天下第一撸之撸王再现90022512
范文一：会计英语教材
第一讲 会计英语的常用术语
授课内容和教学目标：
在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。这些内容将构成以后几个专题学习的基础。
1.accounting n.会计；会计学 account n..账，账目 a/c；账户
e.g.T-account: T型账户；account payable应付账款 receivable 应收账款）；
accountant n.会计人员，会计师 CPA （certified public accountant） 注册会计师 2.Accounting concepts 会计的基本前提
1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期
financial year/ fiscal year 会计年度（financial adj.财务的，金融的； fiscal adj.财政的） 4）money measurement货币计量
人民币RMB￥ 美元US$ 英镑￡ 法国法郎FFr *权责发生制accrual basis.
accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债
3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性 relevance
（3）可理解性 understandability （4）可比性comparability
（5）实质重于形式 substance over form （6）重要性 materiality （7）谨慎性 prudence （8）及时性 timeliness
4.Elements of accounting会计要素 1）Assets: 资产
– current assets 流动资产
cash and cash equivalents 现金及现金等价物 （bank deposit）
inventory存货 receivable应收账款 prepaid expense 预付费用 – non-current assets 固定资产
property （land and building） 不动产, plant 厂房, equipment 设备 （PPE）
e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债
funds provided by the creditors. creditor债权人，赊销方 – current liabilities 当期负债 non-current liabilities 长期负债 total liabilities
account payable应付账款 loan贷款 advance from customers 预收款
bond债券（由政府发行, government bond /treasury bond政府债券，国库券） debenture债券 （由有限公司发行）
3）Owners’ equity: 所有者权益 （Net assets） funds provided by the investors. Investor 投资者 – paid in capital （contributed capital） 实收资本 – shares /capital stock （u.s.） 股票 retained earnings 留存收益
同时记住几个单词dividend 分红
beginning retained earnings ending retained earnings
– reserve 储备金 （资产重估储备金，股票溢价账户）
e.g.The company offered/issued 10,000 shares at the price of US$2.30 each. 4）Revenue: 收入
sales revenue销售收入 interest revenue利息收入 rent revenue租金收入 5）Expense: 费用
cost of sales销售成本, wages expense工资费用
6）Profit （income, gain）:利润 net profit, net income 5.Financial statement 财务报表 1）balance sheet 资产负债表 2）income statement 利润表
3）statement of retained earnings 所有者权益变动表 4）cash flow statement 现金流量表 6.Accounting cycle
1）journal entries 日记账 general journal 总日记账 general ledger 总分类账 trial balance试算平衡表
adjusting entries 调整分录 adjusted trial balance调整后的 试算平衡表 Financial statements 财务报表 closing entry 完结分录 2）Dr.—Debit 借 Cr.—Credit 贷 Double-entry system 复式记账 7.Exercise 练习
1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货 Dr.inventory 3,000 借：存货 3,000
Cr.cash 3,000 贷：现金 3,000
2）sales on account of US$10,000 赊销方式销售，收入10,000美元 Dr.account receivable 10,000 借：应收账款 10,000
Cr.sales revenue 10,000 贷：销售收入 10,000 3）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元 Dr.wages & salaries expense 50,000 借：职工薪酬 50,000
Cr.bank deposit 50,000 贷：银行存款 50,000 4）cash sale of US$1,180 销售收入现金1,180美元
Dr.cash 1,180 借：现金 1,180
Cr.sales revenue 1,180 贷：销售收入1,180 5）pre-paid insurance for US$12,000 预付保险费12,000美元 Dr.prepaid insurance 12,000 借：预付保险 12,000
Cr.bank deposit 12,000 贷：银行存款 12,000
第二讲 存 货
授课内容和教学目标：
本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。其次，通过该专题的学习，使学生掌握对有关存货在买入时和卖出时的价值计量这一类英文题目的理解和解答，及与期末存货有关的会计处理方式的英文会计分录。
1.Inventory n. 存货，库存（c.f.stock英式英语用法）
常见词组 inventory turnover 存货周转率 inventory control 存货控制 beginning inventory初始存货 ending inventory 期末存货 take a physical inventory 盘库
2.Inventory valuation存货的价值计量 cost n. 成本，费用
direct costs 直接成本 indirect costs 间接成本 fixed costs 固定成本 cost accounting 成本会计
v. 花费
e.g. The office furniture of our company costs us $5,000. unit cost 单个成本 total cost 总成本
cost of sales （COS） = cost of goods sold（CGS）销货成本 sales revenue 销售收入 这两个词经常被放在一起做计算
Lecture examples:
①A company sold 15 computers for US$1000 each. 某公司以1000美元一台的价格售出电脑共15台。 Sales revenue: US$1,000×15 = US$15,000 [答疑编号811020101]
②A company sold 15 computers costing US$800 each for total US$15,000. 某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。 cost of sales: US$800×15 = US$12,000
Dr.bank deposit $15,000 借：银行存款 15,000 Cr.sales revenue $15,000 贷：主营业务收入 15,000 Dr.cost of sales $12,000 借：主营业务成本 12,000
Cr.inventory--computer $12,000 贷：库存商品—电脑 12,000 [答疑编号811020102] 3.初始成本计量
The inventory should be measured at cost. Cost includes the following: 采购成本purchase（price） 运费freight 存储storing cost 保险费insurance 税费tax 装卸费 loading and unloading cost
e.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB￥410 each. RMB￥300 of freight were also paid. Dr. printer 82,300 Cr. bank deposit 82,300 借：固定资产—打印机 82300 贷：银行存款 82300 4.发出存货的成本计量
Specific identification 个别计价法 unit cost × no. of unit = total cost
[答疑编号811020103]
Moving average 移动平均法
[答疑编号811020104]
5.期末存货的计量 ending inventory
Lower of cost or market rule （LCM rule） 成本与市场孰低法
Cost 成本 market value （fair value） 公允价值 carrying value账面成本
net realizable value可变现净值＝estimated sale price估计售价－related costs and tax估计销售费用和税金
* contract price合同价格 sales price销售价格 存货跌价准备的计提
Dr. management cost—Dr. management cost-loss on market price decline of inventories 资产减值损失 Cr. reserve for market price decline of inventories 存货跌价准备
Lecture example:
If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2,100 and other expense for the sales would be $200. The net realizable value for those inventory: US$1,900=$2,100-$200
Dr. management cost-loss on market price decline of inventories 100
Cr. reserve for market price decline of inventories 100 [答疑编号811020105] Lecture examples：
At the beginning of the year, Linda company held 1500 desk lamps costing RMB￥50.00 each. During the year it purchased an additional 500 lamps for RMB￥55.00 each. The company sold 1800 units.
You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use.
By the end of the year, it was reported that the market price of this type of lamp has declined to RMB￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company.
[答疑编号811020106] ①inventory purchase
Dr：inventory 27500
Cr：bank deposit 27500（500*55）
②inventory sales （FIFO method will be used to calculate the CGS）
cost of goods sold（CGS）=1500*50+300*55=91500 ending inventory=1500*50+500*55-91500=11000 Dr：bank deposit *** Cr.sales revenue *** Dr：cost of sales 91500 Cr. inventory--desk lamp 91500 ③reserve for market price decline of inventories net realizable value=200*52=10400
Dr: management cost-loss on market price decline of inventorie 600（11000-10400） Cr. reserve for market price decline of inventories
600
第三讲 固定资产
授课内容和教学目标：
该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。通过本章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解，并进行常见的计算和会计处理。
1.Non-current assets
current: adj. 流通的；当前的 current assets 流动资产 current liabilities 短期负债 non-current：加否定前缀 non-current assets 固定资产 non-current liabilities 长期负债 e.g.Assets are usually divided into current assets and non-current assets on the balance sheet. 2.常见的固定资产
building建筑物 plant厂房 machinery机械 equipment设备 vehicles车辆 fixture固定设施 3.固定资产的初始计量 Acquisition cost购置成本
acquire v. 获得，取得 acquisition n.
e.g.Our company acquired a famous local hotel for $105,000 in October. Acquisition cost includes some other necessary costs. purchase price买价 transportation cost运费 installation cost安装费用 tax税金等 *historical cost：原始成本 Lecture example
e.g.ABC company purchased a piece of equipment with a list price（价目表价格）of RMB￥60,000 on January 1, 2008.The following cost was related to the equipment purchase:
fright cost of ￥1,000 were incurred; a pollution-control device was compulsively required to be installed at a cost of ￥2,500; loading and unloading fee of ￥800.please calculate the acquisition cost of the equipment. [答疑编号811030101] List price ￥60,000 freight costs 1,000 pollution-control 2,500
loading and unloading fee 800 total Acquisition Cost ￥64,300
fair value 公允价值 market value 市场价值 Lecture example
Edison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.
Q: what’s the acquisition cost of each asset? Prepare a journal entry to record the acquisition.
[答疑编号811030102]
Total acquisition cost: $40,000
Total fair value of the acquired assets: $35,000＋$10,000＋$5,000＝$50,000
Market Value Acquisition Cost
building 35,000 28,000 ＝40,000×（35,000÷50,000） equipment 10,000 8,000 ＝40,000×（10,000÷50,000） fixture 5,000 4,000 ＝40,000×（5,000÷50,000） 50,000 40,000 Dr.building 28,000 Dr.equipment 8,000 Dr.fixture 4,000
Cr.bank deposit 40,000
借：固定资产――建筑物 28,000 ――设备 8,000 ――固定设施 4,000 贷：银行存款 40,000 4.Depreciation折旧
depreciation n. 折旧，损耗（有些资产）amortization 摊销（无形资产） accumulated depreciation 累积折旧 depreciation expense 折旧费用 depreciate v. depreciable adj. · depreciation base折旧基数— historical cost of assets
* book value /carrying value 账目价值（＝historical cost – accumulated depreciation） · estimated residual value/ estimated salvage value预计净残值 estimated adj. 预计的，估计的→estimate v. 估计，判断，估价 residual adj. 残留的，剩余的
salvage n. 海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物 * depreciable amount ＝ depreciation base—estimated residual value · estimated useful life 预计使用年限（No.of years）/（No.of production units） useful life 使用寿命，使用年限 · 固定资产已提的减值准备 · methods:
a.straight-line method直线折旧法，平均年限法 b.units of production method工作量法 Accelerated depreciation 加速折旧法:
c.double-declining balance method双倍余额递减法 d.sum-of-the-years' digits method年数总和法 journal entry 与折旧有关的会计分录
Dr.depreciation expense 折旧费用 Cr.accumulated depreciation 累计折旧 Lecture examples:
1）Straight-line depreciation
depreciable amount 可折旧金额 ＝ depreciation expense of each year（年折旧额） estimated useful life（year）尚可使用年限
Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to depreciate
the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years..
Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the asset’s life. [答疑编号811030103]
*$60,000 cost; 5 year life; $6,000 residual value
2）Units of production
depreciable amount ＝ depreciation expense/unit（每单位产品的折旧额） units production生产的产品产量
Depreciation expense of each unit in 5 years:（$60,000﹣$6,000）÷80,000＝$0.675
Depreciation expense of each year＝depreciation expense of each unit ×No.of units produced in that year
[答疑编号811030104]
3Double-declining balance
book value at start of period 期初账面价值×double straight-line rate双倍折旧率＝ depreciation expense for that period当期折旧费用
*book value（carrying value）账面价值 ＝ cost of asset资产的成本 － accumulated depreciation累计折旧
straight-line rate平均年限法折旧率 ＝ 1÷no.of years（estimated useful life）折旧年限 double straight-line rate 双倍余额法折旧率＝ 2×straight-line rate平均年限法折旧率 4）Sum-of-the-years' digits 年数总和法
depreciable amount ′years left at beg.of period期初剩余使用年限 sum of the years' digits年数数位的总和
本章小节:
在固定资产这一章当中，主要介绍了固定资产折旧的情况，除此之外，固定资产还会涉及到固定资产的处置，比如固定资产的损毁、固定资产的出售以及固定资产抵债的一些相关的内容。
第四讲 常用会计科目的英文名称
1.资产类科目Assets
现金：Cash and cash equivalents 银行存款：Bank deposit
应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interestreceivable 其他应收款：
Other receivables
原材料：Raw materials
在途物资：Materials in transport 库存商品：inventory
存货跌价准备：provision forthe declinein value ofinventories 坏账准备：Bad debt provision 待摊费用：
Prepaid expense
交易性金融资产：Trading financial assets 持有至到期投资：held-to-maturity investment
可供出售金融资产：Available-for-sale financial assets 短期投资：Short-term investment
长期股权投资：Long-term equity investment 固定资产：Fixed assets
累计折旧：Accumulated depreciation 在建工程：Construction-in-process
固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets
累计摊销：Accumulated amortization 商誉：Goodwill
递延所得税资产：deferred tax assets （DTA ）
2.负债类Liability
短期借款：Short-term loans/ borrowing 长期借款：Long-term loans/ borrowing
预收账款：advance from customers/ Deposit received 应付票据：Notes payable 应付账款：Account payable 应付工资薪酬：wages payable 应付股利：Dividends payable 应付利息：Interest payable 应交税费：Tax payable
其他应付款：Other payables
递延所得税负债：Deferred tax liabilities 3.所有者权益类 OWNERS' EQUITY
实收资本：Paid-in capital （paid-up） 资本公积：Capital reserves 盈余公积：Surplus reserves
未确认投资损失：Unrealized investment losses
未分配利润：Retained earnings after appropriation 4.成本类科目Cost
生产成本：Manufacturing Cost 制造费用：Manufacturing overhead 劳务成本：labor costs
研发支出：R & D expenditure 5.损益类Profit and loss
主营业务收入：Main operating revenue 其他业务收入：Other operating revenue 营业外收入：Non-operating income 投资收益：Investment income 产品销售收入：sales revenue
主营业务成本：Main operating costs cost of goods sold / cost of sales 其他业务支出：Other operating costs 营业外支出：Non-operating expense 销售费用：Selling expense
管理费用：General and administration expense （G&A expense） 财务费用：Finance expense
公允价值变动损益：Gain/loss of the change of fair value 所得税：Income tax
第五讲 无形资产
授课内容：本节内容主要介绍与无形资产有关的英文术语和常用表达。内容侧重于讲解无形资产的基本特征以及与无形资产的初始计量、后续计量和处置有关的计算和会计处理方法。
1.Intangible assets无形资产 企业拥有或控制的没有实物形态的可辨认非货币资产。 Identifiable non-monetary assets without physical substance, owned or controlled by the entity. 强调两点：
identifiability: 可辨认性
（without） physical substance: 物质形态
（1）（without）physical substance: （不具有）物质形态
intangible adj. 触摸不到的、无形 c.f. tangible assets有形资产 有时候英文中也用intangibles 表示无形资产。 （2）identifiability: 可辨认性 intangibleassets: identifiable
*goodwill商誉：unidentifiable separately（不可辨认）
3.Type of intangible assets 无形资产的具体形式 trade mark 商标权 patent 专利权 brand name 品牌
intellectual property（IP）知识产权 copyright著作权 franchise 特许权 license 执照，许可证
computersoftware计算机软件
research and development（R&D）研究开发
4.Initial recognition of intangible assets无形资产的初始计量: · purchased intangible assets：外购无形资产 purchase v. 买，购买
· internally generated intangible assets：自创的无形资产 internally—internal adj. 内部的 generated：adj.形成的，被创造的 Lecture example 1:
Company A purchased a patent for the design of a TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated（估计） to have a useful life of 5 years.
*从题目中提炼出重要的信息Patent: cost—￥20,000; useful life—
5 years
Dr Intangible assets—patent 20,000 Cr Bank deposit 20,000
借: 无形资产—专利权 20,000 贷: 银行存款 20,000 Lecture example 2: Company A also has an internally generated（自创的） brand name with an estimated fair value of ￥500,000.
注意：自创的品牌不作为企业的无形资产核算。
5. Measurement after recognition无形资产的后续计量 在有关无形资产的题目中，可能还会涉及到用英文处理无形资产的后续计量。无形资产的后续计量主要是牵扯到资产的使用寿命（useful life）、摊销、减值测试等问题。这就需要我们明白下面一组单词的含义，以便更好的判断是否对无形资产进行摊销或减值测试。 · amortization n. 摊销 amortize （amortise） v. 摊销 c.f. depreciate 折旧 e.g. The intangible asset is to be amortized over five years. · useful life 使用寿命
① intangibles with finite（有限的）useful life 使用寿命有限 —amortized over the useful life 在使用寿命内进行摊销 ② intangibles with indefinite useful life 使用寿命不确定
—not to be amortized and be tested for asset impairment 不摊销而进行资产减值测试
c.f. indefinite不确定的 infinite无限的 definite确定的 Lecture example 3
Company A purchased a patent for the design of a kind of TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated to have a useful life of 5 years.
A公司于1月3日以人民币2万元购买了一个电视的设计专利权，该专利权的使用寿命为5年。
Dr management expense—Amortization expense ￥4,000 Cr Accumulated amortization—patent ￥4,000 Lecture example 4
Company A purchased a register trade mark（注册商标） for ￥300,000. The trademark can be renewed（更新） indefinitely subject to continued use. 初始计量: Dr Intangible assets—trade mark ￥300,000 Cr Bank deposit ￥300,000
后续计量：impairment test for each accounting period（每一会计期间进行减值测试）
6. the disposal of intangible assets 无形资产的处置
· When the intangible assets are saled当无形资产被售出时 借：银行存款
无形资产减值准备 累计摊销
营业外支出——处置非流动资产损失 （出售实现损失时） 贷：无形资产
营业外收入——处置非流动资产利得收益 （出售实现收益时） Dr. Bank deposit
Provision for the decline in value of intangible assets Accumulated amortization Non-operating expense—loss on disposal of non-current assets（when loss occurs） Cr. Intangible assets Non-operating revenue—gain on disposal of non-current assets（when gain occurs） ·当无形资产预期不能为企业带来经济利益时，应当将该无形资产的账面价值予以转销，其账面价值当作当期损益。 借：营业外支出 累计摊销
无形资产减值准备 贷：无形资产
Dr. non-operating expense Accumulated amortization
Provision for the decline in value of intangible assets Cr. Intangible assets
第六讲 资产减值 Assets Impairment
教学内容：
在本章的教学中主要向学生介绍资产的英文定义，资产的会计处理。主要包括资产的计量方法中使用的英文术语，资产的后续计量中涉及到资产减值的内容。通过课堂例题的练习使大家掌握资产减值题目的解答方法。 1.Definition of asset:
An asset is a resource owned or controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity。 owned or controlled by the entity 由企业拥有或者控制 as a result of past events 由过去的交易或者事项形成
from which future economic benefits are expected to flow to the entity 预期会给企业带来经济利益
此外，满足资产定义还有以下两个条件： probable 很可能的
measurable 可以计量的
2.Asset Measurement 资产的计量 measure v. 计量, 度量 measurable adj. 可计量的
Historical cost 历史成本、原始成本
e.g. Traditionally, a company’s assets were valued at their historical costs. With inflation, such assets were usually undervalued. replacement cost 重置成本
e.g. With replacement cost accounting, assets are valued at the amount it would cost to
replace them. 在重置成本会计方法下，资产通常是以替换现存资产的所需的成本来计量的。 net realizable value 可变现净值
e.g. At the reporting date, a company’s inventory should be valued at the lower of cost or the net realizable value. 在资产负债表日，公司期末存货应按照成本或可变现净值孰低计量。 present value 现值
e.g. The leased assets are usually valued at the present value of future cash flows generated from the assets. 租赁资产通常是以来自于该资产的未来现金流的现值来计量的。 Fair value 公允价值
e.g. Real estate investment measured with the fair value model should be adjusted to the fair value. 在公允价值模式下计量的投资性房地产，应该被被调整到以公允价值进行计量。 Recoverable amount 可回收金额
（the higher of the fair value less costs to sell and the present value of expected future cash flow）
e.g. When an asset is indicated to be impaired, its carrying valued should be reduced to the recoverable amount. 当有迹象表明资产减值时，资产的账面金额应该降至可回收金额。 selling price 销售价格 contract price 合同价格
carrying value book value 账面价值
3.Accounting for Assets 资产的会计处理
Initial recognition: 初始计量—account for assets at cost 以成本记入
cost=the amount paid （consideration）+any incidental costs consideration n. 对价、付款
any incidental costs杂费（运输费、保险费、会计费用） 初始计量的分录（以孤独资产为例）： Dr：fixed assets Cr：bank deposit Depreciation 折旧
Dr：depreciation expense 折旧费用
Cr：Accumulated depreciation 累计折旧 Introduction to asset impairment 资产减值
impair v. 削弱，损坏 impair by use 因为使用而损坏
e. g. Technical renovation indicates that the asset owned by our company is impaired impairment n. 损害，减少，恶化
e. g. asset impairment 资产减值 impairment test 减值测试 资产减值适用以下资产：
Real estate investment valued under cost model 成本计量模式的投资性房地产； Long term equity investment 长期股权投资； Fixed assets 固定资产；
Biological assets 生产性生物资产；
Extractive Industries 采掘行业的油气资源； Intangible assets 无形资产； Goodwill 商誉
4.How to do impairment test? 如何做资产减值测试 资产减值的迹象 Indicators of asset impairment Is there any indication that an asset is impaired?
