Topic 6
北斗星中考英语真题阅读Topic 6 Shopping购物、饮食与健康
北斗星中考英语真题阅读Topic 6 Shopping购物、饮食与健康话说中考目前随着人们生活水平的不断提高，业余生活也越来越丰富，购物成为人们生活中最为重要的活动之一，这就需要我们不断地参与社会实践，多了解有关购物的知识；饮食与健康也成为人们较为关注的话题，较高的生活水平和良好的饮食条件，给我们的健康带来丰富的营养的同时，也给我们带来了烦恼……，所以，这自然就成为我们中考的热点。
解题思路：通读全文，了解大意。
抓住文章的关键信息，进行整合归纳。
走进中考(苏州·2010)Why do you think people who live in some hot countries eat very spicy(辛辣的) food? Is it because the spices make the food taste better? Is it just because their parents and grandparents and great-grandparents liked hot food，or is there some connection between spices and healthy food?Researchers from Cornell University think that it is because spice plants have some important chemicals(化学物质)．These chemicals can kill bacteria(细菌) which spoil food．"Most common spices can kill 75 to 100 percent of the bacteria in food，" explains one of the scientists．The bacteria grow more easily and spoil food more quickly at higher temperatures．For this reason，it is more difficult to keep food from spoiling in hot climates．Do you like your food spicy? Your answer probably tells something about the country you come from．If you like spicy food，it is possible that hundreds of years ago，when there were no fridges，people in your country started using spices to keep the food from spoiling．The traditional spicy dishes helped those people to live longer，healthier lives．Today，in a time of fridges，the spices just make the food taste good．阅读短文，根据短文内容选择最佳答案。
Topic 6 Different kinds of foods解析
• Sugar sources (糖料作物):
• Sugar beet (甜菜);
• Sugarcane (甘蔗).
Vegetables
• Cruciferous vegetables (十字花科蔬菜):
• Radish (小红萝卜); • Turnip (白萝卜); • Horseradish (山葵 / 辣根); • Watercress (西洋菜); • Chinese cabbage (大白菜); • Cabbage (卷心菜); • Brussels sprouts (芽甘蓝); • Kale (甘蓝); • Komatsuna (Japanese mustard spinach) (小松菜); • Kyona (京水菜); • Swiss Chard (唐莴苣); • Cauliflower (菜花); • Broccoli (西兰花); • Other cruciferous vegetables (其它);
Tomato
Pimiento
Egg plant
Cherry tomato: 圣女果
Vegetables
• Cucurbitaceous vegetables (葫芦科蔬菜):
• Cucumber (including gherkin) (黄瓜, 小黄瓜); • Pumpkin (including squash) (南瓜); • Oriental pickling melon (vegetable) (越瓜); • Water melon (西瓜); • Melons (甜瓜); • Other cucurbitaceous vegetables (其它).
Different Kinds of Foods
How many kinds of foods do you know in this world, and what kind of food do you like most of all?
Topic 6 Translation Unit
Topic 6 Translation Unit教学目的：掌握在翻译过程中每个周期处理多大的片断为宜教学重点与难点：以句子为重构的最小单位；注意灵活性教学方法：翻译实践参考书目：孙致礼，《新编英汉翻译教程》；陈宏薇，《新编汉英翻译教程》；彭长江，《英汉－汉英翻译教程》；郭著章，《英汉互译实用教程》；郭建中. 汉译英的翻译单位问题[J]. 外国语，2001，（6）。
1.Translation Unit：the sentenceThe unit of translation is the minimal stretch of language that has to betranslated together, as one unit. Peter NewmarkThe sentence is the “natural” unit of translation.Within a sentence,transpositions移位, clause rearrangements, recasting重组are common,provided that FSP( functional sentence perspective) is not infringed侵害, and that there is a good reason for them.翻译单位观：立足于句，放眼语篇1. Try to keep the original structure of the sentences, if possible. Example:This simple fact shows that the more of the force of friction is got rid of, the farther will the ball travel, and we are led to infer that, if all the impeding forces of gravitation and resistance could be removed, there is no reason why the ball, once in motion, should ever stop.这个简单事实证明，摩擦力去除得越多，球会滚得越远；由此我们可以推论出，如果一切起阻碍作用的引力和阻力能够去除的话，就没有理由认为处于运动中的球还会停下来。
topic 6
The Health Belief Model (HBM) The Theory of Reasoned Action and Planned Behaviour (TRA,TPB) Social Cognitive/Learning Theory (SCT, SLT) The Transtheoretical (Stages of Change) Model (TTM)
Social Learning Theory
Behaviour Behaviour n
Concept:
Social cognitive / learning theory is a learning theory based on the ideas that people learn by watching what others do and that human thought processes are
Four theories of health behaviour that focus on the individual
n n
