February 14, 2000
美国节日
一月新年(New Year's Day)二月林肯纪念日(Lincoln's Birthday)圣瓦伦丁节(情人节St. Valentine's Day)2月14日，是西方传统的圣瓦伦丁节，又称"情人节"，它具有悠久的历史。
古罗马时代的牧神节，就是一个情侣们的节日。
基督教兴起，教会对牧神节习俗不以为然。
但由于这个节日受到青年人的偏爱，到公元7世纪，教会便把这个节日同基督教联系在一起，用基督教殉教者圣瓦伦丁主教的名字为这个节日重新命名，并把日期由原来的2月15日改为2月14日。
传说，公元3世纪，罗马皇帝认为已婚男子不愿离家当兵，因此发布了一道禁止结婚的法令。
圣瓦伦丁主教因违背皇帝旨意，秘密为青年人举行婚礼，而遭到监禁，于公元273年2月14日死于狱中。
圣瓦伦丁节曾是英国人喜爱的节日，随着新大陆的开发，英国移民把这一富有浪漫色彩的节日带到了北美，逐渐在美国生根开花。
February 14, is the traditional Western St. Valentine's Day, also known as "Valentine's Day", it has a long history. The age of the ancient Roman dance, is a couple of festivals.The rise of Christianity, the church does not agree with the custom of the festival. But since the festival was favored by young people, by the seventh century AD, the church associated the festival with Christianity, renaming the festival with the name of Christian Bishop Saint Valentine, and putting the date from the original 2 Month on the 15th to February 14. Legend, the third century AD, the Roman emperor that married men do not want to go home as a soldier, so the release of a ban on marriage. Bishop of St. Valentine was imprisoned for violating the will of the emperor and secretly held a wedding for young people and died in prison on 14 February 273 AD.St. Valentine's Day was the favorite holiday of the British, with the development of the New World, the British immigrants to this romantic festival to North America, gradually rooted in the United States.华盛顿诞辰日(Washington's Birthday)美国总统节，官方名称为华盛顿生日(英文:Washington's Birthday)，为纪念美国首任总统华盛顿的生日(1732年2月22日)，每年二月的第三个星期一是"总统节"。
大学英语第三学期句子翻译
Unit 3英译汉1、As an important part of the American culture value system,“individualism”is admi red by most American people.作为美国文化价值体系的一个重要组成部分，“个人主义”受到大多数美国人的推崇。
2、Americans view the family as a group whose primary purpose is to advance the happiness of individual members.美国人认为家庭作为一个群体，其主要的目的是促进家庭各成员的幸福。
3、In contrast to many other cultures, the primary responsibility of the American family member is not to advance the family as a group, either socially or economically.4、与许多其他文化相比，美国家庭成员的主要职责，不是在社会上或经济上提高整个家庭的地位。
What would be best for the family is not usually considered to be as important as what would be best for the individual.5、人们通常认为，什么是对个人最好的比什么是对家庭最好的更为重要。
With freedom comes the responsibility to care for oneself, for it is the freedom of choice that carries with it the responsibility: to accept the consequences of the choices.6、与自由相伴而来的是照顾自己的责任，因为所选择的自由承载了责任，即必须接受自己的选择所带来的后果。
重要节日英语翻译
重要节日英语翻译第一篇：重要节日英语翻译阳历节日：1月1日元旦（New Year's Day)2月14日情人节(Valentine's Day)3月8日国际妇女节(International Women' Day)3月12日中国植树节(China Arbor Day)3月21日世界睡眠日(World Sleep Day)3月21日世界森林日（World Forest Day)3月22日世界水日(World Water Day)4月1日愚人节(April Fools' Day)4月22日世界地球日(World Earth Day)5月1日国际劳动节(International Labour Day)5月8日世界红十字日(World Red-Cross Day)6月1日国际儿童节(International Children's Day)6月5日世界环境日(International Environment Day)6月23日国际奥林匹克日(International Olympic Day)7月1日国际建筑日（International Architecture Day)7月11日世界人口日(World Population Day)8月1日中国人民解放军建军节(Army Day)8月12日国际青年节(International Youth Day)9月10日中国教师节(Teacher's Day)9月21日世界停火日(World Cease-fire Day)10月1日中华人民共和国国庆节(National Day)10月5日世界教师日(World Teachers' Day)10月31日万圣节(Halloween) 12月9日世界足球日（World Football Day)12月25日圣诞节(Christmas Day)农历节日:Lunar festivals 农历正月初一春节(the Spring Festival)农历正月十五元宵节(Lantern Festival)农历五月初五端午节(the Dragon-Boat Festival)农历七月初七乞巧节(中国情人节）(Double-Seventh Day)农历八月十五中秋节(the Mid-Autumn Festival)农历九月初九重阳节(the Double Ninth Festival)农历腊月初八腊八节(the laba Rice Porridge Festival)中国的传统节日形式多样，内容丰富，是中华文明的重要组成部分。
五年级英语日期的写法练习题40题
五年级英语日期的写法练习题40题1.My birthday is in _____.A.JanuaryB.FebruvaryC.MarchD.April答案：A。
January 是正确的一月的写法。
选项B 拼写错误，正确的是February。
选项C 是三月，不符合题意。
选项D 是四月，也不符合题意。
2.The Spring Festival is in _____.A.January or FebruaryB.MarchC.AprilD.May答案：A。
春节一般在一月或者二月。
选项B 三月错误。
选项C 四月错误。
选项D 五月错误。
3.Valentine's Day is in _____.A.FebruaryB.MarchC.AprilD.May答案：A。
情人节在二月。
选项B 三月错误。
选项C 四月错误。
选项D 五月错误。
4.Easter is usually in _____.A.March or AprilB.MayC.JuneD.July答案：A。
复活节通常在三月或者四月。
选项B 五月错误。
选项C 六月错误。
选项D 七月错误。
5.Mother's Day is in _____.A.MayB.JuneC.JulyD.August答案：A。
母亲节在五月。
选项B 六月错误。
选项C 七月错误。
选项D 八月错误。
6.Father's Day is in _____.A.JuneB.JulyC.AugustD.September答案：A。
父亲节在六月。
选项B 七月错误。
选项C 八月错误。
选项D 九月错误。
7.Independence Day of the United States is in _____.A.JulyB.AugustC.SeptemberD.October答案：A。
美国独立日在七月。
选项B 八月错误。
选项C 九月错误。
选项D 十月错误。
8.The first day of school is usually in _____.A.August or SeptemberB.OctoberC.NovemberD.December答案：A。
Valentine's_Day
March 14 the White Day
• On this day, you will know if he loves you or loves to eat chocolate. Because if he loves you, he will give you white sweets to express his love to you. And then, you can share the white sweet and your sweet love together.
May 14 the Yellow & Rose Day
• You’re together for a time already, and does he really love you? And is he really your right man? It’s the time for you to tell out your feelings towards him directly. Don’t be shy, just be brave enough to give him the red roses to show your feelings towards him. Don’t hesitate!
• It is a traditional day for the lover to get engaged with silver rings. So you’d better to buy a pair of silver rings to wear on the fingers to witness your sweet love.
