文档库 最新最全的文档下载
当前位置:文档库 › 英语笔记-综合

英语笔记-综合

英语笔记-综合
英语笔记-综合

审计

一、注会应从下列方面了解被审计单位及其环境

1、行业状况、法律环境、监管环境以及其他外部因素

2、单位的性质

3、对会计政策的选择与运用

4、单位的目标、战略及可能导致重大错报的相关经营风险

5、财务业绩的衡量和评价

6、内部控制

CPA should get to know the entity under audit and its environment from the following aspacts:

1) industry situation, legal environment and supervision environment and other external environment

2) the nature of the entity under audit

3) the chosen and application of accounting by the entity under audit

4) the goal and strategy of the entity under audit, and relevant operation risk which may lead to risk of material misstatement

5) the measurement and evaluation of the financial performance of the entity under audit

6) business control of the entity under audit

二、当识别出可能导致对持续经营能力产生重大疑虑的事项或情况时,注册会计师应当实施下列进一步审计程序:

1、复核管理层依据持续经营能力评估结果提出的应对计划

2、通过实施必要的审计程序,包括管理层提出的应对计划和其他缓解措施的效果,获取充分、适当的审计证据,以确认是否存在此类事项或情况相关的重大不确定性

3、向管理层获取有关应对计划的书面声明

When identifying the events which would raise material concerns on sustainable operation ability, CPA shall exercise following further audit procedures:

1. review response plan which is made by management based on sustainable operation

第 1 页

ability assessment result.

2. through exercise necessary audit procedures, including considering the effectiveness of response plan which is made by management and other mitigation measures, obtain sufficient and appropriate audit evidences, to recognize whether or not existing material uncertainty related to such matters or situations.

3. require written statement related to response plan from management

三、企业合并,企业股东的重组方案在该企业合并发生时取得的股权支付金额不低于其交易支付金额的85%,以及两一控制下且不需要支付对价的企业合并,可以选择以下规定处理:

1、合并企业接受被合并企业和负债的计税基础,以被合并企业的原有计税基础确定

2、被合并企业合并前的相关所得税事项由合并企业继承

3、可由合并企业弥补的被合并企业亏损的限额=被合并企业净资产公允价值×截至合并业务发生当年年末国家发行的最长期限的国债利率

For enterprise mergers, if the share payment amount is not less than 85% of the total payment in mergers, as well as mergers between enterprises under the same control and considerations are not paid, the tax treatment can be determined according to the following provisions:

1. the tax basis of the assets and liabilities accepted by merging enterprises shall be determined based on the original tax basis of merged enterprises.

2. income tax related matters of the merged enterprise before the merger shall be carried forward to merging enterprises.

3. the limitation of the loss of the merged enterprise that can be carried forward to the merging enterprise= the fair value of the net assets of the merged enterprise×the treasury bond rate of the longest maturity that issued by the state up to the end of the year in which merger takes place.

四、会计师事务所、审计项目组成员或其主要近亲属不得在审计客户关联实体中拥有直接经济利益或重大间接经济利益

Accounting firm, audit team members and their main close families should not own direct economy benefits or material indirect economy benefits from the related parties

of audit client.

五、该理财产品所投资的股票属于间接经济利益,是否对独立性产生不利影响,应该视间接经济利益是否重大而定。如果涉及的金额重大,则会产生非常严重的不利影响,必须将成员调离或要求处置至经济利益不重大;如果涉及金额不重大,则不会产生不利影响,可以不调离或不处置。

The share which are invested by this financial product belong to indirect economy benefit. Whether it has negative effect on independence depends on whether this indirect economy benefit is material of not. If the amount involved is material, it has material negative effect, this audit member should be removed from the audit team or is required to dispose the economy benefit to immaterial level; if the amount involved is not material, it has not negative effect, the audit member may be not removed or it not required to dispose.

六、在与客户或其控股股东、董事、高级管理人员共同开办的企业中拥有经济利润,项目组成员与审计客户董事存在重要的密切商业关系,将因自身利益产生严重的不利影响。

The economy benefit which is owned in enterprise which is jointly established by clients or controlling shareholders, directors, senior management, material close business relationship between project members and directors of audit client have negative effects because of self-interest.

七、注会作为项目合伙人在财务报表涵盖期间担任审计客户关联公司的独立董事,将因自我评价和自身利益产生非常严重的不利影响

CPA who is engagement partner assumes independent director of audit client during the period which covers the financial statements, it will have material negative effect because of self-review and self-interest.

八、内部控制是财务报表编制的重要基础,帮助其建立内控系统,涉及代行管理职能,可能影响其独立性

Internal control is the material base of preparing financial statements. Helping establish internal control system involving with executing management functions may have effect on independence.

经济法

一、发行分离交易的可转换债券,除符合公开增发股票的一般条件外,还应当符合下列条件:

1、公司最近1期期末经审计的净资产不低于15亿

2、最近3个会计年度实现的年均可分配利润不少于公司债券1年利息,但最近3个会计年度加权平均资产收益率平均不低于6%除外

3、本次发行后累计公司债券余额不超过最近1期期末净资产额的40%,预计所附股权全部行权后募集的资金问题不超过拟发行的债券金额

Issuing convertible bond involved in separable trading, except for general conditions should be met when issuing additional shares, the following conditions should also be met:

1. company’s unaudited net assets which is not lower than RMB 15 billion yuan at the end of one year interest of corporate bond

2. annual average distributable profits achieved in recent three periods which is not than on year interest of corporate bond

3. average net cash flows generated from operating activities in recent three period which is not less than on year interest of corporate bond, except for the weighted average return on net assets in recent three periods which in not less than 6%

4. the accumulated balance of corporate bond after issuing should not exceed 40% net assets at end of recent period, the total capital financed after exercising all the share options attached with warrant, shouldn’t exceed amount of corporate bonds to issuing.

