15-Interpretation
Interpretation：对“诠释”的诠释
Ｉｎｔｅｒｐｒｅｔａｔｉｏｎ：对“诠释”的诠释-哲学Ｉｎｔｅｒｐｒｅｔａｔｉｏｎ：对“诠释”的诠释张浩军【摘要】哲学本质上就是诠释学。
对概念的理解与解释，构成了哲学工作的核心。
作为一个哲学概念，“interpretation”通常与诠释学关联在一起，有时甚至就被看作“诠释学”的同义词。
然而，在哲学文献中，这个词往往是不同语词的翻译，比如“hermeneutics”、“Interpretation”、“Auffassung”或“Auslegung”。
虽然作为翻译的结果，这些词都有一个统一的形式“interpretation”，但其意义或用法不尽相同，甚至完全对立。
从诠释学的视角对“interpretation”这一术语的考察在一定程度上是对维特根斯坦意义理论的呼应和补充：语词的意义不仅在于其用法，也在于对其用法的理解与解释。
关键词诠释；诠释学；理解；解释中图分类号：B01 文献标识码：A 文章编号：1000-7660（2016）03-0082-08作者简介：张浩军，甘肃武威人，哲学博士，（北京102249）中国政法大学哲学系副教授。
引言依照《哲学历史词典》，“intrepretation”是希腊语的拉丁语（interpretatio，interpres，interpretari）同义词，最初来源于罗马的商业和法律语言。
①一般认为，这个词的日常意义“解释、说明”（Auslegung）、“注释、阐明”（Ausdeutung）是从作为“神圣解释者”（interpretes divum）的占卜者和释梦者那里来的。
②后来，“interpretation”被看作“文字记录的生命表达之合乎技艺的理解”（kunstmβiges Verstehen schriftlich fixierter Lebens uβerung）。
③因此，这一“解释模型”（Interpretation-Modell）便有了对文本进行解释的含义。
选择性必修一Unit4ExploringPoetry夯基-新高考英语一轮复习教材为本夯基提能(译林版
选择性必修一Unit 4 Exploring Poetry 夯基全部单词过一遍和部分单词变一变重要短语览一览1.breathe vitality into给……注入活力2.break with sth.与某事终止关联，破除拓展：break into强行闯入break into tears/laughter突然大哭/笑起来break up分裂；解体；打碎break down使分解；出故障；垮掉；失败break off折断；中断break out爆发break through突破break away from逃脱，脱离3.be fascinated by被……迷住，被……深深吸引4.be inseparable from与……密不可分5.be recognized as被认为……6.be representative of是……的代表，是……的典型7.be rooted in根源在于；植根于e back to 回到……；返回……9.contribute to导致，促成，有助于10.dig up发现，搜集，查明11.distinguish ... from ...把……与……区分开拓展：tell...from把……与……区分开make a distinction between...and...把……与……区分开12.f13.find out 找出，查明；发现14.hold fast to dreams/ideals坚持梦想/理想15.make allowance for体谅，考虑到，估计到16.put together把……放在一起，组合，组装17.set...aside把……放一边18.s19.beyond one’s grasp无法理解20.in the end终于，最后核心词汇讲一讲核心词汇-【教材原句】Hold fast to dreamsFor when dreams goLife is a barren fieldFrozen with snow.(P43)【考点归纳】①词性/形变化frozen adj.结冰的，冰封的；冷冻的；冻僵的→freeze v.(使)冻结；冰冻→freezing adj.冰冻的；极冷的，冷冻机，冷冻柜②相关短语freeze(be frozen)with/in terror/horror/fright/fear吓呆freeze(be frozen)with/in shock惊呆freeze to death冻死freeze one’s blood=make one’s blood freeze使人恐怖万分；令人毛骨悚然freeze over(表面)封冻，结冰freeze up冻结，使……结冰freeze one’s blood/make one’s blood freeze使人恐怖万分；令人毛骨悚然【语境运用】用该词条恰当的形式填空①On such ________ weather, all the rivers were ________ and even fresh snow ________ instantly, whichmade it rather difficult for us to move about.【答案】freezing, frozen, froze【解析】第一空作定语修饰weather，表示“极冷的”，故填形容词freezing；第二空作表语，表示“结冰的”，故填形容词frozen；第三空作谓语表示“冻结”，由句中的were和made可知，空处应用一般过去时；句意：在这样一个极冷的天气里，所有河流都结冰了，甚至连新雪都瞬间结冰，这让我们很难四处走动。
EU GMP 指南附件15 - 确认和验证 2015年最新版
EudraLex Volume 4EU Guidelines forGOOD MANUFACTURING PRACTICE FORMEDICINAL PRODUCTS欧盟药品GMP指南ANNEX 15 QUALIFICATION AND VALIDATION附件15确认和验证Legal basis for publishing the detailed guidelines: Article 47 of Directive 2001/83/EC on the Community code relating to medicinal products for human use and Article 51 of Directive 2001/82/EC on the Community code relating to veterinary medicinal products. This document provides guidance for the interpretation of the principles and guidelines of good manufacturing practice (GMP) for medicinal products as laid down in Directive 2003/94/EC for medicinal products for human use and Directive 91/412/EEC for veterinary use.公布详细指南的法律依据：指令2001/83/EC第47款关于人药共同体代码，和2001/82/EC第51款关于兽药共同体代码的要求。
本文件为指令2003/94/EC中制订的人药GMP以及指令91/412/EEC兽药GMP原则和指南提供诠释。
Status of the document: Revision文件状态：修订Reasons for changes: Since Annex 15 was published in 2001 the manufacturing and regulatory environment has changed significantly and an update is required to this Annex to reflect this changed environment. This revision to Annex 15 takes into account changes to other sections of the EudraLex, Volume 4, Part I, relationship to Part II, Annex 11, ICH Q8, Q9, Q10 and Q11, QWP guidance on process validation, and changes in manufacturing technology.变更理由：自从附录15在2001年公布以来，生产和法规环境已发生了重大变化，有必要对此附录进行更新以反映环境的变化。
interpret例句 -回复
interpret例句-回复Interpretation is a crucial aspect of communication, as it allows individuals to understand and derive meaning from various forms of expression. In this article, we will explore the concept of interpretation and discuss its significance in our everyday lives.To begin with, interpretation refers to the process of assigning meaning and understanding to different forms of communication, such as language, art, and actions. It involves decoding the intended message, identifying the underlying context, and deriving personal understanding and significance from it. Interpretation can occur in various contexts, ranging from reading a book or watching a movie to analyzing a political speech or understanding someone's behavior.Interpretation holds immense importance in our day-to-day lives. It enables us to comprehend and make sense of the world around us. It helps us understand the intentions behind someone's words or actions, allowing for more effective communication and interpersonal relationships. Interpretation also plays a vital role in decision-making, problem-solving, and critical thinking.In the realm of language, interpretation is key to understanding written and spoken words. When we read a book, for example, we interpret the author's words and bring them to life in our minds. We imagine the settings, characters, and events based on the descriptions provided, forming a unique interpretation of the story. Similarly, when we engage in a conversation, we interpret the speaker's words, tone, and body language to gauge their true meaning and intention.Artistic expression is another domain where interpretation plays a fundamental role. Artists convey their thoughts, emotions, and messages through their creations, be it a painting, a sculpture, or a piece of music. The audience, in turn, interprets these artworks based on their personal experiences, beliefs, and cultural backgrounds. This subjective interpretation adds depth and richness to the artistic experience, allowing for an individualized connection between the artist and the viewer or listener.Interpretation is not limited to the realm of art and language; it extends to the actions and behavior of individuals as well. Human behavior can be interpreted in various ways, depending on one's perspective and understanding. For instance, a person's smile canbe interpreted as a sign of happiness, friendliness, or even sarcasm, depending on the context and the observer's interpretation. Similarly, someone's silence may be interpreted as boredom, deep contemplation, or reluctance to engage in conversation.The process of interpretation is both subjective and complex. It is influenced not only by personal experiences and biases but also by cultural, social, and historical contexts. Two individuals can interpret the same piece of information or artwork differently, each deriving their own unique meaning from it. This diversity of interpretation adds richness and depth to our understanding of the world, fostering dialogue, empathy, and mutual respect among individuals with different viewpoints.In conclusion, interpretation is a fundamental aspect of communication and understanding. It enables us to derive meaning from various forms of expression, ranging from language and art to human behavior. Interpretation enhances our ability to communicate effectively, make informed decisions, and appreciate the diversity of perspectives in our interconnected world. Whether it's interpreting a novel, analyzing a painting, or decodingsomeone's actions, the process of interpretation enriches our lives and the way we navigate through it.。
