Chapter two-two
多相流基础 chapter 2-two-phase flow patterns and flow pattern maps
Tip：the types of flow patterns increase in heating channel when heat flux increases.
6、Flow patterns in horizontal tubes， heating up flow（水平管内两相流型，加热流 ）
（1）Bubbly flow（泡状流）
Liquid phase is the continuous phase Gas or vapor phase is the dispersed phase Gas or vapor bubbles are of approximately uniform size.
5、Flow patterns in vertical upward tubes ——gas and liquid phase both flowing upwards，heating up flow（垂直上升管内的流型 —— 气液两相均向上流 ，加热流）
Heat addition Phase change More complicated than adiabatic flow The evolvement of flow patterns are greatly affected by the heat flux（热流密度）
（4）Annular flow（环状流）
Gas flows in the center of the tube
Liquid partially flows as an annular film on the walls of the tube Liquid partially flows as small droplets distributed in the gas flowing in the center of the tube
汉英翻译(chapter two)
3
1、词汇特点(1exical features)
新闻报道在用词上具有新颖、精巧和别致 的特点，以增强新闻的宣传效果，形成 “新闻词汇”(journalistic words)。新闻词 汇的构成大致有以下六种情况。 （1）旧词换新义 老总
soldier
general or high-ranking commander of the
统治集团；反党集团
the ruling clique; anti-Party clique（ clique：an exclusive circle of
people with a common purpose
这一地区性集团已土崩瓦解。
This regional bloc has fallen apart.
琼州学院外国语学院 18
（3）时间表达有别
① 英语新闻标题：一般过去时表过去； 不定式表将来 ② 汉语新闻标题：借助时间词 施罗德将出访美国
Shroeder to visit US forging ties with the new Bush
(DPA德意志新闻社) 我国承担的人类基因组“天书”接近完成 China to complete draft of 1% Human Genome
Years
琼州学院外国语学院
22
三、转换标题形式结构
英文标题无引题，因此应将汉语标题中的引题和 主题合二为一。 例如： （引题）大坝出现“大裂缝”？ 资金是个“无底洞”？ （主题）三峡总公司避谣：空穴来风 Big Rift and Fund Shortage: A Rumor
琼州学院外国语学院
琼州学院外国语学院 17
②修饰语的使用
civil-engineering-CHAPTER-TWO（土木工程概论英文课件）
civil-engineering-CHAPTER-TWO（土木工程概论英文课件）CHAPTER TWOPREPARATION FOR BEING A CIVIL ENGINEER The first step to be a civil engineer is generally to study civil engineering in a university or college, or major in主修civil engineering or other related programs. In most countries, the certificate （a document attesting to the truth of certain stated facts）of Registered Engineer注册工程师is only given to those who have accepted higher education in accredited （given official approval to act）programs. In this chapter, the reader will acquire the information about the typical（of a feature that helps to distinguish a person or thing）content of these programs.2 .1 What Kinds of Knowledge Are Necessary for a civil Engineer?Engineering education in universities domestic and abroad includes general education and special engineering education. At first, science and mathematics should be mentioned in general education. Engineering is a system of the applying of science and technology, so scientific principles set the foundation of engineering. This is the most important difference between modern civil engineering and ancient construction activities, although construction has always depended to some extent on scientific principles. Since the Industrial Revolution 工业革命, and even as far back as早在，远在the Renaissance（the revival of learning and culture）, civil engineering has always been a branch of technologic science. For these reasons, science and mathematics become the common base of engineering educationincluding civil engineering education.Owing to the accumulation of several centuries, modern science has accumulated. a massive（containing a great quantity of matter）body of literature and knowledge.However, the beginner need not sit under apple tree to discover the laws of universal gravitation as Isaac Newton did in legend（a story about mythical）. Neither does he have to exhaust （wear out completely）his brain for the principle of transform between energy and the mass. Based on the work of numerous pioneers, new students can now enter into the paradise of science easily. Nowadays, engineering is a synthetic system not only depending on traditional mechanics, but also closely relating to advanced science. You can find the courses such as Physics, Chemistry, Computer Science, Material Science, Environmental Science, and perhaps more, in your civil engineering program.One characteristic of modern science is that it can be described exactly and beautifully by mathematics. So the engineer should grasp this powerful tool to solve the problems they will meet in engineering analysis, design, planning and control. In this aspect, engineering students should learn advanced mathematics高等数学including analyticgeometry解析几何；分析几何学（the use of algebra代数学to study geometric properties）;, differential and integral calculus 微积分, progression, differential equation微分方程（an equation containing differentials of a function）. In addition, study of linear algebra线性代数, matrix, probability, numerical methods数值方法；计算方法is usually required by Civil Engineering Program. Using all of this knowledge, an engineer is able to predict preciselyimportant things about the project. For example, an engineercan tell whether a house or a bridge is safe or dangerous when earthquake occurs, or when it is hit by a hurricane. How can the skilled engineer do it? The engineer does this by using abstract models from physical objects（物理对象visible entity）, which can be described and predicted by mathematics. Mathematics数学运算provides engineers with a solid foundation in their engineering activities. Furthermore, by strict training through verification确认，查证；核实（additional proof that something that was believed (some fact or hypothesis or theory) is correct）, deduction推论（something that is inferred）and calculation in the study of mathematics, one will accustom oneself to logicality, strictness, and more rationality; important qualities for a good engineer.An engineer not only just takes the responsibility or the technology and production activities of a project but also has the duty to the society. Does your engineering project benefit your people and society or harm them? A qualified engineer should be conscientiously aware of this point at all times and for this reason universities also organize social science and humanities education for their students. Students enrolling in engineering programs should accept the education in this aspect. Philosophy, ethics, history, literature, aesthetics（the branch of philosophy dealing with beauty and taste (emphasizing the evaluative criteria that are applied to art), as well economics, management （the act of managing something）and foreign language are a useful and necessary tool.The necessary knowledge for professional occupation of civil engineering is composed of two parts; base knowledge for entire civil engineering and corresponding knowledge for a special aspect.Most civil engineering projects can be seen as varieties of structures. In order to ensure the safety of structures, civil engineers should understand their mechanical properties力学性能, such as forces, stresses （force that produces strain on a physical body）, displacements （move something from its natural environment）and deformations（the act of twisting or deforming the shape of something）of the structures, caused by the weight of the structure itself and facilities, winds on the structure, vehicles车辆, varying of temperatures, and perhaps earthquakes. Courses, usually named mechanics of materials材料力学, structural analysis结构分析, elasticity（the tendency of a body to return to its original shape after it has been stretched or compressed）, are set for this purpose. Because civil engineering projects are laid on or under the ground, to know soil and rock properties well is necessary. Thus geo-engineering, soil mechanics and foundation studies are also base knowledge. Water and wind, those will act on or react with the structures, have common properties in the view of mechanics, and fluid mechanics流体力学（study of the mechanics of fluids）deals with the concerned theories. Furthermore, a knowledge of engineering chart drawing (a skill to express the design idea by pictures in common rules understood by engineers* technicians and workers), surveying(to measure the landform for construction), and electricity, machinery, construction management建筑工程管理and general technic, budget（a sum of money allocated for a particular purpose）, bidding投标；出价（the number of tricks a bridge player is willing to contract to make）the tendering are also required.