二、B公司的行为不合法。根据《合同法》的规定,应当先履行债务的当事人,有确切证据证明对方有转移资产、逃避债务的情形,可以中止履行合同

The action of B company is illegal. According to the provision of contract law, the party required to perform first may suspend its performance if it has conclusive evidence showing that the other party has engaged in transferring assets or evading debt.

三、A公司不得要求贸易公司返还该批货物。根据《买卖合同解释》的规定,在买卖合同均有效的情况下,买受人均要求履行合同的,先行受领交付的买受人请

经济法

求确认所有权转移的,人民法院应予以支持

A company should not require trading company to return the goods. According to the provisions of Sales Contract Explanation, if the contract is valid and all buyers require actually performing the contract, if the buyer who firstly accepts goods required confirming that the ownership has been transferred, the People’s Court should support.

四、A公司可以要求B公司承担违约责任。根据规定,主要不安抗辩权的当事人如果没有确切的证据证明中止履行的,应当承担违约责任

A company require

B corporate to assume the liability for breach of contract. According to the regulation, if the party who is claim to exercise unsafe right of defense does not have conclusive evidence to prove that the performance is suspended, he should assume the liability for breach of contract.

公司战略与风险管理(含部分财务管理)

一、波特的业务竞争战略包括:成本领先、差异化、集中化战略

(一)成本领先战略的优势

1、形成进入壁垒

2、增加议价能力

3、减轻替代品威胁

4、保持竞争地位

(二)差异化战略的优势

1、形成进入壁垒

2、增强议价能力

3、防止替代品威胁

4、降低客户敏感度

(三)集中化战略的优势

1、在目标市场应用成本领先或差异化战略的优势防御产业的一种竞争力

2、帮助中小型企业增加与对手的相对竞争优势

3、通过运用此类战略,大规模企业可以避免与竞争对手的直接冲突

Porter’s competitive strategy includes: cost leadership strategy, differentiation strategy and focus strategy

(一)advantages of cost leadership strategy

1. form the entry barrier

2. enhance the bargaining power

3. mitigate the substitute threats

4. keep the competitive position

(二)advantages of differentiation strategy

1. form the entry barrier

2. enhance bargaining power

3. avoid the substitute threats

4. decrease the sensitivity of customers

(三)advantage of focus strategy

1. apply the advantage of cost leadership strategy or differentiation strategy in the target market to defense against five forces in the industry

2. help SME enhance their relative competitive advantage to the rivals

3. by adopting such strategy, large-scale enterprise can avoid direct conflicts with rivals

二、造成并购失败的主要原因有:

1、决策不当的并购

2、支付过高的并购费用

3、并购后不能很好的整合

4、跨国并购面临政治风险

公司并购后,将面临经营管理、文化融合等多方面的挑战;同时公司以溢价60%收购其他公司,是否合理和划算,还要看今后发实际情况进行判断;不断严峻的政治、安全与政策风险也是公司并购后面临的重要问题

General causes for the failure of M&A:

1. acquisition by improper decision-marking

2. much higher consideration for acquisition

3. unsuitable integration after acquisition

4. political risks faced by the transnational acquisition

After such acquisition, corporate will face the challenges from the business management, culture integration etc. and at the same time, weather it is reasonable for corporate to acquire other company at the 60% premium will depend on the future further development. Political, security and policy risks will also be faced by corporate in the futre.

三、发展中国家国际化经营的动因主要有:寻求市场、寻求效率、寻求资源、寻求现成资产;进入国际市场的常见模式有:出口、对外股权投资、非股权形式(直接投资)。

Usual motives for the international operation: to seek for market, to seek for efficiency, to seek for resources, to seek for nature assets.

Usual means to enter the international markets: export, equity-form, non-equity-form (direct investment)

四、影响债券定价的主要因素有:面值、票面利率、付息频率(计息期)、折现率、到期日。面值越大,债券价值越大;票面利率越大,债券价值越大。

The factors affecting the pricing of bonds are shown as follows: par value, coupon rate, interest bearing period, discount rate, maturity.

The relationship between price of bond and par value: the higher the par value is, the higher the bond price; the relationship between price of bond and coupon rate: the higher coupon rate is, the higher the bond price.

五、可转换债券的优缺点

(1)优点:

1、与普通债券相比,可转换债券使得公司能够以较低的利率取得资金

2、与普通股相比,可转换债券便得公司取得了以高于当前股价出售普通股的可能性

(2)缺点:

1、股价上涨的风险

2、股价下降的风险

3、筹资成本高于纯债券。尽管可转换债券的票面利率比纯债券低,但是加入转股成本之后的总筹资成本比纯债券要高

Advantage and disadvantage of convertible bond

(1)Advantage:

1. compared with common bond, issuing convertible bond would make the company obtain funds at relatively low interest rate

2. compared with common stock, the possibility that the company could obtain the common stock with higher price than current share price

(2)Disadvantage

1. the risk of share price rising

2. the risk of share price declining

3. the cost of finance is higher than that of the pure bond, Although the coupon rate of convertible bond is lower than that of pure bond, the total cost of finance after adding up conversion cost is higher than that of pure bond.

