日积月累4资料

1、This facsimile无 线电 传真, 传真电报 advice is only anintimation宣布 , 通告 that the Bank has received Inward SwiftMessages as detailed above. This is not to be construed as receipt of funds by the Bank or as confirmation of credit of funds to your account of which you will be advised.利用到 一项事实：每个人眼球的虹膜独一无二，而且终其一

2、生都不会改变。This new technology takes advantage of the fact that the irisof eachperson's eye is unique, and remains unchanged throughout a lifetime.He's always the last to catch on 他总是最后一个弄明白。This song failed to catch on （with the public） 这首歌没流行起来。In the back of the eye; work from a distance 在一定距

3、离之外操作From up to one meter away 最远在一米之外 使用者得把眼球凑到透镜上 the user have to put their eyeball right up against a lensThus preventing fraud 以防诈欺你的口袋里将不再放着身分证 There will be no ID cards to carry in your pocket 它就在你的鼻子旁边 It's still right up there beside your noseHe withdrew from the race. 他退出比赛。 The army w

4、ithdrew. 军队撤退了。to withdraw a remark 收回一句话beyond revoke 不能取消的取消 , 废解除（权利、命令、诺言 ）He had his driving license revoked 他被吊销了驾驶执照To cancel, take back, or revoke 取消，收回，解除He revoked the ban on smoking 他废除了禁烟令Picture this: 想象一下这个景象：吃完高热量的甜点后（食物）味浓的 , 油腻的After enjoying their rich desserts（作为正餐最后的 ）食品（点心、水果等 ）

5、I have a good workout 好好地运动一番 （体育 ）锻炼测验They're trying to work off all those calories they ate. 想把吃进去的热量消耗掉When it comes to health and fitness 谈到 健康与健美Come to a conclusion 得出结论 Come to an agreement 达成 一致意见 Americans have mixed emotions 美国人有 矛盾的情结I'm all mixed up. 我完全给弄糊涂了 混杂的 , 各式各样的 , 混合的mix

6、ed motives 不纯的动机conflict 冲突,斗争 矛盾,分歧 come into conflict with 和.冲突in contra diction to 反之 与.相反， 同.矛盾in contra diction with 与.相抵触 美国人知道健康饮食的好处Americans know the benefits of having a healthy diet.a variety of healthy foods 各种健康食物 人们非常注意计算食物的热量。People are aware of the value of counting calories. 了解不该吃太多

7、的甜食或富含油脂的食物They realize they shouldn't eat too many sweets or fats. 很多美国消费者仔细地研读卷标 上的营养成份Many American consumers read labels carefully for nutrition information.保持健美 或者保持匀称的身材 通常是美国人新年新计划中高居前面的一项。Keeping fit-or maybe getting in shape- is often high on the list of New Year's resolutions for A

8、mericans.很多美国人加入健身俱乐部，使用专业的设备做运动。Many Americans have joined health clubs to work out with professional equipment.set up their own exercise center at home 在家里设置专属的运动中心II 统计资料让健康专家们感到失望Statistics give health experts good reason to be disappointed. 参与健身活动的人数 , 从 将为The number of people taking part in fi

9、tness activitiesdropped from to结果在 80 年代，美国人的平均体重增加了八磅The average American gained eight pounds during the 1980's 不过从很多的标准来看，美国人仍然拥有健康。Still, by many standards, Americans enjoy good health. 到乡下走了一趟后我觉得身体更健康。I feel healthier after a visit to the countryside. Exercise less than they used to.Adj. Im

10、proved in health or physical condition In the process of adv.在.的过程中史和亚最初是在一所美国大学的化学课里认识的Steve and Yarer first met in their chemistry class at an American university 上课前他总是热情地和亚瑟打招呼He always greeted Yaser warmly before class. after the semester was over 学期结束后 simest ? Steve seemed more distant . 史帝夫似

