BV2010_IAS07_PART B

IAS 7 IASB documents published to accompany

International Accounting Standard 7

Statement of Cash Flows

This version includes amendments resulting from IFRSs issued up to 31 December 2009.

The text of the unaccompanied IAS 7 is contained in Part A of this edition. Its effective date when issued was 1 January 1994. The effective date of the most recent amendments is 1January 2010. This part presents the following accompanying documents:

page BASIS FOR CONCLUSIONS B702 ILLUSTRATIVE EXAMPLES

A Statement of cash flows for an entity other than a financial institution B704

B Statement of cash flows for a financial institution B710

? IASCF B701

IAS 7 BC

Basis for Conclusions on

IAS 7 Statement of Cash Flows

This Basis for Conclusions accompanies, but is not part of, IAS 7.

BC1T his Basis for Conclusions summarises the considerations of the International Accounting Standards Board in reaching its conclusions on amending IAS 7 Statem ent of Cash Flows as part of Im provem ents to IFRSs issued in April 2009.

Individual Board members gave greater weight to some factors than to others. BC2IAS 7 was developed by the International Accounting Standards Committee in 1992 and was not accompanied by a Basis for Conclusions. This Basis refers to clarification of guidance on classification of cash flows from investing activities.

Classification of expenditures on unrecognised assets

BC3In 2008 the International Financial Reporting Interpretations Committee (IFRIC) reported to the Board that practice differed for the classification of cash flows for expenditures incurred with the objective of generating future cash flows when those expenditures are not recognised as assets in accordance with IFRSs. Some entities classified such expenditures as cash flows from operating activities and others classified them as investing activities. Examples of such expenditures are those for exploration and evaluation activities, which IFRS 6 Exploration for and Evaluation of Mineral Resources permits to be recognised as either an asset or an expense depending on the entity’s previous accounting policies for those expenditures. Expenditures on advertising and promotional activities, staff training, and research and development could also raise the same issue.

BC4The IFRIC decided not to add this issue to its agenda but recommended that the Board should amend IAS 7 to state explicitly that only an expenditure that results in a recognised asset can be classified as a cash flow from investing activity.

BC5In 2008, as part of its annual improvements project, the Board considered the principles in IAS 7, specifically guidance on the treatment of such expenditures in the statement of cash flows. The Board noted that even though paragraphs 14 and 16 of IAS 7 appear to be clear that only expenditure that results in the recognition of an asset should be classified as cash flows from investing activities, the wording is not definitive in this respect. Some might have misinterpreted the reference in paragraph 11 of IAS 7 for an entity to assess classification by activity that is most appropriate to its business to imply that the assessment is an accounting policy choice.

BC6Consequently, in Improvements to IFRSs issued in April 2009, the Board removed the potential misinterpretation by amending paragraph 16 of IAS 7 to state explicitly that only an expenditure that results in a recognised asset can be classified as a cash flow from investing activities.

B702? IASCF

IAS 7 BC BC7The Board concluded that this amendment better aligns the classification of cash flows from investing activities in the statement of cash flows and the presentation of recognised assets in the statement of financial position, reduces divergence in practice and, therefore, results in financial statements that are easier for users to understand.

BC8The Board also amended the Basis for Conclusions on IFRS 6 to clarify the Board’s view that the exemption in IFRS 6 applies only to recognition and measurement of exploration and evaluation assets, not to the classification of related expenditures in the statement of cash flows, for the same reasons set out in paragraph BC7.

? IASCF B703

IAS 7 IE

Illustrative examples

These illustrative examples accompany, but are not part of, IAS 7.

A Statement of cash flows for an entity other than

a financial institution

1The examples show only current period amounts. Corresponding amounts for the preceding period are required to be presented in accordance with IAS 1 Presentation of Financial Statements.

2Information from the statement of comprehensive income and statement of financial position is provided to show how the statements of cash flows under the direct method and indirect method have been derived. Neither the statement of comprehensive income nor the statement of financial position is presented in conformity with the disclosure and presentation requirements of other Standards.

3The following additional information is also relevant for the preparation of the statements of cash flows:

?all of the shares of a subsidiary were acquired for 590. The fair values of assets acquired and liabilities assumed were as follows:

Inventories100

Accounts receivable100

Cash40

Property, plant and equipment650

T rade payables100

Long-term debt200?250 was raised from the issue of share capital and a further 250 was raised from long-term borrowings.

?interest expense was 400, of which 170 was paid during the period. Also, 100 relating to interest expense of the prior period was paid during the

period.

?dividends paid were 1,200.

?the liability for tax at the beginning and end of the period was 1,000 and 400 respectively. During the period, a further 200 tax was provided for.

Withholding tax on dividends received amounted to 100.

?during the period, the group acquired property, plant and equipment with an aggregate cost of 1,250 of which 900 was acquired by means of finance

leases. Cash payments of 350 were made to purchase property, plant and

equipment.