六、可转换债券和认股权证的区别

1、认股权证在认购股份时给公司带来新的权益成本;而可转换债券在转换时只是报表项目之间的变化,没有增加新的资本

2、灵活性不同

3、适用情况不同

4、两者发行费不同。可转换债券的承销费与纯债券类似;而附带认股权证债券的承销费用介于债务融资与普通股之间

The difference between convertible and warrant

1. warrant leads to new equity cost when subscription of shares, but the conversion of convertible bond, only change between financial items, no new capital introduced

2. flexibility is different

3. application is different

4. issuance cost is different. The underwriting fee of convertible bond is similar as that of pure bond; however, the underwriting fee of bonds attached with warrant is priced between that of debt financing and common stock financing.

七、资本成本的用途。

除作为折现率评估企业价值外,资本成本还可以有于投资决策、筹资决策、营运资本管理和业绩评价。

The application of cost of capital.

The cost of capital may be used for investment decision, finance decision, working capital management and performance evaluation, except that it is used as discount rate to evaluate enterprise value.

八、公司资本成本的高低取决于三个因素:1、无风险报酬率;2、经营风险溢价;财务风险溢价。

The level of cost of capital depends on three factors: 1. risk free rate return; 2. business risk premium; 3. financial risk premium

九、可选用的风险管理工具主要有7种:风险承担、风险规避、风险转移、风险转换、风险对冲、风险补偿和风险控制。

There are seven categories of risk management tools to selection: risk acceptance, risk avoidance, risk transfer, risk translation, risk hedging, risk compensation, risk control.

十、可以持续增长率是指不发行新股,不改变经营效率(不改变销售净利率和资产周转率)和财务政策(不改变负债/权益比和利润留存率)时,其销售所能达到的最大增长率。可持续增长假设条件如下:

1、公司销售净利率将维持当前水平,并可涵盖增加债务的利息

2、公司资产周转率将维持当前水平

3、公司目前的资本结构是目标结构,并打算继续维持下去

4、公司目前的利润留存率是目标留存率,并打算继续维持下去

5、不愿意或不打算增发新股(或回购股票)

在上述假设条件成立的情况下,销售的实际增长率与可以持续增长率相等Sustainable growth rate refers to the maximum growth rate, that can be achieved by the company, where no shares are issued and the operational efficiency ( net profit margin and asset turnover ratio remain unchanged ) and financial policies ( debt to equity ratio and profit retention ratio remain unchanged ) remain unchanged.

The assumptions of sustainable growth rate are as follows:

1. Company’s profit margin maintains at the current level, and is able to cover the increase in interest on debt;

2. Company’s assets turnover maintain at the current level;

3. Company’s current structure is the target structure, and intends to continue;

4. Company’s profit retention rate is the target rate, and intends to continue;

5. The company is unwilling or does not intend to issue additional share ( repurchase share )

If the above assumptions are satisfied, real sales growth rate is equal to sustainable growth rate.

(完整word版)英语词汇学复习大纲整理

1 B a s i c C o n c e p t s 基本概念 1.1 the definition of a word ( alone in a sentence. A word is a minimal free form of a language that has a given sound and meaning and syntactic function.) 1.2 sound and meaning :symbolic connection is almost always arbitrary and conventional . A dog is called a dog not because the sound and the three letters that make up the word just automatically suggest the animal in question. 1.3 sound and form : 1.4 vocabulary 1.5 classification of words 词汇分类 basic word stock 基本词汇 nonbasic vocabulary 非基本词汇 by use frequency 按使用频率分: basic word stock and nonbasic vocabulary 基本词汇和非基本词汇 by notion 按概念分: content words and functional words 实义词和功能词 by origin 按起源分: native words and borrowed words 本地词和外来词 all national character 全民性 stability 稳定性 productivity 多产性 polysemy 一词多义 collocability 搭配性 terminology 术语 jargon 行话 slang 俚语 argon 黑话 dialectal words 方言词 archaism 古语词 neologism 新词 neutral in style 文体上中性 frequent in use 使用频繁 native words 本地词 borrowed words 外来词 denizens 同化词 aliens 异形词 translation-loans 译借词 1. No enough letters: alphabet from Latin 2. Pronunciation changed more rapidly 3. Early scribes: change spelling for easier recognition 4. Borrowing: different rules of pronunciation and spelling obvious characteristics 明显的特点 (Functional words do not have notions of their own and their main function is to express the relation between notions, words, etc.)

10句日常中文用英语怎么说(附图)

1.请保持低调:please keep a low profile. 【点评】牛人在做事情上毫不含糊,但是在做人上总是非常谦和。所以当你下次看到你的朋友为了一点点小事而沾沾自喜、自鸣得意的时候,你可以对ta脱口而出这句话。profile可作“姿态”之意,low profile就是“低姿态”;而high profile则是“高姿态、高调”的意思。 2.我要续杯:I would like a refill. 【点评】“续杯”在当代生活中很多场景都适用。你知道吗,麦当劳的咖啡是可以续杯的。

3.我腿麻了:I can't feel my legs. 【点评】一个姿势坐久了,腿就发麻,“麻”这个字还真难翻,但是我们另辟蹊径,翻译成“无法感知”就OK啦。如果手麻了,就是I can’t feel my hands.

