Report on Thailand's External Debt Outstanding
外汇相关英语词汇(Q
外汇相关英语词汇(Q外汇相关英语词汇(Q-Z)外汇相关英语词汇(Q-Z)qq a 提问与回答；答问大会qib 合资格机构买家/投资者[股市] 指一家总体拥有和具有酌情权在证券市场投资最1亿美元的机构。
就银行机构而言，必须符合最低净值不少于2,500万美元的要求qualified institutional buyer 合资格机构买家/投资者qualitative analysis 定性分析quantitative analysis 定量分析quasi-credit financings 类似信用融资quasi money 准货币questionnaire 问卷quick ratio 速动比率（又称酸性测验比率）quoted company (= listed company) 上市公司rrally 回升ramping 炒高价格random assignment 随机分配rating 评级rating agency 信用评级机构raw materials 原材料real estate investment trusts 房地产投资信托基金；不动产投资信托公司realized interest rate 实现利率recapitalization 资本重组；再资本化recourse 追索权recovery 复苏；回升；回本recognition of income 收入列帐recycling 循环再用red chip 红筹股redeem/redemption 赎回red herring 初步（非正式）招股说明书refinery 提炼registration statement 登记声明reit 房地产/不动产投资信托。
reit/reits是英文real estate investment trust/trusts的缩写。
reits证券像股票一样在主要交易所挂牌上市，但根据法律，公司只能投资于房地产行业。
专业英语四级(新闻听力)模拟试卷20(题后含答案及解析)
专业英语四级（新闻听力）模拟试卷20(题后含答案及解析)题型有： 2. LISTENING COMPREHENSIONPART II LISTENING COMPREHENSION (20 MIN)Directions: In Sections A, B and C you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. Mark the correct answer to each question on your answer sheet.听力原文：The incident took place last November in the Iraqi town of Haditha. It was first reported several months later, and a preliminary military investigation in February recommended that a formal criminal investigation be launched. Officials say that probe is still underway. (28)According to the military, 15 Iraqi civilians died in the incident as a result of an explosion caused by an insurgent bomb, which the military calls an IED, or Improvised Explosive Device, that had also killed one of the Marines. Other reports charged that the U.S. Marines on the scene shot the civilians to retaliate for losing their comrade.1．When did the incident happen?A．In last October.B．In last December.C．In February.D．In last November.正确答案：D解析：时间细节题。
泰国b2英语作文模板
泰国b2英语作文模板英文回答：Thailand's Economic Growth Engine: The B2B Sector。
Thailand's business-to-business (B2B) sector serves as a vital cog in the country's economic machinery. From manufacturing and construction to services and technology, B2B enterprises play a pivotal role in driving growth, job creation, and competitiveness.Key Drivers of B2B Growth in Thailand。
Several factors contribute to the thriving B2B sector in Thailand:Strategic Location: Thailand's geographical proximity to major trading hubs like China, India, and ASEAN countries provides easy access to regional markets.Strong Manufacturing Base: The presence of well-established manufacturing industries offers a solid foundation for B2B suppliers.Government Support: Government initiatives, such as the Eastern Economic Corridor, aim to boost B2B investment and infrastructure development.ASEAN Economic Integration: Thailand's membership in the Association of Southeast Asian Nations (ASEAN) facilitates cross-border trade and business collaboration.Digital Transformation: Advancements in technology and the adoption of digital tools have enhanced B2B operations and efficiency.Benefits of a Robust B2B Sector。
关于申请办理外债审核登记的请示范文
关于申请办理外债审核登记的请示范文请示申请办理外债审核登记事项。
I am requesting to apply for the registration of external debt audit.我们公司拟计划办理一笔外债项目。
Our company plans to handle an external debt project.此外债项目金额较大，拟采取委托贷款方式。
The amount of this external debt project is relatively large, and we plan to use a method of entrusted loan.为了避免违规操作，特申请办理外债审核登记。
In order to avoid any violations, I am applying for the registration of external debt audit.此外债项目属于我国外债管理的范畴。
This external debt project falls within the scope ofChina's foreign debt management.经过初步咨询，我们了解到需要进行审核登记手续。
After initial consultation, we understand that it is necessary to go through the audit and registration procedures.为了确保合规操作，我们特提请示申请办理外债审核登记。
In order to ensure compliance, we specially request to apply for the registration of external debt audit.涉及金额较大的外债项目需要特别审慎处理。
External debt projects involving large amounts need to be handled with special care.我们将严格按照监管部门的要求办理相关手续。
InnovationCooperation
Innovation & Cooperation国际华人科技工商协会二零一一年年刊Chinese Association for Science and Business 2011 Year Book出版：国际华人科技工商协会主编：李大西执行编辑： 赖蔡东、陈峰、潘逸航P r e s e n t e d b y:C h i n e s e A s s o c i a t i o n f o r S c i e n c e a n d B u s i n e s sC h i e f E d i t o r:D a x i L iE d i t o r: Caidong Lai, Feng Chen, Yihang PanTo bridge science with business; To Bridge China with the world为科技与工商搭桥、为中国与世界搭桥1目录序：创新与合作的一年 3成思危: 中国从世界金融危机中学到的教训 11诺贝尔经济学奖得主罗伯特•恩格尔与成思危的对话 22 孙国祥总领事在中美创新与合作峰会上的致辞 25杰瑞•赫廷：技术开创了一个新的黄金时代 27约翰•艾伦、庞阳、郭胜北、史蒂芬•张：金融创新和人民币国际化 34卡尔•科斯特、罗纳德•蓝斯登、邓勋明，潘建翔：中美共赢的创新合作模式 42大卫•穆尼奥斯：全球经济中的中国：价值链的提升 44邓文中、马佐平、鲁格罗•桑蒂利、罗伯特•阿尔法诺、王兆凯专家主题讲演 45 李大西：纳斯达克敲钟仪式讲话 47萨思力、卡琳•麦金内尔、陈小敏、黄伟庆、哈里•埃德尔森：美国上市还是中国上市？50贺信选登 51主要媒体报道收录 55 特别鸣谢 65TolearnmoreaboutChineseAssociationforScience&Business,pleasevisit:****************************************更多国际华人科技工商协会信息，请登陆：，或电邮至：************** 2TABLE OF CONTENTSPreface: The year of Innovation & Cooperation 3Cheng Siwei: The Lessons China Learned from the World Financial Crisis11Dialogue between Prof. Robert Engle and Mr. Cheng Siwei 22Remarks by Ambassador Sun Guoxiang at the US-China Innovation & Cooperation Conference 27Jerry Hultin: Technology Ushers in a New Golden Age 27John Allen, Yang Pang, Shengbei Guo and, Stephen Chang: Financial Innovation and Internationalization of the RMB 34Karl Koster, Jianxiang Pan, Xunming Deng and, Ronald N. Langston: China-US Win-win Cooperation Model of Innovation 42David Munoz: China in the Global Economy: Moving up the Value Chain 44Man-Chung Tang, T.P. Ma, Ruggero M. Santilli, Robert Alfano and, Jaw-kai Wang:Scientists and Experts Speeches Series45Daxi Li: Speech at the NASDAQ Closing Bell Ceremony 47Selig D. Sacks, Karin McKinnell, Xiaomin Chen, Weiqing Huang and, Harry Edelson: IPO in the U.S. or China?50Selected Congratulation letters 51Media Coverage 55Acknowledgement 65To bridge science with business; To Bridge China with the world为科技与工商搭桥、为中国与世界搭桥3序：创新与合作的一年李大西博士2011年对国际华人科技工商协会是十分重要的一年，是推动创新与合作的一年。
AE Financial Reporting 3 第一次考试B部分(复习)
Assessment task 1 原题修正复习版Outcome(s) covered 1 and 2Assessment task instructions Section B (covering Outcome 2) 第一次考试题目B Guppie plc supplies fish wholesale to supermarkets. Balances extracted from its books at 31Additional information （以下题号有下划线的涉及日记账分录Journal，是考试最后一部分）1 Stocks at 31 December 2003 are valued at cost of £2,150,000.2 Corporation tax on profits on ordinary activities for year ended 31 December 2003 is estimated at £371,000. The balance on the corporation tax account represents anover-provision for tax on last year’s profits.3 During the year, plant and machinery was acquired for £450,000, and fixtures and fittings for £200,000.4 Depreciation is to be provided on the basis of:Land and buildings 2% of costPlant and machinery 10% of net book valueFixtures and fittings 5% of net book valueDepreciation of plant and machinery is to be treated as a production cost and fixtures and fittings as an administration cost.Depreciation of buildings is to be apportioned 80% to production, 10% toadministration and 10% to distribution.5 Debenture interest of six months ended 31 December 2003 is to be accrued.6 The rate of corporation tax is 25%.7 Information regarding the discontinued segment is:£Turnover 2,000,000Cost of sales 1,500,000Distribution costs 200,000Administration expenses 250,0008 A final dividend of 10p per share on the ordinary shares is proposed.9 A provision for doubtful debts of £40,000 is to be created.10 There is a law suit pending 未决诉讼against the company for breach 违反ofcontract for which damages of £50,000 are claimed. It is thought probable that the company will lose the action.11 Government grants of £92,000 are outstanding on acquisition of the plantand machinery during the year. No record has yet been made of this in theaccounts.12 Investment properties have been revalued by a qualified Surveyor at 31 December2003. The revalued amount is £320,000.13 The amount of corporation tax deferred should be increased by £25,000.14 Authorised share capital: Ordinary 4,000Preference 1,000Required:Examine the attached worksheet. You will see that there are gaps in the presentation. From the information given in the question and your knowledge of Companies Act legislation, you must complete the worksheet as a ‘draft’ set of accounts. Note that no comparatives or Cash Flow statement are required.1 Provide five omitted journals connected with the additionalinformation (additional information 1,2,8,11,13)(10)2 Provide the three accounting policies which have been omitted (15)3 Add five notes to the accounts which have been omitted(1)operating profit(2)tangible fixed assets(3)creditors falling due after more than one year(4) Provisions for liabilities and charges(5) Reconciliation of movement in shareholders’ funds(25)4 Complete the ‘draft’ set of ac counts (30)5 Prepare and enter the split between continuing and disposed/acquiredsegments of the business 企业处置或购得的分部（子公司）(15)6 Prepare and include the Statement of Recognised Gains and Losses (5)Total: (100) Profit and Loss Account for Guppie plc for the year to 31 December 2003Assessment task 1Outcome(s) covered 1 and 2考试分析：本次考试重点为两个报表、五个附注、五个分录。