?plant with original cost of 80 and accumulated depreciation of 60 was sold for20.

?accounts receivable as at the end of 20X2 include 100 of interest receivable. B704? IASCF

IAS 7 IE

? IASCF B705

Consolidated statement of comprehensive income for the period ended 20X2(a)

Sales

30,650Cost of sales

(26,000)Gross profit

4,650Depreciation

(450)Administrative and selling expenses

(910)Interest expense

(400)Investment income

500Foreign exchange loss

(40)Profit before taxation

3,350Taxes on income

(300)Profit 3,050(a)The entity did not recognise any components of other comprehensive income in the

period ended 20X2

Consolidated statement of financial position as at end of 20X2

20X2

20X1

Assets

Cash and cash equivalents

230160Accounts receivable

1,9001,200Inventory

1,0001,950Portfolio investments

2,5002,500Property, plant and equipment at cost

3,7301,910Accumulated depreciation

(1,450)(1,060)Property, plant and equipment net

2,280850Total assets 7,9106,660Liabilities T rade payables 2501,890Interest payable 230100Income taxes payable 4001,000Long-term debt

2,3001,040Total liabilities

3,1804,030Shareholders’ equity

Share capital

1,5001,250Retained earnings

3,2301,380Total shareholders’ equity

4,7302,630T otal liabilities and shareholders’ equity 7,9106,660

IAS 7 IE

Direct method statement of cash flows (paragraph 18(a))

20X2 Cash flows from operating activities

Cash receipts from customers30,150

Cash paid to suppliers and employees(27,600)

Cash generated from operations2,550

Interest paid(270)

Income taxes paid(900)

Net cash from operating activities1,380

Cash flows from investing activities

Acquisition of subsidiary X, net of cash acquired (Note A) (550)

Purchase of property, plant and equipment (Note B) (350)

Proceeds from sale of equipment20

Interest received200

Dividends received200

Net cash used in investing activities(480)

Cash flows from financing activities

Proceeds from issue of share capital250

Proceeds from long-term borrowings250

Payment of finance lease liabilities(90)

Dividends paid(a)(1,200)

Net cash used in financing activities(790)

Net increase in cash and cash equivalents110

Cash and cash equivalents at beginning of period (Note C)120

Cash and cash equivalents at end of period (Note C)230

(a)This could also be shown as an operating cash flow.

B706? IASCF

IAS 7 IE

Indirect method statement of cash flows (paragraph 18(b))

20X2 Cash flows from operating activities

Profit before taxation3,350 Adjustments for:

Depreciation450

Foreign exchange loss40

Investment income(500)

Interest expense400

3,740 Increase in trade and other receivables(500)

Decrease in inventories1,050

Decrease in trade payables(1,740)

Cash generated from operations2,550

Interest paid(270)

Income taxes paid(900)

Net cash from operating activities1,380

Cash flows from investing activities

Acquisition of subsidiary X net of cash acquired (Note A)(550) Purchase of property, plant and equipment (Note B)(350)

Proceeds from sale of equipment20

Interest received200 Dividends received200

Net cash used in investing activities(480)

Cash flows from financing activities

Proceeds from issue of share capital250

Proceeds from long-term borrowings250

Payment of finance lease liabilities(90) Dividends paid(a)(1,200)

Net cash used in financing activities(790)

Net increase in cash and cash equivalents110 Cash and cash equivalents at beginning of period (Note C)120 Cash and cash equivalents at end of period (Note C)230

(a)This could also be shown as an operating cash flow.

? IASCF B707

IAS 7 IE

Notes to the statement of cash flows (direct method and

indirect method)

A.Obtaining control of subsidiary

During the period the Group obtained control of subsidiary X. The fair values of assets acquired and liabilities assumed were as follows:

Cash40 Inventories100 Accounts receivable100 Property, plant and equipment650 Trade payables(100) Long-term debt(200) Total purchase price paid in cash590 Less: Cash of subsidiary X acquired(40) Cash paid to obtain control net of cash acquired550

B.Property, plant and equipment

During the period, the Group acquired property, plant and equipment with an aggregate cost of 1,250 of which 900 was acquired by means of finance leases. Cash payments of 350 were made to purchase property, plant and equipment.

C.Cash and cash equivalents

Cash and cash equivalents consist of cash on hand and balances with banks, and investments in money market instruments. Cash and cash equivalents included in the statement of cash flows comprise the following amounts in the statement of financial position:

20X220X1

Cash on hand and balances with banks4025 Short-term investments190135 Cash and cash equivalents as previously reported230160 Effect of exchange rate changes–(40) Cash and cash equivalents as restated230120

Cash and cash equivalents at the end of the period include deposits with banks of 100 held by a subsidiary which are not freely remissible to the holding company because of currency exchange restrictions.

The Group has undrawn borrowing facilities of 2,000 of which 700 may be used only for future expansion.

