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英文作业
英文作业

Unit 1 living a full life

Start out

Task1

Dicuss with members of your group what is/are the most important element(s) for living a full life.you may choose one or more from the following list or provide your own answer. Then give reasons why you have made such a choice.

A good appearance close friends a happy mindset a good neighborhood

A good job an absorbing hobby a happy family lottery winnings

Task2

Your best friend has recently been in low spirits ever since she was diagnosed with COPD(慢性阻塞性肺病).she stays in bed most of the time and missed a lot of classes a lot of classes .she has nothing to do .and moreover wants to do nothing. How would you encourage her to cope with the diseasa with a positive attitude?

1.

Critical thinking

Work together with your parner to answer the following questions based on the text you've just read.

1.the writer claims in the first paragraph that ,"many people find that enduring such a harrowing ordeal ultimately changes them for the better ."in which sense does she mean by saying "to change for the better",physically or mentally?

⑴ i think the writer means people change for the better in the sense that they become wiser and more tolerent .

⑵ i believe that people will become more forgiving and grateful .if they had troubled relationships in in past ,now they are able to cope with them and bring peace to the relationships.

⑶i think after they endured such a harrowing ordeal , they will be more confident so they can handle anything that comes in their way.

⑷i believe they will cherich what they have experienced ,and they will enjoy their lifes happly. Certainlly they can also bring pleasure to other people .

2.In the second paragraph ,the writer believes in "a built-in capacity to flourish under the most difficult circumstances ."do you agree with her ?provide examples to elaborate your opinion.

见后面

3.Do you agree with the statement "what doesn't kill you actually makes you stronger"?Why or why not ?

Disscuss in group the following questions.

1.Have you had the experience of going through a very difficult situation and coming out as a better person ?or do you know someone who has experienced this ?

Bill Gates (比尔盖茨)

When Bill Gates made his decision to drop out from Harvard, he did not care too much of the result. Gates entered Harvard in 1973, and dropped out two years later when he and Allen started the engine of Microsoft. Many people did not understand why Gates gave up such a good opportunity to study in the world’s No.1 University. However, with size comes power, Microsoft dominates the PC market with its operating systems, such as MS-DOS and Windows. Now, Microsoft becomes the biggest software company in the world and Bill Gates becomes the richest man in the world.

Thomas Edison (托马斯爱迪生)

In 1879, after more than 1,000 trials and $40,000, Thomas Edison introduced an inexpensive alternative to candles and gaslight: the incandescent lamp. Using carbonized filaments from cotton thread, his light bulb burned for two days. These bulbs were first installed on the steamship Columbia and have been lighting up the world ever since.

Ithi你看看Beethoven (贝多芬)

Beethoven, the German Composer, began to lose his hearing in 1801 and was entirely deaf by 1819. However, this obstacle could not keep him from becoming one of the most famous and prolific composers in art history. His music, including 9 symphonies, 5 piano concertos, several senates and so on, formes a transition from classical to romantic composition.

George Bush(乔治布什)

On January 16, 1991, President Bush ordered the commencement of Operation Desert Storm, a massive U.S.-led military offensive against Iraq in the Persian Gulf.

In late 1992, Bush ordered U.S. troops into Somalia, a nation devastated by drought and civil war. The peacekeeping mission would prove the most disastrous since Lebanon, and President Clinton abruptly called it off in 1993.

Raoul Wallenberg (瓦伦堡)

Raoul Wallenberg was a young Swedish aristocrat. In 1944 he left the safety of his country and entered Budapest. Over the next year he outwitted the Nazis and saved as many as 100,000 Jews (he was not himself Jewish) from the death camps. In 1945 he was arrested by the Russians, charged with spying, and imprisoned in a Russian labor camp.

In the early Qing Dynasty famous scholar, historian Wan Sitong participated in compiling our country important historical" Twenty-Four Histories". But Wan Sitong was a naughty boy. Wan Sitong as a result of fun, the guests made him lose face, by the guests criticism. Wan Sitong is angry, overturned the guests table, was confined by his father to study room. Wan Sitong from the angry, hate reading, to the figure, and from the" tea" inspired, began to work hard. After more than a year has passed, Vance with house of read a lot of books, father to forgive his son, but Wan Sitong also understand the father's heart. Wan Sitong after a long hard hard, has finally become a proficient history read books of the famous scholar, and participated in" Twenty-Four Histories" of" Ming" in the editing work.