自考英语二(00015)Unit6 TextA 练习
原则上,理论上
Bridging the Gap(P218)
basic grow invest
ideally called
now that wasteful accumulated where direct
将单词分类： 动词：grow invest called accumulated direct 形容词：basic wasteful direct 副词：ideally 连词：now that where
Section A (P219)
1. To obtain objective findings, scientists ___d_r_e_w_t_h_e_____ _c_o_n_c_lu__si_o_n_s_o_n__t_h_e_b_a_s_is__o_f_e_x_p_e_r_im__e_n_t_s_ (根据实验得出 结论).(on the basis of) 2. She is such a self-disciplined person that _sh_e__h_a_s_n_e_v_e_r _b_e_e_n_i_n_d_u_l_g_e_d_i_n__a_lc_o_h_o_l_(她从不沾酒).(indulge in) 3. When he loses his temper, he _is__n_o_t_r_e_sp_o_n__si_b_l_e_f_o_r_h_i_s_ _b_e_h_a_v_i_o_r_s_(对自己的行为不负责任).(be responsible for) 4. The result of being employed proves that m__y__te_a_c_h_i_n_g _e_x_p_e_r_ie_n_c_e__st_a_n_d_s__m_e__in__g_o_o_d_s_t_e_a_d_(我的从教经验对我 利). (stand...in good stead) 5. Figures show that fifty percent of road accidents _h_a_v_e__re_s_u_l_te_d__in__h_e_a_d__in_j_u_r_i_es__(导致头部受伤).(result in)
学堂课程在线“一带一路”沿线国家跨文化商务交际(大外)课后作业答案
“一带一路”沿线国家跨文化商务交际（大外）第一章课后作业判断题(1分)Thailand is known as “Land of Smiles”. ( )正确答案√判断题(1分)Thailand also features its abundant rivers. ( )正确答案√判断题(1分)The capital city of Thailand is Phuket. ( )正确答案×判断题(1分)Thailand’s traditional major markets have been ASEAN, the United States, and EU. ( )正确答案√判断题(1分)Thai people respect for elders thus senior colleagues are obeyed and respected in business environment. ( )正确答案√判断题(1分)Thai people prefer to do business with people they know. ( )正确答案√判断题(1分)Thiland is the only country in Southeast Asia who maintains its sovereignty along history. ( )正确答案√判断题(1分)Thai people regard a person’s head as a sacred part, whh should not be touched by anyone.( )正确答案√判断题(1分)You should not go into a Thai business partner’s house with your shoes on. ( )正确答案√判断题(1分)Informal conversations before and after business meetings are important social part in Thailand. ( )正确答案√判断题(1分)You should arrange business meetings with Thai people early in the morning. ( )正确答案×判断题(1分)It’s important to wait to be seated by you Thai host when attending business dinner in Thailand. ( )正确答案√第二章课后作业判断题(1分)Singapore is one of the smallest and most densely populated countries in the world. ( )正确答案√判断题(1分)Singapore is a country with plenty of resources and of vastly different ethnic groups. ( ) 正确答案×判断题(1分)Singaporeans attach importance on competitiveness and a strong work ethics. ( )正确答案√判断题(1分)An important value in Singaporean culture is to preserve and maintain “face”. ( )正确答案√判断题(1分)It is likely that the cultural background of your host will influence your dining experience in Singapore. ( )正确答案√判断题(1分)Men are suggested to wear long-sleeved shirts and ties in SingaporeanBusiness workplace. ( )正确答案√判断题(1分)The communication styles of Singaporeans are direct and explicit. ( )正确答案×判断题(1分)You’d better put the business card you have received in a professional case or place it on the table beside you instantly in Singapore business setting. ( )正确答案×判断题(1分)You should not be late for a business appointment in Singapore, even though Singaporeans tend to arrive late for social events. ( )正确答案√判断题(1分)Giving a gift is often regarded as a bribery in Singapore, so you have to be very cautious when doing it.正确答案√判断题(1分)When it is difficult for you to figure out all the complicated introductions in Singapore’s greeting culture, you’d better wait and see what the other person will do and follow suit. ( ) 正确答案√判断题(1分)The characteristic of Singapore’s negotiation process is fast. ( )正确答案×第三章课后作业判断题(1分)Malaysia’s official language is Malay. ( )正确答案√判断题(1分)Malaysia doesn’t have many geographical features. ( )正确答案×判断题(1分)Malaysia is a country rich in cultural diversities. ( )正确答案√判断题(1分)Malaysians expect fancy gifts from their business partners. ( )正确答案×判断题(1分)Malaysia is known as an important knot in the sea route of Silk Road. ( )正确答案√判断题(1分)Ina business setting, Malaysians prefer to ask private questions to get to know their business partners. ( )正确答案√判断题(1分)You should avoid wear yellow clothes when conducting business inMalaysia. ( )正确答案√判断题(1分)You don’t need an introduction letter when dealing business withMalaysians, because they are very approachable. ( )正确答案×判断题(1分)Business meetings and negotiations tend to be long in Malaysia due to their religious belief in fatalism. ( )正确答案√判断题(1分)You should address your Malaysian business partners according to proper titles. ( )正确答案√判断题(1分)You should avoid being too direct with your Malaysian business partners. ( )判断题(1分)Malaysia is a member country of ASEAN. ( )正确答案√第四章课后作业判断题(1分)Kazakhstan is the world’s biggest landlocked country. ( )正确答案√判断题(1分)Kazakhstan is traditionally abundant in metals, coal, and livestock products. ( )正确答案×判断题(1分)Kazakhstan has one of the world’s highest literacy rates. ( )正确答案√判断题(1分)The official language in Kazakhstan is Kazakh. ( )正确答案×判断题(1分)Kazakhstan is known as a highly energy-intensive country. ( )正确答案√判断题(1分)Family is the core value of Kazakhstan society. ( )正确答案√判断题(1分)You can also shake hands with female Kazakh business partners in working environment in Kazakhstan. ( )正确答案×判断题(1分)Food in Kazakhstan may have symbolic meangs, such as goat. ( )判断题(1分)Shoes are a very important part in Kazakhstan business dress code. ( )正确答案√判断题(1分)Kazakhs can act very aggressive while making negotiations in business meetings. ( )正确答案√判断题(1分)You should avoid arrange your meeting time with Kazakh business partners during their prayer time. ( )正确答案√判断题(1分)You should print your business card in Kazakh since Kazakh is the official language. ( )正确答案×第五章课后作业填空题(1分)The Saudi Arabia is located in____正确答案:[ "Arabian Peninsula" ]填空题(1分)The capital city of Saudi Arabia is____正确答案:[ "Riyadh" ]填空题(1分)The official currency of Saudi Arabia is ____正确答案:[ "Saudi riyal" ]填空题(1分)The official language of Saudi Arabia is____正确答案:[ "Arabic" ]填空题(1分)The religion of Saudi Arabia is____正确答案:[ "Islam" ]填空题(1分)Saudi Arabia has____natural gas reserves in the world.正确答案:[ "the sixth largest" ]判断题(1分)When dining with Saudi business partners, lamb would be a proper choice to serve as the common meat. ( )正确答案√判断题(1分)There is no need for women to wear a hijab at all times to cover their hair. ( )正确答案×判断题(1分)It would be better for you to learn a sentence or two of Arabic; it will be a sign of respect for the Arab culture. ( )正确答案√判断题(1分)According to Islam, the left hand is considered unclean and reserved for personal hygiene. Arabs traditionally use the right hand for all public functions- including shaking hands, eating, drinking and passing objects to another person. ( )正确答案√判断题(1分)Timing is not an issue, so Saudis are generally unpunctual compared to Western standards. However, you must be on time.正确答案√判断题(1分)Extravagant or expensive gifts could be given to Saudis, especially in front of others. ( )正确答案×第六章课后作业单选题(1分)UAE is a federation consists of ____ states.A 5B 6C 7D 8正确答案C单选题(1分)What are the working hours in UAE? ____A Office hours of Western style has been highly appreciated in the UAE.B Running all day long with a short break for high tea.C Some state-owned companies are only closed on Fridays.D There are two days off a week in UAE.正确答案A单选题(1分)What should you pay attention to when making appointments with Emiratis? ____A Appointments should generally be set no more than a shole week in advance.B Appointments should be reassured again one or two days before the actual meeting.C It is always suggested to be relaxed and come prepared a better appearance for appointment.D The participants of the appointment should be well taken care of.正确答案B单选题(1分)What is the Official currency in UAE? ____A EuroB CCYC SRD AED正确答案D单选题(1分)What is the attitude of Emiratis toward time? ____A They totally don’t care.B They regard relationships as the extraordinary statue.C Not flexible.D They maintain the rigid punctuality in business.正确答案B单选题(1分)How to make Business negotiations in UAE? ____A Business negotiations require mutual respect.B Just set a clear goal and strive for it all the time.C Negotiators should be friendly and rigorous.D The Emiratis cannot tolerance negative expressions.