B708? IASCF

IAS 7 IE D.Segment information

Segment A Segment B T otal

Cash flows from:

Operating activities1,520(140)1,380 Investing activities(640)160(480) Financing activities(570)(220)(790)

310(200)110 Alternative presentation (indirect method)

As an alternative, in an indirect method statement of cash flows, operating profit before working capital changes is sometimes presented as follows:

Revenues excluding investment income30,650

Operating expense excluding depreciation(26,910)

Operating profit before working capital changes3,740

? IASCF B709

IAS 7 IE

B Statement of cash flows for a financial institution

1The example shows only current period amounts. Comparative amounts for the preceding period are required to be presented in accordance with IAS 1 Presentation of Financial Statements.

2The example is presented using the direct method.

20X2 Cash flows from operating activities

Interest and commission receipts28,447

Interest payments(23,463)

Recoveries on loans previously written off237

Cash payments to employees and suppliers(997)

4,224

(Increase) decrease in operating assets:

Short-term funds(650)

Deposits held for regulatory or monetary control purposes234

Funds advanced to customers(288)

Net increase in credit card receivables(360)

Other short-term negotiable securities(120)

Increase (decrease) in operating liabilities:

Deposits from customers600

Negotiable certificates of deposit(200)

Net cash from operating activities before income tax3,440

Income taxes paid(100)

Net cash from operating activities3,340

Cash flows from investing activities

Disposal of subsidiary Y50

Dividends received200

Interest received300

Proceeds from sales of non-dealing securities1,200

Purchase of non-dealing securities(600)

Purchase of property, plant and equipment(500)

Net cash from investing activities650

continued... B710? IASCF

IAS 7 IE

...continued

Cash flows from financing activities

Issue of loan capital1,000

Issue of preference shares by subsidiary undertaking800 Repayment of long-term borrowings(200)

Net decrease in other borrowings(1,000) Dividends paid(400)

Net cash from financing activities200 Effects of exchange rate changes on cash and cash equivalents600 Net increase in cash and cash equivalents4,790 Cash and cash equivalents at beginning of period4,050 Cash and cash equivalents at end of period8,840

? IASCF B711

常用旅游英语口语.

常用旅游英语口语 多谢!——Thanks a lot.对不起,麻烦你。——Excuse me. 抱歉。——Excuse the mess. 需要帮忙吗?——Can I help you. 谢谢你的帮助。——Thank you for helping me. 无论如何,我还要感谢你。——Thanks,anyway. 您好。——How are you! 初次见面问好。——How do you do! 很高兴见到你。——(It'snice to meet you. 请问您从哪来。——Where are you from? 请问贵姓。——Can I have your name? 我叫……。——My name is ……(I'm …… 很高兴认识你。——It was a pleasure meeting you. 很高兴见到你。——Pleased to meet you. 希望再见到你。——Hope to see you again. 这是不是说我以后可以再见到你?——Does that mean that I can see you again?玩得快乐——Have a good time. 祝你好运。——Good luck. 我希望没事。——I hope nothing is wrong.

怎么了?——What's the matter? 糟糕,严重吗?——Oh,no!Is it serious? 我真为你难过。——I'm sorry for you. 一路平安,走好。——Have a safe trip home. 1.I‘m an office worker. 我是上班族。 2.I work for the government. 我在政府机关做事。 3.I‘m happy to meet you. 很高兴见到你。 4.I like your sense of humor. 我喜欢你的幽默感。 5.I‘m glad to see you again. 很高兴再次见到你。 6.I‘ll call you. 我会打电话给你。 7.I feel like sleeping/ taking a walk. 我想睡/散步。 8.I want something to eat. 我想吃点东西。 9.I need your help. 我需要你的帮助。 10.I would like to talk to you for a minute. 我想和你谈一下。 11.I have a lot of problems. 我有很多问题。 12.I hope our dreams come true. 我希望我们的梦想成真。 13.I‘m looking forward to seeing you. 我期望见到你。 14.I‘m supposed to go on a diet / get a raise. 我应该节食/涨工资。 15.I heard that you‘re getting married. Congratulation s.听说你要结婚了,恭喜!

常用旅游英语句应急最实用

精心整理 常用旅游英语300句应急最实用 Where can I catch a taxi?哪里我可以叫到出租车？ The taxi zone is right on the left corner over there.出租车站台就在左边转角处。 Take me back.载我回去。 What is the charge for that?那要多少费用？ How much extra do I have to pay for that?我还要另外付多少？

Keep the change for yourself.找回的钱你留着。 The change is yours.找回的钱给你。 Don't give me the change anymore.不必给我找钱了。 Is this the bus that goes by the mall?这班公共汽车经过商业街吗？ 美分，12 10 That sounds pretty good.听起来挺好的嘛！ You can take a seat now.现在你找个座位坐下吧。 When you're ready to get off, remember to press the button near your seat.当你要下车时，记得按你座位旁的按钮。