U校园新标准大学英语(第二版)综合2Unit 3 Sporting life Unit test(2020年九月整理).doc
选词填空-填单词20题Directions:Complete each sentence using the words given below. Each word16) boost 17) chorus 18) precision 19) mystery 20) responsib le∧收起答案单词填空10题Directions:Complete each sentence with a suitable preposition or adverb.∧收起答案∧收起答案∧收起答案∧收起答案∧收起答案∧收起答案∧收起答案∧收起答案选词填空（15选10）10题Directions:Read the following passage, and select a suitable word for each blank from the word bank. Write down the corresponding letter for each item in the blank. Each word can be used only once.Here's a good example of why ice hockey is such a dangerous sport. Hockey is one of the few team sports where fighting is literally part of the game. Indeed,∧收起答案仔细阅读5题Directions:Read the passage and answer the following questions.In this age of increased academic pressure and decreased institutional budgets, do high-profile, big-budget college athletics programs still make sense? In order to make an informed decision, you must weigh the advantages and disadvantages. In other words, what are the positive things that college sports offer and what are the associated negative things?First of all, college athletics offer excellent public relations with the college community, increase the college's national and international exposure, and provide wonderful fundraising opportunities. At the same time, sports programs provide education and training to potential future professional athletes – many of whom might not have received a quality education without the benefit of a sports scholarship.For a long time, college athletes attended school on a full or partial sports scholarship. This meant that things like tuition, room, and board were paid by the college in return for that student agreeing to attend the school and play on its team. However, in recent years, it has become common for these students to receive additional pay. This has become considerably controversial since many people view this as an unfair situation where certain students, because of their athletic ability, receive benefits that other students do not.Does financial compensation compromise academic and institutional integrity?I don't think so. For one thing, without these college athletes, the schools would not enjoy a majority of the revenue they receive from athletic departments. Student athletes are entitled to some form of compensation, and, since the demands of the sport often occupy most of their time, they are unable to keep other jobs. In addition, if college athletes are paid, it might stop many of them from going pro before they graduate. It would encourage students to complete their education before joining a professional team.What are the opposing arguments? Many people claim that schools with wealthy and successful sports departments devalue the academic environment in favor of athletic competition. The claim has also been made that certain sports, by sheer nature of their popularity, receive less attention and money and, therefore, the athletes are also treated less well. Unfortunately, this is also true with most female sports teams. However, it seems to me that, in most cases, these negatives are not a result of college athletics alone. Institutional commitment to all teams – popular and unpopular, male and female – would considerably help this situation.The ultimate question is whether colleges and universities should be the training grounds for future professional sports careers. College should be the place where young people go to learn about the world, develop their skills, and discover their passion. Why shouldn't this also be true for sports?41)The author of this passage is _______.A. making an argumentB. telling a storyC. describing a processD. persuading the reader42)With which of the following statements would the author likely NOT agree?A. Colleges currently give equal attention and money to all sports teams.B. Women's basketball teams receive less money than men's basketball teams.C. College should be a place for all students to develop professional skills.D. College athletes make a lot of money for their schools.43)Which paragraph presents the disadvantages of college athletics?A. Paragraph 3.B. Paragraph 5.C. Paragraph 4.D. Paragraph 2.44)The author is _______ college sports and paying student athletes.A. for and against different aspects ofB. in favor ofC. undecided onD. against45)Which of the following would make the LEAST appropriate title?A. College Athletes: Are They Worth the Money?B. College Athletics: Pros and Cons.C. College: No Professionals Allowed.D. Do College Sports Still Make Sense?参考答案：41) A 42) A 43) B 44) B 45) C∧收起答案。
学术英语理工类课后题答案
Reading: Text 11.Match the words with their definitions.1g 2a 3e 4b 5c 6d 7j 8f 9h 10i2. Complete the following expressions or sentences by using the target words listed below with the help of the Chinese in brackets. Change the form if necessary.1 symbolic 2distributed 3site 4complex 5identify6fairly 7straightforward 8capability 9target 10attempt11process 12parameter 13interpretation 14technical15range 16exploit 17networking 18involve19 instance 20specification 21accompany 22predictable 23profile3. Read the sentences in the box. Pay attention to the parts in bold.Now complete the paragraph by translating the Chinese in brackets. You may refer to the expressions and the sentence patterns listed above.ranging from（从……到）arise from some misunderstandings（来自于对……误解）leaves a lot of problems unsolved（留下很多问题没有得到解决）opens a path for（打开了通道）requires a different frame of mind（需要有新的思想）4.Translate the following sentences from Text 1 into Chinese.1) 有些人声称黑客是那些超越知识疆界而不造成危害的好人（或即使造成危害，但并非故意而为），而“骇客”才是真正的坏人。
annex 15 验证 201504 中英文 完
EUROPEAN COMMISSIONENTERPRISE DIRECTORATE-GENERALSingle market, regulatory environment, industries under vertical legislationPharmaceuticals and cosmeticsBrussels, 30 March 2015EudraLexVolume 4EU Guidelines forGood Manufacturing Practice forMedicinal Products for Human and Veterinary UseAnnex 15: Qualification and ValidationEU GMP附录15：确认和验证Legal basis for publishing the detailed guidelines: Article 47 of Directive 2001/83/EC on the Community code relating to medicinal products for human use and Article 51 of Directive 2001/82/EC on the Community code relating to veterinary medicinal products. This document provides guidance for the interpretation of the principles and guidelines of good manufacturing practice (GMP) for medicinal products as laid down in Directive 2003/94/EC for medicinal products for human use and Directive91/412/EEC for veterinary use.公布详细指南的法律依据：指令2001/83/EC第47款关于人药共同体代码，和2001/82/EC第51款关于兽药共同体代码的要求。
2023年同等学力英语真题答案分类