绘制应力应变图Since civil engineering covers many fields of knowledge with many aspects which will be found in the rest chapters of thisbook, it is impossible to learn all of the knowledge in these areas. Almost all of the universities in the world to provide students with several options to enable them to specialize专门研究in the fields mentioned in Chapter One. Such a method is also being re-accepted by civil engineering education in China since 1998 although it was the way in the early history of higher civil engineering education before 1950s. For example, students can now choose options in building structures, bridge, tunnel, road pavement and construction, railway and so on, to know how to design, construct, and organize a civil engineering project. And the students are usually encouraged to choose more options for their future professional life.You can choose one of them as your direction2 2 What Can the University Education Provide for Students?COURSES: Basically, university offers students a variety of courses. The branches of knowledge mentioned above are involved in the courses and courses are usually divided into three types: requirement anything indispensable, approved electives批准选修, and free choice.The requirement and approval electives are both the courses that the students majored in must learn. There are some differences between the two types. Students can not miss any requirement course while have limited right to elect some of the approved electives. In that case那样的话a university usually tells students the minimum which they should choose in the list of the approval electives. As for关于the free choice, universities normally ask for a necessary number of credits or class hours. Those who hope to graduate and be awarded the corresponding degree, have to meet the requirement of the university or the school.Universities should continually adjust teaching plans and course tables 课程表with the development of science and technology, to meet the needs of future engineers. So the contents of courses are changed from time to time.TEACHERS: As in middle and high schools,teachers in universities give lectures, check homework, organize panel discussion专题讨论会(discussion of a subject of public interest by a group of persons forming a panel usually before an audience) for special problems, guide the students to experiments and also check answers in test sheets at the end of semester.Simultaneously, most of them play the role of scientists and/or engineers. They publish research papers研究论文in journals, spend much time in laboratory to verify a new discovery, test a renewal material with the engineering purpose, or design and make a new tool for engineering purpose. Some of them are registered engineers注册土木工程师if their field is civil engineering, and even have their own design institutes. In famous universities, when you knock a door to ask your professor a question, you will be probably told that the professor who you are talking is a respectable academician of Academy of Sciences orEngineering. The groups of wisdoms, who are good at theories and practice experience, are the best gift the universities afford to the students. Unlike the teachers in middle and high schools, university professors rarely monitor your daily study, because they appreciate students should study on individual initiative.With the development of internet, the tele-course is becoming fashionable. A young student will be in a puzzle about the large number of teachers in one university, but will find, faceto face lecture and discussion is always charming, and direct communication not limited in speech. Communication is also by means of expression of teacher's eyes and gestures. The close distance between you, your classmates and the lecturer, will make for an excited atmosphere, it is why since Socrates苏格拉底（古希腊哲学家）(ancient Athenian philosopher; teacher of Plato and Xenophon (470-399 BC), Confucius孔子（中国哲学家，教育家）(Chinese philosopher whose ideas and sayings were collected after his death and became the basis of a philosophical doctrine known a Confucianism (circa 551-478 BC), no matter how modern the society has become, and no matter what kind of high tech is introduced into the education process, the university always keeps its campus and excellent scholars学者们in a remarkable size.LABORATORY AND SITE PRACTICE BASE: For engineering colleges, the laboratories equipped with variety of test machines and measuring devices, and opened to students are indispensable. There are several types of experiments with special purpose, for demonstration, observation, validation确认；批准；生效(the act of validating; finding or testing the truth of something), practical training实习训练, exploration探究(a careful systematic search), or others. The basic experimental skill necessary for engineers can be learned in the laboratories. Most of test items测验项目are specified in the textbook, and detailed instruction is printed. In recent years, universities in China encourage students to design the experiments themselves, and do what they are interested in the related fields, to make students have the desire for innovation.It is cognized that a qualified engineer should possess rich experience obtained from engineering practice, so practicalexercise becomes one important part of the education plan of civil engineering program. Laboratory training is part of this practical training.Others are design work both in classroom and in workroom of consulting companies or design institutes, construction site work, geologic investigation地质勘察, surveying and measurement outside. In most cases Chinese universities, set practice bases at construction companies and design institutes. Usually students are requested to join the construction site work during the summer or winter vacation. A new procedure is tried in a few universities to ask students to search the projects being constructed and go there for their practical training. The procedure itself is taken as a practice. Most universities take the practical trainings to be requirement or approved electives.LIBRARY AND OTHER INFORMATION SOURCES: Self-study is a typical mode of university students. Successful students are always those who do not satisfy the contents of lectures and homework given by teachers. For themcomprehensive reading is undertaken outside indicated textbooks. Books, journals, reports and dissertations学位论文in the form of collection of printed pages打印页面which are stored in the book shelves are also read. Of course, the libraries in modern universities are reformed with the computer system and network, and the electronic libraries make it more convenient for students more convenience to borrow and read. The ability to search, find, and grasp information becomes more and more important in this age, and it is the task of the university education to let students have this ability.SPIRIT AND ATMOSPHERE: In the common sense, the universities are the place where there are freedom for thinking,equality in academy, and advocation of creation. Furthermore, the alternation of new students every year, make university campuses full of the energy of the younger generation.New student military trainingACTIVITIES OUT OF CLASS: there are different student organizations in the campus that help connect classroom to career, develop professionalism, increase technical proficiency, and refine ethical judgment. For example, the Institute of Civil Engineers (ICE) of British welcomes the students enrolled in program of civil engineering to be student members; even ICE develops its members in Chinese universities.Recently American Society of Civil Engineering ( ASCE) joined this action too. There are many sports teams for soccer, basketball, badminton, swimming, track and field, which are organized inter-class, department and even college. Societies in literatures and arts, will afford students a total different area from those in the class.2.3 What Abilities Shall a Future Civil Engineer Possess?THE ABILITY TO APPLY THE KNOWLEDGE：Elementary knowledge is essential to a civil engineering student. In common, by four-year period study, the student should be proficient熟练的，精通的in mathematics through differential equations 微分方程, probability and statistics概率论与数理统计, calculus-based physics微积分学, and general chemistry普通化学; proficiency ln the material mechanics材料力学, fluidmechanics流体力学, structural analysis and geo-techknowledge? good command of theprimary skills for engineering survey, drawing, test, and calculation and design, and at least deeper understanding several major civil engineering areas.The emphasis should be shifted to the application of the knowledge after we understand the importance of the knowledge. 