Is this bus going to Dallas?这车开往达拉斯吗？ Get me off at the Fifth Avenue.请在第五大道让我下车。 Where can I put the coin?硬币要放在哪儿？ How long does it take?要花多久时间？ 500 Here you go, sir.可以，先生。 Will it take long?要很久吗？ No. Please endorse the check at the back.不会的。请在支票的背面签名。

旅游英语口语

L e s s e n4T r a v e l b y a i r ?Question: What do people usually do when they travel by air? Part 1 Language Focus: 1.Booking tickets from agent :n ●Could you tell me about the flights to Paris? ●Do you have any flights in the morning? ●How much luggage can I take on the plane? ●Is there any discount for a group booking? ●Are you offering any deals at present? ●What time do I have to be at the airport? ●What’s the check-in time ? ●I want to book a ticket on British Airways Flight 108 to Pairs. ●I wanna make a reservation for a morning flight on December 1st, please ●I want to book a one-way ticket.

●I’d perfer economy. ●Wait a moment, let me see if there are tickets available. ●Sorry, we all booked up for that day. ●I’d like to comfirm my reservation 2.Checking in at the airport. ●May I see you ticket and your passport please? ●Can I take these small bags as carry-on luggage with me ?(how many items of carry-on are permitted?/How much hand luggage am I allowed?) ●Can I take my luggage weigh up to 30 kilos?(Your luggage is 5 kilos Overweight.) ●Do you have any sharp items like scissors in your carry-on bag? ●I’d like to check this item of luggage.(piece) ●I want a window seat.(aside seat) ●Is the plane on time?(How long is the flight delayed?) ●What’d the departure time?(take off/arrival time) ●When will we begin boarding?(boarding gate) 3.Going through customs

实用出国旅游常用英语口语完整版

实用出国旅游常用英语 口语 HEN system office room 【HEN16H-HENS2AHENS8Q8-HENH1688】

实用出国旅游常用英语口语 一、基本语汇篇 对不起，麻烦你。—— Excuse me. 抱歉。—— Excuse the mess. 需要帮忙吗－－Can I help you. 谢谢你的帮助。—— Thank you for helping me. 无论如何，我还要感谢你。—— Thanks, anyway. 您好。－－How are you! 初次见面问好。—— How do you do! 很高兴见到你。—— (It's) nice to meet you. 请问您从哪来。－－Where are you from? 请问贵姓。－－Can I have your name? 我叫...。—— My name is ... (I'm ...) 很高兴认识你。—— It was a pleasure meeting you. 很高兴见到你。—— Pleased to meet you. 希望再见到你。—— Hope to see you again. 这是不是说我以后可以再见到你？—— Does that mean that I can see you again? 玩得快乐－－Have a good time. 祝你好运。—— Good luck. 我希望没事。—— I hope nothing is wrong. 怎么了？—— What's the matter? 糟糕，严重吗？—— Oh, no! Is it serious? 我真为你难过。—— I'm sorry for you. 一路平安，走好。—— Have a safe trip home. 二、出国旅游常用的英语口语：问路篇 一、方向 East 东 South 南 West 西 North 北 Left 左 Right 右 Straight on 往前直去 There 那儿 Front 前方 Back 后方 Side 侧旁 Before 之前 After 之后 First left/right 第一个转左／右的路 二、请问如何前往 ...

实用旅游英语口语系列情景对话

旅游英语：预订机票情景对话及常用句型 越来越多的人都选择以飞机为出行方式。但是如何用一口流利的英语订机票呢这里总结了一些情景对话，还有一些常用的句型。大家都来学一学吧 A:Good morning. The Un ited Airli nes. What can I do for you 早上好。美国联合航空公司。我能为您做些什嘛 B:Yes, I'd like to make a reservati on to Bost on next week. 是的，我想订一张下周飞往波斯顿的机票。 A:Whe n do you want to fly 您想何时去 B:Monday, september 12. 周一，9月12日。 A:We have Flight 802 on mon day. Just a mome nt please. Let me check whether there're seats available. I'm sorry we are all booked up for Flight 802 on that day. 我们有周一802次航班。请稍等。让我查一下那天是否有座。非常抱歉802次航班机票已订完。 B:Then, any alternatives 那还有别的吗 A:The next available flight leaves at 9:30 Tuesday morning september 13. Shall I book you a seat 有一次航班在九月13日周二上午9:30起飞。我要为您订个座位吗 B:Er... it is a direct flight, is n't it 哦......是直航对吗 A:Yes it is. You want to go first class or coach 是的。您愿意订头等舱还是经济舱的机票 B:I prefer first class, what about the fare 我想订头等舱的机票。多少钱 A:One way is $176. 单程是176美元。 B:Ok I will take the 9:30 flight on Tuesday. 好的我要订周二9:30的机票。 A:A seat on Flight 807 to Boston 9:30 Tuesday morning. Is it all right, sir 一张807次航班周二早晨9:30飞往波斯顿的机票，对吗先生 B:Right. Can you also put me on the wait ing list for the 12th 对。你能把我放到12号等候名单中吗 A:Certa inly. May I have your n ame and teleph one nu mber 当然可以。请您告诉您的名字和联系方式。 B:My n ame is Lorus An ders on. You can reach me at . 我叫Lorus Anderson。我的电话是电话是，您可以和我取得联系。 A:I will no tify you if there is can cellati on. 若是取消我会通知您的。 B: Thank you very much.

