2014届高三英语第二轮翻译专题练习
一, not … until… / Not until… / It was not until… that…
1.）
the meeting was almost over/was about to end did he show up.
2.直到二十世纪初人们才学会怎样防止这种疾病的蔓延。(prevent)
Not until the beginning of the 20th century did people learn how to prevent the disease from spreading.
3.（considerate）
Not until then/that time did he realize/was he aware considerate.
( considerate 同义词thoughtful / understanding)
4.可惜他们直到事故发生之后才采取措施防止它。( take )
It was a pity that they didn’t take any measures to prevent the accident until it happened/not until the accident happened did they take some measures to….
5.直到上周末收到你的来信时我们才如释负重。（relieve）
Not until we heard from you last weekend were we relieved/did we feel relieved.
二, The more… the more…
1．你的词汇量越大，你就感到用英语写作越容易。( it )
The larger vocabulary you have/The larger your vocabulary is, the you’ll feel it to write in English.
2．( It )
3．问题发现得越早，解决起来越容易。( solve )
The earlier the problem is found, the more easily it can be solved.
4．问题越难，我越有可能能够解决他们。(likely)
The more difficult the problems are, the more likely I am (to be able) to solve them/the more likely I can solve them.
前后likely词性不同
5．( able )
we’ll be able to work for our country in the future.
6．你练习讲英语越多，就越对你有好处。(do sb. good)
The more you practise speaking English, the more good it will do (to) you.
7．我们经常讨论的一个问题是：是否钱越多越幸福。( whether )
The topic we often discuss is whether
8．相对而言，孩子与父母交流越多，越不可能感到忧郁。(suffer from)
depression.
三, No matter how / however + adj. / adv. + S + V
1. 不管这个新体系有多复杂，我们还是要用它。(complicated)
No matter how complicated the new system is, we’ll have to use it.
2．无论社会发展得多快，这个传统应该代代相传。(pass on)
However fast the society develops, this tradition should be passed on from generation to generation.
3．无论他如何努力，他似乎永远学不好物理。( make )
It seems that however hard he learns physics, he can never make it.
4．不管我们有多忙，下星期我们一定会举行一次欢送会向那些退休工人们表示敬意。
(in honor of)
However busy we are, we will certainly give/hold/throw a farewell party in honor of those retired workers next week.
5．不管天有多晚，他从不把今天必须做的事拖到明天。(put off)
However late it is, he never puts off what must be done today till tomorrow.
6. 如果我们以一种强烈的意志工作，我们能够克服任何的困难，无论这个困难有多大。( overcome )
If we work with a strong will, we can overcome any difficulty, however great it is.
四, 让步状语从句)
1.虽然他很聪明，但他不愿把全部时间用在学习上。(devote…to)
Clever as/though he is, he is not willing to devote all his time to his study.
2.他很累，但他还是工作到深夜。(work late )
Tired as he was, he still worked late into the midnight.
3.( know )
4.(admire)
dmire him as a writer, I don’t like him as a man. =Though I admire him as a writer very much…
5.尽管我一直支持他，但这次我并不赞成他说的。( agree )
Much as I am always on his side, I don’t agree with him this time.
6．虽然他们尝试了，然而却无法找到埋在山洞里的财宝。( T ry )
Try as they did/might/could, they could not find the treasure buried in the cave.
Search as the police did, …
五，no sooner … than…
1.
2.他一到实验室，就开始做实验。(set out)
No sooner had he got to the lab(oratory) than
3.( switch on )
Hardly had the boy the computer when his father came home and asked him to do his homework.
4.
六，where / wherever
1.
2.那些大学生在毕业之后会去任何他们被需要的地方。( graduate )
Those college students will go wherever/anywhere they are needed after graduation.
3.众所周知，药品不应该放在孩子们可以拿到的地方。(accessible)
As we all know, medicine should not be kept/put where it is accessible to children/children can reach it.
4.我会把这本书放在你之前放的地方，并在我放它的地方做个记号。(make a mark)
I will put the book where you placed/put it and make a mark where I put it.=make a mark at the place in which/where I put it.
七，t he first time = when … for the first time；every time / each time = whenever
the moment / the instant = as soon as
1.
The first time 后连接的是句子
2.第一次坐飞机时，飞机起降时感到不舒服是很正常的。(it is normal …)
When you take a plane for the first time/The first time you take a plane, it is normal (for you) to feel uncomfortable while the plane is taking off or landing.
3.每次他妈妈叫他帮助做家务，他总是假装在看书。
4.（remind）
Every time I see
Each time you finish reading the magazine in the reading room, please put it where it was.
= please put it in the place where it was.
此句如果没有where这个关键词也可以转换成please put it back to its original place.
6.虽然好几年没碰到他了，但昨天我一看到他就认出他了。( recognize )
Although I hadn’t met him for years, I recognized him the moment I saw him yesterday.
八，This / It is the first / second time that …have done；It was the first time that…had done; It is (high/about) time that…did；It is time for sb. to do sth.
1.这是他第一次独立解决这个问题。( on one’s own )
This was the first time that he had solved the problem on his own/alone/independently/by himself.
2.这是他们第一次赢得一场正式比赛，因此每个人都欣喜若狂。( with joy )
It was the first time that they had won a formal/regulation game, so everyone was wild with joy.
3.这是我第三次没有通过驾驶考试。( pass )
It is the third time that I have failed to pass the driving test.
九，It will (not) be …before… does （It won’t be long before…）
It was (not) ...before (i)
1.不久我们就要从高中毕业了。( graduate )
It won’t be long before we graduate from senior high school.
2.(on the scene)
It wasn’t long before
3.很长一段时间之后他才意识到了他的错。（不久他就意识到了他的错。很快他就意识到了他的错。）( realize )
It was long before he realized his mistake.
It was not long before he realized his mistake.
It was before long/soon that he realized his mistake.
4.过了几分钟我才觉察到刚才发生的事。（aware）
It was several minutes before I was aware of what had happened just now.
5.20年后他的研究成果才最终得到承认。(recognize)
It was twenty years before the findings of his research were eventually recognized.
6.过了一段时间我的眼睛才适应了黑暗，能够辨别出不同的动物。(make out)
It was some time before my eyes became used/accustomed/adapted to the dark and could make out different animals.
十，It is (has been)...since ...did；It was...before (i)
1.自从我们上次互相见面，几乎已经五年了。( meet )
( seem )
3.自她四岁以来，她一直每天练习弹钢琴。( practice )
She has been practicing playing the piano every day since she was four.
十一，Never, Never before/ Nowhere else, Seldom, Little （倒装句）
1．我从来没有意识到他有多幽默。( how )
Never before have I realized how humorous he is.
2．我们从来没有比现在更为自己是中国人感到自豪。( proud )
Never before have we been prouder of being Chinese than (we are) now.
3．上海市民的环保意识从来没有像今天这么强。（… before…）
Never before have the citizens of Shanghai had such a strong sense of environmental protection as it is today. =Never before has Shanghai citizens’ environmental awareness been so strong as it is today.
4．我很少见到像亨利这样考虑周到的人。( considerate )
Seldom have I seen such a considerate person as Henry.
5．尽管他已经18岁了，但他很少意识到与别人交流的重要性。( communicate )
Seldom does he realize the importance of communicating with others though he is already 18 years old.
注意时态，前后没有时间先后。
6．他几乎不知道所发生的事。( what )
Little did he know about what had happened.
十二，Only + 状语(介词、副词、从句)，倒装句
1．只有在那时，T om才承认他错了。( admit )
Only then did T om admit that he was wrong.
Only at that time…
2．只有在这家商店，我们才能买到如此好的家具。( such )
Only in this shop can we buy such good furniture.
3．只有当战争在1949年结束后，他才开始了新的生活。( begin )
Only when / after the war ended/ was over in 1949 did he begin a new life.
4．
Learn new knowledge 搭配欠妥
5．只有通过科学的锻炼才能使人延年益寿。( live )
Only by taking/doing exercise in a scientific way/Only through scientific exercise can people live longer.
1．他的房间太小了，连个床都放不下。( put )
So small is his room that a bed can’t be put in.
…can’t be put into it.
2．他们对哲学了解很少，以至于其中大多数人根本不能理解讲座。(beyond sb)
So little did they know about philosophy that the lecture was completely beyond
most of them.