2. The Health Belief Model (HBM)
n
Predicts that individuals will take action to change their behavior if they:
- They perceive themselves to be susceptible to a condition of problem - They believe it will have potentially serious consequences - They believe a course of action is available that will reduce their susceptibility or minimise the consequences - They believe that the benefits of taking action will outweigh the costs or barriers
海船轮机员实用英语口语 topic1-6
海船轮机员实用英语口语Topic one: BUNKERINGA; Good morning!B; Good morning，I am Mr.wei from the oil company. Here is my business card.A: Oh, I see , and have you receieved our telegram for bunkering?B: Yes, we have, so today I come on board to ascertain the quantities and the specification of bunkering. You need 400 tons of fuel oil and 200 tons of diesel oil, is that right?A: Yes, absolutely right, but the sulphur contant should n’t exceed 1.5%, you know the officers pay much attention to it.B: No problem, we can guarantee the quality of the oil, you can just rest assured about that. By the way, our oil barge will come one hour later, and which side shall we alongside?A: Port side is more convenient for us.B: OK, which will be bunkered first? And what’s the pumping rate?A: Diesel oil will be bunkered first. The pumping rate shouldn’t exceed80 tons per hour for both of the two fuel. Remember that! And wewill give the signal for starting and stopping.B: All right, please put this in the bunkering notice and prepare the fire fighting appliances and do some oil pollution prevention.A: Thank you very much!One hour later, the oil barge has alongside the ship……A: Please ask the sailor to put down a gangway and lift the hose firstB: Yes, please wait a minute.A: Thank you, would you please come down to my lighter and take a soundingB: OK,……The sounding rod shows 5m. can you tell me the density and the temperature?A: The density is 0.857kg/L. The temperature is 28 degrees centigrade. B: Thank you , please show me the tank table and let’s begin bunkering! A:OK！Three hours later, the bunkering has finished………………B: Please use the compressed air to flush the tunnel first.A: Ok, wait a moment ……，chief ,the bunkering has finished, here is the receipt , please sign it..B: I’d like to have a check……，the figure is right, I’ll sign it.A: Thank you. Here are the four bottles of samples, two for the fuel oil, two for the diesel oil, please sign the labels and keep one bottle for each type of oil. I will bring the other two to our company.B: All right , let me sign them for you.A: Thank you! Handshake……Topic 2: Go ShoppingA; Good morning, welcome to our shop!B: Thank you!A: And what can I do for you?B: Er……, I need a pair of shoes.A: We have many brands of shoes, which would you prefer?B: Nike, please.A: Ok, this way please. These are the latest one, please have a look at. B: En……Wait a moment, this one looks nice.A: Yes, that pair is in fashion. What size would you like.B: 43, please.A: Here you are, please have a try.B: OkA: It fits you well.B: Yes, I think so. Ok, I will take it.A: Which way would you like to pay, by card or cash?B: Cash pleaseA: Ok, follow me please.B: Thank you.Topic 3: Visiting the engine roomA: Nice to meet you, welcome to our ship, I am the fourth engineer, what can T do for you?B: Nice to meet you too. I’m a student of marine engineer from Guangdong Ocean University. Would you show me the engine room?A: Certainly, let’s go, please be careful.B: Thank you!A: Look, this is our engine room.B: Wow, it’s so big, and what produces the big noise?A: It’s the main engine, look, that are the two main engines.B: So big they are.A: Yes, they are .large size low-speed two stroke marine diesel engine. they are made in shanghai.B: How much out-put does it have?A: About 50000 kilo watt.B: What’s the daily oil consumption of the main engine?A: Much than 200tons.B: I see, what are this between the main engine?A: They are the auxiliary engine. It’s used for supply all the electrics to the ship.B: What are the other machines?A: You see, this is the boiler, that is the fresh water generator, also the pumps over there.B: So many engines, and would you show me the control room? A: Follow me please.