'To know' is mere the first step. For engineers, the more important thing is to apply his knowledge i.e. natural science, mathematics and elementary engineering knowledge recorded in the textbooks or papers in the form of rules, principles, formulae and data, to solve engineering problems.THE ABILITY TO CONDUCT EXPERIMENTS AND EXPLAN THE RESULTS: The ability to plan and conduct experiments and analyse the results are basic aspects of the engineer's abilities.The future engineer is required to conduct laboratory experiments and to critically analyze and interpret data. Though many problems can be solved efficiently and economically by computation in a fine mechanical model, it is not everything. When new material or new structural system is used in civil engineering project, there are new variables which are not reflected, covered in the ready-made model. It will be dangerous if engineers do not change their mathematical model in time. However, how to calibrate the model? The most practical way is to do an experiment. Similar things also encounter in built-up or 'older' constructions, because there are many unknown factors. For example, material used in the structure will weaken, be damaged and lose its function through the duration of a structure's life while the change cannot usually be fully expected at the beginning. And on the other hand, the surroundings, conditions and real loads can also change. Engineers and researchers make the same phenomena, in most case, to recur (happen or occur again) in the laboratory, so that they can reveal the mechanism which now should be understood for the purpose of the safety of the structure. Though according to the basetheory, research engineers are able to judge the results of the experiments, it is common that the observed phenomena or obtained data in the experiments conflict with the known knowledge. In this case, the conflict will bring new discovery and improve an engineer's work. Give a rational explanation to a seemingly strange phenomenon is a wonderful task. It needs to synthesize knowledge of many subjects and to create new knowledge which is not mentioned or recorded in the literature.THE ABILITY OF DESIGN: For engineers, the ability to design a system, a component- or a procedure of construction is basically required. Civil engineers are creating substantial entities every day and everywhere in the world. Before they make them，they should be 'described'. It is the description of the non-existed entity that is called 'design'. The design shows what the future project is, and how to make it in a language which can be understood by constructors. The engineering design is quite different from the design of a piece of artwork, though we sometimes hear the admiration for a building as 'a graceful sculpture'. However, an artist can make a sculpture horse supporting only by one hoof, it will be impossible at ten times the size because the weight increases in three power of the size. Here the key factors will be functionality, safety and low-cost. It means that only the design which meets this requirements is practicable. So the engineering design work should obey the codes, specifications and guidance which arebased on scientific principles and the summary of accumulated experience. On the other hand, as an enterprising engineer. he or she never satisfies the existed ways or technics, so to search a possible way under the limited conditions to realize the 'impossible' things in design will be a challengeable butcharming work forever.THE ABILITY TO COOPERATE WITH WORKING TEAM: An engineer never work alone. Each project is a system, so the design work involves many people' efforts. For a big size building structure, the structural engineers should work with other experts from different disciplines, such as architects, surveyors, mechanical engineers and electricians. In the past, a skilful engineer would play several roles in a project with small size, but nowadays the different jobs should be taken by qualified engineers possessing certificates. When you are in the position of chief engineer in the work team, you should be in more harmony with your fellows. in order to cooperate with others well, every engineer should know how to hear and understand others, to consider things in both sides, you and your fellows, and to make necessary concession after discussion or even quarrels.THE ABILITY TO COMMUNICATE EFFECTIVELY:This is the ability which is an engineer should pay more attention to in the modern society. T o the engineer, as a designer, you should let your clients to accept your design, recognize that what you designed is the most suitable one in many possibilities; you should let the examiners and officers from government believe that your design accords with the low and specification so that the public and surroundings are safety? and you should let the contractors, manufacturers and construction companies understand your consideration and its rationality and feasibility. After being an engineer, you will find that you are frequently asked to attend meetings, to explain something for the project you designed, and you have to go to the construction site to hear new problems and tell the technician the answers. All of these need good communication unfortunately, until now our highschools and universities gave few chances to most of students to train their communication skills. Young engineering students now should take this seriously, and make great efforts to improve their communication ability.The basic element of communication is to speak. So try to look on your audience, no matter in seminars, in meetings or even in your friends' parties, make your voice loud, speak clearly and use plain but vivid vocabulary as possible.Besides speaking, the effective communication includes writing skill and expression of one's idea both in pictures and simple formulas. There are many skills you should learn, but the most important thing is to remember that the purpose of effective communication is for thoroughly understanding between you and your companion.Communication is not the same thing performing on a stage, where the key point should be exchange of information successfully. Good communication skill also includes hearing and considering companion's opinion. Discussion is also involved in the process of communication.2.4How Do You Match the Demands of the Program Education?Through four-year-period study to make yourselves acquire basic knowledge and training for being an engineer is one of the main targets that makes you enter into a university and enroll into a special engineering program.University is a new circumstance to freshmen students. For those who just left high school, and perhaps many of them are first time