3．时间是如此珍贵，我们不能浪费它。( waste )
So precious is time that we can’t afford to waste it.
4．他全神贯注于阅读以致于没有注意到我们进来。(be absorbed in…)
So absorbed was he in reading that he didn’t notice that we came in.
或者…notice us come in.…但是notice us coming in不妥。
5．在口试中，面对两位老师，他紧张得一句话也说不出来。(face)
So nervous did he feel/was he in the oral test that he couldn’t say a word/anything
facing/when he faced/in front of/in face of/in the presence of the two teachers.
6．有噪音以至于别人听不见我的话。(make oneself…)
Such a noise was there/So noisy was it that I couldn’t make myself heard.
or: There was such a noise that…
十四，祈使句/ 名词，or / and …
1.继续努力（再努力一下），你将来总有一天会成功的。(sure)
Another effort/One more effort/Make another effort/Work harder, and you are sure to succeed someday in the future.
2.再走一步, 你就有可能坠入山崖。( fall )
One more step, and you may fall down from the hill.
3.多吃水果，你就不用担心缺少维生素。
Eat more fruit, and you don’t have lack of vitamins.
4.听从你医生的意见，否则你的咳嗽会更糟糕。(follow)
Follow/T ake your do ctor’s advice, or your cough will get worse.
十五，The reason (why )+ 句子/ for (doing ) sth… was / is that Cl.
1．他从未想到他被拒绝的原因是不会电脑。
It never occurred to him that the reason why he was that he couldn’t use/operate the computer.
2．他们成功的原因在于他们能从错误中学到东西。( lie )
The reason for their success/why they succeeded lay in the fact that they could learn from their mistakes.
3．他身体差的原因是他不太注意饮食和休息。( pay )
4．他没有参加昨晚的聚会是因为没有人告诉他。( attend )
The reason why he didn’t attend the party last night was that nobody had told him about it.
十六，It’s (high / about) time that…did…；It is the first time that…have done…
It was the first time that…had done；It is time for sb. to do sth.
1．该你上床睡觉的时候了。( go )
It is time for you to go to bed. / It is time that you went to bed.
2．该你下决心的时候了。( make )
It is high time that you made up your mind.
3．(reflect)
十七，By the time…
1．到他回来为止，我将做完我的回家作业了。( finish )
By the time he comes back, I will have finished my homework.
2．到我回到家时，雨已经停了。( stop )
By the time I came back, the rain had stopped.
十八，What moved / touched / struck sb. was + N. / that
What delighted sb. (most) was …; What surprised / amazed sb. was …
What interested / worried / troubled / disappointed sb. was …
the victims in the accident.
2.令我们大家感动的是这位科学家虽身在异乡仍心系祖国。( miss )
What has moved all of us is that the scientist always thinks of/misses his motherland while he is abroad/ while he lives overseas.
3.使我最高兴的是她的礼物正好就是我正想着要买的东西。( delight )
What delighted me most was that her present was just what I had been thinking of buying myself.
4.令父母担心的是，她已决定不吃早饭。
What worries her parents is that she has decided
5.当时最鼓励我的是老师和朋友的评价。 )
What encouraged me most at that time/then was the comment s of the teachers and friends.
对…的评价the comment on,
来自于…的评价the comment of
is that I can hardly learn all these English words by heart.
十九，被动语态句子
1．应该特别强调环保的重要性。(emphasis)
Special emphasis should be laid/ put/ place on the importance of protecting the environment/environmental protection.
(The importance of protecting the environment should be laid special emphasis on.)
强调: pay attention to
Place/put/lay emphasis on
attach importance to
give priority to
2．
When children grow up, they should be encouraged to do
themselves.
3．(threaten)
prevent more people from being threatened with AIDS.
4．( spread )
5．应该非常注意培养学生的学习习惯。(cultivate)
Much attention should be paid to cultivating students’ study/learning habits.
6．这些老年人在医院受到了很好的照顾。( take )
The old people are taken good care of/are well looked after/are well cared for in the hospital.
7．应该鼓励中学生积极参加社区服务。( take )
Middle school students should be encouraged to take an active part in community service.
8．应该利用每一分钟来练习我们的英语。(use)
Every minute should be made use of to practise our English.
W e should make use of every minute to…
Make use of sth-----
sth be made use of-----
use be made of sth
二十，It is / was (in)convenient (for sb.) to do sth.；If it is convenient to/for sb,…
1.你从这儿到火车站很方便。( go )
It is convenient for you to go to the railway station from here.
2.你明天开始工作方便吗？( start )
Will it be convenient for you to start work tomorrow?
3.既然你的腿目前上着石膏，你四处走动肯定很不方便。(in plaster)
Since/ Now that your leg is in plaster at present, it must be inconvenient for you to move around/about.
4.这位科学家现在不方便对这项发明发表评论。( make )
It is not convenient for the scientist to make comment s on/comment on this invention now.
5.据我所知，在那个社区里购物很方便。( do )
As far as I know, it is very convenient to do shopping in that community.
6.如果你方便的话，请帮我把包裹从邮局取回来。(fetch)
If it is convenient to you, please fetch the parcel for me from the post office.
也可以使用If convenient/possible/necessary，…
二十一，Whenever / When it c
1.
When it comes to lifetime study.
2.T om
T
3.无论什么时候涉及到学数学，她就变得很紧张。( become )
She becomes nervous whenever it comes to learning maths.
4.当涉及到决定生活目的的时候，甚至最明智的哲学家也只是在猜测。( guess )
When it comes to determining the purpose of life, even the wisest philosophers are just guessing.
二十二，It is/ was likely that…；Sb/ sth be likely to do…；It is possible for sb. to do…
1. 会议可能下星期举行。( hold )
The meeting is likely to be held next week.
It is likely that the meeting will be held next week.
2.据说吸烟可能引起心脏病和其他的疾病。( cause )
It is said that smoking is likely to cause heart disease and other diseases.
3.
Y oung people rather than old people
4.她打开电视机，但没有发现任何可能使她感兴趣的。( turn )
She turned on the TV, but found nothing that was likely to interest her/ but found that nothing was likely to interest her. 前半句是定从，后半句是宾从。
5.有可能这个新建的语音室不久将向全体师生开放。(be open to)
It is likely that the newly-built language lab will soon be open to all the teachers and students.
二十三，It is /was (im)possible that…/ it is (im)possible for sb to do sth
1.
fall ill.
2.要想让
二十四，It is hard to imagine / believe / foresee/forecast…
1.当别的孩子在玩耍的时候，很难想象一个学生能集中思想在课本上。( focus on )
I t’s hard to imagine that a student can focus on/concentrate on/fix his attention on/be absorbed in/put his heart into/be preoccupied with/bury himself in his textbook while other children are playing.
2.很难想象这位电影明星在电影界一直活跃了长达半个世纪之久。（
It’s hard to imag ine that the film star could remain active in the film circle for .
3.很难预计她是否下周能康复。( recover )
It’s hard to foresee whether she will recover next week.
forecast 预报
4.我们很难预见将来，所以眼下我们要做的就是珍惜现在所有的。
It’s hard for us to foresee t he future, so what we should do at present.
5.难以相信他一辈子除了工作没有任何业余爱好。
二十五， find it hard to do…；It is no /not any good /use doing
1.牛奶打泼，哭也没用。( cry )
It is no use crying over the spilt milk.
2.世界上没有后悔药，你应该知道重要的是
making the same mistakes once again.
3.光学不练是没用的，“熟能生巧”这句话很有道理。( make )
It is no use learning without practice. The saying “Practice makes perfect” is very true.
4.和他们争论没有什么好处。(argue )
It is no good arguing with them.
5.像那样谈论是没什么好处的，我们必须制定一个计划，然后加以实施。( carry out )
It is no good talking like that. W e must make a plan and carry it out.
carry it out 的语序
discuss vt.
二十六，There is no need (for sb) to do sth
1.阅读时，你不必碰到每个新单词就查字典。( come across )
There is no need for you to look up every new word (in the dictionary) you come across/ meet with / run into while (you are) reading / in reading.
2.你没有不要对自己太苛刻。(be hard on)
There is no need for you to be so hard on yourself.
对自己太苛刻be hard on/be strict with/be critical of yourself
3.( reach )
an agreement, there is no need to turn to the lawyer.
4.没有必要把我看作是你的老师，我们可以相互学习。( look on )
There is no need to look on me as your teacher and we can learn from each other.