Development of Valentine’s Day
英语月份星期节日的缩写
英语月份星期节日的缩写基数词1 one2 two3 three4 four5 five6 six7 seven8 eight9 nine 10 ten 11 eleven 12 twelve 13 thirteen 14fourteen 15 fifteen 16 sixteen 17 seventeen 18 eighteen 19 nineteen 20 twenty 21 twenty-one 22 twenty-two23twenty-three 24 twenty-four 25 twenty-five26 twenty-six 27 twenty-seven 28 twenty-eight 29 twenty-nine 30thirty 31 thirty-one 32 thirty-two 33 thirty-three34 thirty-four 35 thirty-five 36 thirty-six 37 thirty-seven38 thirty-eight 39 thirty-nine 40 forty 41 forty-one 42 forty-two 43 forty-three 44 forty-four 45 forty-five 46forty-six 47 forty-seven 48 forty-eight 49 forty-nine 50 fifty 51 fifty-one 52 fifty-two 53 fifty-three 54fifty-four 55 fifty-five 56 fifty-six 57 fifty-seven 58 fifty-eight 59 fifty-nine 60 sixty 61 sixty-one 62sixty-two 63 sixty-three 64 sixty-four 65 sixty-five 66 sixty-six 67 sixty-seven 68 sixty-eight 69 sixty-nine70 seventy 71 seventy-one 72 seventy-two 73 seventy-three 74 seventy-four 75 seventy-five 76 seventy-six 77seventy-seven 78 seventy-eight 79 seventy-nine 80 eighty 81 eighty-one 82 eighty-two 83 eighty-three 84eighty-four 85 eighty-five 86 eighty-six 87 eighty-seven 88 eighty-eight 89 eighty-nine 90 ninety 91 ninety-one92 ninety-two 93 ninety-three 94 ninety-four 95 ninety-five 96 ninety-six 97 ninety-seven 98 ninety-eight 99ninety-nine 100 one hundred第1 first 1st 第2 second 2nd 第3 third 3rd 第4 fourth 4th 第5 fifth 5th 第6 sixth 6th 第7 seventh 7th第8 eighth 8th 第9 ninth 9th 第10 tenth 10th 第11 eleventh 11th 第12 twelfth 12th 第13 thirteenth 13th第14 fourteenth 14th 第15 fifteenth 15th 第16 sixteenth 16th 第17 seventeenth 17th 第18 eighteenth 18th第19 nineteenth 19th 第20 twentieth 20th 第21 twenty-first 21st 第22 twenty-second 22nd 第23 twenty-third 23rd 第24 twenty-fourth 24th 第25 twenty-fifth 25th 第26 twenty-sixth 26th 第27 twenty-seventh 27th第28 twenty-eighth 28th 第29 twenty-ninth 29th 第30 thirtieth 30th 第31 thirty-first 31st第32 thirty-second 第33 thirty-third 第34 thirty-fourth 第35 thirty-fifth 第36 thirty-sixth第37 thirty-seventh 第38 thirty-eighth 第39 thirty-ninth 第40 fortieth 第41 forty-first第42 forty-second 第43 forty-third 第44 forty-fourth 第45 forty-fifth 第46 forty-sixth第47 forty-seventh 第48 forty-eighth 第49 forty-ninth 第50 fiftieth 第51 fifty-first 第52 fifty-second第53 fifty-third 第54 fifty-fourth 第55 fifty-fifth 第56 fifty-sixth 第57 fifty-seventh第58 fifty-eighth 第59 fifty-ninth 第60 sixtieth 第61 sixty-first 第62 sixty-second 第63 sixty-third第64 sixty-fourth 第65 sixty-fifth 第66 sixty-sixth 第67 sixty-seventh 第68 sixty-eighth第69 sixty-ninth 第70 seventieth 第71 seventy-first 第72 seventy-second 第73 seventy-third 第74 seventy-fourth 第75 seventy-fifth 第76 seventy-sixth 第77 seventy-seventh 第78 seventy-eighth第79 seventy-ninth 第80 eightieth 第81 eighty-first 第82 eighty-second 第83 eighty-third第84 eighty-fourth 第85 eighty-fifth 第86 eighty-sixth 第87 eighty-seventh 第88 eighty-eighth第89 eighty-ninth 第90 ninetieth 第91 ninety-first 第92 ninety-second 第93 ninety-third第94 ninety-fourth 第95 ninety-fifth 第96 ninety-sixth 第97 ninety-seventh第98 ninety-eighth 第99 ninety-ninth 第100 one hundredth 国家或国际节日元旦New Year' s Day --- Jan.1国际劳动妇女节International Working women' s Day （wornen's Day)--- Mar.8国际劳动节internatlonal Labor Day （May. Day）---May.1中国青年节Chinese Youth Day ---May.4国际儿童节International Children's Day （Children's Day）---June .1建军节Army Day ---August .1教师节T eachers Day---Sept.1国庆节National Dey---October.1中国传统节日春节the Sprlng Festival （New Yearls Day of the Chinese lunar calendar）农历正月初一元宵节（灯节)the Lantern Festival 农历正月十五清明节the Qing Ming Festival 四月五日前后端午节the Dragon-Boat Festiva 农历五月初五中秋节the MidAutumn Festival（the Moon Festival）农历八月十五重阳节the Double Ninth Festival 农历九月初九月份英文简写英文全称一月Jan. January二月Feb. February三月Mar. March四月Apr. April五月May. May六月June. June七月July. July八月Aug. Aguest九月Sept. September十月Oct. October十一月Nov. November十二月Dec. December注意：正规的英语中六月，七月，九月的缩写是4个字母美式英語是要以月/日/年英式英語是要以日/月/年中國語文是以年/月/日不可以用在句子的未尾,且月份的縮寫只有跟日一起用才能縮寫,單獨在句中是不能縮寫星期一：Mon.=Monday星期二：Tues.=Tuesday星期三：Wed.=Wednesday星期四：Thur.=Thurday星期五：Fri.=Friday星期六：Sat.=Saturday星期天：Sun.=Sunday。
英语数字时间总表
0nought;zero;O1one first第一2two second第二3three third第三4four fourth第四5five fifth第五6six sixth第六7seven seventh第七8eight eighth第八9nine ninth第九10ten tenth第十11eleven eleventh第十一12twelve twelfth第十二13thirteen thirteenth第十三14fourteen fourteenth第十四15fifteen fifteenth第十五16sixteen sixteenth第十六17seventeen seventeenth第十七18eighteen eighteenth第十八19nineteen nineteenth第十九20twenty twentieth第二十21twenty-one twenty-first第二十一22twenty-two twenty-second第二十二23twenty-three twenty-third第二十三30thirty thirtieth第三十32thirty-two thirty-first第三十一40forty fortieth第四十50fifty fiftieth第五十60sixty sixtieth第六十70seventy seventieth第七十80eighty eightieth第八十90ninety ninetieth第九十100one hundred(one)hundredth第一百101one hundred and one(one)hundred and first第一百零一156one hundred and fifty-six hundred and thirty-fourth第一百三十四200two hundred two-hundredth第二百300three hundred three-hundredth第三百400four hundred four-hundredth第四百500five hundred five-hundredth第五百600six hundred six-hundredth第六百700seven hundred seven-hundredth第七百800eight hundred eight-hundredth第八百900nine hundred nine-hundredth第九百1,000one thousand(one)thousandth第一千1,001one thousand and one thousand and first第一千零一1,300thirteen hundred;two thousand and thirty-fourth 第二千零三十四one thousand and three hundred ten thousandth第一万2,000two thousand(one)millionth第一百万(美作:billionth) 2,034two thousand and thirty-four billionth第十亿(美作:trillionth)6,502six thousand five hundred and two38,000thirty-eight thousand900,000,000nine hundred million45,672forty-five thousand six hundred 1,000,000,000 a milliard,one milliard and seventy-two(美作:a billion,one billion) 500,000five hundred thousand1,050,000,000one billion and fifty million 1,000,000one million10,000,000,000ten billion3,123,400three million,one hundred and twenty-200,000,000,000two hundred billion three thousand and four hundred1,000,000,000,000 a billion,one billion8,000,000eight million(美作:a trillion,one trillion) 47,000,000forty-seven million6,000,000,000,000six million million小数分数2.05 : two point nought five;two point O five1/2 : one-half;a half6.003 : six point nought nought three;1/3 : one-thirdsix point O O three3/4 : three-fourths78.12 : seventy-eight point one two1/5 : one-fifth2/5 : two-fifths百分比7/8 : seven-eighths100% : one hundred per cent1/10 : one-tenth;a tenth0.5% : point five per cent1/100 : one-hundredth;one per cent 0.46% : point four six per cent1/1000 : one-thousandth1/10000 : one ten-thousandth月份/星期21/2 : two and one half;two and a half一月January Jan.42/3 : four and two-thirds二月February Feb.三月March Mar.电话号码四月April Apr.119one one nine五月May May120one two oh六月June Jun.688six double-eight七月July Jul.5337five double-three seven八月August Aug.6512six five one two九月September Sep.97868nine seven eight six eight 十月October Oct.893493eight nine three four nine three十一月November Nov.737964seven three seven nine six four 十二月December Dec.62374881six two three seven four星期一Monday Mon.double-eight one星期二Tuesday Tue.星期三Wednesday Wed.1840年eighteen forty星期四Thursday Thu.1900年nineteen hundred星期五Friday Fri.1992年nineteen ninety-two星期六Saturday Sat.2000年twentyhundred星期日Sunday Sun.2003年twenty zero three时间表达方法4:00four o'clock 4 o'clock four04:00 )four in the morning 4 a.m16:00four in the afternoon 4 p.m9:00nine o'clock9 o'clock nine09:00 )nine in the morning9 a.m21:00nine in the evening9 p.m nine at night12:00twelve o'clock12 o'clock twelve12:00twelve in the morning,midday12 a.m00:00 )twelve at night midnight12 p.m12:15,00:15 a quarter past twelve twelve fifteen quarter past twelve a quarter after twelve02:25,14:25 twenty-five past two two twenty-five twenty-five minutes past two twenty-five after two11:30,23:30 half past eleven eleven-thirty half eleven half after eleven12:45,00:45 a quarter to one twelve forty-five quarter to one07:50,19:50 ten to eight seven fifty ten minutes to eight注意：年份一般用基数词表示，写时可以用阿拉伯数字。
美国节日(新年,林肯纪念日,情人节,华盛顿诞辰日)英文介绍
• •
st. valentine's day
（february 14）
St. Valentine's Day
（february 14）
• The earliest popular symbols of the St. Valentine's Day is cupid（爱神丘比特）, the roman god of love, who is represented by the image of a young boy with bow and arrow.
New Year's Daw of a large fireworks display over the Chicago.
New Year's Day falls on January 1 and marks the start of a new year according to the Gregorian calendar. It marks the end of New Year's Eve celebrations in the United States and gives many Americans a chance to remember the previous year.
Washington's Birthday was first celebrated as a holiday in the District of Columbia in 1880. It was made a federal holiday in 1885. The holiday was originally held on the anniversary of George Washington's birth, on February 22. In 1971, this holiday was moved to the third Monday in February.