①significant decline in market value资产的市价大幅度下跌；
②significant changes in the technological, market, economic or legal environment； 企业经营所处的经济、技术或者法律等环境的重大变化
③physical damage or evidence of obsolescence资产实体已损坏或资产陈旧过时； ④evidence from internal reporting the asset is performing worse than expected企业内部报告的证据表明资产的经济绩效已经低于或将低于预期。 如果发生资产减值迹象，我们应该估计可回收金额。
Recoverable amount: the higher of the asset’s fair value less costs to sell （资产的公允价值减去处置费用后的净额）or its present value of expected future cash flow （资产预计未来现金流量的现值）
Time value of money 货币的时间价值
The carrying amount of an asset should be reduced to its recoverable amount. 资产减值分录： Dr：Impairment loss
Cr：provision for the impairment of asset/ provision for the decline in value of asset 借：资产减值损失 贷：资产减值准备 Lecture example1:
① On Dec. 31, 2007, Linda company found that there was indicator showing that the asset
was impaired and tested an equipment for impairment. The carrying value of the equipment is￥10million. If the company sold the asset, it could gain￥9.2million. The cost to sale would be￥0.2million. If the equipment is kept in use, the present value of expected cash flow generated from the asset would be￥8million. Please calculate the amount should be recognized as the provision for the decline in value of the fixed assets on Dec. 31, 2007.
林达公司于2007年12月31日发现其拥有的一台机器设备存在减值迹象故进行减值测试。该设备目前的账面价值为1000万元。如果公司出售该资产将获利920万，发生的处置费用预计为20万元；如果继续使用该设备，那么该资产预计的未来现金流的现值为800万元。请计算该公司于2007年12月31日应该计提的固定资产减值准备的金额是多少？
[答疑编号811060101]
a）Is there any indication that an asset is impaired? Yes b）What is the recoverable amount of the equipment? FV less costs to sell =9million
PV of the expected future cash flows = 8million The recoverable amount =9million.
The provision for the decline in value of the fixed assets =10million – 9million= 1million. Dr：Impairment loss 1,000,000
Cr：Provision for the impairment of asset 1,000,000
② Fisher company owns an equipment with the historical cost of￥30 million. The amount of ￥8million has been recorded as accumulated depreciation and￥2 million as provision for the impairment of fixed assets. On Dec. 31, 2006, the company made impairment test to the
equipment and found there was indicator showing that the asset was impaired. If the equipment is sold,￥18 million can be gained gain after the cost to sale is deducted. If it is kept in use, the residual useful life would be 5 year and the expected future cash flow in the each year is in the
entries.
费希尔公司拥有某种设备的原值为3000万元，已经计提折旧800万元以及减值准备200万元，该公司于2006年12月31日对甲设备进行减值测试时发现，该类设备存在明显的减值迹象。如果公司出售该设备，将获得1800万元的净利润；如果继续使用，剩余的使用年限为5年，未来5年的现金流净值如表中所示:
请问该资产是否发生减值？如果发生减值，计算其减值准备，并作出会计处理。
[答疑编号811060102]
a）Is there any indication that an asset is impaired? Yes b）What is the recoverable amount of the equipment? Carrying value=20 million FV less costs to sell=18million
PV of the expected future cash flows=600/（1+5%）+550/（1+5%）2+ 400/（1+5%）3+ 320/（1+5%）4 + 180/（1+5%）5 =18.2million The recoverable amount=18.20million.
Provision for the impairment of the fixed assets =20million–18.20million=1.8million.
Dr：Impairment loss 1,800,000
Cr：Provision for the impairment of asset 1,800,000
第七讲 负债 Liabilities
授课内容:
本节内容主要介绍与负债有关的常用术语和用英文进行相应的计算和会计处理。内容主要涉及负债定义的特点，负债的分类和计量。并且以债券发行为例，使大家熟悉这一类型的题目和解答方法。
1.Liabilities n. 负债
Definition: a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. Present obligation 现在的义务
Past events 由过去的交易或事项引起的
Outflow from the entity of resources embodying economic benefits 经济利益的付出 Probable （contingent liabilities或有负债） 可能的
Measurable 可以计量的
2.Classification: current liabilities and non-current liabilities
Current liabilities 流动负债—accounts payable应付账款, current notes payable应付票据, dividends payable应付股利, advance from customers预收账款
Non-current 长期负债—long-term loan长期借款, bonds payable 应付债券
3.Measurement of liabilities:
Current liabilities: at face value 以面值计量
Non-Current liabilities: at net present value （NPV） 净现值
4.Lecture examples illustration
Lecture examples1:
On Jan. 5, X company bought office furniture from Y company for $15,000 on credit and agree to pay the amount by the end of June. X company cannot pay its $15,000 account with Y company on time. As an accommodation, on July 1, Y company agree to accept X company’s 3 months note with the face value of $15,000 at the rate of 5%.
Please do necessary accounting entries for X company.
[答疑编号811070101]
January 5 Dr：Fixed assets—office furniture 15,000 固定资产
Cr：Account payable 15,000 应付账款
July 1 Dr：Account payable—Y company 15,000 应付账款
Cr：Notes payable 15,000 应付票据
Interest: $15,000× 5% =$750
July 31/August 31/Sept. 30
Dr：Interest expense 750 利息支出
Cr：Interest payable 750 应付利息
October 1 Dr：Notes payable 15,000 应付票据
Interest payable 2,250 应付利息
Cr：Bank deposit 17,250 银行存款
Lecture example 2:
On March 1, Lucky Travel Agency Company received $5000 advance payment from ABC company for its employee training tour. By the end of March, $3000 has been earned by Lucky Travel Agency Company y by provide tour guide service. Make the journal entry for Lucky Travel Company.
[答疑编号811070102]
March 1. Dr：Cash 5,000 现金
Cr：Advance from customer 5,000 预付货款
March 31 Dr：Advance from customer 3,000 预付货款
Cr：Service revenue 3,000 主营业务收入
Lecture example 3:
The board of director of Thomason telecom company declared a annual dividend of $1.5 per share on 10,000 shares of common stock on Nov. 20. Cash dividends will be paid on Dec. 20. Make the journal entry for the company.
[答疑编号811070103]
Nov. 20 Dr：Cash dividends 15,000 现金股利
Cr：Dividends payable 15,000 应付股利
Dec. 20 Dr：Dividends payable 15,000 应付股利
Cr：Cash 15,000 现金
5.Accounting requirements for Debentures 债券的会计处理
Bonds/Debentures
bond n. 债券 national bond 国家公债
debenture n. 债券
Face value/par value 面值
Face rate/coupon rate 债券利率
Market rate 市场利率
Issuing of Bond
Issued at the face value （par value） 平价发行
at a premium above the face value 溢价发行（face rate > market fate）
at a discount on the face value 折价发行 （face rate < market="">
Lecture example — Issue of bonds at Par Value 平价发行债券:
Lake company issues bonds on Jan 1, 2007, with a face value of $500,000 to be paid in 10 years and a 8% coupon rate of interest payable semiannually. （effective rate 4%, n=20）
[答疑编号811070104]
Dr：Cash 500,000
Cr：Bonds payable 500,000
Dr：Interest expense 20,000
Cr：Cash 20,000 （每次支付利息时做此分录）
Dr：Bond 500,000
Cr：Cash 500,000 （收回债券，返还票面金额）
Lecture example — bond issued at a premium 溢价发行债券：
Lake company issues bonds on Jan 1, 2007, with a face value of $500,000 to be paid in 10 years at a 8% coupon rate of interest payable semiannually. The market interest is 6% when the bonds issued. （effective rate 3%, n=20）
[答疑编号811070105]
Present value of principal repayment=277,000
Present value of interest payments=294,540
Present value of future cash flows=574,540
Premium =574,540-500,000=74,540
Dr：Cash 574,540
Cr：Bonds （par value） 500,000
Premium on bonds 74,540
Dr：Interest expense 17,236
Premium on bonds 2,764
Cr：Cash 20,000
Dr：Interest expense 17,153
Premium on bonds 2,846
Cr：Cash 20,000
Lecture example 2— bond issued at a discount 折价发行债券
Lake company issues bonds on Jan 1, 2007, with a face value of $500,000 to be paid in 10 years and a 8% coupon rate of interest payable semiannually. The market interest is 10% when the bonds issued. （effective rate 5%, n=20）
[答疑编号811070106] Present value of principal repayment=188,500 Present value of interest payments=249,240 Present value of future cash flows = 473,740 Discount =500,000－473,740=26,260 Dr：Cash at bank 437,740 Discount on bonds 26,260 Cr：Bonds payable 500,000 Dr：Interest expense 21,887 Cr：Discount on bonds 1,887 Cash 20,000 Dr：Interest expense 21,981 Cr：Discount on bonds 1,981 Cash 20,000
第八讲 所有者权益 Owner’s equity
本讲要点：本章主要讲解所有者权益（Owner’s equity）中涉及到的英文术语和常见的题目背景及处理方式。主要知识点：股票发行、股利支付、资本公积、每股收益。
1.Owner’s equity 所有者权益
·equity n. 股东的权益〔拼写上注意与equal（平等的，相等的）相区别〕
owners’equity=Assets-liabilities
shareholders’equity，就是股东权益
share 一份
shareholder 股东
stock 存货，也表示股票的意思
stockholder 股东
2.Rights of shareholders 股东的权利
·voting rights 选举权 vote n. v. 投票，表决
e.g.Generally, each share represents one vote.