to sleep in dormitory of school, they should he familiar with the new life as early as possible.STUDY IN CLASSROOM: Needless to say, study is the mostimportant task. There are many things to 'study'. However, to study and understand the knowledge which are necessary for the education objectives as introduced previously in this chapter and specified by the program, education plan is the basic requirement.As a student, you have had the school experience more than ten years, so you know the study skill well; reading textbooks, attending the lectures, taking noteswhen listening, doing homework ............... .. those are almost the same as in high schools. But something changes.The engineering students usually do not have their fixed classroom. They should move from one building to another during the ten minute break between classes. Nobody shares one standard curriculum schedule with his classmates in the same program, especially in the junior and senior year. Students have the opportunity to choose what they 'prefer', and every one shall type the number of the course he wants to join in the next semester into the computer registered system, or after a long queue outside the administration office to fill in course register form. To Chinese students, the most difference from the traditional high school is perhaps that no teacher will strictly monitor your daily study life.Are you free? Certainly. But, just to certain extentSame as the other programs, the Civil Engineering Program requires necessary credits before you are approved to graduate from the university. Each course has its credits according to the class hours and the importance. After passing the examination, you can obtain the pointed credits. If the program asks its students to fulfill total 150 credits, you will never expect to be awarded the engineering bachelor degree in the case that youearned only 149 credits! Furthermore, as you have known, the courses you have to take are divided into three types, requirements, approval electives and free choice, but to each of the three types, the program education plan specifies a certain amount of credits you have to obtain. That is to say your freedom is not infinite.Sometimes, a student will be informed that he did not meet the requirement of the program because he does not pick enough credits in approval electives indicated by the program education plan. So, students had better to read program education plan and student manual carefully once enrolling in the program, and to follow it in the following days. What your tutor who is designated by the department for you, if any can do is to give you some suggestion or advice when you consider to choosesomething.To finish all the courses the program asks is important, and to get high points is encouraged. When you pursue advanced degree study, or apply for a good position1)i n your career life after graduation, high points are always helpful at the beginning. However, good students are not those who only know the description printed on the books or recite the formulae, but fail to explain practical phenomenon,to discover unknown things and to have strong motivation to create new knowledge himself. So university professors encourage students to consider problems in different views, and appreciate students to observe in their own eyes and to ask questions after thinking.JOIN ACTIVITIES IN CAMPUS OUT OF CLASS ACTIVELY: Since an engineer needs to learn effective communication with othersand smooth cooperation with work teams, and to be a good fellow and a success leader both in engineering and social activities, engineering students ought not to localize their 'study' only in academy or pure specialty. Fortunately, a university is such a school that provides with plenty of opportunities to those who would like to develop their multi-talents so that campus activities are called the 'amateurish classroom'. To join one or several activities which attract you in variety of campus activities, i.e. sports, drama and concerts, forums, competitions, clubs and reading party, will benefit your spirits and brain, enlarge your friend circle and get a way more comfortable to develop yourself. It is the university tradition to encourage students to join campus activities.PERSIST IN PHYSICAL EXERCISE: It is not a special requirement to civil engineering program students. Keeping in good health makes people to have confidence to live and work, to ensure the engineers energetically devote themselves into heavy work. By the way, though it is said not to work too heavy, in fact the work of civil engineers is really a heavy one, considering the duty engineer must take for the safety of human being and the society!Universities seek two main achievements in this aspect: to let the daily physical exercise become one of the personal customs of students and to train students to have some basic skills for physical exercise. Both of these are indispensable preparation for a qualified engineer.BE AWARE OF SOCIAL RESPOSSIBILITY:了解社会责任Why has society established a register engineer system, and why has this system been widely accepted by most of the industrial countries? The answer is that each engineering project that engineersinvolved in is not only a solution to a pure technical problem. At first, it will relate to the safety of life and estate. The failure of a building, collapse of a bridge or even a serious accident when undergoing construction may induce a real catastrophe to people, and make the loss of life and estate. So society asks that engineers who take the technical responsibility to the projects must be those who are qualified in knowledge and abilities. The procedure to cognize the candidate's qualification in engineering is the matter of register engineer system.With the development of natural and social science, people have more comprehensive understanding to human being and the relation with the world. In such a background, engineers should consider more and take larger responsibilities. The engineers are being required to understand the relation of his engineering projects with the society, and theinfluence of the projects on environment and continuous development. For example, if an industry building to be built will bring high benefits to investors, but also high risk to pollute the rivers and surrounding soils, what should the civil engineers do? The civil engineers shall be aware of the responsibility to cooperate with the experts in that field to solve the problem. In that case, a structural engineer may adjust the previous concept design if necessary.To be a responsible and conscientious engineer, the engineering student in the university should leave himself enough time to contact comprehensive knowledge about ethics, history and cultures of the different construction regions, beyond engineering subjects. The student needs to develop fine personality. A selfish person will be difficult to be a good engineer.。
Chapter Two.How to Read a poem
大漠孤烟直，长河落日圆
诗人把笔墨重点用在了他最擅胜场的方面——写景。 作者出使，恰在春天。途中见数行归雁北翔，诗人即景 设喻，用归雁自比，既叙事，又写景，一笔两到，贴切 自然。尤其是“大漠孤烟直，长河落日圆”一联，写进 入边塞后所看到的塞外奇特壮丽的风光，画面开阔，意 境雄浑，近人王国维称之为“千古壮观”的名句。边疆 沙漠，浩瀚无边，所以用了“大漠“的“大”字。边塞 荒凉，没有什么奇观异景，烽火台燃起的那一股浓烟就 显得格外醒目，因此称作“孤烟”。一个“孤”字写出 了景物的单调，紧接一个“直”字，却又表现了它的劲 拔、坚毅之美。沙漠上没有山峦林木，那横贯其间的黄 河，就非用一个“长”字不能表达诗人的感觉。
• 首句连用三个“鹅”字，表达了诗人对鹅十 分喜爱之情。这三个“鹅”字，可以理解为 孩子听到鹅叫了三声，也可以理解为孩子看 到鹅在水中嬉戏，十分欣喜，高兴地连呼三 声“鹅、鹅、鹅”。 次句“曲项向天歌”，描写鹅鸣叫的神态。 “曲项”二字形容鹅向天高歌之态，十分确 切。鹅的高歌与鸡鸣不同，鸡是引颈长鸣， 鹅是曲项高歌。
2. Take a deep breath and relax.
Read the poem once slowly aloud without writing or marking anything. Don't stop until you finish the poem, even if you don't know the meaning or pronunciation of a word. When you have finished, reflect for a moment on any words, images, and characters that caught your attention. Jot down these items in your notebook, along with one sentence in which you try to summarize the poem.