一个人用英语去旅行：实用旅游英语口语系列[DOC格式]教学文稿

一个人用英语去旅行：实用旅游英语口语系列[D O C格式]

旅游英语：预订机票情景对话及常用句型 目前，越来越多的人都选择以飞机为出行方式。但是如何用一口流利的英语订机票呢？这里我们替你总结了一些情景对话，还有一些常用的句型。大家都来学一学吧~ A:Good morning. The United Airlines. What can I do for you? 早上好。美国联合航空公司。我能为您做些什嘛？ B:Yes, I'd like to make a to Boston next week. 是的，我想订一张下周飞往波斯顿的机票。 A:When do you want to fly? 您想何时去？ B:Monday, september 12. 周一，9月12日。 A:We have Flight 802 on monday. Just a moment please. Let me check whether there're seats available. I'm sorry we are all booked up for Flight 802 on that day. 我们有周一802次航班。请稍等。让我查一下那天是否有座。非常抱歉802次航班机票已订完。 B:Then, any alternatives? 那还有别的吗？

A:The next available flight leaves at 9:30 Tuesday morning september 13. Shall I book you a seat? 有一次航班在九月13日周二上午9:30起飞。我要为您订个座位吗？B:Er... it is a direct flight, isn't it? 哦......是直航对吗？ A:Yes it is. You want to go first class or coach? 是的。您愿意订头等舱还是经济舱的机票？ B:I prefer first class, what about the fare? 我想订头等舱的机票。多少钱？ A:One way is $176. 单程是176美元。 B:Ok I will take the 9:30 flight on Tuesday. 好的我要订周二9:30的机票。 A:A seat on Flight 807 to Boston 9:30 Tuesday morning. Is it all right, sir? 一张807次航班周二早晨9:30飞往波斯顿的机票，对吗先生？ B:Right. Can you also put me on the waiting list for the 12th? 对。你能把我放到12号等候名单中吗？ A:Certainly. May I have your name and telephone number? 当然可以。请您告诉您的名字和联系方式。 B:My name is Lorus Anderson. You can reach me at 52378651.

旅游常用英语对话

旅游常用英语对话紧急情况用语 I’ve lost my passport. 我的护照丢拉 Where is Chinese Embassy? 中国大使馆在哪？ Could you call for a Chinese speaking staff? 能找个中文员工给我吗？ 基本语篇 谢谢！——Thank you. 多谢！－－Thanks a lot. 对不起，麻烦你。——Excuse me. 抱歉。——Excuse the mess. 需要帮忙吗？－－Can I help you. 谢谢你的帮助。——Thank you for helping me. 无论如何，我还要感谢你。——Thanks, anyway. 您好。－－How are you! 初次见面问好。——How do you do! 很高兴见到你。——(It's) nice to meet you. 请问您从哪来。－－Where are you from? 请问贵姓。－－Can I have your name? 我叫...。——My name is ... (I'm ...)

很高兴认识你。——It was a pleasure meeting you. 很高兴见到你。——Pleased to meet you. 希望再见到你。——Hope to see you again. 这是不是说我以后可以再见到你？——Does that mean that I can see you again? 玩得快乐－－Have a good time. 祝你好运。——Good luck. 我希望没事。——I hope nothing is wrong. 怎么了？——What's the matter? 糟糕，严重吗？——Oh, no! Is it serious? 我真为你难过。——I'm sorry for you. 一路平安，走好。——Have a safe trip home. 方向： East 东 South 南 West 西 North 北 Left 左 Right 右 Straight on 往前直去 There 那儿 Front 前方 Back 后方

最新关于旅游英语口语短对话

【篇一】关于旅游英语口语短对话 X:If you’d like further information on this，there’s a guidebook in several languages on sale at the information desk. X:如果你要这方面的进一步资料，在询问台那儿可以买到一本用几种语言写的旅游指南。 Y:Do you have a Chinese edition of this? Y:你们有中文版吗? X:I'm afraid we don't.Won't an English edition do? X:恐怕没有，英文版的不行吗? Y:I'll try to read one. Y:那我就看英文版的试试了。 【篇二】关于旅游英语口语短对话 Y:Good afternoon.May I help you? Y:您好，请问有什么要我效劳的吗? X:Yes，I'd like to rent a car. X:是的，我想租一部车。 Y:What kind of car do you have in mend? Y:你想要什么样的车呢? X:An automatic sedan. X:一部自动排档的房车。 Y:I see.How long will you need it? Y:我明白了，你要租多久呢? X:About a week.

