The_choice_of_the_subject
Varieties of Cultural__ Studies
Rewriting
Rewriting is manipulation, undertaken in the service of power, and in its positive aspect can help in the evolution of a literature and a society. Rewritings can introduce new concepts, new genres, new devices and the history of translation is the history also of literary innovation, of the shaping power of one culture upon another.
Rewriting
The people involved in such power positions are the ones Lefevere sees as “rewriting” literature and governing its consumption by the general public. The motivation for such rewriting can be ideological (conforming to or rebelling against the dominant ideology) or poetological (conforming to or rebelling ag.
Three main factors
He describes the literary system in which translation functions as being controlled by three main factors: 1. Professionals within the literary system 2. Patronage outside the literary system 3. The dominant poetics
首都医科大学-作业答案含期末-医学高级英语+医学SCI论文写作
高级医学英语Final30题1.单选题(1分)He decided to___his gratitude for his friends into concrete actions.A.translateB.transferC.transitD.transfuse2.单选题(1分)Some of these farmers even allowed repayment___instead of in cash.A.in moneyB.in kindC.in financeD.in return3.单选题(1分)_____,Timothy’s suggestion is more acceptable.A.In balanceB.For balanceC.Off balanceD.On balance4.单选题(1分)Smoke will___a great hazard to people’s health.A.incurB.inflictC.recurD.occur5.单选题(1分)The badly wounded take_____for medical attention over those only slightly hurt.A.provisionB.processC.privilegeD.priority6.单选题(1分)The statement was so_____l that it excluded all possible arguments.A.obscureB.subtleC.unequivocalD.ambiguous7.单选题(1分)__________,crime is growing at a rapid rate with the development of science and technology.A.With viewB.In termsC.With perspectiveD.In essence8.单选题(1分)Generally speaking,a good teacher is the one who______wisdom to his pupils.A.implementsB.impartsC.implicatesD.implies9.单选题(1分)The“Green Box”project aims to collect unwanted mobile phones and electronic accessories,and_____them in an environment-friendly way.A.displayB.disproveC.disregardD.dispose of10.单选题(1分)He was highly praised______his brave deeds.A.in virtue ofB.leading toC.resulting inD.by means of11.单选题(1分)The job____is available for three months only.A.under questionB.out of questionC.in questionD.out of the question12.单选题(1分)_________the terms of the contract,her first novel should be published by the end of this year.A.In correspondence withB.In terms ofC.In accordance withD.In connection with13.单选题(1分)Educational development must be systematic and planned;it must be______ a nation’s politics,economy,and culture.A.in coincidence withB.in contradiction withC.in concert withD.coupled with14.单选题(1分)Don't____damage on any innocent person.A.inflictB.enforceC.bringD.foster15.单选题(1分)This failure of research motivated the_____of a new type of data.A.incisionB.incubationC.introductionD.invasion16.单选题(1分)Jim___his success to how hard he has always worked.A.attributesB.contributesC.leadsD.tributes17.单选题(1分)He is so easily changing that we cannot accept any of his promises____.A.at a face valueB.at retail valueC.at great valueD.at fair value18.单选题(1分)The Congressman’s speech has______clarity to the government’s position on welfare reform.A.endorsedB.broughtC.createdD.aroused19.单选题(1分)I wonder how your religious belief will_____________political action.A.burst intoB.run intoC.translate intoD.break into20.单选题(1分)As the man was unemployed,the council decided to____the rent that he was indebted.A.write downB.write offC.write outD.give off21.单选题(1分)I have little information___his past.A.regardsB.in view ofC.as regardsD.in light of22.单选题(1分)Inequality of property,_______the exploitation of the masses of the poor by a rich minority,breeds class conflict.A.resulting inB.resulting fromC.leading inD.leading from23.单选题(1分)They have____their new ideas into a book.A.excludedB.coordinatedC.incorporatedD.cooperated24.单选题(1分)It was undoubted that such strange conduct in public____criticism.A.was subject toB.was toC.opted toD.was likely to25.单选题(1分)They gathered together and made a complex plan which_____considerable risks for rescuing the old lady.A.entailedB.collectedposedD.consisted26.单选题(1分)He has moved out the house and had all the furniture__.A.depletedB.deploredC.deployedD.disposed of27.单选题(1分)___march10,they ceased to be husband and wife.A.As toB.As forC.As ofD.As regards28.单选题(1分)The preparation of the project____considerable time and labor.A.retailsB.enactsC.entailsD.enrolls29.