职业能力综合测试英语写作专题
职业能力综合测试英语写作专题
专题一：审计报告-保留意见
Basis for Qualified Opinion
ABC company’s inventories are carried in the balance sheet at XXX. Management has not stated the inventories at the lower of cost and net realizable value but has stated them solely at cost, which constitutes a departure from the requirements of accounting Standards for Business Enterprise. The company’s records indicate that had management stated the inventories at the lower of cost and net realizable value, an amount of XXX would have been required to write the inventories down to their net realizable value. Accordingly, assets impairment loss would have been increased by XXX, and income tax, net income and shareholders’ equity would have been reduced by XXX, XXX and XXX ,respectively
Qualified Opinion
In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all material respects, the financial position of ABC company as at December 31, 20X1, and its financial performance and its cash flow for the year then ended in accordance with the requirements of Accounting Standards for Business Enterprise.
专题二：审计报告-否定意见
Basis for Adverse Opinion
As explained in Note X, the ABC company has not consolidated the financial statements of subsidiary XYZ Company it acquired during 20X1 because it has not yet been able to ascertain the fair values of certain of the subsidiary’s material assets and liabilities at the acquisition date. This investment is therefore accounted for on a cost basis. ABC company’s accounting for the subsidiary XYZ does not comply with the requirements of Accounting Standards for Business Enterprises. Had XYZ been consolidated, many elements in the consolidated financial statements would have been materially affected. The effects on the financial statements of the failure to consolidate have not been determined. Adverse Opinion
In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion paragraph, the consolidated financial statements do not present fairly the financial position of ABC Company and its subsidiaries as at December 31,20X1, and their financial performance and cash flows for the year then ended in accordance with the
requirements of Accounting Standards for Business Enterprises.
计提存货减值准备---make assets impairment loss of inventory
存货可变现值---net realizable value of inventory
and income tax, net income and shareholders’ equity would have been reduced by XXX, XXX and XXX ,respectively---表达方式。
保留意见段---qualified opinion paragraph
Presrent---动词反应 the financial position ---财务状况， the statement of financial position 资产负债表
母公司---parent company ；某某子公司财务报表the financial statements of subsidiary XYZ Company。As explained in Note X----如X注释提到的；comply with the requirements of Accounting Standards for Business Enterprises.---符合企业会计准则的要求。
in the consolidated financial statements ---合并财务报表；consolidated 合并
materially affected---重大影响
Significant--重要性，名词。On the date of merger \at the acquisition date 在合并日
as at December 31---在-----日 Confirmations--沟通函
专题三：沟通函\集团注册会计师向分部注册会计师的沟通函
Dear Sir:
XXX Certified Public Accountants Co. Ltd is engaged to audit the consolidated financial statements of XXX Company for the year ended by December 31, 2010. These consolidated financial statements will include the financial information of X company. For purpose of our audit of the consolidated financial statements, your firm will perform audit work on the financial information of X company, as special in the Assignment Memorandum.
The purpose of this memorandum is to help your firm understand the responsibility in this engagement.
Please read the memorandum and attachment carefully , complete and submit the attachment in time.
The attachment include:
1.certain representation in connection with our audit(such as
representation of Component auditor’s independence…)
2.summary of material matters
3.aggregate of corrected and uncorrected misstatements
4.deficiency in internal control
5.audit summary
……
If you require clarification regarding any of these matters, please contact us without doubting.
Sincerely yours,
XXX Certified Public Accountant Co. Ltd
专题四：沟通函-分部注册会计师的确认函
Examples of a component Auditor’s Confirmations
This letter is provided in connection with your audit of the group financial statements of
1. We will be able to comply with the instructions./We advise that we will not be able to comply with the following instructions
2. The instructions are clear and we understand them./We would appreciate it if you could clarify the following instructions
3. We will cooperate with you---配合 and provide you with access to relevant audit documentation.
We acknowledge that:
1. The financial information of
2. You may consider it necessary to be involved in the work you have requested us to perform on the financial information of
3. You intend to evaluate and, if considered appropriate, use our work for the audit of the group financial statements of
In connection with the work that we will perform on the financial information of XYZ, we confirm the following:
1.We have an understanding of China Code of Ethics for Certified Public Accountants that is sufficient to fulfill our responsibilities in the audit of the group financial statements, and will comply therewith. In particular, and with respect to ABC group and the other components in the group, we are independent within the meaning of China Code of Ethics for Certified Public Accountants and comply with the applicable requirements of
2.We have an understanding of China Standards on Auditing that is sufficient to fulfill our responsibilities in the audit of the group financial statements and will conduct our work in accordance with those standards.
3.We possess the special skills necessary to perform the work on the financial information of XYZ.
4. We have an understanding of the requirement of Accounting Standards for Business Enterprises and group financial reporting procedures manual that is sufficient to fulfill our responsibilities in the audit of the group financial statements.
We will inform you of any changes in the above representations during the course of our work on the financial information of XYZ.
专题五：审计报告-标准审计意见
AUDIT REPORT
To the shareholders of ABC Joint Stock Limited Company:
Report on the Financial Statement
We have audited the accompanying financial statements of ABC Joint Stock Limited Company(hereinafter “ABC Company”), which comprise the balance sheet as at December 31, 2011, and the income statement ,statement of change in equity and cash flow statement for the year then ended, and the notes to the financial statements.
Management’s Responsibility for the Financial Statements
Management of ABC Company is responsible for the preparation and fair presentation of these financial statements in accordance with the requirements of Accounting Standards for Business Enterprise, and for such internal control as management determines is necessary to enable the preparation of financial statement that are free from material misstatement, whether due to fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with China Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design the audit procedures that are appropriate in the circumstance, but not for the purpose of expressing an opin ion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements present fairly, in all material respects, the financial position of ABC Company as at December 31, 2011, and its financial performance and its cash flows for the year then ended in accordance with the requirement of China Accounting Standard for Business Enterprises.