西方节日英文版
Valentine's Day(情人节)(February 14)St. Valentine's Day is an informal observance (非正式的庆祝) of a lover's holiday. Today, the observance has no connection with the many legendary (传说的) St. Valentines, and holds no religious significance. The day is observed with exchanges of love notes and cards, and other tokens(标志) of affection(感情), called valentines. The symbols of the heart and Cupid(丘比特) are common in cards, decorations of store windows,candies and other paraphernalia(随身物品). Traditional valentines were frilly(装饰的) sweet, and tender(温情的) affairs made of red and white paper and lace(花边) with cutouts(剪下的图样) and cupids. The custom of sending cards, giving candy, and other such tokens has caught a great deal of commercial enthusiasm(积极性). Many stores, for instance, decorate(装饰) seasonally, or a according to calendar holidays(日历). Valentine's Day is the first excuse for splashy(显眼的) valentine theme(主题) dominates stationery(文具) stores, candy stores, confectioneries(甜食制造业), and quite often drug stores where cards and candy are sold.Easter（复活节）(The first Sunday after the first full moon following the vernal equinox(春分))Easter is important for several reasons. Primarily(主要) it is a time for families to get together much like Christmas or Thanksgiving. They usually have a large meal and serve traditional（传统的） dishes such as baked ham(火腿). In addition, there is a commercial aspect(商业特征) of Easter. It is a time when manufacturers(制造商) of candy and chocolate can sell their products. They make chocolates in the shape of eggs and rabbits since those things are associated with（与……联系） spring and Easter. Finally, Easter is a religious holiday. Many Americans go to church on that day if they are Christians to celebrate the resurrection(耶酥复活) of Christ. Symbols(象征) which we see at Easter are chicks, flowers, eggs, baskets for children to dye Easter eggs and then to hide them. Other children look for the eggs and collect them in baskets. People often get new clothes for spring for around Easter time.Doll's Day 女儿节(初)The third of March is an exciting day for little Japanese girls. They know it as Doll's Day. On that day, any household which has a daughteraged between three and seven decorates the house with traditional dolls. They represent the royal family and members of the court. They are extremely delicate and finely dressed. The dolls may have been in the family for several generations, or they may have been newly presented to the daughter of the house, usually by the grandparents. The little girls do not merely look at the dolls displayed in the house. They themselves are dressed in elaborate kimonos, again of traditional design. Then their parents accompany them to the sacred shrines. After they come back home, special rice cakes are eaten. Doll's Day in Japan is for the girls, but the boys have their own turn later. Their festival occurs on May 5th, and this time the house are decorated with armour, emphasizing a traditional male roleApril Fool's Day 愚人节 (初)April Fool's Day is the first day of April. The sport of the holiday is to play silly but harmless jokes on family members,co-workers, and friends. A victim of one of these pranks is called an April fool. If one succeeds in tricking someone, one laughs and says,`April Fool`, and then the person who has been tricked usually laughs, too. This holiday originated in France. When the French first adopted the Gregorian calendar in 1564, some people continued to use the old calendar to celebrate New Year's Day on April 1.These people were called April Fools. The custom of playing tricks on this day became popularin France and then spread to many other countries. April Fool's jokes are as ingenious, humorous, or cruel as the people who perform them. Here are some typical pranks: __Telling somebody to call the zoo and ask to speak to Mr Fox. __Putting salt in the sugar bowl. __Setting the clock back an hour. __Saying to friends, 'Oh my! You have four holesin your coat-buttonholes! __Trying a string to a wallet and leaving the wallet in the middle of the sidewalk. When someone stops to pickit up, the pranker yanks it out of reach. In the United States today, April Fool's jokes are mostly played by children, who enjoy the holiday immensely.Notes: April Fool:在愚人节受骗的人. prank：玩笑；恶作剧. Trick:计谋;欺诈. Originate:开始;源自. cruel:残忍的. ingenious:坦率的. Popular:受欢迎的. Immensely:极大的;无限的. Humorous:幽默的. .Halloween(万圣日)(October 31)This is a holiday widely celebrated with different name in many countries .Although it originated(发源) as a religious holiday, it has lost its religious connections in the United States. It is now celebrated largely as a children's day, and many American children look forward to it for days and weeks beforehand. The orange pumpkin is harvested(收获) at this time of year and is hollowed(挖空) out, a funny face cut into it, and a candle placed inside as a decoration(装饰) in the window. City folks, nowadays, sometimes use paper pumpkins for decorations. Some years ago, the holiday was celebrated by dressing up in strange and frightening costumes(戏服) and playing tricks(戏弄) on one's neighbors and friends, such as ringing door bells, throwing bits of corn(谷物) on the window panes(窗格玻璃), and in other ways making minor disturbances(小骚扰).Note: originated(发源)harvested(收获)hollowed(挖空)decoration(装饰)costumes(戏服)tricks(戏弄)corn(谷物)panes(窗格玻璃)disturbances(小骚扰)Boxing Day 节礼日(初)In the English-speaking world, the day after Christmas Day has a special name. We call it Boxing Day.This makes it sound like a day on which everyone has a fight, but the name has nothing to do with the sport of boxing. It derives from the custom in former times of presenting servants and tradesmen with a Christmas box or gift. Here in Britain we still talk about giving the milkman or newspaper-delivery boy a Christmas box, when we mean a sum of money or present. The expression dates from the time when the money would have been put into an actual box.Boxing Day in modern times is a quiet day. Most people are recovering from the large meals they ate the day before. The children have new toys to keep them happy, and the adults are content to watch them play.Perhaps it would be a good idea of Boxing Day actually was made to honor that sport. Then, on other days, we could celebrate Football Day, Cricket Day, Hockey Day, and so on. There are probably enough different sports to allow each day of the year to have one to itself.Christmas Day 圣诞节(中)Christmas is a joyful religious (宗教的) holiday when Christians celebrate the birth of Jesus Christ. The Christmas story comes from the Bible (圣经). An angel appeared to shepherds (牧羊人) and told them that a Savior (救世主) had been born to Mary and Joseph in a stable in Bethlehem. Three Wise Man from the East (the Magic) followed a wondrous star which led them to the baby Jesus to whom they paid homage (表示敬意) and presented gifts of gold, frankincense, and myrrh. To people all over the world, Christmas is a season of giving and receiving presents. In Scandinavian and other European countries, Father Christmas, or Saint Nicholas, comes into houses in the night and leaves gifts for the children. Saint Nicholas is represented as a kindly man with a red cloak and long white beard. He visited houses and left gifts, bringing people happiness in the coldest months if the year. Anther character (人物) , the Norse God Odin, rode on a magical flying horse across the sky in the winter to reward people with gifts. These different legends (传说)passed the ages to make the present-day Santa Claus. Immigrant settlers brought Father Christmas to the United States. Father Christmas's name was gradually changed to Santa Claus, from the Dutch name for Father Christmas, which is Sinter Claus Although he has origins (渊源) in Norse and pre-Christian mythology (神话) , Santa Claus took shape in the United States. American gave Santa Claus a white beard, dressed him in a red suit and made him a cheery old gentleman with red cheeks and twinkle in his eye. Several American towns maintain the spirit of Santa Claus. The New England State of Connecticut has a Christmas village where "Santa" and his elves give out gifts. In New York, a small town called the North Pole was designed for Santa Claus. There is a post office, a church and a blacksmith shop, to repair the shoes of the reindeer. Santa Claus exists only in our imagination. But he, Saint Nicholas, and Father Christmas are spirits of giving, Christmas has been associated with gift giving since the Wise Men brought gifts to welcome the newborn Jesus Christ.Christmas Tree 圣诞节(中)One thing that most homes in America have at Christmas time is a Christmas tree, even in Hawaii where trees must be brought in by ship. But why a tree at Christmas? Trees have always been given a special place in the myths(神话), legends（传说）, traditions, and religious beliefs （宗教信仰）. Germany---The Christmas tree really started in Germany. Some historians think that the Christmas tree was a kind of Christian(基督教的 ) hope for spring to come soon. Why? Well, first of all, ChristmasDay comes right after the longest winter night, and people in the far north would soon expect the days to come longer. And, of course, Christ's birth was associated with （与......相联系）the bringing in new life. Second, an evergreen tree (one that stayed green all winter long) was eventually also connected by Christians with the idea of everlasting (永恒的)life, which Jesus Christ said he was bringing from God to Mankind. Paradise (天堂)tree--- In addition, Christians had for centuries honored Adam and Eve on December 24th by bringing into their house an evergreen tree the called the paradise tree. (Paradise was one name used in the Bible for the Garden of Eden(伊甸园), the home of the first human Adam and Eve.) And they decorated their Paradise Tree with red apples. (By Harvey M. Taylor, Ph.D. Special Days Special Ways, Peking University Press )NEW YEAR’S DAYS 新年(中)"Happy New year!""The same to you, and many more." The familiar greeting heard throughout the United States on January First has a counterpart in every land. The words may be different and the dates may vary, but New Year greetings everywhere express the hope for renewed life and happiness.Whether the New Year's Eve party is in a luxurious hotel ballroom or in modest home, it will be gay, noisy and glittery. The music will be loud and carefree, and there will be bright colors , festive foods, and high good spirits to make this last night of the year one of fun and frivolity. At celebrations in restaurants, clubs and shipboard salons, guests are given silly paper hats and noisemakers (n. 狂欢时时用以发出噪音的器物) and as the evening goes on no one remains a stranger. At midnight everyone joins hands and signs, "We'll take a cup of kindness yet, for Auld Lang Syne."Preparation for the party includes planning what one will wear. If it is a formal affair, men will wear tuxedos and the ladies will put on their most elegant gowns. And even small parties mean "dressing up." But if it is a masked ball（n.假面舞会）, "dressing up" takes another form. The guests vie (vi.竞争) for the most original, exotic, dignity and appealing costume. Hidden behind a mask or domino. Dignity and care are cast aside, and not until unmasking at midnight must the party-goers discard the illusion of their changed personalities.Not everyone goes to a party, but almost everyone makes an occasion of New Year's Eve. A favorite place to see the old year out is New York City 's Times Square. Thousands of New Yorkers and tourists crowd thisfamous spot (at the intersection of Broadway and Seventh Avenue) and crane their necks to watch for "Happy New Year" to flash across the electronically controlled sign tract that circles the Allied Chemical Tower. When the moment arrives bedlam（n.喧闹声） breaks forth. Bells ring, whistles blow, people cheer with unrestrained exuberance(n.充溢).This chaotic scene is repeated in public squares throughout the country, but not at the same moment. Because of the four time zones in the United States the New Year comes to the central States one hour later, to the Mountain States two hours later, and finally to the Western States three hours after the Eastern States have noisily said good bye to another year. So by following the radio and television broadcasts everyone can enjoy the festivities in other parts of the country as well as their own.Then with the arrival of the new year, thoughts turn to the future-a future viewed optimistically and hopefully. Greeting cards and spoken messages convey wishes for health, wealth and long life. A new year allows a fresh start and New Year's resolutions abound.Grown-ups and children alike enthusiastically vow（v.发誓） to get rid of their bad habits and resolve to lead better lives. Children are apt(a.