How to Handle the StressNowadays more and more people have been under various stresses and there has been an increase in stress-related diseases among employees and students. This phenomenon has aroused immediate concern and widespread discussion among the general public. From my perspective, the resources of stresses can be from our work, family and also from the society, and learning how to deal with stresses has far-reaching significance to our body health.As a matter of fact, some solutions to reduce stresses can be illustrated below. The first one that comes to my mind readily is to share our stress with others. It can be enormously helpful because we may feel quite relaxed after talking to others and things even turn better if we get any valuable suggestions from them. What’s more, making time for fun such as listening to music and watching movies may be good medicine. Additionally, it is also a great way to reduce anxiety to do a large number of physical activities.From what has been discussed above, I strongly believe that we should know how to reduce enormous stress because it poses a general threat to human body health. As a common employee, I often feel immense stress at work. In those cases, I always tried to talk with my close friends to hear their advice or just listen to my favorite music. Only by having both mental and physical health can we hope to do our job well in the future?My favorite way of keeping fitsObservations and research findings indicate that people are increasingly concerned abo ut keeping fits. The importance people attach to it and the rapid development of related s ervices are the signs of this.There are several ways of keeping fits. Dieting should be fundamental to one’s heal th. We are facing more choice than ever before. Therefore, we should be cautious to sele ct the proper foods and to control the reasonable amount. What’s more, taking experienc e is another essential way. In addition, nobody is exposed to be considered as healthy in mental disorder, so that keeping mental health is also important.As for me, I am exerting all my strength on keeping my fits, by taking reasonable di eting and proper exercise and by remaining in good mind. In particular, I like jogging, m ore than four times per week, and approximately ．Nowadays, more and more people are concerned about the problem of environmental protection, for the pollution has brought us so many bad influences. It is important for us to r ealize that it is everyone’s duty to protect our environment.To cope with this nation-wide problem, our government has started to take a series of effective measures. The most effective way is to save energy and reduce carbon emission. Because every year billions of tons of carbon dioxide are emitted into the air, which in part, result in the global warming and climate changing.For me, I am trying to make my own contributions. Firstly, I go to work by bus instead of driving. Secondly, I am getting to form the habit of saving water and electricity. For example, when I brush my teeth and wash my hands, I will never leave the water running again. What's more, I even recommend our relatives and friends to do so. By now my ways have been working perfectly and efficiently.Nowadays,with the rapid development of computer technology,in particular,the artifici al intelligence(AI),the application of senior AI in the future has aroused a considerable world-wide concern.It is recently reported that in a ground-breaking fight between man and AI,the world champion of game Go was mercilessly de feated by Deep Mind Alpha Go,a product from Google,which gives rise to some people ’s fear toward advanced AI in future practice.And they take it for granted that human being would probably be totally controlled by machine.As far as AI is concerned,I am fully convinced that we are supposed to maintain an obje ctive and positive attitude toward the emerging issue of artificial intelligence.It is know n to all that AI is nothing but the simulation of information on the process of conscious thinking,or in another words,it’s something that subjects to its inventor’s design awaren ess.Consequently,as long as we are fully conscious of its possible disadvantages,certai n restrictions can be input into the program to avoid potential disastrous occurrences.Ad ditionally,it is well hoped that AI and intelligent machines can possibly free human labo rs from virtually all kinds of jobs.In that case/Above-mentioned discussion can safely lead to the conclusion that what we are supposed to do i s but to learn to get along with the inevitable development of computer technology and t o adapt to the updated social structure changed by AI.What make happy couple happy?With the rapid development of modem society,an increasing number of people are c oncerned about the problem of the relationship between a husband and wife in our societ y.Not only the government but also the public have to pay more attention tothis phenomenon .Undoubtedly,it has brought about a great influence on people's work and living. Based on what has been discussed so far,it follows that some eflective solutions should be found to deal with the problem of the relationship between two people.On the one ha nd,the couples had better understand each other's daily habits so that they can form the s ame interests,which can make couples become happy on the other hand,no matter how close the relationship is between two people,we should give enough room to each other because keeping appropriate distance can make the two people more comfortable.Only in these ways can we solve this problem successfully and eficctivcly.As far as I am concerned,no relationship will be free of difficulty or conflict.That happ y couples live happily is because that they are able to both apologize and forgive facing with difficulty or conflict.。
英语选修一单词知识点总结
英语选修一单词知识点总结1. university n. 大学2. academic adj. 学术的3. academic n. 学者4. academy n. 学院5. undergraduate n. 本科生6. tutor n. 导师7. tutorial n. 辅导课8. lecture n. 讲座9. seminar n. 研讨会10. department n. 系11. faculty n. 教职员工12. credit n. 学分13. diploma n. 毕业文凭14. degree n. 学位15. bachelor n. 学士16. master n. 硕士17. doctorate n. 博士18. major n. 专业19. minor n. 辅修专业20. research n. 研究21. library n. 图书馆22. study n. 学习23. textbook n. 教科书24. campus n. 校园25. dormitory n. 宿舍26. student n. 学生27. lecturer n. 讲师28. professor n. 教授29. classmate n. 同学30. assignment n. 作业Unit 21. experiment n. 实验2. laboratory n. 实验室3. chemistry n. 化学4. physicist n. 物理学家5. biology n. 生物学6. geology n. 地质学7. geography n. 地理学8. physics n. 物理学9. mathematics n. 数学10. statistics n. 统计学11. astronomy n. 天文学12. hydraulics n. 水利学13. computer science n. 计算机科学14. engineering n. 工程学15. architecture n. 建筑学16. linguistics n. 语言学17. economics n. 经济学18. sociology n. 社会学19. psychology n. 心理学20. philosophy n. 哲学21. literature n. 文学22. history n. 历史23. archaeology n. 考古学24. anthropology n. 人类学25. law n. 法律学26. journalism n. 新闻学27. management n. 管理学28. education n. 教育学29. music n. 音乐学30. art n. 艺术Unit 31. fluent adj. 流利的2. bilingual adj. 双语的3. multilingual adj. 多语种的4. dialect n. 方言5. accent n. 口音6. grammar n. 语法7. vocabulary n. 词汇8. pronunciation n. 发音9. spelling n. 拼写10. punctuation n. 标点11. comprehension n. 理解12. conversation n. 会话13. narration n. 叙述14. translation n. 翻译15. interpretation n. 解释16. language n. 语言17. mother tongue n. 母语18. foreign language n. 外语19. second language n. 