专业英语复习

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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.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。

建筑专业英语复习

建筑专业英语复习

1.Match the English in column A with their Chinese equivalents in column B ,Column A Column B1. vaulted roof a. 基础;下层结构2. trabeated system b. 包豪斯建筑学派3. Post-and-lintel c. 嵌入式4. Bauhous d. 抗衡力5. steel –skeleton system e. 拱形屋顶6. Gothic architecture f. 均质体7. substructure g. 横梁式结构8. thrust type h. 哥特式建筑9. counterbalance i. 钢骨体系10. homogeneous mass j. 连梁柱11. bid k.预制12. prefabricate l.打地基13. lay the foundations m.室内设计师14. internal space n.内部空间15. interior designer o.投标2.Please translate the following expressions into English.16. 建筑师,设计师17. 土木工程师18. 测量师19. 防火工程师20. (房屋等的)构架,骨架21. 钢筋混凝土22. 土木建筑23. 预算表24. 质量合格证书25. 预算成本3. Translate the following sentences into Chinese (每小题4分,共20分).1 The materials are the basic elements of any building. They may be classified into three groups according to the purpose they are used for :structural materials , decoration materials ,and some special materials.2. The total dollar amount can be broken into two categories: hard costs soft costs.3. There is a cost range from economy, to modest, to custom, to luxury which correlates with the products and materials you choose to install in your home.4. Many construction projects get started only to stop before completion because the money runs out.5. Whether building new homes, flipping houses or remodeling a home, set a budget and stick to it.1. waterproofing coatings a. 瓷砖2. laminated glass b. 预埋螺栓3. ceramic tile c. 泥瓦匠,砌砖工匠4. kitchen modules d. 丁形梁,T字梁5. anti-rust paint e. 钛合金6. precast concrete f. 防水涂料7. T-beam g. 夹层玻璃8. insert bolt h. 天花板9. titanium alloy i. 水管和排水设施10. bricklayer j. 夹灰墙,泥笆墙11. glass fiber reinforced plastics k. 整体厨房12. plumbing and drainage l. 防锈漆13. ceiling slab m. 预制混凝土14. wattle and daub n. 玻璃钢15. engineering plastic o. 工程塑料16. 承包人17. 估价单18. 正视图19. 内部空间20. 关键因素21. 预算要素22. 结构材料23. 装饰材料24. 超支25. 首期付款。