二十七，There is no doubt that…
1．毫无疑问，每个人都有选择自己生活方式的权利。
2．毫无疑问，政府将采取措施防止这种疾病的蔓延。( spread )
There is no doubt that the government will take measures to prevent this disease from spreading/ prevent the spread of this disease.
3．毫无疑问，(当提到)教育（时）应将重点放在学生的个性发展上，而不是分数上。(personality)
There is no doubt that when it comes to education/speaking of education, emphasis should be put/placed/laid on the development of students’ personality instead of marks/ scores/results/grades.
4．毫无疑问，她能达到目标，因为她坚信：有志者，事竟成。( convince )
There is no doubt that she can accomplish her ambition/dream/goal/ideal, because she firmly believes that / holds a firm belief that /is convinced that where there is a will, there is a way.
二十八, There is no/ little possibility that…/ of doing…;
It is not possible for sb. to do…
( within )
the examination paper can be finished within an hour.
It is impossible to finish the examination paper within one hour.
an hour and a half/one and a half hours 一个半小时
half a century 半个世纪
2.
Is there any possibility of
3.那些过多地注意荣誉和金钱的科学家不可能获得诺贝尔奖。( award )
the scientists who pay too much attention to/care much about honor and money will
the scientists who pay too much attention to/care much about honor and money to
fame 名声honor 荣誉
二十九, There is no / not much / not any point (in) doing …; It is no use doing…
1.进一步讨论这个事没什么意义。( issue )
There is no point in discussing the issue further.
2.(take any notice)
There is not much point in complaining
complain to sb of/about sth
3.你认为和她为鸡毛蒜皮的小事争论不休有意义吗？( argue )
Do you think there is any point arguing with her over/about such small matters/trifles?
三十, There is no denying that …
1.不可否认，他们的生活质量每况愈下。( from… to )
There is no denying that the quality of their life has gone form bad to worse.
Life quality 生活质量
Living standard 生活水平
Life style 生活方式
2.不可否认，电脑使我们的生活更方便，但也存在有一些问题。(there exist)
There is no denying that computers make our life more convenient, but there exist some problems.
三十一, There happened/s to be…; There seemed/s to be…
There is likely to be…; There is bound to be…
1.今天下午碰巧有一个新闻发布会。( press )
There happens to be a press conference this afternoon.
2.那只用报纸包起来的瓶子里碰巧有治牙痛的药。( wrap )
There happens to be some medicine for toothache in the bottle wrapped in the newspaper.
3.所幸爆炸发生时屋里恰好没人。( explosion )
Fortunately there happened to be no one in the house at the time of the explosion/when the explosion occurred. Fortunately it happened that there was no one in the house at the time of the explosion/when the explosion occurred.
There seems to be no reason to postpone/put off the lecture.
5.似乎没有多大他会来的希望。( much hope )
There doesn’t seem to be much hope that he’ll come / of h is coming.
There seems not to be much hope that he’ll come / of hi s coming.
6.对提出的建议似乎没有反对意见。( put forward )
There seem to be no objection s to the suggestion put forward.
三十二, It (so) happened/s that…; It seemed/s that…
1.昨天在晚会上我碰巧碰到了你上次提到的那位著名的科学家。( refer )
It happened that at the evening party yesterday I met the famous scientist (whom) you
time.
2.如此碰巧史密斯先生没有参加晚会因为那天他的母亲病的很重。( fail )
It so happened that Mr. Smith failed to attend the party because his mother was seriously ill that day.
3.这家商店似乎属于我叔叔工作的那家公司。( belong )
It seems that the shop belongs to the company where my uncle works.
It seems that the shop belongs to the company for which my uncle works.
The shop seems to belong to…
4.上海的超市似乎正沿用西方国家“越大越好”的模式。( pattern )
It seems that the supermarkets in Shanghai are following the pattern
It seems that the supermarkets in Shanghai are following the pattern of the western countries that “the bigger a supermarket, the better it is” .
5.看来这一次部长不能对记者提出的问题避而不答了。( avoid )
It seemed that this time the mi nister couldn’t avoid answering the questions raised by journalists.
三十三, It matters much / a lot ; It matters little = it doesn’t matter
1．
2．去做值得做的事情至关重要。( worth )
It matters much to do what is worth doing.
It matters much that you do what is worth doing.
3．如果你迟到，没多大关系。( late )
It doesn’t matter if you’re late.
4．谁提出这个建议无关紧要，只要这个建议使我们得益处。( benefit )
It doesn’t matter who puts forward the suggestion as long as it benefits us.
It matters little who puts forward the suggestion as long as it benefits us.
三十四, What (really) matters (to sb) is ….
1.对我们来说，重要的不是赢，而是参与。( take )
What matters to us is not to win but to take part.
2.真正重要的是不在于别人怎样看待你，而是你怎样看待自己。( treat )
What really matters is not how others treat/regard/look on/think of you but how you think of/treat yourself.
3.我们能赚多少钱无关紧要，对我们来说，重要的是保持健康。( keep )
It doesn’t matter how much money we can earn, but w hat really matters to us is to keep fit / healthy.
三十五，not …but…
1.真正重要的不是你所说的，而是你所做的。(it is … that )
It is not what you say but what you do that really counts / matters.
It is not A but B that matters/ counts.
It is not A that matters but B.
It is B not A that matters.
It is B that matters not A.
2.使我惊讶的不是他所说的话，而是他说话的方式。（the way ）
What surprised me was not what he said but the way (that/in which) he said it.
What surprised me was not what he said but how he said it.
3.遇到困难时，我们需要的不是彼此埋怨，而是相互帮助。
When we meet with difficulties, what we need is not to but to help each other.
三十六, It is obvious / apparent that…
1.这部电影显然不适合青少年。( fit )
It is obvious that this film is not suitable / fit for teenagers.
2.很显然，定期进行体育锻炼对我们的健康有益处。( beneficial )
It is obvious that doing physical exercise regularly is beneficial to / can benefit our health.
Sth. is beneficial to …
Sth. benefits sb.
Sb. benefits from sth.
3.很显然，这两个国家经常的交流已加强了他们的关系。( strengthen )
It is obvious that the frequent communication between the two countries has strengthened their relationship. strengthen the friendship / cooperation / communication / defense / muscles/ understanding
三十七, bear / keep sth. in mind; bear / keep in mind that…
→ take it into consideration th at…; T ake it for granted that…
●take sth. into consideration
into consideration that …
●take sth. for granted
for granted that …
It is taken for granted that …
1．我总是牢记我母亲所说的话。( what )
I always bear what my mother has said to me in mind.
I always bear in mind what my mother has said to me.
2．开车时,每位驾驶员都必须牢记任何的疏忽都可能造成事故，甚至死亡。( cause )
While driving, every driver must bear in mind that any careless ness will cause an accident or even death.
3．我们要牢记我国是个严重的缺水大国。( lack )
We must keep in mind that ours is a large country that lacks water badly / that our country is one with a serious shortage of water.
lack vt. lack sth.
lack n. (a) lack of information
for lack of sth.
be lacking in= be short of
4．我们必须牢记年轻人不经历风雨就不能见彩虹。(achieve)
We must keep in mind that young people will achieve nothing without experiencing difficulties.
→… will not achieve success unless they experience / go through some difficulties.
三十八, take sth for granted;
take it for granted that …; it is taken for granted that …
1.不要想当然的认为毕业后总能找到工作。( graduation )
Never take it for granted that you can always find a job after graduation.
2.子女赡养父母是天经地义的。( support )
It is often taken for granted that sons and daughters should support their parents.
3.我们经常把父母提供给我们的衣食当作理所当然的事。( provide )
We often take it for granted that our parents should provide us with food and clothing.
4.理所当然的认为一个小孩喜欢吃任何提供给他的东西，他可能就会这样。( offer )
T ake it for granted that a child likes to eat and he probably will.
三十九, find / feel / think / consider + it + adj. / n. + to do sth. / that…
1.我们觉得很难赶上科技领域的迅速发展。( keep )
We feel / felt it difficult to keep up with the rapid development in the field of
science and technology.
2.我感到教会学生尊重他国文化是我的责任。( respect )
I feel it my duty
3.我发现很有必要记一些代代相传的谚语。( pass on )
I find it necessary to memorize some proverbs which have been passed (on) from
generation to generation.