……The control room is our main workplace.B: En……I’ve learned a lot, thank you so much.A: You’re welcome.Topic 4: Go to the restaurantA: Good morning, welcome to our restaurant.B: Thank youA: A table for two?B: Yes, we need a table beside the window.A: No problem, follow me please. ……B: May I have a look at the menu?A: Here you are. ……May I take you order now?B: Yes, we ’d like a tomato soup, and what do you prefer?C: Potato chip is ok.B: And some beef, er……，what are the special cuisine of this restaurantA: Starch fish is very nice.B: Ok, we’ll take it.A: Any others?B: Let me think, maybe some orange juice is right. Ok, that’s all. A: No problem, please wait a momentBC: OkA: Help yourself please………………B：Waiter，check please.A: You should pay 50 dollars in all.B: Here you areA: Thank you!Topic 5: Spare partsA: Hello, I’m Mr.Wei, the marketing manager of the marine company.Here is my business card.B: Glad to see you, please take a seat and have some tea.A: Thank you so much, today I’m coming to talk with you about the supply of the spare parts.A: Yes, you are coming at a right time, we need some spare parts at present.B: Here is the list, please have a look at, and we also have some sampleshere.A: Ok, I’ll discuss it with the second engineer, please wait for some time. B: No problem.………………………………………………………………B: Hello Mr Wei, here is the list which we need .A: Let me see, oh, I’m so sorry, we don’t have the type of item 4, as you know,, it’s made in Japan, but it has a heavy earthquake , so it’s very hard to get them now.B: I see, is there any other types ?A; Yes, how about this one, it’s also very good and fits wellB: Ok.A: Thank you for your understanding.B: That’s all right, any other p roblem?A: No, it’s ok.B: When is the deliver time?A: We will deliver it in two days.B: Ok, please on time.A: No problem.B: Thanks a lot.A: You’re welcome!Topic 6 storesA: hello, sir let’s talk about the stores supply .ok?。
RF Circuit Design(Topic 6)
在圆图上将归一化的阻抗zL 转换成归一化的导纳yL ，阻 抗圆图也就成为导纳圆图。 画出zL 或yL 所对应的等反射系数圆，找出其与Zin 等电导 圆的交点，通常存在两个交点，可以选择一个进行设计。 由
Γ(l ) = Γ L ⋅ e − j 2 β l ，传输线长度为l 时，电长度为 θ = β l θ λ 若已知电长度，则传输线长度为 l = ⋅ π 2 再根据并联电纳的大小求解开/短路传输线的长度
微带线型匹配电路
根据传输线理论，一定长度的开路和短路传输线可 以等效为特定的电容和电感。 微带传输线具有许多优点，如体积小、重量轻、容 容 易与电路集成设计、与集成电路的兼容性好、易于 易与电路集成设计 大批量制作等，是一种常用的传输线结构。 微带线匹配电路的拓扑结构主要分为并联 串联 并联和串联 并联 串联两 种形式，由此所派生的电路形式有很多。 串连型微带匹配电路的基本结构是1/4波长阻抗变 换器。
并联型微带匹配电路
通常，并联型微带匹配电路分为：
单枝节匹配 双枝节匹配
此外，对于并联型微带匹配电路，工程上经 常采用的结构还有：
分立元件(电容)和分布参数元件混合匹配电路 三枝节和四枝节匹配网络 克服匹配禁区影响
微带单枝节匹配电路
Z0L, lL
串联传输线 会有怎样的 变化？
单枝节匹配有两种拓扑 结构：
其他微带双枝节匹配电路
由于双枝节匹配网络存在匹配禁区，工程中 还经常用的是三枝节 四枝节 三枝节或四枝节 三枝节 四枝节匹配电路。 最典型的是波导多螺钉调配器 波导多螺钉调配器，反复调整各 波导多螺钉调配器 个螺钉的深度，测量输入端驻波比，可以使 系统匹配，并且获得良好的频带特性。 某些实际电路中，使用变容二极管 变容二极管来代替微 变容二极管 带短截线，这样可以实现电调匹配。
学术英语-Topic 6—李春隆
Example 2
• Hepatitis B virus
• Due to the outbreak of hepatitis B in 1970-1992, the number of hepatitis B carriers in
China increased to 120 million in just 20 years, becoming the world's largest country of hepatitis B.
tetanus vaccine.
• Pertussis, diphtheria and neonatal tetanus are all important causes of infant death. • When we vaccinated on a large scale, the infection rate and mortality rate of these
Topic6
Vaccination practices are at the heart of the most infectious e examples to prove it. Li Chunlong 17301020039
Example 1
• Smallpox and vaccinia
• Since 1992, all newborn babies have been required to be vaccinated against hepatitis B. • According to the latest survey in 2014, the HBV carrying rate of children under 5 years
diseases.