清朝初期的著名学者、史学家万斯同参与编撰了我国重要史书《二十四史》。但万斯同小的时候也是一个顽皮的孩子。万斯同由于贪玩,在宾客们面前丢了面子,从而遭到了宾客们的批评。万斯同恼怒之下,掀翻了宾客们的桌子,被父亲关到了书屋里。万斯同从生气、厌恶读书,到闭门思过,并从《茶经》中受到启发,开始用心读书。转眼一年多过去了,万斯同在书屋中读了很多书,父亲原谅了儿子,而万斯同也明白了父亲的良苦用心。万斯同经过长期的勤学苦读,终于成为

一位通晓历史遍览群书的著名学者,并参与了《二十四史》之《明史》的编修工作。

2.Unlike those who are so unfortunate to have been struck by disease or who have been forced to go through extreme difficulties in life ,some people choose to voluntarily take adventures or challenges ,like extreme sports ,to push themselves to limits .why do these people do so and what can they obtain from these experience?

⑴I think these people are born that way .they don't like the average life that everybody is leading and they expect thenselves to be different from others.they want to do something special.

⑵Adventure sports is a self-challenge, stimulate potential, rich experience in the sport.This also increases their chances of future success, and made outstanding achievements in increasing the weight

⑶Because they all have admitted defeat and challenge themselves psychological.Their participation enriches the life ,and make them stronger.

⑷it can hone their own young, so that they can self-improvement. It is also a test for young people to develop innovation.This can also facilitate their active innovation and development potential.

Unit 2 sports in society

Starting out

Task2

Look at these newspaper headlines .discuss in pairs what you would expect to read in the stories that accompany them.

1.Footballer Faces Suspension After Attack on Spectator

2.Olympic Champion Swimmer Apologizes for Maijuana Pipe Photo

2."Own Goal "Defender Shot Dead Outside Restaurant

3.Wimbledon Pays Equal Prize Money

Critical Thinking

Read the following sentences from the text. Interpret the sentence and discuss with your partner whether you agree with the author or not .give specific examples to support your poinion.

https://www.wendangku.net/doc/1d13473854.html,mercialization has not had a dramatic effect on the formats and goals of most sports.

⑴i agree that commercialization has not affected the actual and goals of most sports.it is true that there have been some minor changes in the rules of some sports .for examle ,tennis scoring has been changed to meet the time requirements of tevevision schedules.but these changes have not altered the basic formats and goals of the sports.

⑵ i agree too.but i agree the rule of some sports had some change . For exanple ,Golf tournaments now involve total stroke counts rather than match play ,so big-name

player will not be eliminated in the early rounds of televised events.free throws have been minimized in the basketball to speed up action. These sports have been basically played in the same way as they were before the commercialization of sports

⑷i also don't agree.i think that commercialization has changed the format and goals of many sports.for example ,some former figure skaters have called for restrictions on the number of triple jumps that can be included in skating programs.these skaters are worried that the commercial sucess of their sport is coming to rely on the danger of movement rather than the beauty of movement .

2.As the need to please nai've audiences (无知观众)becomes greater ,so does the emphasis on heroic orientations.

⑵yes ,i agree .throughout sports have been used as forms of public entertainment.today fun and "good games"are defined in terms of gatereceipts,concessions revenues,the sale of media right ,market shares,rating points,and advertising potential.sports become commercialization ,so it depent on enterpreter more audience ,so emphasis on heroic orientations in order to please more audiences.

⑶as we know any sport is converted into commercial entertainment,its sucess depends on spectator appesl.however most audiences often focus on things they can easily understand and enjoy situations in which player take risks and face clear physical danger. ,so put more emphasis on heroic orientations

⑷audiences are attracted to players who are masters of dramatic expression or who

are willing to go beyond their normal physimal limits to the point of endangering their safety and well-being and they like to see players committed to victory no matter what the personal cost.so pay more attentions on heroic orientations

Discuss in group the following questions.

1.Are there any other things affected by commercialization in the same way as sports ?give specific examples to support your opinion

⑵With the fast development of economy, there is the tendency that education becomes commercialized. People begin to associate education with money and believe that education can bring profit.