易于的) to write down their resolutions with solemn ceremony:"I resolve to stop teasing my sister.""I resolve to save part of my allowance""I resolve to hang up my clothes before I go to bed."To show their seriousness they sign their names and deliver the paper to a parent for safe-keeping. Adults make equally ambitious resolutions:"I resolve to stop smoking.""I resolve to lose weight.""I resolve to learn a new language."Despite the sincerity of the resolutions, no one seems surprised that the determination to "turn over a new leaf" disappears before the new year is well started.Although New Year's traditions in the United States stem from as many cultures as do the people themselves, they have gradually assumeda typical American flavor. The giving of gifts, for instance, an important part of Roman and Old English tradition, has all but disappeared. Instead, New Year's cards are exchanged among friends and relatives, and commercial firms combine greeting with advertisement of their products by distributing calendars and small trinkets. There are, of course, notable survivals still followed in their original form. Two of the most cherished came from Scotland: toasting from the wassail bowl and the ever-popular song, "Auld Lang Syne."The custom of visiting friends, relatives and neighbors on New Year's Day is one of the Old World traditions that have taken on a new form in the United States. It is called the Open House.An open house is just what the name implies: the front door is left open, inside there is a spirit of relaxed cordiality(n.热诚), and guests are free to arrive and leave when they like. Invitations may say simply, "come drink a New Year's toast with us."New Year's dinners with traditional holiday foods and drinks are customary with many families. It is a time to cement ties of kinship and to observe both faces of January--to be grateful for the blessings of the past year while looking forward to a brighter future..Spring Festival 春节(中)China's traditional festivals have evolved （演化，发展）through the centuries from past major events. For instance, long ago when people had a bountiful harvest, they gathered and celebrated their good fortune with gala performances（盛大的演出）. When natural disasters struck, they offered sacrifices to the gods and their ancestors, hoping for a blessing （保佑）. The change of the seasons, flowers in spring, and the bright moon in autumn could all arouse their longing for a more beautiful life. Thus, creative activities were held to signify these events. Gradually these activities developed into festivals.The most important festival in China is the Spring Festival. It is said that the Spring Festival evolved from an activity known as the Winter Sacrifice（祭品）. It was a custom practiced by the people of primitive society.（原始社会）As the cold winter began to recede and the warm spring was about to begin, the people of an entire clan (家族)gathered together. They brought out their bounty from hunting, fishing and the field. They thanked the gods for the blessings of nature, including the mountains, rivers,the sun, moon and stars. They thanked their ancestors. Then they shared and enjoyed the sumptuous bounty of the land, sea, air and fields as they ate, danced and sang heartily.In the beginning, their activities had no fixed date. But usually it was held at the end of each winter. Gradually, through the years, it was celebrated at the end of the old year or the beginning of the new. With the changes and disintegration of primitive society, the form and content of the Winter Sacrifice also changed. Ultimately, it became a festival to bid farewell to the old year and welcome in the new year （辞旧迎新）. So it came to be called the Spring Festival.All the traditional festivals in China are based on the Chinese lunar calendar（阴历）. The Spring Festival marks the beginning of the Chinese Lunar New Year. In Chinese, we also say Guo Nian, meaning keeping off the monster of Nian.There are many legends about the origin （起源）of Nian. The most popular one is this. It is said that Nian was a fierce monster back in ancient times. It looked like a strong bull with head like that of a lion. Usually the monster stayed deep in the mountains and caught and ate other beasts. But during the winter, it could not find enough food. So it came out of its mountain lair（兽穴） and entered villages to eat whatever it could catch. Villagers became very frightened and moved away to escape the ferocious monster. But later the people found that even though it was fierce, Nian was afraid of three things: the red color, a bright flame, and a loud noise. After learning this, they figured out how to prevent Nian from entering their villages.Just before Nian came again, every household painted their door red and burned a fire in front of their door-ways. Besides, the people did not go to bed. Instead, they stayed up all night beating on things to make a loud noise. Ever since, Nian has never again come to villages.Thus, a tradition was established and the customs have been kept through the years. Later, the people found that bamboo could make a crackling sound when burned. In time, the noise of crackling bamboo was replaced with bang of firecrackers（鞭炮）. This is how the Chinese people began to set off firecrackers for the Spring Festival. （By Dai Yirong, Excerpt of Cultural Background of China, China Radio International, World Publishing corporation.）National Holiday 感恩节(中)Thanksgiving Day is always celebrated on the fourth Thursday of November. It is the most traditional of American holidays. The first Thanksgiving was held in Massachusetts in 1621. After a year of great hardship, the Pilgrim (清教徒) colonists wanted to give thanks to God for their first harvest. They invited their Indian friends to join them in big feast. Today the holiday is still celebrated as a day for giving thanks. It is a day of family reunion and it is customary to invite friends to share the meal. In some large cities, there are carnival parades for children. In other cities, there are important football games that are played on Thanksgiving Day.In my family, we always go to my grandmother's house on Thanksgiving Day. All my aunts, uncles, cousins, nephews, and nieces gather for a family homecoming. We always invite some friends to join us. Everyone is glad to see everyone else and there is a very busy exchange of gossip. The women soon disappear into the kitchen to help my grandmother prepare the dinner. The men, meanwhile, settle down to watch a football game on television or to discuss business or politics. If the weather permits, some of the more athletic men go outside to play ball with the children. At about four o'clock we all sit down to dinner. My grandfather gives thanks for the blessings we have received and then he starts to carve the turkey. We always have the traditional dinner of stuffed turkey, cranberry sauce, apple cider, sweet potatoes, chestnuts, and pumpkin pie. After dinner, no one can move and we all sit around and talk, play word games, or tell jokes until it is time to go home. It is always difficult to leave because Thanksgiving Day is one of the few days of the year when the entire family gets together.Thanksgiving Day 感恩节(高)No other holiday that is today widely observed in North. America has such a long and curious history as Thanksgiving.Throughout the Bible, there are references to the Israelites setting apart days for special thanksgiving to the Lord. Such days were common in England before the reformation and afterwards figured in the lives of the Protestants. In 1872, February 27 was set aside as a day of thanksgiving for the Prince of Wales recovery from typhoid fever, for example.But these were only days of thanksgiving. The real, distinctively American Thanksgiving Day is a legacy of the Pilgrims- the English colonists, led by separatists form the Church of England- who arrived in America in December 1620 aboard the Mayflower and founded Plymouth Colony.During the winter after arriving in the New World, 47 of the 103 Mayflower passengers died, but the remainder did not lose hope. By spring, each family had a home, and all were planting grains they had brought with them and corn given them by friendly Wampanoag Indians. They were eating fish the Indians had taught them how to net, along with wild game from the woods.In gratitude for the plenteous harvest, Governor Bradford set aside December 13, 1621 (old Style calendar) for feasting and celebration.There was no specific day of thanksgiving set aside in 1622. But in 1623, Thanksgiving Day was so devoted to showing gratitude to God, rather than to social activity, that some authorities say it was the real beginning of Thanksgiving as we know it today. after the hard, severe winter of 1622-23, the Pilgrims planted seeds. Governor Bradford wrote that they hoped for a large crop, but suffered a drought from May till July.After discussing the situation with the worried colonists, Governor Bradford ordered a day of prayer and fasting, during which the Pilgrims were to humble themselves before the Lord.The crops were saved, and, after the harvest,“another solemn day was set apart for returning glory, honor and praise, with all thankfulness, to our Good God."During the following years throughout New England, there were specific days of thanksgiving-sometimes once a year, sometimes twice. Sometimes a year was skipped. The part of the day spent in religious services varied, at least partially in keeping with the colonists' and the preachers' assessment of just how much they had to be thankful for at that particular time.George Washington was inaugurated president of the United Stated on April 30, 1789, and a few months later issued his first proclamation. It had to do with Thanksgiving. In September, a few days before Congress adjourned, Rep. Elias Boudinot made a motion that the president be requested to recommend a day of prayer and thanksgiving for the many blessings of the Almighty God, and particularly for His allowing than to establish a government that would provide safety and happiness. The motion was carried, and President Washington proclaimed November 26, 1789, to be Thanksgiving Day. Washington included in his proclamation:“It is the duty of nations to acknowledge the providence of Almighty God, to obey His will, to be grateful for His benefits, and humbly to implore His protection and favor.The several presidents after Washington generally left to the governors of the states the decision about whether there should be a specified day for thanksgiving, and, if so, what day it should be. However, after the War of 1812, President James Madison did proclaim a special nationwide day of thanksgiving for peace.President Abraham Lincoln in the midst of the Civil War wrote the first national Thanksgiving Proclamation since George Washington's time, designating the last Thursday in November as Thanksgiving Day.Lincoln in 1864 issued another Thanksgiving Proclamation, and most U.S. presidents who followed him did the same. In 1938, Franklin D. Roosevelt ended his Thanksgiving message with Americans, in our deepest natures, in our very souls, like all mankind, turn to God. 'In God we trust.' "In 1952, Harry S. Truman included in his proclamation, "We are grateful for the privileges and rights inherent in our way of life, and in particular for the basic freedoms, which our citizens can enjoy without fear." President Dwight Eisenhower in 1958 ended his Thanksgiving Proclamation with these words:" Let us be especially grateful for the religious heritage bequeathed us by the Pilgrims, who after gathering their first harvest set apart a special day for rendering thanks to God for the bounties vouchsafed to them.Notes: Reformation:宗教改革。
Valentine's Day情人节(英文)
day
2.14 情人节
February has long been a month of romance. With the sweet smell of roses in the air, romantic films hit cinemas and love stories fill newspapers and magazines. 二月作为浪漫的月份由来已久。在这个时节，空气中弥漫着玫瑰花的芳香， 二月作为浪漫的月份由来已久。在这个时节，空气中弥漫着玫瑰花的芳香， 影院里放映浪漫的电影，而爱情故事充斥了各种报纸和杂志。 影院里放映浪漫的电影，而爱情故事充斥了各种报纸和杂志。
Flower Language
Different quantities -- different meanings
花语
1 rose: love at first sight,you are the only one 3 roses: I love you 5 roses: I love you very much 6 roses: I love you, I miss you 9 roses：I'll love you forever ： 10 roses：You're pretty ： 12 roses："I love you" and I am grateful for your ： presence 13 roses：Forever friends ： 15 roses：I'm really sorry ： 24 roses：You're always on my mind ： 36 roses: I'll remember our romantic moments 99 roses: I'll love you till the day i die 100 roses: 100% love, I'm totally devoted to you 101 roses: Best of all, you're my one and only 365 roses: I love you every single day 999 roses: my love will last till the end of time
Valentine's_Day_情人节
CUSTOMS
习俗
CUSTOMS
• On Valentine's Day Lovers send each other Valentine's Day cards that tell of their love.