(完整)心理学专业英语复习资料

(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。

学位英语知识点复习资料

学位英语知识点复习资料

学位英语知识点复习资料
以下是学位英语的一些基本知识点复习资料:
1. 语法:复习英语的基本语法规则,包括时态、语态、句型、主谓一致等。

2. 词汇:复习常见的学术词汇,如学科名词、实验方法、研究领域等。

3. 阅读理解:提高阅读理解能力,包括快速阅读和理解主旨、细节、推理等。

多阅读
学术文章和论文,熟悉学术写作风格。

4. 写作技巧:学习学术写作的基本结构和格式,包括论文的引言、正文、结论等部分。

也要练习提高写作的逻辑性和清晰度。

5. 听力技巧:提高听力理解能力,包括听清主旨、关键词等,练习听写和记笔记。

6. 口语表达:提高口语交流能力,包括演讲、讨论、辩论等。

练习口语表达和流利性。

7. 学术资料查找和利用:学习使用学术数据库、图书馆资源等查找学术资料,提高筛
选和利用学术资料的能力。

8. 专业知识:了解自己专业领域的基本知识,熟悉相关的学术研究和发展动态。

这些是学位英语的一些基本知识点,希望对你的复习有所帮助。

此外,还建议你参考
相关教材和学习资源,进行系统的复习和练习。

考学位英语复习资料

考学位英语复习资料

考学位英语复习资料在大学期间,作为具备一定专业背景的学生,我们需要通过学位英语考试来证明自己的语言能力,从而获得更大的发展机会和进一步深造的资格。

因此,对于考试复习资料的准备,就显得尤为必要。

下面将介绍一些备考学位英语时可以使用的复习资料。

1. 《考研英语词汇》这是一本非常经典的词汇书,其中收录了高频考研单词以及其在语境中的使用方法。

相信大部分考学位英语的同学也会购买这本书进行复习。

该书的一个优点是较为详细地讲解了词汇的用法和搭配,帮助我们更好地掌握和记忆单词。

缺点则是内容较为单薄,只适合用于做单词量的巩固和扩充,对于其他语言能力提升的方面并不涉及。

2. 考试真题与模拟题了解真题和模拟题是备考过程中不可或缺的一件事情。

通过做真题和模拟题,我们可以熟悉考试形式和题型,同时还可以磨练自己的应试技巧和时间管理能力。

当然,最重要的是,通过模拟题可以检验自己的语言水平,找到自己的薄弱环节,有助于我们针对性地进行复习。

同时,现在网络上也有很多考试辅导机构提供各种形式的在线模拟测试,也可以尝试使用来提升自己的应试能力。

3. 学科类英语教材考试中,学科类英语占了很大比例,因此对于有一定专业基础的学生而言,选用与自己专业相关的英语教材进行复习是一个不错的选择。

以医学专业为例,可以选用《医学英语》、《临床医学英语》等教材进行研读和背诵,既有利于我们学习学科知识,又有助于提升语言水平。

当然,这也要求我们在平时学习中多注意积累专业英语词汇和短语。

4. 听力材料和口语练习英语听力和口语也占了学位英语考试的重要部分,因此为了提升这方面的语言能力,可以准备一些听力材料和口语练习资料。

听力材料可以选择一些英语听力网站或者广播节目,也可以选用一些相关的听力教材进行学习。

同时,通过语音矫正软件进行口语练习也是一个不错的选择,可以帮助我们加强语音和语调训练,提升口语表达能力。

综上所述,备考学位英语的过程中,需要尽可能地利用各种资源,积极备考。

专业英语八级复习资料

专业英语八级复习资料

八级是通过考试发展的英语等级认证。

英语专业八级考试(TEM-8,Test for English Majors,Grade 8),全称为全国高等学校英语专业高年级阶段统测。

接下来为你专业英语八级复习资料, 希翼对你有匡助。

美国概况1. In area, the United States is the largest country in the world.A 2ndB 3rdC 4thD 5th2.The 50th state in America isA AlaskaB TexasC HawaiiD Rhode Island3. Mauna Loa, the world’s largest active volcano, is located inA HawaiiB AlaskaC TexasD Perth4. Richard Nixon resigned in 1974 because of .A the Great DepressionB the Black Power MovementC the Watergate ScandalD the Isolation policy5.All the following universities are located in New England EXCEPTA YaleB HarvardC MITD Berkeley6.The United States has less than 6% of the world’s population; yet it produces about of the total world output.A 20%B 25%C 30%D 35%7.What forms a natural boundary between Mexico and the United States?A The Rio Grande RiverB The southern Rocky MountainsC The Colorado RiverD The Gulf of California8. The US formally entered the Second World War inA 1937B 1939 C1941 D 19439. The Presidents during the American Civil War was .A Andrew JacksonB Abraham LincolnC Thomas JeffersonD George Washington10 The emblem of the Democratic Party is .A elephantB donkeyC bearD bull答案及解析:1.C 按领土面积计算:美国是继俄罗斯,加拿大,中国之后的第四名。

会计专业英语复习资料

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.。

专业英语复习

专业英语复习

The word civil derives from the Latin for citizen.“土木”这个词是从拉丁语“citizen”派生而来。

Civil engineering,the oldest of the engineering specialties,is the planning,design,construction, and management of the built environment.This environment includes all structures built according to scientific principles,from irrigation and drainage systems to rocket-launching facilities.土木工程,最老的工程专业,是建筑环境的规划、设计、施工和管理。

这个环境包括从灌溉和排水系统到火箭发射设施的所有根据科学原理建造的结构物。

Civil engineers build roads,bridges,tunnels,dams,harbors,power plants,water and sewage systems,hospitals,schools,mass transit,and other public facilities essential to modern society and large population concentrations.土木工程师修建道路、桥梁、隧道、大坝、港口、发电站、水系统和污水系统,医院、学校、公共交通系统,以及现代化社会和大量人口集中的地方所必需的其他公共设施。

En vironmental specialists study the project’s impact on the local area:the potential for air and groundwater pollution,the project’s impact on local animal and plant life,and how the project can be designed to meet government requirements aimed at protecting the environment.环境专家要研究工程对当地区域的影响:潜在的空气污染和地下水污染,工程对当地动植物的影响,以及工程怎样设计才能满足政府对保护环境的要求。