X:大约一个星期。 Y:Just a moment，please. Y:请等一下。 【篇三】关于旅游英语口语短对话 Y:Excuse me.Can you take me to the airport? Y:对不起，能不能载我到机场? X:Which airport，ma’am? X:女士，哪一个机场呢? Y:Kennedy Airport. Y:肯尼迪机场。 X:All right，ma’am .Need any help with your luggage? X:好的，女士。需要我帮你拿行李吗? Y:Thank you，but I’d rather keep thi s case with me. Y:谢谢，但我宁愿把行李箱带在身边。

旅游英语口语大全,出国旅游常用英语(全)DOC版

紧急情况用语 I’ve lost my passport. 我的护照丢拉 Where is Chinese Embassy? 中国大使馆在哪 Could you call for a Chinese speaking staff? 能找个中文员工给我吗 基本语篇 谢谢—— Thank you. 多谢 对不起麻烦你。—— Excuse me. 抱歉。—— Excuse the mess. 需要帮忙吗 谢谢你的帮助。—— Thank you for helping me. 无论如何我还要感谢你。—— Thanks, anyway. 您好。 初次见面问好。—— How do you do! 很高兴见到你。—— (It's) nice to meet you. 请问您从哪来。 请问贵姓。 我叫...。—— My name is ... (I'm ...) 很高兴讣识你。—— It was a pleasure meeting you. 很高兴见到你。—— Pleased to meet you. 希服再见到你。—— Hope to see you again. 这是不是说我以后可以再见到你—— Does that mean that I can see you again? 玩得快乐 祝你好运。—— Good luck. 我希服没事。—— I hope nothing is wrong. 怎么了—— What's the matter? 糟糕严重吗—— Oh, no! Is it serious? 我真为你难过。—— I'm sorry for you. 一路平安走好。—— Have a safe trip home. 方向 East 东 South 南 West 西 North 北 Left 左 Right 右

常用应急实用出国旅游英语口语大全300句

常用旅游英语300句应急最实用 Where can I catch a taxi?哪里我可以叫到出租车？ The taxi zone is right on the left corner over there.出租车站台就在左边转角处。 Are you free?您有空吗？ Sure. Where are you going?当然。您要去哪里？ Drive me back to Santa Clara.载我到圣塔克莱拉。 Santa Clara? OK. That's about 20 miles away.圣塔克莱拉？好的，大约是20英里远。 How much will it cost?需要多少钱？ That'll be thirty-six dollars, sir.先生，车费是36元。 Here you are. You can keep the change.给你。零钱不用找了。 You're very generous.你真慷慨。 That's alright. You're a lot of help.没关系。你帮了很大的忙。 Take me to the railway station.载我到火车站。 Take me back.载我回去。 What is the charge for that?那要多少费用？ How much extra do I have to pay for that?我还要另外付多少？ Keep the change for yourself.找回的钱你留着。 The change is yours.找回的钱给你。 Don't give me the change anymore.不必给我找钱了。 Is this the bus that goes by the mall?这班公共汽车经过商业街吗？ No, it isn't. But you can transfer from this bus to bus number 24.不，不经过。但是你可以搭这班车转乘24路。 Good. How much is the fare?好。车费多少？ It's seventy-five cents for adults and thirty cents for children under twelve.大人75美分，12岁以下的小孩30分。 Will it cost for the transfer?转车要钱吗？ Yes. When you get on the transfer bus, just show the bus driver this ticket stub.要。当你上了转乘的公共汽车时，就把这张票根给司机看。 You will only have to pay another ten cents and a nickle for your child.你只需另外再付10美分，而你的孩子只要再付5美分。 That sounds pretty good.听起来挺好的嘛！ You can take a seat now.现在你找个座位坐下吧。 When you're ready to get off, remember to press the button near your seat.当你要下车时，记得按你座位旁的按钮。 Is this bus going to Dallas?这车开往达拉斯吗？ Get me off at the Fifth Avenue.请在第五大道让我下车。 Where can I put the coin?硬币要放在哪儿？ How long does it take?要花多久时间？ Can you tell me how to get to the railroad station?你能告诉我怎样去火车站吗？ May I help you, sir?需要我帮忙吗，先生？ I'd like to cash some traveller's checks here.我想在这儿兑换一些旅行支票。 Certainly. Do you have any identification?当然可以。你有任何证明文件吗？ Yes, I have my Passport. Here it is.是的，我有护照。这就是。

实用旅游英语口语之情景对话

实用旅游英语口语之：情景对话 导读 旅行不仅是行，它离不开衣食住行各方面，而能解决这一切基本困扰的最简单方法是，掌握一门别人能听懂的语言，这样在一个完全陌生或不那么熟悉的地方，你也能逛得轻心如意了。看看下面整理的关于旅游英语口语的三个情景对话，如果你需要出国旅行，那一定能用着！ 情景对话一：买火车票 Fei:I would like to goto York. 我想去约克。 Ticket officer:Single or return? 单程还是往返? Fei:Return please. 往返。 Ticket officer:When are you going? 什么时候去? Fei:Now please.