正确答案A判断题(1分)Both men and women should wear business suits that are well-fitting and stylish. ( )正确答案√判断题(1分)It is rare to see women working in a business environment, since most stay home in the traditional role taking care of the house and family. ( )正确答案×判断题(1分)According to Islam, the left hand is considered unclean and reserved for personal hygiene. Emiratis traditionally use the right hand for all public functions — including shaking hands, eating, drinking and passing objects to another person. ( )正确答案√判断题(1分)Schedules and punctuality are prior to relationships. ( )正确答案×判断题(1分)Islam is also written into civil and commercial law and affects almost every aspect of society, from personal interactions to the wider culture. ( )正确答案√判断题(1分)Oil exports, the main factor, has made the UAE becoming one of the richest countries in the Muslim world. ( )正确答案√第七章课后作业判断题(1分)India is the second-largest country in South Asia. ( )正确答案×判断题(1分)India is a Federal Union where almost all of its states carry different languages, different cultural identities. ( )正确答案√判断题(1分)The Indus Valley Empire is the last and the strongest Islamic empire in India. ( )正确答案×判断题(1分)Cows are considered sacred animals by Hindus. ( )正确答案√判断题(1分)Indian currency is Indian Rupee. ( )正确答案√判断题(1分)The hierarchical system in Indian companies is influence by traditional caste system. ( )正确答案√判断题(1分)Indians believe in fatalism so they tend to have longer business negotiations to let things come about naturally. ( )正确答案√判断题(1分)Indians are fun-loving people so when conducting business with Indians, you should act lively and humorously. ( )正确答案×判断题(1分)You can always invite your Indian business partners to a pub after business meetings. ( ) 正确答案×判断题(1分)You should avoid too passionate ways of greetings with Indians due to their religious belief. ( )正确答案√判断题(1分)You can avoid the CSR policy in India, because you are a foreign business partner. ( )正确答案×判断题(1分)40 percent fluctuation in terms of negotiation price is normal when conducting business in India. ( )正确答案√第八章课后作业判断题(1分)Russia is the largest country in the world, spanning 11 time zones and bordering 14 sovereign countries. ( )正确答案√判断题(1分)Russian culture has mainly European traditions. ( )正确答案×判断题(1分)People tend to think of “deals” in terms of equalization of interests. ( )正确答案√判断题(1分)In business, Russians are direct and don’t shy away from confrontation. ( )正确答案√判断题(1分)In a Russian business meal, toasts are made frequently throughout a meal.正确答案√判断题(1分)Businessmen in Russia usually wear light-color well-tailored suits along with the expensive shoes. ( )正确答案×判断题(1分)Russians love to engage in small talk, so they tend to hold on the phone when an agreement is made. ( )正确答案×判断题(1分)Successful businesses in Russia adapt quickly to changing circumstances.Schedules change all the time due to weather, long distances, traffic and general bad timekeeping. ( ) 正确答案√判断题(1分)People shake hands and give things across a threshold a house or room. ( )正确答案×判断题(1分)A good topic of conversation is usually the changes taking place in Russia. ( )正确答案√判断题(1分)Written word is considered more trustworthy than Verbal communication. ( )正确答案×判断题(1分)Business card in Russian is printed in English on one side and Russian on the other. ( )正确答案√第九章课后作业判断题(1分)Bigos is a very popular traditional dish in Poland. ( )正确答案√判断题(1分)The currency in Poland is Zloty. ( )正确答案√判断题(1分)Polish citizens doesn’t have a strong sense of community. ( )正确答案×判断题(1分)Asa family-centred society, Poles rely on establishing and maintaining close interpersonal relationships. ( )正确答案×判断题(1分)The most common toast is to your career. ( )正确答案×判断题(1分)Ina business meal, the most honored position is at the head of the table, with the most important guest seated immediately to the right of the host. ( )正确答案√判断题(1分)In order to give a good first impression in business community, Poles tend to wear formal clothing. ( )正确答案√判断题(1分)8．Most Poles speak only Polish in business.正确答案×判断题(1分)Important business issues must be discussed in person and frequent visits and phone calls are essential to establish the business relationship and basis for a written agreement. ( )正确答案√判断题(1分)You can use your Polish partners’ first names after two or three meetings. ( )正确答案√判断题(1分)Everyone has to be punctual in Polish business, even the people in higher positions. ( )正确答案×判断题(1分)Gifts are given at the first business meeting or upon the conclusion of any business arrangement. ( )正确答案√第十章课后作业单选题(1分)What have been the main exports? ()A Agricultural products and military equipment.B Chemical productsC Motor vehiclesD Some fruits.正确答案A单选题(1分)What are the South Africans’ attitude toward time?()A black South Africans do things a little quicker.B White South Africans do things a little slower.C They have a more formal view of time.D For white and black people living in South Africa, the concept of time and attitudes toward it vary.正确答案D单选题(1分)What we can do to facilitate the business negotiation with South Africans?()A Talking about the negotiation immediately.B We better use the phone meeting.C Building mutual trustD Learning a language other than English.正确答案C单选题(1分)What is the formal business dress code in South Africa? ()A People can wear a pair of shorts if the weather is very hot.B Women can wear a formal tight suit.C Men can wear a suit.D People can wear traditional African garment.正确答案C判断题(1分)South Africa is located at the southern tip of the continent of Africa.正确答案√判断题(1分)Language in South Africa is English and Afrikaans.正确答案√判断题(1分)Business banquets are not meant to be negotiated, but rather to talk business in a more casual setting. ( )正确答案√判断题(1分)During Ramadan, you can invite South Africans to eat together in the evening.正确答案×判断题(1分)Avoid wearing clothes that are too tight or exposed. ( )正确答案√判断题(1分)When invited to a South African’s home, it is good practice to takea gift of flowers, chocolates. ( )正确答案√判断题(1分)There is no need to worry about the language of doing business, since most South Africans involved in international business speak English.正确答案√判断题(1分)Since South Africa’s approach to deadlines is generally flexible, so there is no need to mention strict deadlines in contracts.正确答案×。
国开大《商务英语4》自测试题4及答案
一、选择填空题（每题10分，共5题）题目1不正确标记题目题干—How was your trip to London, Jane?—___________.选择一项：A. Oh, wonderful indeedB. By plane and by busC. The guide showed me the way反馈你的回答不正确解析：本题考核表达“真实想法”的交际用语。
第一说话人询问对方到伦敦旅行情况，听者需要表达自己的真实感受：选项A表示“的确太棒了”；选项Ｂ说明了乘坐的交通工具；选项C解释说导游给自己指路了；所以答案是A。
正确答案是：Oh, wonderful indeed题目2不正确标记题目题干—Betty, we'll have a buffet party next Saturday. Will you join us?—_______ , Susan. Thank you!选择一项：A. I'd love toB. I'm afraid notC. By no means反馈你的回答不正确解析：本题考核表达“回复邀请”的交际用语。
第一说话人邀请对方参加聚会，听者表示有兴趣参加，所以答案是A。
正确答案是：I'd love to题目3不正确标记题目题干While the other people ____ and discussed the problem together, Ted ignored them.选择一项：A. interactedB. intensiveC. interviewed反馈你的回答不正确译文：当其他人互动，一起讨论问题时，泰德却不理他们。
解析：interact 是动词，意为“交往，互动”；intensive是形容词，意为“强烈的”；interview是动词，意为“接见”。
本句的主语是people，选项与discussed 并列，应为动词，所以答案是A。
1997年金融危机(中英对照)
1997年金融危机（中英对照）The Asian Financial Crisis was a period of financial crisis that gripped much of Asia beginning in July 1997, and raised fears of a worldwide economic meltdown . 亚洲金融危机是从1997年7月开始的困扰许多亚洲国家的金融危机并令许多人担心起全球经济崩溃。
The crisis started in Thailand with the financial collapse of the Thai baht caused by thedecision of the Thai government to float the baht, cutting its peg to the USD, after exhaustive efforts to support it in the face of a severe financial overextension that was in part real estate driven. 这场金融危机始于泰国泰铢的倒塌是因为泰国政府做出的使泰铢浮动的决定切断其对美元的汇率来尽力维持它在面临严重的受部分房地产驱使的财政过度外延。
At the time, Thailand had acquired a burden of foreign debt that made the country effectively bankrupt even before the collapse of its currency. As the crisis spread, most of Southeast Asia and Japansaw slumping currencies, devalued stock markets and other asset prices, and a precipitous rise in private debt. 当时泰国已负担了沉重的外债甚至在其货币崩溃之前已使该国实际上已经破产。
阿里巴巴审计报告意见段内容英文版
阿里巴巴审计报告意见段内容英文版全文共6篇示例，供读者参考篇1The Big Bosses and Their Report CardsHey there, little buddies! Today, we're going to talk about something really important – the report cards of big companies like Alibaba. You might be thinking, "But I'm just a kid! Why do I need to know about that?" Well, let me tell you a secret: understanding these report cards can help you learn about how businesses work and how they make sure everything is running smoothly.Now, you know how you get report cards from your teachers at school? Well, companies like Alibaba also get report cards, but they're called "audit reports." These reports are like a big checkup for the company, where super smart people called "auditors" take a close look at everything the company does to make sure they're following all the rules.One of the most important parts of the audit report is called the "Audit Opinion" section. This is like the final grade on yourreport card, where the auditors give their opinion on whether the company has been a good student or not.The auditors at Alibaba have a really big job because Alibaba is a huge company with lots of different businesses. They have to look at everything from how Alibaba keeps track of their money to how they follow laws and regulations. It's like checking if you did your homework, cleaned your room, and played nicely with your friends – but on a massive scale!So, what do the auditors usually say in the Audit Opinion section? Well, if they think Alibaba has been a really good student and followed all the rules, they'll give them a "clean opinion." That's like getting an A+ on your report card! It means Alibaba has done an awesome job, and everyone can trust the information they share about their business.Sometimes, though, the auditors might find a few things that Alibaba needs to work on. In that case, they'll give what's called a "qualified opinion." It's like getting a B or C on your report card – not terrible, but there's room for improvement. The auditors will explain what Alibaba needs to fix, and the company will have to work hard to make those changes.In really rare cases, if the auditors find a lot of big problems, they might give an "adverse opinion" or a "disclaimer ofopinion." Those are like getting an F or an incomplete on your report card. It means there are serious issues that need to be fixed before the auditors can give their approval.Now, you might be wondering, "Why is all this so important?" Well, just like your parents and teachers want to know how you're doing in school, people who invest money in Alibaba or do business with them want to know if the company is following the rules and being responsible. The Audit Opinion section helps them understand if Alibaba is a trustworthy company or if there are some concerns they should be aware of.So, the next time you hear someone talking about an audit report or an Audit Opinion, you'll know exactly what they're talking about! It's like a big report card for companies, letting everyone know if they've been good students or if they need to do some extra studying.