Shares without voting rights 无表决权的股票
·Dividends right 股利分配权
Declare dividend 宣布股利
Pay dividend 支付股利
·Claim rights on liquidation 清算参与权
Liquidation v.清算
residual claim
residual 残余的，剩余的
priority claim 优先权
·Preemptive rights 优先购股权
3.Composition of owners’equity 所有者权益的构成
·实收资本：Paid-in capital/paid-up capital/contributed capital
Contribute v. 贡献
Capital stock/capital share 股本
（preference shares/preferred shares, common/ordinary shares）（优先股，普通股） ·Additional paid-in capital 附加投入资本，
资本公积 capital reserve
·Retained earnings 留存收益
undistributed profit 未分配利润
4.Capital share 股本
·Outstanding shares 发行在外的股票
·preference/preferred shares 优先股
common/ordinary shares 普通股
·Authorized shares 核定股票
·Issued shares 已发行的股票
Outstanding shares 发行在外的股票
Treasury shares 库藏股（我国会计准则中叫库存股）
·par value （pv） 票面价值 no par value （npv）无票面价值
e.g.The company issued 500 common shares, par value $1.00.
The company issued 500 common shares, no par value.
The company issued 500 common par value shares at the price in excess of par. 公司溢价发行了500股普通股。
Lecture example 1:
①ABC company issued 10,000 common shares, par value $2.00, for cash of $5 per share. ABC公司以每股5美元的价格发行了10 000股面值为2美元的普通股。
[答疑编号811080101]
Dr Cash 50,000
Cr Common shares 20,000
Cr Capital reserve in excess of par, common share 30,000
②ABC company issued 10,000 common shares, no par value, for cash of $5 per share. ABC公司以每股5美元的价格发行了10,000股无面值的普通股。
[答疑编号811080102]
Dr Cash 50,000
Cr Common shares 50,000
5.dividend股利
·Cash dividends现金股利
Lecture example 2:
①The board of directors of ABC company declared a 50 cents per share cash dividend on 100,000 shares of common shares.
[答疑编号811080103]
The date of declaration 宣布股利的时候:
Dr dividends 50,000
Cr dividends payable 50,000
The date of payment 支付股利的时候：
Dr Dividends payable 50,000
Cr cash 50,000
年底，股票账户结转到留存收益：
Dr Retained earnings 50,000
Cr dividends 50,000
【注意】这里英文处理与中文处理有不同之处。
·Stock dividends 股票股利
②A company has a balance of $200,000 in retained earnings and 5,000 shares of $10 par value common shares. The current fair market value of its stock is $15 per share. Assuming that the corporation declares a 10% stock dividend, please write the entry to record this transaction at the declaration and payment date.
[答疑编号811080104]
Common shares to be distributed=5,000*$10*10%=5,000
Capital reserve in excess of par=5,000*$5*10%=2,500
The date of declaration 宣布股利的时候:
Dr retained earning 7,500
Cr common shares to be distributed 5,000
Cr capital reserve in excess of par 2,500
The date of payment 支付股利的时候：
Dr Common shares to be distributed 5,000
Cr Common shares 5,000
6.EPS: earnings per share 每股收益
·earnings per share/earnings per common share
·potential common shares 潜在普通股
·每股收益的计算分为两种: 基本每股收益（basic earnings per share），稀释每股收益（diluted earnings per share）。
·计算公式：
基本每股收益=普通股股东的当期净利润÷发行在外普通股的加权平均数.
Basic EPS= net profit for the reporting period÷weighted average number of outstanding common shares
发行在外普通股加权平均数=期初发行在外普通股股数+当期新发行普通股股数×已发行时间÷报告期时间-当期回购普通股股数×已回购时间÷报告期时间
Weighted average number of common shares=ordinary shares outstanding at start of year+（ordinary shares issued during year, weighted by number of days）（-ordinary shares bought back during year, weighted number of days）
Lecture example 2:
At the beginning of 2007, ABC company had 100,000 outstanding common shares. On July 1, 2007 the company issued 3,000 common shares and bought back 1,000 on Oct. 1, 2007. The net profit for the year was 400,000.Please calculate the earnings per share of 2007.
[答疑编号811080105]
Weighted average number of common shares
=100,000×12/12+3,000×6/12－1,000×3/12=101,250
EPS=400,000÷101,250=3.95
第九讲 外币业务 foreign currency transaction
1.foreign currency transactions外币业务
·currency n. 货币 foreign currency 外币
·transaction n. 交易 e.g. cash transaction 现金交易 exchange transaction 外汇交易
·foreign currency operations
foreign currency transaction 外币交易
外币交易主要包括:
buying or selling products or services priced at foreign currency 买入或卖出以外币计价的商品或劳务；
borrowing or lending foreign currency capital 借入或借出外币资金；
other transactions priced or settled at foreign currency 其他以外币计价或计算的交易。
2.type of currency 货币的种类：
·Convertible currency 可自由兑换货币
Hard currency 硬通货
Soft currency 软通货
functional currency 记账本位币 （primary economic environment主要经营环境） ·monetary items 货币性项目（closing rate资产负债表日即期汇率）
non-monetary items 非货币性项目 （spot exchange rate of the transaction date 交易发生日的即期汇率）
3.exchange rate 汇率
·exchange/foreign exchange 外汇
·exchange gain 汇兑收益 exchange loss 汇兑损失。
·sport exchange rate/ spot rate 交易发生日的即期汇率
（transaction date 交易日）
·closing rate 资产负债表日即期汇率
（balance date/reporting date 资产负债表日）
（settlement date 结算日）
·Current rate 现行汇率
Historical rate 历史汇率
Lecture example 1 外币货币性项目
Landing travel company （Chinese company） signed the contract for purchasing travel buses with a value of USD$100,000 from a US travel bus manufacturing company on Sept. 1, 2007. The buses are transported to Landing company at the end of October, 2007. Landing travel company paid for the buses on Nov. 10, 2007. Assuming USD/CNY exchange rates are as follows:
Sept. 1, 2007 USD/CNY 7.5
Nov. 10, 2007 USD/CNY 7
Please identify the transaction date and provide the journal entry for the for the foreign currency transaction.
[答疑编号811090101]
转换: $100,000×7.5=RMB￥750,000 Sept 1, 2007 record the transaction （rate=7.5） Dr Fixed assets-travel buses 750,000 Cr Account payable
750,000
转换: $100,000×7=RMB￥700,000
Nov. 10, 2007 settlement of the transaction （rate=7）
Account payable reduced from RMB￥750,000 to RMB￥700,000 Dr Account payable 50,000
Cr Foreign exchange gain 50,000
Dr Account payable 700,000
Cr Bank deposit 700,000
Lecture example 2
Landing travel company （Chinese company） signed the contract for purchasing travel buses with a value of USD$100,000 from a US travel bus manufacturing company on Sept. 1, 2007. The buses are transported to Landing company at the end of October, 2007. Landing travel company paid for the buses on Jan. 10, 2008. The financial reporting date is Dec. 31 of each year. Assuming USD/CNY exchange rates are as follows: Sept. 1, 2007 USD/CNY 7.5
Dec. 31, 2007 USD/CNY 7.2
Jan. 10, 2008 USD/CNY 7
Please identify the transaction date and provide the journal entry for the for the foreign currency transaction.
[答疑编号811090102]
Sept 1, 2007 record the transaction （rate=7.5）
Dr Fixed assets-travel buses 750,000
Cr Account payable 750,000
Dec. 31, 2007 retranslation of the transaction at the reporting date （rate=7.2）资产负债表日的折算
Dr Account payable 30,000
Cr Foreign exchange gain 30,000
Nov. 10, 2008 settlement of the transaction （rate=7）
Dr Account payable 20,000
Cr Foreign exchange gain 20,000
Dr Account payable 700,000
Cr Bank deposit 700,000
4.Other entries其他会计分录
·when buy foreign currency 买入外币
Dr bank deposit—foreign currency account （at spot rate）
Foreign exchange loss（外币兑换损失）
Cr bank deposit—RMB account
·when sell foreign currency 售出外币
Dr bank deposit—RMB account
Foreign exchange loss
Cr bank deposit—foreign currency account （at spot rate）
Lecture example 3:
The Good Health company is a Chinese sport suit manufacture company. Its foreign currency transactions are usually translated at the spot exchange rate, and the foreign exchange gain and loss are recognized in the profit and loss in the period in which they arise. The foreign currency balance on Dec 31, 20X6 was as the following table:
Some business transactions happened in the January, 20X7.
a） On Jan 8, the company sold the products on credit to a US supermarket and earned revenue of US$100,000. The exchange rate on that day is USD/CNY=8.3. The account should be collected in the later days.
b） On Jan 10, the company made short-term borrowing of foreign currency for US$20,000. The exchange rate on that day is USD/CNY=8.3.
c） On Jan 15, the company imported raw materials from India for US$50,000 and paid in foreign currency deposit. The exchange rate on that day is USD/CNY=8.3. d）On Jan 20, the company collected the account receivable of US$100,000 for the US supermarket transaction. The exchange rate on that day is USD/CNY=8.35. e） On Jan 30, the company repaid the short-term borrowing of US$20,000. The exchange rate on that day is USD/CNY=8.35.