专题六：沟通函-应收账款的函证设计
企业询证函
REQUEST FOR CONFIRMATION OF BALANCES
:
本公司聘请的**会计师事务所有限公司正在对本公司会计报表进行审计，按照中国注册会计独立审计准则的要求，应当询证本公司与贵公司的往来款项，下列数据出自本公司账簿记录，如与贵公司记录相符，请在本函下端证明无误处证明，
如有不符，则请在数据不符及需加说明事项处列明不符金额。回函请寄到**公司。
地址：联系人：邮编：电话：传真：
（Company）：
Dear Sir,
We shall be obliged if you kindly confirm the balance showed in the confirmation directly to our auditors, ABC Certified Public Accountants Co., Ltd.,for audit purpose. This is made according to “Independent Auditing Standards of Chines e Certified Public Accountants” .If you find that the data filled in the space indicated below which comes from our record are different from yours, please give full details of difference. We shall be appreciated if you send this confirmation personally or by mail to ABC Co., Ltd. after giving your signature on it. Please reply at your earliest convenience.
Address as:
Linkman:
Postcode: Tel: Fax:
1．本公司与贵公司的往来款项列示如下：
According to our records, the balance with you is as follows:
截止日期Balance as at 贵公司欠
Due to us
欠贵公司
Due by us
备注
Remarks
2010-06-30
June 30th 2010
2．本公司与贵公司的交易列示如下：
The Business Transactions between our company and your company are listed below:
期间
Time Period 销售给贵公司的货物
总额（含税）+为贵公
司提供供应链管理劳
务金额
The total sales of
goods to your
company (tax
included)+The
expense of
providing supply
chain management
收到贵公司的回
款，（含应付票据）
总额
The total
payments （notes
payable
included)
received from
your company
备注
Remarks
2010年1-6月
2010 Jan.-June
2．其他事项 Other events
本函仅为账目之用，并非催账结算，若款项在上述日期之后已经付清，仍请及时函复为盼。
We appreciated that the account may have been paid or settled since the date mentioned, but confirmation of the balance is still required.
Company）
日期（Date）: 2010-07-12 结论（Finding）:
数据证明无误。
Confirmation the above balance to be no difference.
签章（Signed）：
日期（Date）：数据不符，请列明不符金额或说明事项：
Giving full details of difference:
签章（Signed）：
日期（Date）：
专题七:前任CPA向被审计单位的确认函
Confirmation letter
Board of directors of company C,
Your company has already permitted accounting firm B, the successor auditor, to communicate us , permitted us to fully reply to inquiries of accounting firm B, and permitted accounting firm B to review our audit documentation prepared when performing an audit of your company’s financial statements of the year 20X1. The purpose of reviewing our audit documentation is to obtain an understanding of your company and relevant information of our audit, which will assist in developing the audit plan in relation to the company’s financial statements of the year 20X2. You are highly appreciated if you could stamp and date the confirmation letter, and mail to us as your confirmation of the above mentioned contents.
This letter attaches a model of letter to accounting firm B about using the documentation.
Accounting Firm A
Date
Agree Disagree
Company C
Date Date
内部控制部分
A UK public company has an official listing for its shares. There are three major business divisions and each consists of a number of operating units. The management structure is largely decentralized（分权制）, and many operating and spending decisions are taken at operating unit level. Describe suitable internal controls that should be set up?
Sample answer:
1. The need for a control environment
（1）A suitable control environment should be provided by a combination of culture and management style, together with management control mechanisms.
（2）Lines of responsibilities （责任权限）
Despite the decentralization of authority within the group, management control mechanisms should ensure that there are clear lines of responsibility and accountability running throughout the group，that budgeting systems are in place, and that management information systems exist for the provision of performance reports in a timely manner. （3）Operating units should be given clear and achievable targets aligned with （一致）the group’s overall objectives. There will be some delegation of authority (授权) to spend, but within clearly stated limits.
2. Evaluation of risks
（1）The board should have a focus on the control and containment of risks, based on a cost/benefit approach. Controls are likely to include a board policy not to invest in any operation outside a specific area of competence, so that acquisitions are not made that alter the risk profile （风险概况） of the company’s businesses.
（2）Monitoring of problem operations
There should be an information system that reports on performance in a way that non-performing or under-performing （绩效不佳）units can be identified as soon as possible. New operations and under-performing units should be monitored closely by the board.
（3）Other risks
The board should also consider other risks on a regular basis （定期）, such as the risk from new technology. The risk of non-compliance with legal and regulatory requirements （违规风险）might be controlled at head office level.
3. Control procedures
The group should have a range of control procedures in place, the internal auditors should check that the financial controls are operating effectively. Controls include specific limits on the authorization of spending （支出权限）at different levels of management, a suitable segregation of duties in the accounts department, the use of accounting controls (such as bank reconciliations), and suitable controls for computer systems (password controls, physical security for cheque books and computer equipment, etc).
4. Information and communication systems
The group should prepare budgets and budget packs for each operating unit, and budget information should be communicated to senior managers in each unit. There should be regular budget reports comparing actual results against the budget.
5. Monitoring and corrective action
There should be regular reports to the main board on internal controls, and the audit committee （审计委员会）should be given responsibility for monitoring the control system. The board should also discuss the risk and control implications of major changes, such as new acquisitions. Whenever a weakness or failure in the control system is discovered, corrective action should be taken.