4.我去哄哄她开心:I am going to distract her. 【点评】哄某人开心,就是转移ta的注意力,从一件不爽的事情转移到开心的事情,其本质就是“distract”,下次会用了吗? 5.好评如潮:They are all well received. 【点评】这里千万别说成good comments are like tide…。还得懂得转化,如潮的好评并不是“像潮水一般”,而是“很好地被接收”,所以,…is well received就很好理解了不是?想学习更多英语知识,请关注口袋英语aikoudaiyy

6.我要梳理一下我的思路:I have to organize my thoughts. 【点评】当一个人大喜大悲不够理智的时候,思绪总是混乱的,要想恢复理智的状态,就要理理思路。或者,当你想“静静”的时候,也可以用上这句话。

如何做好英语笔记

英语课记笔记,对大多数中学生来说已经不再是个问题。但是,如何作好笔记,笔记做在哪儿且仍然是个不小的问题。这关系到如何培养学生掌握科学的学习方法,养成良好的学习习惯,提高学习效率的问题。 学生的听课笔记做在哪里好呢? 不同的人有不同的看法和做法。大多数教师指导他们的学生每人准备一个笔记本,把课堂上的重点难点记在笔记本上。我自己在校读书时也是这么做的,现在箱子里还有许多记得密密麻麻的旧书和旧笔记本。但是,翻阅这些旧书、旧笔记本时,我深深地感到书头笔记比笔记本上的笔记更实用、有效。笔记记在书上,一是方便(便于记、便于看、便于复习),二是快捷(原文的题目、词句不必抄写,只需要该记的记在旁边即可),三是清晰(和原文对照一目了然)。 在书上的字里行间作笔记,最好用不同颜色的笔在重点单词、短语及句子下划线,也可以用五角星标出新句型、用三角形标出旧句型、用圆圈标出介词或冠词、用方框标出新的短语和词组、用直线或水浪曲线划出英语课文中的关键句,有助于记忆和学好外语。在书页上下左右的空白处也可以写上自己的想法,以加深理解、便于记忆。习题的答案也可以写到书上。这样,任何时候再打开书,它上面的笔记、答案就是你的指导老师,它是唤醒你记忆的天使。做好书头笔记是一种良好的学习方法。所以,我主张将英语课堂笔记尽可能记在课本上。 那么教师应该如何指导自己的学生做笔记呢?有些教师只顾自己讲,而不去顾及学生记不记,该记哪些内容,怎么个记法。有的老师一边讲一边提示学生该把哪些东西记下来。但不关心学生来不来得及记。我认为指导学生做书头笔记是英语老师学法指导的一项重要内容,是培养学生学习能力的一个重要环节,教师必须对此作详细的科学的指导,最好在初中或高中的起始阶段进行。 我把英语课堂笔记该记的内容分为八个方面,下面说说怎样分头来记。 1、注音标(Phonetics),标重音(Stress)。每单元的英语课文都有不少生词、一词多音和容易读错的英语单词,某些英语单词作名词和动词的发音不同,如'record(n.)和re'cord(vt.)。将英语音标和重音记在被注的单词上边,并要求学生在朗读课文时重视所注的音标和重读音节。这样,一旦课文读熟,那些单词的正确读音也就熟记在心了。 2、释义(Paraphrase)。英语中有不少生词、多义词、短语、习惯语和难句需要用简单的英语或汉语来解释。如:quarr el争吵(to argue or disagree angrily with someone);forture财富(great wealth)。在课文学习过程中,注释的重点是一些较难的名词、短语和重点句型,而不必每个句子都解释。注释文字书写位置的原则是“就近”,即尽可能记在被解释的单词旁边,以便在阅读课文时被注视。若解释的英文单词较多,原文旁边写不下或记下去因单词太多书写太密而不清晰时,可记在相对较近的空白处,注释文字与被注文字之间可划一直线连接。也可记录在词汇表中该单词的后面。 3、划重点(Language Points)。我指导学生用五角星标出新句型、用三角形标出旧句型、用圆圈标出介词或冠词、用方框标出新的短语和词组、用直线或水浪曲线划出英语课文中的关键句,科普文、议论文中表明作者中心论点的句子。语法和练习中的一些重点、难点也该划出来,以便引起重视。 4、提要(Guideline)。即用简洁的英文概括提示课文或段落、或句子的要点。这一工作常常与上述几项结合起来进行,先在原文上作上线条、小圆圈之类的标记,再在旁边空白处写上要提示的文字。例如,现在使用的高中英语教材每一单元阅读课文的正文前面都有“预习提示”(包括课文的重点生词和要讨论的问题),课文的后面常要求学生作简要笔记Note Making ;这是教材编辑为方便学生预习而编写的内容。我要求学生在自学课文时,先从这些“预习提示”入手,以便把握预习的重点。然后再根据“提示”去预习正文。如高二(下)第十四单元Satellite(卫星)是一篇科普文章,学生可以根据“预习提示”和Note Making把课文分为四个段落,我指导学生在各段落旁分别写上Broadcasting satellite(广播卫星),Weather Satellite(气象卫星),Communication Satellite(通讯卫星),Space Satellite(太空卫星)。这样,“预习提示”所述的课文要点就概括、凸现出来了,课文的段落大意和中心思想也一清二楚了。 5、标疑(Question)。英语不是我们的母语,因此,在英语学习过程中,我们常常会碰到许多问题。阅读过程中可以在有问题的地方打一个问号,再寻找机会向老师或同学求教或查阅有关参考书解疑。