[答疑编号811090103]
Please produce the accounting entries for the foreign currency transactions. Jan 8 Dr Account receivable—US account 830,000
Cr Main operating revenue 830,000
Jan 10 Dr Bank deposit —US account 166,000
Cr Short-term borrowing —US account 166,000
Jan 15 Dr Raw materials 415,000
Cr Bank deposit —US account 415,000
Jan 20 Dr Account receivable—US account 5,000
Cr Foreign exchange gain —US account 5,000
Dr Bank deposit —US account 835,000
Cr Account receivable—US account 835,000
Jan 30 Dr Foreign exchange loss —US account 1,000
Cr Short-term borrowing —US account 1,000
Dr Short-term borrowing —US account 167,000
Cr Bank deposit —US account 167,000
5.conversion of foreign currency financial statements 外币报表的折算
·All assets and liabilities exchange rate – translated at the prevailing rate at balance date.资产和负债按照报表日的汇率折算
·Equity except undistributed profit –translated at spot rate when it occurs.所有者权益除了未分配利润之外，其他项目都是采用发生时的即期汇率。
·Revenue and expense items: spot rate at the transaction date 利润表中的收入和费用项目采用交易日的即期汇率或者平均汇率折算。
第十讲 企业合并 Business combination
1. Business Combinations 企业合并
Definition: the bringing together of separate entities or businesses into one reporting entity. 我国会计准则：将两个或两个以上单独的企业合并形成一个报告主体的交易或事项。 combination n. combine v. 联合，结合
reporting entity
merger and acquisition
Acquisition n. 购买 acquire v.
e.g. acquire fixed assets acquisition of fixed assets购买固定资产 收购，并购
e.g. acquisition of the share capital 收购股份资本
2. Types of Business Combinations 企业合并的种类
按涉及的行业：
- horizontal integration 横向合并 （水平式合并）
- vertical integration 纵向合并（垂直式合并）
- conglomeration 混合合并（多种经营合并）
从法律形式上讲:
- merger 吸收合并
- consolidation 新设合并
- acquisition of majority interest 控股合并
> majority interest 多数股东权益
minority interest 少数股东权益
从合并动机来看：
- 善意收购 friendly acquisition
- 恶意收购 hostile acquisition
3. consideration of business combination 企业合并的支付方式：
现金合并 cash-for-assets 现金置换资产
cash-for-shares （cash-for-stock） 现金置换股份
股票合并 shares-for-assets （stock-for-assets） 股份置换资产
share-for-share （stock-for-stock） 股份置换
Lecture illustration 1—Cash-for-share acquisition 现金合并
In July 2007, Company A acquired all of the issued shares of company B in a market
transaction for $1,000,000 cash. The acquisition has resulted in a business combination. Currently,
A becomes the shareholder and the parent of B.
[答疑编号811100101]
Lecture illustration 2—Share-for-share acquisition 股权合并
In July 2007, A Company acquired all of the issued shares of B company in exchange for shares of A with a fair value of $2,000,000.A becomes the shareholder of B and the shareholders of B become shareholders of A.
[答疑编号811100102]
4. relationship from business combination 合并之后所产生的关系
Investor/ Investee Relationships 投资者和被投资者
Parent/subsidiary relationship 母公司和子公司
Reporting Requirement—prepare Consolidated Financial Statements
5. Control 控制
A business combination of entities always involves one entity acquiring control over another business entity。
The power to control is the power to govern the financial and operating policies （控制经营及财务方针）of an entity to gain benefits from its activities（从该企业的经营活动中获利）. Can be exercisable directly or indirectly through another subsidiary. 直接或间接实施 Lecture illustration 3—Direct and Indirect control
A company owns 100 % of the voting shares in B company and 35% of the voting shares （有投票表决权的股份） in C Ltd. B company also owns 25% of the voting shares in C
company.
[答疑编号811100103]
6. Acquisition method /purchase method 购买法
Date of Acquisition 购买日
- The date of acquisition is the date the acquirer acquires the power to control a subsidiary. - Importance of the Date of Acquisition：determine the fair value of the cost of acquisition and net assets of the subsidiary at acquisition
Business combination cost 企业合并成本
Acquisition cost= fair value of the consideration （at exchange date） + directly attributable costs
购买成本=买价+直接费用.
consideration（支付对价）
directly attributable costs：such as the professional fees paid to accountants, legal advisers, and other consultants 直接费用（审计、评估、法律等费用）
Lecture Example 1
On July 1 20X6, Walton Ltd acquired the share capital of Nero Ltd for $20,000,000. Other incidental costs included legal costs $200,000, consultation fees $300,000 and estimated general administrative costs of $100,000.Please calculate the cost of acquisition.
[答疑编号811100104]
The cost of acquisition = the fair value of the consideration + directly attributable costs = $20,000,000 + （$200,000+$300,000+$100,000） = $20,600,000
Fair value of identifiable net assets可辨认净资产的公允价值的确定
Net assets= identifiable assets－（liabilities +contingent liabilities）
Goodwill商誉 - 购买商誉: cost of business combination ≠ fair value of net assets - If the cost of acquisition > the equity acquired in the net assets of the subsidiary→goodwill. - If the cost of acquisition < the="" equity="" acquired="" in="" the="" net="" assets="" of="" the="" subsidiary→excess="" -="" goodwill—test="" for="" impairment="">
Lecture Example 2—Measurement of Goodwill
On July 1 2007 – W company acquired the share capital of S company for $14,000,000 cash. At June 30 20X6, shareholders’ equity of S company was share capital $2,000,000 and retained earnings $5,000,000.
[答疑编号811100105]
Analysis of Investment
Fair value of shareholders’ equity of S company
Share capital $ 2,000,000
Retained earnings 5,000,000
Fair value of equity acquired $7,000,000
Cost of investment 14,000,000