Powerful customers can force price cuts and/or quality improvements. Either way, margins（利润） are eroded. Bargaining power is high when a combination of factors arises:
A buyer’s purchases are a high proportion of the supplier’s total business or represent a high proportion of total trade in that market （购买方从卖方购买的产品占卖方销售量很大比例）
A buyer makes a low profit (购买方利润低)
The quality of purchases is unimportant or delivery timing is irrelevant, and prices will be forced down.（购买产品的质量不重要，交货期无关，价格就会压低）
There are similar alternative products available from other suppliers.（存在相似的其他产品）
读写结合——提高英语写作能力的教学案例
读写结合—提高英语写作能力 摘要：英语写作是英语学习的四项基本技能之一，是英语教学中不可缺少的环节。然而，长期以来，写作一直是困扰我国英语教学的一大难题。学生面对写作任务时常常不知从何下手。在教学中或在高考阅卷中常常发现：学生的审题能力差，偏离主题现象严重；文章词语贫乏，语言素材不丰富，句子意识差；表达不得体，结构单一，缺少连贯性，篇章意识差等等。英语写作已成了英语教学的老大难问题，也成了英语教学的瓶颈。本文通过整合阅读与写作教学，以读促写，是阅读教学的延伸与深化，是语言学习从语言输入到语言输出的一个质的转变，从而实现提高英语写作能力的目的。 一、案例背景 (一) 问题提出 语言是人们思想交流的工具，有声语言和书写语言是语言交流的两种媒介。写作是学习者英语综合能力的体现。高中英语新课程标准对写作提出了更高的要求，八级要求为“能根据所读文章进行转述或写摘要；能根据用文字级图表提供的信息写短文或报告；能写出与一连关切结构完整的短文，叙述事情或表达观点和态度；能在写作中做到文体规范、语句通顺”。但在教学中或在高考阅卷中常常发现：学生的审题能力差，偏离主题现象严重；文章词语贫乏，语言素材不丰富，句子意识差；表达不得体，结构单一，缺少连贯性，篇章意识差等等，在学生的口语表达能力有较大提高的情况下，学生的写作能力还相对滞后。可以说，长期以来，写作一直是困扰我国英语教学的一大难题。学生面对写作任务时常常不知从何下手。这一严重现象的出现，笔者认为有以下几个原因： 1.目前高中英语教学中一般不开设专门的英语写作课，没有对学生英语写作基本功进行系统训练，往往是在高考前期进行短期的突击性应试模拟训练，平时对学生写作技能的培养较少。 2.学生的阅读量小和阅读面窄，造成词汇量小，写作语言素材贫乏。 3.学生良好的阅读策略与写作策略缺少，导致学生的篇章意识差等。 为了适应发展中的社会，满足社会的需求，使高中毕业生的英语写作水平达到高中英语新课程标准的八级或九级的写作目标，高中英语教学中对学生写作技能的培养必须是长期的、有目的循序渐进的写作技能培养。阅读是语言输入的主要途径，更是写作的基础。阅读能给学生提供大量的写作素材，通过阅读,学生可以积累词汇，储存句法、语篇知识，学习遣词造句、布局谋篇的
小升初英语写作专题训练一(附答案)
小升初英语写作专题训练一（附答案） 1.以“My Family”为题写一篇小短文。 要求:1）可以从自己及家人的职业、工作地点、上班或上学方式、爱好等方面进行描述; 2）词数50词左右。 2.提示词汇如下 请仿照A图的描写，对B图进行描写，并写在答题卡对应的书写格中。 提示: Sarah, fourteen, on foot, afternoon, play football Picture A Hi! My name is Mike. I'm a boy. I'm thirteen years old. I go to school by bike every day. In the morning, I often running. l usually watch TV at home. Picture B 3.根据表格信息提示，把Peter的家庭信息补充完整。 Peter's Family I have a new pen pal. His name is Peter. He has a happy family. His father is a ________. He works in a ________. He likes ________. His mother is a ________ Peter is a ________. 4.请以“My Favourite Festival"为题写一篇作文。要求:语句通顺,表达清楚。不少于五句话。可参照以下问题写作: 1）What's your favourite festival? 2）What do you do at the festival? 3）What do you eat at the festival? 参考节日：the Spring Festival, the Mid-Autumn Festival, the Dragon Boat Festival, the Lantern Festival
英语写作能力指标体系与培养策略研究