单选题(1分)The cost of the building____10000Yuan.A.points toB.amounts ofC.mounts toD.amounts to30.单选题(1分)That space has already been______for building a new hospital.A.exposedB.locatedC.imposedD.allocated医学SCI论文写作Final40题单选题共15题，共30分12.0分_________are the written representation of an oral language form.132.0分Clarity in writing the results section could be achieved by the following except _______.142.0分Intracranial bleeding is a common complication of TBI()increases the risk of death and disability.判断题共25题，共50分162.0分Support of the answer could come from both the present study and other studies.正确错误172.0分When it comes to human subjects,authors usually present the detailed information in tables.正确错误182.0分The meaning of the sentence doesn't change when the adverb is moved.正确错误data field,vertical scale,horizontal scale,labels and data.正确错误202.0分In the abstract,how the study was done is presented in the results section.正确错误212.0分Tables are used to present specific information or exact values while figures are used to show comparisons,patterns or trends.正确错误222.0分A nonrestrictive attributive clause describes a noun in an essential way.It cannot be removed from a sentence.正确错误232.0分The Results part in the abstract should present all the results in the study.正确错误242.0分Figure titles could be in the form of noun phrase+preposition phrase.正确错误252.0分Figures are more suitable for presenting static or exact numbers rather than pronounced trends.正确错误262.0分All letters in acronyms need to be capitalized.正确错误272.0分Use a comma after an introductory dependent clause which are signaled by words such as after,although,as,because,before,if,since,unless,when,and while.正确错误282.0分Figure legends usually come below the figure.正确错误indefinite article a/an.正确错误302.0分We should avoid the sudden shift of sentence topics,so putting old informationbefore new is a great strategy.正确错误312.0分In New England Journal of Medicine,the top left cell of the table is kept empty.正确错误322.0分Seasons need not be capitalized.正确错误332.0分Answer to the research question or hypothesis should be presented with thesame variables,verbs used and point of view with those in the question from the introduction section.正确错误342.0分The column headings are very long and informative in the table.正确错误352.0分By removing extra and unspecific words,the final title should be unambiguous,memorable,captivating,and informative.正确错误362.0分In order to emphasize the most important information,we should always repeat key terms at the end of the sentences.正确错误372.0分Use comma to join independent clauses closely related in thought.正确错误message of the paper through the independent variable and the dependent variable used in the study.正确错误392.0分For a well-known method or apparatus,authors need not to be described.Only provide a reference.正确错误402.0分In scientific and technical writing,placing the most complicated information at the end of the sentence makes the sentence less clear.正确错误Exercise11.A space is placed before a period,and one space separates a period from the followingsentence.【×】No space is placed before a period.e a comma after an introductory dependent clause which are signaled by words such as after,although,as,because,before,if,since,unless,when,and while.【√】e colons to link items in a series of three or more.【×】Use commas to link items in a series of three or more.e colons to direct readers to examples,explanations,and significant words and phrases.【√】e comma to join independent clauses closely related in thought.【×】Use semicolons to join independent clauses closely related in thought.6.There is a space after the first or before the final quotation mark.【×】There is no space after the first or before the final quotation mark.e parentheses to separate material from the main body of a sentence or paragraph.【√】8.A dash is used to clarify ambiguity caused by multiple modifiers.【×】A hyphen is used to clarify ambiguity caused by multiple modifiers.9.Do not place a colon after a verb,because the verb also introduces;so the colon would beredundant.【√】e periods to punctuate some abbreviations.【√】11.A________falls between commas and parentheses in regards to the strength of separation.【C.dash】e_______to provide source information.【B.parentheses】e______around material you are borrowing word for word from sources.【A.quotationmarks】e_____to enclose various interrupting words,phrases,and clauses.【mas】15.主观题(1分)From your writing experience,which punctuation is difficult for you to usecorrectly?Can you give any examples?Exercise21.Every sentence begins with a capital letter.【√】2.Articles at the beginning of sentences do not need to be capitalized.