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pollution n. 污染同/近义词:Contamination n. 污染pollutant(s) n. 污染物同/近义词:Effluent n. 排放物Emission n. 排放、排放物pollute v. 污染同/近义词:Contaminate v. primary air pollutant:一次污染物emit v. 排放同/近义词:Discharge v. 排放stagnation n. 停滞threshold n. 极限,域值threshold level n. 极限水平,临界值synergy ['sɪnədʒɪ] n. 协同,配合magnification n. 放大,放大倍率biological mangnification 生物累积作用oxide n. 氧化物mon-oxide n. 一氧化物di-oxide n. 二氧化物tri-oxide n. 三氧化物tetra- n. 词头:四penta- n. :五pentagonhexa- n. :六nitrogen n. 氮nitrous a. 氮的,含氮的hydrocarbons n. 烃,碳氢化合物benzene n. 苯Photochemical = Photo(光)+ chemical(化学)Photochemical smog 光化学烟雾oxidant(s) n. 氧化剂particulate(s) n. 颗粒,微粒dust n. 尘soot n. 烟灰,煤烟metallic a. 金属的lead n. 铅cadmium n镉spray n. 喷雾,飞沫v. 喷射,喷溅sulfate n. 硫酸盐pesticide(s) n. 杀虫剂同/近义词insecticide herbicide(s) n. 除草剂同/近义词weedicidepesticide = pest + icidepest 有害物-icide 杀suicide = su- + -icide 自杀su- = self- insecticide = insect + icide insect- 节昆虫herbicide = herb + icide herb 草本植物radon n. 氡fossil n. 化石(such as: coal )e’mission n. 散发,发射,排放aerobic a. 需氧的smelt v. 冶炼ore(s) [ɔ:z] n. 矿石erosion n. 腐蚀,侵蚀mining n. 采矿,矿业1) A primary air pollutant is a chemical added directly to the air that occurs in aharmful concentration.一次污染物是人们直接排放在空气中达到了有害浓度的化学物质。

2). A secondary air pollutant is a harmful chemical formed in the atmosphere through a chemical reaction among air components.3). Serious air pollution usually results over a city or other area that is emitting high levels of pollutants during a period of air stagnation.4)The geographic location of some heavily populated cities, such as Los Angeles andMexico City, makes them particularly susceptible to frequent air stagnation and pollution buildup.5)we run into the issue of conflicting views of what constitutes harm.我们的什么构成危害的观点也陷入矛盾之中。

cyclones:n. 旋风分离器e,lectro’static precipitatio n静电除尘器fabric filters 织物过滤器(wet) scrubbers:(湿式)除尘器/洗涤器device(s) n. 装置同/近义词equipment; installationgranular a. 粒状的conduct v. 传导, 采取exam: 1. conduct an investigation (into)2.In an earlier study, we conducted a series of treatment tests on wastewater collectedfrom the PC board shop.3.Treatment tests of wastewater samples were conducted in 500 or 1,000 ml glassbeakers.4.research is being conducted on devices or combinations of conventional devices charged droplet scrubber 带电荷液滴洗涤器conically adv. 成圆锥形地tangentially adv. 沿切线方向的spiral a. 螺旋的centrifugal a. 离心的plug v. 堵塞dehydrator n. 脱水器de- 否定词头; hydra-水合的; 水力的detergent n. 洗涤剂baghouse n. 布袋upstream side n. 迎着气流的一面retain v. 保持,保留同/近义词stag’nate v. 使停滞,滞留keep v. holdperiodically adv. 周期性地,定时性地shake off 抖落,摆脱hopper n. 斗the dew point 露点‘inlet n. 进口反义词outlet n. 出口be laden with 充满;携带,含有particle-laden (gas) 携带颗粒物的气流employ v. 采用Exam. 1). a factory employing a new process of water treatmentor: a new process of water treatment was applied in the factory;i.e. the application of the new process of water treatment / the application of the new water treatment process3). 生化单元采用活性污泥法biochemical unit; activated sludge process efficiency n. 效率low efficiency process v 处理,加工process ore to obtain minerals; process cheeses n. 工艺流程;生产过程the activated sludge process; the process includes 4 stepsvary v. 改变;变更various a. 不同的;各种各样的variation n. 变化;变异pressure drop 压力损失spray tower n. 喷雾塔packed tower n. 填料塔impingement n. 冲击,侵犯impingement plate tower 冲击式板式塔incinerator n. 焚烧装置(such as, furnace)lime n. 石灰impart v. 给予(尤指抽象事物)传授、告知converging a. 收敛、收缩diverge a. 分叉、分歧converging-diverging duct section 收缩扩大管截面draft fan 引风机conjunction n. 联合,关联,连接in conjunction with 与……协力settling ponds 沉淀池liquid film 液膜e,lectro’static =electro- “前缀:电的,用电的” + static “静态的”electrostatic field 静电场ionize v. 使离子化;电离ion n. 离子ion exchange resin 离子交换树脂discharge v. 排放n. 电流(在非导体中的电流,尤指稀薄气体中的电流)migrate v. 移动,移往move (to)polarity n. 相反的neutralize v. 使中和;使中立suspended a. 悬浮的flush v. 冲洗1)… granular bed and panel bed filters have been applied to a limited extent and research is being conducted on devices or combinations of conventional devices科技文章侧重叙事推理,强调客观准确。