英语写作能力指标体系与培养策略研究 黄河科技大学李亚峰 摘要：写作时以语言为媒介交流信息的一种重要形式。本文主要分析了英语写作能力指标体系和学做中出现的普遍问题，以及写作能力策略培养的药酒。旨在充分调动学生的积极性，从而提高学生的英语写作水平。 关键词：英语写作，能力指标体系，普遍问题，策略研究 英语写作能力指标体系与培养策略研究 一．引言 写作教学是大学英语教学的重要组成部分。为了引导课堂教学对写作能力的重视，1996年以后大学英语四六级考试规定了作文的最低分，另外，我国加入WTO后，社会经济发展迫切需要具备良好外语交际能力的人才，写作能力进一步受到广泛重视，但我国大学英语写作教学实施了十几年，收效仍然不大。从1997年6月实行作文最低分制（6分），计算大学英语考试成绩以来，全国高校参考学生的作文平均分一直徘徊在6.5分左右，大学生的英语写作能力一直停滞不前。如何合理建立英语写作能力指标体系，及培养学生的写作能力一直是教师们探讨和研究的话题。本文旨在：依据最新的写作能力指标体系，发现问题的提出，并提出有效的写作培养策略，从而真正的提高学生的英语写作能力》 二．英语写作能力指标体系的概述 根据教育部高教司出台的《大学英语教程教学要求（试行）》，对大学英语教学目的 了更高的要求，具体描述如下： 大学英语的教学目标是培养学生英语综合应用能力，特别是听说能力，使他们在今后工作和社会交往中能用英语有效地进行口头和书面的信息交流，同时增强其自主学习能力，提高综合文化素养，以适应我国经济发展和国际交流的需要。 《课程要求》将大学英语教学要求分为三个层次：一般要求，较高要求和更高要求。 这三个层次的教学要求对写作能力的分项描述如下: (1)一般要求（书面表带能力书面目标带）。能用常见的应用文体完成一般的写作任 务，能描述个人经历，事件，观感情感等，能就一般性话题或提纲在半小时内 写出120词的短文，内容基本完整，用此恰当，语篇连贯。能在一般或应用写 作中使用恰当的写作技能。 (2)较高要求（书面表达能力）。能日常应用文，能写自己专业论文的英语摘要，能 借助参考资料写出与专业相关，结构基本清晰，内容较为丰富的报告，能描写 各种图表，能救一定的话题在半小时内写出160词的短文，内容完整，条例清 晰，文理通顺。 (3)更高要求（书面表达能力）。能就一般性主体比较自如地表达个人观点，做到文 章结构清晰，内容丰富，逻辑性强。能用英语撰写所学专业的技术报告，论文。 能在半小时内写出200词的说明文或议论文，内容完整，文理通顺，思想表达 清楚。 基于大学英语写作的新要求，目前的作文写作评分标准一般采用满分15分，能力指标分五等： —14：切题。表达清楚，文字通顺，连贯性较好。基本上无语言错误，仅有个别小错。 —11分：切题。表达思想清楚，文字连贯，但有少量语言错误。 —8分：基本切题。有些地方表达思想不够清楚，文字勉强连贯；语言错误相当多，其中一些事严重错误。 —5分：基本切题。表达思想不够清楚，连贯性差。有较多的严重语言错误。 —2分：条理不清。思路紊乱，语言支离破碎或大部分句子均有错误，且多数为严重错
英语写作基础训练
写作基础训练 Ⅰ) 五大句型 根据谓语动词的不同性质，语言学家总结出英语的五大基本句型。无论多么错综复杂的句子，都是在五大句型的基础上扩展而成的。总体上，句子必须包含至少一个主谓结构。有了这种认识，就可以避免写出残缺句。 使用动词时应考虑以下几个方面： ●及物还是不及物？ ●短暂性还是持续性？ ●描述动作还是状态？ ●一次性动作还是习惯性动作？ ●助动词还是习动词。 1.主+谓(+状) SV(A) The sun rises in the east. Everything is going on well. We set off in the early morning. 2.主+系+表SVC He is an expert in computers. They remain silent. Leaves turn yellow in autumn. 3.主+谓+宾SVO I like sports. Mary has finished her work. My father will meet one of my uncles at the airport. 4.主+谓+双宾SV oO Pass me the salt, please. (= pass the salt to me, please.) Would you buy him a gift? (= would you buy a gift for him?) The teacher asked me a question. (= the teacher asked a question of me.) 5.主+谓+宾+宾补SVOC The young couple watched their baby play on the grassland. Carl Marx made London the base for his revolutionary work. I found it hard to keep up with them. Exercise1. SV A 1.他期盼的那封信最终来了。 2.生活费用上涨了百分之二十。 3.那座寺庙坐落在山顶上。 4.谢谢你，我自己应付得了。 5.作为艺术家，他的成功开始了。 6.时不我待。 7.鸟可以随时飞翔。 8.听了他的话，在场的人都笑了。 9.他们停下来休息， 10.车子突然抛锚了。 Exercise2. SVC 11.天气变得越来越暖和了。 12.他的梦想会成真吗？ 13.船到桥头自然直。 14.这个主意听起来很有道理。 15.做一名知名作家让人感觉不错。 16.我感到有些紧张。 17.女士们希望永葆青春。 18.孩子们很容易地入睡了。 19.腐败的食物对健康不利。 20.你妹妹看上去病了。 Exercise3. SVO 21.你打算到哪儿去度假？ 22.我对这件事全然不知。 23.失败后他从不泄气。 24.你最后一次见到它是什么时候？ 25.你应当为他人树立榜样。 26.晚会上我们玩得很开心。 27.教室需要打扫。 28.结果令我失望。 29.有钱人应帮助穷人。 30.妇女可以把任何事做得与男人一样好。Exercise4. SV oO 31.他送给我一本书作为生日礼物。 32.我可以把我的朋友介绍给你的父母吗？ 33.老师耐心地向我们解释了原因。 34.你给我买了什么东西没有？ 35.她为全家人做一日三餐。 36.小时候爸爸经常给我讲故事。 37.借给我五元钱，好吗？ 38.我侄子每两个月给我写封信 39.经理已经为客人订了房间。 40.我可以请你帮忙吗？ Exercise5. SVOC 41.同学们选他当班长。
浅谈如何有效提高英语写作能力