Goodwill $7,000,000
Lecture Example 3
On Dec. 20, 2007，L company acquired all of the net assets of M company under acquisition method, which resulted in a business combination. Before acquisition, the carrying valued and the fair value of M’s assets and the liabilities are those in the following table:
公司使用购买法完成企业合并，取得M公司的净资产，在合并前M公司的资产和负债的账面价值及公允价值如下：
Assumed that L company paid cash $400，000 and issued 50000 common share, par value $10,at the value of $20 as the consideration.
[答疑编号811100106]
假定L公司支付现金400，000元，并发行面值为10元、市价为20元的普通股50 000股，来取得M公司的净资产。L公司记录此合并会计分录为
记录投资成本：
Dr：Long-term equity investment—M company 1，400，000
Cr：Bank deposit 400，000
Share capital 500，000
Capital reserve 500，000
借：长期股权投资—M公司 1，400，000
贷：银行存款 400，000
股本 500，000
资本公积 500，000
按公允价值把投资成本分配可辨认的资产和负债，并记录商誉:
Dr：Bank deposit 60，000
Account receivable 130，000
Inventory 230，000
Land 100，000
Fixed assets 850，000
Intangible assets—patent 50,000
Intangible assets—goodwill 200，000
Cr：Accountable payable 60，000
Note payable 115，000
Other liabilites 45，000
Long-term equity investment—M company 1，400，000
借：银行存款 600，000
应收账款（净） 130，000
存货 230，000
土地 100，000
固定资产（净） 850，000
无形资产—专利权 50,000
无形资产—商誉 200，000
贷：应付账款 60，000
应付票据 115，000
其他负债 45，000
长期股权投资—M公司 1，400，000
Lecture Example 4
A Ltd owns 100% of B Ltd. Goodwill on consolidation is $500. At the end of years 1 and 2, impairment losses of $100 are to be recognised.
[答疑编号811100107]
consolidation entry of 1st year:
Dr：Impairment loss 100
Cr：Accumulated impairment losses – Goodwill 100
consolidation entry of 2nd year:
Dr：Impairment loss 100
Opening retained earnings 100
Cr：Accumulated impairment losses – Goodwill 200
范文二：研究生英语教材unit2翻译
新 单 身 族 卡拉·鲍威尔 越来越多的北欧人选择单身生活
1.你知道他们是这样的人：在举行过婚礼的教堂里捡大米的埃莉诺·雷格比；胸毛浓密、性欲旺盛、以拥有熔岩灯而感自豪的奥斯丁·鲍威尔斯；个人意识模糊不清、总是期待录音电话响起的布里奇特·琼斯。这些单身人士过去一直是故事、歌曲和个人广告中的常见人物，传统上这些人处在社会的边缘：滑稽有趣、让人怜悯或令人敬畏。
2.那些日子已经一去不复返了。现在的单身族不再像过去那些面容枯槁的老处女和鳏夫，而是像伊丽莎白·克尔戈莱这样的人。伊丽莎白·克尔戈莱是个29岁的巴黎银行家，她把拥有独立生活和自己的公寓看成是事业成功的结果。她开着漂亮的德国Golf GTI牌小汽车快速地在巴黎兜着风，一手扶着方向盘，另一手抓着手机，在打电话的间歇中热情洋溢地谈论着单身生活。她说：“我不厌恶社交，我喜欢与人交往。但是独自生活使我有时间和空间自我反省。我作为一个人有权选择并不受干扰地成长。”
3.正如圣人们所言，我们最终都将是单独一人。但是越来越多的欧洲人在很年轻的时候就决定过独身生活。这不是悲观的人生思考，而是欧洲经济新气象，受到人口学家、房地产发展商和广告商这类人的普遍欢迎。法国社会学家让·克劳特·考夫曼评论这种从家庭生活到独身生活模式的过渡是上个世纪不可抗拒的个人主义趋势的组成部分。通信技术的革命、商业文化从稳定性过渡到流动性以及大量妇女进入产业大军都对欧洲人的私生活产生巨大冲击。越来越多的欧洲人在步入独自生活，因为他们寿命更长了、离婚更多了并且结婚也更晚了——如果他们还要结婚的话。现在英国的结婚率在160年的记录中最低的。据法国国家统计局的报道，在1968到1990年期间法国独身的人翻了一番。
4.独自生活的现象一直是都市和北欧的趋势：生活在农村的人们——以及西班牙人、希腊人和爱尔兰人——倾向于过家庭生活。与此相反，斯堪的纳维亚人、荷兰人和德国人喜欢独自生活：40%的瑞典人独自生活，七百万英国人独自生活——这是40年前的3倍。根据肯特大学组织行为学教授理查德·斯凯斯最近的“2010年的英国”的报道，单身家庭数量将会在十年内超过两人或两人以上的家庭。在伦敦的肯辛顿和切尔西这样的“贵族”区，大约有一半的房子里住着独自生活的人。在德国今年56岁的离异者伯恩德·克劳斯特费尔德创作了一盘称作“不再孤独”的CD。该碟片的特点是有15段家庭生活的录音，如“电视没什么节目；最起码薯条还是不错的”和“冰箱终于又满了”，它为独自生活的人们提供了“62分钟归属感”。
5.欧洲的新经济气候大大地鼓励了独立的趋势。当代独自生活的这一代人的成长时期正是欧洲从社会民主政治过渡到更精明、更个性化的美国风格的资本主义气候的时期。成长在私有化和日益买方市场时代的当今熟谙技术的工人象接受自由经济那样也热情欢迎爱情自由。现代的欧洲人相当富有，有财力独自生活；而且他们性格独立，希望独自生活。法国公众民意研究所（盖洛普民意测验法国分部）最近的调查发现，被提问的法国人中有58%的人认为独自生活是一种选择而不是一种强迫。其他欧洲单身一族也这样认为。独自住在柏林的艾丽丝·埃彭道夫说：“我一直想要随心所欲地去冒险。我讨厌沉闷、令人厌烦的中产阶级生活——一点都没意思。”
6.以前独自生活的人都是一些处在婚姻生活之两端的人们——20多岁的专业人员或寡居的老人。领取养老金的人，特别是上了年纪的妇女，构成了独自生活人群的绝大多数；而新一批单身族则是30到40岁的高收入人士，他们日益认为独自生活是一种生活方式的选择。《在瑞典独自生活》一书的作者伊娃·桑德斯蒂德注意到：“瑞典语过去曾用ensam称呼独自生活的人，蕴涵孤独之意。独自生活被认为是消极的——黑暗而且寒冷，而家庭生活则意味着温暖与光明。但是新单身族的观念则不然。他们年轻、美丽、强壮！现在，年轻人希望独自生活。”
7.繁荣的经济意味着人们比以往任何时候都要更努力工作。这就无法为交往留出很多的空间。35岁的作曲家平庇·阿罗约独自居住在巴黎的一所房子里，说他无暇感到孤独，因为有很多事要做。“我总有工作要赶在期限内完成，这就使得我与他人在一起生活相当困难。”他还说只有“理想妻子”才能改变他的生活模式。最近出版《单身女人和白马王子》一书的作者考夫曼认为，这种狂热的新个人主义意味着人们对配偶的期望越来越多，因此相互之间的关系持续不长——如果能有开始交往的话。埃彭道夫是个金发碧眼的柏林女人，有着晒成褐色的皮肤，并且嗜好旅行。她上午在一所小学教书，下午则去日光浴或睡觉，以便彻底地休息，然后去跳舞。她还不到50岁，她说她从未想过要象她母亲那样生活——放弃事业，以便照看家庭。而“我一直在做我想要做的事：过自己选择的生活。”
8.过自己选择的生活一点也不便宜。在像斯德哥尔摩、罗马或柏林这样的首都城市，房租很高，这意味着只有高工资的人才付得起自己的住房。按比例来算，有更多的专业人员独自生活：在法国五分之一的职业妇女独自生活，而在蓝领工作妇女中的比例则是十分之一。法国政府最近为那些二十多岁想搬出去住但又负担不起的年轻人拨款七千七百万法郎。巴黎银行家克尔戈莱的公寓使她能十分舒适地“无拘无束地读书、煮饭、写作和娱乐”。
9.社会学家考夫曼提到这种自由会令人上瘾，特别令妇女上瘾。他说：“在夫妻关系中，人们依然期待妇女做内当家。妇女要与这种观念斗争是非常困难的，所以她们能获取男女平等的唯一方法就是独自生活。”克尔戈莱并不排除结婚的可能性，但是她不会为了一个男人而放弃自己的自由。她解释说：“如果我要结婚，我仍要有自己的房间——一个属于我自己的自由空间。”
10.数以百万计的向往自由空间或喜欢独居的单身族使得欧洲房地产市场供给紧张。在未来15年里，英国的人口将会下降，但房屋的数量将会增长25%——这种增长主要来自单身族的需求。英格兰的东南部正经历主要的建房热：英国政府已授权建造860,000所新住宅，主要是为中产阶级而建。房地产经纪人注意到年轻单身族人数的上涨，这些人工作起来很疯狂并把家
当成宿舍。在伦敦，为年轻人和以事业为重的专业人员建造的豪华综合楼群正拔地而起，这儿有小套公寓、健身馆以及便利的交通去享受都市的娱乐。单身住房促进了地区贵族化：地理学家说，当单身族搬进邻近地区时，咖啡酒吧、健身馆和饭店就一定会跟进来，并且当地的音乐、剧院和艺术馆也会繁荣起来。“单身族对法国的文化生活带来了真正的好处，”法国文化和通讯部的官员奥利弗·唐娜说道，“没有他们，那就剩下只愿呆在家里看电视的夫妇和家庭。”
11.妇女好象比男人更会享受单身生活。根据斯凯斯的观点，单身女人——与单身男人不同——倾向于住在单身朋友附近，形成新型家庭般的朋友圈。饭店、健身馆和咖啡酒吧就像酒馆一样起到客厅的作用——这种趋势使得都市妇女在过去的五年里成了英国酒业的主要支柱。相反，单身汉则倾向于呆在家里。斯凯斯说：“独自生活的男人是非常悲哀的。他们确实在看录像和喝啤酒。”
12.对某些都市年轻人来说，租看录像、碟片和品味啤酒是一种十分必要的逃避——特别是对于那些职业与新经济的有关的人，如：媒体、广告或信息技术。“我的工作就是交际，”凯瑟琳·爱德华说道。作为英国超级市场特斯科分部公共事务部经理，工作使她每周都有两三次的社交和宴请机会。“当我回到家后，最不愿意做的事就是交际。”体育促销公司执行董事理查德·穆尔把他的伦敦南区建于19世纪70年代的老房子当成他逃离工作的避难所。穆尔说，平静和安宁是如此难得，“我要独自生活直到遇上我心仪的女子。”
13.独自生活并不是指生活中就没有浪漫。乌普萨拉大学的社会学家简·特罗斯特研究了欧洲出现的越来越多的一起而又独自生活的LAT现象，也就是：决定在一起生活的双方选择分开居住。在工作流动性越来越大的社会里，专业人员经常在不同的城市里甚至在不同的国家工作，他们利用电子邮件、电话和周末见面来维持关系。那些曾经常为牙膏帽或尘屑等这类琐事争吵的已婚男女，倾向于和和气气地分开居住，而不是关系紧张地住在一起。离婚或丧偶的人再次与他人和聚的时候，往往已有自己固定的生活方式和长期形成的复杂的个人需求。特罗斯特在假设一个讨论的情形时说：“是留下我的钢琴还是留下你的钢琴？是把我孙子和孙女的照片挂起来还是挂你的？而保留自己的房子就简单多了。”
14.搬出舒适的家到都市独自生活为商家提供了新的前景。过去，广告商最看重的是有两三个孩子的夫妇。斯凯斯说情况不再是这样了。如今的公司应该把高收入的单身族当成重要的市场。吵吵嚷嚷一家人围坐在饭桌边吃自家做的饭的日子已经一去不复返了。英国人中有三分之一的人每周至少有四次独自吃饭——根据英国国家民意调查，他们更喜欢独自吃饭而不是与人一同吃。怪不得英国市场的便利熟食在过去五年里增长了一倍。