【×】3.All main words need to be capitalized in titles.【×】4.All letters in acronyms need to be capitalized.【√】5.We should give the full term for acronyms at first mention.【√】6.Acronyms should be put in parentheses before the full term.【×】7.The'should always be capitalized in proper nouns.【×】8.Chemical names of medications should be capitalized.【×】9.Titles are capitalized when they procede the name.【√】10.Seasons need not be capitalized.【√】11.Which of the following needs to be capitalized in a title which capitalize main words?【A.nous】12.Sentences beginning with numerals can be revised by the following except______.【D.putting the number in parenthesis】A.writing out the numberB.adding introductory phrasesC.rearranging sentence structure13.For medications,we need to capitalize______.【C.brand names】14.For proper nouns,we need not capitalize_______.【B.the’in front of a certain place】A.months s D.places15.主观题(1分)How could we apply capitalization principles in writing titles for academic papersin medicine?Exercise31.Some nouns can be either countable or uncountable depending on the context.【√】2.Uncountable nouns must be preceded by either a,an,or the.【×】3.The meaning of the sentence doesn't change when the adverb is moved.【×】4.A normally uncountable noun that is conceptualized as countable will use the indefinitearticle a/an.【√】5.In academic writing,we’d better use more noun clusters.【×】6.Academic writing usually requires the noun that expresses the concept as generally aspossible.【×】7.Academic writing at the phrase level requires finding the most precise word available forexpressing a concept or action.【√】8.When a concept or relationship is simple,try to make it complex.【×】9.Contractions are the written representation of an oral language form,and they should beavoided in academic writing.【√】10.If a noun can be used to express different but similar concepts it is probably a category termand very precise.【×】11.________can add a sense of possibility,ability,permission,obligation,necessity,intentionor prediction.【C.modal verbs】12._________are the written representation of an oral language form.【A.Contractions】13.When a concept or relationship is complex,try to express it as________as possible;【B.simple】14.A________occurs when one or more nouns is moved to a position directly in front ofanother noun to function as an adjective.【D.noun cluster】15.主观题(1分)Which principle is more difficult for you in your writing,clarity,simplicity orprecision?Why?Exercise41.An effective sentence does not contain ideas that are not closely related and does not express athought that is not complete by itself.【√】2.The active voice is usually more direct and vigorous than the passive,so we should avoid the useof the passive voice in different sections of the paper.【×】The active voice is usually more direct and vigorous than the passive,but we could use the passive voice as needed in different sections of the paper.3.Nouns made from verbs like"intention"from"intend"can obscure the key actions of sentencesand add length of a sentence.【√】4.In scientific and technical writing,placing the most complicated information at the end of thesentence makes the sentence less clear.【×】In scientific and technical writing,placing the most complicated information at the end of the sentence improves readability.5.The writers need to use parallelism with similar grammatical forms,structure,and word order toachieve balance in sentences.【√】6.The adverbials“it is well known that”,“it is clear that”,“it is recognized that”and so on areunnecessary wordy expressions.【√】7.The plural nouns like"fungi"and"vertebrae"should take plural verbs.【√】8.A nonrestrictive attributive clause describes a noun in an essential way.It cannot be removed froma sentence.【×】A nonrestrictive attributive clause describes a noun in a nonessential way.It can be removed froma sentence without changing the meaning of the sentence.9.A nonrestrictive attributive clause describes a noun in a nonessential way.It can be removed froma sentence without changing the meaning of the sentence.【√】10."With our larger sample size we could conduct the examination of specific types ofanticholinergic drugs."This sentence is in agreement with academic style.【×】Revision:With our larger sample size we could also examine specific types of anticholinergic drugs.We should avoid nominalization and put action in the verb.11."Increases at45seconds were greater than()at35seconds."