六级英语交谈作文模板
六级英语交谈作文模板英文回答：Topic 1: Personal Experiences。
Question: Tell me about a time when you had to overcome a challenge.Answer: I remember a time when I had to overcome agreat challenge. It was during my undergraduate studies, when I was facing a particularly difficult course. The material was complex and the workload was heavy, and Ifound myself struggling to keep up. However, I was determined to succeed, so I put in extra hours of study, sought help from my professors and classmates, and formed a study group with other students. Through hard work and perseverance, I was able to improve my understanding of the material and eventually passed the course with a good grade.中文翻译，我记得我曾经遇到过一次挑战。
那是我的本科学习期间。
我遇到了一门特别困难的课程。
知识点复杂，作业量大，我发现自己难以跟上。
然而，我决心要成功。
所以我投入了额外的时间学习，向我的老师和同学寻求帮助，并和其他的同学组成了一个学习小组。
通过努力和坚持，我得以提高我对知识的理解，最后以一个好成绩通过了课程。
[英文名称] 高三英语艺考生话题复习topic 6 体育运动(运动项目)
![[英文名称] 高三英语艺考生话题复习topic 6 体育运动(运动项目)](https://img.taocdn.com/s3/m/c5f5f4bbb9d528ea81c779f8.png)
运动项目：17个1 badminton 羽毛球 2.baseball 棒球3.basketball 篮球4.bowling保龄球,5.boxing拳击6.dive跳水7.gymnastics体操1.football足球2.golf高尔夫3.jog 慢跑4.relay接力5 skate 滑冰6.ski 滑雪7.wrestle摔跤1.marathon马拉松2.shoot射击3. cycling 骑自行车场地器械和人员: 20个1.court （网球等的）球场2.field 运动场/比赛场田赛场地a football field3.gym/gymnasium体育馆，健身房4.stadium体育场5.track 跑道，竞赛运动6.bow 弓，弓形物，蝴蝶结7. helmet 头盔1.arrow 弓箭2.bat 球拍3.judge 裁判，法官4. athlete运动员5. audience 观众6.captain上尉，船长，队长7.coach 教练petitor 比赛者，竞争者2. referee 裁判员，仲裁员3. fan 狂热爱好者，迷4. amateur 业余爱好者5.professional 职业的6.association 团体，协会比赛：33个1.applaud 鼓掌，称赞2.beat打败击败3.bounce弹跳，反弹4.challenge挑战5.champion 冠军6.cheer/ burst into cheers欢呼，喝彩pete 比赛，竞赛，竞争petition 竞赛，竞争2.defeat打败，击败3.deserve 应受，值得4.event 重大事件，比赛项目，体育比赛 a team event 团体赛项目5.final 决赛6. glory光荣，荣誉，壮丽，辉煌7.honor 荣誉，名誉，光荣1.lose 丢失，迷路，输，损失2.match比赛3.medal奖牌4.participate参加，参与5.point （比赛）得分，点6.prize 奖，奖品，奖金7.race（速度的）比赛，竞赛1.score得分，比分2. tournament 锦标赛3.victory 胜利4. win 获胜，赢5.break the record 破纪录6. fall behind落后，跟不上7.give up放弃1.hold one’s breath 屛住呼吸2.hold/keep the record 保持记录3. in total 总共，总计4.take part in参加5.take the lead ,in the lead 领先，领先地位NBArecover from 从---- 回复运动项目：17个1 badminton 羽毛球 2.baseball 棒球3.basketball 篮球4.bowling保龄球,5.boxing拳击6.dive跳水7.gymnastics体操1.football足球2.golf高尔夫3.jog 慢跑4.relay接力5 skate 滑冰6.ski 滑雪7.wrestle 摔跤1.marathon马拉松2.shoot射击3. cycling 骑自行车场地器械和人员: 20个1.court （网球等的）球场2.field 运动场/比赛场田赛场地a football field3.gym/gymnasium体育馆，健身房4.stadium体育场5.track 跑道，竞赛运动6.bow 弓，弓形物，蝴蝶结7. helmet 头盔1.arrow 弓箭2.bat 球拍3.judge 裁判，法官4. athlete运动员5. audience 观众6.captain上尉，船长，队长7.coach 教练petitor 比赛者，竞争者2. referee 裁判员，仲裁员3. fan 狂热爱好者，迷4. amateur 业余爱好者5.professional 职业的6.association 团体，协会比赛：33个1.applaud 鼓掌，称赞2.beat打败击败3.bounce弹跳，反弹4.challenge挑战5.champion 冠军6.cheer/burst into cheers欢呼，喝彩pete 比赛，竞赛，竞争petition 竞赛，竞争2.defeat打败，击败3.deserve 应受，值得4.event 重大事件，比赛项目，体育比赛 a team event 团体赛项目5.final 决赛6. glory光荣，荣誉，壮丽，辉煌7.honor 荣誉，名誉，光荣1.lose 丢失，迷路，输，损失2.match比赛3.medal奖牌4.participate参加，参与5.point （比赛）得分，点6.prize 奖，奖品，奖金7.race（速度的）比赛，竞赛1.score得分，比分2. tournament 锦标赛3.victory 胜利4. win 获胜，赢5.break the record 破纪录6. fall behind落后，跟不上7.give up放弃1.hold one’s breath 屛住呼吸2.hold/keep the record 保持记录3. in total 总共，总计4.take part in参加5.take the lead ，in the lead 领先，领先地位NBArecover from 从---- 恢复。
英语六级口语话题及范例