15.其它一系列为单身服务的项目也涌现出来，从带狗散步、安警报系统到为你浇花或在你宿醉时给你送阿司匹林和咖啡的服务机构，应有尽有。小型汽车、移动电话这类欧洲都市生活的主要工具，在欧洲单身族中拥有稳定的市场。博格斯电信\法国电信估计使用移动电话的人中有相当多是独自生活的年轻人。史马特车——为都市设计的小汽车——有四分之一是卖给那些经常换伴侣而不安家的20和30来岁的单身者。这正是销售商的梦想：一个具有十来岁孩子的渴望而又有中年人的银行账户的群体。独自生活的人们不必为孩子上大学而储蓄，他们乐意把钱开支在个人健身设备、海藻脂肪膜和高跟鞋等上面。斯凯斯说：“如果你居住在移动性较大的社会，你就要关心如何展现自我。外表不再是只有年轻人才关心的事了。而且单身族在这上面花得起。”
16. 独自生活会带来自由，但是并不一定会带来轻松愉快的健康或更好的性生活。最近荷兰对19,000人的研究表明，单身族中患慢性病者要高出30%。从事该项研究的鹿特丹大学的伊内兹·荣格说：“结婚的人更健康，他们较少喝酒、抽烟。单身和离了婚的人更有可能会自杀，更可能会患有肝病、糖尿病或肺癌。”根据汉堡大学性科学专家冈特·施密特的观点，《花花公子》杂志所认为的单身是通向崇高性生活的途径的看法是不成立的。冈特·施密特研究了3,000名德国年轻人的性生活，他推测90%的异性恋的性生活基于长期的关系。有一半受调查的单身者根本就没有性生活。根据施密特的调查，好的性生活在相当程度上是相互依托者的特权：只有40%的单身者说他们享受性生活，而有长期异性关系的群体则是80%。“单身者的性世界是暗淡的，”施密特说道。“他们非常努力地过一点点但又不能令人满意的性生活。”
17.当独身者上了年纪，生活就更艰难了。一旦他们退休，就没有工作来提供稳定的收入或社交生活。不健康的身体和对犯罪的担心会使得自由变成令人恐惧的孤独。在瑞典，一些群体发起了为单身或夫妇后半生而设计的50项合住工程。在国家拨款修建的位于斯德哥尔摩的费德克纳蓬“后半生”集体住宅里，感觉上不象老人院，而像大学宿舍，这里有嗡嗡作响的调制解调器、厚颜无耻的政治人物的漫画和穿着蓝色牛仔和凉鞋的居民。虽然每两个月人们确实要花上一周的时间积极投入炊事准备，但集体晚餐并不是强制的。然而很值得一去，还可以听听费德克纳蓬的55位居民吵吵嚷嚷地谈论着最近去爵士俱乐部、去古巴和印度南部的故事。
18.将自立引入老年社区已被证明很受欢迎：70岁的老人组有一份75人等候加入的名单，来自日本和美国的访客长途跋涉到此来了解瑞典的体面养老方法。“这样生活使得老人有自由，”梅特·基约斯塔德解释道。梅特·基约斯塔德离了婚，在她的两个孩子离家后住进了费德克纳蓬。 “对老人的子女来说是很大的宽慰——他们不会感到内疚。”存在没有内疚的家庭吗？这种迹象表明我们有可能正在经历一次巨大的社会变革。
范文三：研究生英语教材unit1翻译
晚 会 之 道
朱迪丝·马丁
1. 办公室晚会礼节？有这个必要吗？员工们每天开开心心地彼此交往，虽然时不时会推推撞撞，发生点儿口角，传播点儿谣言，或是联名写点儿投诉信。然而，只要将办公室稍做节日般的布置，所有这一切的不愉快即刻会化为其乐融融的喜庆气氛。员工们也很快会陶醉于其中，乐而忘忧。每年一次的圣诞晚会的确具有这种神奇的因素：扔下手头的工作、免费品尝美酒佳肴、还有肆意尽兴的狂欢，所有这一切均将诸如性骚扰之类令人厌恶的工作现实抛到九霄云外。
2. 参加晚会的人也明白这种场合省去了许多麻烦的礼节性应酬。因为没有东道主，所以不必特意感谢什么人，或是费神与缩在角落里没人理睬的客人搭讪。既然不是哪一个人买单（同样也不是哪一个人慷慨地为来宾提供免费私人长途电话），所以哪一个人的感受都不需要考虑 。
3. 所有这一切均为盛情款待——每个人都可以欣然接受，就像平日里一直顺手牵羊把办公室的毡头墨水笔放入自家口袋一样。基于公司的企业精神和节日欢庆的气氛，公司此时只希望为员工提供一次狂欢的聚会。而员工出于对公司的忠心，再加上能与老板们工余之际平等相识的兴奋，所以也就乐不可支地享受这一美好时刻。
4. 对那些仍然隐约记得生活中有付出才有获得之理的人而言，这种无忧无虑的公司娱乐简直就像是神赐的福祉。在现今这个罕有免费款待的社会，东道主需要花时间和精力在自己家招待来宾。而来宾也同样负有重任——从回复邀请、应承一切安排，直到礼貌地啧啧称赞晚会举办得无懈可击。
5. 公司娱乐似乎将时间、精力、金钱、个人义务以及与之有关的各种礼节负担统统抛开。组织晚会的人有偿付出，因此，参加晚会的来宾不必担心愧欠人情。一年一次的圣诞节本来就应该让低级别的员工感到一种理想氛围，那就是公司出钱筹办的晚会全年均可免费出席。
6. 先别想得太美了。严肃的礼节小姐可是从来不休假的（职员们，暂且不提雇主们，可真得庆幸自己还算走运，因为她只在晚会委员会任职，未在办公文具和私打公司电话清查委员会工作）。公司晚会有别于私人晚会，但礼节之道却一丁点儿也未变。
7. 如果不讲礼节大家会玩得更开心，那么礼节小姐真该放假休息了。但是在公司晚会礼节清查委员会供职数年以来，礼节小姐意识到，如果人人都任意性情不顾及相应的礼节，晚会往往不会尽如人意。
8. 我们一起来看看这种所谓即兴无忧的娱乐：老板不知道该呆在什么地方才好，他或她在门口徘徊，一心想着与众人打成一片。见到来宾惶恐地盯着自己，然后从边门溜进会场，此番情景足以令热情的老板心灰意冷。但是若采用旧时迎宾队列的方式与每个来宾逐一打招呼，又会显得过分迂腐和拘束。所以说，很少有人不同意员工们长期以来坚信的一条上班信念：觐见上司和尽情享乐最好不要同时发生。
9. 老板急于把握机会，于是顺手抓住身边最近的人，然后滔滔不绝地大讲自己事先反复练习过的一番赞美之辞，盛扬此人对公司的贡献。可是对方的反应却是始料不及。细心询问几句才知此人只是公司一位员工带来的客人，既不在公司工作，又不认识眼前的老板，甚至对方才的盛誉之辞也无动于衷——事实上，此人与邀请人也只是一面之交。这位客人此时需要的不是同行的友情，而是一杯提神的饮料。劳驾老板，请您让路。
10. 另外，邀请函上通常注明“以及佳宾”之类的话，目的是为了避开谁和谁仍是伴侣以及配偶如何称呼等敏感问题。去年，未婚的员工因为自己的伴侣未曾获邀而愤愤不平；已婚的员工由于自己配偶的称呼不当而牢骚满腹；“夫人”得罪了那些喜欢用“女士”称呼的来宾；冠用丈夫姓氏的太太们冒犯了那些不用丈夫姓氏的太太们。而今年，抱怨又会接踵而来。这次是因为起初没有人告知配偶公司举办晚会的消息，或是配偶被告知晚会不邀请家属参加。然而，事后这些配偶却发现事实并非如此。当然这类抱怨不会源源不断。但是这些配偶会记住此事，并私下斥责公司唆使员工不诚实。
11. 对于那些有意想欺瞒配偶或意欲发展一段浪漫恋情的人而言，情形会怎样呢？他们同样也会惹上来年都难以摆脱的麻烦。这些人之间很少会孳生真正的办公室恋情，因为此类行为难免有待人偏袒和公私混淆之嫌。还有更为糟糕的情形：尽管可以用酗酒过多和情绪兴奋作为托辞，但是上司戏谑一位无动于衷的下属的行为仍会被视为性骚扰；同样，下属对上司做出类似的举动则会被认为蛮勇无知。
12. 有些员工心里只想着工作，在晚会上跃跃欲试地提出自己的业务宏图。他们牢记公司曾倡导的自由交流精神，置身于此时此地，这班人会找到老板以求畅所欲言。而老板此刻正巴不得有人过来同自己打招呼。
13. 然而这些人并不想和老板只说些客套话，他们回应老板的称赞时会说：“给我加工资怎么样？”他们会恳求晋升，并胸有成竹地向老板解释谁应该被炒鱿鱼。接着他们进一步提出改进公司业务的建议，这些建议其实好几年前已经提出，但却不知为何无人赏识。他们试图在短短的一夜之内，逾越老板多年来千辛万苦构筑的用于抵挡这类恳求的层层阶梯和壁垒。
14. 最后——通常在晚会进入尾声阶段——有些人会忽然想起这种轻松的环境正是向上司诤谏的最佳时机。无拘无束、开诚布公不就意味着一吐为快而不必担心影响自己的事业前途吗？
15. 其实在这个问题上员工被公司迷惑了。公司说：“去吧，尽情地娱乐，忘掉工作。”幼稚的人会信以为真。认为这是晚会——一个让人彻底放松、为所欲为的场合，不必担心苛刻的职业行为规则的约束。
16. 即使是那些平日严守上班着装规定的员工，可能也无从知晓哪类晚装在老板们看来低俗不堪。他们会误以为晚会是展示自己大胆而有创意的休闲服饰的好机会。但是不远处的上司们可能正在私下嘀咕，认为穿那种服装的人绝不能被委派出任公司的代表。
17. 更糟糕的是那些尽情取乐、喧闹不止的员工。一个人令他人喜欢或厌恶很可能只取决于这个人的行为举止本身。但是员工在晚会上的行为不再是这种简单的令旁人产生好恶感的表现，而是被用来判断某人是否属于狂暴之徒的标准。
18. 礼节小姐提出上述警告并非旨在破坏公司晚会的快乐气氛。她只想防止晚会毁掉员工的事业前途。而这类问题的解决之道是曾因过分拘束而被晚会摈弃的方法：礼节。
19. 首先需要恢复的礼节是在发出邀请时写明每个受邀人的姓名。以往简单地把每一份请柬按两个人计算的做法既不保险又不能讨好他人。对那些被指明并告知需回复邀请的人而言——当然告知时的语气应尽量中立，表明晚会只是一次款待并非务须之事——他们应该意识到各自分别获邀并需回复是否出席。
20. 谁和谁结伴出席晚会是令礼节小姐和任何一位明智的雇主都感到难以查清楚的事情。不过可以让员工自己填写同行的配偶或朋友的姓名。(公司晚会可以只限于内部员工参加，并在上班时间内举行。但是邀请员工配偶或朋友参加效果会更好。因为外出工作已经疏离了员工同家人密友间的关系，而且平日员工工作时也不会象来宾名单那样按照彼此的意气是否相投进行组合。)
21. 礼节小姐希望上述所言已经表明公司晚会的目的不是任意嬉戏玩闹或是对他人说长道短。那么应该是什么呢？晚会的目的应该是表达对员工的感谢。
22. 这首先需要有一个安排恰当的迎宾队列。虽然许多人认为这种方式简直是活受罪，但一直以来却是每位来宾得以被大人物认识的最好方法。旧时最古老的作法仍然奏效：一位专职负责问清客人姓名的人——或是一位无关紧要但又可以询问每位来宾姓名的人——在客人走过迎宾队列时向主人通报该客人的姓名。主人听到时可能会开玩笑地说：“我当然认识安娜特，公司没有她可不行。”更妙的是，员工的随行客人会听到人们称赞邀请自己的这位员工。这些赞美之辞比直截了当的奉承话听上去要真诚得多。而且，从此以后，如果哪位员工抱怨公司里的人都是蠢货，其配偶就会用曾在晚会上听到的称赞予以反驳。
23. 人们经常错误地认为公司晚会应该以员工们习惯的方式举办：他们喜欢的音乐、食物、还有高级管理层人士弃置不顾的其他东西。这就大错而特错了。员工们想要的其实是更高级的娱乐。高级与否视公司的不同性质而定。即便晚会太过正式，员工们也同样会开心地尝试不同的风格，然后再按自己的方式尽情娱乐。
24. 聪明的员工会在穿着上与上司们保持同一风格，因为他们深知，几乎没有哪个场合有人会因为穿得不够惹眼而被人指指点点。在公司晚会中拒绝或尽量少喝酒的做法无人指责，但在私人晚会中碍于主人好客的目光这种行为会很难堪。另外员工寻求仕途晋升的真正机会不是恳求上司，而是替陷入尴尬局面的人解围，因为这样可以表现出该员工懂得如何愉悦地高谈工作之外的话题。
25. 最后，还需另外一个送客队列。此时老板们一动也不动地站在抢眼的出口处，握住每位想离开的来宾的手，感谢他的光临。此时，即使是最懵懂的客人也会意识到应该回谢一番——也就是说，意识到应该感谢这番好意。
26. 公司圣诞晚会不就是为此而举办的吗？
27. 如果公司只想对员工表示谢忱，那么，放一天假外加一个红包就足矣。
范文四：研究生英语教材翻译答案
Unit One
“Business happens 24/7/365, which means that competition happens 24/7/365, as well,” says Haut. “One way that companies win is by getting ?there? faster, which means that you not only have to mobilize all of the functions that support a business to move quickly, but you have to know how to decide where ?there? is! This creates a requirement not only for people who can act quickly, but for those who can think fast with the courage to act on their convictions. This needs to run throughout an organization and is not exclusive to management.”