浅谈如何有效提高英语写作能力 发表时间：2018-11-13T14:26:54.780Z 来源：《素质教育》2018年12月总第292期作者：项玉梅[导读] 英语写作是以扎实的英语知识为基础的，没有英语基础知识的掌握，英语写作就无从谈起。陕西省镇安县第二中学711500 英语写作是以扎实的英语知识为基础的，没有英语基础知识的掌握，英语写作就无从谈起。提高英语写作能力一直是英语学习者在英语学习中的一项十分重要的技能，写作本身是一个很复杂的过程，它涉及到许多方面的因素。写作篇章的基本结构，必要的语法知识，一定数量的词汇。在写作过程中中国学生除了容易出现选词不准确、时态混乱、结构不完整或拼写错误外，关键问题是不能正确地用英语思维，很多方面受汉语影响。因此，同学们要逐步养成用英语思维的好习惯，力求达到英语写作的准确性，进而提高英语的写作能力。 写作是项综合运用各种能力的活动，在动笔前应做好充分准备。写作犹如盖房，建筑工人通常在动手前手头都有蓝图并准备好了足够的材料，写作者也应事先有个规划，同时要收集足够的资料，然后再下笔。多阅读是收集资料的一个有效途径，多阅读能逐步培养起较强的语感，逐步使学生养成用英语思维的好习惯，从而能够用英文连贯地表达思想。多读书是极为重要的，学生既要读英文书，也要读中文书；既要读文艺作品，也要读知识性写作，此外，还要通过读书来了解社会与人生，扩大知识面，丰富思想和感情，增强观察与分析的能力。在读书时应注意和研究书的内容，同时也应注意作者的写作方法，吸取有用的语言。在日常生活中也应养成观察与分析的习惯，遇事多问个为什么。如果经常这样做，就会使自己的思维敏捷，思想有深度。多读书加上多观察、多分析，在写作时便不会苦于找不到材料，无话可说。阅读一些英语名著也是十分有必要的。 众所周知，在英语学习中，写作是英语听、说、读、写四大能力中最难提高的一项语言能力。然而，写作分值在高考题型中占很大比例，因此写作能力高低决定着高考的成败。为了提高考生考试的写作能力，建议学生掌握以下几个对策，即明确英语作文的写作要求和评分标准；利用高效的词汇学习方法丰富词汇量；重视基本句型和语法的训练；掌握基本的写作方法和技能；背诵和默写一定数量的写作范文；利用网络资源，勤于练习并学着润色修改。 英语写作是英语的一种综合性表达方式，也是英语学科测试的重点之一。它不仅能够体现英语学习者的表达能力和思维能力，而且能较客观地反映出他们综合运用语言的能力。但是，英语写作又是广大英语学习者最感到头痛的问题之一，往往是花费时间多，但是效果不理想。通过历年的英语考试显示，这一项目失分较多，以至于学生和教师都感到很苦恼。 现结合自己的教学实际，就如何提高学生的英语写作能力谈几点建议： 一、积累词汇量 犹如土木、砖石是建筑的材料一样，词汇是说话习作的材料，只有积累一定的词汇量，才有可能清楚地表达自己的思想。因此，在平常的教学中，要努力培养学生记忆单词的能力。记忆单词的方法很多，可以因人而异，教师可通过要求学生朗读单词、听写单词、默写单词、遣词造句等多种方法促使学生记单词。记忆单词是一个长期的、反复的过程，要长久地坚持下去，才能不断积累大量的词汇，为英语写作打下坚实的基础。 二、扩大阅读，经常背诵 “读书破万卷，下笔如有神。”杜甫的诗句同样可借鉴于英语写作。通过阅读，可以不断扩大和积累词汇、素材和增强语感、活跃思维、增长智力，从而提高写作能力。在阅读训练中，教师可以为学生选择一些英美文学简易读物、阶梯读物或与教科书配套的课外读物。提供阅读的材料涉及面要广，才能不断扩大学生的知识面，使学生适应各种题材的写作。同时，要经常背诵文词优美的语句和段落，做好知识储备，只有这样在写作时才会信手粘来，水到渠成。 三、经常练笔 作文是“写”出来的。学生只有进行大量的写作练习才能掌握并且熟练运用各种写作技能，教师可以组织学生每周利用一节课时间进行写作练习。在写作前，教师要指导学生如何挖掘题材，以及如何选择材料、谋篇布局。其次，写日记、写随笔都是学生练笔的好方式，每天三、五句，把每天的所想、所闻和所做写下来。这种没有压力，不受限制的形式容易培养出学生的写作主动性。另外，写英语摘要有利于学生了解原文的文化背景、理解原文的中心意思、理清原文的篇章结构，从而提高学生的逻辑思维能力和谋篇布局能力。 四、建设英语写作中心，常去写作中心 写作技能也同等重要。学校清楚这项技能的重要性，所以成立了“写作中心（writing centers）”来帮助所有的学生提高写作技能，要利用好学校里开设的这些写作课，并寻求老师的单独指导。要获得这样的帮助，你需要与老师见面，给他们打个电话或是发封电子邮件约个时间，他们能告诉你怎样能更好地记笔记，按时完成规定的阅读和写出更好的作文。无论你的学习水平是什么程度，写作中心会提供写作学习和个人指导来帮助你写出更好的作文，交出更好的答卷。老师会教你如何更有效地组织论文，写出表达更清楚的句子和层次更加分明的段落，老师能告诉你怎样编辑文字。老师总是兢兢业业地辅导，认认真真地批改作文，点评作文，而且他们是面向所有学生的。 写作课堂的最终目的和意义在于能够真正提高教与学的实效。当前，在学校展开的外语质化教学改革工程中，越来越多的教学工作者意识到写作在英语教学中的重要角色。因此，在教学实践中展开的写作研究对英语教学的启示意义不容小觑。提高英语写作能力，不是一朝一夕之事，只要方法得当，踏踏实实，持之以恒，定能结出丰硕的成果。
商务英语写作专题
商务英语写作专题 Paper 1: Writing P ART ONE: Y ou are the Marketing Manager of the Dragon Carpet Company. Several of your sales staff have received complaints about the delay in the delivery of your company’s carpets. 1.Write a short note to Ms Mabel Feng, the General Manager of the company, to arrange a meeting with her about this problem. 2.Tell her that you would like to arrange a meeting with her as soon as possible. 3.Tell her what you want to discuss with her. 4.Suggest one way of overcoming delays in delivery. 5.Write 30-40 words.
