a r X i v :q u a n t -p h /0209151v 1 27 S e p 2002
Realization of a resonant non-linear phase ?ip in cavity quantum
electrodynamics
Holger F.Hofmann a,b ,Kunihiro Kojima b ,Shigeki Takeuchi a,b ,and Keiji Sasaki
b
a
PRESTO,Japan Science and Technology Corporation (JST)
b
Research Institute for Electronic Science,Hokkaido University,Sapporo 060-0812
Tel/Fax:011-706-2648e-mail:h.hofmann@https://www.doczj.com/doc/462047838.html,
Abstract
Optical nonlinearities sensitive to individual photons may be extremely useful as elements in quantum logic circuits for photonic qubits.A much cited example is the work of Turchette et al.[Phys.Rev.Lett.75,4710(1995)],in which a phase shift of about 10degrees was reported.To improve this result,we propose a single sided cavity geometry with minimal
cavity losses.It should then be possible to achieve a
nonlinear phase shift of 180degrees.
Keywords:quantum level nonlinearity,cavity quan-tum electrodynamics 1Introduction
One of the fundamental challenges in realizing opti-cal quantum computation and similar applications of quantum information encoded in photonic qubits is the relative weakness of nonlinear interactions that could couple individual photons.Among the many propos-als made to overcome this limitation,some of the most impressive results have been obtained in cavity quan-tum electrodynamics [1].In particular,the experimen-tal observation of a nonlinear phase shift of 10degrees reported by Turchette et al.has attracted a lot of at-tention [2].The mechanism by which this phase shift is obtained is the saturation of a single two level atom con?ned in a single mode cavity.Therefore,the phase shift depends on a non-vanishing excitation of the atom and the results obtained for the magnitude of the phase shift should increase as the pump light approaches res-onance.The main limitation of this resonant improve-ment of the nonlinear phase shift is set by the sensi-tivity of the cavity transmission and the transversal losses to the atomic resonance.We therefore propose a re?ection geometry with negligible transversal losses as an optimized device for obtaining a nonlinear phase
shift sensitive to individual photons [3].With such a device,it should be possible to achieve nonlinear phase shifts of 180degrees.2Optical con?nement and the purpose of a bad cavity The source of the strong nonlinearity observed in cav-ity quantum electrodynamics is the two level atom that changes its optical properties drastically in its transi-tion from ground state to excited state.In principle,
this nonlinear change of the optical response is found in any individual two level system.However,it is dif-?cult to isolate a single two level atom in such a way that the optical input and output ?elds can be focussed
e?ciently on this individual atomic system.For this purpose,it is convenient to use a resonant cavity with a length equal to half a wavelength.In such a cav-ity,it is possible to suppress the coupling of the atom with any mode other than the single resonant cavity mode.As a result,all of the light entering the cav-ity will interact with the atom,and most of the light radiated by the atom will be emitted through the cav-ity mode.E?ectively,it is the purpose of the cavity to focus all the input light on the atom and to guide all the output light to the detectors.The longitudinal con?nement given by the cavity lifetime is not relevant for this purpose.It is therefore possible to achieve very good results in the bad cavity regime,where the cavity decay rate κis much faster than the coupling rate g of the ?eld-atom interaction.Figure 1illustrates a one sided cavity setup with
negligible transversal losses (γ?κ,g ).In this setup,the two level atom inside the cavity only interacts with the one dimensional ?elds on the left side of the cav-1
R B ≈1
R F ?1|E
dt
?σ? =?Γ ?σ? +2
dt
?σz
=?2Γ
?σz +
1
2βΓ b ?in
(t ) ?σ? +b in (t ) ?σ? ? .(1)In this formulation,the atom dynamics itself depends
only on the dipole relaxation rate Γgiven by
Γ=
g 2
2.
(2)
Since this dipole relaxation rate is entirely due to spon-taneous emission,the total spontaneous emission rate is equal to 2Γand the two contributions to Γcan be identi?ed with spontaneous emission through the cav-ity (g 2/κ)and with emission into non-cavity modes (γ/2),respectively.The only other coe?cient describ-ing the cavity geometry is the spontaneous emission factor βthat describes the fraction of the total sponta-neous emission emitted through the cavity,such that the coupling between the atom and the cavity input ?eld b in is given by
βΓ=
g 2
2βΓ ?σ? .(4)
Again,the spontaneous emission factor βmodi?es the
coupling between the atom and the ?eld.It is therefore interesting to investigate how a variation of βa?ects the nonlinear response of the atom.
3
Nonlinear response and phase shift optimization
For a continuous input ?eld of frequency ωand ampli-tude b in ,the steady state solution of equation (1)is given by
?σz =
?