4.你认为不背一个单词就能学好一门外语吗？( learn )
Do you think it possible to learn a foreign language well without learning a single
word by heart?
5. 你认为把高中未毕业的孩子送到国外留学有必要吗？(abroad)
Do you think it necessary to send the children who have not graduated from senior high
school to study abroad?
( get )
habit of smoking, you’ll find it hard to get rid of it.
四十, make it + adj. (difficult/easy/possible/convenient…) + (for sb.) to do / that …;
make + sth. + adj. sth. be made + adj.
1. ( stay )
It was your help during the tourist season.
2. 我感激你的好意使得这样的经历对外国学生成为可能。( appreciate )
I appreciate your kindness in
3. 邻居们明确表明，如果约翰继续播放摇滚乐直到深夜，他们要向警方投诉。(continue)
deep into the night, they will complain to the police.
4. ( exploration )
has been made possible
5. 我必须表明清楚我不去像酒吧那种地方。( like )
(s) like bars.
四十一,make it a rule to do / that …(make it a rule to do的结构更正规)
1.( exchange )
They have made it a rule
They have made it a rule to …..
2.我们订了一个规则，由值日生用英语讲每日新闻。( on duty )
We have made it a rule that the student on duty should tell us the daily news in English.
3.这所学校规定：学生不许将手机带进校园。( allow )
4.我规定每天早上大声朗读英语。( aloud )
I make it a rule to read English aloud every morning.
四十二, It is up to sb to do sth
1.这个周末去野餐还是去游泳，由你决定。( go for )
It is up to you to decide whether to go for a picnic or (to) go swimming this weekend.
2.做广告旨在吸引消费者，但是否买一个产品还是由消费者决定。(intend)
Advertising is intended to attract consumers, but it is up to the consumers/them to decide whether to buy a product. be intended to do = be meant to do 旨在
3.我们有责任帮助那些有困难的人。( in need )
It is up to us to help those in need / in trouble.
如无须使用up的结构，也可以说It is our responsibility to help those in need / in trouble.
4.在大学，靠你自己去阅读和理解老师给你的材料。( assign )
In the college, it is up to you to read and understand the materials assigned by your teachers.
四十三, see to it that … = make sure that … 注意从句时态为一般时
1.离开实验室之前请务必关好门窗。( close )
Please see to it that the doors and the windows are closed before you leave the lab.
2.你最好回去确认一下所有的药瓶都严密保管。( under )
Y ou’d better go back and see to it that all the medicine bottles are kept under lock and key.
3.我已被告知，汉斯会负责你的计划很快投入实施。( put into )
I have been told that Hans will see to it that your plan is put into practice soon.
四十四, It is necessary (for sb) to do …
1.把我们在学校里所学的应用到日常生活中是很有必要的。( apply )
It is necessary for us to apply what we have learnt at school to our daily life.
2.大学生很有必要读一些与他们专业无关的书籍。( relate )
It is necessary for university students to read some books that are not related to their major(s).
3.经过一段时间的努力工作，放松一下是完全必要的。( relax )
It is absolutely necessary to relax (yourself) after a period of hard work.
4.年长的人有必要了解年轻人在想些什么，感觉些什么。( understand )
It is necessary for older people to understand what young people are thinking about and how they feel.
四十五, It is (generally) believed / thought/acknowledged that…
It is generally believed that the growth of the street violence is closely related to horror films on TV.
2. 大家普遍相信没有必要给学生太多的作业。( need )
It is generally believed that there is no need to assign too much homework to students.
assign sb sth =assign sth to sb
3. 说实话，人们通常认为在校学习的每一门课程都各自有用。( in its own way )
T o tell the truth, it is generally acknowledged that every subject that students learn at school is useful in its own way.
四十六, I would appreciate it (very much ) if you could …
I appreciate one’s kindness in doing sth
1.如果你能帮我一个忙我将不胜感激。( favor )
I would appreciate it (very much ) if you could do me a favor.
2.如果你能带我参观一下你们的校园，我将非常感谢。( show )
I would appreciate it very much if you could show me around your campus.
3.我感激你为我从网上得到这么多的有关国际贸易的信息。( on the Internet )
I appreciate your kindness in getting so much information on international trade / business for me on the Internet.
4.我感激你的好意使得这样的经历对外国学生成为可能。( experiences )
I appreciate your kindness in making such experiences possible for foreign students.
四十七, those who…
1.只有勇敢面对挑战的人才有可能成功。( likely )
Only those who face the challenge bravely/ face up to the challenge are likely to succeed.
2.只有患过重病的人才真正明白健康对于一个人意味着什么。( aware )
Only those who have suffered from serious illness are really aware of what health means to a person.
3.人们对于那些乐于帮助他人脱离困境的人总是满怀感激之情。( grateful )
People are always grateful to those who are ready to help others out of trouble.
4.对我们公司生产的产品感兴趣的人，请与我们联系。( contact )
Those who are interested in the products made in our company, please contact us.
5.那些志愿去做好事的人从来不图金钱的回报，他们认为只有这样才能问心无愧。( in return )
Those who volunteer to do good deeds never ask for money in return. They think only in this way can they have a clear conscience.
6.那些空难的辛存者永远忘不了那可怕的经历。( survive )
Those who (have) survived (in) the plane crash will never forget their horrible / frightening experience.
四十八, be to blame (for sth)
I can only depend on you to find out who is to blame for the damage caused by the great fire.
2．我认为这次失败不该怪吉姆。( failure )
I don’t think Jim is to blame for the failure.
3．依我看，你自己应该为这次实验的失败负责。( yourself )
In my opinion, you yourself are to blame for the failure in the experiment.
四十九, Contrary to one’s expectation / wish…; Contrary to what sb expected / thought, …
1.与人们预料的相反，那所大学女生的比例正在下降。( decline )
Contrary to what people expected/ people’s expectation, the proportion of the girl students in that university is declining.
2.与我们的愿望相反，我们篮球队昨天没有赢得比赛。( fail )
Contrary to our wish, our basketball team failed to win the game yesterday.
3.与二十年前人们的预言相反，现在越来越多的年轻人离开父母独立生活。( live on )
Contrary to what people predicted 20 years ago, more and more young people leave their parents and live on their own.
4.和人们的期望相反，这个学校的暴力问题的数量不降反升。( not… but )
Contrary to what people expected, the number of violence problems in this school has not decreased/ dropped, but increased rose.
5.和我早先想的相反，证明事实菲力普是成功的。( prove )
Contrary to what I had thought, Philip proved (to be) successful.
Contrary to what I thought, Philip has proved (to be) successful.
五十, With the development / increase / help / rise / improvement of…
1.随着经济的飞速发展，中国在国际事务中起着越来越大的作用。( play )
With the rapid development of economy, China is playing a greater role in international affairs.
2.随着人口的飞速增长，水资源的缺乏成了一个大问题。( lack of )
With the rapid increase in population, the lack of water resources becomes / is becoming a big problem.
3.在医生的帮助下，他父亲的重感冒已完全好了。(recover from)
With the help of the doctor, his father has recovered from a bad cold.
recover from 主动
4.随着超市的兴起，购物对我们来说变得越来越方便。( shopping )
With the rise of supermarkets, it is becoming more and more convenient for us to do shopping.
注意形式主语的使用
5.随着生活水平的提高，越来越多的人想要周游世界。(make a tour)
With the improvement of living standard, more and more people want to make a tour around the world.
五十一, cannot /never …too + adj. / adv.