第二语言20. native speaker n. 母语使用者21. non-native speaker n. 非母语使用者22. sign language n. 手语23. communication n. 交流24. dialogue n. 对话25. monologue n. 独白26. debate n. 辩论27. interview n. 面试28. oral n. 口头的29. written n. 书面的30. literature n. 文学Unit 41. culture n. 文化2. diversity n. 多样性3. tradition n. 传统4. festival n. 节日5. custom n. 习俗6. heritage n. 遗产7. belief n. 信仰8. religion n. 宗教9. superstition n. 迷信10. ritual n. 仪式11. ceremony n. 典礼12. art n. 艺术13. music n. 音乐14. dance n. 舞蹈15. literature n. 文学16. theater n. 戏剧17. cuisine n. 美食18. fashion n. 时尚19. etiquette n. 礼仪20. value n. 价值观21. norm n. 规范22. behavior n. 行为23. gesture n. 手势24. symbol n. 符号25. communication n. 交流26. interaction n. 互动27. society n. 社会28. community n. 社区29. population n. 人口30. ethnicity n. 民族Unit 51. environment n. 环境2. ecosystem n. 生态系统3. habitat n. 栖息地4. wildlife n. 野生动物5. biodiversity n. 生物多样性6. conservation n. 保护7. pollution n. 污染8. global warming n. 全球变暖9. deforestation n. 森林砍伐10. desertification n. 沙漠化11. renewable energy n. 可再生能源12. sustainable development n. 可持续发展13. recycling n. 回收14. waste n. 废物15. carbon footprint n. 碳足迹16. environmentalist n. 环保主义者17. activist n. 活动家18. campaign n. 运动19. legislation n. 立法20. regulation n. 规定21. initiative n. 倡议22. awareness n. 意识23. responsibility n. 责任24. impact n. 影响25. threat n. 威胁26. solution n. 解决方法27. cooperation n. 合作28. education n. 教育29. advocacy n. 倡导30. action n. 行动Unit 61. technology n. 技术2. innovation n. 创新3. invention n. 发明4. discovery n. 发现5. development n. 发展6. digitalization n. 数字化7. internet n. 互联网8. mobile n. 移动设备9. device n. 设备10. application n. 应用11. software n. 软件12. hardware n. 硬件13. network n. 网络14. information n. 信息15. communication n. 通讯16. entertainment n. 娱乐17. education n. 教育18. healthcare n. 医疗保健19. business n. 商业20. finance n. 金融21. agriculture n. 农业22. transportation n. 交通23. energy n. 能源24. environment n. 环境25. security n. 安全26. privacy n. 隐私27. ethics n. 伦理28. regulation n. 法规29. impact n. 影响30. future n. 未来Unit 71. celebration n. 庆祝2. tradition n. 传统3. custom n. 风俗4. festival n. 节日5. holiday n. 假日6. parade n. 游行7. carnival n. 狂欢节8. fireworks n. 焰火9. feast n. 盛宴10. decoration n. 装饰11. ceremony n. 仪式12. ritual n. 仪式13. costume n. 服装14. mask n. 面具15. music n. 音乐16. dance n. 舞蹈17. food n. 食物18. drink n. 饮品19. game n. 游戏20. competition n. 竞赛21. entertainment n. 娱乐22. performance n. 表演23. gathering n. 聚会24. family n. 家庭25. community n. 社区26. country n. 国家27. culture n. 文化28. heritage n. 遗产29. memory n. 回忆30. happiness n. 幸福Unit 81. disaster n. 灾难2. emergency n. 紧急情况3. natural disaster n. 自然灾害4. earthquake n. 地震5. tsunami n. 海啸6. volcanic eruption n. 火山爆发7. hurricane n. 飓风8. tornado n. 龙卷风9. flood n. 洪水10. drought n. 干旱11. wildfire n. 森林火灾12. avalanche n. 雪崩13. landslide n. 山体滑坡14. typhoon n. 台风15. cyclone n. 气旋16. blizzard n. 暴风雪17. hailstorm n. 冰雹暴风18. heatwave n. 热浪19. cold wave n. 寒潮20. emergency response n. 应急响应21. evacuation n. 疏散22. rescue n. 救援23. relief n. 救济24. shelter n. 庇护所25. aid n. 援助26. recovery n. 恢复27. rebuilding n. 重建28. preparation n. 准备29. warning n. 警告30. awareness n. 意识Unit 91. interaction n. 互动2. communication n. 交流3. negotiation n. 谈判4. cooperation n. 合作5. collaboration n. 协作6. teamwork n. 团队合作7. partnership n. 合作伙伴关系8. alliance n. 联盟9. conflict n. 冲突10. dispute n. 争议11. resolution n. 解决12. compromise n. 妥协13. mediation n. 调解14. arbitration n. 仲裁15. diplomacy n. 外交16. treaty n. 条约17. agreement n. 协议18. contract n. 合同19. deal n. 协议20. transaction n. 交易21. trade n. 贸易22. commerce n. 商业23. exchange n. 交换24. investment n. 投资25. globalization n. 全球化26. competition n. 竞争27. market n. 市场28. consumer n. 消费者29. producer n. 生产者30. supplier n. 供应商Unit 101. topic n. 题目2. subject n. 学科3. issue n. 问题4. problem n. 问题5. question n. 问题6. challenge n. 挑战7. opportunity n. 机会8. solution n. 解决方法9. method n. 方法10. approach n. 方法11. technique n. 技术12. strategy n. 策略13. plan n. 计划14. action n. 行动15. result n. 结果16. outcome n. 结果17. impact n. 影响18. influence n. 影响19. effect n. 影响20. benefit n. 好处21. advantage n. 优势22. disadvantage n.23. 23．劣势24. progress n. 进步25. development n. 发展26. change n. 变化27. trend n. 趋势28. achievement n. 成就29. success n. 成功30. failure n. 失败Unit 111. leisure n. 闲暇2. entertainment n. 娱乐3. activity n. 活动4. hobby n. 爱好5. interest n. 兴趣6. pastime n. 娱乐7. relaxation n. 放松8. pleasure n. 乐趣9. fun n. 乐趣10. enjoyment n. 享受11. game n. 游戏12. sport n. 运动13. exercise n. 锻炼14. yoga n. 瑜伽15. meditation n. 冥想16. reading n. 阅读17. writing n. 写作18. drawing n. 绘画19. painting n. 绘画20. music n. 音乐21. dance n. 舞蹈22. theater n. 戏剧23. cinema n. 电影24. performance n. 表演25. concert n. 音乐会26. festival n. 节日27. vacation n. 假期28. trip n. 旅行29. sightseeing n. 观光30. adventure n. 冒险Unit 121. health n. 健康2. fitness n. 健康3. well-being n. 幸福4. diet n. 饮食5. nutrition n. 营养6. exercise n. 锻炼7. meditation n. 冥想8. relaxation n. 放松9. hygiene n. 卫生10. sleep n. 睡眠11. rest n. 休息12. mental health n. 心理健康13. physical health n. 身体健康14. illness n. 疾病15. disease n. 疾病16. disorder n. 紊乱17. pain n. 疼痛18. injury n. 伤害19. recovery n. 恢复20. treatment n. 治疗21. medication n. 药物22. therapy n. 治疗23. prevention n. 预防24. vaccination n. 疫苗接种25. immune system n. 免疫系统26. healthcare n. 医疗保健27. hospital n. 医院28. clinic n. 诊所29. doctor n. 医生30. nurse n. 护士Unit 131. work n. 工作2. job n. 工作3. career n. 职业4. profession n. 职业5. occupation n. 职业6. position n. 职位7. title n. 头衔8. responsibility n. 责任9. duty n. 义务10. task n. 任务11. assignment n. 分配12. role n. 角色13. function n. 功能14. skill n. 技能15. ability n. 能力16. qualification n. 资格17. experience n. 经验18. knowledge n. 知识19. education n. 教育20. training n. 培训21. development n. 发展22. progress n. 进步23. reward n. 奖励24. achievement n. 成就25. promotion n. 晋升26. opportunity n. 机会27. challenge n. 挑战28. competition n. 竞争29. deadline n. 截止日期30. salary n. 工资Unit 141. society n. 社会2. community n. 社区3. population n. 人口4. city n. 城市5. town n. 城镇6. village n. 村庄7. country n. 国家8. nation。
interpretation rules
# 2880, 2048, *, *, * ~ 128/135, *, *, *, *, *
# 1440, 1024, *, *, * ~ 128/135, *, *, *, *, *
# HD / HDV rules
# on both sides; wildcard match matches anything, wildcard set sets nothing
# + multiple rules are allowed to match, later matches override earlier matches
# alpha interp is ignored for footage without an alpha channel
#
# icc profile is specified either by profile code which is four characters in quotes or by profile description which is a string in quotes with at most 255 characters plus quotes
720, 486, *, *, * ~ 648/720, *, *, *, *, *
# PAL rules
# soft rule; assume 720x576 25fps formats are DV PAL (lower, PAL D1/DV aspect)
# soft rule; assume 720x576 formats with all frame rates have PAL DV/D1 pixel aspect ratio
中国GMP指南-变更管理
211.100
Annex 15: 44
第二百四十九条 ……质量 管理部门应指定专人负责变 更控制.
第二百五十一条 ……变 更经申请部门提出后, 应由 质量管理部门评估, 审核和 批准, 制定变更实施的计划, 明确实施的职责分工, 并监 督实施.
211.100…… 由 合适的部门起 草、审核和批准 并由质量控制 部门审核和批 准
第二百五十条 任何申请的变更都应评价其对产品质量的潜在影响。企业可以根据变更的 性质，范围，对产品质量潜在的影响程度将变更分类(如主要，次要变更)。判断变更所需的 验证，额外的检验以及稳定性考察应有科学依据。
第二百五十一条 任何与本规范有关的变更经申请部门提出后，应由质量管理部门评估， 审核和批准，制定变更实施的计划，明确实施的职责分工，并监督实施。变更实施应有相应 的完整记录。
ICHQ7
ICHQ10
变更适用的范围 变更分类
第二百四十九条 应建立 操作规程规定原辅料, 包装 材料, 质量标准, 检验方法, 操作规程, 厂房, 设施, 设 备, 仪器, 生产工艺和计算 机软件变更的申请, 评估, 审核, 批准和实施. 质量管 理部门应指定专人负责变更 控制.