Γ2+ω22βΓ(Γ?iω)
Γ2+ω2+4βΓ|b in |2
b in
=
((1?2β)Γ+iω)(Γ?iω)+4βΓ|b in |2
(a)Phase shift for β=0.2
-3
-2
-1
1
2
3
24681012
1416|?φ|
(deg.)
ω/Γ
(b)Phase shift for β=0.4
-3-2-10123
10203040
|?φ|
(deg.)
ω/Γ
(c)Phase shift for β=0.6
-3
-2
-1
1
2
3
255075100
125
150175|?φ|(deg.)
ω/Γ(d)Phase shift for β=0.8
-3
-2
-1
1
2
3
255075100
125
150175|?φ|(deg.)
ω/Γ
Figure 2:Dependence of the nonlinear phase shift ?φon the detuning frequency ωfor di?erent spontaneous emission factors β.
resonance,these regimes can be de?ned with respect to the dipole relaxation rate as |b in |2?Γ/βand |b in |2?Γ/β,respectively.In other words,Γ/βde?nes the intensity of the input light at which the nonlinear e?ect becomes signi?cant.
In the limit of high intensity input ?elds,|b in |2?Γ/β,the atom is completely saturated ( ?σz =0),and the response is that of 100%re?ection at an empty cavity,
b out ≈b in .(7)
The nonlinear phase shift obtained by this saturation e?ect is therefore equal to the phase shift caused by the single atom in the linear limit of weak ?elds,|b in |2?Γ/β).In this case,the response of the atomic system is given by
b out ≈
Γ(1?2β)+iω
√
given by equation(7)also includes an increase of the re?ected amplitude.For weak?elds,only a fractionηof the input intensity is re?ected.This fraction is given by
Γ2(1?2β)2+ω2
η=
Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets
Unit1 Americans believe no one stands still. If you are not moving ahead, you are falling behind. This attitude results in a nation of people committed to researching, experimenting and exploring. Time is one of the two elements that Americans save carefully, the other being labor. "We are slaves to nothing but the clock,” it has been said. Time is treated as if it were something almost real. We budget it, save it, waste it, steal it, kill it, cut it, account for it; we also charge for it. It is a precious resource. Many people have a rather acute sense of the shortness of each lifetime. Once the sands have run out of a person’s hourglass, they cannot be replaced. We want every minute to count. A foreigner’s first impression of the U.S. is li kely to be that everyone is in a rush -- often under pressure. City people always appear to be hurrying to get where they are going, restlessly seeking attention in a store, or elbowing others as they try to complete their shopping. Racing through daytime meals is part of the pace
财务风险管理 尽管近年来金融风险大大增加，但风险和风险管理不是当代的主要问题。全球市场越来越多的问题是，风险可能来自几千英里以外的与这些事件无关的国外市场。意味着需要的信息可以在瞬间得到，而其后的市场反应，很快就发生了。经济气候和市场可能会快速影响外汇汇率变化、利率及大宗商品价格，交易对手会迅速成为一个问题。因此，重要的一点是要确保金融风险是可以被识别并且管理得当的。准备是风险管理工作的一个关键组成部分。 什么是风险？ 风险给机会提供了基础。风险和暴露的条款让它们在含义上有了细微的差别。风险是指有损失的可能性，而暴露是可能的损失，尽管他们通常可以互换。风险起因是由于暴露。金融市场的暴露影响大多数机构，包括直接或间接的影响。当一个组织的金融市场暴露，有损失的可能性，但也是一个获利或利润的机会。金融市场的暴露可以提供战略性或竞争性的利益。 风险损失的可能性事件来自如市场价格的变化。事件发生的可能性很小，但这可能导致损失率很高，特别麻烦，因为他们往往比预想的要严重得多。换句话说，可能就是变异的风险回报。由于它并不总是可能的，或者能满意地把风险消除，在决定如何管理它中了解它是很重要的一步。识别暴露和风险形式的基础需要相应的财务风险管理策略。 财务风险是如何产生的呢？ 无数金融性质的交易包括销售和采购，投资和贷款，以及其他各种业务活动，产生了财务风险。它可以出现在合法的交易中，新项目中，兼并和收购中，债务融资中，能源部分的成本中，或通过管理的活动，利益相关者，竞争者，外国政府，或天气出现。当金融的价格变化很大，它可以增加成本，降低财政收入，或影响其他有不利影响的盈利能力的组织。金融波动可能使人们难以规划和预算商品和服务的价格，并分配资金。 有三种金融风险的主要来源： 1、金融风险起因于组织所暴露出来的市场价格的变化，如利率、汇率、和大宗商品价格。 2、引起金融风险的行为有与其他组织的交易如供应商、客户，和对方在金融衍生产品中的交易。 3、由于内部行动或失败的组织，特别是人、过程和系统所造成的金融风险。 什么是财务风险管理？ 财务风险管理是用来处理金融市场中不确定的事情的。它涉及到一个组织所面临的评估和组织的发展战略、内部管理的优先事项和当政策一致时的财务风险。企业积极应对金融风险可以使企业成为一个具有竞争优势的组织。它还确保管理，业务人员，利益相关者，董事会董事在对风险的关键问题达成协议。金融风险管理组织就必须作出那些不被接受的有关风险的决定。那些被动不采取行动的战略是在默认情况下接受所有的风险，组织使用各种策略和产品来管理金融风险。重要的是要了解这些产品和战略方面，通过工作来减少该组织内的风险承受能力和目标范围内的风险。 风险管理的策略往往涉及衍生工具。在金融机构和有组织的交易所，衍生物广泛地进行