⑶Campus activities are commercia,The school currently has nearly fifty students each semester, if each community only engage in the two event, then the funds have been a considerable number, if again as in the past,if we get it from the school or members of the community,which is bound to cause some activity stalled or flow production, and through with the business cooperation, just can solve this problem to some extent, but also on some of the products of publicity activities, let more people participate in activities.

校园活动的商业化包装,我校目前有近五十个学生社团,假如每个社团每学期仅搞两次活动,那么活动经费就已经是一笔相当可观的数字了,如果再象过去那样向学校要、向社团成员要则势必会造成某些活动的停滞或流产,而通过与商家合作,正好能在一定程度上解决这个问题,同时也能对一些精品活动进行宣传,让更多的人参与到活动中来。例如:我校平安夜发放苹果

⑷As everyone knows, the commercialization of the Internet is beginning in many years ago.However, the commercialization of the road has only recently beginning to the end.We can say, Internet has now started to really commercia

众所周知,互联网的商业化在很多年前就已经开始。然而商业化这条路,一直到最近才渐渐要步入尾声。我们可以说,网络一直到现在开始才真正的商业化.

2.Many people feel that athletes are paid too much .how do you feel about this issue?

⑵i agree. The famous athletes are paid only when they serve an economic value.While successful athletes are paid millions of dollars every year, there are many more who are unsuccessful and forgotten. Famous athletes could also make significant contribution to the society as role models.In many cases, the success of the famous athletes come about through many years of hard work and real talent.Not only the diligence but also the genius are required to be successful athletes, hence, it is not a convenient way to succeed.Michael Jordan is a vivid example of success after prolonged perseverance and dedication. In the event of their success, these athletes may suffer permanent injuries.

⑶i agree.many successful athletes win the great honour for their countries .competing in many of the most prestigious international event ,such as Olympic Games ,for instance,in 2008,the chinese athletes achieved great success at olympic games .as recognizable sports ambassadors ,who help the world understand china better than ever ,it is fully justified that these sports professionals are compensated with much higher salary than other.

⑷I don't agree with, other professionals has made tremendous contributions to the community s well, why their salary is not so high .For high salary that the athletes get is the industry value misleading.I think high or low of the salary is not simply determined by the contribution to the society.

我不同意,其他专业人士也为社会做出了巨大的贡献,为什么汇报就没有那么高。给运动员高工资就是对行业价值的误导。我认为工资的高与低不是单纯的由对社会的贡献决定的。

外文翻译--第三方物流企业的作业成本法

外文翻译--第三方物流企业的作业成本法 本科毕业论文(设计) 外文翻译 外文出处 International Advances in Economic Research, 2001,7 1 : 133-146. 外文作者 Carles Gríful-Miquela 原文: Activity-Based Costing Methodology for Third-Party Logistics Companies This paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party distributors in both warehousing and transporting activities. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the third-party logistics company. Introduction In the last decade, development of third-party logistics companies has been very important. There are several reasons for such development, the most important being the trend to concentrate in the core business

成本会计-英文术语

成本会计-英文术语

成本会计中英文术语 非正常毁损Abnormal spoilage 生产成本法Absorption costing 账户分析法Account analysis method 会计回报率Accounting rate of return 权责发生制下会计回报率Accrual accounting rate of return 作业Activity 作业基础的预算管理Activity-based budgeting 作业成本法 Activity-based costing 作业管理 Activity-based management 实际成本Actual cost 实际成本法Actual costing 调整分配率途径Adjusted allocation-rate approach 允许的成本Allowable cost 鉴定成本Appraisal costs 拟构成本Artificial costs 注意力导向Attention directing 自治Autonomy 平均成本Average cost 平均等候时间Average waiting time 反冲成本法Backflush costing

平衡记分卡Balanced scorecard 批次级成本 Batch-level costs 观念系统Belief systems 标杆管理Benchmarking 账面价值Book value 瓶颈Bottleneck 边界系统Boundary systems 盈亏平衡点Breakeven point 预算Budget 预算成本Budgeted cost 预算松弛Budgetary slack 预算间接成本分配率Budgeted indirect-cost rate 捆绑产品Bundled product 业务功能成本Business function costs 副产品Byproducts 资本预算Capital budgeting 储囤成本Carrying costs 现金预算Cash budget 因果图 Cause-and-effect diagram 财务管理认证Certified in financial management 注册管理会计师Certified management accountant 财务总监Chief financial officer 决定系数Coefficient