现在。 Ticket officer:When are you coming back? 什么时候回来? Fei:Maybe on Thursday,but I might stay a bit longer. 可能周四，但是不确定，我可能会多住几天 Ticket officer:Well,in that case,I suggest an open return. 那这样的话，我建议不限制回程日期的往返票。 Fei:What’s that? 这是什么意思? Ticket Officer:It allows you to return on any day within a month.就是你可以在一个月内任何一天返回。 Fei:OK then.Thanks. 那好的。谢谢 情景对话二：办理登机手续 Check-in desk:Where are you flying to? 您飞去哪里? Fei:To Shanghai. 去上海。 Check-in desk:May I have your passport,please. 请把护照给我。 Fei:Here it is. 这儿。 Check-in desk:Do you have any luggage to check in? 您有行李要托运吗? Fei:Yes,I have one suitcase to check in. 有一件托运行李。

旅游中实用英语

旅游中实用英语 Lesson 1 Room Reservations 预订房间 Key Sentences （重点句子） 1．I'd like to book a double room for Tuesday next week. 下周二我想订一个双人房间。 2．What's the price difference? 两种房间的价格有什么不同？ 3．A double room with a front view is 140 dollars per night, one with a rear view is 115 dollars per night. 一间双人房朝阳面的每晚140 美元，背阴面的每晚115 美元。 4．I think I'll take the one with a front view then. 我想我还是要阳面的吧。 5．How long will you be staying? 您打算住多久？ 6．We'll be leaving Sunday morning. 我们将在星期天上午离开。 7．And we look forward to seeing you next Tuesday. 我们盼望下周二见到您。 8．I'd like to book a single room with bath from the afternoon of October 4 to the morning of October 10. 我想订一个带洗澡间的单人房间，10 月4 日下午到10 月 9．We do have a single room available for those dates. 我们确实有一个单间。在这段时间可以用。 10．What is the rate, please? 请问房费多少？ 11．The current rate is ＄50 per night. 现行房费是50 美元一天。 12．What services come with that? 这个价格包括哪些服务项目呢？ 13．That sounds not bad at all. I'll take it. 听起来还不错。这个房间我要了。 14．By the way, I'd like a quiet room away from the street if that is possible. 顺便说一下，如有可能我想要一个不临街的安静房间。 Lesson 2 At the Entrance 在门口 Key Sentences （重点句子） 15．Welcome to our hotel. 欢迎光临。 16．So you have got altogether four pieces of baggage? 您一共带了4 件行李，是不是？ 17．Let me have a check again. 让我再看一下。 18．The Reception Desk is straight ahead. 接待处就在前面。 19．After you. please. 你先请。 20．Excuse me, where can I buy some cigarettes? 劳驾。我到哪儿可买到香烟？ 21．There is a shop on the ground floor. 一楼有个商店。 22．It sells both Chinese and foreign cigarettes. 在那儿可买到中国香烟和外国香烟。 23．Can I also get some souvenirs there? 也可以买到纪念品吗？ 24．There is a counter selling all kinds of souvenirs. 有个柜台出售各种各样的纪念品。 25．Excuse me, where is the restaurant? 劳驾，请问饭厅在哪儿？ 26．We have Chinese restaurant and a western-style restaurant. Which one do you prefer? 我们有中餐厅和西餐厅，你愿意去哪个？ 27．I'd like to try some Chinese food today. 今天我想尝尝中国菜。 Lesson 3 At the Reception Desk （Ⅰ）在接待处（Ⅰ） Key Sentences （重点句子）

2021年常用旅游英语口语

常用旅游英语口语 下面是 ___的常用口语，希望对大家有帮助。 多谢!—— Thanks a lot. 对不起，麻烦你。—— Excuse me. 抱歉。—— Excuse the mess. 需要帮忙吗?——Can I help you. 谢谢你的帮助。—— Thank you for helping me. 无论如何，我还要感谢你。—— Thanks， anyway. 您好。——How are you! 初次见面问好。—— How do you do! 很高兴见到你。—— (It's) ni ___ to meet you. 请问您从哪来。——Where are you from?

请问贵姓。——Can I have your name? 我叫……。—— My name is …… (I'm ……) 很高兴认识你。—— It was a pleasure meeting you. 很高兴见到你。—— Pleased to meet you. 希望再见到你。—— Hope to see you again. 这是不是说我以后可以再见到你?—— Does that mean that I can see you again? 玩得快乐——Have a good time. 祝你好运。—— Good luck. 我希望没事。—— I hope nothing is wrong. 怎么了?—— What's the ___tter?