【C.those】To decide whether to add“that”or“those”(or to repeat the noun),determine whether the comparative term is all together in one spot or is split.In this example,the comparative term is together.We should add“those”which is parallel with"increases".12.“The population-attributable fraction associated with total anticholinergic drug exposure duringthe1to11years before diagnosis is10.3%..”This sentence is inaccurate as().【D.The tense is inappropriate.】Revision:The population-attributable fraction associated with total anticholinergic drug exposure during the1to11years before diagnosis was10.3%...13."The finding of more pronounced associations for vascular dementia than for other types arenovel."This sentence is inaccurate as().【A.The subject and the verb do not agree in number.】Revision:The finding of more pronounced associations for vascular dementia than for other types is novel.The singular subject"finding"takes a singular verb"is".14.Intracranial bleeding is a common complication of TBI()increases the risk of death anddisability.【C.,which】Intracranial bleeding is a common complication of TBI(traumatic brain injury),which increases the risk of death and disability.Here,a nonrestrictive attributive clause is used to describe a noun in a nonessential way.It can be removed from a sentence without changing the sentence’s meaning.15.主观题(1分)Please look at the following sentences."As for Diabetes mellitus,it represents amajor modifiable risk factor for the development of atherosclerotic cardiovascular disease (ASCVD),congestive heart failure(CHF),and mortality,conferring a15%increase in death compared to those without diabetes.The comparison of associations between measures of adiposity and outcomes in individuals with type2diabetes was the goal of this post hoc analysis."Do you think they are in agreement with academic style?If not,how would you revise the two sentences?Exercise51.The subject of the topic sentence should be the topic of the paragraph.【√】【考察paragraph writing中clear topic sentence部分原则】2.Order of emphasis is always recommended in methods section.【×】【考察paragraph writing中clear order of details部分原则】3.To make the order of details more effective,chronological order is recommended.【×】【Order of emphasis is more recommended.】4.The order of details will be efficient if they allow for a minimum of repetition.【√】【考察paragraph writing中clear order of details部分原则】5.We should keep a consistent verb tense to strengthen continuity.【√】【Avoiding a sudden shift in time is important】6.In order to emphasize the most important information,we should always repeat key terms at the endof the sentences.【×】【Keys terms should be repeated early in the sentence.】7.To make the language less repetitve,we should use as many ways to explain the key terms as possible.【×】【Keys terms should be repeated exactly in the sentence.】8.We should avoid the sudden shift of sentence topics,so putting old information before new is a great strategy.【√】【考察paragraph writing中consitent flow of ideas部分原则】9.Which of the following is not included in the most common orders of details in SCI papers?【C】A.announced orderB.time orderC.cause and effectD.emphasis order【考察paragraph writing中clear order of details部分原则】10.Which of the following is not a connective word that expresses contrast?【A】A.for another thingB.even soC.on the contraryD.Yet【考察use conective words部分原则】11.Having a family history of dementia puts you at greater risk of developing the condition.________, many people with a family history never develop symptoms.【D】A.SoB.For instanceC.In briefD.However【考察use conective words部分原则】12.The point of view should be that of____________.【B】A.first personB.third personC.second personD.above all【考察consistent point of view部分原则】13.It is very common to use direct questions in academic writing.【×】【Direct questions should be avoided.】14."We"is never applied in academic writing.【×】【t is acceptable to use we as the subject of sentences especially when describing methods.】15.（主观题）What challenges and difficulities did you meet when you were doing the transition between paragraphs?Exercise61.A good title is the most possible words that adequately describe the contents of the paper.【×】【A good title is the fewest possible words that adequately describe the contents of the paper.】2.A title should summarize the central idea of the paper concisely and correctly.【√】【考察title的功能】3.An informative and complete title should include the sufficient and necessary information for reader to know either what the research is about or what the research has discovered.【√】【考察title的特点】4.The function of the title of a descriptive paper is to express either the topic or the message of the paper through the independent variable and the dependent variable used in the study.