怎么用地道英语口语夸赞别人(最新)

【篇一】怎么用地道英语口语夸赞别人 赞美能力 如果遇到能力很强,你很想学习的陌生人。赞美是和ta拉近距离的第一步。 如何用英语赞美能力比较地道呢? 正式表达: #01 If you don't mind my saying, you are a(n) excellent / outstanding / superb + (noun phrase) 如果你不介意我说的话,你是一个优秀的/杰出的/卓越的+(名词短语) Mr. Smith, if you don't mind my saying, you are an excellent public speaker. 史密斯先生,如果你不介意我说的话,你是个出色的演说家。 #02 I must say you really know how to + (verb) 我必须说你真的精通做+(动词) I must say you really know how to paint. 我必须说你真的精通怎么画画。 #03 I admire your ability to + (verb) 我钦佩你的+能力(动词) I admire your ability to think on your feet. 我很钦佩你脚踏实地的思考能力。 #04

You are a fine + (noun phrase) 你是一个很棒的+(名词短语) #05 What a(n) excellent / outstanding / superb / + (noun phrase) you are! 你真是一个出色/棒/赞的+(名词短语)! 非正式表达: #01 You're great at (verb + ing) 你在...方面很棒(动词ing形式) Wow! You're great at skiing! 哇!你真的很擅长滑雪! #02 Wow, I wish I could (verb) as well as you! 你很擅长(动词+ing) Wow! You're great at skiing! 哇!你真的很擅长滑雪! #03 You're an amazing / awesome / incredible + (noun phrase) 你是一个了不起的/超赞的/不可思议的+(名词短语) You're an awesome student. 你是一个出色的学生。 #04

经济与管理专业外文翻译--运用作业成本法和经济增加值的具体应用

A FIELD STUDY:SMALL MANUFACTURING COMPANIES In this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers of the companies wished for their company names to remain anonymous. T herefore, they will be referred to as “Company X” and “Company Y” from here on. Prior to the field study, both companies were using traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both companies, managers felt that their traditional costing systems were not able to provide reliable cost information. 1 Company X Company X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X’s main products l ines were Overlays、Membranes、Laser、Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the company from the previous owner-manager who had retired. At the time of the study, the company was managed by its former vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial performance rather than daily decision-making. The management group was very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines; Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits. 2 Company Y Company Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this compa ny’s business was in the area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、Breakers、and Control Parts. Company Y sold its products in the domestic market as well as abroad. A portion of the company’s output was sold directly to end-users, while the remainder was sold with the help of independent distributors. The management of Company Y was

environmental slogan 英文环保标语

Environmental Slogans 英文环保标语 One tree can make a million matches. One match can destroy a million trees. A drop of water is worth more than a sack of gold to a thirsty man Hug a tree, they have less issues than people Save water, it will save you later! Cu t a Tree, Cut a Tree and there’ll be no more left to see. Less pollution is the best solution Don’t let the water run in the sink, our life’s on the brink! Modern technology owes ecology an apology. Cool kids help a warm planet Let’s go green to get our gl obe clean Trees don’t grow on money either Get into the Green Scene Put a stop to the drop It’s the only Earth we got Want to hug a tree with me? When you refuse to reuse it’s our Earth you abuse Join the race to make the world a better place Give a Hoot, Don’t Pollute Water, water everywhere but not a drop to drink Don’t waste it, just taste it! When you conserve water, you conserve life! Save water! Save Life! Pollution isn’t cool, so don’t be a fool!

企业成本控制外文文献翻译作业成本法2014年译文3300多字

文献出处: RICHARD C. Enterprise Cost Control Strategies: The Case of High-tech Enterprise [J]. The Journal of International Finance, 2014, 6(12): 13-29. (本译文归百度文库所有,完整译文请到百度文库) 原文 Enterprise Cost Control Strategies: The Case of High-tech Enterprise RICHARD C Abstract Since 1980s, trends like globalization, technological innovation, and information technology have changed the way companies are managed. On the one hand, the development of information technology brings companies more advanced management tools to reduce costs and increase productivity; on the other hand, globalization of markets is increasing the intensity of competition among industries. In order to survive in the competitive environment, companies must have long-term strategic plan, implement effective management and improve competitiveness. Accounting information, especially cost accounting information plays an important role in developing and implementing the company’s strategy. In practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Cost management has a broad focus. It is not just the cost accounting reporting and the accounting system. It is also the approaches and activities of a company in short--run and long--run planning that increase value for customers and lower costs of products and services. Strategic cost management focuses on higher productivity, shorter production runs, larger product quantity and higher product quality. Key Words: Cost management, Cost control, Strategic domain, Strategic method, Cost information system. 1 Introduction In practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Cost

