文档库 最新最全的文档下载
当前位置:文档库 › Translation Exercises

Translation Exercises

Translation Exercises

1._To his great delight__(另他感到很高兴的是),Dr.

Deng discovered two genes in wild rice that can increase the yield by 30 percent.

2.To her great relief (另她很欣慰的是), her daughter

had left the building before it collapsed.

3.To our disappointment(另我们失望的是), our

women’s team lost out to the North Koreans.

4.Much to our regret(另我们很遗憾的是), we will not

be able to visit you during the coming Christmas.

5.These birds nest in the vast swamps east of the Nile

(在尼罗河东面的大片沼泽地里).

6.By 1948, the People’s Liberation Army had gained

control of the vast areas north of the Yangtze River (已经控制了长江以北的大片地区).

7.Michelle was born in a small village in the north of

France(生于法国北部一个村庄里), but came to live in the United States at the age of four.

8.The Columbia River rises in western Canada and

runs through the United States for 1,900 kilometers west of The Rocky Mountains(流经美国落基山脉以西大约长达1,900公里的地区).

9.Thanksgiving in the U.S. A., like Spring Festival in

China, brings families back together from across the country(从全国各地).

10.The monkey suddenly emerged from behind the

tree(突然从树后出来),frightening Lucy into screaming.

11.Mom said that she would not allow me to buy a

new computer unless the price dropped to below 2,000 yuan(除非价格降到两千元以下).

12.In between the chores(趁着干活儿的空档),Jim

managed to spend 50 to 60 hours a week working at the computer or doing reporting for the freelance articles he sells to magazines.

13.Most people find it hard to understand(觉得很难

理解)how living with one’s own children could be lonely.

14.The manager felt it necessary to remove(认为有必

要开除)the five misbehaving secretaries in order to maintain administrative discipline.

15.The Senator called it wasteful to give free Medicare

(认为提供免费医疗是种浪费)to those who can afford to pay.

16.We don’t consider it possible to set back the clock

of history( 认为历史可以逆转).

17.Sleep is a never ending task that has to be done at

least once every couple of days, if not every day(即使不用每天).

18.As I see it, pre-school children who are taught at

home by their parents do at least as well as , if not better than(就算做不到更好),those educated at nursery schools.

19.It is difficult, if not impossible(即使并非不可能),

for most people to think otherwise than in the fashion of their own period.

20.I have reasons to believe that most applicants, if

not all of them(即使不是全部), will have done their homework before the interview.

21.As I see it(依我所见), the institution needs better

management rather than more money.

22.The story strengthens his determination to realize

his ideals(他实现自己理想的决心).

23.I read Patrick Leigh Fermor’s classic and felt a

desire to follow in his footsteps(追随他足迹的愿望).

24.They reached/made a decision to walk back(决定

徒步返回)to the Land Rover.

25.Nothing is more damaging to a nation than (a)

failure to educate its children properly/failing to educate its children properly.(未能教育好孩子). 26.He’ll accept the job unless the salary is too low(要

不是薪酬太低).

27.Unless she comes soon(她要不快点来), I’m going

without her.

https://www.wendangku.net/doc/8f7205659.html,k quickly turns sour unless it is refrigerated(要

不放在冰箱里的话).

29.Unless we are told to stop(要不是被告知停下来),

we will carry on selling the furniture.

30.If you happen to pass the baker’s/If it happens that

you pass the baker’s (如你碰巧经过面包店), pick me up a brown loaf.

31.Fortunately it happened that no one was in the

house/no one happened to be in the house(碰巧屋子里没人)at the time of the explosion.

32.It happened that Peter was talking about his

would-be mother-in-law with me/ Peter happened to be talking about his would-be mother-in-law with me (彼得恰好在跟我谈他未来的岳母)when she came

in.

33.It happened that she was out/ She happened to be

out (她恰好不在家)when he called.

Fill in the gaps with a proper word. The first letter of the word has been given out.

1.