CUSTOMS
• Sometimes they also send other gifts too, like flowers , jewelries or candy.
CUSTOMS
• Do you know the meaning of rose quantities
CUSTOMS
• 1 rose: love at first sight, you are the only one. • 2 roses: Mutual feelings, a commitment, an engagement or coming marriage. • 3 roses: I love you. • 9 roses: I will love you forever. • …… • 999 roses: My love will last till the end of time.
Valentine's day is one of the traditional western festival. February 14 is Valentine's Day .It is celebrated as a lovers' holiday today。with the giving of candy ,flowers or other gifts between couples in love。
From Your Valentine.
香港会计准则14-租赁
SSAP 14STATEMENT OF STANDARD ACCOUNTING PRACTICE 14LEASES(Issued October 1987; revised February 2000)The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance and in the context of the Foreword to Statements of Standard Accounting Practice and Accounting Guidelines. Statements of Standard Accounting Practice are not intended to apply to immaterial items (see paragraph 8 of the Foreword).ObjectiveThe objective of this Statement is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosure to apply in relation to finance and operating leases.Scope1.This Statement should be applied in accounting for all leases other than:a.lease agreements to explore for or use natural resources, such as oil, gas, timber, metalsand other mineral rights; andb.licensing agreements for such items as motion picture films, video recordings, plays,manuscripts, patents and copyrights.2. This Statement applies to agreements that transfer the right to use assets even though substantialservices by the lessor may be called for in connection with the operation or maintenance of such assets. On the other hand, this Statement does not apply to agreements that are contracts forservices that do not transfer the right to use assets from one contracting party to the other. Definitions3.The following terms are used in this Statement with the meanings specified:A lease is an agreement whereby the lessor conveys to the lessee in return for a payment orseries of payments the right to use an asset for an agreed period of time.A finance lease is a lease that transfers substantially all the risks and rewards incident toownership of an asset. Title may or may not eventually be transferred.An operating lease is a lease other than a finance lease.A non-cancellable lease is a lease that is cancellable only:a.upon the occurrence of some remote contingency;b.with the permission of the lessor;c.if the lessee enters into a new lease for the same or an equivalent asset with the samelessor; ord.upon payment by the lessee of an additional amount such that, at inception, continuationof the lease is reasonably certain.The inception of the lease is the earlier of the date of the lease agreement or of a commitment by the parties to the principal provisions of the lease.The lease term is the non-cancellable period for which the lessee has contracted to lease the asset together with any further terms for which the lessee has the option to continue to lease the asset, with or without further payment, which option at the inception of the lease it is reasonably certain that the lessee will exercise.Minimum lease payments are the payments over the lease term that the lessee is, or can be required, to make excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with:a.in the case of the lessee, any amounts guaranteed by the lessee or by a party related tothe lessee; orb.in the case of the lessor, any residual value guaranteed to the lessor by either:i.the lessee;ii. a party related to the lessee; oriii.an independent third party financially capable of meeting this guarantee. However, if the lessee has an option to purchase the asset at a price which is expected to be sufficiently lower than the fair value at the date the option becomes exercisable that, at the inception of the lease, is reasonably certain to be exercised, the minimum lease payments comprise the minimum payments payable over the lease term and the payment required to exercise this purchase option.Fair value is the amount for which an asset could be exchanged or a liability settled, between knowledgeable, willing parties in an arms length transaction.Economic life is either:a.the period over which an asset is expected to be economically usable by one or moreusers; orb.the number of production or similar units expected to be obtained from the asset by oneor more users.Useful life is the estimated remaining period, from the beginning of the lease term, without limitation by the lease term, over which the economic benefits embodied in the asset areexpected to be consumed by the enterprise.Guaranteed residual value is:a.in the case of the lessee, that part of the residual value which is guaranteed by the lesseeor by a party related to the lessee (the amount of the guarantee being the maximumamount that could, in any event, become payable); andb.in the case of the lessor, that part of the residual value which is guaranteed by the lesseeor by a third party unrelated to the lessor who is financially capable of discharging theobligations under the guarantee.Unguaranteed residual value is that portion of the residual value of the leased asset, therealisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor.Gross investment in the lease is the aggregate of the minimum lease payments under a finance lease from the standpoint of the lessor and any unguaranteed residual value accruing to the lessor.Unearned finance income is the difference between:a.the aggregate of the minimum lease payments under a finance lease from the standpointof the lessor and any unguaranteed residual value accruing to the lessor; andb.the present value of (a) above, at the interest rate implicit in the lease.Net investment in the lease is the gross investment in the lease less unearned finance income.The interest rate implicit in the lease is the discount rate that, at the inception of the lease,causes the aggregate present value of:a.the minimum lease payments; andb.the unguaranteed residual valueto be equal to the fair value of the leased asset.The lessee's incremental borrowing rate of interest is the rate of interest the lessee would have to pay on a similar lease or, if that is not determinable, the rate that, at the inception of thelease, the lessee would incur to borrow over a similar term, and with a similar security, thefunds necessary to purchase the asset.Contingent rent is that portion of the lease payments that is not fixed in amount but is based on a factor other than just the passage of time (e.g., percentage of sales, amount of usage,price indices, market rates of interest).4. The definition of a lease includes contracts for the hire of an asset which contain a provisiongiving the hirer an option to acquire title to the asset upon the fulfilment of agreed conditions.These contracts are sometimes known as hire purchase contracts.Classification of leases5. The classification of leases adopted in this Statement is based on the extent to which risks andrewards incident to ownership of a leased asset lie with the lessor or the lessee. Risks include the possibilities of losses from idle capacity or technological obsolescence and of variations in return due to changing economic conditions. Rewards may be represented by the expectation ofprofitable operation over the asset's economic life and of gain from appreciation in value orrealisation of a residual value.6. A lease is classified as a finance lease if it transfers substantially all the risks and rewardsincident to ownership. A lease is classified as an operating lease if it does not transfersubstantially all the risks and rewards incident to ownership.7. Since the transaction between a lessor and a lessee is based on a lease agreement common toboth parties, it is appropriate to use consistent definitions. The application of these definitions to the differing circumstances of the two parties may sometimes result in the same lease beingclassified differently by lessor and lessee.8. Whether a lease is a finance lease or an operating lease depends on the substance of thetransaction rather than the form of the contract. Examples of situations which would normally lead to a lease being classified as a finance lease are:a. the lease transfers ownership of the asset to the lessee by the end of the lease term;b. the lessee has the option to purchase the asset at a price which is expected to be sufficientlylower than the fair value at the date the option becomes exercisable such that, at theinception of the lease, it is reasonably certain that the option will be exercised;c. the lease term is for the major part of the economic life of the asset even if title is nottransferred;d. at the inception of the lease the present value of the minimum lease payments amounts to atleast substantially all of the fair value of the leased asset; ande. the leased assets are of a specialised nature such that only the lessee can use them withoutmajor modifications being made.9. Indicators of situations which individually or in combination could also lead to a lease beingclassified as a finance lease are:a. if the lessee can cancel the lease, the lessors losses associated with the cancellation areborne by the lessee;b. gains or losses from the fluctuation in the fair value of the residual fall to the lessee (forexample in the form of a rent rebate equalling most of the sales proceeds at the end of thelease); andc. the lessee has the ability to continue the lease for a secondary period at a rent which issubstantially lower than market rent.10. Lease classification is made at the inception of the lease. If at any time the lessee and the lessoragree to change the provisions of the lease, other than by renewing the lease, in a manner that would have resulted in a different classification of the lease under the criteria in paragraphs 5 to9 had the changed terms been in effect at the inception of the lease, the revised agreement isconsidered as a new agreement over its term. Changes in estimates (for example, changes inestimates of the economic life or of the residual value of the leased property) or changes incircumstances (for example, default by the lessee), however, do not give rise to a newclassification of a lease