第二百五十条 任何申请 的变更都应评价其对产品质 量的潜在影响. 企业可以根 据变更的性质, 范围, 对产 品质量潜在的影响程度将变 更分类(如主要, 次要变更). 判断变更所需的验证, 额外 的检验以及稳定性考察应有
Annex 15: 43
C02.011 Interpretation 4
13.10 （针对 API）
13.11
变更管理应贯穿整个产品生命周期，在产 品生命周期的不同阶段，变更管理应用的 程度不同，商业生产阶段应建立正式的变 更管理系统
基础口译教程-U15 词汇短语表
基础口译教程词汇短语表UNIT 15 ECONOMY AND DEVELOPMENT经济与发展Warming-up Practice1. This catalog is a real eye-catcher.catalog/ catalogue/ˈkætəlɒɡ/ n. a complete list of items, for example of things that people can look at or buy目录；目录簿eye-catcher n. 美人；引人注目的东西；美丽的东西first-ˈrate adj. of the highest quality第一流的；质量最优的；优等的ˌjoint ˈventure n. ( business 商) a business project or activity that is begun by two or more companies, etc., which remain separate organizations 合营企业；合资企业agency n. /ˈeɪdʒənsi/ a business or an organization that provides a particular service especially on behalf of other businesses or organizations 服务机构；（尤指）代理机构，经销机构regular adj. doing the same thing or going to the same place often 经常做某事的；常去某地的ˈtrade fair n. ( also ˈtrade show ) an event at which many different companies show and sell their products 商品展销会；商品交易会2. Career womenadop·tion n. /əˈdɒpʃn/ [ U ] the decision to start using sth such as an idea, a plan or a name （想法、计划、名字等的）采用reform and opening-up policy改革开放政策go in for参加，从事；追求；赞成sth. be of special interest to sb.某人尤其对……感兴趣for ˈinstance= for example 例如；比如3. Challenges and opportunitiesface the challenge from the outside面临外部的挑战be willing to do sth.乐意做某事com·peti·tor /kəmˈpetɪtə(r)/ n. a person or an organization that competes against others, especially in business （尤指商业方面的）竞争者，对手Passage InterpretationPart A English-Chinese InterpretationPassage 1Paragraph 1euro n. /ˈjʊərəʊ/ ( pl. euros or euro ) ( symbol €) the unit of money of some countries of the European Union 欧元（欧盟中某些国家的货币单位）on ˈoffer：that can be bought, used, etc. 提供的；可买到；可使用•The following is a list of courses currently on offer. 以下是目前所开设课程的清单。
欧盟GMP附录15：确认与验证(修订版英文+中文)
附录15:确认和验证
Legal basis for publishing the detailed guidelines:Article 47 of Directive 2001/83/EC on the Community code relating to medicinal products for human use and Article 51 of Directive 2001/82/EC on the Community code relating to veterinary medicinal products. This document provides guidance for the interpretation of the principles and guidelines of good manufacturing practice (GMP) for medicinal products as laid down in Directive 2003/94/EC for medicinal products for human use and Directive 91/412/EEC for veterinary use.
Reasons for changes:Since Annex 15 was published in 2001 the manufacturing and regulatory environment has changed significantly and an update is required to this Annex to reflect this changed environment. This revision to Annex 15 takes into account changes to other sections of the EudraLex, Volume 4, Part I, relationship to Part II, Annex 11, ICH Q8, Q9, Q10 and Q11, QWP guidance on process validation, and changes in manufacturing technology.
【绝对精品】英语口译15：参观访问
言归正传 come back to our story 经国务院审批 approved by the State Council 项目审批权 approve projects 优惠政策 preferential policies 与国际管理体制接轨 under the management of international
12. This completes our schedule for today. 今天的活动安排就到此结束了。
Task 2 Dialogue Interpretation
Getting Around
1. Words and Phrases
高科技园区 High - Tech Park 业务经理 Operation Manager 鸟瞰 take a bird’s-eye view of 走马观花 cast a passing glance at flowers
standard 跨国公司 multinationals
骨干企业 pillar industries 生物技术 biotechnology 高科技产业链 high-tech industry chains 一条龙服务 a stream-lined none-stop service 生态型发展 ecological conservation 可持续发展 sustainable development
Practical Training: Tour and Visit
Task 1 Sentence Interpgoing to visit one of the workshops of our company, 2. I’d like to know if you have anything special to see in this visit. 3. We’re sorry that we have to make some changes on the original plan due to something unexpected. 4. Our general manager will accompany you in the visit. 5. We have made such a plan as to make your stay in Wuhan comfortable. 6. I have been sent by the company to guide you.
2010年考研英语完型填空之答案详解
摘选自星火图书《考研英语各个击破系列——完形填空三步突破法》Section I Use of EnglishDirections:Read the following text. Choose the best word(s) for each numbered blank and mark [A], [B], [C] or [D] on ANSWER SHEET 1. (10 points)In 1924 American’ National Research Council sent to engineers to supervise a series of industrial experiments at a large telephone-parts factory called the Hawthorne Plant near Chicago. It hoped they would learn how stop-floor lignting__1__workers productivity. Instead, the studies ended __2___giving th eir name to the “Hawthorne effect”, the extremely influential idea that the very___3____to being experimented upon changed subjects’ behavior.rose. workers’ of what again on Monday, the next11. [A] compared [B]shown [C] subjected [D] conveyed12. [A] contrary to [B] consistent with [C] parallel with [D] pealliar to13. [A] evidence [B]guidance [C]implication [D]source14. [A] disputable [B]enlightening [C]reliable [D]misleading15. [A] In contrast [B] For example [C] In consequence [D] As usual16. [A] duly [B]accidentally [C] unpredictably [D] suddenly17. [A]failed [B]ceased [C]started [D]continued18.[A]Therefore [B]Furthermore[C]However[D]Meanwhile19.[A]attempted[B]tended[C]chose[D]intended20. [A]breaking [B]climbing [C]surpassing [D]hiting1. [A]。
学术英语理工类Unit1 课后练习答案
(来自于对……误解) of
cloud computing. Although the security of cloud computing ____________________________( leaves a lot of problems unsolved 留下很多问题没有得到解决), it opens a path for (打开了通道) the future development of computers. Hence a better understanding of a new technology requires a different frame of mind (需要有新的思想)_______________________________.
Enhancing your academic language
Match the words with their definitions.
1 —— d 2 —— f 3 —— h 4 —— i 5 —— a
6 —— e 7 —— b 8 —— j
9 —— g 10 —— c
Unit 1 Choosing a Topic
Unit 1 Choosing a Topic
1 Deciding on a topic
Ege
Translate the following sentences from Text 1 into Chinese.