英语六级口语话题及范例Introduction:In the English proficiency test, the speaking section plays a crucial role in evaluating candidates' oral communication skills. The English College Performance Test, commonly known as the CET-6, requires test-takers to engage in conversations on various topics. This article aims to discuss some common CET-6 speaking topics and provide examples of well-structured and fluent responses.1. Hobbies and Interests:Question: "What hobbies or interests do you have?"Response:As for my hobbies and interests, I have always been passionate about reading. Reading not only broadens my knowledge but also improves my language skills. I particularly enjoy exploring different genres, such as fiction, non-fiction, and biographies. Recently, I have developed an interest in photography as well. It allows me to capture beautiful moments, express my creativity, and document memories.2. Environmental Protection:Question: "What can individuals do to protect the environment?"Response:Individuals can contribute to environmental protection in various ways. Firstly, we can reduce our carbon footprint by opting for eco-friendlytransportation, such as cycling or using public transportation. Secondly, it is essential to conserve energy by turning off lights and electronic devices when not in use. Additionally, we should promote waste recycling and minimize the use of single-use plastics. Lastly, raising awareness through educational campaigns and advocating for sustainable practices can also make a significant impact.3. Job Preferences:Question: "What kind of job do you want to have in the future?"Response:In terms of future job preferences, I aspire to work in the field of advertising and marketing. I am fascinated by the creative process involved in designing persuasive campaigns and connecting with target audiences. Moreover, the dynamic nature of the industry appeals to me, as it requires constant adaptation to ever-changing market trends. My goal is to become a skilled marketing professional who can effectively promote products or services and contribute to the success of the businesses I work for.4. Travel Experiences:Question: "What is the most memorable trip you have ever taken?"Response:One of the most memorable trips I have ever taken was to Kyoto, Japan. The city's rich cultural heritage, tranquil temples, and breathtaking landscapes left a lasting impression on me. Exploring the Arashiyama Bamboo Grove and witnessing traditional tea ceremonies allowed me toimmerse myself in the unique charm of Japanese traditions. Furthermore, interacting with friendly locals and indulging in delicious traditional cuisine enhanced the overall travel experience.5. Education System:Question: "What improvements do you think can be made to the education system?"Response:In my opinion, the education system could benefit from incorporating more practical and hands-on learning experiences. While theoretical knowledge is crucial, practical application is equally important for students' development. By implementing more interactive teaching methods, such as group projects or internships, students can develop essential skills like problem-solving, teamwork, and communication. Additionally, encouraging critical thinking and creativity would enable students to become more adaptable and prepared for the challenges of the future.Conclusion:Preparing for the CET-6 speaking section requires not only language proficiency but also the ability to express thoughts clearly and concisely. By familiarizing oneself with common speaking topics and practicing structuring responses, test-takers can improve their chances of achieving satisfactory results. Remember, confidence and effective communication are key to success in the English speaking test.。
Topic 6 Statement of CF for students
The term “Cash” = cash equivalents.