培养学生运用英语做事的习惯

培养学生运用英语做事的习惯 在的英语学习和英语教学工作中,我觉得要学好英语,必须要培养自主创造力,但要培养创造力首先就是要培养的思维能力。著名教育家苏霍姆林斯基曾经过说过:“真正的学校是一个积极思考的王国。”可见,有效地利用多种途径和方法来启发学生的思维,促进学生智慧的发展,是目前构成课堂教学技巧的重要组成部分。并且对于培养学生更好的运用英语的语言能力及表达能力,以便将来在生活中灵活的应用,通过学习和实践,我对启发式教学有了一定的认识和体会: 一、启发 启发式教学是指教师在教学过程中根据教学任务和学习的客观规律,从学生的实际出发,采用多种方式,以启发学生的思维为核心,调动学生的学习主动性和积极性,促使他们生动活泼的学习的一种指导思想。教学启发方法与技巧思想及实践中外教育史上是源远流长的。 在我国,孔子启发教育的涵义是:教导学生,不到他想弄明白而又弄不明白的时候,不去启示他的思路:不到他想说而又说不出来的时候,不去开导他的表述。 德国民主主义教育第斯多惠认为“教育就是引导”,要调动学生的主动性。这是启发性教学的首要原理,也是教学成功的基础和标志,“教师只有在起引导作用时,才能在教学过程中发展儿童的主动性。”他建议:教学要启发学生的智力,使他们能够“探求、考虑、判断、发现。”他的名言是:“不好的教师是传授真理,好的教师是教学生去发现真理。” 通过学习发现,优秀教师教学总是注重启发诱导学生,使之明事理。引导学生而不牵着学生走;鼓励学生而不强迫学生走;启发学生而不代替学生。师生融洽,学习愉快,又能独立思考,这就叫做善于自发诱导。 综上所述,可见启发式教学在英语教学中发挥着多么重要的作用。教师充分调动学生学习的积极性和主动性,遵循教学的客观规律,以高超精湛的技艺适时巧妙地启迪、诱导学生去学习,帮助他们学会动脑筋思考和语言表达,生动活泼、轻松愉快地获得发展。 二、启发教学的原则与要求

英语常考标志词

标志词巧解语法和改错 标志词 1. 逗号 在语法填空中,逗号隔开一个词;如果有提示词 , 提示词是 adj ,则填这个词的副词形式,大多加 ly ;如果提示词是 v, 则填写它的非谓语形式。 如果无提示词,则优先考虑 however ,therefore, 其次考虑 moreover ,otherwise 。 例: Luckily (luck), he escaped from the fire. Unfortunately (unfortunate) , he fell off the bike. He earned a lot of money , however, he was addicted in the drug. 标志词 2. one of one of 之后若有形容词,一定要用最高级形式;若之后出现名词,则用复数形式;若既有名词又有形容词,则先填最高级,再填复数名词,最高级之前要加 the 例: The house is one of the cheapest (cheap) houses in the area. 标志词 3. when 与 while( 时间状语从句) when 之后一般要用过去式, while 之后一般要用过去进行时。 例: When I got home, my mother was cooking dinner. While my mother was cooking dinner, I entered the kitchen. 标志词 4. by 语法填空里,空格之后有“by” ” ,则空格里考虑填“be + 动词的过去分词”, 但是如果前面已经有了谓语动词,则空格里直接用“ 过去

英语单词笔记

1、stop doing sth 停止做某事 stop to do sth 停下来去做某事 stop from doing sth 阻止做某事 2、count on 期望指望 3、thanks to 由于,多亏 It was thanks to George that we won the game. 4、located 坐落于 reside 居住(用于人) 5、学分credit;credit hour;hour of credit 学分credit,Course credit,Academic credit 学分制credit system,academic credit system,point system 关于学分About Credits,Grading Criteria 6、be suggested as 被建议作为 7、compress 英 ['k?mpres] 美 ['kɑ?mpres] vt.压缩;压榨 n.[医]敷布 8、stuck 英 [st?k] 美 [st?k] adj.不能动的;束手无策的;不得不的 v.刺入,插入;阻塞,塞(动词stick 的过去式和过去分词)9、calender 英 ['k?l?nd?] 美 ['k?l?nd?] n.砑光机 v.以砑光机压光 10、calendar 英 ['k?l?nd?(r)] 美 ['k?l?nd?r] n.(名词) 1.历,日历,月历 2.历法 3.行事历,日程表 4.历书 5.记事录,记事本 6.议案一览表,议会日程 7.一览表,重大事件一览表 8.总目录 9.【律】案件日程表,开庭日程表 v.(动词) 1.把…排进日程表 2.把…记入行事历 3.把...列入表中 4.为作分类索引,编索引 5.确定日期 calendar year 【天文学】历年[区别于fiscal year] 一整年的时间(如自今年5月6日至明年5月6日)

考研英语词汇复习笔记

考研英语词汇复习笔记 翻硕复习的一大重头戏就是词汇,而词汇量是巨大的,必须要有日常的积累和复习,并且掌握科学的记忆方法,才能最有效地积累词予匚量。下面是关于英语词汇的学习笔记,以供大家参考。(1) 1. bereave :使某人丧失(尤指亲属)bereave Sb Of Sb an accident WhiCh bereaved Him Of his Wife 使他丧失妻子的事古攵the bereaved husband 死了妻子的男人 the bereaved丧失亲人的人 bereavement(n):丧亲之痛,丧失亲人 deprive : take Sth away from sb;PreVent Sb from enjoying Or USing Sth剥夺sb/sth的sth;阻止某人 享有或使用Sth deprive sb/sth Of Sth deprive Of OneS CiVil rights剥夺某人的公民权deprivation(n):剥夺;贫困;被剥夺的事物WideSPreaCl deprivation 普遍贫困 MiSSing the HOIiday WaS a great deprivatiOrL错失假日是极大的损失。 deprived(adj):贫困的,穷苦的deprived ChildhOOd 贫苦的童年