(完整版)名词性从句专项练习100题附答案

名词性从句专项练习100题 1. His success was because of ________ he had been working hard. A. that B. the fact which C. the fact that D. the fact 2. “Is Mary from New York City” “I don't know _______.” A. from what city does she come from B. from what city she come C. what city does she come from D. what city she comes from 3. ________ makes mistakes must correct them. A. What B. That C. Whoever D. Whatever 4. The reason why I didn't go to Shanghai was ________ a new job. A. because I got B. because of getting C. I got D. that I got 5. It worried her a bit ____ her hair was turning grey. A. while B. that C. if D. for 6. Henry killed the dog. I'll ask him why ________. A. did he do that B. he did that C. he did D. he has done so 7. Have you seen Henry lately My boss wants to know ________. A. how he is getting along B. how is he getting along C. what he is getting along D. what is he getting along 8. It is generally considered unwise to give a child ____ he or she wants. A. however B. whatever C. whichever D. whenever 9. He asked me ________ with me. A. what is the trouble B. what wrong was C. what was the matter D. what trouble it is 10. I am sure ________ he said is true. A. that B. about that C. of that D. that what 11. When and why he came here ________ yet. A. is not known B. are not known C. has not known D. have not bee 12. I wonder how much ________. A. does the watch cost B. did the watch cost C. the watch costed D. the watch costs 13. Mary is ________ someone might recognize her. A. afraid of B. afraid about C. afraid that D. afraid for 14.________ is no reason for dismissing her. A. Because she was a few minutes late B. Owing to a few minutes late C. The fact that she was a few minutes late D. Being a few minutes late 15. They came to the conclusion ________ by a computer. A. that not all things can be done B. because of not all things be done C. being not all things can be done D. because not all things can be done 16. Why the explosion occurred was ________ the laboratory attendant had been careless. A. for B. because C. since D. that 17. I don't doubt ________ he'll come.

财务管理系统设计与实现

第七章财务管理系统设计与实现 §7.1 财务管理系统业务简介 一、财务管理业务概述 企业财务管理是基于企业再生产过程中客观存在的财务活动和财务关系而产生的,根据企业再生产过程中的资金运动,工业企业财务管理的内容包括:固定资金管理、流动资金管理、专用资金管理、产品成本管理、销售收入管理、企业纯收入和财务支出管理等。其中固定资金管理是指垫支在劳动资料上的资金(包括:厂房、机器设备等固定资产);流动资金是指垫支在劳动对象上的资金(包括:原材料、燃料、在产品、产成品、银行存款及各种结算项目);专用资金是指具有专门用途的资金(包括:生产发展基金、更新改造基金、新产品试制基金、大修理基金等);成本管理将在下一章中详细介绍。 二、财务管理工作的具体内容 1.凭证 凭证的制作和管理是财务工作的一项重要内容,所有的财务活动都要通过制作凭证才能记入相应的帐目。当经济活动发生后,财务人员要收集业务的原始凭证(发票、入出库单等),并根据业务活动涉及的财务科目填写相应的凭证分录,制成记帐凭证。在一段时间后要将凭证归类装订成册以备检查。财务涉及的凭证一般包括:收款凭证、付款凭证和转帐凭证。 2.记帐 在凭证制作完成后,由会计人员对凭证进行审核,检查凭证制作是否正确,然后再根据凭证涉及的科目登记相应的明细分类帐和总帐。 3.银行帐 企业银行帐因为牵涉到流动资金的管理,所以管理起来较为严格,需要计算每天的收入、支出并结出余额。另外银行帐管理还包括银行对帐业务。企业的开户银行为企业设立一本收入、支出明细帐,而企业本身也有银行存款收入、支出的日记帐,这两本张之间就存在着一个对帐问题。银行定期给企业发出银行对帐单,企业根据对帐单上银行帐的收入、支出记录和自己记的银行日记帐记录进行核对,将对上的记录销掉,查找出哪些记录是银行未作登帐的(银行未达帐),哪些记录是企业未登帐的(企业未达帐),并制作出未达帐调节表。 4.往来帐 往来帐是指企业与往来户(客户、供应商)之间发生的应收款、预收款、应付款、预付款业务。往来业务量对企业来说一般是比较多的。要管理好每一个往来户的每一笔往来款,首先要对往来户单独设立帐户,将每一笔应收、应付款详细记录清楚;当收款或付款时,将收到或付出的款项逐笔分配到应收或应付款记录中进行勾对,销掉应收或应付款记录。这是一项比较复杂而繁琐的工作。 5.报表及财务分析 企业每个核算期末都要制作报表,上报上级单位和财政税务部门。各类财务报表从不同角度反映企业的经营和财务状况,报表主要有:资产负债表、利润表和财务状况变动表。 财务工作还能及时为企业领导提供相关的财务数据信息,如:资金使用情况,企业赢利

