properties:化学性能Which characterize the behavior of material in a reactive environment. (概念)The four basic aspects of materials science and technology are: manufacturing processing, structure,properties and performances结构-性能-工艺之间的关系:First, the processing of a material affects the structure, second the original structure and properties determine how we can process the material to produce a desired shape一、METAL:(金属)1、金属最显著的特性:good conductors of heat and electricity (热导性,电导性)2、性能:are opaque to visible light; are hard, rigid; can undergo plastic deformation; have a high melting temperature3、金属的晶体点阵:crystal structure(晶体结构): body-centered cubic structure , face-centered cubic structure , hexagonal close-packed structure(体型、面型,六角形放射状)4、properties of alloys(合金的性能):(more carbon ,more brittle.) have relatively high thermal and electrical conductivities; good energy absorption characteristics ;nonmagnetic properties5、铸铁概念:cast iron, essentially an alloy of iron, carbon and silicon, is composed of iron and from 2 to 6.67 percent carbon, plus manganese, sulfur, and phosphorus, and shaped by being cast in a mold.6、The types and properties of cast iron ;white cast iron( hard , brittle ) , gray cast iron (brittle ,withstand large compressive loads but small tensile loads ), alloy cast iron , nodular or ductile cast iron (good castability ,toughness, good wear resistance ,low melting point ,and hardenability ), malleable cast iron (strength ,toughness, ductility ,and machinability)7、carbon steels(碳钢):low carbon steels(含碳0.05~0.32%);medium carbon steels(含碳0.35~0.55%);high carbon steels(含碳0.60~1.50%)8、不锈钢:there are three types of stainless steels:--the martensitic types;the ferritic types ;the austenitic types9、advantages of using Al: one-third of the weight of steel ;good thermal and electrical conductivity ;high strength-to-weight ratio ;can be given a hard surface by anodizing and hard coating ;most alloys are weldable ;will not rust ;high reflectivity ;can be die cast ;easily machined ;good formability; nonmagnetic ;nontoxic and one –third of the stiffness of steel.10、copper is known for its high thermal (热导性)and electrical conductivity.11、crystal structure : body-centered cubic structure (barium), face-centered cubic structure (copper),hexagonal close-packed structure (zinc)二、CERAMIC(陶瓷)1、The property of ceramics (陶瓷的性质)Extreme hardness(硬度高) Heat resistance Corrosion resistance Low electrical and thermal conductivity Low ductility (brittleness)2、Porosity(孔隙度)Open porosity: refers to the network of pores in a material that is open to the surface and into which a liquid such as water can penetrate if the part were submerged in it。