篇2Alibaba is a Huge Company!You know Alibaba, right? It's that massive company that sells pretty much everything online. My parents buy tons of stuff from their websites like Taobao and Tmall. Alibaba is so big andimportant that they have to get their books checked over really carefully every year by some super smart auditors.These auditors are like detectives who go through all of Alibaba's financial records with a fine-tooth comb. Their job is to make sure everything adds up correctly and that Alibaba is following all the rules about money and accounting. It's a hugely important task because Alibaba haskazillions of customers and investors who need to know the company's finances are on the up-and-up.After the auditors have taken a microscope to all of Alibaba's books and documents, they write up a big report called the audit opinion. This lays out whether they think Alibaba's financial statements are totally accurate or if they spotted any problems or inaccuracies. It's kind of like a massive report card for a ginormous company!The audit opinion has to be written very carefully and clearly because it's such an important document. The auditors can't make any mistakes because too much is riding on their analysis of Alibaba's finances. If they mess things up, it could really hurt the company and cause a lot of trouble.So what kind of things do the auditors look at when they are doing their big check-up on Alibaba? Well, they go overabsolutely everything - from how much money came in from product sales, to what Alibaba paid employees, to whether the company properly recorded the value of their assets like buildings and equipment. They check that revenue was calculated right, that expenses were legitimate, that profits were accounted for correctly - basically every single financial detail under the sun!The auditors use all sorts of tricks to verify the accuracy of Alibaba's books. They'll request tons of documents as proof. They'll make sample checks on random transactions. They'll interview employees and executives about accounting procedures. They'll analyze data for any red flags or inconsistencies. It's like a full-scale investigation into Alibaba's inner financial workings!After all that intense scrutinizing and double-checking, the auditors finally get to write up their official opinion. This is the most critical part of the whole audit report. If the auditors can conclude that Alibaba's financial statements are fair and accurate, they'll issue what's called an "unqualified" or clean opinion. That's the best outcome and means Alibaba's books are intip-top shape according to the auditors.However, if the auditors did identify any problems, errors or issues with Alibaba's finances or accounting practices, they would issue a "qualified" opinion instead. That means they found some areas of concern that people need to be aware of, even if the issues aren't huge red flags. The auditors have to spell out every little thing they objected to or disagreed with in the financial statements.In the absolute worst case scenario where the auditors determine that Alibaba's books are an outright mess with major inaccuracies or even fraud, they would issue an "adverse" opinion. That would be a total disaster for Alibaba because it would crush investor confidence and could potentially lead to all sorts of legal trouble. No company wants an adverse audit opinion - it's like getting a failing grade!So in summary, the audit opinion is the final verdict that those forensic accounting experts give on whether they believe Alibaba's financial reporting is legit or problematic. It's a hugely critical assessment that investors, regulators and the general public pay very close attention to. The auditors have to take extreme care in getting it exactly right after their deep-dive into Alibaba's labyrinths of financial data.Does that help explain what the audit opinion section is all about? It's a serious and high-stakes process but also pretty fascinating when you think about the auditors scrutinizing a behemoth corporation's entire financial universe! Let me know if any part was confusing and I can try to break it down further. Learning about grown-up business stuff like this can be really interesting.篇3Imagine, Money Town and Its Magical AuditorOnce upon a time, there was a bustling town called Money Town. It was a place where everyone loved to earn, spend, and save money. The people of Money Town were very hardworking, and they had built many successful businesses. One of the biggest businesses in Money Town was called Alibaba.Alibaba was a massive company that helped people buy and sell all kinds of things. It was so big that it had offices and warehouses all over the world! Running such a huge company was no easy task, and the people in charge of Alibaba had to be very careful with how they managed the company's money.Every year, the leaders of Alibaba would invite a special person called an auditor to take a close look at the company'sbooks and records. An auditor's job is to make sure that the company is keeping track of its money properly and following all the rules.The auditor who visited Alibaba was named Claude. Claude was a very smart and experienced auditor who had helped many other companies before. He was like a detective, but instead of solving mysteries, he solved problems with money and numbers.When Claude arrived in Money Town, he was greeted by the people in charge of Alibaba. They showed him all the company's books, documents, and computer systems, and Claude got to work.For several weeks, Claude and his team of auditors pored over every detail of Alibaba's finances. They checked the company's income, expenses, assets, and liabilities. They made sure that all the money was being recorded correctly and that the company was following the rules for accounting and reporting.Claude and his team asked many questions and carefully examined all the evidence. They wanted to be absolutely certain that everything was in order before they gave their opinion.Finally, after months of hard work, Claude was ready to share his findings with the leaders of Alibaba and the people of Money Town. He gathered everyone in a big meeting room and cleared his throat."Ladies and gentlemen," Claude began, "I have thoroughly examined Alibaba's financial records, and I am pleased to report that everything appears to be in order."The people of Money Town let out a collective sigh of relief. They knew that they could trust Claude's opinion because he was such an experienced and trustworthy auditor."Alibaba's financial statements are accurate and fair," Claude continued. "They follow all the accounting rules and guidelines, and they provide a true and honest picture of the company's financial situation."Claude went on to explain that he and his team had found no major issues or problems with Alibaba's books. They had checked everything, from the biggest transactions to the smallest details, and everything seemed to be accounted for properly."In our opinion, Alibaba is a well-run company that is managing its money responsibly," Claude said. "We have noconcerns or reservations about the company's financial reporting."The people of Money Town were thrilled to hear Claude's positive opinion. They knew that having a clean audit report was important for Alibaba's reputation and for maintaining the trust of its customers and investors.After the meeting, Claude stayed in Money Town for a little while longer to enjoy the sights and sounds of the bustling town. He loved seeing all the different businesses and watching the people go about their daily lives, earning, spending, and saving their money.As Claude prepared to leave Money Town, he felt a sense of satisfaction knowing that he had helped to ensure the financial integrity of one of the town's most important companies. He knew that his work as an auditor was crucial for maintaining trust and transparency in the world of business and finance.And so, with his audit report in hand, Claude bid farewell to Money Town and set off on his next adventure, ready to use his expertise and keen eye to help another company keep its financial house in order.The end.