定语从句和名词性从句练习及答案(推荐文档)

you visited the other day? A. that B. where C. in which D. the one some foreign friends visited last Friday? A. that B. where C. which D. the one A. two of whom B. both of whom C. both of which D. all of whom 11. Who can think of a situation A. which B. that C. where D. in that A. That; surprises B. What; surprising C. How; are surprised D. That; is surprised 13. The thought ____ Lao Gao would open a Sichuan restaurant in Los Angeles surprised his wife A. that B. what C. whether D. if 1. Is this the factory 2. Is this factory 3. Is this the factory he worked ten years ago? A. that B. where C. which D. the one 4. The wolves hid themselves in the places couldnt be found. A. that B. where C. in which D. in that 5. Here is so difficult a question A. that no one can answer B. which nobody can answer it C. as no one can answer it D. as nobody can answer 6. The reason is ___ he is unable to operate the machine. A. because B. why C. that D. whether 7. Antarctic __ we know very little is covered with thick ice all the year round. A. which B. where C. that D. about which 8. May the fourth is the day _ we Chinese people will never forget. A. which B. when C. on which D. about which 9. We are going to spend the Spring Festival in Guangzhou, __ live my grandparents and some relatives. A. which B. that C. who D. where 10. He has two sons, work as chemists. this idiom can be used? 12. people spend so much money on their pets us a lot.

2013定语从句、状语从句及名词性从句(附答案)

2013高考语法名词性从句 知识总结与归纳: (一)名词性从句的结构:名词性从句起名词作用在句中做主语,表语,宾语和同位语构成:主语从句;表语从句;宾语从句和同位语从句。引导名词性从句的连词有三类:that;whether/if; wh-疑问词(疑问代词:what /whatever, which / whichever, who / whoever , whom / whomever ; 疑问副词:when / whenever, where / wherever , why,how / however) 另:as if / as though, because也可引导表语从句 例句: 1.The result of this French influence was ______ the English language ended up with many French words such as table, animal and age. 2. ______ interested him was _______ the whole world had been mapped 70 years before Columbus. 3. _____most of these are now threatened and may disappear is a serious matter to the people in Britain. 4. This gave him the idea______ the Chinese perhaps first discovered America. 5. If we learn to accept change and appreciate _______is new and different, we will be well-prepared for ____ the future may have in store. (二)同位语从句在名词idea; fact; news; thought; suggestion/advice; problem; proof等词后面同位语从句解释了前面的那些名词所指的内容,与那些名词起着同等作用的句子成分,叫同位语从句。 1. The fact ______ Great Britain is made up of three countries is still unknown to many. 2. I asked myself a question ________ the research is worth the trouble. 3. I have no idea ______ has happened to him. (三)同位语从句与定语从句的辨析: that引导的同位语从句解释前面名词的内容,that是连词没有任何意义,在从句中不做任何成分。而定语从句修饰前面的先行词,从句有关系词that; which; who; when; where; why引导,先行词在从句中充当主语,宾语,状语。 1. The news that the plane would take off on time made everyone happy. 2. The news that is spreading around the airport is that a heavy storm is coming. (四)what; whatever; whoever; where引导的名词性从句:what+陈述句:……的话/事/的样子;whatever+陈述句:……的任何东西;whoever+陈述句:做…事的任何人;(以上名词性从句做主语,表语或宾语);where+陈述句:……的所在,做表语。 1. _________ life will be like in the future is difficult to predict. 2. The schools of the future will probably be quite different from ________ they are today. 3. If we learn to accept change and appreciate ______ is new and different, we will be well-prepared for ____ the future may have in store. 4. ________ comes will be welcome. 5. That is just _________ they are mistaken. (五)与“命令,建议,要求, 有必要/重要”有关的名词性从句中的谓语动词结构:1)主动结构:should do; 2)被动结构:should be done;(should可以省略) 1. I suggest that he should come another day. 2. The suggestion that the students should learn something practical is worth considering. 3. I though it necessary that I should stay in the room till he came back. (六)it 作为形式主语的句型: It is +形容词/名词/名词短语+that 从句。 It is said / reported / predicted that从句。 It is suggested / believed / thought / hoped / found / that从句。 1. It’s a pity that you are leaving. 2. It’s decided that the meeting has been put off till next Monday. 3. It was once predicted that British and American English would become separate languages finally.