for accounting purposes.11. Leases of land and buildings are classified as operating or finance leases in the same way asleases of other assets. However, a characteristic of land is that it normally has an indefiniteeconomic life and, if title is not expected to pass to the lessee by the end of the lease term, the lessee does not receive substantially all of the risks and rewards incident to ownership. Apremium paid for such a leasehold represents pre-paid lease payments which are amortised over the lease term in accordance with the pattern of benefits provided. A person holding a leasehold interest in land from the Government of the Hong Kong Special Administrative Region normally receives all the risks and rewards incident to ownership and therefore such an interest is to be accounted for in accordance with SSAP 13 "Accounting for investment properties" or SSAP 17 "Property, plant and equipment", as appropriate, instead of this Statement.Leases in the financial statements of lesseesFinance leases12.Lessees should recognise finance leases as assets and liabilities in their balance sheets atamounts equal at the inception of the lease to the fair value of the leased property or, if lower, at the present value of the minimum lease payments. In calculating the present value of the minimum lease payments the discount factor is the interest rate implicit in the lease, if this is practicable to determine; if not, the lessees incremental borrowing rate should be used.13. Transactions and other events are accounted for and presented in accordance with their substanceand financial reality and not merely with legal form. While the legal form of a lease agreement is that the lessee may acquire no legal title to the leased asset, in the case of finance leases thesubstance and financial reality are that the lessee acquires the economic benefits of the use of the leased asset for the major part of its economic life in return for entering into an obligation to pay for that right an amount approximating to the fair value of the asset and the related financecharge.14. If such lease transactions are not reflected in the lessees balance sheet, the economic resourcesand the level of obligations of an enterprise are understated, thereby distorting financial ratios. It is therefore appropriate that a finance lease be recognised in the lessees balance sheet both as an asset and as an obligation to pay future lease payments. At the inception of the lease, the asset and the liability for the future lease payments are recognised in the balance sheet at the sameamounts.15. It is not appropriate for the liabilities for leased assets to be presented in the financial statementsas a deduction from the leased assets. If for the presentation of liabilities on the face of thebalance sheet, a distinction is made between current and non-current liabilities, the samedistinction is made for lease liabilities.16. Initial direct costs are often incurred in connection with specific leasing activities, as innegotiating and securing leasing arrangements. The costs identified as directly attributable toactivities performed by the lessee for a finance lease, are included as part of the amountrecognised as an asset under the lease.17.Lease payments should be apportioned between the finance charge and the reduction of theoutstanding liability. The finance charge should be allocated to periods during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period.18. In practice, in allocating the finance charge to periods during the lease term, some form ofapproximation may be used to simplify the calculation.19. A finance lease gives rise to a depreciation expense for the asset as well as a finance expensefor each accounting period. The depreciation policy for leased assets should be consistent with that for depreciable assets which are owned, and the depreciation recognised should becalculated on the basis set out in SSAP 17 "Property, plant and equipment". If there is noreasonable certainty that the lessee will obtain ownership by the end of the lease term, theasset should be fully depreciated over the shorter of the lease term or its useful life.20. The depreciable amount of a leased asset is allocated to each accounting period during the periodof expected use on a systematic basis consistent with the depreciation policy the lessee adopts for depreciable assets that are owned. If there is reasonable certainty that the lessee will obtainownership by the end of the lease term, the period of expected use is the useful life of the asset;otherwise the asset is depreciated over the shorter of the lease term or its useful life.21. The sum of the depreciation expense for the asset and the finance expense for the period is rarelythe same as the lease payments payable for the period, and it is, therefore, inappropriate simply to recognise the lease payments payable as an expense in the income statement. Accordingly, the asset and the related liability are unlikely to be equal in amount after the inception of the lease.22. To determine whether a leased asset has become impaired, that is when the expected futureeconomic benefits from that asset are lower than its carrying amount, an enterprise appliesparagraphs 55 to 59 of SSAP 17.23.Lessees should make the following disclosures for finance leases:a.for each class of asset, the net carrying amount at the balance sheet date;b. a reconciliation between the total of minimum lease payments at the balance sheet date,and their present value. In addition, an enterprise should disclose the total of minimumlease payments at the balance sheet date, and their present value, for each of thefollowing periods:i.not later than one year;ter than one year and not later than five years;ter than five years;c.contingent rents recognised in income for the period;d.the total of future minimum sublease payments expected to be received under non-cancellable subleases at the balance sheet date; ande. a general description of the lessees significant leasing arrangements including, but notlimited to, the following:i.the basis on which contingent rent payments are determined;ii.the existence and terms of renewal or purchase options and escalation clauses;andiii.restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing.24. In addition, the requirements on disclosure in accordance with SSAP 17 "Property, plant andequipment" apply to the amounts of leased assets under finance leases that are accounted for by the lessee as acquisitions of assets.Operating leases25.Lease payments under an operating lease should be recognised as an expense in the incomestatement on a straight line basis over the lease term unless another systematic basis isrepresentative of the time pattern of the users benefit.26. For operating leases, lease payments (excluding costs for services such as insurance andmaintenance) are recognised as an expense in the income statement on a straight line basis unless another systematic basis is representative of the time pattern of the users benefit, even if thepayments are not on that basis.27.All incentives for the agreement of a new or renewed operating lease should be recognised asan integral part of the net consideration agreed for the use of the leased asset, irrespective of the incentives nature or form or the timing of payments.28.The lessee should recognise the aggregate benefit of incentives as a reduction of rentalexpense over the lease term, on a straight line basis unless another systematic basis isrepresentative of the time pattern of the lessees benefit from the use of the leased asset.29. Costs incurred by the lessee, including costs in connection with a pre-existing lease (for examplecosts for termination, relocation or leasehold improvements), should be accounted for by thelessee in accordance with the Framework and Statements of Standard Accounting Practiceapplicable to those costs, including costs which are effectively reimbursed through an incentive arrangement.30.Lessees should make the following disclosures for operating leases:a.the total of future minimum lease payments under non-cancellable operating leases foreach of the following periods:i.not later than one year;ter than one year and not later than five years;ter than five years;b.the total of future minimum sublease payments expected to be received under non-cancellable subleases at the balance sheet date;c.lease and sublease payments recognised in income for the period, with separate amountsfor minimum lease payments, contingent rents, and sublease payments;d. a general description of the lessees significant leasing arrangements including, but notlimited to, the following:i.the basis on which contingent rent payments are determined;ii.the existence and terms of renewal or purchase options and escalation clauses;andiii.restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing.Leases in the financial statements of lessorsFinance leases31.Lessors should recognise assets held under a finance lease in their balance sheets and presentthem as a receivable at an amount equal to the net investment in the lease.32. Under a finance lease substantially all the risks and rewards incident to legal ownership aretransferred by the lessor, and thus the lease payment receivable is treated by the lessor asrepayment of principal and finance income to reimburse and reward the lessor for its investment and services.33.The recognition of finance income should be based on a pattern reflecting a constant periodicrate of return on the lessors net investment outstanding in respect of the finance lease.34. A lessor aims to allocate finance income over the lease term on a systematic and rational basis.This income allocation is based on a pattern reflecting a constant periodic return on the lessors net investment outstanding in respect of the finance lease. Lease payments relating to theaccounting period, excluding costs for services, are applied against the gross investment in the lease to reduce both the principal and the unearned finance income.35. Estimated unguaranteed residual values used in computing the lessors gross investment in a leaseare reviewed regularly. If there has been a reduction in the estimated unguaranteed residualvalue, the income allocation over the lease term is revised and any