1.在交网络朋友时，你怎么小心也不为过。( net )
第五节合并财务报表综合举例 【真题?2018年综合题】甲公司对乙公司进行股票投资的相关资料如下： 资料一：2015年1月1日，甲公司以银行存款 12 000万元从非关联方取得乙公司的60%的有表决权股份。并于当日取得对乙公司的控制权，当日乙公司所有者权益的账面价值为 16 000万元，其中，股本 8 000万元，资本公积 3 000万元，盈余公积 4 000万元，未分配利润 1 000万元。乙公司各项可辨认资产、负债的公允价值与其账面价值均相同。本次投资前，甲公司不持有乙公司股份且与乙公司不存在关联方关系。甲、乙公司的会计政策和会计期间相一致。 资料二：乙公司2015年度实现的净利润为 900万元。 资料三：乙公司2016年5月10日对外宣告分配现金股利 300万元，并于2016年5月20日分派完毕。 资料四：2016年6月30日，甲公司将持有的乙公司股权中的1/3出售给非关联方。所得价款 4 500万元全部收存银行。当日，甲公司仍对乙公司具有重大影响。 资料五：乙公司2016年度实现净利润 400万元，其中2016年 1月1日至6月30日实现的净利润为 300万元。 资料六：乙公司2017年度发生亏损 25 000万元。 甲、乙公司每年均按当年净利润的10%提取法定盈余公积。本题不考虑增值税等相关税费及其他因素。 要求： （1）编制甲公司2015年1月1日取得乙公司股权的会计分录。 （2）计算甲公司2015年1月1日编制合并资产负债表时应确认的商誉，并编制与购买日合并报表相关分录。 （3）分别编制甲公司2016年5月10日在乙公司宣告分派现金股利时的会计分录和2016年5月20日收到现金股利时的会计分录。 （4）编制甲公司2016年6月30日出售部分乙公司股权的会计分录。 （5）编制甲公司2016年6月30日对乙公司剩余股权由成本法转为权益法的会计分录。 （6）分别编制甲公司2016年年末和2017年年末确认投资损益的会计分录。 【答案】 （1） 借：长期股权投资12 000 贷：银行存款12 000 （2） 编制合并资产负债表时应确认的商誉=12 000-16 000×60%=2 400（万元）。 借：股本 8 000 资本公积 3 000 盈余公积 4 000 未分配利润 1 000 商誉 2 400 贷：长期股权投资12 000 少数股东权益 6 400 [(8 000+3 000+4 000+1 000)×40%] （3） 2016年5月10日 借：应收股利 180 贷：投资收益 180 2016年5月20日 借：银行存款 180 贷：应收股利 180 （4） 借：银行存款 4 500 贷：长期股权投资 4 000
英语绕口令带中文版翻译 while we were walking, we were watching window washers' wash Washington's windows with warm washing water. 当我们走路时，我们看着清洁窗户的人用暖水清洗华盛顿的窗户。 give me the gift of a grip top sock: a drip-drape, ship-shape, and tip-top sock. 给我一双有禁袜带的袜子：悬挂状的，船行的，品质一流的袜子。 Betty and Bob brought back blue balloons from the big bazaar. Betty和Bob从大杂货店市场上买了蓝气球。 Susan shines shoes and socks; she ceased shining shoes and socks for shoes and socks shock Susan. Susan把鞋子和袜子擦亮，她停止了将鞋子和袜子擦亮，因为鞋子和袜子把Susan吓坏了。 Sarah saw a shot-silk sash shop full of shot-silk sashes as the sunshine shone on the side of the shot-silk sash shop. 萨拉看到闪光丝饰品店挂满了闪光丝饰品，好象太阳在店边上发出刺眼的光芒。chop shops stock chops. 印章店备有印章。
Brad's big black bath brush broke. Brad的黑色大浴刷断了。 six shimmering sharks sharply striking shins. 六条闪亮的鲨鱼吸引人的胫骨。 don't pamper damp scamp tramps that camp under ramp lamps. 不要纵容那些斜坡的街灯下露营的湿着身子的流浪街童。 i never felt a piece of felt which felt as fine as that felt felt, when first i felt that felt hat‘s felt. 在我了解到那个毡帽的手感后，再也没有觉得哪个毛毡的手感和那次感觉得一样好了。 what a shame such a shapely sash should such shabby stitches show? 这幺有形的腰带却用这幺破旧的缝线，多丢人啊。 thieves seize skis. the blue bluebird blinks. 小偷抓住了滑雪板。蓝色的知更鸟在眨眼。 英语写作之绕口令tongue twisters 纯英语绕口令 1.she sells seashells on the seashore. the seashells she sells are seashore seashells.
期末考试复习题 2010.6 Translation 1. Because of the noise outside, Nancy had great difficulty___________ (集中注意力在实验上). focusing/concentrating on the experiment 2. The manager never laughed; neither_________ (她也从来没有发过脾气) did she ever lose her temper 3. We look forward to _________(被邀请出席开幕式). being invited to attend the opening ceremony 4. It is suggested that the air conditioner __(要安装在窗户旁). be installed next to the window 5. The 16-year-old girl decided to travel abroad on her own despite________________(她父母的强烈反对). her parents’ strong objection/ opposition 2009.12 1. You would not have failed if you __________(按照我的指令去做). had followed my directions/orders 2. Despite the hardship he encountered, Mark never _____________________(放弃对知识的追求). gave up/ abandoned the pursuit of knowledge 3. Scientists agree that it will be a long time before______________(我们找到治愈癌症的方法).
【摘要】本文从企业集团合并财务报表的特点出发,根据我国会计准则中有关合并会计报表合并范围的相关规定,指出了企业集团合并财务报表编制中合并范围存在的问题,并提出了相应的改进建议。 【关键词】企业集团;合并财务报表;合并范围 一、问题的提出 企业集团是指由于资本投资活动而形成的各成员企业之间的一种控制与被控 制的关系,这种控制与被控制关系在集团体制中成为以产权联结为主要纽带的母子 公司体制,并使集团内有关企业产生共同的利益与风险,从而形成一种超越于个别企业之上的利益与风险共同体。合并财务报表作为集团企业规定编制的正式会计报表,是反映企业集团整体财务状况经营成果和现金流量的财务报表,也是投资者判断企 业集团投资价值的重要依据之一。从20世纪80年代起,合并财务报表就被称为欧 美国家财务会计的难题之一。我国自从1995年《合并会计报表暂行规定》颁布实 施以来,合并财务报表的有关规定一直在变化和完善,随着我国市场经济体系的发展与完善,企业间的联合与兼并将逐渐增多,在当前现代企业制度的创建中,企业间的 联合、兼并和集团化发展已成为一种趋势,为提供更加相关可靠和对信息使用者决 策有用的合并财务报表,实务中更加迫切需要相关准则的指导。《企业会计准则第33号——合并财务报表》比较明确地确定了我国合并财务报表的有关问题,完善了我国合并会计报表的相关理论。同时必须看到,虽然我国的企业兼并起步较晚,但由于发展很快,致使我国新出台的《合并财务报表》准则在某些地方仍然需要进一步 完善。本文就我国企业集团合并财务报表的合并范围问题进行探讨论述。 二、企业集团合并财务报表的特点 企业集团合并财务报表是把以母公司和子公司组成的企业集团视为一个单独 的会计主体,以母公司和子公司单独编制的个别会计报表为基础,由母公司编制的综
中级会计师考试辅导《中级会计实务》第十九章第七节讲义2 合并财务报表综合举例 7.P公司20×8年个别资产负债表中应收账款4 750 000元（假定不含增值税，下同）为20×8年向S公司销售商品发生的应收销货款的账面价值。P公司对该笔应收账款计提的坏账准备为250 000元。S公司20×8年个别资产负债表中应付账款5 000 000元（假定不含增值税，下同）系20×8年向P公司购进商品存货发生的应付购货款。 在编制合并财务报表时，应将内部应收账款与应付账款相互抵销；同时还应将内部应收账款计提的坏账准备予以抵销并确认延所得税的影响，在合并工作底稿中其抵销分录为： [答疑编号3265190608] 『正确答案』 （17）借：应付账款 5 000 000 贷：应收账款 5 000 000 （18）借：应收账款——坏账准备250 000 贷：资产减值损失250 000 （19）借：所得税费用 62 500 贷：递延所得税资产 62 500 8.P公司20×8年个别资产负债表中预收款项1 000 000元（假定不含增值税，下同）为S公司预付账款；应收票据4 000 000元（假定不含增值税，下同）为S公司20×8年向P公司购买商品35 000 000元时开具的票面金额为4 000 000元的商业承兑汇票；S公司应付债券2 000 000元为P公司所持有（P公司划归为持有至到期投资）。对此，在编制合并资产负债表时，在合并工作底稿中应编制如下抵销分录：[答疑编号3265190609] 『正确答案』 （20）将内部预收账款与内部预付账款抵销时，应编制如下抵销分录： 借：预收款项 1 000 000 贷：预付款项 1 000 000 （21）将内部应收票据与内部应付票据抵销时，应编制如下抵销分录： 借：应付票据 4 000 000 贷：应收票据 4 000 000 （22）将持有至到期投资中债券投资与应付债券抵销时，应编制如下抵销分录： 借：应付债券 2 000 000 贷：持有至到期投资 2 000 000 9.P公司和S公司20×8年度所有者权益变动表如表19－7所示。 P公司拥有S公司80%的股份，在合并工作底稿中P公司按权益法调整的S公司本期投资收益为6 272 000元（7 840 000×80%），S公司本期少数股东损益为1 568 000元（7 840 000×20%）。 S公司年初未分配利润为0元，S公司本期计提的盈余公积1 000 000元、分派现金股利6 000 000元、未分配利润840 000元（7 840 000元－分派的现金股利6 000 000元－按调整前计提的盈余公积1 000 000元）。为此，对S公司20 ×8年利润分配进行抵销处理时，在合并工作底稿中应编制如下抵销分录：[答疑编号3265190610] 『正确答案』 （23）借：投资收益 6 272 000 少数股东损益 1 568 000 未分配利润——年初0