第三方物流企业的作业成本法【外文翻译】

第三方物流企业的作业成本法【外文翻译】本科毕业论文(设计) 外文翻译 外文出处 International Advances in Economic Research, 2001,7(1): 133-146. 外文作者Carles Gríful-Miquela 原文: Activity-Based Costing Methodology for Third-Party Logistics Companies This paper will analyze the main costs that third-party logistics companies are facing and develops an activity-based costing methodology useful for this kind of company. It will examine the most important activities carried out by third-party distributors in both warehousing and transporting activities. However, the focus is mainly on the activity of distributing the product to the final receiver when this final receiver is not the customer of the third-party logistics company. Introduction In the last decade, development of third-party logistics companies has been very important. There are several reasons for such development, the most important being the trend to concentrate in the core business by manufacturing companies and new technological advances, In this context, conventional approaches to costing might generate distorted information, This can result in making wrong decisions. When companies

表示赞美常用的英语口语用法(最新)

【篇一】表示赞美常用的英语口语用法 1. It's cool! 很好,很棒! 只要是好事, 你都可以说cool! 例如: -I am going to college this year. -Cool! -I just bought a brand new car. -Cool! 此外,如果别人问你做了某件事了没, 你说做了, 别人就会说cool,例如: -Did you make one copy for me? -Yes. -Cool. -Did you go to watch the football game yesterday? -Yes. -Cool! 总之,cool 这个词是无所不在的, 听到什么好事,,就说cool准没错。 2. It is neat! 太酷了! 我们可以这样说,neat是cool的比较级,比cool还再cool一点的就是neat,例如别人说他学钢琴学了十年,像这种事你光用cool形容是不够的,不如就说neat! 人家说,"I've been to Europe several times." 听到这种几乎不可能发生在一般人身上的事, 你也可以说neat! 另外,neat 和cool也有“新奇”的意思,常和stuff这个字连用, 表示一些很新奇又很棒的事物。例如你为了吸引别人的注意就可以说, "Check out those neat stuff!" (看看这些很棒的东西。) 或"I've just bought some cool stuff." (我刚买了一些很棒的东西。) 3. It is righteous! 酷毙了! 这是cool的级了,如果一件事让你无法用neat形容,那就只好用这个词了,有人说他刚环游世界一周回来,你就可以跟他说,"It's righteous!" 4. It's good. 很好。 Good和cool很像,都是听到什么好事时就可以脱口而出,"It's good!" 例如:-I just got an A from that course. -It's good.

作业成本法英文翻译.

重庆理工大学 文献翻译 二级学院应用技术学院 班级 112216101 学生姓名陈语宣学号 11221610117 译文要求 1、译文内容必须与课题(或专业内容相关,并需注明详细出处。 2、外文翻译译文不少于2000字;外文参考资料阅读量至少3篇(相 当于10万外文字符以上。 3、译文原文(或复印件应附在译文后备查。 译文评阅 导师评语(应根据学校“译文要求”,对学生外文翻译的准确性、翻译数量以及译文的文字表述情况等作具体的评价 指导教师: 年月日 外文翻译 译文 作业成本法:仍然有用吗? 资料来源:管理会计季刊,2011年春季 作者:William Stratton, Denis Desroches, Raef Lawson, Toby Hatch