P ART TWO: Y esterday Mr Wang, the General Manager of your company, received the following letter from a small leather factory in your district. He has now handed the letter to you, together with his comments (which he has written on the letter) NEW CO-OPERA TIVE LEA THER COMPANY 23 November Thank Mr Ho for his letter-we’re very happy, too Dear Mr Wang We are happy to report good sales of the new Language Translator (Model ZS 508). Our customers find these pocket machines very useful for translating words and phrases for a variety of purposes. The machines, however, are most popular of all among business people, and we are writing to inform you of numerous requests which they have made for the translators to include a number of common business terms. An excellent idea! A few customers from business and various other fields also ask if it is possible for Japanese, Arabic and Bahasa Malay/Indonesia to be added to the 4 languages in the translator. A special card can be fitted into next model to provide more language. Unfortunately, however, the translator is too heavy and large to put in a pocket and too small to put in a brief-case. A small leather case is now urgently required for the machine. The casing is very strong-a leather case would only add to price Finally, we are also happy to inform you that the electronic dictionaries have sold well, and I now wish to order a further 200 of these machines in addition to 300 language translators. Certainly I very much look forward to hearing from you. Yours sincerely Ho Tse Teng Write a letter (100-120 words), replying to Mr H on behalf of Mr Wang. Use the information in the letter from Mr Ho, together with Mr Wang’s comments.
中考英语作文专题训练命题作文30例(含答案解析)
中考英语作文——命题作文30例 1、书面表达(10分) 以“My Best School Trip ”为题写一篇60字左右的短文，介绍你的参观情况。 _____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ 答案 My Best School Trip Last school trip, I went to the beach with my classmates on the bus. We had great fun playing on the beach, swimming in the water, surfing, fishing and we took many photos there. Later we visited the Blue Water Aquarium. We saw many different kinds of fishes there. There were sharks, seals, octopuses and so on. Some were big, others were small. In the afternoon, we went to the shop and bought many gifts. Finally, we had a big sea food dinner. We were tired, but really happy. It was my best school trip. 2、书面表达。(15) 学校英语社团在举办英语征文比赛。请你根据下表所列的内容要点，用 英语以“Learn to smile”为题写一篇短文，参加比赛。
英语基本句型写作练习(附答案)
英语基本句型写作练习一 分析下列句子成分并写出句型。 1. You should study hard. 2. She went home very late yesterday evening. 3. That morning we talked a great deal. 4. I wrote a letter last night. 5. I want to talk with you this afternoon. 6. He has read this book many times. 7. My brothers are all college students. 8. Mrs Brown looks very healthy. 9. Mr Johnson taught us German last year. 10. In winter, the days are short and the nights are long. 11. Grandma told me an interesting story last night. 12. Mary handed the wallet to the schoolmaster. 13. Would you please pass me the dictionary? 14. We call her Alice. 15. His parents named him John. 16. All of us considered him honest. 17．They pushed the door open.
18. There isn’t going to be a meeting tonight. 19. There was only a well in the village. 20. There is (are) a teacher of music and a teacher of art in the school.指出下列句子加粗部分是什么句子成分： 1. The students got on the school bus. 2. He handed me the newspaper. 3. I shall answer your question after class. 4. What a beautiful Chinese painting! 5. They went hunting together early in the morning. 6. His job is to train swimmers. 7. He took many photos of the palaces in Beijing. 8. There is going to be an American film tonight. 9. He is to leave for Shanghai tomorrow. 10. His wish is to become a scientist. 11. The meeting will last two hours. 12. They have carried out the plan successfully. 13. At the age of fifteen he became a famous pianist. 14. He showed the ticket to the conductor. 15．They have set the thief free.
浅谈英语写作能力的培养
浅谈英语写作能力的培养 [摘要]写作是听、说、读、写四种语言技能的重要组成部分，把听、说、读与写有机地结合起来，构建多元化英语写作教学模式，并结合教学实例着重介绍了以听助写，以说代写，以读代写，以思导写这四个模式，然后再进行认真评改，这是培养和提高学生写作能力的有效途径之一。 ［关键词］英语写作多元化教学模式以听助写以说代写以读促写以思导写习作评改 写作是听、说、读、写四种语言技能不可分割的一个重要组成部分，更是语言生成能力的重要表现形式，也是输入了大量语言信息后再进行输出的能力体现。全日制高级中学英语教学大纲要求中学生在高中毕业时能在有提示词语的条件下，用30分钟写80－100个词的短文，同时还要做到基本语法和常用句型无严重错误，意思表达清楚。但在教学中或在高考阅卷中常常会发现：学生的审题能力差，偏离主题现象严重；文章词语贫乏，语言素材不丰富，句子意识差；表达不得体，结构单一，缺乏连贯性，篇章意识差等。英语写作已成了英语教学的老大难问题，也成了英语教学的瓶颈。本文根据笔者近几年的教学实践与思考，就如何培养高中学生的写作能力作了一些尝试。 一、构建多元化写作教学模式
教师可以从听、说、读、思等方面探索构建英语写作教学的模式及提高写作教学水平的途径。 1.以听助写模式 听写是在英语教学中被广泛运用的一种方法。要保证听写的形式灵活多样，且不枯燥，呆板，就应该在坚持听写单词、词组和典型句型的同时，注重听写材料的选择和听写要求的变化，要把看似互不相干的单词、词组等按同义、近义、反义或容易写错的词进行比较、归纳、归类后再进行听写。比如，写日记时，就要写月份、星期、日期和天气情况等，于是，笔者就把月份、星期、时间表达法和表示天气的词集中起来听写，以增强听写材料的实用性和趣味性。此外，还有以下几种具体做法。 (1)听写连贯的短文，让学生对作文有一个整体概念； (2)将一篇意义完整的短文，以句子为单位打乱，听写完后，要求学生再按其逻辑顺序重新排列句子，使其成为一篇结构完整，意义连贯的短文。例如： a.he won the nobel prize in 1954. b. his legs were mjured during the world war i. c.in 1961, he ended his life with a sporting gun because of anxiety.