[转] 英语中常见的123个中国成语写作就不用愁字数啦 1.爱屋及乌 Love me, love my dog. 2.百闻不如一见 Seeing is believing. 3.比上不足比下有余 worse off than some, better off than many; to fall short of the best, but be better than the worst. 4.笨鸟先飞 A slow sparrow should make an early start. 5.不眠之夜 white night 6.不以物喜不以己悲 not pleased by external gains, not saddened by personnal losses 7.不遗余力 spare no effort; go all out; do one's best 8.不打不成交 No discord, no concord. 9.拆东墙补西墙 rob Peter to pay Paul 10.辞旧迎新 bid farewell to the old and usher in the new; ring out the old year and ring in the new 11.大事化小小事化了 try first to make their mistake sound less serious and then to reduce it to nothing at all 12.大开眼界 open one's eyes; broaden one's horizon; be an eye-opener 13.国泰民安 The country flourishes and people live in peace 14.过犹不及 going too far is as bad as not going far enough; beyond is as wrong as falling short; too much is as bad as too little 15.功夫不负有心人 Everything comes to him who waits. 16.好了伤疤忘了疼 once on shore, one prays no more 17.好事不出门恶事传千里 Good news never goes beyond the gate, while bad
样卷 广东外语外贸大学国际商务英语学院 《英汉笔译》2011-2012学年上学期期末考试试卷（A） 考核方式：开卷 考核对象：国际商务英语学院法律英语系2009级考试时间：120分钟姓名______________ 班级________ 学号____________________ 分数___________ PART I. LEGAL TERMS (20%, one point for each) 1.outstanding liabilities 2.without prejudice to PART II. Translation Improvement (30%) Directions: There may be one or more errors or inappropriate treatment in each of the following TRANSLATED VERSIONS. Please underline it (or them) and then correct it (or them) in the corresponding space provided on the ANSWER SHEET. If you believe the whole translation is wrong or inappropriate, you are advised to underline the whole translation. Marks will be given if you have identified and properly marked the error(s). (2 points for each save as specified otherwise) 21.His retort was delivered with a strong note of vinegar. 原译：他的反驳是带着强烈的醋意发出的。 改译： 22.The new father wore a proud smile. 原译：那位新父亲面带得意笑容。 改译： PART III. SENTENCES (30%) Directions: Translate the following sentences. Employ the translation skill suggested in the brackets where appropriate. (3 points for each save as specified otherwise) https://www.doczj.com/doc/943871064.html,mission depends on the quantity of goods ordered. (Amplification) 32.We learn that you have been dealers of Chinese products for many years. (Conversion) PART IV. PASSAGE (20%) Translate the underlined part of the following passage. 1
对企业集团合并财务报表合并X围问题的探讨 2009-11-23 18:29 X华【大中小】【打印】 【摘要】本文从企业集团合并财务报表的特点出发，根据我国会计准则中有关合并会计报表合并X围的相关规定，指出了企业集团合并财务报表编制中合并X 围存在的问题，并提出了相应的改进建议。 【关键词】企业集团；合并财务报表；合并X围 一、问题的提出 企业集团是指由于资本投资活动而形成的各成员企业之间的一种控制与被控制的关系，这种控制与被控制关系在集团体制中成为以产权联结为主要纽带的母子公司体制，并使集团内有关企业产生共同的利益与风险，从而形成一种超越于个别企业之上的利益与风险共同体。合并财务报表作为集团企业规定编制的正式会计报表，是反映企业集团整体财务状况经营成果和现金流量的财务报表，也是投资者判断企业集团投资价值的重要依据之一。从20世纪80年代起，合并财务报表就被称为欧美国家财务会计的难题之一。我国自从1995年《合并会计报表暂行规定》颁布实施以来，合并财务报表的有关规定一直在变化和完善，随着我国市场经济体系的发展与完善，企业间的联合与兼并将逐渐增多，在当前现代企业制度的创建中，企业间的联合、兼并和集团化发展已成为一种趋势，为提供更加相关可靠和对信息使用者决策有用的合并财务报表，实务中更加迫切需要相关准则的指导。《企业会计准则第33号——合并财务报表》比较明确地确定了我国合并财务报表的有关问题，完善了我国合并会计报表的相关理论。同时必须看到，虽然我国的企业兼并起步较晚，但由于发展很快，致使我国新出台的《合并财务报表》准则在某些地方仍然需要进一步完善。本文就我国企业集团合并财务报表的合并X围问题进行探讨论述。 二、企业集团合并财务报表的特点 企业集团合并财务报表是把以母公司和子公司组成的企业集团视为一个单独的会计主体，以母公司和子公司单独编制的个别会计报表为基础，由母公司编制的综合反映企业集团财务状况、经营成果和现金流量的会计报表。相对于个别会计报表而言，编制企业集团合并财务报表主要有如下的特点。 （一）合并财务报表反映的企业集团是会计意义上的“主体” 从合并会计报表的概念来说，在投资方以对外出让资产、形成对子公司的控制性股权为代价而形成集团的条件下，合并会计报表是以整个企业集团为单位，以纳入企业集团合并X围的母公司和子公司的个别财务报表为基础，根据其他有关资料，按照权益法调整对子公司的长期股权投资后，抵销母公司和子公司、子公
中国翻译与翻译研究现状反思 【摘要】：本课题的主体部分共分七章：翻译理论与实践反思；学科研究现状的学理反思；治学态度与学术规范；主体性、主体间性与翻译伦理；翻译政治与意识形态研究；翻译策略与翻译批评；全球化与文化认同。第1章从总体上对翻译研究和翻译现状进行了初步反思。第2章力图澄清译界关于学科名称与体系框架的模糊认识，并从观念和评判力两个方面列举实例，指出学人在当前观念转型时期亟待注意的一些问题。最后，将常见论文写作模式划分为七种，并抽取典型论文做范例分析。第3章详细论述了目前翻译研究中的治学态度和学术规范问题。第4章将翻译活动中的主体性和主体间性问题与翻译伦理研究结合探讨，还指出了国内译界关于“主体性”、“subjectivity”等关键术语的某些错误认识。第5章详细阐述了翻译政治概念及研究范围和意识形态概念及研究范围，并分别解释了中西观点的差异与分歧。第6章从贴近翻译实践的角度具体探讨了有关翻译策略和翻译批评的问题。第7章先概要评点了全球化背景下的翻译活动所牵涉的文化认同问题，接着又结合博奕论对具体译例进行分析，以为论证。本课题的特色，首先在于剖析中国翻译研究目前亟待解决的一些重要问题，比如翻译史分期、学科框架、本土传统、新旧观念冲突等等。其次在于覆盖了翻译实践领域的绝大部分关键论题：译者主体性、主体间性、翻译伦理、翻译政治、意识形态、翻译策略、翻译批评、文化认同等。本课题研究以批评性反思为主，触及具体问题。既以学术为主体，也不回避非学术因素，以期能提醒译者在商业氛围中保持职业