篇4The Alibaba Audit Report: What the Auditors SaidHi friends! Today I want to tell you all about the super important audit report for the company Alibaba. An audit report is like a big checkup that companies get from special inspectors called auditors. The auditors go through all the company's books and records with a fine-tooth comb to make sure everything adds up correctly.After they finish checking everything, the auditors write up their findings in a big report. The most critical part is the opinion section at the end. That's where the auditors give their overall thoughts on whether the company's financial statements are accurate and can be trusted. It's kind of like getting a grade on your math homework!For the Alibaba audit report, the auditors are some real brainiacs from a huge accounting firm called PricewaterhouseCoopers. These guys are the professionals when it comes to audits. They have teams of number crunchers who are masters at spotting any tiny mistakes or inconsistencies in accounting records.After spending months digging into every nook and cranny of Alibaba's books, the PricewaterhouseCoopers auditors came to their big conclusion for the opinion section. In fancy auditor language, they stated:"In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of Alibaba Group Holding Limited..."Whoa, that's a jumble of big words! Let me break it down for you in simpler terms that us kids can understand.Basically, what the auditors are saying is that after checking absolutely everything, they think Alibaba's financial statements are fair and accurate. They aren't hiding anything shady or cooking the books. The numbers in the statements match up with Alibaba's actual financial situation.The auditors used some qualifiers though like "in all material respects" and "consolidated financial position." Those just mean they looked at all the important, big picture stuff rather than getting bogged down in every tiny little detail. As long as the overall numbers are correct, the auditors are satisfied.They also specifically mentioned that the financial statements follow the rules and accounting practices that public companies are supposed to use. There's a big rulebook called "Generally Accepted Accounting Principles" that companies have to go by when reporting their finances. The auditors checked that Alibaba played by those rules properly.At the end of the day, getting an unqualified or clean opinion like this from the auditors is a really good sign. It means Alibaba's accounting can be trusted and they aren't trying to fool anyone about how much money they really make and spend. The auditors are giving their official seal of approval!But the opinion paragraph is definitely the most anticipated part. It's kind of like the principal's signature at the end of your report card. If the auditors gave Alibaba anything less than an unqualified clean opinion, that would send up huge red flags! Investors, regulators, and the whole world would start wondering whether they can really trust the company's numbers.So for now, Alibaba can breathe a sigh of relief. The auditors didn't find any skeletons in their closet. By giving a clean opinion, they are saying loud and clear that as far as they could tell, Alibaba's financial statements are legit. No funky accounting games or glossing over problems here!Those auditors from PricewaterhouseCoopers sure did their homework. Can you imagine having to scrutinize the books of a massive company like Alibaba? I'm getting a headache just thinking about it! That's why auditors have to be so rigorously trained and hire only the best accounting brains around.Well, that's the scoop on the opinion section of the big Alibaba audit report! It may have seemed pretty dry and technical, but it's actually a crucial document. Companies live or die by their audits, so getting that clean opinion is a major victory. Alibaba can march forward confidently, knowing the auditing experts have vouched for their books being truthful and accurate.Unless you plan on becoming an auditor yourself someday, you probably don't need to obsess over the rest of the report's finer details. But篇5阿里巴巴审计报告意见亲爱的老师和同学们，大家好！我是小明，今天我要给大家讲一下阿里巴巴的审计报告意见。
thailand泰国简介
thailand泰国简介Real estate in ThailandIn Thailand it is possible for a foreigner to own a condominium freehold provided ownership does not exceed 49% of the total building; it is not easily possible for a foreigner to own land but normal practice is that investment property can be purchased then Land acquired under a 30 year lease option; Until recently it was considered by most legal advisors that the ownership of land by a foreigner through a Thai Limited Company was acceptable, although the Law clearly states that foreigners cannot own land in Thailand. The Government has now made clear that such ownership may be illegal. The legitimacy of such ownership depends on the status of the Thai Shareholders who must be shown to be active and financially participating shareholders.LocationAsia, making it a natural gateway to Indochina, Myanmar and Southern China. Its shape and geography divide into four natural regions : the mountains and forests of the North; the vast rice fields of the Central Plains; the semi-arid farm lands of the Northeast plateau; and the tropical islands and long coastline of the peninsula South. The country comprises 76 provinces that are further divided into districts, sub-districts and villages. Bangkok is the capital city and centre of political, commercial, industrial and cultural activities. It is also the seat of Thailand's revered Royal Family, with His Majesty the King recognized as Head of State, Head of the Armed Forces, Upholder of the Buddhist religion and Upholder of all religions.Thailand is a constitutional monarchy with His Majesty King Bhumibol Adulyadej, or King Rama IX, the ninth king of the Chakri Dynasty, the present king. The King has reigned for more than half a century, making him the longest reigning Thai monarch. Thailand embraces a rich diversity of cultures and traditions. With its proud history, tropical climate and renowned hospitality, the Kingdom is a never-ending source of fascination and pleasure for international visitors.The kingdom of Thailand lies in the heart of Southeast Neighboring countries: Myanmar - west and northLao P.D.R. - north and northeastCambodia - southeast andMalaysia - southClimateThailand can best be described as tropical and humid for the majority of the country during most of the year. The area of Thailand north of Bangkok has a climate determined by three seasons whilst the southern peninsular region of Thailand has only two.In northern Thailand the seasons are clearly defined. Between November and May the weather is mostly dry, however this is broken up into the periods November to February and March to May. The later of these two periods has the higher relative temperatures as although the northeast monsoon does not directly effect the northern area of Thailand, it does cause cooling breezes from November to February. The other northern season is from May to November and is dominated by the southwest monsoon, during which time rainfall in the north is at its heaviest.The southern region of Thailand really has only two seasons -- the wet and the dry. These seasons do not run at the same time on both the east and west side of the peninsular. On the west coast the southwest monsoon brings rain and often heavy storms from April through to October, whilst on the east coast the most rain falls between September and December.Overall the southern parts of Thailand get by far the most rain with around 2,400 millimeters every year, compared with the central and northern regions of Thailand, both of which get around 1,400 millimeters.LanguageSpoken and written Thai remain largely incomprehensible to the casual visitor. However, English is widely understood, particularly in Bangkok where it is almost the major commercial language. English and other European languages are spoken in most hotels, shops and restaurants, in major tourist destinations, and Thai-English road and street signs are found nation-wide.ReligionThailand is one of the most strongly Buddhist countries in the world. The national religion is Theravada Buddhism, a branch of Hinayana Buddhism, practiced by more than 90 % of all Thais.The remainder of the population adheres to lslam, Christianity, Hinduism and other faiths all of which are allowed full freedom of expression. Buddhism continues to cast strong influence on daily life. Senior monks are highly revered. Thus, in towns and villages, the temple (wat) is the heart of social and religious life. Meditation, one of the most popular aspects of Buddhism, is practiced regularly by numerous Thai as a means of promoting inner peace and happiness. Visitors, too, can learn the fundamentals of this practice at several centres in Bangkok and elsewhere in the country.HistoryThroughout its 800-year history, Thailand can boast the distinction of being the only country in Southeast Asia never to have been colonized. Its history is divided into five major periods.Nanchao Period (650-1250 A.D.)The Thai people founded their kingdom in the southern part of China, which is Yunnan, Kwangsi and Canton today. A great number of people migrated south as far