11、乎较冷淡 Yaser was hurt by Steve's change of attitude. 对于史帝夫态度的改变 He is an outsider to American culture. 对于美国文化，他是个局外人（外行） Americans use the word friend in a very general way. 美国人把朋友这个字用得非常广泛Casual acquaintances and close companions 泛泛之交和亲密伙伴 I have no acquaintance with this book. 我不熟悉这本书。偶然的, 碰巧的,随

12、便的, 非正式的 , 不小心的 , 疏忽的, 马虎的; 熟人, 相识,熟悉, 认识伙伴，侣伴；朋友，志趣相投的人IIIBe a little confused 有点困惑 chat easily with strangersLet ' gset together sometime. 找一天聚聚 rapid change 极速变迁Maybe some other time 以后还有机会When the shared activity ends , the friendship may fade. 当共同从事的活动结束时 ,友谊也可能跟着消失了。凋谢 ,衰老,褪色,逐渐消失 , He no

13、longer smokes 他不再吸烟了no longer new 不再是新的了 no longer useful 失去作用One out of five American families moves every year 每年每五个美国家庭之中，就有一个家庭搬家American friendships develop quickly, and they may change just as quickly. 美国人的友谊建立得快，但也可能改变得快。They exchange information about their families, hobbies and work. 他们交换关于

14、自己的家庭、兴趣和工作的个人资料People are very easily misled and very fickle in their views. 人们很容易被引入歧途，而其见解也非常不坚定。To attempt to mislead or deceive by talking nonsense 胡说以欺骗试图用胡言乱语来误导或欺骗 （把.领错路 使入歧途 使误解 , 欺骗） Please accompany me on the trip to my hometown. 请陪我去故乡走一走。 I accompany you home. 我陪你回家。The text is accompa

15、nied by illustrations. 正文附有插图。Mary sang and I accompanied her on the piano. 玛丽唱歌，我弹琴给她伴奏。 Lightning usually accompanies thunder. 雷声常常伴随着闪电而来Won't you come along ? 你想不想一起去？ Could they come along , too? 他们也来行吗？ Learning how Americans view friendship can help 了解美国人如何看待友谊，能够帮助 Here are a few tips on

16、 making friends with Americans:IV 以下是一些和美国人交朋友的秘诀：Visit places Americans enjoy 到一些美国人喜欢去的地方Be willing to take the first step 乐意跨出第一步They may be embarrassed if they can't speak your language. 如果他们不会讲你的语言，他们可能觉得不好意思。Use small talk to open the conversation. 以闲聊来展开话题 (with small talk) Be careful to

17、avoid personal questionsabout age, salary, marital status andappearance. 小心避免非常私人的问题，例如年龄、薪水、婚姻状况和长相。 Show an interest in their culture 对他们的文化表示感兴趣 refer a question to an expert 把问题提交给专家 (处理 ) 提到 ; 针对 ; 关系到；请教；求助于 (to)the question referred to 所谈到的问题The visitors are referred to the information desk.

18、让来访者到问事处去。He referred his success to the good teaching he had had. 他把他的成功归于他以前所受的良好教育Refer to somebody for information 向某人打听消息For more information, refer to . 更多信息，请参考。Does that remark refer to me? 那些批评的话是指我说的吗？Try to set a specific time. 要讲定时间Don't expect too much at first. 不要一开始就对你们的友谊期待太多It w

19、ill take time to tell. 这需要时间证明further to 表示更进一步的说明，提出一个新的论点in response to 表示为回复某人或某观点而阐述further to 就这事，关于 之事比起 as to 之类的，侧重于 further 进一步，说明此事已经谈论过或已了解Further to my previous issues this subject continues - part III.Further 作为 far 的比较级，作为方位Not this one. I mean the one further to your right.V 再来就是翻译为进一

20、步 further to go 进一步上升 /further to see 进一步调查 /观察 Further to our letter of March 16th. 为补充 3 月 16 日的信 Declined to give further details 拒绝提供进一步细节 Permit me to explain further. 请允许我再解释一下。 I have nothing further to say. 我没有别的话要说了。 I plan to further my study. 我计划继续深造。Feel free to 随时Your kind cooperation a