了不起的盖茨比-CHAPTER TWO
PART 2
Characters introduction
Tom
Nick
Mrs.Wilson（Myrtle） Mr.Wilson McKees Catherine
The dog vendor
spousal relationship
McKees
Tom:
and his determination to have my company bordered on violence. 他硬要我陪他的做法近乎暴力行为 "Go and buy ten more dogs with it.” 给你钱。拿去再买十只狗。 “Daisy! Daisy! Daisy!” shouted Mrs. Wilson. “I’ll say it whenever I want to! Daisy! Dai——” Making a short deft movement, Tom Buchanan broke her nose with his open hand. "黛西！黛西！黛西！"威尔逊太太大喊大叫，"我什么时候想 叫就叫！黛西！黛……" 汤姆· 布坎农动作敏捷，伸出手一巴掌打破了威尔逊太太的鼻 子。
pride violence conceit self-righteousness but rational
Mrs.Wilson（Myrtle）:
Mrs. Wilson gathered up her dog and her other purchases, and went haughtily in. 威尔逊太太向四周扫视一番，俨然一副皇后回宫的神气， 一面捧起小狗和其他买来的东西，趾高气扬地走了进去。 “I married him because I thought he was a gentleman,” she said finally. “I thought he knew something about breeding, but he wasn’t fit to lick my shoe.” "我嫁给了他，是因为我以为他是个上等人，"她最后说， "我以为他还有点教养，不料他连舔我的鞋都不配。"
国际商务函电Chapter two
You may find them through the following channels 1.Overseas Chamber of Commerce 海外商会 2.The Economic and Commercial Counselor’s Office of the Embassy of People’s Republic of China in Foreign Countries
3. We are a government-owned corporation, handling both the import and export of garments. • 我们是国营公司，从事服装的进出口业务。 我们是国营公司，从事服装的进出口业务。 1) a government-owned corporation （enterprise） :国有企业 ） 国有企业 • a state-operated corporation / a public-owned corporation • a private corporation 私有公司 企业 私有公司/ 2) handle v. 经营 • to deal in , to trade in , be in line , fall within one’s business activities • line n. business, profession, trade行业 职业 行业, 行业 • in the line of cotton piece goods 经营棉布业
Our line is porcelain.我们经营瓷器。 我们经营瓷器。 我们经营瓷器 Tea is in our line .我们是经营茶叶的。 我们是经营茶叶的。 我们是经营茶叶的 Tea falls within our business activities. We are a state-operated company, handling exclusively the import and export of Cotton Piece Goods.我们是国营公司，专门经营棉布的 我们是国营公司， 我们是国营公司 进出口业务。 进出口业务。 • We trade in all kinds of cotton piece goods.我 我 们经营各种各样的棉布。 们经营各种各样的棉布。 • They are mainly dealing in fertilizers.他们主要 他们主要 经营化肥。 经营化肥。 • We have been for many years in the chemical line.我们从事化工产品这一行业已有多年。 我们从事化工产品这一行业已有多年。 我们从事化工产品这一行业已有多年 • • • •
Chapter Two 词汇翻译
China policy 对华政策（不是“中国政策”
21
black art 妖术（不是“黑色艺术”） black stranger 完全陌生的人（不是“陌生 的黑人”） white coal （作动力来源用的）水（不是 “白煤”） white man 忠实可靠的人（不是“皮肤白的 人”） yellow book 黄皮书（法国政府报告书，以 黄纸为封）（不是“黄色书籍”） red tape 官僚习气（不是“红色带子”） green hand 新手（不是“绿手”）
13
四
词语含义的理解
standing: To our knowledge, their financial standing is sound. (据我们了解，他们的财务状况良好） business standing (营业状况） commercial standing (商业信用）
14
turnover: This product has a fast turnover, three shipments going out per day. 这产品的成交量很高，每天可出三批 货 Starbucks’ annual turnover is 60 million yuan. The company has a fast turnover because of the poor working condition.
5
We are sorry to say we had to lodge a claim against you to cover our loss and hope you will take action immediately. 译文：十分遗憾的奉告，我方不得不向你方提 出索赔以弥补我方损失，并望尽快落实。
语言学名词解释
(chapter one)Linguistics is generally defined as the scientific study of language.The study of language as a whole is often called general linguistics.The study of sounds used in linguistic communication phonetics.If a linguistic study aims to describe and analyze the language people actually use, it is said to be descriptive.If the linguistic study aims to lay down rules for “correct and standard” behaviour in using language, i.e. to tell people what they should say and what they should not say, it is said to be prescriptive.The description of a language at some point of time in history is a synchronic study.The description of a language as it changes through time is a diachronic study.Langue refers to the abstract linguistic system shared by all the members of a speech community. Parole refers to the realization of langue in actual use.competence i s the ideal user’s knowledge of the rules of his language.Performance is the actual realization of this knowledge in linguistic communication. Language is a system of arbitrary vocal symbols used for human communication.(chapter two)Phonology studies how sounds are put together and used to convey meaning in communication.(chapter three)Morphology studies the internal structure of words and the rules by which they are foremed..(chapter four)Syntax studies the rules that govern the formation of sentences.There are two levels of syntactic structure. The first, formed by the XP rule in accordance with the head’s subcategorization properties, is c alled deep structure( or D-structure). The second, corresponding to the final syntactic form of the sentence which results from appropriate transformations, is called surface structure( or S-structure)(chapter five)Semantics is the study of meaning.Sense is concerned with the inherent meaning of a linguistic form, the collection of all its features; it is abstract and de-contextualized.Reference is what a linguistic form refers to in the real physical world; it deals with the relationship between linguistic elements and non-linguistic world of experience.Synonymy refers to the sameness or close similarity of meaning.Words that are close in meaning are called synonyms.Homonymy refers to the phenomenon that words having different meanings have the same form. When two words are identical in sound, they are homophones.When two words are identical in spelling, they are homographs.When two words are identical in both sound and spelling, they are complete homonyms. Hyponymy refers to the sense relation between a more general, more inclusive and a more specific word.Some antonyms are gradable because there are often intermediate forms between the two members of a pair.A pair of complementary antonyms is characterized by the feature that the denial of one member of the pair implies the assertion of the other.Pairs of words that exhibit the reversal of a relationship between two items are called relational opposites.(chapter six)Pragmatics is the study of how speakers of a language use sentences to effect successful communication.A l ocutionary act is the act of uttering words, phrases, and clauses. It is the act of conveying literal meaning by means of syntax, lexicon and phonology.An illocutionary act is the act of expressing the speaker’s intention; it is the act performed in saying something.A perlocutionary act is the act performed by or resulting from saying something; it is the consequence of, or the change brought about by the utterance; it is the act performed by saying something.(chapter seven)Historical linguistics, as a branch of linguistics, is mainly concerned with both the description and explanation of language changes that occurred over time.