2. abdomen : Part Of the body below the CheSt and CliaPhragm,cOntaining the stomach.腹部 abdominal(adj)腹部的an abdominal OPeratiOn 月复咅8手术belly : (口)front Of the HUman body from the WaiSt to the groin;belly 肚子,胃 With an empty belly 空着肚子 in the belly Of a ShiP 在船腹里 belly OUt(动词用法):鼓涨,凸出The Wind bellied OUt the SaiIS 3. c onSeCrate : devote sth/sb to Or reserve sth/sb for a SPeCial (esp religious) PUrPOSe 扌巴sth/sb 献给 sth/sb 做某种(尤其宗教)用途COnSeCrate sth/sb to Sth COnSeCrate OneS Iife to the SerViCe Of GOd,to the relief Of SUffering献身于为神服务(解除世人痛苦)的事业 devote : give OneS time z energy to sth/sb; dedicate 为某人付出,向某人奉献,献身于devote Oneself/sth to sb/sth devoted(adj):热爱的,非常忠实的Z全心全意的a devoted SOn

做事先做人的英文谚语

做事先做人的英文谚语 导读:本文是关于做事先做人的英文谚语,如果觉得很不错,欢迎点评和分享! 1、言者无罪,闻者足戒。 The speaker is innocent, the hearer is admonished. 2、穷则独善其身,达则兼善天下。 Poverty is good for itself, while attainment is good for the world. 3、批评别人要诚恳,听取意见要虚心。 Be sincere in criticizing others and modest in listening to their opinions. 4、力是压大的,胆是吓大的。 Force is strong, courage is frightening. 5、大路有草行人踩,心术不正旁人说。 The road is trampled by grass pedestrians and others say that their mind is not right. 6、君子动口,小人动手。 A gentleman talks and a villain acts. 7、小时偷针,大了偷金。 Stealing needles in an hour is bigger than stealing gold. 8、百闻不如一见,百见不如一干。

Seeing is better than hearing, doing is better than seeing. 9、打人两日忧,骂人三日羞。 Two days to worry about beating people, three days to shame cursing people. 10、君子和而不同,小人同而不和。 Gentlemen differ from each other, and villains differ from each other. 11、奔车之上无仲尼,覆舟之下无伯夷。 There is no Zhongni above the car and no Boyi below the boat. 12、过而不改,是谓过矣。 It's too late to change. 13、宁可玉碎,不能瓦全。 It's better to break a piece of jade than to finish it. 14、二人同心,其利断金。 The two of them are united, and their profits are cut off. 15、敬老得老,敬禾得宝。 Respect for old age, reverence for grains, reverence for treasure. 16、吃亏人常在,占便宜死得快。 Losers are always there and die quickly. 17、鸟惜羽毛虎惜皮,为人处世惜脸皮。

2019英语四级考试词汇笔记完整版(1-6)

2019大学英语四级考试词汇笔记完整版(1) 57. _C_ that my head had cleared, my brain was also beginning to work much better. A For B Since C Now D Despite 注意以下三个后面加句子的表达形式: 1 in that 因为,因为; 2 now that 既然,因为; 3 except that 除了…之外。 59. By 1929, Mickey Mouse was as popular _B_ children as Coca-Cola. A for B with C to D in be popular with + 人的群体受…欢迎。 60. Because Edgar was convinced of the accuracy of this fact, he _A_ his opinion. A stuck to B strove for C stuck at D stood for be convinced of 深信,确信; stick to 坚持; strive for 力求,拼命争取。 Don’t strive for perfection. 不要凡是都力求达到完美状态。 -------------------------XXXX-XX-------------------------

48. It’s no use _B_ me not to worry. A you tell B your telling C for you to have told D having told It‘s no use + 动名词。动名词的复合结构,宾格(形容词性物主代词)+ 动名词。 52. If it _A_ too much trouble,I’d love a cup of tea. A isn’t B wasn’t C weren’t D hadn’t been 一般日常用语,用一般时。 56. She was glad that her success would ___ for the women who would follow. A make things easier B make it easier C be easier D be easier to make make for 导致,促成;朝某个方向前进,走向那里。 不要选有代词指代不明的选项。 A项中的things指的 是境况,境遇。 60. We object _C_ punishing a whole group for one person’s fault. A against B about C to D for 68. The newest satellite can _A_ a thousand telephone conversations and a color TV program at the same time.