【×】【The function of the title of a hypothesis testing paper is to express either the topic or the message of the paper through the independent variable and the dependent variable used in the study.】5.Titles need to be general to a potential reader quickly scanning a table of contents or performing an online search.【×】【Titles need to be comprehensible and enticing to a potential reader quickly scanning a table of contents or performing an online search.】6.Being brief and concise means you need to use accurate and clear words to indicate the clear relationship between variables and exact meaning of your research paper.【×】【Being accurate and clear means you need to use accurate and clear words to indicate the clearrelationship between variables and exact meaning of your research paper.】7.Paying attention to word order in the title is important because it can influence the reader’s interest in the paper.【√】【考察title的语言特点】8.Generally,words at the end of the title make the most impact.【×】【Generally,words at the beginning of the title make the most impact.】9.By removing extra and unspecific words,the final title should be unambiguous,memorable, captivating,and informative.【√】【考察title的语言特点】10.Correct use of prepositions in the title makes it clearer and helps the reader to understand how the title elements are related to each other.【√】【考察preposition的作用】11.A________is a word or a group of words used before a noun,pronoun,or noun phrase to show direction,time,place,location,spatial relationships,or to introduce an object.【C】A.VerbB.NounC.PrepositionD.Adjective【考察preposition的理解】12.________means we use the minimum words to provide the sufficient information of the research paper.【B】A.ClearityB.BrevityC.AccuracyD.Clear target【考察Brevity的含义】13.In________,phrases are used in the title to indicate what the paper is about.【A】A.a topic/phrase titleB.a topic/sentence titleC.a message/phrase titleD.a message/sentence title【考察topic/phrase title的含义】14.In________,phrase are used in the title to indicate what the paper has found.【D】A.a topic/sentence titleB.a topic/phrase titleC.a message/sentence titleD.a message/phrase title【考察message/phrase title的用法】15.（主观题）From your writing experience,what can be an effective title?Can you give an example? Exercise71.Introduction part explains“the known”,and“the unknown”of the field.【×】【It should explain“the known”,“the unknown”,and the new knowledge added by the findings of the current research”.】2.Two functions of Introduction are to provide enough information and to arouse the readers'interest in continuing reading your article.【√】3.The form of Introduction is like a cone,from small to large or narrow to broad.【×】【The form of Introduction is like an inverted cone,from large to small or broad to narrow.】4.Introduction ends with a clear statement summarizing your rationale,or your hypothesis or your purpose.【√】5.To formulate your objective,present tense is the best choice.【×】【Past Tense】ing proper adverbs is a good way to link different facts together to produce logical,clear text.【√】7.You should be cautious to cite a reference that you have not read and be sure to cite the source of the original document.【√】8.References should not only be selected from up-dated articles with higher impact factors.【×】【References should be selected from up-dated articles with higher impact factors.】9.Original literature should be selected rather than review articles.【√】10.Standard textbooks as references are always needed to list as well.【×】【There is usually no need to list standard text books as references and if this has been done,specify the place in the book.】11.Generally,Introduction section accounts for about_______of the total word count of the body of a typical research article.【C.10%】12.There are generally2-5paragraphs in the Introduction section,most commonly____paragraphs.【A.3】13.In the Introduction section,to describe something that has not happened yet,_________tense is recommended.【D.Present Perfect】14.To indicate the order of your experimental methods and results,which adverb is the most appropriate?【B.Subsequently】15.（主观题）Among all the suggestions provided in the lesson of Introduction part,which principle or techinique have you used before?You could give an example to illustrate.Exercise81.The subsections of the Methods in different medical papers follows the generic structure only.