as the Chao Phraya Basin and settled down over the Central Plain under thesovereignty of the Khmer Empire, whose culture they probably accepted. The Thai people founded their independent state of Sukhothai around 1238 A.D., which marks the beginning of the Sukhothai Perio.Sukhothai Period (1238-1378 A.D.)Thais began to emerge as a dominant force in the region in the13th century, gradually asserting independence from existing Khmer and Mon kingdoms. Called by its rulers "the dawn of happiness", this is often considered the golden era of Thai history, an ideal Thai state in a land of plenty governed by paternal and benevolent kings, the most famous of whom was King Ramkhamhaeng the Great. However in 1350, the mightier state of Ayutthaya exerted its influence over Sukhothai. Ayutthaya Period (1350-1767)The Ayutthaya kings adopted Khmer cultural influences from the very beginning. No longer the paternal and accessible rulers that the kings of Sukhothai had been, Ayutthaya's sovereigns were absolute monarchs and assumed the title devaraja (god-king). The early part of this period saw Ayutthaya extend its sovereignty over neighboring Thai principalities and come into conflict with its neighbours, During the 17th century, Siam started diplomatic and commercial relations with western countries. In 1767, a Burmese invasion succeeded in capturing Ayutthaya. Despite their overwhelming victory, the Burmese did not retain control of Siam for long. A young general named Phya Taksin and his followers broke through the Burmese and escaped to Chantaburi. Seven months after the fall of Ayutthaya, he and his forces sailed back to the capital and expelled the Burmese occupation garrison.Thon Buri Period (1767-1772)General Taksin, as he is popularly known, decided to transfer the capital from Ayutthaya to a site nearer to the sea which would facilitate foreign trade, ensure the procurement of arms, and make defense and withdrawal easier in case of a renewed Burmese attack. He established his new capital at Thon Buri on the west bank of the Chao Phraya River. The rule of Taksin was not an easy one. The lack of central authority since the fall of Ayutthaya led to the rapid disintegration of the kingdom, and Taksin's reign was spent reuniting the provinces.Rattanakosin Period (1782 - the Present)After Taksin's death, General Chakri became the first king of the Chakri Dynasty, Rama I, ruling from 1782 to 1809. His first action as king was to transfer the royal capital across the river from Thon Buri to Bangkok and build the Grand Palace. Rama II (1809-1824) continued the restoration begun by his predecessor. King Nang Klao, Rama III (1824-1851) reopened relations with Western nations and developed trade with China. King Mongkut, Rama IV, (1851-1868) of "The King and I" concluded treaties with European countries, avoided colonialization and established modern Thailand. He made many social and economic reforms during his reign.King Chulalongkorn, Rama V (1869-1910) continued his father's tradition of reform, abolishing slavery and improving the public welfare and administrative system. Compulsory education and other educational reforms were introduced by King Vajiravudh, Rama VI (1910-1925). During the reign of King Prajadhipok,(1925-1935), Thailand changed from an absolute monarchy to a constitutional monarchy. The king abdicated in 1933 and was succeeded by his nephew, King Ananda Mahidol (1935-1946). The country's name was changed from Siam to Thailand with the advent of a democratic government in 1939. Our present monarch, King Bhumibol Adulyadej, is King Rama IX of the Chakri Dynasty.PeopleThroughout her long history, Thailand has gently absorbed immigrants. Many were skilled as writers, painters, sculptors,dancers, musicians and architects, and helped enrich indigenous culture. People inhabiting Thailand today share rich ethnic diversity - mainly Thai, Mon, Khmer, Laotian, Chinese, Malay, Persian and Indian stock - with the result that there is no typically Thai physiognomy or physique. There are petite Thais, statuesque Thais, round-faced Thais, dark-skinned Thais and light-skinned Thais. Some 80% of all Thais are connected in some way with agriculture which, in varying degrees, influences and is influenced by the religious ceremonies and festivals that help make Thailand such a distinctive country. TimeTime in Thailand is 7 hours ahead of Greenwich Mean Time (GMT+ 7).。
VOA慢速英语：泰国寻求禁止商业代母
★⽆忧考英语听⼒频道为⼤家整理的VOA慢速英语：泰国寻求禁⽌商业代母。
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Thailand Seeks to Ban Commercial SurrogacyThailand is campaigning against commercial surrogacy, one of the world's most unregulated industries. In this industry, infertile foreign couples pay Thai women to bear children. Experts report that the market is growing. They say the business produces hundreds of millions of dollars a year.Over the past several months, Thailand has been an uncontrolled base for overseas surrogacy. Childless men and women from around the world use agencies based in Thailand that advertise for surrogates over the Internet.Some seek local Thai doctors who will create embryos from donors or from a person who wants to become a parent. The embryos are then implanted in young Thai women. These women become paid surrogates. They offer their wombs to carry the babies until they are born.But in August, police reportedly stopped two same-sex Australian couples and two American couples at a Bangkok airport. The couples were prevented from leaving the country with surrogate babies born to Thai women. The Australian Broadcasting Corporation made the report.Now, Thailand's government is proposing new legislation to ban surrogacy for money. The leader of the military government says bad publicity about surrogacy has led to criticism of the country.Dr. Somsak Lolekha is chairman of the Medical Council of Thailand. He told VOA the proposed legislation will have an immediate effect."Most doctors stopped doing this because they worry. It's not clear whether they will be put in jail -- or not -- as a criminal. We have to discuss with the government when they pass a law. It's our duty to help the infertile people to have kids."Under Thai medical regulations, surrogate mothers are paid only for their expenses. Also, the mother should be a relative of one of the possible parents. Still, medical officials say current medical rules permit surrogacy by a woman unrelated to the genetic parents on a case-by-case basis.Rarinthip Sirorat is director-general of Thailand's Office of Prevention and Protection of Children, Youth, Elderly and Vulnerable Groups. She says foreign couples thinking of using Thai surrogate mothers should not do so."(It) has to be the relatives of the intended parents. So it is impossible for the foreign couples to have something like a close relative in Thailand."The proposed law calls for the surrogate mother to be a relative or a member of the family of the couple seeking to have a child. No surrogacy by artificial insemination would be permitted for same-sex couples or those who are not married.Some key government officials are calling for a careful study among interest groups before a new law is passed.Dr. Somsak Lolekha says if the legislation is put on a fast track, it will affect the future of thousands of babies now carried for foreigners by Thai surrogates."For those already pregnant, I think we have to help them for the sake of the baby. We have to do everything to help the child. They should go back to their genetic parents or their intended parents. And I think we have to try to help them so the parents can get their baby back to their home."Caspar Peek is the U.N. Population Fund's representative in Thailand. He says legislation should protect the rights of the child, in his words, "first and foremost." Mr. Peek also said legislation should protect the surrogate mother. And he said the law should protect the people who want to be parents whose genetic material -- or DNA -- is being used."(Because) once it becomes commercial then the motivations of women to accept this (commercial surrogacy) will change. You may get the wrong people into this; you may get very young girls, you may get very poor women, you may get women who are undernourished and of course that creates a risk to their health as well. And of course there are people who will make money on this -- and then it's all not aboveboard anymore."Mr. Peek added that things also become involved and complicated when contracts -- legal agreements -- are involved."Contracts are often not enforceable. If you were to take a child out of Thailand, that is born by a surrogate mother without all the paperwork in order, and you will take this child into Australia or to New Zealand or any other country it's highly probable that the authorities in your home country will not accept this child."International surrogacy grew in Thailand after India banned such services for same-sex couples last year. India also requiredthat a man and woman be married for at least two years before trying to get a child through the surrogacy industry.I'm Steve Herman.This story was reported from Bangkok by VOA correspondent Steve Herman and correspondent Ron Corben. Marsha James wrote it for VOA Learning English. Jeri Watson was the editor.______________________________________________________________Words in this Storysurrogate - n. a woman who agrees to become pregnant in order to give the baby to someone who cannot have children embryo – n. a human or animal in the early stages of development before it is bornimplant – v. to put something in a specified placeartificial insemination – n. a medical process in which semen is used to make a woman or female animal pregnant without sexual intercourse.fast track – n. a process or way of proceeding that produces a desired result quicklyNow it's your turn to use these Words in this Story. In the comments section, write a sentence using one of the words and we will provide feedback on your use of vocabulary and grammar.。