(chapter eight)Sociolinguistics is the sub-field of linguistics that studies the relation between language and society, between the uses of language and the social structure in which the users of language live. The totality of linguistic varieties possessed by an individual constitutes his linguistic repertoire. The type of language which is selected as appropriate to the type of situation is a register.It has been observed that in some speech communities, two languages are used side by side with each having a different role to play; and language switching occurs when the situation changes. This constitutes the situation of bilingualism.The term diglossia, refers to a sociolinguistic situation similar to bilingualism. But instead of two different languages, in a diglossic situation two varieties of a language exist side by side throughout the community, with each having a definite role to play.(chapter nine)Culture means integrated pattern of human knowledge, belief, behavior that both a result of and integral to human capacity for learning and transmitting knowledge to succeeding generation. Sapir and Whorf believe that language filters people’s perception and the way they categorize their experiences. This interdependence of language and thought is now known as Sapir-Whorf Hypothesis(SWH).There exist a greater or lesser degree of cultural overlap between two societies owing to some similarities in the natural environment and psychology of human beings.Through communication, some elements of culture A enter culture B and become part of culture B, thus bringing about cultural diffusion.(chapter ten)Language acquisition refers to a child’s acquisition of his mother tongue, i.e. how the child comes to understand and speak the language of his community.Language acquisition deviceEric Lenneberg, a biologist, argued that the LAD, like other biological functions, works successfully only when it is stimulated at the right time----a specific and limited time period for language acquisition---which is referred to as the Critical Period Hypothesis(CPH).(chapter eleven)Errors, defined as unintentional deviants from the target language and not self-corrigible by the learner, suggest failure in competence.Mistakes, defined as either intentional or unintentional deviant forms and self-corrigible, suggest failure in performance.Interlanguage is neither the native language nor the second language, but a continuum or approximation from one extreme of his native language to the other of the second language. Comprehensible input: Krashen defined comprehensible input as “i+1’, i represents learner’s cur rent state of knowledge, the next stage is the “i+1”. By providing comprehensible input which is slightly above the learners’ current level, the learners’ LAD will be activated and contribute to acquisition.(chapter twelve)Neurolinguistics: language disorders and the relationship between the brain and language. It includes research into how the brain is structured and what function each part of the brain performs, how and in which parts of the brain language is stored, and how damage to the brain affects the ability to use language.Psycholinguistics is the study of psychological states and mental activity associated with the use of language. It concerns the representation of language in the mind, the planning, production, perception and comprehension of speech, and language acquisition.。
商业计划书模板 (15)
CHAPTER ONE 行业分析
ADD YOUR TITLE HERE
点击此处添加文本信息。标题数字等都可以通 过点击和重新输入进行更改，顶部“开始”面 板中可以对字体、字号、颜色、行距等进行修 改。建议正文10号字，1.3倍字间距。 点击此处添加文本信息。标题数字等都可以通 过点击和重新输入进行更改，顶部“开始”面 板中可以对字体、字号、颜色、行距等进行修 改。建议正文10号字，1.3倍字间距。
CHAPTER ONE 行业分析
ADD YOUR TITLE HERE
标题数字等都可以通过点击和重新输入进行更改，顶部“开始”面板中可以对字体、字号、颜色、行距等进行修改。建议正文12号字， 1.3倍字间距。标题数字等都可以通过点击和重新输入进行更改，顶部“开始”面板中可以对字体、字号、颜色、行距等进行修改。建议正 文12号字，1.3倍字间距。标题数字等都可以通过点击和重新输入进行更改，顶部“开始”面板中可以对字体、字号、颜色、行距等进行 修改。建议正文12号字，1.3倍字间距。
1/8/02
1/9/02
3 点击此处添加标题 ADD YOUR TITLE HERE 点击此处添加文本信息 双击图标可以对图表图形及文字的颜色、 边框等进行选择。点击图表然后右键选择 “编辑数据”即自动跳转到Excel中对图表 的数据信息进行编辑。点击图标，在屏幕 上方的“图标布局”面板中可以对图表的 标题、坐标轴、图例、数据标签、网格 线、趋势线等进行编辑。
预算需求
PART ONE Text Text Text
PART TWO Text Text Text
项目风险
PART ONE Text Text Text
PART TWO Text Text Text
02---Chapter Two 代词 Pronouns 语法讲解系列
Chapter Two 代词Pronouns一、基本概念代词是用来代替名词或名词性短语或句子的词类。
从本质上说，它属于名词性词类，即在不指出具体名词、名词短语或名词性句子的情况下，用以代替说明它的词类。
二、基本分类1、人称代词2、物主代词3、反身代词4.疑问代词1）分类2）A考点：疑问副词how （方式）,when （时间）,where （地点），why （原因）；how组成的疑问副词短语：how often（提问频率“多久一次"）；how far （提问距离“多远”）；how soon （“多快，多久以后”）；how long （提问长度或时间段"多长，多久”）；how much （提问价钱；提问不可数名词数量“多少”）；how many （提问可数名词数量“多少”）5、不定代词1）分类：普通不定代词和复合不定代词注意：常用普通不定代词注意：常用复合不定代词2）用法:many和much：many与可数名词复数连用；与不可数名词连用。
如: I don't have many friends here. 在这里我没有很多的朋友.。
We can learn much with the help of him. 在他的帮助之下我们能学到很多。
some 和any:some, any既可以修饰可数名词，也可以修饰不可数名词；some常用在肯定句中；any多用于否定句、疑问句及条件句中。
some用于表示请求、邀请、建议的疑问句，或希望得到对方肯定回答的疑问句中如：Will you have another cup of tea? 再来杯茶好吗？Mum, could you give me some money? 妈妈，能给我些钱吗？当any表示“任何”或“无论哪一个”的含义时，可用于肯定句，You may come at any time that is convenient to you. 你可以在对你方便的任何时候来。
机电工程专业英语（第二版）（可编辑）
机电工程专业英语（第二版）CatalogChapter One Chapter TwoChapter Three Chapter FourChapter Five Chapter SixChapter Seven Chapter EightChapter One Fundamentals of Mechanical EngineeringLesson 1 Properties of MaterialsLesson 2 Classification of SteelsLesson 3 Heat TreatmentLesson 4 Types of GearLesson 5 Rolling-Typedensity [ 5densiti ]n.密度, 比重specific heat 比热coefficient [ kEui5fiFEnt ]n.系数conductivity [ 7kCndQk5tiviti ]n.传导性, 传导率Lesson 1-1melt [ melt ]v.使融化, 使熔化, 使软化ductility [ dQk5tiliti ]n.展延性, 柔软性toughness [ 5tQfnis ] n.韧性, 坚韧abrasion [ E5breiVEn ]n.磨损girder [ 5^E:dE ] n.桁架, 大,纵,横梁armor [ 5B:mE ]n.装甲bumper [ 5bQmpE ] n.缓冲器,减震器stamp [ stAmp ]n.邮票, 印, 图章 v. 压印, 冲压penetration [ peni5treiFEn ] n.穿过, 渗透, 突破fender [ 5fendE ]n.防卫物, 挡泥板mill [ mil ] n.磨粉机, 磨床,工厂vt.碾磨Lesson 1-11.be distinguished fromThe true is to be distinguished from the false 真假必须辨明。
外贸英语函电(第六版,兰天编著)Chapter Two
Good opening lines in self-introduction letters用于自我 介绍的开头语: 1.We are pleased to announce that we intend to intensify our activities in your country. It is our serious and keen interest to realized such a development for our mutual benefit. 2.We owe your name and address to the Commercial Counselor’s Office of the Swedish Embassy in Beijing who have informed us that you are in the market for textiles.
Letter one
关键词：interest n. 兴趣，嗜好，利息，股份 equity interest 股东权益，股权 to promote one’s own interests 谋取私利
词汇的扩展记忆 interested interested=related adj. the interested parties/the parties concerned 有关各方
3.Through the courtesy of our Commercial Counselor’s Office in London, we notice that you are interested in doing business with us. 4.The Foreign Department of Bank of China here has recommended your corporations being interested in establishing business relations with Chinese corporation for the purpose of selling light industrial products of your country. 5.Your communication of the 28th May addressed to our sister corporation in Shanghai has been passed on to us for attention and reply as the export of enamelware falls within the scope of our business activities.