21、nd prompt action will be highly appreciated.Overlook a valley from a hill 从山上俯视山谷 I hope you will overlook it. 我希望您会原谅。（宽容） We should not overlook the difficulties. 不应忽视困难。1. Only three customers remained in the bar. 酒吧间只有三个顾客还没有走。 （不译：还留着或还呆在那里 ）2. I'll be here for good this time. 这一次我再也不走了。 （不

22、译：永远在此呆下去 ）3. Please keep the fire burning when I'm out. 我不在家的时候，请别 让炉子灭了 。（不译：我外出时，请让炉子继续烧着 ）4. "Now, Clara, be firm with the boy!" 听我说，克拉拉，对这孩子可不能心软。 （不译： 对这孩子要坚定 ）“ On one sunshiny morning in June ." 在六月里的一天早上， 天气晴朗， 你同他鬼混在一起肯定是不会得到好结果的。Your hanging around with him is going to

23、end up in a big trouble. 用不着麻烦了 MC Fly ，你太像你老爸了。Why even bother MC Fly, You ' re too much like your old man. 如果他们不喜欢它，如果他们告诉我它并不怎么样，我该怎么办？ What if they didn' t like it? What if they told me it was no good?VI 你知道如果我交的作业是你的笔迹，将会发生什么事情吗？我会被踢出学校 You realize what would happen if I handed in my wo

24、rk in your handwriting? I ' ll get kicked out of school. 恰恰是你使我感觉到我比自己曾经想象的更重要。You were the one who made me feel like I was more than I ever thought I could百威 Budweiser 嘉士伯 Carlsberg 喜力 Heineken商务英语 我公司 O先生因急事出差大阪 , 5月1 日以前不能返回 , 故该件请宽限至 5月 1 日 , 我们于 5 月 2 日汇款。Our Mr. O is away in Osaka on an ur

25、gent business, and will not return until the 1st May, and so if you will kindly let the matter stand over 延期 till then, we will send you a cheque by the first post 第一 班邮件 on the 2nd of the same month.数日之内我们将有三笔大额进款 , 所以我们最迟于下周一以前定给贵方汇款。As we expect to receive three large sums within the next few day

26、s, we will send you some money by Monday at the latest 最迟 .对 6 月 1 日应付款项 , 如果能延长些时间 , 我将非常 感谢 。to settle yourI shall be very much obliged if you will give me a little more time account due 1st June非常遗憾 , 本公司目前实在无力结清该账。We target that we are not able at the moment to make you a settlement.贵公司要求该账在 7 月

27、 16 日以前结清 , 但我公司恐怕无能为力 , 我们将乐意接 受贵方二个月期的汇票以结清这笔款项。We are afraid it will be impossible for us to settle your account by the 16th July next-the date you mention-but we shall be willing to accept a bill for the settlement at 2 m/date.由于目前生意普遍地不景气 , 由我公司承兑 10月18日到期面额 1,500 美元的汇 票无法兑现Owing to the serious

28、 depression of trade now prevailing, we shall be unable to meet our acceptance for $1,500, which matures for payment on the 18th Oct.兹同函寄上贵方的往来账 , 其上显示我方顺差 500 美元。I hand you, enclosed, your account current, showing a balance in my favor of $500.VII 我们送货后 , 顾客直接向我们办分期付款。我们收款时 , 要将收据交付顾客。 The customer

29、 pays the installments direct to us, after delivery of the articles and we send him the receipts.送上一张契约书 , 记明您应为此每月付款 15 美元。We hold your written agreement to make regular payments at the rate of $15 per month.敬请留意 , 我公司对市区的付款日 , 订于每周星期三上午 11 时起至下午 3 时。 但是 ,我们希望各位债权人 至少提前三天 派代表与我行接洽清偿金额。Please note t

30、hat our pay day for Town Accounts is Wednesday of any Week, between the hours of 11 a.m. and 3 p.m., but we expect creditors to send representatives to agree to amounts for settlementat least three days priorto calling for their cheque.提交清算书后 15 日内付款可打 10%的折扣, 超过 15 日, 依全额付清。The account is subject t