在过去的几年里,顾问、从业者和学术研究者已经注意到,作业成本法(ABC已经发展到提高决策支持以及成本与利润核算系统的精度,但是预期结果往往不是很理想。Robert S. Kaplan 和Steven R. Anderson 指出,许多公司丢弃了作业成本法,因为它没有抓住公司经营的复杂性,花费了很长时间去实施,建立和维护又太昂贵。作业成本法在其他地方出现进一步的批评:在理论上作业成本法简单易懂,但是在实践中运用却是非常困难的。它涉及“作业”定义,并试图判断每年需要使用多少费用,而且它必须定期进行检查。很多公司有些厌倦了,所以放弃运用作业成本法。在2001年的年度调查报告中,作业成本法在最广泛使用的管理工具中排行第11位,而到2008年已经下跌至22位。 作业成本法的应用研究反映了技术的不完善。在Bain公司2005年和2007年度的调查报告中显示,作业成本管理(ABM的使用率为50%和52%,其使用效果满意度低于其他方法。类似的研究结果刊登在SUNY-Albany大学, Hyperion和Pepperdine Study的研究(SHAPS调查指出:在同一时期,他们发现作业成本法的使用价值与其使用率一样处于下降趋势。 尽管这些研究得出很多负面结果,但是也有很多案例研究和报告中可以发现许多公司已经采用作业成本法,并报告了对其使用价值的满意度。这些公司将运用作业成本法视为一种投资,他们认为值得花时间和资源。进行这项研究的一个动机是为了寻求一个问题的答案:“成功实施作业成本法与没有实施这种方法的结果有什么区别?” 贯穿整个价值链的成本与利润的测量方法 成本分配到产品、客户或其他成本对象一直是一个棘手的问题。在利润表的对外报告中,生产成本必须被分配到产品。但是对于运营成本控制、战略决策和绩效评估的目的来说,许多公司在内部价值链还分配的其他功能费用。 用什么方法来衡量成本和整个价值链的利润,以及不同方法的使用功能有何区别?

作业成本法英文翻译.

文献翻译 译文要求 1、译文内容必须与课题(或专业内容相关,并需注明详细出处。 2、外文翻译译文不少于2000字;外文参考资料阅读量至少3篇(相 当于10万外文字符以上。 3、译文原文(或复印件应附在译文后备查。 译文评阅 导师评语(应根据学校“译文要求”,对学生外文翻译的准确性、翻译数量以及译文的文字表述情况等作具体的评价 指导教师: 年月日 外文翻译 译文 作业成本法:仍然有用吗? 作者:William Stratton, Denis Desroches, Raef Lawson, Toby Hatch 在过去的几年里,顾问、从业者和学术研究者已经注意到,作业成本法(ABC已经发展到提高决策支持以及成本与利润核算系统的精度,但是预期结果往往不是很理想。Robert S. Kaplan 和Steven R. Anderson 指出,许多公司丢弃了作业成本法,因为它没有抓住公司经营的复杂性,花费了很长时间去实施,建立和维护又太昂贵。作

业成本法在其他地方出现进一步的批评:在理论上作业成本法简单易懂,但是在实践中运用却是非常困难的。它涉及“作业”定义,并试图判断每年需要使用多少费用,而且它必须定期进行检查。很多公司有些厌倦了,所以放弃运用作业成本法。在2001年的年度调查报告中,作业成本法在最广泛使用的管理工具中排行第11位,而到2008年已经下跌至22位。 作业成本法的应用研究反映了技术的不完善。在Bain公司2005年和2007年度的调查报告中显示,作业成本管理(ABM的使用率为50%和52%,其使用效果满意度低于其他方法。类似的研究结果刊登在SUNY-Albany大学, Hyperion和Pepperdine Study的研究(SHAPS调查指出:在同一时期,他们发现作业成本法的使用价值与其使用率一样处于下降趋势。 尽管这些研究得出很多负面结果,但是也有很多案例研究和报告中可以发现许多公司已经采用作业成本法,并报告了对其使用价值的满意度。这些公司将运用作业成本法视为一种投资,他们认为值得花时间和资源。进行这项研究的一个动机是为了寻求一个问题的答案:“成功实施作业成本法与没有实施这种方法的结果有什么区别?” 贯穿整个价值链的成本与利润的测量方法 成本分配到产品、客户或其他成本对象一直是一个棘手的问题。在利润表的对外报告中,生产成本必须被分配到产品。但是对于运营成本控制、战略决策和绩效评估的目的来说,许多公司在内部价值链还分配的其他功能费用。 用什么方法来衡量成本和整个价值链的利润,以及不同方法的使用功能有何区别? 目前已确定的方法中最常用的类型为: (1实际成本核算 (2定额成本核算