高考英语作文指导(3) 如何提高英语写作能力
如何提高英语写作能力 Ⅰ、多积累一些常用的、精彩的词、短语、句子。 1.积累一个词，应该要同时掌握这个词的用法。记单词不能光记它的表面意思，而应深入了解它的适用语境、常用搭配、习惯用法等，这样才算真正掌握了一个词。例如“Actually,no rules of the game states you must do anything”这个句子中，查字典了解到“state”一词意思是“表明、说明”，在这里作及物动词，用法之一是“…state…”。以后在写作中要表达“考试中取得高分表明你学习取得了很大进步”便可翻译成“The high marks of the tests state you've made great progress in your studies”。 2.对一些精彩的句子应摘抄下来，熟读成诵，并有意识地将它们应用到自己的习作中去。这里说的“精彩”，并不是专指那些生僻的、羞涩难懂的句子，而是一些表达方式新颖、生动形象的句子。例如《The Climate & Clothing of the UK》一文中有一句“September may find you eating your lu nch on some grassy spot in the sun one day and trying to shelter from the rain under an umbrella that has turned itself inside-out in a howling gale the next!”这个句子尽管长却不难理解，正是由于其倒装句式的妙用。假如将它变成一般性的陈述句便是“In September you may be eating lunch on some grassy spot one day and the next day you may be trying to shelter from the rain under an umbrella that has turned itself inside-out in a howling gale.”这样的陈述句就显得单调枯燥。一些原汁原味的英文习作之所以读起来更有味道，其中一个很重要的原因就是它们综合运用了不同的表达方式，能变换句式，避免重复哆嗦。有意识地多积累一些这样的精彩句子，并应用到自己的习作中去，便可摆脱那种“单一陈述”型的模式，使自己的文章更有活力。 Ⅱ、恰当运用过渡词 恰当运用过渡词可以使文章结构紧凑，过渡自然，避免脱节现象。时间
怎样提高英语写作能力
怎样提高英语写作能力 英语写作是衡量英语学习者英语综合水平和应用能力的一个重要指标，也是各类英语水平考试的一个重要内容，不论是国际上的TCEFL托福考试，还是国内的CET-四、六级考试，均要在客观性试题之外加试书面表达，以考查考生实际运用英语的交际能力，考生作文得分多少直接影响其英语考试成绩，因此写好一篇英语作文对考生可谓至关重要， 本文笔者拟从分析考生作文失分较多的原因为突破口，寻找如何提高考生英语写作水平的途径，不当之处，也期盼同行斧正， 一、考生作文失分较多的三大原因 1.语言基础知识贫乏，主要表现为： 一是词汇量的有限导致考生欲说不能，只能用有限的词汇来表达自己的观点和看法，导致用词欠妥和某一词语反复使用，使文章显得单调乏味；二是文章语言质量差，语法知识掌握不牢，在作文中主谓不一致，单复数搞不清，人称、时态和语态混乱，单词拼写错误多，句子结构不完整，中心思想不明确，让人看了觉得思路紊乱，支离破碎，不知道中心思想是什么。 2.受母语的束缚，主要表现为考生在写作中不遵从英语的表达或思维习惯，而是受汉语的影响误将汉语的词义与英语的词义等同，在实际写作过程中，脑子里想的是中文句子，然后找到与中文词一一对应的英文单词，再把一个个中文句子译成英语，导致用词错误，句子结构汉语思维痕迹明显，阐述时不能从主题入手，不能紧扣主题进行分析，致使文章主题不明确，出现了大量的“中式英语”，写出的文章显得词不达意、语病百出，使阅卷老师不知所云，分数不会太高。 3.缺乏应试技巧，主要表现为考生在考试写作中忽视审题，忽视格式，盲目落笔，导致了文章句式变换少，前后衔接手段单调，篇章结构混乱，中心思想表达不出来；甚至有的考生写一句数数字数，导致时间不够用，完不成要求写的内容；还有一些考生对本来该结束的文章，却偏偏再罗嗦两句，让人看了觉得偏离正文的主题，画蛇添足；另有一些考生在写作过程中采用漫游型写作方式，想到什么写什么，到写不下去的时候回过头来狂涂乱改，使得卷面又脏又乱，给阅卷老师留下不良印象，分数也不会太高。 二、针对问题寻找解决途径 1.打下扎实的语言基础，英语语言的功能指对这门语言知识掌握和运用能力，其中包括用词的准确和精练、修辞手段的自如运用、时态的准确运用以及语法和句法结构的熟练掌握，我们都知道，写作的一般程序是：词——句——段——篇，即选词造句，联句成段，联段成篇，要写好一篇作文，词汇是关键，无词难
高考英语专题写作——话题类作文
高考英语写作专题训练——话题类 第一部分五年高考题荟萃 Passage 1 (09·浙江) 5月1日。高二（3）班的学生志愿者Li Yue和Zhang Hua去阳光敬老院（Sunshine Nursing Home)开展志愿者活动（送水果、打扫、聊天等）。假如你是校英语报的记者，请按下列要点用英语写一则100~120个词的新闻报道。 1.时间、地点、人物、活动； 2.老人们的反应； 3.简短评论。 4.注意：报道的标题和记者姓名已给出（不计词数）。 Student V olunteers Brought Sunshine to the Elderly 【参考范文】 Student V olumteers Broutht Sunshine to the Elderly On May Day, Li Yue and Zhang Hua, students from Class Three, Grade Two, went o Sunshine Nursing Home and did some voluntary work. Upon their arrival, Li Yue and Zhang Hua were warmly welcomed, and respectfully, they presented the elderly with flowers and fruits. Then, they started working at once, cleaning the windows and sweeping the floor. Everything done, they sat in the yard chatting with the elderly people. When it was time for the volunteers to leave, the elderly people thanked them for their kindness. They said it was such a beautiful day that they would remember it forever. Li Yue and Zhang Hua were very happy. What they did has brought joy to others and enriched their own lives. By Chen Jie, School Nwespaper Passage 2