31、o 10% discount if settled within fifteen days of rendering, after which it is strictly net.我们很遗憾地声明 , 以须藤先生为付款人的票面 560,000 美元的汇票已遭拒付 , 我们不得不要求贵方汇寄 567,500 美元。包括由此而产生的费用在内。We regret to state that the bill for $560,000 on Mr. south, has been dishonoured by non-payment, and we shall be obliged by your

32、remitting us $567,500, amount of same an charges incurred.恳请速予汇款为荷。 An early remittance will be appreciated.我们恳求 , 对此部分能速予结账为荷。We urge that you make this settlement without delay.何不立即对此案作结算 ? 请在今日将支票随函发出即可。Why not settle this matter now? Just attach your check to this letter,贵方虽多次答应付款结账 , 但迄今尚未结清In

33、spite of your repeated promises to let us have a cheque, we are still without a settlement of your outstanding account,定期存款条件为年利 6%, 存期 6个月以上, 金额 1,000元, 我们均乐意接受。 We shall be pleased to receive a fixed deposit for any amount more than $1,000, for a period over six months at the rate of 6% p.a.VIIILo

34、ng-lived assets used in the operation of a business and not held for sale as investments can be divided into two categories: plant assets and intangible assets. Intangible assets are useful not because of their physical characteristics ，but because of the special rights they carry .How to identify t

35、he cost of a plant asset and how to expense its cost through depreciation ？The company would record no depreciation for April on an April 18 purchase.No more depreciation is recorded for the asset. If the asset is no longer suitable for its purpose ，it is disposed of. Remember: The total amount of d

36、epreciation recorded on an asset cannot exceed its depreciable cost. An asset can be used after it is fully depreciated. Eventually, a plant asset ceases to serve a company ' s needsE. stimated residual value 估计的残值Long-Term Debt ， excluding current installments 不包括已偿还部分Liabilities are obligation

37、s due w ithin one year or within the company' s normaloperation cycle if it is longer than one year. At year end， the company mustaccrue interest expense. An accrued expense is an expense that the business has incurred but has not yet paid. Unearned Revenues are also called deferred revenues ， r

38、evenues collected in advance ， and customer prepayments. The business has received cash from its customers before earning the revenue.Estimated liabilities vary among companies.Dr: Warranty Expense 600 Cr: Estimated Warranty Payable 600A contingent liability 或有负债 is not an actual liability. Instead

39、， it is a potential liability that depends on a future event arising out of past events.If the court rules in favor of Home Deport ， there is no liability. But if the ruling favors the plaintiff（ 起诉人, 原告）， then Home Depot has an actual liability. Large companies such as The Home cannot borrow billio

40、ns from a singleVIII lender because no lender will risk that much money on a single company. They issue (sell) bonds to the public.The bond obligates the issuing company to pay the holder the principal amount at a specific future date called the maturity date. This date also appears on the bond cert

41、ificate.A dollar received today is worth more than a dollar to be received in the future.A fact called the time value of money. Let us examine how the time value of money affects the pricing of bonds.The amount that a person would invest at the present time to receive a greater amount at a future da

42、te is called the present value.The difference between the higher price and face value is a premium.The company will make a semiannual interest payment. 每半年的 The total number of shares of stock outstanding (Publicly issued and sold) at any time represents 100% ownership of the corporationCorporations

43、 issue different types of stock to appeal to a variety of investors.If the corporation liquidates. 清算The price that the stockholder pays to acquire stock from the corporation is called the issue price.A combination of market factors including the company'easrnings record ，financial position ， an

44、d prospects for success determines issue price.The Wall Street Journal is the most popular medium for such advertisements.The statement of cash flows shows where cash came from and how it was spent. It explains the causes of the change in the cash balance.Businesses invest their extra cash in these

45、types of liquid assets rather than let the cash remain idle.How does MCI decide when to invest millions in new telecommunications equipment?Managers know the minimum amount of cash the need to keep the entity running.Incentive 刺激性的，鼓励性的，诱发的 dictate 口授，口述，命令，支配The first two are easy to resolve.Backda