Chinese-Style_Modernization_is_the_Path_to_Peacefu
January/February 2024CONTEMPORARY WORLD Chinese-Style Modernization is the Path to Peaceful DevelopmentBhokin BhalakulaA chieving modernization is auniversal pursuit that requiresexploring unique national paths. Through years of experience, the CPC has united China behind a distinct model focused on people-cen-tered development, cultural enrich-ment, environmental harmony, and peaceful growth.This commitment to peaceful de-velopment shapes China’s approach to foreign affairs. China does not seek hegemony or confrontation. Its defense policy remains defensive and its military spending modest. While some portray China’s emergence as aggressive, the facts tell a different story. China’s 2021 defense budget was just 1.3% of its GDP, far below the global average. Meanwhile, U.S. military spending exceeds $800 billion annually and reaches 3.5% of its GDP.Still, China recognizes anxieties exist regarding shifts in the global landscape. A s President Xi emphasized in his recent meeting with President Biden, confrontation benefits no one. Despite competition, they pledged to communicate on shared interests like climate action, global health, and food security. This demonstrates major country relations can be responsibly managed through cooperation.Indeed, win-win collaboration should be the guiding light across all dimensions of China’s modernization, as well as international partnerships like the Belt and Road Initiative (BRI). In the decade since BRI was proposed, over 150 countries representing 60% of humanity have participated, with over $1 trillion invested in thousandsof projects.BRI provides developmental capi-tal where it is most needed. It also fa-cilitates coordinated regional growthstrategies, like the Guangdong-HongKong-Macao Greater Bay Area in-tegration initiative to build a high-tech megalopolis across 70 millionresidents. More broadly, BRI reflectsChina’s collaborative philosophy that1+1 can exceed 2 through coopera-tion. It also embodies the reality thatas China modernizes, it depends on astable and prosperous world.This means pursuing joint projectconsultations, open procurement, lo-cal capacity building, green develop-ment, and affordable financing forpartners. On sustainability, new debtframeworks ensure accountable lend-ing. Local hiring efforts have createdover 200,000 jobs. The Green BRI Coa-lition is driving adoption of low-car-bon transportation, renewable energy,and climate-resilient infrastructureacross projects.With the 10-year journey of BRI,China is positioned to take coopera-tion to the next level based on qual-ity, transparency, and measurablelocal benefits. This will better cata-lyze inclusive growth for China andpartners through trade, innovationsharing, and improved cross-borderconnectivity.China’s broader contributions tohuman progress through science andtechnology is also worth noting. Chinaspent over $660 billion on research anddevelopment last year, second only tothe U.S.. Major investments in strategicA Thai-themed booth at the 13th Beijing International Film Festival Beijing Film Marketon April 25, 2023 in Beijing.(Photo/Xinhua)47CPC IN MY EYES. Its car-. That cultural appreciation, social harmony, and ecological civilization. This means balanced development across all met-rics of human progress. China has pioneered reforestation programs that have grown forest coverage to nearly 25% nationally . It has preserved intan-gible cultural heritage like traditional medicine, arts, and craftsmanship. And China continues lifting millions from poverty each year while expand-ing the middle class.In conclusion, our shared planet faces complex challenges that re-quire cooperation not confrontation, partnership not polarization. By plant-ing flowers instead of thorns in hu-manity’s garden, China aims to share the fruits of its modernization so all nations may prosper. This is the only path to a community with a shared future for mankind.—————————————— Bhokin Bhalakula is Former President of the Parliament of Thailand and President of the Thai-Chinese Culture and Economy AssociationPhotovoltaic (PV) panels on the rooftop of factory constructed by China-Thailand cooperation PV power generation project, on November 7, 2023 in Chonburi Province, Thailand.(Photo/Xinhua)(Photo/Xinhua)。
某会计师事务所给越南财政部的咨询报告(全英文版)【范本模板】
What is the purpose of the report?The purpose of this report is to provide fair advises for the Vietnanmese Ministry of Finance about whether the Vietnamese government should adopt International Financial Reporting Standards. In addition，the report will give some recommonedations about whether or not the Vietnanmese government should fully adopt IFRS and whether MoF should perform one-off adoption.What is the audience for the report?The audience for the report will be the Vietnamese Ministry of Finance and organizations in support of and against the adoption of IFRS.What are the （key）d ecisions to be mad e？There are three key decisions to be made. The first one is whether the Vietnanmese government should adopt IFRS. Second，if the Vietnanmese government adopt the IFRS, whether the Vietnanmese government should fully adopt IFRS。
泰国的监管沙盒：框架、机制、评估与启示
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泰国的监管沙盒：框架、机制、评估与启示
一、泰国金融科技的发展现状
泰国金融体系的建立可以追溯到20世纪40年代。在经历了长达40余年政府的 严格保护后，泰国在20世纪80年代末迎来了金融自由化改革。1997年亚洲金融风 暴席卷泰国，经历了至少6、7年的痛苦自救后，才使得泰国正式走出困境。危机 后，通过多年的金融改革与重组，泰国的金融业得到了一定程度的发展。根据全 球金融中心指数（Global Financial Centers Index，GFCI）公布的数据，2007年发 布的第一期排名，仅列举至50名，a泰国无一城市上榜，而在2019年第26期的排 名中，泰国首都曼谷已成功跻身全球第50名。b
（二）其他金融科技行业的发展 虽然泰国在电子支付领域已经获得了一定程度的发展，但根据尼尔森公司 2017年的统计结果来看，68%的泰国人仍然偏好使用现金作为首选付款方式。另 一项指标表明，在泰国120亿美元的支付市场中，移动支付仅有400万美元，而周 边人口小国新加坡的移动支付总额却高达4.7亿美元。b由此可见泰国在移动支付 领域的发展仍处在早期发展阶段，未来还有较大的发展空间。 P2P网络借贷业务是金融科技非常重要的子行业。自2005年以来，P2P借贷 业务在欧洲，美国和中国等地迅速发展。美国联合市场研究公司（Allied Market
预重整制度研究
摘 要在现代自由市场经济的大环境中，企业的优胜略汰是自然现象。
为了使困境企业起死回生，实现利益最大化，免于企业破产，建立了以债务人继续存续为目标的法律机制，即以传统重整制度和法庭外债务重组制度为代表的二元拯救机制，但是这些机制也存在一定的局限性，阻碍了具有复杂多样性的困境企业的客观需求。
而预重整制度的出现，为困境企业提供了替代选择方式，成为了一种新型的拯救机制，满足了现在建立多元化拯救企业的客观需求。
预重整制度不仅结合传统重整制度和法庭外债务重组制度的优势，又避免了两种制度的弊端，逐步成为拯救困境企业的新型方式，也越来越受到各国法学学术和司法实务界的关注和研究。
对比我国企业在破产重整过程中所面临的困难，有必要引进预重整制度，建立我国破产重整新制度，以解决我国困境企业的自救难题。
围绕这个选题，该文的正文部分拟从以下四个方面进行论述：第一章，*ST贤成重整案件引发的对预重整法律制度的思考。
首先介绍*ST贤成案件的案情，分析其陷入困境的原因。
其次，由*ST贤成案件分析，归纳总结我国现行重整法律制度的现状及局限性。
最后，通过前两节的分析，引入预重整制度，并对该制度在我国的现状进行阐述，分析该制度在我国司法实践中存在的问题，为后文展开对预重整制度的研究提供必要的实践基础。
第二章，预重整制度的基础理论。
首先，通过分析预重整制度所具有的法经济学、法社会学和法契约论三大理论基础，说明预重整制度的建立有一定的理论基础。
其次，通过与破产和解制度、传统重整制度、法庭外重组制度三者的比较分析，说明预重整制度所具有的独特优势，突出预重整作为新型拯救困境企业的机制有其必要性。
最后，透过客观分析预重整制度的局限性，为构建适合我国的预重整制度提供参考。
第三章，预重整制度的比较分析。
首先，通过对英美法系国家的预重整制度进行比较，特别是美国作为预重整制度最早的发源地，拥有较为完善的制度架构，具体分析美国模式下的预重整制度的基本结构和程序，为我国构建预重整制度的具体规则提供借鉴。
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Thailand’s External Debt1 as at end-March 2012International Investment Position Statistics Team,Statistics and Information System Department 1. Thailand’s Overall External DebtAt the end of the first quarter of 2012, Thailand’s external debt outstanding amounted to US$119.2 billion, an increase of US$13.2 billion or 12.5% from the previous quarter. This was mostly due to an increase of short-term debt which was observed in almost every sector except for other financial corporations (ODC). Long-term debt increased slightly.As short-term debt increased, the proportion of short-term debt to the total also went up to 50.1% when compared to 45.9% in the previous quarter. In terms of remaining maturity, short-term debt (due to be paid off within a year) accounted for 56.3% of the total, mostly in the form of loans and trade credits.1Part of the external debt data was compiled from the external survey on private non-bank sector(details of the survey can be found in Appendix)2. Thailand’s External Debt Structure2.1 External Debt Classified by Institutional SectorThe increase of external debt outstanding was observed in every sector, mostly in ODC due to the increase of short-term loans. This was primarily induced by customers’hedging in foreign exchange, therebytriggering the need for commercialbanks to square position by borrowingforeign currency to sell on spot.2Thesecond largest was the increase inforeign holdings of the BOT’s bond.Nonfinancial corporations, households,and NPISHs’ (NC) external debtincreased mostly in the form of tradecredits, rising in line