新视野三版读写B2U4Text A College sweethearts 1I smile at my two lovely daughters and they seem so much more mature than we,their parents,when we were college sweethearts.Linda,who's21,had a boyfriend in her freshman year she thought she would marry,but they're not together anymore.Melissa,who's19,hasn't had a steady boyfriend yet.My daughters wonder when they will meet"The One",their great love.They think their father and I had a classic fairy-tale romance heading for marriage from the outset.Perhaps,they're right but it didn't seem so at the time.In a way, love just happens when you least expect it.Who would have thought that Butch and I would end up getting married to each other?He became my boyfriend because of my shallow agenda:I wanted a cute boyfriend! 2We met through my college roommate at the university cafeteria.That fateful night,I was merely curious,but for him I think it was love at first sight."You have beautiful eyes",he said as he gazed at my face.He kept staring at me all night long.I really wasn't that interested for two reasons.First,he looked like he was a really wild boy,maybe even dangerous.Second,although he was very cute,he seemed a little weird. 3Riding on his bicycle,he'd ride past my dorm as if"by accident"and pretend to be surprised to see me.I liked the attention but was cautious about his wild,dynamic personality.He had a charming way with words which would charm any girl.Fear came over me when I started to fall in love.His exciting"bad boy image"was just too tempting to resist.What was it that attracted me?I always had an excellent reputation.My concentration was solely on my studies to get superior grades.But for what?College is supposed to be a time of great learning and also some fun.I had nearly achieved a great education,and graduation was just one semester away.But I hadn't had any fun;my life was stale with no component of fun!I needed a boyfriend.Not just any boyfriend.He had to be cute.My goal that semester became: Be ambitious and grab the cutest boyfriend I can find. 4I worried what he'd think of me.True,we lived in a time when a dramatic shift in sexual attitudes was taking place,but I was a traditional girl who wasn't ready for the new ways that seemed common on campus.Butch looked superb!I was not immune to his personality,but I was scared.The night when he announced to the world that I was his girlfriend,I went along
毕业设计（论文） 外文文献翻译 文献、资料中文题目：财务管理和财务分析 文献、资料英文题目： 文献、资料来源： 文献、资料发表（出版）日期： 院（部）： 专业：财务管理 班级： 姓名： 学号： 指导教师： 翻译日期： 2017.02.14
外文翻译原文 Financial Management and Analysis is an introduction to the concepts,tools, and applications of finance. The purpose of this textbook is to communicate the fundamentals of financial management and financial analysis.This textbook is written in a way that will enable students who are just beginning their study of finance to understand financial decision-making and its role in the decision-making process of the entire firm. Throughout the textbook, you’ll see how we view finance.We see financial decision-making as an integral part of the firm’s decision-making, not as a separate function. Financial decision-making involves coordination among personnel specializing in accounting, marketing, and production aspects of the firm. The principles and tools of finance are applicable to all forms and sizes of business enterprises, not only to large corporations. Just as there are special problems and opportunities for small family-owned businesses(such as where to obtain financing), there are special problems and opportunities for large corporations (such as agency problems that arise when management of the firm is separated from the firm’s owners). But the fundamentals of financial management are the same regardless of the size or form of the business. For example, a dollar today is worth more than a dollar one year from today, whether you are making