使用被动句的情况:不必说出主语、不愿说出主语或说不出主语。

科技文体往往是前后两种。

科技文体所述的是客观规律,尽量避免使用第一、第二人称。

2)The centrifugal force is the major force causing separation of the particulate in acyclone separator.分析: causing … 修饰the force 是非限定性结构3)The spiral motion produces the centrifugal forces that cause the particulate matter tomove toward the periphery of the vessel and collect on the walls and fall to the bottom of the vessel.(这种)螺旋运动产生离心力,离心力使得颗粒物质向除尘器的外周运动并且在外壁被截留然后落入除尘器的底部。

4) The basic filter collector or baghouse is capable of operating in excess of 99% efficiency, although satisfactory operation of the system is contingent upon the characteristics of the gas stream (1) and the particulate matter (2)being removed.5)The high energy scrubber, or Venturi, imparts high velocity to the gas stream by means of converging-diverging duct section, and contacts the stream with injected water.分析:红色为主语;谓语动词两个—— impart;contact6)Gas cleaning by electrostatic precipitation is particularly suited for gas streams which can be easily ionized and which contain either liquid or solid particulate matter.分析:gas cleaning by …后置定语7) The method of removal consists of passing the particle-laden gas through an electrostatic field produced by a high voltage electrode(1) and grounded collection surface(2). biodegradation n. 生物降解biodegrade v. 生物降解contaminate v. 污染同/近义词pollute synthetic a 合成的,人造的bioremediation n. 生物修复bio- “前缀:生物的” + remediation“补救,纠正”remedy 治疗,补救,修补biofiltration n. 生物过滤practical a. 实践的practice n./v. 实践practice oral En.professional n. 专业人员a. 专业的off - gas n. 废气,尾气,出口气odors n. 气味;臭气odorous a. 有气味的toxic a. 有毒的,中毒的n. 有毒物同/近义词poisonous a. 有毒的poison n. 毒物、毒药noxious a. 有毒的、有害的deleterious a. 有害的、有毒的harmful a. 有害的hazard n. 危险、公害hazardous a. 危险的、冒险的volatile a. 挥发的volatile organic compounds (VOC) 挥发性有机化合物sector n. 部门bring about 使发生,致使increasingly ad. 日益增长的,愈加stringent a. 严厉的,迫切的address n. 地址address v. 致辞,演讲,从事,处理deal with; tackle obstacles n. 障碍widespread a. 分布广泛的,普遍的wide full-scale a. 与原物一般大小的;工业规模的( 类比pilot )ethanol n. 酒精,乙醇perform v. 执行,表演performance n. 执行,表现,性能disseminate v. 散布to spread abroadexam. disseminate information 散布消息innovative a. 创新的innovate v. 改革,创新implementation n. 执行,应用implement v. bioscrubber n. 生物洗涤器trickle v. 滴流trickling filter n. 滴滤器literature n. 文学作品;著作;文献soil bed n.土壤床sewage n. 污水;下水道同/近义词wastewater n. 废水、污水sewer n. 下水道sewer main 主要下水道municipal a. 市政的incoming a. 引入的,近来的sorption n. 吸附作用(adsorption 吸附)owe to v. 归功于capital n. 资本,资金predominate v. 占优势,掌握,控制= pre(前、预)+dominate(控制)predominantly ad. 主要地aerosol n. 气溶胶,气雾剂aerosol can n. 气雾剂罐Specifically, regulatory programs in most U.S. states have not yet addressed, in a comprehensive manner, the control of air toxics, VOC and odors from smaller sources.特别地,在美国大多数州控制小型排放源排放的大气有毒物质、VOC及臭气的法律法规还没有被系统地提上议事日程。

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