1 有些人声称黑客是那些扩宽知识 界限而不造成危害的好人 （或即使造成危害，但并非故意 而为），而“破碎者”才是真正 的坏人。
Unit 1 Choosing a Topic
1 Deciding on a topic
Enhancing your academic language
怀尔德会计学原理答案Chapter-03
Chapter 3Adjusting Accounts and Preparing1. The cash basis of accounting reports revenues when cash is received while theaccrual basis reports revenues when they are earned. The cash basis reports expenses when cash is paid while the accrual basis reports expenses when they are incurred and matched with revenues they generated.2. The accrual basis of accounting generally provides a better indication of companyperformance and financial condition than does the cash basis. Also, the accrual basis increases the comparability of financial statements from one period to the next.Thus, business decision makers generally prefer the accrual basis.3. Businesses that have major seasonal variations in sales are most likely to select thenatural business year as the fiscal year.4. A prepaid expense is an item paid for in advance of receiving its benefits. As such, itis reported as an asset on the balance sheet.5. Long-term tangible plant assets such as equipment, buildings, and machinery leadto adjustments for depreciation. Generally, land is the only long-term tangible plant asset that does not require depreciation.6. The Accumulated Depreciation contra account is used for depreciation. It providesfinancial statement users with additional information about the relative age of the assets. Without the contra account information, the reader would not be able to tell whether the assets are new or in need of replacement.7. Unearned revenue refers to cash received in advance of providing products andservices. Another name for unearned revenue is deferred revenue. It is reported asa liability on the balance sheet.8. Accrued revenue is revenue that is earned but is not yet received in cash (and/orother assets) and the customer has not been billed prior to the end of the period.Therefore, end-of-period adjustments are made to record accrued revenue.Examples are interest income that has been earned but not collected and revenues from services performed that are neither collected nor billed.9.A If prepaid expenses are initially recorded with debits to expense accounts, then theprepaid expenses asset accounts are debited in the adjusting entries.10. For Best Buy, all of the accounts under the category of Property and Equipment(except for Land), require adjusting entries. The expense related to the depreciation expense account would be understated on the income statement if Best Buy fails to adjust these asset accounts. If the adjusting entries are not made, net income would be overstated. Note: Students might also correctly identify accounts receivable, goodwill, and tradenames as needing adjustment.11. Circuit City must make adjusting entries to Prepaid expenses and other currentassets; Deferred income taxes; Accrued expenses and other current liabilities;Accrued income taxes; and possibly other assets and liabilities such as Receivables for bad debts. (It is also possible that Circuit City would need to adjust Goodwill and Other intangible assets.)12. RadioShack would need to debit interest receivable and credit interest revenue.13. The Accrued Wages Expense would be reported as part of “Accrued Expenses” onCash AccountingRevenues (cash receipts) ...................................................... $52,000Expenses (cash payments: $37,500 - $6,000 + $3,250) ...... 34,750Net income ............................................................................. $17,250 Accrual AccountingRevenues (earned) ................................................................ $60,000Expenses (incurred) .............................................................. 37,500Net income .............................................................................. $22,500 Quick Study 3-2 (10 minutes)a. AE Accrued expensesb. PE Prepaid expensesc. UR Unearned revenuesd. PE Prepaid expenses (Depreciation)e. AR Accrued revenuesa. Debit Unearned Revenue Balance SheetCredit Revenue Earned Income Statementb. Debit Wages Expense Income StatementCredit Wages Payable Balance Sheetc. Debit Accounts Receivable Balance SheetCredit Revenue Earned Income Statementd. Debit Insurance Expense Income StatementCredit Prepaid Insurance Balance Sheete. Debit Depreciation Expense Income StatementCredit Accumulated Depreciation Balance SheetQuick Study 3-4 (15 minutes)a. Insurance Expense ....................................................... 3,000Prepaid Insurance ................................................. 3,000 To record 6-month insurance coverage expired.b. Supplies Expense ......................................................... 4,150Supplies .................................................................. 4,150 To record supplies used during the year.($900 + $4,000 – [?] = $750)Quick Study 3-5 (15 minutes)a. Depreciation Expense—Equipment ............................ 8,400Accumulated Depreciation—Equipment ............. 8,400 To record depreciation expense for the year.($45,000 - $3,000) / 5 years = $8,400b. No depreciation adjustments are made for land asit is expected to last indefinitely.Salaries Expense (400)Salaries Payable (400)To record salaries incurred but not yet paid.[One student earns $100 x 4 days, Mondaythrough Thursday]Quick Study 3-7 (15 minutes)a. Unearned Revenue ........................................................ 22,500Legal Revenue ....................................................... 22,500 To recognize legal revenue earned (30,000 x 3/4).b. Unearned Subscription Revenue ................................ 1,200Subscription Revenue ........................................... 1,200 To recognize subscription revenue earned.[100 x ($24 / 12 months) x 6 months]1. Accrue salaries expense e ga f2. Adjust the Unearned Services Revenue accountto recognize earned revenueb f3. Record the earning of services revenue for whichcash will be received the following periodQuick Study 3-9 (10 minutes)The answer is a.ExplanationThe debit balance in Prepaid Insurance was reduced by $400, implying a $400 debit to Insurance Expense. The credit balance in Interest Payable increased by $800, implying an $800 debit to Interest Expense.The answer is 2.ExplanationInsurance premium errorUnderstates expenses (and overstates assets) by .......... $1,600 Accrued salaries errorUnderstates expenses (and understates liabilities) by .... 1,000The collective effects from this company’s errors follow:Understates expenses by ..................................................... $2,600Overstates assets by ............................................................. $1,600Understates liabilities by ...................................................... $1,000 Quick Study 3-11 (10 minutes)Profit margin = $78,750 / $630,000 = 12.5%Interpretation: For each dollar that records as revenue, it earns 12.5 cents in net income. Miller’s 12.5% is markedly lower than competitors’ average profit margin of 15%—it must improve performance.Quick Study 3-12A (5 minutes)1. B 4. A2. F 5. D3. C 6. EExercise 3-2 (25 minutes)a. Depreciation Expense—Equipment ................................ 16,000Accumulated Depreciation—Equipment..................... 16,000 To record depreciation expense for the year.b. Insurance Expense ........................................................... 5,360Prepaid Insurance* ....................................................... 5,360 To record insurance coverage that expired($6,000 - $640).c. Office Supplies Expense .................................................. 3,422Office Supplies**............................................................ 3,422 To record office supplies used ($325 + $3,480 - $383).d. Unearned Fee Revenue .................................................... 3,000Fee Revenue .................................................................. 3,000 To record earned portion of fee received in advance($15,000 x 1/5).e. Insurance Expense ........................................................... 6,160Prepaid Insurance ......................................................... 6,160 To record insurance coverage that expired.f. Wages Expense ................................................................. 2,700Wages Payable .............................................................. 2,700 To record wages accrued but not yet paid.a. Unearned Fee Revenue .................................................... 5,000Fee Revenue .................................................................. 5,000 To record earned portion of fee received in advance($15,000 x 1/3).b. Wages Expense ................................................................. 7,500Wages Payable .............................................................. 7,500 To record wages accrued but not yet paid.c. Depreciation Expense—Equipment ................................ 17,251Accumulated Depreciation—Equipment..................... 17,251 To record depreciation expense for the year.d. Office Supplies Expense .................................................. 5,682Office Supplies*............................................................. 5,682 To record office supplies used ($240 + $6,102 - $660).e. Insurance Expense ........................................................... 2,700Prepaid Insurance†........................................................ 2,700 To record insurance coverage expired ($4,000 - $1,300).f. Interest Receivable ......................................................... 1,400Interest Revenue ........................................................ 1,400 To record interest earned but not yet received.g. Interest Expense ............................................................. 2,000Interest Payable........................................................... 2,000 To record interest incurred but not yet paid.a. Adjusting entry2009Dec. 31 Wages Expense (825)Wages Payable (825)To record accrued wages for one day.(5 workers x $165)b. Payday entry2010Jan. 4 Wages Expense.......................................................2,475Wages Payable (825)Cash .....................................................................3,300To record accrued and current wages.Wages expense = 5 workers x 3 days x $165Cash = 5 workers x 4 days x $165Exercise 3-5 (15 minutes)a. $ 2,000b. $ 6,607c. $11,987d. $ 1,375Proof: (a) (b) (c) (d) Supplies available – prior year-end ......... $ 350 $1,855 $ 1,576 $1,375 Supplies purchased in current year ........ 