reduction in respect ofamounts already accrued is recognised immediately.36. Initial direct costs, such as commissions and legal fees, are often incurred by lessors innegotiating and arranging a lease. For finance leases, these initial direct costs are incurred toproduce finance income and are either recognised immediately in income or allocated against this income over the lease term. The latter may be achieved by recognising as an expense thecost as incurred and recognising as income in the same period a portion of the unearned finance income equal to the initial direct costs.37.Manufacturer or dealer lessors should recognise selling profit or loss in income for the period,in accordance with the policy followed by the enterprise for outright sales. If artificially low rates of interest are quoted, selling profit should be restricted to that which would apply if a commercial rate of interest were charged. Initial direct costs should be recognised as anexpense in the income statement at the inception of the lease.38. Manufacturers or dealers often offer to customers the choice of either buying or leasing an asset.A finance lease of an asset by a manufacturer or dealer lessor gives rise to two types of income:a. the profit or loss equivalent to the profit or loss resulting from an outright sale of theasset being leased, at normal selling prices, reflecting any applicable volume or tradediscounts; andb. the finance income over the lease term.39. The sales revenue recorded at the commencement of a finance lease term by a manufacturer ordealer lessor is the fair value of the asset, or, if lower, the present value of the minimum lease payments accruing to the lessor, computed at a commercial rate of interest. The cost of salerecognised at the commencement of the lease term is the cost, or carrying amount if different, of the leased property less the present value of the unguaranteed residual value. The differencebetween the sales revenue and the cost of sale is the selling profit, which is recognised inaccordance with the policy followed by the enterprise for sales.40. Manufacturer or dealer lessors sometimes quote artificially low rates of interest in order to attractcustomers. The use of such a rate would result in an excessive portion of the total income from the transaction being recognised at the time of sale. If artificially low rates of interest are quoted, selling profit would be restricted to that which would apply if a commercial rate of interest were charged.41. Initial direct costs are recognised as an expense at the commencement of the lease term becausethey are mainly related to earning the manufacturers or dealers selling profit.42.Lessors should make the following disclosures for finance leases:a. a reconciliation between the total gross investment in the lease at the balance sheetdate, and the present value of minimum lease payments receivable at the balance sheetdate. In addition, an enterprise should disclose the total gross investment in the leaseand the present value of minimum lease payments receivable at the balance sheet date,for each of the following periods:i.not later than one year;ter than one year and not later than five years;ter than five years;b.unearned finance income;c.the unguaranteed residual values accruing to the benefit of the lessor;d.the accumulated allowance for uncollectible minimum lease payments receivable;e.contingent rents recognised in income; andf. a general description of the lessors significant leasing arrangements.43. As an indicator of growth it is often useful to also disclose the gross investment less unearnedincome in new business added during the accounting period, after deducting the relevantamounts for cancelled leases.Operating leases44.Lessors should present assets subject to operating leases in their balance sheets according tothe nature of the asset.45.Lease income from operating leases should be recognised in income on a straight line basisover the lease term, unless another systematic basis is more representative of the time pattern in which use benefit derived from the leased asset is diminished.46. Costs, including depreciation, incurred in earning the lease income are recognised as an expense.Lease income (excluding receipts for services provided such as insurance and maintenance) is recognised in income on a straight line basis over the lease term even if the receipts are not on such a basis, unless another systematic basis is more representative of the time pattern in which use benefit derived from the leased asset is diminished.47. Initial direct costs incurred specifically to earn revenues from an operating lease are eitherdeferred and allocated to income over the lease term in proportion to the recognition of leaseincome, or are recognised as an expense in the income statement in the period in which they are incurred.48.All incentives for the agreement of a new or renewed operating lease should be recognised asan integral part of the net consideration agreed for the use of the leased asset, irrespective of the incentives nature or form or the timing of payments.49.The lessor should recognise the aggregate cost of incentives as a reduction of rental incomeover the lease term, on a straight line basis unless another systematic basis is representative of the time pattern over which the benefit of the leased asset is diminished.50.The depreciation of leased assets should be on a basis consistent with the lessors normaldepreciation policy for similar assets, and the depreciation charge should be calculated on the basis set out in SSAP 17.51. To determine whether a leased asset has become impaired, that is when the expected futureeconomic benefits from that asset are lower than its carrying amount, an enterprise appliesparagraphs 55 to 59 of SSAP 17.52. A manufacturer or dealer lessor does not recognise any selling profit on entering into anoperating lease because it is not the equivalent of a sale.53.Lessors should make the following disclosures for operating leases:a.for each class of asset, the gross carrying amount, the accumulated depreciation andaccumulated impairment losses at the balance sheet date; andi.the depreciation recognised in income for the period;ii.impairment losses recognised in income for the period;iii.impairment losses reversed in income for the period;b.the future minimum lease payments under non-cancellable operating leases in theaggregate and for each of the following periods:i.not later than one year;ter than one year and not later than five years;ter than five years;c.total contingent rents recognised in income; andd. a general description of the lessors significant leasing arrangements.。
英语数字年份表达法
英语数字表达法一、星期星期一Monday 星期二Tuesday 星期三Wednesday 星期四Thursday星期五Friday 星期六Saturday 星期天Sunday二、月份一月January 二月February 三月March 四月April 五月May六月June 七月July 八月August 九月September 十月October十一月November 十二月December三、序数词第1：first 1st第2 ：second 2nd第3 ：third 3rd第4：fourth 4th第5 ：fifth 5th第6：sixth 6th第7 seventh 7th第8 eighth 8th第9 ninth 9th第10 tenth 10th第11 eleventh 11th第12 twelfth 12th第13 thirteenth 13th第14 fourteenth 14th第15 fifteenth 15th第16 sixteenth 16th第17 seventeenth 17th第18 eighteenth 18th第19 nineteenth 19th第20 twentieth 20th第21 twenty-first 21st第22 twenty-second 22nd第23 twenty-third 23rd第24 twenty-fourth 24th第25 twenty-fifth 25th第26 twenty-sixth 26th 第27 twenty-seventh 27th第28 twenty-eighth 28th第29 twenty-ninth 29th第30 thirtieth 30th 第40 fortieth 40th 第50 fiftieth 50th 第60 sixtieth 60th 第70 seventieth 70th 第80 eightieth 80th 第90 ninetieth 90th 第100 one hundredth 100th第一百二十一one hundred and twenty-first第一千三百二十one thousand three hundred and twentieth第二百五十二two hundred and fifty-second四、数字〔1-30〕1 one2 two3 three4 four5 five6 six7 seven8 eight9 nine10 ten11 eleven12 twelve13 thirteen14 fourteen15 fifteen16 sixteen17 seventeen18 eighteen19 nineteen 20 twenty21 twenty-one22 twenty-two23 twenty-three24 twenty-four25 twenty-five26 twenty-six27 twenty-seven28 twenty-eight29 twenty-nine30 thirty五、年份关于四位数年份的读法有以下几种情形：1〕一般情况下，将表示年份的四个数字按前后分为两组，每一组的数字都按基数词来读。
部分西方节日中英名称对照
部分西⽅节⽇中英名称对照Some Western FestivalsValentine’s Day, February 14 情⼈节Candy, flowers and other tokens of affection of affection ate exchanged on this day, in honor of two martyrs, both named St. Valentine.April Fool’s Day, April 1 愚⼈节Franksters feel that it is permissible to play all sorts of tricks on this day. Mother’s Day母亲节The second Sunday in May, set aside to honor mothers .Father’s Day⽗亲节The third Sunday in June, set aside to honor fathers.Halloween , October 31 万圣节A special day for making merry, wearing costumes and playing old-fashioned games. A favorite with children.Easter Sunday复活节The first Sunday after the first Monday in November for the election of public officials. This holiday is observed in most states. Thanksgiving Day感恩节Generally the fourth Thursday in November, set aside for national thanksgiving, especially for our democratic form of government. It is a legal holiday in all states.Labor’s Day 劳动节The first Monday in September . Set aside to honor labor , it is a legal holiday in all states.Christmas Day, December 25 圣诞节This is both a legal and religious holiday, it observes the anniversary of the birth of Jesus. All states and all those of the Christian faith celebrate this holiday.V alentine's DayThe origin of V alentine's DayIt originated from St. Valentine,a Roman priest who was maptyred for refusing to give up Christianity.Hedied on February 14 , 269 AD. The same day that had been dovoted to love lotteries. Presents for your Valentines---Redrose,candy,cards,heart-shape things Poem---Mother Goose Roses are red,violets are blue,sugar is sweet,and so are you. Several versions for "I love you"the Origin of April Fool's DayThis holiday happened since 1545 because of an unfortunate accident. A Norwegian scientist,named Loof Lirpa,invitd King Heary to attend his demonstration flight which was the firt time in the world on April,1. Nevertheless on the right day,Mr.Lirpa didn't show up at all.And thereason was that his flying-machine crashed into a tree,which led to his death and also the secret of flight. From then on,people play tricks on others on April 1 just as Mr.Lirpa did on the King,--though the fact wasn't so .Actually,"Loof Lirpa" Wasn't his real name :if you say the two words backwards,you'll