46、te 将起算日期追溯至更早的日期be in violation of 违反It is not clear whether the errors were deliberate or accidental.Short-term I nvestments (Marketable Securities) allow the company to“ park ” itscash temporarily and earn a modest return until the cash is needed.Fiscal 财政的，国库的，会计的If Oracle ' isnvestment in Fo

47、rd stock had decreased in value ， say to $9500 ， then Oracle would Write off 注销，勾销 Promissory Note 本票，期票Evaluate financial position with the acid- test ratio and day's sales in receivables.Commitment and Contingencies 委托事项和或有费用Brokerage commission 回扣 subscribe to a charity 为慈善事业捐款；赞成； 预定Periodic

48、 perpetual 永续盘存 Forgo 作罢，放弃Supplemental 补足，追加 cash flow informationTom makes three pairs of sandals for $30 each ， marks them up by $20 盈利， and sells two of the pairs for $50 eachLower-of-cost-or Market Rule 成本与市价孰低 abbreviated as LCMThe increase in reported income may lead investors and creditors i

49、nto thinkingthe business is more successful than it really is.One key to successful management is to focus on the best way to sell the company' s inventory.Inventory generates no profit until it is sold.The inventory turnover statistic shows how many times the average level of inventory was sold

50、 (or turned over) during the year.Prudence 谨慎性概念 Substance over Form 实质重于形式XI Specify 指定，详细说明 Overstate 高估 Understate 低估 By contrast. Qualitative 性质上的，定性的 Subsidiary 辅助的，附属的，次要的 Acquirer 购买方 Acquiree 被购买方Stipulated 规定，保证 Coincide with 符合A subsidiary shall be accounted for using the cost method inste

51、ad of the equity method.对子公司的股权投资应该按照成本法而不是权益法核算Neutral 中立者，中立的 free from bias Transitory 短时间的 Capital Surplus 资本公积 retained earnings 留存收益The original carrying amount 账面价值，初始成本 Determine the cost of a plant asset.Joint control or significant influence 共同控制Consolidated and separate financial statemen

52、ts合并及单独的财务报表Subsidiaries 子公司 associates 联营企业 jointly controlled entities 共同控制 经营的Joint ventures 合营企业 venturer 合营方 Subject to amortization 需要摊销，分期偿还 Be recognized directly in profit or loss 计入当期损益 Land held for undetermined use 未确定用途的土地 取得银监会的确认 obtain confirmation from the CBRC 以 为主 give priority to

53、 / focus on doingInclude but not limited to当地法规 local regulations签发支票，授权提现时签名和私印都视为有效Signature and chop combinations are all valid for issuing cheques and authorizing transactions.个人账户最低额 a minimum account balance for personal accounts Off-peak 非高峰期的自 2007 年 4 月 20 日起， with effect from 20 April 2007

54、 所有账户的月内平均总余额The account ' s combined monthly average balanceXIIA monthly service fee of CNY55提取现金，收费为取款额的 2Cash withdrawal may be subject to charges of 2%If longer than a year keeping them in good conditionfor a reviewA business adds flexibility to its staffing by rotating employees through var

55、ious jobs. If one employee is sick or on vacation ， a second employee is prepared to step in and do the job.Accounting: an information system ， the language of business ， not just bookkeeping.As shown in Exhibit 2-6. As explained earlier.Slice time into small segments. It lists most ，but not allFail

56、 to consider. Be better than expected.When these duties are separatedOnly legitimate bills are paid. 合理、合法的Void after 30 d ays. Hurt profit. Have no access toCash is a relatively low-earning asset.Speeding the collection of cash from salesHis accounting practice keeps him busy ， with little time to devote to his apartments.Internal control over cash receiptInterest-bearing liabilitiesDo the math before buying:1、double discount 2 、 pricing items at $9.99 vs. $10 ， when prices end in 9 ， consumers end up speeding more mone