英语作文练习题目
You are the organizer of an English speech contest, and you want to invite a foreign teacher in your school to be a judge. Write an email to him, 1)telling him about the contest(time,location,topic, ect) 2)expressing your hope for his participation and his reply to your message. You should write approximately 100 words. Do not use your own name at the end of your email. Use “wang lin” instead. Below is a picture showing a young woman who works at home. Write an essay of about 120 words making reference to the following points: 1)the possible reasons why some people choose to work at home; 2)the strength and weaknesses of working at home. Your friend paul wants to know in detail about the part-time job you took at a restaurant dur-ing the summer vacation. Write an email to Paul, telling him about: 1)what you did on the job; 2)how you felt about the working environment and co-workers; 3)what you learned from the job. You should write about 100 words. Do not sign your own name at the end of your email. Use “wang lin” instead. You have just had a terrible trip to a foreign country. Post a message to an English online forum: 1)telling other travelers some of your had experiences; 2)giving them some suggestions about taking a trip. You found some problem with the book you bought from a US online bookstore. Write the bookstore an email to let it know: 1)when you bought the book; 2)what problem you found with the book; 3)what solution you expect. You work for a foreign company. Now you want to ask for a short period of leave. Write an email to your boss Mr. Smith to tell him: 1)why you want to ask for leave 2)how long you want to be away; 3)what you plan to do about your current work.
浅谈如何提高学生英语写作能力
浅谈如何提高学生英语写作能力 江苏省淮州中学窦莹 英语“听说读写”四种能力，其中“听”和“读”是输入信息，“说”和“写”是信息的输出，说写能力在某种意义上来说能体现一个人英语水平的高低。新编高中英语每单元的第四课都有写作,近几年的高考，书面表达所占比分都为25分。由可见,写作教学在高中英语教学中占有相当重要的位置。然而，现状并不乐观，学生对写作充满畏难情绪，习作质量较低，在高考中更难得到高分。作为中学英语老师，我们有责任和义务想尽一切方法，来提高学生这方面的能力。经过几年的探索和总结，笔者采用了一系列行之有效的方法，并在教学中大胆尝试，已取得了一定的效果。 第一，背诵范文。英语写作一般包括记叙文，说明文，议论文和公文写作。老师经过筛选，找出每种文体、题材各两三篇文章（同时给学生提供中文说明或图表），要求学生背诵，并限时检查。俗话说得好，“熟读唐诗三百首，不会作诗也会吟”。熟读课文，熟背精彩段落，使学生逐步掌握英语基本的表达方法，增强英语语感，有助于学生模仿范文，再用自己的语言表达出来。而且，通过这些范文，学生熟练各种题材和体裁的写作技巧，这是学生高考获取高分的一条捷径。经过一段时间的训练，学生们就会有语言材料可写，也能写得出来，否则，只有“咬笔头”了。这一点是写作的基础。 第二，听写练习。听写练习，一般可在每一单元教完之后进行。听写的内容包括单词、固定词组以及含有本单元重点语法的句子。单词、词组书写正确是句子正确的前提和保证。听写课文上的句子，要体现各种时态、语态以及句型，这有助于学生仿照句型，编出自己的语句。这是英语写作的基石。 第三，默写练习。这一练习有助于学生整体把握段落篇章，然后转化为学生自己的能力。课文上的英语语言，都是经过专家审订的，具有权威性，精确性，有利于学生模仿写作，也有助于学生深层次理解课文。每周在教学完一课或一单元之后，留出一点时间，限时让学生默写一段或几段不等。当然，默写前要要求学生提前准备，这样，学生就必须先把这部份背诵，然后才会默写。这也有利于学生听说能力的培养。默写完后，可让学生相互参照范文评改，也可以老师抽改，再根据学生默写情况进行点评。这样不断练习，学生们就会取得较快进步。 第四，单词、词组及固定句型造句。这一练习是写的一种有效的好方法。一般讲到重点单词、词组或句型，老师们也喜欢采用这种形式，让学生在课堂或课后造句。对于在Checkpoint里面的Useful expressions，让学生采用造句形式，效果更佳。这不仅能增强学生运用英语的能力，而且也有利于老师检查学生对本单元重点单词、词组及句型的掌握程度。这是一条行之有效的方法，必须长期坚持。 第五，英汉互译。这是一种传统练习。采用汉英互译练习形式，对练习写作也有很大的帮助，它具有方法灵活，操作简便的特点。学生可以在不经意间学习英语表达的方法。 第六，句型转换，变通表达。在练习题中一般没有这样单纯的句型转换、同近义或反意词转换练习，但我们通过这样的练习，使学生思路更活，不至于“把自己绑在一棵树上”。也就是说，当这种方式表达不出来或不完整，可用另一种方式来表达。如我们