英语词汇学笔记--名词解释篇

英语词汇学笔记之“名词解释篇” 2010.1.11济南1.Word --- A word is a minimal free form of a language that has a given sound and meaning and syntactic funtion. 2. Morpheme --- A morpheme is the minimal significant element in the composition of words. 3. Free morphemes or Content morphemes (Free root)--- They are morphemes that may constitute words by themselves : cat, walk. 4. Bound Morphemes or Grammatical morphemes--- They are morphemes that must appear with at least one other morpheme, either bound or free : Catts, walk+ing. 5. Bound root --- A bound root is that part of the word that carries the fundamental meaning just like a free root. Unlike a free root, it is a bound form and has to combine with other morphemes to make words. Take -dict- for example: it conveys the meaning of "say or speak" as a Latin root, but not as a word. With the prefix pre-(=before) we obtain the verb predict meaning "tell beforehand". 6. Affixes --- Affixes are forms that are attached to words or word elements to modify meaning or funtion. 7. Inflectional morphemes or Inflectional affixes --- Affixes attaches to the end of words to indicate grammatical relationships are inflectional ,thus known as inflectional morphemes. There is the regular plural suffix -s(-es) which is added to nouns such as machines, desks. 8. Derivational morphemes or Derivational affixes--- Derivational affixes are affixes added to other morphemes to create new words. 9. Prefixes --- Prefixes are affixes that come before the word, such as, pre+war. 10. Suffixes --- suffixes are affixes that come after the word, for instance, blood+y. Derivational morphemes/ derivational affixes --- A process of forming new words by the addition of a word element. Such as prefix, suffix, combing form to an already existing word. Prefixation ---- is the formation of new words by adding prefix or combing form to the base. (It modify the lexical meaning of the base) Suffixation--- is the formation of a new word by adding a suffix or combing form to the base and usually changing the word-class of the base. Such as boy. Boyish (noun- adjective) 11. Roo t --- A root is the basic form of a word which cannot be further analysed without total loss of identity. 12.Opaque Words--Words that are formed by one content morpheme only and cannot be analysed into parts are called opaque words, such as axe, glove. 13. Transparent Words--Words that consist of more than one morphemes and can be segmented into parts are called transparent words: workable(work+able), door-man(door+man).

英语日常常用句子

What are you trying to say?(你到底想说什么?) Don't be silly.(别胡闹了。) How strong are your glasses?(你近视多少度?) Just because.(没有别的原因。) It isn't the way I hoped it would be.(这不是我所盼望的。) You will never guess.(你永远猜不到。) No one could do anything about it.(众人对此束手无措。) I saw something deeply disturbing.(深感事情不妙。) Money is a good servant but a bad master.(要做金钱的主人,莫做金钱的奴隶。) I am not available.(我正忙着)Wisdom in the mind is better than money in the hand.(脑中的知识比手中的金钱更重要) Never say die.it's a piece of cake.别泄气,那只是小菜一碟。 Don't worry.you'll get use to it soon.别担心,很快你就会习惯的。 I konw how you feel.我明白你的感受。 You win some.you lose some.胜败乃兵家常事。 Don't bury your head in the sand.不要逃避现实。 I didn't expect you to such a good job.我没想到你干得这么好。 You are coming alone well.你做得挺顺利。 She is well-build.她的身材真棒。You look neat and fresh.你看起来很清纯。 You have a beautiful personality.你的气质很好。 You flatter me immensely.你过奖啦。You should be slow to judge others.你不应该随意评论别人。 I hope you will excuse me if i make any mistake.如有任何错误,请你原谅It was most careless ofme.我太粗心了。 It was quite by accident.真是始料不及。 I wish i had all the time i'd ever wasted,so i could waste it all over again.我希望所有被我浪费的时间重新回来,让我再浪费一遍。 I like you the way you were.我喜欢你以前的样子。 You two go ahead to the movie without me,i don't want to be a third wheel.你们两个自己去看电影吧,我不想当电灯泡。 Do you have anyone in mind?你有心上人吗? How long have you known her?你认识她多久了? It was love at frist sight.一见钟情 I'd bettle hit the books.我要复习功课啦。 a piece of one's mind .直言不讳 He gave me a piece of mind,"Don't shift responsibility onto others."他责备道:“不要把责任推卸到别人身上。” a cat and dog life水火不容的生活The husband and his wife are always quarrelling,and they are leading a cat and dog life.这对夫妇老是吵架,相互之间水火不容。 a dog's life潦倒的生活 The man lived a dog's life.这个人生活潦倒。 A to Z从头至尾 I know that from A to Z. 我很了解这件事。 above somebody深奥 Well,this sort of talk is above me.我不懂你们在讲什么。 all ears 全神贯注地倾听着 When you tell Mary some gossip,she is all ears.跟Mary讲一些小道消息,她会听地仔仔细细。

哈利波特与魔法石英文单词笔记(第二章)

哈利波特与魔法石英文读书单词笔记 Chapter two: The Vanishing Glass Mantelpiece: n. 壁炉架,壁炉台 Fateful: adj. 重大的 Bonnet; n. 软帽, 无边帽;阀盖 vt. 给…..装上罩;给….戴上帽子(英版中为Bobble hats, 绒球帽) Carousel: n. 旋转木马;行李传送带;轮播(英版中为roundabout, 同译)At the moment:此刻,当时 Shrill:adj. 尖锐的;刺耳的 adv. 尖锐地 vi. 尖声喊叫 vt. 尖声喊叫 n. 尖叫声 With a start:吓一跳,一惊地,突然一下子 Rap:n. 轻敲;指责;说唱乐;交谈 v. 抢走,轻敲,敲击致使;使着迷;交谈;说唱 Demand: v. 强烈要求;需要,逼问;查问,查询 n. (坚决的或困难的)要求;(顾客的)要求 Get a move on:赶快,快点吧 Don’t you dare: 不要,不准 Groan: vi. 呻吟;抱怨;发吱嘎声 vt. 呻吟;抱怨 n. 呻吟;叹息;吱嘎声Not to mention:更不必说;不必提及 He didn’t look it, but he was very fast:look指看起来像(同seem to be),it代指看起来不像是能够跑的快的人。根据前后文语境意思会变化。 Have something to do with:与…有关