2,450 6,307 11,987 6,907 Total supplies available ............................ 2,800 8,162 13,563 8,282 Supplies available – current year-end ..... (800) (6,607) (2,056) (800) Supplies expense for current year........... $2,000 $1,555 $11,507 $7,482a.Apr. 30 Legal Fees Expense ........................................... 4,500Legal Fees Payable ..................................... 4,500 To record accrued legal fees.May 12 Legal Fees Payable ............................................ 4,500Cash ............................................................. 4,500 To pay accrued legal fees.b.Apr. 30 Interest Expense ................................................. 1,900Interest Payable .......................................... 1,900 To record accrued interest expense($5,700 x 10/30).May 20 Interest Payable .................................................. 1,900Interest Expense ................................................. 3,800Cash ............................................................. 5,700 To record payment of accrued and currentinterest expense ($5,700 x 20/30).c.Apr. 30 Salaries Expense ................................................ 4,800Salaries Payable.......................................... 4,800 To record accrued salaries($12,000 x 2/5 week).May 3 Salaries Payable ................................................. 4,800Salaries Expense ................................................ 7,200Cash ............................................................. 12,000 To record payment of accrued andcurrent salaries ($12,000 x 3/5 week).Basis*Basis Basis**Basis Dec. 31, 2007 ........$14,450 $0 2007 ..........$ 850 $15,300 Dec. 31, 2008 ........9,350 0 2008 ..........5,100 0 Dec. 31, 2009 ........4,250 0 2009 .......... 5,100 0 Dec. 31, 2010 ........0 0 2010 .......... 4,250 0$15,300 $15,300 Explanations:*Accrual asset balance equals months left in the policy x $425 per month (monthly cost is computed as $15,300 / 36 months).Months Left Balance12/31/2007 .. 34 $14,45012/31/2008 .. 22 9,35012/31/2009 .. 10 4,25012/31/2010 .. 0 0**Accrual insurance expense equals months covered in the year x $425 per month.Months Covered Expense2007 ............ 2 $ 8502008 ............12 5,1002009 ............12 5,1002010 ............10 4,250$15,300Dec. 31 Accounts Receivable ............................................. 1,980Fees Earned ..................................................... 1,980 To record earned but unbilled fees (30% x $6,600).31 Unearned Fees ........................................................ 4,620Fees Earned ..................................................... 4,620 To record earned fees collected in advance(70% x $6,600).31 Depreciation Expense—Computers ..................... 1,650Accumulated Depreciation-Computers ........ 1,650 To record depreciation on computers.31 Depreciation Expense—Office Furniture ............. . 1,925A ccumulated Depreciation—Office Furniture ... 1,925To record depreciation on office furniture.31 Salaries Expense .................................................... 2,695Salaries Payable.............................................. 2,695 To record accrued salaries.31 Insurance Expense.................................................. 1,430Prepaid Insurance ........................................... 1,430 To record expired prepaid insurance.31 Rent Expense (700)Rent Payable (700)To record accrued rent expense.31 Office Supplies Expense (528)Office Supplies (528)To record use of office supplies.31 Advertising Expense (500)Advertising Payable (500)To record accrued advertising expense.31 Utilities Expense (77)Utilities Payable (77)To record incurred and unpaid utility costs.a. $ 6,039 / $ 52,970 = 11.4%b. $100,890 / $ 471,430 = 21.4%c. $106,880 / $ 301,920 = 35.4%d. $ 67,140 / $1,721,520 = 3.9%e. $ 84,780 / $ 513,800 = 16.5%Analysis and Interpretation: Company c has the highest profitability according to the profit margin ratio. Company c earns 35.4 cents in net income for every one dollar of net sales earned.Exercise 3-10A (30 minutes)a.Dec. 1 Supplies Expense ................................................... 2,000Cash ................................................................. 2,000 Purchased supplies.b.Dec. 2 Insurance Expense ................................................. 1,540Cash ................................................................. 1,540 Paid insurance premiums.c.Dec. 15 Cash ......................................................................... 13,000Remodeling Fees Earned ............................... 13,000 Received fees for work to be done.d.Dec. 28 Cash ......................................................................... 3,700Remodeling Fees Earned ............................... 3,700 Received fees for work to be done.e.Dec. 31 Supplies .................................................................. 1,840Supplies Expense ........................................... 1,840 Adjust expenses for unused supplies.f.Dec. 31 Prepaid Insurance .................................................. 1,200Insurance Expense ......................................... 1,200 Adjust expenses for unexpired coverage($1,540 - $340).g.Dec. 31 Remodeling Fees Earned ..................................... 11,130Unearned Remodeling Fees .......................... 11,130 Adjusted revenues for unfinished projects($13,000 + 3,700 - $5,570).a. Initial credit recorded in the Unearned Fees accountJuly 1 Cash ....................................................................... 2,800Unearned Fees .............................................. 2,800 Received fees for work to be done for Solana.6 Cash ....................................................................... 8,100Unearned Fees .............................................. 8,100 Received fees for work to be done for Haru.12 Unearned Fees ...................................................... 2,800Fees Earned ................................................... 2,800 Completed work for Solana.18 Cash ....................................................................... 7,300Unearned Fees .............................................. 7,300 Received fees for work to be done for Jordan.27 Unearned Fees ...................................................... 8,100Fees Earned ................................................... 8,100 Completed work for customer Haru.31 No adjusting entries required.b. Initial credit recorded in the Fees Earned accountJuly 1 Cash ....................................................................... 2,800Fees Earned ................................................... 2,800 Received fees for work to be done for Solana.6 Cash ....................................................................... 8,100Fees Earned ................................................... 8,100 Received fees for work to be done for Haru.12 No entry required.18 Cash ....................................................................... 7,300Fees Earned ................................................... 7,300 Received fees for work to be done for Jordan.27 No entry required.31 Fees Earned .......................................................... 7,300Unearned Fees .............................................. 7,300 Adjusted to reflect unearned fees for unfinishedjob for Jordan.c. Under the first method (and using entries from a)Unearned Fees = $2,800 + $8,100 - $2,800 + $7,300 - $8,100 = $7,300 Fees Earned = $2,800 + $8,100 = $10,900Unearned Fees = $7,300Fees Earned = $2,800 + $8,100 + $7,300 - $7,300 = $10,9001. I 5. G 9. H2. D 6. C 10. E3. F 7. I 11. H4. B 8. A 12. BProblem 3-2A (35 minutes)Part 1Adjustment (a)Dec. 31 Office Supplies Expense ................................ 12,325Office Supplies ......................................... 12,325 To record cost of supplies used($2,900 + $11,977 - $2,552).Adjustment (b)31 Insurance Expense .......................................... 12,280Prepaid Insurance .................................... 12,280B 290 ($10,440/36 mo.) 9 2,610C 770 ($ 9,240 /12 mo.) 5 3,850Total $12,280Adjustment (c)31 Salaries Expense ............................................. 3,660Salaries Payable....................................... 3,660 To record accrued but unpaid wages(2 days x $1,830).Adjustment (d)Dec. 31 Depreciation Expense—Building ................... 18,875Accumulated Depreciation—Building ... 18,875 To record annual depreciation expense[($800,000 -$45,000) / 40 years = $18,875]Adjustment (e)31 Rent Receivable ............................................ 3,000Rent Earned ........................................... 3,000 To record earned but unpaid Dec. rent.Adjustment (f)31 Unearned Rent .............................................. 5,436Rent Earned ........................................... 5,436 To record the amount of rent earned forNovember and December (2 x $2,718).Part 2Cash Payment for (c)Jan. 6 Salaries Payable ........................................... 3,660Salaries Expense* ........................................ 5,490Cash ....................................................... 9,150 To record payment of accrued andcurrent salaries. *(3 days x $1,830)Cash Payment for (e)15Cash ............................................................... 6,000Rent Receivable .................................... 3,000Rent Earned ........................................... 