名词性从句强调句与定语从句综合练习

名词性从句、强调句与定语从句综合练习 1. What a pity ______ is ______ you didn’t come to the party. A. there; because B. it; that C. he; when D. that; for 2. -I believe ______ you’ve tried your best and ______ you can come to the top of the class. -Thank you. A. what; / B. / ; / C. what; that D. /; that 3. Please give the note to ______ is in the classroom. A. who B. whom C. whoever D. whomever it yesterday ______ you received the letter from her which ) 5. The question Mike asked was ______ the sports meet would be put off. A. that B. if C. whether D. because 6. Some great people said it was their primary school teachers and their lessons they were fond of influenced their whole lives. ;that ;which ;which ;that 7. We need the same machine ______ in your factory. is being used is being used is being used it is being used can be seen from his face, he is quite satisfied. 9. Is ______ he told you really funny A. that B. is C. what D. this 10. —On the contrary,I think it is the mother,rather than her children, to blame. —I agree with you. is is are are — lent me a lot of maney,______ I coul dn’t buy the TV set. it which which which wonder if it was in the bookstore I bought some books I lost the keys. ;that ;where ;that ;where 13. It was in the garden of his old house_____he grew up______he dug up a pot of gold. ;that ;where ;that ;where was in the stone house was built as a school by local villagers the boy finished his primary school. ;that ;where ;which ;which 15.—Where did you meet him while in Beijing —It was in the hotel ______ I stayed. A.that B.which C.when D.where 、 was on October 15 the Communist Party 17th Congress began, was the biggest

英语名词性从句练习全集及解析

英语名词性从句练习全集及解析 一、初中英语名词性从句 1.________ manners are very important in every country is known to all,but the trouble is that different countries have different ideas about ________ good manners are. A. That; what B. That; that C. What; that D. What; what 【答案】 A 【解析】【分析】句意:众说周知,礼貌在每一个国家中都是非常重要的,但是麻烦是,不同的国家对于什么是良好的礼貌有着不同的认识。逗号前有两个谓语动词,一个是are,一个是is known,故是两句话,需填连词连接这两句话,根据句意可知,前面是主语从句,故填that,此处的that,只起连接作用不作任何成分。about是介词,其后是个句子故应填连词把这两句话连接起来,所缺词作are的表语,故填what。因此选A。 【点评】考查名词性从句,本题涉及that引导的主语从句和what引导的宾语从句。 2.Some people believe _______ has happened before or is happening now will repeat itself in the future. A. whatever B. whenever C. wherever D. no matter what 【答案】 A 【解析】【分析】句意:一些人认为之前发生的或现在正在发生的任何事情在将来都会重复发生。Whatever has happened before or is happening now是一个主语从句,whatever既引导起这个主语从句,也在句中做主语。BC项都属于副词的性质,都不能做主语,通常只能做状语;no matter what只能用来引导状语从句,故选A。 【点评】考查名词性从句,本题涉及"特殊疑问词+ever"引导的主语从句。 3. is even more important is the earth cooled down, water began to appear on its surface. A. When; that; when B. What; whether; as C. What; that; as D. lt; whether; as 【答案】 C 【解析】【分析】这题考查从句的用法,第一空填what引导主语从句,在主语从句中what做主语,第二空填that引导表语从句,在表语从句中,as是引导时间状语从句,句意是:甚至更重要的是:随着地球的冷却,水开始出现在表面。选C。 4.Has it been announced ______? A. when are the planes to take off B. that are the planes to take off C. where are the planes to take off D. when the planes are to take off 【答案】 D 【解析】【分析】句意: 飞机什么时候起飞已经宣布了吗?此处是when引导的主语从句,且要用陈述句语序,故选D。