Cash and
8
Classifying cash flows
Interest and dividends IAS 7 does not prescribe how interest and dividends should be classified (ie O/I/F) Does require them to be separately disclosed and classified consistently across periods Usually: • • • • Interest received > investing Interest paid > operating Dividends received > investing Dividends paid > financing
Income s an operating activity is required
Classifying cash flow activities: Operating activities
The principal revenue-producing activities of an entity. Examples include: Cash inflows from… Sale of goods/rendering of services Royalties, fees, commissions Interest received (may be investing) Dividends received (may be investing)
12
Preparing a S of CF – direct method
中考英语话题知识拓展topic6兴趣与爱好(常用句型+重难点解析)
Topic 6兴趣与爱好常用句型1. Do you have a ping-pong ball? 你有乒乓球吗？2. I like flying kites. 我喜欢放风筝。
3. He has a lot of sports collection. 他有很多关于体育的收藏品。
4. She enjoys seeing an action movie. 她喜欢看动作片。
5. What kind of music do you like? 你喜欢哪种音乐？6. What is your hobby? 你的爱好是什么？7. Can you play the guitar? 你会弹吉它吗？8. What is your favorite writer? 你最喜欢的作家是谁？9. I want to join in the art club. 我想加入艺术俱乐部。
10. Do you like skiing? 你喜欢滑雪吗？11. I like to travel and talk to different people. 我喜欢旅行，和不同人交谈。
12. I am interested in painting and won a lot of prizes. 我喜欢画画，并且得了很多奖。
13. Are you Li Qi's fan? I like his mushroom's hair style. 你是李琦的粉丝吗？我喜欢他的蘑菇头。
14. My friend is crazy about cooking. 我的朋友着迷于烹饪。
15. The square dance is very popular among the Chinese old people. 广场舞在中国老年人当中很流行。
重难点精析考点一 play的用法play+球类，棋类名词。
如：play soccer/basketball/tennis/volleyball,etc.踢足球/打篮球/网球/排球等play chess 下国际象棋play+the+乐器。
topic 6 兴趣爱好
1. 我的父母认为打篮球花费太多的时间与精力， 而这些 时间和精力本该花在学习上。 2集邮不仅给我满足感， 而且帮助我在学习的巨大压力下 放松自己。 3.我宁愿看电视节目， 也不愿去听音乐会。 4.学弹钢琴要花费很多时间和精力， 因此高三时我不得 不放弃它。 5. 放松一下我们自己不会浪费时间;相反,这还能提高工作 效率来节省时间。 6. 80%的同学认为只有当学校取消第二课堂 (extracurricular classes)他们才能有更多的时间发展 他们的兴趣。
1 overvalued adj. overused overload overtime overweight overcrowded 2 die v. death n. dead adj deadly adj. 3 weakness n. weaken v. weak adj. 4 enjoy v. enjoyable adj. enjoyment n. 1. took… in 4. take up 2. took down 5. take place 3. took over
1. be fond of/keen on classical music 2. drive the trouble away 3. be able to change our mood 4. have a strong desire to learn to play the piano 5. make a good impression on the teachers 6. have a bad effect on middle school students 7. on the contrary 8. get in the way of the studies 9. be addicted to online games 10. develop a deep interest in painting/drawing 11. be crazy about pop music 12. relax myself 13. surf the Internet in my spare time 14. be suitable for us 15. take part in the outdoor activities 16. release the pressure from study 17. train one’s character 18. insist on doing sth/ carry on doing sth 19. attract / draw one’s attention 20. be popular with the students
Topic6无理不等式与绝对值不等式
應用
若|f ( x )|>|g ( x )| [ f ( x ) ] 2 > [ g ( x ) ] 2。
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Topic 6-propagations(2011)
Layering may occur naturally in some species. When the soft stem contacts the soil, root develop at the point of contact. For example, blackberry (黑莓) can be propagated naturally by tip layering.
• Leaf vein cuttings produce many plantlets with a single leaf which is cut through the veins.
Rooting powder
Grown in rooting medium Rooted cutting ready for planting
What is layering?
Also called Marcottage. It is a modified cutting, where plant part to be cut
is rooted while attached to the parent plant. The rooted part that is eventually cut off to be grown independently is called a “layer” (压条苗).
6.2 Vegetative propagation-Apomixis (无融合生殖)
• Asexual reproduction with seed produced without fertilization. Apomictic seeds (无融合种子) have an embryo (胚) that develops from a somatic cells (体细胞) in stead of the zygote (合子) in the ovule. Therefore, the seedlings are genetically identical to the mother plants.