【×】【The subsections of the Methods in different medical papers follows a generic structure on the one hand,differ from observational studies to clinical trials on the other.】2.Interventions cannot be written in a single subsection with a single subtitle.【×】【Interventions can also be written in a single subsection with a single subtitle,or may not need to be described in more detail than given in the Study Design.】3.When drugs were used,state the generic name,manufacturer,purity,and concentration ofdrugs,also state the amount of drug administered per kilogram of body weight and duration.【√】4.When it comes to human subjects,authors usually present the detailed information in tables.【√】【Present the detailed information of the human subjects(the basic demographic profile)better in tables】5.Authors don't have to include a statement regarding obtaining approval from the ethics committeewith its registration Number.【×】6."The Declaration of Helsinki"is a set of ethics principles developed by the World MedicalAssociation to provide guidance to scientists and physicians in medical research involving humansubjects.【√】7.For a well-known method or apparatus,authors need not to be described.Only provide a reference.【√】8.Authors can only state how they calculated derived variables in Methods of Measurement andCalculation.【×】【State how you calculated derived variables either in Methods of Measurement and Calculation or in Analysis of Data.】9.In Analysis of Data subsection,authors can state the sample size(n)if the sample size analyzedfor each comparison is not obvious from the study design.【√】10.Within each subsection of the Methods,authors can organize topics in2types of orders:eitherchronologically or in order of most to least important.【√】11.METHODS must answer3questions【BCD】A.How many experiment have been done?B.What was used?C.What was done?D.How it was done?12.Which of the following subtitles of the Methods section are frequently used ones in clinicalstudies?【ABCD】A.Study(Human)SubjectsB.Inclusion and Exclusion CriteriaC.Study DesignD.Analysis of Data13.In the Study Design you often include the following information：【ABCD】A.Questions askedB.Independent variablesC.Dependent variablesD.All controls14.The types of details that are often placed in parentheses include:【ABCD】A.manufacturers’namesB.Model numberC.WeightsD.Doses and concentrationsExercise91.The results section should include as many data as possible.【×】2.Generally the results section should not include comparison of the results with others.【√】3.Data are always presented in the tables and figures,and never in the text.【×】4.Tables are used to present specific information or exact values while figures are used to showcomparisons,patterns or trends.【√】5.The results section could organize in chronological order,or in the order of importance.【√】6.All results should be given equal length in the results section.【×】7.Unnecessary intensifiers such as‘clearly’.‘essential’,‘quite’,‘basically’,‘rather’,‘fairly’‘really’and‘virtually’should be avoided.【√】8.Irrelevant results could be excluded from the results section,but results that do not support thehypothesis should be reported.【√】9.For clinical studies,the results section typically includes participant description,primary results,and secondary results.【√】10.The results section is usually written in the present tense.【×】11.The results section should present an effective interplay between the following except_____.【D】A.TablesB.FiguresC.TextD.References12.Data in the text of the results section should be______【A】A.Accurate and internally consistentB.In numeral formC.Repeating those in tables and figuresD.As detailed as possible13.Clarity in writing the results section could be achieved by the following except_______【C】。
The_choice_of_the_subject
原文的动词性成分作主语
我见到他就恶心. 到他就恶心 Whenever I see him, I feel sick. The very sight of him makes me sick. 昨天他们表演得很成功. 表演得很成功 昨天他们表演得很成功 They performed very successfully yesterday. Their performance yesterday was a very huge success.
原文的动词性成分作主语
必须特别强调某些高级政府官员贪污腐败的 必须特别强调某些高级政府官员贪污腐败的 强调 严重性. 严重性 We must put great emphasis on the seriousness of corruption and embezzlement among some highranking officials. Special emphasis must be placed on the gravity of graft / embezzlement and corruption among some high officials.
全运会上, 在刚刚结束的 全运会上 山东女子田径队有出色 表现. 表现 The Shandong women’s track and field team put on an excellent performance at China’s just-completed National Games. China’s just-completed National Games saw the outstanding performance by the Shandong women’s track and field team. 去年许多国家发生了严重的金融危机 许多国家发生了严重的金融危机. 去年许多国家发生了严重的金融危机 Last year witnessed a serious financial crisis in many countries.