信念，提醒同行学者在量化学术评价机制的压力下保持头脑清晰。【关键词】：翻译研究翻译实践反思 【学位授予单位】：华东师范大学 【学位级别】：博士 【学位授予年份】：2006 【分类号】：H059 【目录】：内容摘要3-4Abstract4-5目次5-8引论8-10第1章翻译理论与实践反思10-401.1翻译理论与实践概论10- 本论文购买请联系页眉网站。
第五节合并财务报表综合举例 合并财务报表综合举例 【例题?2016年综合题】甲公司和乙公司采用的会计政策和会计期间相同，甲公司和乙公司2014年至2015年有关长期股权投资及其内部交易或事项如下： 资料一：2014年度资料 ①1月1日，甲公司以银行存款18 400万元自非关联方购入乙公司80%有表决权的股份。交易前，甲公司不持有乙公司的股份且与乙公司不存在关联方关系；交易后，甲公司取得乙公司的控制权。乙公司当日可辨认净资产的账面价值为23 000万元，其中股本6 000万元，资本公积4 800万元、盈余公积1 200万元、未分配利润11 000万元；各项可辨认资产、负债的公允价值与其账面价值均相同。 ②3月10日，甲公司向乙公司销售A产品一批，售价为2 000万元，生产成本为1 400万元。至当年年末，乙公司已向集团外销售A产品的60%。剩余部分形成年末存货，其可变现净值为600万元，计提了存货跌价准备200万元；甲公司应收款项2 000万元尚未收回，计提坏账准备100万元。 ③7月1日，甲公司将其一项专利权以1 200万元的价格转让给乙公司，款项于当日收存银行。甲公司该专利权的原价为1 000万元，预计使用年限为10年、残值为零，采用年限平均法进行摊销，至转让时已摊销5年。乙公司取得该专利权后作为管理用无形资产核算，预计尚可使用5年，残值为零，采用年限平均法进行摊销。 ④乙公司当年实现的净利润为6 000万元，提取法定盈余公积600万元，向股东分配现金股利3000万元；因持有的可供出售金融资产公允价值上升计入当期其他综合收益的金额为400万元。 资料二：2015年度资料 2015年度，甲公司与乙公司之间未发生内部购销交易。至2015年12月31日，乙公司上年自甲公司购入的A产品剩余部分全都向集团外售出；乙公司支付了上年所欠甲公司货款2000万元。 假定不考虑增值税、所得税等相关税费及其他因素。 要求： （1）编制甲公司2014年12月31日合并乙公司财务报表时按照权益法调整长期股权投资的调整分录以及该项投资直接相关的（含甲公司内部投资收益）抵销分录。 （2）编制甲公司2014年12月31日合并乙公司财务报表时与内部购销交易相关的抵销分录。（不要求编制与合并现金流量表相关的抵销分录） （3）编制甲公司2015年12月31日合并乙公司财务报表时与内部购销交易相关的抵销分录。（不要求编制与合并现金流量表相关的抵销分录）。 【答案】 （1）合并财务报表中按照权益法调整，取得投资当年应确认的投资收益=6 000×80%=4 800（万元）； 借：长期股权投资 4 800 贷：投资收益 4 800 应确认的其他综合收益=400×80%=320（万元）； 借：长期股权投资320 贷：其他综合收益320 分配现金股利调整减少长期股权投资=3 000×80%=2 400（万元）。 借：投资收益 2 400
毕业论文外文文献翻译 毕业设计（论文）题目关于企业内部环境绩效审计的研究翻译题目最高审计机关的环境审计活动 学院会计学院 专业会计学 姓名张军芳 班级09020615 学号09027927 指导教师何瑞雄
最高审计机关的环境审计活动 1最高审计机关越来越多的活跃在环境审计领域。特别是1993-1996年期间，工作组已检测到环境审计活动坚定的数量增长。首先，越来越多的最高审计机关已经活跃在这个领域。其次是积极的最高审计机关，甚至变得更加活跃：他们分配较大部分的审计资源给这类工作，同时出版更多环保审计报告。表1显示了平均数字。然而，这里是机构间差异较大。例如，环境报告的数量变化，每个审计机关从1到36份报告不等。 1996-1999年期间，结果是不那么容易诠释。第一，活跃在环境审计领域的最高审计机关数量并没有太大变化。“活性基团”的组成没有保持相同的：一些最高审计机关进入，而其他最高审计机关离开了团队。环境审计花费的时间量略有增加。二，但是，审计报告数量略有下降，1996年和1999年之间。这些数字可能反映了从量到质的转变。这个信号解释了在过去三年从规律性审计到绩效审计的转变（1994-1996年，20％的规律性审计和44％绩效审计;1997-1999：16％规律性审计和绩效审计54％）。在一般情况下，绩效审计需要更多的资源。我们必须认识到审计的范围可能急剧变化。在将来，再将来开发一些其他方式去测算人们工作量而不是计算通过花费的时间和发表的报告会是很有趣的。 在2000年，有62个响应了最高审计机关并向工作组提供了更详细的关于他们自1997年以来公布的工作信息。在1997-1999年，这62个最高审计机关公布的560个环境审计报告。当然，这些报告反映了一个庞大的身躯，可用于其他机构的经验。环境审计报告的参考书目可在网站上的最高审计机关国际组织的工作组看到。这里这个信息是用来给最高审计机关的审计工作的内容更多一些洞察。 自1997年以来，少数环境审计是规律性审计（560篇报告中有87篇，占16％）。大多数审计绩效审计（560篇报告中有304篇，占54％），或组合的规律性和绩效审计（560篇报告中有169篇，占30％）。如前文所述，绩效审计是一个广泛的概念。在实践中，绩效审计往往集中于环保计划的实施（560篇报告中有264篇，占47％），符合国家环保法律，法规的，由政府部门，部委和/或其他机构的任务给访问（560篇报告中有212篇，占38％）。此外，审计经常被列入政府的环境管理系统（560篇报告中有156篇，占28％）。下面的元素得到了关注审计报告：影响或影响现有的国家环境计划非环保项目对环境的影响;环境政策;由政府遵守国际义务和承诺的10％至20％。许多绩效审计包括以上提到的要素之一。 1本文译自：S. Van Leeuwen.(2004).’’Developments in Environmental Auditing by Supreme Audit Institutions’’ Environmental Management Vol. 33, No. 2, pp. 163–1721
2011--2012学年翻译理论与实践期末考试题 班级＿＿＿姓名＿＿＿学号＿＿＿Ⅰ、Translate the following phases into English(2point*5=10point) 1.覆水难收 ___________________________________________________________ 2.指鹿为马 ___________________________________________________________ 3. 爱屋及乌 ___________________________________________________________ 4条条道路通罗马 ___________________________________________________________ 5有钱能使鬼推磨 ___________________________________________________________ ⅡTranslate the following sentences into English(5point*6=30point) 1.我年轻的日子已经一去不返。 ___________________________________________________________ 2.你别狗咬吕洞宾——不识好人心。 ___________________________________________________________ 3.世界上只有海水取之不尽，用之不竭。 ___________________________________________________________ 4.我们是新雇员，得注意自己的一举一动。 ___________________________________________________________ 5.人民军队离不开人民，就像鱼儿离不开水一样。 ___________________________________________________________ 6.虚心使人进步，骄傲使人落后。 ___________________________________________________________ ⅢTranslate the following passages into English(10point*2=20point) 1）当前最重要的任务是发展国民经济，提高人民生活水平。为了实现这一目标，我们必须改革旧的经济体制，进一步解放生产水平；我们应当向世界敞开大门，学习其他国家的先进的科学和技术。只要我们坚持改革开放政策，就一定能把我国建设成强大的社会主义国家。 __________________________________________________________ __________________________________________________________ __________________________________________________________ __________________________________________________________ 2)秋天，无论在什么地方的秋天，总是好的；可是啊，北国的秋，却特别地来得清，来得静，来得悲凉。我的不远千里，要从杭州赶上青岛，更要从青岛赶上北平来的理由，也不过想饱尝一尝这“秋”，这故都的秋味。 __________________________________________________________