Topic_6 Costing
Topic 6CostingConceptso Costo Types of Costing Systemso SummaryLearning objectivesOn completion of this topic, you should be able to:!"define the following terms related to cost measurement:- overhead costs- activity-based costing- variable costing- absorption costing;!"define the terms and describe thedifferences between the following costing systems:- standard cost systems- actual cost systems- job costing- process costing- batch costing- overhead allocation;!"state the factors that can influence the selection of a costing system;!"explain how an activity-based costing system is different from a traditinalcosting system;.and!"outline the stages in implementing an activity-based costing system.Cost measurement is a vital part of many business activities. Although measurement is only the first step in a process, which is necessary to monitor, control, plan andmarket services and products. ‘Analysis’ of the measured costs is necessary. Justknowing something is not of much use to us unless we can also use that information.This analysis phase of costing we call ‘cost management’.Cost conceptsWhat are overhead costs?Overhead costs are indirect costs that cannot be directly related to a particular serviceor product. An example is factory rent (or factory lease if the factory is leased or factory depreciation if the factory is owned outright). We usually cannot say that thecost in this case relates to (say) a batch of cars produced using the factory’s facilities. We therefore need to allocate the rent cost somehow.What is activity-based costing (ABC)?Activity-based costing (ABC) is a management accounting information system that:identifies the various activities performedin an organisation; collects costs on thebasis of the underlying nature and extent of those activities; and assigns costs toproducts and services based on thoseactivities. It has been argued that ABC is a method of improving the quality of management accounting information in situations where conventional overhead allocation methods may produce misleading results.What is an activity?Three examples are receiving goods,inspecting goods and storing goods. We haveto work out the cost of the activities as the first stage with ABC. Then we allocate the costs of the activities of product/services using cost Driver. This is the second stagein ABC.What is variable costing?Variable costing (sometimes called marginalor direct costing), costs a product orservice at the costs incurred to directly manufacture the product/provide the service, i.e. only including the variables costs. Variables costs are those costs that change as the level of production/sales changes. Examples are direct labour (more directlabour equals more production/sales, direct material more direct material equals more production/sales and so on.).Many organisations prepare their accounts based on variable costing principles since this format provides management with better information for internal decision-making. What is absorption costing?Absorption costing (sometimes called full costing) includes fixed overhead in the cost of a product or service. Therefore under absorption costing some method of allocating that overhead is required. Absorptioncosting is usually the required costing measurement method for reporting inventory in external financial reports.Types of costing systemsWhat is a standard cost system?A standard cost system measuresservices/products at what theseservices/products should cost as previously determined. The standards can be traced back to the master budget. In particular, the standard direct material cost for product X would be the unit cost of product X as usedin the direct materials operating budget for that period. A standard cost system provides more information for control purposes than an actual cost system because variances can be broken down into more parts.What is an actual cost system?An actual cost system measuresservices/products at their actual cost, thatis, the amount spent on materials, the amount spent on labour and so on.Standard and actual cost systems can occur under job or process costing and use any of the cost-flow assumptions mentioned below. Companies often adopt one of two basiccosting systems to assign costs to cost objects: job costing or process costing.Job costingJob costing is used when each order is substantially different from other orders and the estimation of a common set of production costs is impossible. A furthercharacteristic of the typical job-costing environment is the high level of customisation, which occurs, and the lack of standard type products. Therefore, each order’s (job’s) costs are accumulated individually, and are not aggregated, which results in each being costed as a separate unit. Under a job costing system, the cost object to which costs are assigned is an individual job or product type. Each job is unique and separately identifiable from other jobs because usually the jobs are ‘custom’ jobs, i.e. services/products provided to suit particular clients wants.Process costingProcess costing is used in an environment where large volumes of products flow through more than one production department.The costs of the department for the period during which the product is flowing through are then assigned to the units produced in that period. The units then pass through to the next department carrying with them the costs of the first department and so on through the production process.A fundamental characteristic of process costing is that it adopts an averaging methodology when assigning costs to the products produced. In a process costingsystem, the cost object to which costs are assigned is a whole process. Large numbersof similar units are produced and the costs assigned to the process are averaged to calculate a unit cost of the product.A process costing system accumulates all the production costs for a large number of units of output and then averages these costsacross all the units produced. For example, when Toyota manufacture Corolla sedans they will cost that batch of Corollas separately from a batch of (say) Toyota Celicas. But they would presumably use a form of process costing.Batch costingThis is a variant of the process method where the product flowing through the departments are organised into batches of finite volume. Each batch is then assigned the department costs as they flow through the factory, which are then averaged over the units in the batch.Therefore the method of production, or to put this concept in another way, ‘‘the conversion process creating cost objects’’, is a significant determining factor in theselection of an appropriate costing method. How does the particular operating and distribution methodology of an organisation influence the choice of an appropriatecosting method? Some factors that caninfluence the selection of an appropriate costing system include:• The existence of joint products or by-products. (Their existence alone does not necessarily determine the actual costingmethodology, but it makes the averagingprocess more complex.)