“一年365 天，一周7 天，一天24 小时，生意始终在进行，那意味着一年365 天，一周7 天，一天24 小时，竞争也同样在进行，”豪特说，“公司取胜的方法之一就是要更快地到达‘目的地’！这就是说，你不仅要把所有能支持公司快速运转的功能都调动起来，而且还得知道如何决定‘目的地’是哪里。这样，不仅对那些行动快速的人们，也对那些思维敏捷，并有勇气按自己的想法行事的人们都提出了要求。这需要全公司各部门的运作，而不仅仅是管理部门的工作。”
Lastly, professional status encompasses adherence to ethical standards. Most lawyers find self worth in setting an example—both within the profession and within the larger society—as ethical actors. When management affirms the special respect due to lawyers who act with the utmost integrity and civility in all of their professional dealings, it provides yet another form of compensation
最后，职业地位包含对职业标准的遵守。很多律师通过在行业内外把自己塑造成一个具有良好职业道德的典范来找到自我价值。对那些在所有职业行为中都表现出极度正直和谦逊有礼的律师们来说，当管理阶层对他们理应受到的特别尊重表示肯定时，便又获得了另一种形式的精神报酬。
Unit Two
The decline goes well beyond recent surveys that show growing complaints about mediocre quality and high prices—no small concern in a country where tourisme gastronomique earned 18 billion euros in 2002, a quarter of all tourist revenues. More and more restaurateurs say that government tax and economic policies are limiting their profits, and thereby hurting their capacity to invest and hire more staff. They have become ensnarred in the red tape for which France is infamous —not to mention edicts from Brussels that affect everything from sales taxes to the bacteria in the Brie.
最近的调查显示越来越多的人抱怨饭菜质量平平，价格昂贵，而法国烹饪的衰落还不止于此。这在法国可不是个小问题，要知道2002年美食旅游为法国创收180 亿欧元，占到全部旅游收入的1/4。越来越多的餐馆老板反映政府的税收和经济政策限制了他们的利润，也就影响了他们投资和雇佣更多人手的能力。束缚他们手脚的是令法国不那么光彩的繁琐拖拉的公事程序，更不要说那些来自欧盟的规定，从销售税到布里乳酪里含细菌的指标统统都在严格的掌控之中。
Zhejiang cuisine is light and exquisite, and is typical of food from along the lower Yangtze River. One famous dish is West Lake Vinegar Fish, which looks pretty and has the delicate refreshing flavors of nature. Many Chinese restaurants in China, as well as other parts of the world, serve this dish, but often the flavor is less authentic compared to that found in Hangzhou, capital of Zhejiang Province, which has unique access to the fish and water of
West Lake.
浙江菜口味清淡，精致玲珑，是长江下游区域菜肴的代表。西湖醋鱼是其中的一道名菜。这道菜鲜美，酥嫩，带着自然的清香。中国乃至世界各地的中餐馆大都能找得到这道菜，但口味往往不及在浙江杭州吃得那般纯正。因为只有杭州拥有来自西湖的鱼和水。
Unit Three
Whatever the explanation, the idea of a work-life balance is a staple of European discourse, studied in think tanks, mulled over by policymakers. In the US, the term, when it?s used at all, is said with the sort of sneer reserved for those who eat quiche. But it might still catch on. When Bill Keller was named executive editor of the New York Times last week, he encouraged the staff to do “a little more savoring” of life, spending time with their families or viewing art.
不管如何解释，工作与生活的平衡总是欧洲人的主要谈资，同时也是智囊团和政策制定者研究和考虑的主题。在美国，人们使用这个说法时总是带着几分针对那些吃蛋奶火腿馅饼的有闲人士才会表现出来的冷嘲热讽的态度。但是，它可能还是会流行起来的。时任《纽约时报》执行主编的比尔?凯勒曾鼓励员工们要给生活增加一些色彩，多陪陪家人或去欣赏艺术。
P . L. Travers, the author of the Mary Poppins books, put it best when she wrote, “You do not chop off a section of your imaginative substance and make a book specifically for children, for— if you are honest—you have, in fact, no idea where childhood ends and maturity begins. It is all endless and all one.” There is plenty for children and adults to enjoy in Rowling?s books, starting with their language. Her prose may be unadorned, but her way with naming people and things reveals a quirky and original talent.
《欢乐满人间》的作者帕梅拉·林登·特拉弗斯概括得精辟之极。她写到，“你不能把你想象的东西砍掉一部分然后写成一本专给孩子看的书，坦白地说，因为事实上你根本无从知道童年究竟是什么时候结束的而成人期又是什么时候开始的。它们互相连接、浑然一体。”在罗琳的书中，从语言开始，就有足够多的让大人和孩子都喜欢的东西。也许她的文风朴实，但是她给人和物命名的方式显示了独特的原创才能。
Unit Four
Much research shows that the quality of care infants receive affects how they later get along with friends, how well they do in school, how they react to new and possibly stressful situations, and how they form and maintain loving relationships as adults. It is for these reasons that people?s early intimate relationships within their family of origin are so critical. Children who are raised in impersonal environments (orphanages, some foster homes, or unloving families) show emotional and social underdevelopment, language and motor skills retardation, and mental health problems. 很多研究发现婴儿获得关爱的质量会影响到他们以后的交友，在学校的表现，如何应对陌生的或可能充满压力的情况，以及他们成年后如何建立并且维系情感连系。正是因为这些原因，人们与家庭成员的早期亲密关系才如此至关重要。在人情冷漠的环境中（如孤儿院，某些寄养家庭，缺乏关爱的家庭）长大的孩子会出现情感和社会性发育不良，语言和运动技能迟缓，以及精神健康问题。
What attracts individuals to each other in the first place? Many people believe that “there?s one person out there that one is meant for” and that destiny will bring them together. Such beliefs are
romantic but unrealistic. Empirical studies show that cultural norms and values, not fate, bring people together. We will never meet millions of potential lovers because they are “filtered out” by formal or informal rules on partner eligibility due to factors such as age, race, distance, social class, religion, sexual orientation, health, or physical appearance.
一开始让人相互吸引的是什么？许多人相信“世上有一个人是你为之而生的”，而且命运会将你俩带到一起。这样的想法很浪漫却不现实。实证研究发现，是文化标准和价值观而非命运，将人们连系在一起。我们错过了成千上万的可能的爱人，因为他们早就被正式的或非正式的挑选理想爱人的准则筛选出局，这些准则包括年龄、种族、地域、社会阶层、宗教、性倾向、健康状况或外表。
Unit Five
Y oga routines can take anywhere from 20 minutes to two or more hours, with one hour being a good time investment to perform a sequence of postures and a meditation. Some yoga routines, depending on the teacher and school, can be as strenuous as the most difficult workout, and some routines merely stretch and align the body while the breath and heart rate are kept slow and steady. Y oga achieves its best results when it is practiced as a daily discipline, and yoga can be a life-long exercise routine, offering deeper and more challenging positions as a practitioner becomes more adept. The basic posi tions can increase a person?s strength, flexibility and sense of well-being almost immediately, but it can take years to perfect and deepen them, which is an appealing and stimulating aspect of yoga for many.
做瑜伽没有场地的限制，一套瑜伽动作通常需要20 分钟到两个小时或者更多的时间，而一个小时左右的时间则是一系列动作和冥想的最佳选择。根据瑜伽师和学派的不同，一些瑜伽动作做起来辛苦异常，而另一些却只是在呼吸和心跳平稳的情况下调整和伸展肢体。每天练习瑜伽会达到最好的效果，随着动作越来越熟练，你就可以加大强度和难度这样瑜伽就能成为你相伴终生的日常锻炼方式了。练习基础的瑜伽动作即可收到增强力量，改善柔韧性并使人感到舒适的效果，但要想达到完美和高深的境界还是需要日积月累的练习，这也是瑜伽吸引人的地方之一。
范文五：大学英语教材翻译答案
Unit 1
The offensive had lasted three days, but we had not gained much ground. The division commander instructed our battalion to get around to the rear of the enemy at night and launch a surprise attack. To do this we have to cross a marshland, and many of us were afraid we might get bogged down in the mud. Our battalion commander decided to take a gamble. Luckily enough, thanks to the severely cold weather which had made the marshland freeze over, we arrived our destination before dawn and began attacking the enemy from the rear. This had turned the tide of the battle. The enemy, caught off guard, soon surrendered.
Unit 2
Automobiles have, since their invention, revolutionized transportation, changing forever the way people travel, and do business. On the other hand, they have brought hazards, especially highway fatalities. However, today the application of computer technology and electronic sensors in designing and manufacturing cars makes it possible to eliminate most of traffic accidents. For example, electronic sensors mounted in your car can detect alcohol vapor in the air and refuse to start up the engine. They can also monitor road conditions by receiving radio signals sent out from orbiting satellites and greatly reduce your chances of getting stuck in traffic jams.
Unit 3
Well begun, half done, as the saying goes. It is extremely important for a job applicant to do his homework while seeking employment. From my standpoint, whether or not one has done his homework clearly makes a difference in his chance of success
I have a friend who is earning somewhere in the neighborhood of 100,000 dollars a year in a large computer software company. He told me that from his own experience the decision makers who interview prospective employees like people who are well prepared. Those who make no endeavor to learn as much about his prospective employer as possible don’t have much of a chance of success.
Unit 5
For my own part, I find that appearances are all too often deceptive. For instance, you might be wrong if you judged by appearances only people like Edward Hyde Burton. In appearance, he seemed a man all of a piece. He was a tiny little fellow with white hair and mild blue eyes, gentle and candid. Nevertheless, he turned out to be very cruel he insulted and fooled Lenny who was down and out and made him commit himself to an insane venture. What was still more surprising was that he was completely indifferent to Lenny’s death. Without doubt, Burton was a man with a heart of stone.
Unit 6
Today we are under constant pressure to work longer hours, to produce more, and to possess more. Lots of people hold the wrong perception that happiness lies in working hard and earning well /good money.
Many women today feel the same stress to work and get ahead and, at the same time, to nurture their offspring and shoulder the burden of domestic responsibilities.
Research shows that workaholism tends to distance us from our immediate families. It forces us to toil longer and longer hours, leaving a minute fraction of our time to be physically and emotionally available to our loved ones. Intimacy among family members is doomed to die in the process.