find what his name really was --April Fool.Easter CustomsNext to Christmas Easter is the most beloved holiday in the US.It is the coloring of Easter eggs,the coming of the Easter bunny. The surprise of Easter baskets,the buying of a new spring bonnet,It is also the time of the holiday to the Christmas holidays.And it is the holy time of the Passover for Jewish peopleThanksgiving DayThanksgiving Day is one of the popular harvest festival.People celebrate on the fourth Thursday of November , for the blessing of the fruits of the earth and the general health of the plantations . It's a day people eat Turkeys,cranberries and pumpkin pies.And it's also a time for families and friends to enjoy getting together.Gift of fruit and flowers and greetings are often sent to distant loved onesHalloweenHalloween is the last night October.It was the night of witches and evil spirits came back on earth to weave their magic spells.It is mainly a great time for children.They dress up as witches and play such special games as "ducking for the peaple" (咬浮在⽔上的苹果)and rick or treat Besides,there are always parties and lots to eat.Many houses have a jack-o-lantern in their windows,which are hollow out pumpkins which candles burning inside them. Christmas DayChristmas Day ---Dec. 25---which celebrates the birth of Jesus Christ,the founder o the Christian religion, is the biggest & best-loved holiday in most western countries.According to the Bible ,God allow his only son to be born to a human mother and live on earth so that people could birth of Jesus nearly 2,000 years ago isn't known,in the year of 354,church leaders chose Dec. 25 as his birthday.a few famous Christmas songs:世界主要节⽇、纪念⽇、活动⽇元旦(1⽉1⽇)-----NEW YEAR'S DAY成⼈节(⽇本，1⽉15⽇)-----ADULTS DAY情⼈节(2⽉14⽇)-----ST.V ALENTINE'S DAY (V ALENTINE'S DAY)元宵节(阴历1⽉15⽇)-----LANTERN FESTIV AL狂欢节（巴西，⼆⽉中、下旬)-----CARNIV AL桃花节(⽇本⼥孩节，3⽉3⽇)-----PEACH FLOWER FESTIV AL (DOLL'S FESTIV AL）国际妇⼥节(3⽉8⽇)-----INTERNATIONAL WOMEN'S DAY圣帕特⾥克节(爱尔兰，3⽉17⽇)-----ST. PA TRICK'S DAY枫糖节(加拿⼤，3-4⽉)-----MAPLE SUGAR FESTIVAL愚⼈节(4⽉1⽇)-----FOOL'S DAY复活节(春分⽉圆后第⼀个星期⽇)-----EASTER宋⼲节(泰国新年4⽉13⽇)-----SONGKRAN FESTIV AL DAY⾷品节(新加坡，4⽉17⽇)-----FOOD FESTIV AL国际劳动节(5⽉1⽇)-----INTERNATIONAL LABOUR DAY男孩节(⽇本，5⽉5⽇)-----BOY'S DAY母亲节(5⽉的第⼆个星期⽇)-----MOTHER'S DAY把斋节-----BAMADAN开斋节(4⽉或5⽉，回历⼗⽉⼀⽇)-----LESSER BAIRAM银⾏休假⽇(英国, 5⽉31⽇)-----BANK HOLIDAY国际⼉童节(6⽉1⽇)-----INTERNATIONAL CHILDREN'S DAY⽗亲节(6⽉的第三个星期⽇)-----FATHER'S DAY端午节(阴历5⽉5⽇)-----DRAGON BOAT FESTIV AL仲夏节(北欧6⽉)-----MID-SUMMER DAY古尔邦节(伊斯兰节，7⽉下旬)-----CORBAN筷⼦节(⽇本，8⽉4⽇)-----CHOPSTICS DAY中秋节(阴历8⽉15⽇)-----MOON FESTIV AL教师节(中国，9⽉10⽇)-----TEACHER'S DAY敬⽼节(⽇本，9⽉15⽇)-----OLD PEOPLE'S DAY啤酒节(德国⼗⽉节，10⽉10⽇)-----OKTOBERFEST南⽠节(北美10⽉31⽇)-----PUMPKIN DAY⿁节(万圣节除⼣，10⽉31⽇夜)-----HALLOWEEN万圣节(11⽉1⽇)-----HALLOWMAS感恩节(美国，11⽉最后⼀个星期4)-----THANKSGIVING护⼠节(12⽉12⽇)-----NRUSE DAY圣诞除⼣(12⽉24⽇)-----CHRISTMAS EVE圣诞节(12⽉25⽇)-----CHRISTMAS DAD节礼⽇(12⽉26⽇)-----BOXING DAY新年除⼣(12⽉31⽇)-----NEW YEAR'S EVE(a bank holiday in many countries)春节(阴历⼀⽉⼀⽇)-----SPRING FESTIV AL (CHINESE NEW YEAR)世界消费者权益⽇(3⽉15⽇)-----WORLD CONSUMER RIGHT DAY世界⽔⽇(3⽉22⽇)-----WORLD WATER DAY世界卫⽣⽇(4⽉7⽇)-----WORLD HEALTH DAY世界地球⽇(4⽉22⽇)-----WORLD EARTH DAY世界住房⽇(⼗⽉第⼀个星期⼀)-----WORLD HOUSING DAY国际秘书节(4⽉25⽇)-----INTERNATIONAL SECRETARY DAY国际红⼗字⽇(5⽉8⽇)-----INTERNA TIONAL RED-CROSS DAY国际护⼠节(5⽉12⽇)-----INTERNATIONAL NURSE DAY世界电信⽇(5⽉17⽇)-----WORLD TELECOMMUNICA TIONS DAY世界⽆烟⽇(5⽉31⽇)-----WORLD NO-SMOKING DAY世界环境⽇(6⽉5⽇)-----WORLD ENVIRONMENT DAY世界⼈⼝⽇(7⽉11⽇)-----WORLD POPULATION DAY世界旅游⽇(9⽉27⽇)-----WORLD TOURISM DAY世界邮政⽇(10⽉9⽇)-----WORLD POST DAY世界粮⾷⽇(10⽉16⽇)-----WORLD GRAIN DAY世界爱滋病⽇(12⽉1⽇)-----WORLD AIDS DAY世界残疾⽇(12⽉3⽇)-----WORLD DISABLED DAY。
2019届高中英语刷题首选卷基础练能力练Unit1FestivalsaroundtheworldSectionⅠPre_reading
Unit 1 Festivals around the worldSection ⅠPrereading (Warming Up & Reading)[基础题]Ⅰ单词拼写1．We prepared a ________ (盛宴) for the wedding.答案：feast2．We all ________ (钦佩) her for the way she saved the children from the fire.答案：admired3．The ________ (起源) of some words are unknown.答案：origins4．With plenty of rain and sunshine this summer, there will be a good ________ (收成) in autumn.答案：harvest5．He took the trouble to ________ (搜集) the materials for me.答案：gather6．Many children s________ to death in Africa because of the lack of food.答案：starved7．On his a________， he was greatly welcomed by his fans.答案：arrival8．The p________ always works late into the night to create his poems.答案：poet9．I hope you will always be e________ when having classes.答案：energetic10．Under the leadership of our Party, we finally got i________ from the other countries.答案：independenceⅡ单句语法填空1．Those English learners all have ________ (admire) for their teacher's fluent English.答案：admiration2．After being trapped in the cave for a long time, he is ________ (starve) forfreedom outside.答案：starving3．Christmas is a ________ (celebrate) of Christ's birth.答案：celebration4．People used to hold the ________ (believe) that the earth was the center of the universe.答案：belief5．The ________ (arrive) of the police prevented the situation from becoming worse.答案：arrival6．My younger brother likes living alone, which makes him more ________ (independence)．答案：independent7．Tom regarded his wife as a ________ (beautiful) though others don't think so.答案：beauty8．At the beginning of the year, farmers usually have a lot of ________ (agriculture) work to do.答案：agricultural9．Nothing can ________ (gain) without effort.答案：be gained10．________ (gather) around the fire, the tourists danced with the local people.答案：Gathering[能力题]Ⅰ阅读理解Several different stories are told about the origin of Saint Valentine's Day. One legend dates asfarbackas P1 the days of the Roman Empire. According to the story, Claudius, the Emperor of Rome, wanted to increase the size of his army. He knew that it would be easier to get young men who were not married W1 to join the army. Thereforehe made a rule that no young man could marry until he had served a certain number of years in the army.A priest named Valentine broke the rule and secretly married W2 a great many young people. Finally, Claudius found out about Valentine and put the priest inprison P2， where he remained W3 until his death on February 14.After his death, Valentine was made a saint, and the day of his death was named Saint Valentine's Day. It became the custom for lovers to send each other message on this day. Now Saint Valentine's Day is a time for people to send one another greetings of many kinds.February 14, Valentine's Day, is sweethearts' day，on which people in love with each other express their tender W4 emotions.Pe ople sometimes put their love message in a heartshaped box of chocolates，or a bunch of flowers tied with red ribbons. Words of letters may be written on the flowercovered card, or something else. Whatever the form may be, the message is almost the same: “Will you be my Valentine？”篇章导读：本文是一篇说明文。
美国法定节假日时间表
三一文库（）〔美国法定节假日时间表〕*篇一：美国法定节假日时间表及美国全年节假日总览美国法定节假日时间表及美国全年节假日总览美国法定节假日共七个：1、新年每年的1月1日2、总统节每年2月的第三个星期一3、纪念日每年5月的最后一个星期一4、美国独立节每年的7月4日5、劳工节每年9月的第一个星期一6、感恩节每年11月的最后一个星期四7、圣诞节每年的12月25日政府及学校、银行等还有几个法定假日，这期间酒店也会较紧张，但好过于这7个假日。
另外，美国部分城市有些时节酒店紧张，应避开。
1、每年的12月31日，洛杉矶的花车**前夜，住房困难；2、拉斯维加斯的周五、周六，酒店是平时的二至三倍；3、拉斯维加斯每年11月的COMDEX电脑展，约三万人前往参加；4、各地若有大型展览会，展销活动等，酒店也会非常紧张；5、纽约每年的12月1－20，为ShoppingSeason,很多人从欧洲过来购圣诞礼物，团队这段时间到纽约费用也会增加；6、每年的12月31日，纽约的新年前夜，团队不能在纽约，根本没房间时区划分美国大陆分４个时区：太平洋时区（西部），山区时区，中部时区，东部时区，各时区相差１小时。
阿拉斯加和夏威夷时区与太平洋相差２小时。
例如太平洋时区标准时间中午１２时之际，山区标准时间是下午１时，中部标准时间是下午２时，东部标准是下午３时。
美国大多数州实行夏时制。
从４月最后一个星期日凌晨２点始，到１０月最后一个星期日结束。
春季把表拨快１小时，秋季拨慢１小时。
节假日美国的节假日按其性质可分为４类。
一类是传统性宗教纪念日，如复活节、清教徒登陆纪念性节日等；第二类是政治性节日，如五一节、武装部队日、阵亡将士纪念日、独立日等；第三类是纪念性节日，如林肯生日、华盛顿生日、感恩节等；第四类是民族性节日，如圣诞节、情人节、父亲节等。
联邦政府认可的节日有：新年、华盛顿生日、阵亡将士纪念日、独立日、劳工节、哥伦布日、**节、感恩节和圣诞节。
(第1部)凄い苗字の字典【ま行】(敬称略)
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Saturday, June 19, 1999
松四
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私の名前です。Saturday, April 06, 2002
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丸
まる
私の苗字です。Wednesday, April 17, 2002
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まるげ、まるも
Tuesday, April 24, 2001
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とのことです。Friday, February 09, 2001
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Wednesday, June 24, 1998
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Friday, May 17, 2002
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三ケ田（第３回）
みかた
22 February, 1998
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朏（第３１回）
みかづき
近くの接骨院の先生です。Friday, March 29, 2002
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西方情人节传统 Valentine's Day_英语美文
西方情人节传统 Valentine’s Day_英语美文St Valentine’s Day is celebrated on February 14 of each year, the reason why it is celebrated on this day is because this was the day that the Patron Saint of Lovers “St Valentine” was supposedly executed on.情人节是每年的2月14日，它在这一天庆祝的原因是因为这一天是恋人的保护神“圣瓦伦丁”定下来的。
On this day lovers all around the world mark this occasion as a day for sending poems, cards, flowers or candy, etc. They might also be a social gathering or ball to mark the occasion. 这一天世界各地的情侣都以赠送诗歌、卡片、鲜花和糖果等等来庆祝。
他们也可能以社交聚会或举行舞会来纪念这个日子。
Many Valentine’s Day customs involved ways that single women could learn who their future husbands would be. Englishwomen of the 1700’s wrote men’s names on scraps of paper, rolled each in a little piece of clay, and dropped them all into water. The first paper that rose to the surface supposedly had the name of a woman’s true love.许多情人节风俗涉及到单身女性可以获悉他们未来的丈夫是谁呢。
2·14,情人节快乐!
2·14，情人节快乐！2012年2月14日星期二情人节快乐！每年的二月十四日是情人节（Valentine'sDay），西方的传统节日之一。
情侣们在情人节这天会互相馈赠礼物，用以表达爱意或友好。
在情人节的习俗中，鲜花和巧克力是庆祝时必不可少的。
玫瑰代表爱情是众所周知的，但不同颜色、朵数的玫瑰还另有吉意。
玫瑰—爱之初体验这是男性送女性最经典的礼物，表明专一、情感和活力。
花有灵性有花语，数目不同代表意思不一样：1朵：你是我的唯一；2朵：世界只有我和你；3朵：我爱你；4朵：誓言、承诺；5朵：无悔；6朵：顺利（六六大顺）；7朵：喜相逢；8朵：弥补；9朵：长相守，坚定；10朵：十全十美；11朵：一心一意爱着你；100朵：百头偕老、百年好合101朵：直到永远、无尽的爱999朵：天长地久。
巧克力—只给最爱的人情人节的巧克力也是不可或缺的。
巧克力自它诞生以来就于情爱有着千丝万缕的联系。
相爱的人们用甜蜜的巧克力表达对爱人的浓浓情谊。
爱是巧克力，爱是熔化的心。
巧克力在情人节礼物中与玫瑰花相比是不分伯仲的。
巧克力在玛雅与阿兹特克文化，被视为具有神秘与催情的特质。
情人节祝福短信，祝福语：思念，是我为你唱的歌，句句珍重；真情，是我为你写的诗，字字赤诚。
当夕阳染红天空，那是我对你的爱意正在燃烧，亲爱的，情人节快乐！遇到你之前，世界像一片荒草原；遇到你之后，世界像一个游乐园。
过去的许多岁月，对我来说像一缕轻烟，未来的无限生涯，因你而幸福无边。
情人节快乐！我愿是一束灿烂的花，绽放在你必经的路旁；我愿是一尾深海潜水的鱼，遨游在你心灵的海洋；我愿是一颗夜空幽蓝的星，闪烁在你熟睡的枕旁。
情人节快乐！想你是纯净的空气，伴着我每一次呼吸；我就是你的领地，心房踏满你的足迹；时间穿梭在冬季，你就是雪花，完美得具体。
2.14情人节，说一声好爱你！2月14日到了，邀你畅游玫瑰花的海洋，请你走遍巧克力的城堡，让你沉醉红酒情的心怀，带你领略情人节的美景，轻轻问候你：情人节快乐，要永远幸福！情人节是一个美丽的日子，我没有惊天动地的爱情宣言，也没有海枯石烂的爱情承诺。