3,000 To record past due rent for two months.Part 2Adjustment (a)Dec. 31 Insurance Expense ...............................................3,000Prepaid Insurance ...........................................3,000 To record the insurance expired.Adjustment (b)31 Teaching Supplies Expense ................................9,000Teaching Supplies ..........................................9,000 To record supplies used ($11,000 - $2,000).Adjustment (c)31 Depreciation Expense—Equipment ....................10,000Accumulated Depreciation—Equipment ............10,000 To record equipment depreciation.Adjustment (d)31 Depreciation Expense—Profess. Library ...........5,000A ccumul. Depreciation—Profess. Library.........5,000To record professional library depreciation.Adjustment (e)31 Unearned Training Fees .......................................5,000Training Fees Earned .....................................5,000 To record 2 months’ training fees earnedthat were collected in advance.Adjustment (f)31 Accounts Receivable ............................................4,000Tuition Fees Earned........................................4,000 To record tuition earned($1,600 x 2 1/2 months).Adjustment (g)31 Salaries Expense (480)Salaries Payable (480)To record accrued salaries(2 days x $120 x 2 employees).Adjustment (h)31 Rent Expense ........................................................2,178Prepaid Rent ....................................................2,178 To record expiration of prepaid rent.Part 3WELLS TEACHING INSTITUTEAdjusted Trial BalanceDecember 31, 2009Debit Credit Cash .......................................................................... $ 28,064Accounts receivable ................................................ 4,000Teaching supplies ................................................... 2,000Prepaid insurance .................................................... 13,000Prepaid rent 0Professional library ................................................. 33,000 Accumulated depreciation—Professional library ... $ 15,000 Equipment ................................................................ 75,800 Accumulated depreciation—Equipment ................ 25,000 Accounts payable .................................................... 39,500 Salaries payable . (480)Unearned training fees ............................................ 7,500 T. Wells, Capital ....................................................... 71,000 T. Wells, Withdrawals .............................................. 44,000Tuition fees earned .................................................. 115,000 Training fees earned ................................................ 46,000 Depreciation expense—Professional library ........ 5,000 Depreciation expense—Equipment ....................... 10,000Salaries expense ..................................................... 52,480Insurance expense................................................... 3,000Rent expense ............................................................ 26,136Teaching supplies expense .................................... 9,000 Advertising expense ................................................ 8,000Utilities expense....................................................... 6,000 _______ Totals ........................................................................ $319,480 $319,480Part 4WELLS TEACHING INSTITUTEIncome StatementFor Year Ended December 31, 2009RevenuesTuition fees earned ............................................ $115,000Training fees earned .......................................... 46,000Total revenues .................................................... $161,000 ExpensesDepreciation expense—Professional library ... 5,000Depreciation expense—Equipment .................. 10,000Salaries expense ................................................ 52,480Insurance expense ............................................. 3,000Rent expense ...................................................... 26,136Teaching supplies expense ............................... 9,000Advertising expense .......................................... 8,000Utilities expense ................................................. 6,000Total expenses ................................................... 119,616 Net income ............................................................ $ 41,384WELLS TEACHING INSTITUTEStatement of Owner’s EquityFor Year Ended December 31, 2009T. Wells, Capital, December 31, 2008 ................................. $ 71,000 Plus: Net income .................................................................. 41,384112,384 Less: Withdrawals by owner ............................................... 44,000 T. Wells, Capital, December 31, 2009 ................................. $ 68,384Problem 3-3A (Concluded)WELLS TEACHING INSTITUTEBalance SheetDecember 31, 2009AssetsCash ................................................................................. $ 28,064 Accounts receivable ...................................................... 4,000 Teaching supplies .......................................................... 2,000 Prepaid insurance .......................................................... 13,000 Professional library ........................................................ $33,000 Accumulated depreciation—Professional library ....... (15,000) 18,000 Equipment ....................................................................... 75,800 Accumulated depreciation—Equipment ...................... (25,000) 50,800 Total assets ..................................................................... $115,864LiabilitiesAccounts payable ........................................................... $ 39,500 Salaries payable . (480)Unearned training fees .................................................. 7,500 Total liabilities ................................................................ 47,480EquityT. Wells, Capital .............................................................. 68,384 Total liabilities and equity ............................................. $115,864Problem 3-4A (45 minutes) —Part 1Cash ......................................... $ 86,000 $ 86,000 Accounts receivable ........... 15,000 (a) 4,000 19,000Office supplies ...................... 17,800 (b) 8,800 9,000Prepaid insurance ................ 6,040 (c) 2,080 3,960Office equipment .................. 87,000 87,000 Accumulated depreciation—Office equipment ........... $ 24,000 (d) 2,000 $ 26,000 Accounts payable ................ 9,100 (e) 14,900 24,000 Interest payable ..................... (f) 2,500 2,500 Salaries payable ................... (g) 15,000 15,000 Unearned consulting fees .20,000 (h) 7,000 13,000 Long-term notes payable .. 54,000 54,000 K. Jenkins, Capital ............... 46,000 46,000 K. Jenkins, Withdrawals .... 10,000 10,000Consulting feesearned .................................... 165,000 (a)(h)4,0007,000 176,000Depreciation expense—Office equipment ................ (d) 2,000 2,000Salaries expense .................. 67,990 (g) 15,000 82,990Interest expense ................... 1,270 (f) 2,500 3,770 Insurance expense .............. (c) 2,080 2,080Rent expense ........................ 14,540 14,540Office supplies expense .... (b) 8,800 8,800 Advertising expense ........... 12,460 _______ (e) 14,900 ______ 27,360 _______ Totals ........................................ $318,100 $318,100 $56,280 $56,280 $356,500 $356,500 Adjustment description(a) Earned but uncollected revenues.(b) Cost of office supplies used.(c) Cost of expired insurance coverage.(d) Depreciation expense on office equipment.(e) Incurred but unpaid advertising expense.(f) Incurred but unpaid interest expense.(g) Incurred but unpaid salaries expense.(h) Earned revenues previously received in advance.。
Interpretation -翻译介绍
Introducing InterpretationInterpretation is playing a more and more important role in modern society. Without the help of interpreter, the international conference can not be held and international issues can not be solved. With china joins the WTO, a new peak of interpretation has already occurred.As to manner of working, interpretation can be divided into two parts －consecutive interpretation and simultaneous interpretation. Simultaneous interpretation, in which the interpreter does not interrupt the speakers’ speech and interpret the content of speech to the audience. It can classified into three categories－conference simultaneous interpretation, sight interpretation and whispering interpretation. Simultaneous interpretation is widely used in international conference. People who take part in the international conference speak different language. Under the circumstances, using the simultaneous interpretation can save time and bring about convenience.Consecutive interpretation, in which the interpreter waits until a complete statement has been spoken and then begins interpreting. So only one person is speaking at a time in the situation. It is used primarily to interpret witness testimony, a situation in which everyone in the courtroom needs to hear the interpretation. Simultaneous interpretation is generally considered inappropriate for witness testimony－unless thecourtroom is equipped with wireless equipment for that purpose－because hearing two voice at once is too distracting.Interpretation is a tough work. As an interpreter, he never knows what the speakers will talk about. Compared with simultaneous interpreter, the consecutive interpreter can take notes and he may have the chance to ask the speakers to speak again when he forgets what the speakers said. However, it is impossible for a simultaneous interpreter to make up his mistakes. Although he realizes his mistakes, he cannot make up it. If he keeps thinking about his former mistakes, he cannot do the following interpretation. That is to say, simultaneous interpretation is uncorrectable. Simultaneous interpreter is often under great pressure so that they have a rest after interpreting for 20 minutes. Owing to the limit of time, Simultaneous interpretation cannot do as exactly as consecutive interpretation.Interpretation has the following 5 characteristics. The first one is extemporaneousness. An interpreter cannot make preparation before interpreting because he cannot predict what the speakers will talk about, which requires the interpreter has a good memory and act quickly. The second one is stressfulness. For example, if an interpreter works for a tough negotiation, he is stressful because of the atmosphere of negotiation. It may affect his interpretation. The third one is independence .An interpreter must work on his own. When he comes across problems, hecannot refer to books or other materials. He has to solve them by himself. The fourth one is miscellaneousness. An interpreter needs to have encyclopedic knowledge. As an interpreter, he may come across different kinds of problems when he is interpreting, which requires him to have wide knowledge.As far as I am concerned, if you want to be a good interpreter, you should have large vocabulary, then develop a formed habit of taking notes. However, the most important thing for you is that you should keep practicing to blank the empty of memory.。