第六节合并财务报表 一、合并财务报表概念 合并财务报表，是指反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。 合并财务报表至少应当包括下列组成部分： (1)合并资产负债表； (2)合并利润表； (3)合并现金流量表； (4)合并所有者权益(或股东权益，下同)变动表； (5)附注。 二、合并财务报表范围的确定 合并财务报表的合并范围应当以控制为基础予以确定。 （一）母公司直接或通过子公司间接拥有被投资单位半数以上的表决权，表明母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并财务报表的合并范围。但是，有证据表明母公司不能控制被投资单位的除外。 1.母公司直接拥有被投资单位半数以上表决权。 2.母公司间接拥有被投资单位半数以上表决权。 3.母公司直接和间接方式合计拥有被投资单位半数以上表决权。 （二）母公司拥有被投资单位半数或以下的表决权，且满足下列条件之一的，视为母公司能够控制被投资单位，但是，有证据表明母公司不能控制被投资单位的除外：1．通过与被投资单位其他投资者之间的协议，拥有被投资单位半数以上的表决权。 2．根据公司章程或协议，有权决定被投资单位的财务和经营政策。 3．有权任免被投资单位的董事会或类似机构的多数成员。 4．在被投资单位的董事会或类似机构占多数表决权。 （三）在确定能否控制被投资单位时，应当考虑企业和其他企业持有的被投资单位的当期可转换的可转换公司债券、当期可执行的认股权证等潜在表决权因素。 （四）不纳入合并范围的公司、企业或单位 1.已宣告被清理整顿的原子公司； 2.已宣告破产的原子公司； 3.合营企业； 4.母公司不能控制的其他被投资单位。 三、编制合并财务报表的程序 （一）对子公司的个别财务报表进行调整 编制合并财务报表时，首先应对各子公司进行分类，分为同一控制下企业合并中取得的子公司和非同一控制下企业合并中取得的子公司两类。 1．同一控制下企业合并中取得的子公司 对于同一控制下企业合并中取得的子公司，其采用的会计政策、会计期间与母公司一致的情况下，编制合并财务报表时，应以有关子公司的个别财务报表为基础，不需要进行调整；子公司采用的会计政策、会计期间与母公司不一致的情况下，则需要考虑重要性原则，按照母公司的会计政策和会计期间，对子公司的个别财务报表进行调整。 2．非同一控制下企业合并中取得的子公司 对于非同一控制下企业合并中取得的子公司，除应考虑会计政策及会计期间的差别，需要对子公司的个别财务报表进行调整外，还应当根据母公司在购买日设置的备查簿中登记的该子公司有关可辨认资产、负债的公允价值，对子公司的个别财务报表进行调整，使子公司的个别财务报表反映为在购买日公允价值基础上确定的可辨认资产、负债等在本期资产负债表日应有的金额。 （二）编制合并工作底稿。合并工作底稿的作用是为合并财务报表的编制提供基础。在
合并财务报表编制举例 (例34—1)如图34—1所示，假设P公司能够控制S公司，S公司为股份有限公司。20×7年12月31日，P公司个别资产负债表中对S公司的长期股权投资的金额为3 000万元1，拥有S公司80％的股份。P公司在个别资产负债表中采用成本法核算该项长期股权投资。 20×7年1月1日，P公司用银行存款3 000万元购得S公司80％的股份(假定P公司与S公司的企业合并不属于同一控制下的企业合并)。P公司备查簿中记录的S公司在20×7年1月1日可辨认资产、负债及或有负债的公允价值的资料见表34—1。 20×7年1月1日，S公司股东权益总额为3 500万元，其中股本为2 000万元，资本公积为1 500万元，盈余公积为0元，未分配利润为0元。 20×7年，S公司实现净利润1 000万元，提取法定公积金100万元，向P公司分派现金股利2480万元，向其他股东分派现金股利120万元，未分配利润为300万元。S公司因持有的可供出售的金融资产的公允价值变动计入当期资本公积的金额为100万元。 20×7年12月31日，S公司股东权益总额为4 000万元，其中股本为2 000万元，资本公积为1 600万元，盈余公积为100万元，未分配利润为300万元。 P公司与S公司个别资产负债表分别见表34—2和表34—3。 假定S公司的会计政策和会计期间与P公司一致，不考虑P公司和S公司及合并资产、负债的所得税影响。 《企业会计准则第2号——长期股权投资》规定，投资企业在确认应享有被投资单位净损益的份额时，应当以取得投资时被投资单位各项可辨认资产等的公允价值为基础，对被投资单位的净利润进行调整后确认。在本例中，P公司在编制合并财务报表时，应当首先根据P公司的备查簿中记录的S公司可辨认资产、负债在购买日(20×7年1月1日)的公允价值的资料(见表34—1)，调整S公司的净利润。按照P公司备查簿中的记录，在购买日，S公司可辨认资产、负债及或有负债的公允价值与账面价值存在差异仅有一项，即A办公楼，公允价值高于账面价值的差额为100万元(700万元一600万元)，按年限平均法每年应补计提的折旧额为5万元(100万元÷20年)。假定A办公楼用于S公司的总部管理。在合并工作底稿(见表34—4)中应作的调整分录如下： 借：管理费用5 贷：固定资产——累计折旧5 据此，以S公司20×7年1月1日各项可辨认资产等的公允价值为基础，重新确定的S 公司20×7年的净利润为995万元(1 000万元一5万元)。 在本例中，20×7年12月31日，P公司对S公司的长期股权投资的账面余额为3 000万元(假定未发生减值)。根据合并报表准则的规定，在合并工作底 1在本章，为方便理解合并财务报表的编制，统一以“万元”为单位。在实务中，合并财务报表应当以“元”为单位列报。 2为了便于说明合并所有者权益变动表的编制，本章特假定S公司20×7年即进行了现金股利分配。
1.多尔蒂先生和他的家人目前正在农场忙于秋收。Mr. Doherty and his family are engaged in autumn harvest on the farm. 2.我们不能低估敌人，他们装备了最先进的武器。We can’t underestimate enemies, they have been equipped with the most advanced weapons. 3.菲尔已三个月没有找到工作了，正变得越来越绝望。Phil is becoming more and more desperate, because she has been out of work for 3months. 4.作为项目经理，山姆办事果断，工作效率高，且判断准确。As a manager of project, Sam is decisive in action ,efficient in work, and accurate in judgment. 5.既然已证实这家化工厂是污染源，村委会决定将其关闭，为此损失了一百个工作岗位。Since it has been proved that this chemistry factory is the source of pollution, the village neighborhood committee decides to close it at the cost of one hundred jobs. 1.空气中有一种不寻常的寂静，只有远处响着大炮的声音。There was an unnatural silence in the air, only with the cannon undering far off. 2.在某些非洲国家城市的扩展已引起生活水平相当大的下降和社会问题的增多。The expansion of cities in some African countries has caused a considerable in living standard and increase in social problems. 3.研究表明大气中的二氧化碳的含量与全球温度密切相关。Studies have shown that atmospheric carbon dioxide levels correlate with global temperature. 4.最近公共汽车的车辆行驶频率已有改善，从15分钟缩短到12分钟一班。Recently, the frequency of bus service has been improved, reduced from 15minutes to12minutes every run. 5.那位跳水运动员立在跳水板边沿，只等教练发出信号便会立刻跳下。That driver standing on the edge of the diving board, and is poised to dive as soon as the coach sends out the signal. 1.尽管在此次紧急迫降中，飞机跑道不够长，但经验老到的飞行员还是让飞机滑行了一段时间后就停了下来。Although the airstrip is not long enough in the urgent landing, the veteran pilot still stopped the plane after it slipped for some time. 2.在记者反复追问下，该影星终于说漏了嘴，承认自己做过两次整容手术。Grilled by the reporters, the movie star blurted that she had took plastic surgeries twice. 3.我们有技术，我们的合伙人有资金。一起干，我们就掌握了未来。We have technology our partner own funds. The future is in our hands if we work together. 4.要是我事先知道你会带这么多朋友回家，我会好好准备的。你看，我现有的食品和饮料连小吃一顿都不大够。If I knew you would bring so many friends home beforehand, I’d make full preparation .You see, the foods and drinks I have now is not enough even for a snack. 5.当人们得知地震灾区将要建造结构更牢固的新校舍时，纷纷慷慨解囊。When people knew that new school dormitories would be soiled built in the earthquake-stricken area, they donated money generously. 1.因为约翰不看好欧洲经济，所以把资产转移到了欧洲以外的其他地方.Due to his pessimistic outlook on European economy, John has moved his assets from Europe to elsewhere. 2.我喜欢雇用年轻人。他们愿意学习，而且忠于职守。I like hiring young people. They are earnest learners and committed to work. 3.玛丽和她那些以自己孩子为中心的女友们不同，更在意个人成长。Unlike her girl friends who center their lives on their children. Mary center more about her personal growth. 4.有一大批同事和你意见不合，这是怎么回事？Why is that a considerable number of colleagues are at odds with you ? 5.中国政府出台了一系列政策以加强同发展中国家的合作。The Chinese government has introduced a variety of policies to strengthen cooperation with developing countries.