矩阵分析ChapterTwoSection2
A3()
2
2
那么
A1()
A(
)
0
0
0
A2 ()
0
0
0
A3 ( )
对于 A3() ，其初等因子为, 1, 1
由上面的定理可知 A( ) 的初等因子为
,,, 1, 1, 1
因为 A() 的秩为4，故 A() 的不变因子为
d4 ( 1)( 1), d3 ( 1), d2 , d1 1
d4 2( 1)3( i)3( i)3 d3 ( 1)2 d2 ( 1) d1 1
从而 A()的Smith标准形为
1
0
A() 0
0
0
0 ( 1)
0 0 0
0
0
0
0
0
0
( 1)2
0
0
0
2( 1)3(2 1)3
0
0
0
0
思考：已知初等因子，如何求不变因子？
0
0
0
0
0
练习：
（1）设A() 为一个5阶的 矩阵，其秩为3，
初等因子为
, 2, 2, 1, 1, 1, ( 1)3
试求 A() 的不变因子和Smith标准形。
（2）设 B() 为一个5阶的 矩阵，其秩为4，
初等因子为
, 2, 2, 1, 1, 1, ( 1)3
试求B() 的不变因子和Smith标准形。
1 L
A() M M
0
0L
0 0 L
0 an
0
an1
M M
a2
1 a1
二、数字矩阵的相似与 矩阵的等价
定理2.2.5： 设A, B 是两个 n阶的数字矩阵，
Chapter Two 词汇记忆
Chapter Two词汇记忆一．发音记忆法英语是拼音文字，语音感很强，发好音是学好英语记忆单词的第一关，记一个单词时，我们常常首先默念一下这个单词的发音，如[gud]，然后才拼出这个单词的字母g-o-o-d。
记单词，不能一个个字母地死记硬背，而是要结合英语的发音及发音规则进行记忆。
英语单词记忆无外乎是要记住单词的发音、拼写、词义和用法，而最首要的就是发音，读不出单词的语音，怎么能拼写出字母来呢？所以记单词首先应从语音上下功夫，掌握国际音标和发音规律，以达到科学记忆。
例如：我们知道元音字母0在重读音节时读[əu]，根据这条规则，go，hope，note 等词，不用费什么劲就记住了。
另外还有一条发音规则在0之后，如果是m，n，v，th时，o可以读[ʌ]，根据这条规则，我们不会把mother，some，come，dove,等单词中的0写错。
注意：发音记忆法的关键是发音正确。
如果一个单词听也听不懂，说也不会说，要想记住它实在是太难了。
二．分类记忆法英语词汇极其丰富，如果能把单词分明别类的进行记忆，是大有好处的。
分类方法灵活多样，例如：1）星期(week)Monday（星期一）、Tuesday（星期二）、Wednesday（星期三）、Thursday（星期四）、Friday （星期五）、Saturday（星期六）、Sunday（星期天）（2）月份(month)January（一月）、February（二月）、March（三月）、April（四月）、May（五月）、June （六月）、July（七月）、August（八月）、September（九月）、October（十月）、November （十一月）、December（十二月）（3）季节(season)spring（春节）、summer（夏天）、autumn（秋天）、winter（冬天）（4）颜色(color)red 红色（的）、yellow黄色（的）、blue蓝色（的）、green绿色（的）、black黑色（的）、white白色（的）、orange橙黄色（的）、brown棕色（的）、褐色（的）、pink粉红色（的）、purple紫色（的）、gray灰色（的）（5）国家(country)China(中国)、Japan（日本）、England(英国)、India（印度）、Canada（加拿大）、America / the United States(美国)、Australia（澳大利亚）、Germany（德国）、Russia（俄罗斯）、France（法国）（6）大洲Asia（亚洲）、Africa（非洲）、America（美洲）、Europe（欧洲）（7）动物(animal)lion（狮子）、tiger（老虎）、elephant（大象）、camel（骆驼）、cow（奶牛）、pig（猪）、fox（狐狸）、snake（蛇）、duck（鸭子）、chicken（鸡）、hen（母鸡）、bird（小鸟）、rabbit（兔子）、panda（熊猫）、deer（鹿）、giraffe（长颈鹿）、sheep（羊）、fish（鱼）、ant（蚂蚁）、mouse (mice) / rat（老鼠）、dog（狗）、cat（猫）、monkey（猴子）、pig （猪）（8）衣着clothes（衣服）、hat（帽子）、shirt（衬衫）、T-shirt（男衬衫）、coat（外套、上衣）、raincoat（雨衣）、uniform（制服）、skirt（裙子）、dress（连衣裙）、trousers（裤子）、jeans（牛仔裤）、sock（袜子）、shoe（鞋子）（9）科目(subject)Chinese（汉语）、math（数学）、English（英语）、history（历史）、geography（地理）、biology（生物）、physics（物理）、chemistry（化学）、P.E.（体育）（10）亲属father（父亲）、mother（母亲）、parents（父母）、grandfather / grandpa（爷爷、外公）、grandmother / grandma（奶奶、外婆）、grandparents（爷爷奶奶、外公外婆）、brother（哥、弟）、sister（姐、妹）、cousin堂（表）兄弟、堂（表）姐妹、husband （丈夫）、wife（妻子）、son（儿子）、daughter（女儿）、uncle（叔、伯、舅、姨夫、姑父）、aunt（姨母、姑母、伯母、婶母、舅母）三．构词记忆法大家都见过葡萄，摘葡萄都是一串一串地摘。
Chapter Two
a lot 常用来修饰动词、形容词或副词的比较级。
I’ve thought about it a lot. 这事儿我想了许多。 a lot of = lots of 可修饰可数和不可数名词
Reading
Pollution Fighters
Listening
2. repeat / rI5pi:t / v. 重复
7. point / pCInt / n. 观点；理由
8. campaign / kAm5peIn / n. 专为某一目的活动；运动 tree-planting campaign
10. complete / kEm5pli:t / v. 完成
11. make sure 查明; 确定 12. bracket /. general / 5dVenErEl / adj. 普遍的；整体的；大致的，笼统的 3. poster / 5pEJstE/ n. 海报 4. oxygen / 5CksIdVEn / n. 氧气 5. alive / E5laIv / adj. 活着的 6. reduce / rI5dju:s / v. 减少
Reading
10. pass /pB:s / v. 传递 13. breathe / bri:T / v. 呼吸 15. insect / Insekt / n. 昆虫
New Words
11. collect / kE5lekt/ v. 收集；搜集 12. project / 5prCdVekt / n. 课题研究 ～ on sth. ～ fresh air
26. on the end of 在…末端 （on侧重于“面”的接触） at the end of （at侧重于“点”的接触）
27. thank sb. for 因…而感谢某人
山东财经大学chapter two 汉译英 词语的翻译1
• 每天老大爷亲自送孙子上幼儿园。 • Everyday the grandpa himself takes his grandson to the kindergarten. • 把犯罪分子送交法院审判。 • Hand the criminal over to the court for trial. • 送君千里，终须一别。 • Although you escort your guest a thousand miles, yet must the parting come at last.