外贸函电重点句型

Warm-up exercises Warm-up exercises One 1.我们无意催促你们作出决定,为你方利益着想,建议你们尽快利用此次报盘We have no intention of urging you to make the decision, thinking about for the interests of you, advise you to utilize this offer as soon as possible 2.将我们的报价与其他公司比较后,相信你们会赞同我们所提供的商品价廉物美。 After comparing our quotation with other companies, it is believed that it is good and cheap that you will agree to the goods that we offer. 3.我方欣然接受你们A103号订单订购1,000件“英雄”牌男式衬衣,请按合同规定的条款开立以我方受益人的即期信用证。 We accept your order No. A103 and order 1,000 " hero " brand shirts in men's style joyfully, the clause that please stipulate according to the contract is opened with our beneficiary's sight letter of credit. 4.依照随函附上的详细情况,我们向贵公司订购中国面料。请注意,货物必须与样品完全相符。如果第一份试购单令人满意,我们将继续大量订购。According with the details enclosed, we purchase the Chinese surface fabric from your company. Please note, the goods must be in full conformity with the samples. If the first trial order is satisfactory, we will continue ordering in a large amount. 5.抱歉,不能接受你们的还盘,因我衬衣的报价与当前市场价格相符。 I am sorry, can't accept your counter offer, because the quotation of my shirt is in conformity with market price at present. Warm-up exercises TWO 1.要求定购我们产品的人越来越多。The demand for our products has kept rising. 2.这些报价比其他任何地方都要低得多。 They are still lower than the quotations you can get elsewhere. 3.我想了解一下贵国的投资环境。 I"d like to know some information about the current investment environment in your country. 4.我们相信双方都有一个光明的前景。We are sure both of us have a brighter future. 5.我们的对外贸易政策一向是以平等互利、互通有无为基础的。 Our foreign trade policy has always been based on equality and mutual benefit and exchange of needed goods. Warm-up exercises 3 我认为你推销时不会有任何困难。I don"t think you"ll have any difficulty in pushing sales. 一般你们报盘的有效期是多长?How long will your offer hold good?

名词性从句翻译句子

名词性从句是由if, whether, that 和各种疑问词充当连接词所引导的从句,其功同名词一样。 一.主语从句 1. It 作形式主语和it引导强调句的比较 It is a pity that you didn't go to see the film. It doesn't interest me whether you succeed or not. It is in the morning that the murder took place. It is John that broke the window. 2. 用it 作形式主语的结构 (1) It is +名词+从句 It is a fact that …事实是… It is an honor that…非常荣幸 It is common knowledge that…是常识 (2) it is +形容词+从句 It is natural that…很自然… It is strange that…奇怪的是… (3) it is +不及物动词+从句 It seems that…似乎… It happened that…碰巧… (4) it +过去分词+从句 It is reported that…据报道… It has been proved that…已证实… 3. What 与that 在引导主语从句时的区别 What 引导主语从句时在句时在从句中充当句子成分,如主语.宾语.表语,而that 则不然。例如: 1) What you said yesterday is right. 2) I know that he will study. 3) I know what he will study.