Unit 1 1学习外语是我一生中最艰苦也是最有意义的经历之一。虽然时常遭遇挫折，但却非常有价值。 2我学外语的经历始于初中的第一堂英语课。老师很慈祥耐心，时常表扬学生。由于这种积极的教学方法，我踊跃回答各种问题，从不怕答错。两年中，我的成绩一直名列前茅。 3到了高中后，我渴望继续学习英语。然而，高中时的经历与以前大不相同。以前，老师对所有的学生都很耐心，而新老师则总是惩罚答错的学生。每当有谁回答错了，她就会用长教鞭指着我们，上下挥舞大喊：“错！错！错！”没有多久，我便不再渴望回答问题了。我不仅失去了回答问题的乐趣，而且根本就不想再用英语说半个字。 4好在这种情况没持续多久。到了大学，我了解到所有学生必须上英语课。与高中老师不。大学英语老师非常耐心和蔼，而且从来不带教鞭！不过情况却远不尽如人意。由于班大，每堂课能轮到我回答的问题寥寥无几。上了几周课后，我还发现许多同学的英语说得比我要好得多。我开始产生一种畏惧感。虽然原因与高中时不同，但我却又一次不敢开口了。看来我的英语水平要永远停步不前了。 5直到几年后我有机会参加远程英语课程，情况才有所改善。这种课程的媒介是一台电脑、一条电话线和一个调制解调器。我很快配齐了必要的设备并跟一个朋友学会了电脑操作技术，于是我每周用5到7天在网上的虚拟课堂里学习英语。 6网上学习并不比普通的课堂学习容易。它需要花许多的时间，需要学习者专心自律，以跟上课程进度。我尽力达到课程的最低要求，并按时完成作业。 7我随时随地都在学习。不管去哪里，我都随身携带一本袖珍字典和笔记本，笔记本上记着我遇到的生词。我学习中出过许多错，有时是令人尴尬的错误。有时我会因挫折而哭泣，有时甚至想放弃。但我从未因别的同学英语说得比我快而感到畏惧，因为在电脑屏幕上作出回答之前，我可以根据自己的需要花时间去琢磨自己的想法。突然有一天我发现自己什么都懂了，更重要的是，我说起英语来灵活自如。尽管我还是常常出错，还有很多东西要学，但我已尝到了刻苦学习的甜头。 8学习外语对我来说是非常艰辛的经历，但它又无比珍贵。它不仅使我懂得了艰苦努力的意义，而且让我了解了不同的文化，让我以一种全新的思维去看待事物。学习一门外语最令人兴奋的收获是我能与更多的人交流。与人交谈是我最喜欢的一项活动，新的语言使我能与陌生人交往，参与他们的谈话，并建立新的难以忘怀的友谊。由于我已能说英语，别人讲英语时我不再茫然不解了。我能够参与其中，并结交朋友。我能与人交流，并能够弥合我所说的语言和所处的文化与他们的语言和文化之间的鸿沟。 III. 1. rewarding 2. communicate 3. access 4. embarrassing 5. positive 6. commitment 7. virtual 8. benefits 9. minimum 10. opportunities IV. 1. up 2. into 3. from 4. with 5. to 6. up 7. of 8. in 9. for 10.with V. 1.G 2.B 3.E 4.I 5.H 6.K 7.M 8.O 9.F 10.C Sentence Structure VI. 1. Universities in the east are better equipped, while those in the west are relatively poor. 2. Allan Clark kept talking the price up, while Wilkinson kept knocking it down. 3. The husband spent all his money drinking, while his wife saved all hers for the family. 4. Some guests spoke pleasantly and behaved politely, while others wee insulting and impolite. 5. Outwardly Sara was friendly towards all those concerned, while inwardly she was angry. VII. 1. Not only did Mr. Smith learn the Chinese language, but he also bridged the gap between his culture and ours. 2. Not only did we learn the technology through the online course, but we also learned to communicate with friends in English. 3. Not only did we lose all our money, but we also came close to losing our lives.
1、Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 2、Making financial decisions is an integral part of all forms and sizes of business organizations from small privately-hold forms to large publicly-traded corporations. 做财务决策对于所有形式和规模的商业组织，无论是小型私人公司还是大型股份公开交易的公司来说，都是不可分割的一部分。 3、In today’s rapidly changing environment, the financial manager must have the flexibility to adapt to external factors such as economic uncertainty, global competition, technological change, volatility of interest and exchange rates, changes in laws and regulations, and ethical concerns. 在当今瞬息万变的环境中，财务经理必须具备足够的灵活性以适应外部因素，如经济的不确定性、国际竞争、技术变革、利息波动、汇率变动、法律法规变化以及商业道德问题。 4、The financial manager makes investment decisions about all types of assets-items on the left-hand side of the balance sheet. 财务经理要做出关于所有形式的资产—即资产负债表左侧所列示项目的投资决定。 5、For example, a firm must repay debt with interest over a specific period without typically sharing control with the lender. 例如，一个公司在偿还债务时必须还要偿付特定期间内的利息，而通常不用与债权人分享控制权。 6、When you examine a set of financial statements, you should keep in mind that a physical reality lies behind the numbers, and you should also realize that the translation from physical asset to “correct”numbers is far from precise. 当你检查一组财务报表的时候，你应该牢记：真实的东西是隐藏在数字背后的，并且你还应该意识到，把物理资产转换为数据是很难做到精确的。 7、The qualitative characteristics of accounting information include relevance, timeliness, reliability, consistency ,and comparability. 会计信息的质量特征包括相关性、及时性、可靠性、一致性和可比性。 8、The assets, which are the “things”the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。