• The length of the production cycle eg. a long-term construction project wouldnecessitate the use of job costingprocedures.• Whether a product or project that, because of its size, may be divided intoseparate components requiring a system of allocation, and the type of situationwhere mixed systems are required. Forexample building a tunnel under a harbour to take trains and motor vehicles. Thestages that night be separately costingare: planning stage (geological surveys,architecture drawings etc) developmentstage 1 (tunnelling and earth removal),development stage 2: (landscaping),development stage 3 road survey andfacilities implementation and development stage 4 (quality control and testing offacilities).Overhead allocationThe two main methods of costing products and services are absorption costing and variable costing. The difference between these two approaches relates to the treatment of fixed overhead.These differences arise because, under absorption costing, fixed manufacturing overhead is treated as an inventoriable product cost that initially forms part of the work-in-process stock -- together with any other direct and indirect variable costs. When the products are completed the relevant amounts are transferred to finished goods stock.ABC versus traditional costingIn simple terms, ABC is a different way of allocating overhead. ABC focuses onactivities as the fundamental cost objects.It uses the cost of these activities as the basis for assigning costs to other cost objects such as products, services or customers. It is not an alternative costing system to job costing or process costing. Rather it is an approach to developing the cost numbers used in job costing or process costing systems. The distinctive feature of ABC is that it focuses on activities as the fundamental cost objects whereas traditionalcosting focuses on the product or service as the cost object. Under traditional costing the assumption is made that products / services consume resources. Under ABCproducts/services consume activities and activities consume resources.We can illustrate this simple concept by examining the diagram on the next page.ABC focuses on collecting and allocatingcosts using cost and resource drivers. Implementing an activity-based costing system ABC implementation can be viewed as a two-stage process.Stage 1 requires that the organisation determine what activities are performed by company resources. This first stage assigns the expenses of support resources to the activities performed by these resources. An activity is a unit of work performed in the organisation. Resource costs are already recorded in the accounting system as wages, supplies, etc. The ABC approach thereforestarts from the assumption that activities cause costs.Stage 2 attributes costs to products based on their use of resources. This assumes that products and customers create the demand for activities. In the second stage, activity costs are assigned to products based on individual products’ consumption or demandfor each activity. Thus, products with greater demand for a particular activity have greater expenses assigned to them based onthe relative proportion of that demand.Five phases are recognised for theintroduction of an ABC system:1. Plan the system.2. Analyse and define resource categories.3. Analyse and define activities.4. Determine first-stage resource driversand establish activity cost pools.5. Determine second-stage activity driversand assign costs to cost objects. SummaryCost measurement is a vital part of many business activities. Although measurement is only the first step in a process, which is necessary to monitor, control, plan andmarket services and products. ‘Analysis’ of the measured costs is necessary. Just knowing something is not of much use to us unless we can also use that information.This analysis phase of costing we call ‘cost management’.。
高考真题语法填空话题突破topic6-完整版PPT课件
includiy to do 作状语 表示一种出乎意料的或令人失望的结果 doing 作状语 表示一种自然的合乎逻辑的结果
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谢谢聆听
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Topic 6:On Volunteering
1.越来越多的人从事志愿工作
2.志愿工作对需要帮助的人和社会都有利，对志
愿者本身也有好处
3.我认为…
The volunteering spirit has spread among the
Chinese people in recent years, especially among
Young people.
Volunteering is of tremendous benefits to both
Those in need and society. Take the Wenchuan Earth-
Quake as an example Hundreds of thousands of vol-
Unteers play an active role in Wenchuan quake-hit
Areas. And they contribute daily necessaries, offer
Medical help and psychological help to the disaster-
Relief work.
Besides, volunteering would be benefical to the
Volunteers themselves. Getting involved in volunteering,
Volunteers will be exposed to a new environment, and
They can learn how to work well in a team, how to im-
Prove their interpersonal skills and organizational skills,
All of which are critical for their professional growth.
As a college student, I sincerely hope that ev-
Eryone would join the volunteering work. It is not on-
Ly good to our society, but also a chance for us to
Grow and to learn.
志愿的精神在之中传播了中国人民近年来，特别是在之中青年人。
志愿是巨大好处对两个那些在需要和社会。
采取Wenchuan地球地震为例数十万卷在Wenchuan的一个活跃角色颤抖击中的Unteers戏剧区域。
并且他们贡献每日necessaries，提议医疗帮助和对灾害的心理帮助安心工作。
其外，志愿是benefical对志愿自己。
涉及志愿，志愿者将被暴露在一个新的环境，和他们在一个队可以学会如何很好工作，对im-怎么证明他们人际的技能和组织技能，为他们的专业成长是重要的。
作为大学生，我恳切地希望那ev- Eryone将加入志愿的工作。
它不是在的Ly好对我们的社会，而且我们的一个机会增长和学会。