英语热身小游戏

英语课前小热身 Warm-up : 1、One two three four one two three four ,clap your hands (1 2 3 4,拍拍手) two two three four,stomp your feet(2 2 3 4 ,跺跺脚) three two three four,nod your head,(3 2 3 4 ,点点头) four two three four,hands on knees.(4 2 3 4 ,小手放到膝盖上) 2、Le t’s count one two ,tie your shoe (伸出手指数数,作系鞋带状) Three four ,touch the floor(伸出手指,蹲下摸地面) Five six ,stir and mix (伸出另一只手数数,作搅拌状) Nine ten ,count again (双手反过来再数一遍) One two three four five six seven eight nine ten (一只手指,一只手指的再数一遍) 3、Clap stomp snap bump clap clap clap (拍拍手) Stomp stomp stomp (跺跺脚) Snap snap snap (打响指) Bump bump bump (打击膝盖)

4、Shake your body(1) shake your shoulders,shua shua shua (上下抖动肩膀) Shake your hands ,clap clap clap (甩甩手,拍三下) Shake your hip ,pia pia pia (扭扭屁股,打三下) Shake your feet ,dong dong dong (抖抖脚,跺三下) 5.Shake your body(2) Shake shake up (胳膊和手全部向上摇摆) Shake shake down (胳膊和手全部向下摇摆) Shake shake shake shake (摇一摇,摇一摇) Let’s turn around (转一圈) Shake shake up (胳膊和手全部向上摇摆) Shake shake down (胳膊和手全部向下摇摆) Shake shake shake shake (摇一摇,摇一摇) Let’s si ng a song (做出唱歌的样子) 6、Finger play one finger ,one finger ,turn turn turn ,turn to a toothbrush ,shua shua shua (两只手各出示一只手指,变成一个牙刷的样子,在嘴边上下刷动) Two finger, two finger ,turn turn turn ,turn to a rabbit ,jump jump jump (两只手各出示两只手指,转一下,变成一个兔子的样子,上下跳)Three finger ,three finger,turn turn turn ,turn to a fork ,cha cha cha (两只手各出示三只手指,转一下,变成一个叉子的样子,上下叉动)

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成本会计_英文术语

成本会计中英文术语非正常毁损Abnormal spoilage 生产成本法Absorption costing 账户分析法Account analysis method 会计回报率Accounting rate of return 权责发生制下会计回报率Accrual accounting rate of return 作业Activity 作业基础的预算管理Activity-based budgeting 作业成本法Activity-based costing 作业管理Activity-based management 实际成本Actual cost 实际成本法Actual costing 调整分配率途径Adjusted allocation-rate approach 允许的成本Allowable cost 鉴定成本Appraisal costs 拟构成本Artificial costs 注意力导向Attention directing 自治Autonomy 平均成本Average cost 平均等候时间Average waiting time 反冲成本法Backflush costing 平衡记分卡Balanced scorecard 批次级成本Batch-level costs 观念系统Belief systems 标杆管理Benchmarking 账面价值Book value 瓶颈Bottleneck 边界系统Boundary systems 盈亏平衡点Breakeven point 预算Budget 预算成本Budgeted cost 预算松弛Budgetary slack 预算间接成本分配率Budgeted indirect-cost rate 捆绑产品Bundled product 业务功能成本Business function costs 副产品Byproducts 资本预算Capital budgeting 储囤成本Carrying costs 现金预算Cash budget 因果图Cause-and-effect diagram 财务管理认证Certified in financial management 注册管理会计师Certified management accountant 财务总监Chief financial officer 决定系数Coefficient of determination 共谋定价Collusive pricing 共同成本Common cost 完整往复成本Complete reciprocated costs 合成单位Composite unit 商讨会法Conference method 遵循质量Conformance quality 常数Constant 固定毛利率NRV法Constant gross-margin percentage NRV method 约束条件Constraint 滚动预算Continuous budget, rolling budget 贡献收益表Contribution income statement 边际贡献Contribution margin 单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio 控制Control 控制图Control chart 可控性Controllability 可控成本Controllable cost 主计长Controller 加工成本Conversion costs 成本Cost 成本会计Cost accounting 成本会计标准委员会Cost accounting standards board 成本汇集Cost accumulation 成本分配Cost allocation 成本分配基础Cost-allocation base 成本分配基础Cost-application base 成本归集Cost assignment 成本-收益权衡Cost-benefit approach 成本中心Cost center 成本动因Cost driver 成本估计Cost estimation 成本函数Cost function 成本层级Cost hierarchy

海关常用对话实用英语 超赞

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