财务管理系统数据库设计

天津丰源汽车连锁服务有限公司成立于1988年,由最初从事汽车及汽车配件进出口贸易,发展成为现在拥有5家3000~5000 m2汽车用品直营连锁超市、一家3500 m2一类大修资质的汽车修理厂、3家三类快修店、一家二手车交易公司、一个汽车锁业公司、一个爱车俱乐部、一个汽车电子技术培训学校的大型联合企业。2001年引进国外汽车用品连锁超市的经营模式,借鉴正规美式仓储超市的经营理念及国内大型民用超市的管理经验,开办了大型汽车用品连锁超市。2001年~2004年,连续开办了5家直营连锁店。公司计划在2010年前再发展2 0~40家连锁店,除了占领天津市场外,还要进军外埠市场。 4.1.1 用户发展战略 1. 横向发展战略 利用自身的优势,涉足与汽车相关的所有领域,包括汽车销售、汽车进出口贸易、二手车销售、爱车俱乐部、汽车装饰用品加工生产及开办汽车电子学校等。 2. 纵向发展战略 ●依托领先的专业品质和16年的行业经验,构筑天津乃至华北地区汽车用品连锁超市网络。 ●沿袭欧美风尚,创造丰源车居文化,引导有车族的消费观向着更高品味发展。 ●拓展丰源汽车用品经营范围,向“高、精、尖、全”发展;不断开发汽车服务领域,以高质量的服务,力争作汽车行业的“龙头”。 3. 公司发展目标 ●5年之内再开设20~40家连锁超市,占领天津市场。 ●以天津为基地,进军外埠市场,力争10年内在华北地区赢得一定的市场占有率。 4.1.2 项目整体目标 对企业的各个层面进行全面、细致、规范的管理。为实现管理手段的科学化、现代化和规范化建立一套先进的信息管理系统。通过本系统的使用,能够达到以下目标:

●精确、实时地反映和准确处理公司各项业务活动,实现企业商品“进、销、调、耗、存、结”以及汽车维修、美容、加工的一体化管理。 ●对汽车维修、美容、加工等环节进行精细化管理。 ●对商品进行条码管理,从商品入库、出库到盘点,统一通过条码进行管理,从而杜绝人为错误的操作和由此导致的盘点数据不正确的问题。 ●有效控制商品的采购,避免商品短缺或重复进货,提高资金利用率。 ●优化商品结构,减少资金占用。 ●合理控制库存,提高库存周转率。 ●彻底解决信息孤岛问题,将各分店、各部门的信息完全共享,为公司将来的快速扩张提供强有力的支持。 ●利用视窗卡对会员进行智能化、人性化的管理,提高公司的形象。 ●及时、准确地将企业各类信息加工处理后反馈给公司的最高管理层,提供可靠、完整、科学的决策依据。 ●加强对员工管理考核的科学性,提高劳动效率,充分调动员工的积极性和创造性。 ●对于公司组织机构的调整、人员职务的变化、业务流程的重新设计及业务操作细节的调整,系统能够有足够的应变机制和可扩展性,从而快速地适应公司的编号。 财务管理作为企业管理的组成部分,与经济价值或财富的保值增值有关,是关于创造财富的决策,企业生存、发展、获利的总目标离不开财务的筹资、投资以及对资金的运用管理。另一方面,财务管理目标是制定生产目标、销售目标等一系列目标的基础和前提,这使得财务管理在企业管理中处于一个核心地位,财务管理目标将从根本上反映企业的总目标。所以确立一个合理的财务管理目标对企业的长远发展有着极为重要的意义。 4.2.1 财务管理的任务 近来,美国接二连三发生的著名企业财务作假事件,不仅沉重地打击了美国经济和投资者的信心,同时也在全球经济一体化的今天,警示着中国企业的决策

名词性从句与定语从句区别练习

名词性从句专项练习Ⅱ 1. Police have found _________ appears to be the lost ancient statue. 2. _______ makes the book so extraordinary is the creative imagination of the writer. 3. Experts believe _______ people can waste less food by shopping only when it is necessary. 4. _________ struck me most in the movie was the father’s deep love his son. 5. It’s good to know _______ the dogs will be well cared for while we away. 6. the only way to succeed at the highest level is to have total belief _____ you are better than anyone else on the sports field. 7. Do not let any failures discourage you, for you can never tell _____ close you may be to victory. 8. From space, the earth looks blue. This is about seventy-one percent of its surface is covered by water. 9. _____ one of you breaks the window will have to pay for it. 10. It remains to be seen _____ the newly formed committee’s policy be put into practice. 11. It is by no means clear ______ the president can do to end the strike. 12. The limits of a person’s intelligence, generally speaking, are fixed at birth, but ____ he reached these limits will depend on his environment.