with the rebound ofimports after the flood crisis in Q4 2011. Note : NC : Nonfinancial corporations, households, and NPISHsOFC : Other financial corporationsODC : Other depository corporations2.2 Instrument TypeExternal Debt was attributedmostly to loans, followed by tradecredits. Loans have increased (after adecline in the previous quarter) toUS$62.5 billion, largely in ODC. In termof sectoral breakdown, NC was still thelargest borrowing sector (26% to totalexternal debt), followed by ODC (18%to total external debt).2 Please find details in the article “Thailand’s short-term external debt assessment” from the following link:http://www.bot.or.th/Thai/EconomicConditions/Publication/Documents/WE_MPG_ShortTermDebt.pdfTrade credit and advances were mostly short-term trade credits of NCwhich rose in line with the increase of imports. Debt securities amounted to US$22.2 billion, an increase of US$3.8 billion from that of the previous quarter. The increase in long-term debt securities was attributed to general government, while short-term debt securities were largely those of the BOT. This wasconsistent with regional markets where influx of capital into both equity and securities market have recently been more apparent following a progress in the collaborative effort to resolve the Greek debt crisis, and monetary-easing measures by the Federal Reserves and the ECB.2.3 MaturityWhen classified by original maturity, short-term debt registered anoutstanding of US$59.7 billion, a sharp rise from that of the previous quarter. The proportion of short-term debt had therefore increased to 50.1% of the total. This uprise was mostly due to an increase of ODC’s loans, followed by trade credits of nonfinancial sector and BOT’s bond, respectively. Long-term debt registered a share of 49.6%, which were mostlyloans of NC (largely fromtelecommunication, petroleum, and electricity generating businesses), followedby government’s debt securities and ODC’s loans, respectively. When classified by remaining maturity, short-term debt stood at US$52.1 billion and accounted for 56.2% of total external debt, compared to 52.6% for the previous quarter.Debt securities 19%Currency and deposits 2%Trade credit and advances25%Other debtliabilities 2%Gov1%ODC 18%OFC7%NC 26%Loan, 52%Chart 2 : External Debt by InstrumentType30.0%35.0%40.0%45.0%50.0%55.0%60.0%Q1/52Q1/53Q1/542012_Q1Original-Short Term Remaining-Short TermChart 3 : Proportion of Short-Term External Debtto Total Outstanding Amount2.4 Currency CompositionThe currency composition of external debt in Thailand remained relatively unchanged. Four dominating currencies were still US dollar (US$57.6 billion or 48.3%), followed by Thai baht, Japanese yen, and Euro, representing 29.1%, 15.1%, and 3.5% of the total amount, respectively. The outstanding of these 4 currencies together accounted for 96.7% of total external debt.2.5 Country (Location) of CreditorThe largest creditor country was Singapore, with an outstanding of US$23.6 billion (19.8%), followed by Japan, Hong Kong, United Kingdom, and United States with corresponding shares of 17.8%, 10.3%, 6.9%, and 4.6%, respectively.Region-wise, East Asia 3 was major creditor, accounting for 33.1% of total external debt, followed by ASEAN and Europe, respectively.3Comprises; China, Hong Kong, South Korea, and Taiwan.USD 48.3%THB 29.7%JPY 15.1%EUR3.5%Others 3.3%Chart 4 : External Debt by CurrencyEurope 19%ASEAN24%East Asia33%NorthAmerica 5%Others 19%Chart 6 : External Debt by Regional of Creditors3. Thailand’s External Debt Indicators3.1 Ratio of Reserves to Short-term Debt (Remaining Maturity) measures a country’s foreign exchange liquidity adequacy in the short run (i.e., whether a country has enough reserves to cover repayments due within a year). This ratio for 2012Q1 was at 267% or 2.67 times, a decrease from 314% or 3.14 times for the last quarter. This was mainly driven by an increase in short-term debt which outweighed the increase in the international reserves. Still, the ratio stood well above the World Bank’s recommended threshold of 150% or 1.5 times. Therefore, Thailand’s liquidity adequacy in the short run and external stability were still in good shape and well above the international standard.3.2 External Debt/GDP Ratio In this quarter, the ratio of Thailand’s external debt to gross domestic product stood at 37.3%, an increase from 34.2% for the last quarter. The above ratio still met the World Bank’s criteria which states that this ratio should not exceed 80%, indicating that Thailand’s external debt stability was relatively low, given the current size of the economy.1.01.52.02.53.03.54.04.5Q 1/44Q 1/45Q 1/46Q 1/47Q 1/48Q 1/49Q 1/50Q 1/51Q 1/52Q 1/53Q 1/54Q 1/55Reserve/ST Debt (Original maturity)Reserves/ST Debt (Remaining maturity)Chart 7 : Reserve/Short-term Debt3.3 Debt Service Ratio is a measurement of a country’s ability to repay its external debt due for payment, measured relative to the size of its foreign currency earnings. During this quarter, the ratio increased to 3.93%, which was largely a result of an increase in the private sector’s external debt due for payment. Still, the ratio was well below the World Bank’s suggested cap of 20%, indicating the country’s high capability to finance its debt service payments.102030405060708090Debt/GDP Debt/GDP <80Debt Service Ratio Debt Service Ratio <20Chart 8 : Debt/GDP and Debt Service Ratio (%)Table 3: Thailand’s External Debt Outstanding(in millions of USD)Q1/2553 Q2/2553 Q3/2553 Q4/2553 Q1/2554 Q2/2554 Q3/2554 Q4/2554 Q1/2555 General government 4,743 5,277 7,596 7,783 8,626 8,703 10,446 11,008 12,161 Short-term 234 99 352 195 51 0 0 0 32 Long-term 4,509 5,177 7,245 7,588 8,575 8,703 10,446 11,008 12,129 Central bank (BOT) 2,611 2,607 3,562 4,880 6,626 5,888 6,221 5,178 8,423 Short-term 835 1,017 1,692 2,574 4,217 3,557 3,165 1,447 4,287 Long-term 1,776 1,590 1,870 2,305 2,410 2,331 3,055 3,732 4,136 Other depository corporations 11,986 13,439 16,080 20,803 23,010 26,080 26,980 20,536 26,369 Short-term 9,605 10,921 13,485 16,688 18,260 20,556 20,723 13,664 18,586 Long-term 2,381 2,518 2,594 4,116 4,750 5,524 6,256 6,872 7,783 Other sectors 60,812 61,575 65,595 67,095 70,010 71,309 71,968 69,234 72,248 Other financial corporations 6,859 6,543 7,499 7,090 9,120 9,130 9,102 8,763 9,348 Short-term 2,316 2,068 2,372 1,966 1,667 2,115 2,134 2,000 1,944 Long-term 4,544 4,475 5,127 5,124 7,453 7,015 6,967 6,763 7,404 Nonfinancial corporations, Households,NPISHs 53,953 55,032 58,096 60,005 60,890 62,178 62,867 60,471 62,900 Short-term 23,761 24,975 27,255 29,232 31,478 32,715 32,668 31,491 34,856 Long-term 30,192 30,057 30,841 30,773 29,412 29,463 30,198 28,980 28,044 Gross External Debt 80,152 82,898 92,833 100,561 108,272 111,979 115,614 105,957 119,202 Short-term 36,751 39,080 45,156 50,655 55,672 58,943 58,691 48,602 59,706 Long-term 43,401 43,818 47,677 49,906 52,600 53,036 56,923 57,355 59,497 Debt / GDP (%) 29.9 30.3 33.3 35.2 37.1 37.6 38.0 34.2 37.3 Reserves / Short-term debt (%) 341.1 330.1 321.5 300.9 294.3 287.2 274.4 314.5 267.2 Debt service ratio (%) 5.65 4.88 4.55 3.68 3.87 3.02 2.97 3.74 3.93 Public sector 0.05 0.11 0.11 0.20 0.11 0.15 0.13 0.22 0.16 Private sector 5.60 4.77 4.44 3.48 3.76 2.87 2.84 3.52 3.77AppendixSurvey on Private Non-bank External Debt as at end-March 2012 Survey Population and SamplesThe survey population encompassed all private enterprises or individuals with external debt outstanding (6,034 companies). Of this, 378 companies were sample units (representing approximately 76% of total external debt outstanding), with details as follows: o There were 234 borrowers or lenders with outstanding amount exceeding US$20 million as at end-December 2011.o Fifty companies with end-December 2011 external debt outstanding between US$3.5 – 19.9 million were sampled for the purpose of statistical quality control.o There were 49 companies with other types of external debt outstanding.o New entries incorporated into this survey consisted of 45 companies whose transactions on debt incurrence, principal repayment, or interest payment/receipt were reported through ITRS in the previous quarter, but have never been covered in any of the previous surveys.The BOT sent out survey forms to 378 private companies, of which 108 companies received the form by mail while the remaining 270 received via e-mail. Responses from 364 companies were obtained, representing a 96.3% response rate.Data Verification and EstimationThe end-March 2012 external debt outstanding data obtained from the survey was crosschecked with corresponding records from foreign exchange reports (ITRS-FX) and non-resident baht account transaction (ITRS-NRB) reported by commercial banks. The expected end-March 2012 outstanding data used as crosschecking benchmark can be estimated using the equation shown below. If any inconsistency occurred, respondents were requested to validate the data and corrections would be made, accordingly.End-Dec. 2011 outstanding + Inflow2012Q1 – Outflow2012Q1 = End-Mar. 2012 For non- sampled units and non-responses, the estimated external debt outstanding data based on the above equation were used.。