糟糕，严重吗?—— Oh， no! Is it serious? 我真为你难过。—— I'm sorry for you. 一路平安，走好。—— Have a safe trip home. 1.I‘m an offi ___ worker. 我是上班族。 2.I work for the gover ___ent. 我在 ___机关做事。 3.I‘m happy to meet you. 很高兴见到你。 4.I like your sense of humor. 我喜欢你的感。 5.I‘m glad to see you again. 很高兴再次见到你。 6.I‘ll call you. 我会打 ___给你。 7.I feel like sleeping/ taking a walk. 我想睡/散步。 8.I want something to eat. 我想吃点东西。

世界最全出国旅游常用英语口语1000句

目录 一、紧急情况用语 (3) 二、基本语 (3) 三、方向词语 (4) 四、请问如何前往 (4) 五、请问附近 (4) 六、游客问讯用语 (5) 七、购物 (7) 八、餐厅、挑选位子及人数 (9) 九、点餐 (10) 十、用餐 (10) 十一、速食餐厅用餐 (11) 十二、食物 (11) 十三、住宿 (15) 十四、出国旅游搭乘飞机常用英语词汇 (16) 十五、入关常用词 (17) 十六、兑换外币用语 (17) 十七、常用英语口语 (17)

一、紧急情况用语 I’ve lost my passport. 我的护照丢拉 Where is Chinese Embassy? 中国大使馆在哪？ Could you call for a Chinese speaking staff? 能找个中文员工给我吗？ 二、基本语 谢谢！—— Thank you. 多谢！－－Thanks a lot. 对不起，麻烦你。—— Excuse me. 抱歉。—— Excuse the mess. 需要帮忙吗？－－Can I help you. 谢谢你的帮助。—— Thank you for helping me. 无论如何，我还要感谢你。—— Thanks, anyway. 您好。－－How are you! 初次见面问好。—— How do you do! 很高兴见到你。—— (It's) nice to meet you. 请问您从哪来。－－Where are you from? 请问贵姓。－－Can I have your name? 我叫...。—— My name is ... (I'm ...) 很高兴认识你。—— It was a pleasure meeting you.

旅游英语口语300句：预定房间

旅游英语口语300句：预定房间 1.I'd like to book a double room for Tuesday next week. 下周二我想订一个双人房间。 2.What's the price difference？ 两种房间的价格有什么不同？ 3.A double room with a front view is 140 dollars per night，one with a rear view is 115 dollars per night. 一间双人房朝阳面的每晚140美元，背阴面的每晚115美元。 4.I think I'll take the one with a front view then. 我想我还是要阳面的吧。 5.How long will you be staying？ 您打算住多久？ 6.We'll be leaving Sunday morning. 我们将在星期天上午离开。 7.And we look forward to seeing you next Tuesday. 我们盼望下周二见到您。 8.I'd like to book a single room with bath from the after-noon of October 4 to the morning of October 10. 我想订一个带洗澡间的单人房间，10月4日下午到10月10日上午用。 9.We do have a single room available for those dates.

我们确实有一个单间，在这段时间能够用。 10. What is the rate， please？ 请问房费多少？ 11.The current rate is＄ 50 per night. 现行房费是50美元一天。 12. What services come with that？ 这个价格包括哪些服务项目呢？ 13.That sounds not bad at all. I'll take it. 听起来还不错。这个房间我要了。 14. By the way， I'd like a quiet room away from the street if the is possible. 顺便说一下，如有可能我想要一个不临街的安静房间。 Dialogue A A：Room Reservations.Good afternoon. B：I'd like to book a double room for Tuesday next week. A：That's fine， sir. A double room for Tuesday，September12th， with a front view or rear view？ B：What's the price difference？ A： A double room with a front view is 140 dollars per night，one with a rear view is 115 dollars per night. B：I think I'll take the one with a front view then. A： How long will you be staying？

出国实用旅游英语情景对话

出国实用旅游英语情景对话 如果想要出外旅游，那就有必要学习一些出外旅游常用英语口 语。下面为大家带来出国实用旅游英语情景对话，欢迎大家学习！出国实用旅游英语情景对话1 Front Desk: Royal Hotel, can I help you? Tom: Yes. I urge ntly n eed a room for tomorrow ni ght, and do you have any vaca ncies? Front Desk: Y es, we have. What ki nd of room would you like? Tom: l& #39;d like a suite with an ocea n view, please. Front Desk: No problem, sir. Tom: What is the price of the suite? Front Desk: It is US$ 280 per night. Tom: It is a little high. I'm told that your hotel is offeri ng disco unt now. Front Desk: Yes, but the offer ended yesterday. I'm sorry. Tom: Oh, I see. Then do you have anything less expe nsive? Front Desk: No, sir. So far it is the least expe nsive suite for tomorrow ni ght. Tom: OK, I will take it. By the way, does the price in elude breakfast?