名词性从句专项练习100题-附答案汇编

名词性从句专项练习 100 题 1. His success was because of he had been working hard. A. from what city does she come from C. what city does she come from D. what city she comes from makes mistakes must correct them.6. Henry killed the dog. I'll ask him why 7. Have you seen Henry lately My boss wants to know 12. I wonder how much 2. A. that B. the fact which C. the fact that D. the fact Is Mary from New York City ” “I don't know B. from what city she come 3. A. What B. That C. Whoever D. Whatever 4. The reason why I didn't go to Shanghai was a new job. A. because I got B. because of getting C. I got D. that I got 5. It worried her a bit her hair was turning grey. A. while B. that C. if D. for A. did he do that B. he did that C. he did D. he has done so A. how he is getting along B. how is he getting along C. what he is getting along D. what is he getting along 8. It is generally considered unwise to give a child he or she wants. A. however B. whatever C. whichever D. whenever 9. He asked me with me. A. what is the trouble B. what wrong was C. what was the matter D. what trouble it is 10. I am sure he said is true. A. that B. about that C. of that D. that what 11. When and why he came here yet. A. is not known B. are not known C. has not known D. have not bee A. does the watch cost B. did the watch cost C. the watch costed D. the watch costs 13. Mary is someone might recognize her. 14. A. afraid of B. afraid about C. afraid that D. afraid for is no reason for dismissing her. A. Because she was a few minutes late B. Owing to a few minutes late C. The fact that she was a few minutes late D. Being a few minutes late 15. They came to the conclusion by a computer. A. that not all things can be done B. because of not all things be done C. being not all things can be done D. because not all things can be done 16. Why the explosion occurred was the laboratory attendant had been careless. A. for B. because C. since D. that 17. I don't doubt he'll come.

××销售系统财务管理

××销售系统财务管理 一、客户资料建立 1.客户差不多资料建文件: 业务人员应搜集所有经销商差不多资料填立“客户差不多资料表”,审核后归档。 2.客户动态资料记录:应注意及时更新。 财务应注意通过各种渠道把握客户财务状况。 二、客户授信 目的:确保公司债权、货款的安全性,幸免呆帐。 信用治理部门(专门机构或营销、财务组成临时小组)应就客户资料表进行征信调查和信用额度、信用期限的评估; 信用治理应同时包含信用额度和信用期限两项内容,超出任一项,均视为超信用。 凡提供信用必存在风险,必要时需客户提供抵押担保或订金。 营销部门应随时关注客户情形, 深入了解客户的业绩消长、存货状况、资产变化、获利状况及经营者变动等运营情形及业界评判,如发觉客户出现或有专门时,及时采取必要措施,以确保货款安全。 财务部门应每月提供有关客户销售、欠款、存货等变动报表,并对报表数据进行深入分析,提供财务意见。 信用治理部门应每年/半年, 会同业务、财会等有关单位共同就现有客户的收款状况、信用额度及公司授信政策予以检讨、修订。 三、超信用处理 业务出货时,应开立“出货单”,转信用治理部门审查签章后才可转仓库出货。若有超过信用额度情形者,应填制“超信用通知单”;

为达有效监控,一样由商务软件系统治理出货流程,超出核定额度或期限,系统自动不能出货。 超信用由权责人员授权,可依下列方式予以处理: A.增加信用额度:依据有关授信作业规定,申请增加客户信用再行出货。 B.超信用先行出货:必须有相当权限人员授权,作例外处理。 C.先办款再出货:客户先行支付(或多于)此次出货金额后再行出货。 D.暂缓出货:不能依上述情形处理者。 4.超信用的运算公式如下,二者之一者为超信用: A.超信用额度=核定之信用额度-应收票据-应收帐款-待出货额 B.有逾期欠款(即按帐期应收未收) 四、价格体系 统一价格体系:出厂价、二批供货价、经销商终端供货价、终端建议零售价。 大型/全国性商超由公司统一掌控,价格可单独制定。 客户归口对位,严格执行四级价格,例外处理必须适当授权审批。 五、出货审核 业务销货须开立“出货单”,经财务核对数量、售价,收款条件及信用治理部门信用审核,仓库才可出货。 据公司规定的客户级不和价格体系进行价格审核,若售价低于底限,必须有相当权限人员授权,作例外处理。 A.业务单位的经办人员、主管是否签章;。

相关文档