Lesson Five

会计专业英语 (5)

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

Lesson Five Offers and counteroffers概述

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

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

Lesson Five Language Teaching__ and Learning

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

Lesson five the_libido_for_the_ugly

Pittsburgh:
a city in Southwest Pennsylvania one of the most important industrial cities of America a center of rail and river transportation. the “Steel City” or “Smoky City” coal, natural gas, oil and limestone A large part of U.S. steel and iron is produced here.
☆ appalling: horrifying, shocking
☆ desolation: the state of being destroyed
☆ lucrative: producing profit; profitable ☆ hideous: very ugly; horrible to see, hear, etc. ☆ bleak: cheerless, gloomy, desolate,
Map of Pennsylvania
<>
Para. 1 express; roll; Westmoreland county
☆ express: fast, direct train, with few stops
☆ roll: travel in a wheeled vehicle
☆ Westmoreland county: a county in
Description
Two kinds of description: 1. objective/impersonal Realistic: The writer paints a verbal picture of the realistic world, like a camera; factual words 2. subjective/personal Impressionistic/emotional: The writer wants to share with the readers a kind of dominant impression. The dominant impression may be a sense impression or an emotion; emotional words

Lesson five 第五课(1)

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

Lesson Five 副词

2.作表语作表语: 作表语 1） He is abroad. ） 2）The class is over. ） 3） The football match is on. ）
3.作定语: 副词作定语时置于被修饰词之后 1） This is her first day up. 2）The comrades here give us a lot of help.
副词的功能
副词在句中的作用: 副词修饰动词, 形容词, 名词, 副词或全句。副词在句中的作用副词修饰动词形容词名词副词或全句。 1.作状语作状语: 作状语 1） 1）You should always review your lessons. 2）The visitors are warmly welcomed by the students. ） 3）Certainly we should try out best to improve our work. ）
2) 地点副词和方式副词（here，there，down，anywhere，everywhere，inside；，，，，，； well，quickly，kindly ，，常放在宾语之后，或不及物动词之后。其中here，there，up，常放在宾语之后，或不及物动词之后。其中，，， down等副词与不及物动词，come，stand，walk， lie等等副词与不及物动词go，等副词与不及物动词，，，等词连用时，副词可置于句首。如句子主语是名词或名词短语时，词连用时，副词可置于句首。如句子主语是名词或名词短语时，句子需用完全倒装语序。句子需用完全倒装语序。E.g. 1) There stands the tower． tower． 2) Down came the rain．． 3) We looked for the lost wallet here and there，but in ， vain．．

lesson five of intensive reading

1.Dictor simpliciter; 过度概括hasty generalization 草率结论2.False analogy 错误类比post hoc牵强附会3.Hypothesis contrary to fact和事实相反的假设Sweeping generalization 绝对判断Poisoning the well 井里投毒4.The acme极致of perfection尽善尽美5.He is noted for his cerebral writing 他因理性的文章而闻名于世6.He snored in exasperation他愤怒地哼了一声Exasperation; when you feel annoyed because someone continues to do something that is upsetting you 恼怒，烦恼。

7.He was meticulous注意细节but never pedantic迂腐Meticulous；very careful about small details, and always making sure that everything is done correctly.Pedantic about; paying too much attention to rules, or small unimportant details8.My head was reeling头晕脑胀whenever I did math problemsReel; to be confused or shocked by a situatuion 迷惑9.To wince感到不安；萎缩at the thought /idea/memory10.The actress knocked me out; have one’s eye for对什么感兴趣。

Lesson Five—Lesson six

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

大学英语教程Lesson Five

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