一词多义
人家
• 你们村子上有多少人家？ • How many households are there in your village?
• 他妹妹已经有人家了。 • His sister is already engaged.
• 这件事我是听人家说的。 • I hear it from others.
纺织品 纸币 四季豆 防水油布 高中 黄皮书、黄页 变质的奶 公共厕所 承认说的错话 当心，留神 假正经
• • • • • • • • • • •
dried goods joss paper mung bean oily skin university/ college pornography yogurt lounge break a promise look outside yes-man
2.1.3.词义关系
• • • • 完全对等 部分对等 不对等 一词多义
完全对等
• 完全对等是指英语中有些词所表达的意义，在汉 语中可以找到完全对应的词来表达，它们的意义 在上下文中完全对等。这类词主要是专有名词及 简单的普通名词以及术语。 • China = 中国 , Germany = 德国, • New York = 纽约， table = 桌子, • watch = 手表， sun = 太阳 • Marxism = 马克思主义 Aspirin = 阿斯匹林 • 激光= laser 白血病= leukemia
Chapter(2) Two
[ii] For some certain scopes: A subjective test is used in a small scope (For example, in a class);while an objective test is used in a large scope (nation-wide or even world-wide), CET,WSK… [iii] For some certain purposes: An objective test is used for selecting in the proficiency test; while a subjective test is used in the diagnostic test to reinforce or remedy learning and improve teaching.
3
a. Short-term objectives b. New examples of the material taught c. Immediate response d. Analysis: (Generally speaking, most of the students should get 80% right.) m (mean) and S.D. (Standard Deviation) (Questions:) (1) If m is small, what’s the problem? (2) If S.D. is big, what’s the problem?
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2) Objective Test
(1) The Objective Test has only one correct answer. (2) From: Multiple-choice (3) Advantages: [i] The result is objective. [ii] Scoring is very convenient, unnecessarily ask the professionals to score. [iii] It covers a wide range of items. [iv] It’s very reliable. [v] The paper can be kept for later use. 15
大学英语跨文化交际 chapter two
Intercultural Communication
The international and domestic changes have brought us into direct and indirect contact with people who, because of their cultural diversity, often appear alien, exotic, and perhaps even wondrous.
(3)Psychological noise: psychological tendency or forces within the sender or receiver that interfere with understanding. (4)Semantic noise: the receiver cannot understand what’s intended by the sender.
Culture and Communication
Culture is learned, acted out, transmitted, and preserved through communication.
Cultures inherently contain communication systems. They are inseparable. Cultures generated symbols, rituals, customs, and formats that are used in communication. Each culture encourages a particular communication style expected within it.
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Chapter 2
Measuring Income to Assess Performance
© 2002 Prentice Hall Business Publishing
Introduction to Financial Accounting, 8th Edition
Horngren, Sundem, and Elliott
© 2002 Prentice Hall Business Publishing
Introduction to Financial Accounting, 8th Edition
Horngren, Sundem, and Elliott
1 - 16
Accrual Basis and Cash Basis
Under the cash basis:
• Revenues are recorded when a sale is made for cash at the time when the cash changes hands. • Expenses are recorded when a purchase is made for cash at the time when the cash changes hands.
LO1 Horngren, Sundem, and Elliott
1 - 12
Accrual Basis and Cash Basis
The most common ways of measuring income are the accrual basis and the cash basis.
© 2002 Prentice Hall Business Publishing
Measurement: quantification of the economic effects of the item on the entity
Introduction to Financial Accounting, 8th Edition
Accrual basis “Accrual basis -recognizes the impact of transactions for the time periods when revenues and expenses occur even if no cash changes hands.”
Horngren, Sundem, and Elliott
1-3
Expanded Accounting Equation
Expansion of the balance sheet equation:
Assets = Liabilities + Owners’ Equity Assets = Liabilities + Paid-in Capital + Retained Income Assets = Liabilities + Paid-in Capital + Revenues - Expenses
© 2002 Prentice Hall Business Publishing
Introduction to Financial Accounting, 8th Edition
Horngren, Sundem, and Elliott
1-5
Revenues “Revenues - increases in owner’s equity arising from increases in assets received in exchange for the delivery of good or services to customers.
Horngren, Sundem, and Elliott
1-8
Operating Cycle
Operating cycle - the time span during which cash is used to acquire goods and services, which in turn are sold to customers, who in turn pay for their purchases, with cash
© 2002 Prentice Hall Business Publishing
Introduction to Financial Accounting, 8th Edition
Horngren, Sundem, and Elliott
1-6
Expenses “Expenses - decreased in owner’s equity that arise because goods or services are delivered to customers
© 2002 Prentice Hall Business Publishing
Introduction to Financial Accounting, 8th Edition
Horngren, Sundem, and Elliott
1-7
The Bottom Line
If Revenues Exceed Expenses in the current period, it’s called “Net Income”
Buy Cash $100,000 Merchandise Inventory $100,000 Sell Accounts Receivable $160,000
Collect
© 2002 Prentice Hall Business Publishing
Introduction to Financial Accounting, 8th Edition
Recognition: formally recording an item in the financial statements of an entity I know I need to record this...
...but at current value or historical cost?
© 2002 Prentice Hall Business Publishing
Introduction to Financial Accounting, 8th Edition
Horngren, Sundem, and Elliott
1 - 14
Cash Basis “Cash basis - recognizes the impact of transactions only when cash is received or disbursed.”
© 2002 Prentice Hall Business Publishing
Introduction to Financial Accounting, 8th Edition
Horngren, Sundsis and Cash Basis
Under the accrual basis:
• Revenues are recorded when earned.
– For example, a sale on account is recorded as revenue when the transaction takes place even though the seller receives no cash at that moment.
© 2002 Prentice Hall Business Publishing
© 2002 Prentice Hall Business Publishing
Introduction to Financial Accounting, 8th Edition
Horngren, Sundem, and Elliott
1-4
Revenues and Expenses
Income (profit) - the excess of revenues over expenses
© 2002 Prentice Hall Business Publishing Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott
1 - 10
Part two
Accrual Basis and Cash Basis Recognition of Revenues Matching and Cost Recovery
Horngren, Sundem, and Elliott
1-9
The Accounting Time Period
Companies need a way to measure performance over discrete time periods.
• The most popular period for measuring income is the calendar year, but many companies use a fiscal year, which is a year that ends on a date other than December 31, usually at the low point in annual business activity. • Companies also prepare statements for interim periods, generally on a quarterly or monthly basis.
• Accrual basis • Cash basis
© 2002 Prentice Hall Business Publishing