Knobbly: adj. 有节的,多疙瘩的(等于knobby) Sellotape: n. 透明胶带,塑料胶带 Bark: v. (狗)吠叫,厉声发令,厉声质问,擦破(或蹭破)…皮 By way of:经由;当作 Simply: adv. 简单地;仅仅;简直;朴素地;坦白地 All over the place:到处 His face fall;他的脸沉下来 Wolf down:狼吞虎咽地吃 Parcel: n. 包裹,小包 vt. 打包;捆扎 Ruffle:v. (用手指)将头发弄乱;(鸟发怒或炫耀)竖起羽毛;(使)起伏不平 n. 皱褶饰边;生气;混乱;起伏 Want one’s money worth:想要物有所值 But it wasn’t easy when he reminded himself it would be a whole year before he had to look at Tibbles, Snowy, Mr Paws and Tufty again. 但是当他想到要整整一年之后才会再见到踢踢,雪儿,爪子先生和毛毛(都是猫的名字),他又觉得难过不起来了。 It+be+一段时间+before: 在…..之前时间已经有…. It be not+一段时间+before;过不久就…. Majorca:马约卡岛,旅游胜地,西班牙最大的岛屿,位于地中海西边 For a change:为了改变一下,为了换换口味 Snarl: v. 龇牙低吼,咆哮着说,不耐烦地说 Blow up:爆炸,爆发,放大;使充气 Screw up:拧紧;鼓舞;弄糟;狠狠地提高 Dinky Duddydums:德思礼夫妇对儿子达利的爱称。

英语听力的十大类标志词

英语听力的十大类标志词 1.级标志词 形容词、副词级、most / chief / primary / main / leading / …… 2.级标志词 only / unique / prefer / every / one / of all / perfect / …… 3.因果项标志词 cause / lead to / contribute to / thanks to / owing to / question / answer / why / reason / 其他形式的问句/ …… 4.转则项关键词 despite / in spite of / instead / while / from ~ to ~ / although ~ (yet)~ / not only ~ but also ~ / …… 5.序数项标志词 所有的序数词(first , second)/ another / the other / next / last / in addition / on the other hand / …… 6.时间项标志词 when / how / today / as / before / after / since / then / until / …… 7.解释项标志词 or / namely / in other words / that is / that is to say / …… 8.目的项标志词

to / for / …… 9.总结项标志词 all in all / in brief / to conclude / at last / in summary / in short / …… 10.强调项标志词 副词:especially / particularly / almost / always / usually / …… 动词:show / remember / note / notice / say / pronounce / ……

英语四级词汇笔记完整版分析

英语四级词汇笔记完整版 生活中的英语: 1.我喜欢这里:wrong: I like here.-- Right: I like it here. 2.我会成功的: wrong:I can succeed.-- Right: I can do it. Ican make it. 3.Nike胜利女神。 Just do it. 4.Did you have a pleasant journey? (这时要用降调) 5.I am very much frightened because a girl named Monika stands beside me. Oh, thank god!He’s not the president now. (我很害怕) 6.I was just screwed up. (我一团糟) 考试中常见的考察词汇的题型: 1. The rain was heavy and __ the land was flooded. A consequently B continuously C constantly D consistently 答案:A

continue v. 继续,连续; continually adv. 时断时续 地; continuously adv. 连续不断地。 说不停的咳嗽时,continually是间歇的时断时续的咳嗽,continuously 是一直不停的咳嗽。 consequently adv. 因此,所以;(heavy rain大雨, light rain小雨) constantly adv. 始终如一地,连续发生地;constant temperature 恒温 consistently adv. 一贯地,一致 地; consistent adj. consistent policy 一贯的政策。 2. I hate people who __ the end of a film that you haven’t seen be fore. A revise B rewrite C reveal D reverse 答案:C rewrite v. 重写,改写; revise vt. 修改,修正; reveal vt. 揭示,揭露; reverse vt. 颠倒,使反转,使反向。(vers是词根,表示转动;re是前

语言学考研笔记整理(共16页)

语言学考研笔记整理 一、语言和语言学 1.语言的本质 (1)自然属性:语言从本质上来说是一套符号系统。 (2)社会属性:是人类最重要的交际工具。 (3)心理属性:是人类进行思维的工具。 语言的自然属性从本质上来说是一套符号系统。 2.什么是符号?语言符号和其它符号的不同特点。 符号:用甲事物指代乙事物,甲即乙的符号。 语言符号的特点:①有声的;②成系统的;③分层次的装置,语音→音素→音节→语素→词;④音义结合是任意的,是约定俗成的(不可论证,无理据);⑤线条性:语言符号在输出时是一个接一个的,不能全盘端出。 语言符号与客观事物的关系。 3.语言最基本的社会功能:交际功能。 文字:是在语言的基础上产生的,是记录语言的书写符号。 符号:是形式和内容(意义)的统一体。 (1)语言符号的形式:声音(语音)是语言的物质外壳,听觉可感知。 (2)语言符号的内容:意义(语义)是人们对现实现象的概括反映。 (99年填空) 4.语言符号的特点:①任意性和强制性;②线条性;③系统性。 人的语言和动物语言有何不同? 简要说明语言符号的任意性和强制性。 答:①任意性:语言符号的音与义之间没有必然的、本质的联系,它们的结合是由社会“约定俗成”的。表现:某种具体语言的音义结合关系;形成人类语言多样性的一个重要原因。②强制性:符号的任意性知识是就创制符号时的情形说的。符号一旦进入交际,也就是某一语音形式与某一意义结合起来,表示某一特定的现实现象以后,它对使用它的社会成员来说就具有了强制性。任何人不能借口任意性而随意改变音义之间的结合关系。符号的音义结合是社会约定俗成的,它们之间的关系改变也要由社会来决定。

相关文档
相关文档 最新文档