现代主义the 20th Century American Literature
the 20th Century American Literature(1900-1910s)Historical BackgroundThe influence of WWI ：•an economic boom• a sudden jump in technology•The breakdown of old moral values ——bobbed hair, short skirts, women drinking and smoking • a tremendous disillusionment (幻想破灭，美国梦，Benjamin Franklin)•Nothing had changed.•There was a popular contempt轻视for the law—the prohibition of alcohol, bootleggers走私者, etc.•The dream美国梦had failed and the country was building up economic troubles toward disaster.• A loss of faith began with Darwin’s theories of evolution达尔文进化论. Without faith man could no longer keep his feeling and thought whole; hence a sense of life being fragmented变成碎片and chaotic混乱的. Without faith, man no longer felt secure and happy; hence the feeling of gloom阴暗and despair绝望•Bertrand Russell伯特兰·罗素（英国哲学家）, commented评论on the spirit of the period—Man must not expect any help from a beneficent慈善的God. Man must recognize that he is of noimportance in such a world ---- Nothing can preserve保护an individual life beyond the grave.Death will doom注定all human endeavors努力and achievements to ultimate extinction化为灰烬. He advises man to believe in himself, to face life with “a despairing courage绝望的勇气”.•.Imagism☐Imagism意象主义was a movement in early 20th-century Anglo-American英裔美国人poetry that favored赞成precision精度of imagery and clear, sharp language. The Imagists意象主义诗人rejected the sentiment情感and discursiveness散漫、推论typical of much Romantic and Victorian （强调理性）poetry.What is an image?☐T. E. Hulme: The image must en able one “to dwell存在于and linger徘徊upon a point of excitement, to achieve the impossible and convert转变a point into a line”.☐Ezra Pound: An image is “that which presents an intellectual and emotional complex in an instant 瞬间of time”.☐Richard Aldington: The exact word must bring the effect of the object before the reader as it had presented itself to the poet’s mind at the time of writing.Literary Sources of Imagism☐The Imagist Movement drew from a variety of poetic traditions—Greek, Provencal, Japanese and Chinese poetry. The ideographic表意的and pictographic象形文字的nature of Chinese language, and virile男性的laconism简洁and austere pregnancy丰富，意味深长which characterize ancient Chinese poetry fascinated the Imagists.three major phases☐1908—1909An Englishman, T. E. Hulme, founded a Poets’ Club in 1908, which met in Soho every Wednesday evening to discuss poetry. He believed that the most effective means to express the momentary瞬间的impressions is through “the use of one dominant image”.☐1912—1914Ezra Pound took over the movement. In 1912, they published a collection of poems, entitled Des Imagistes, in which a manifesto宣言came into being.⏹ a. Direct treatment of the “thing”, whether subjective or objective;⏹ b. To use absolutely no word that does not contribute to the presentation;⏹ c. As regarding rhythm, to compose in the sequence of the musical phrase, not in thesequence of a metronome.☐1914—1917Amy Lowell took over the movement and developed it into “Amygism”. In 1915, 1916, 1917, three volumes of Some Imagist Poets came out, containing six principles based on the original three. After 1917, Imagism ceased to be a movement.Features of Imagism1.To use the language of common speech, but to employ采用the exact word, not the nearly-exact,nor the merely decorative装饰性的word.2.We believe that the individuality of a poet may often be better expressed in free verse自由诗体than in conventional传统的forms. In poetry, a new cadence韵律、节奏means a new idea.3.Absolute freedom in the choice of subject.4. To present an image. We are not a school学派of painters, but we believe that poetry should render particulars exactly and not deal in vague generalities模糊的概论, however magnificent华丽的and sonorous响亮的. It is for this reason that we oppose the cosmic广大无边的poet诗人, who seems to us to shirk逃避the real difficulties of his art.5. To produce a poetry that is hard and clear, never blurred玷污nor indefinite.6. Finally, most of us believe that concentration is of the very essence本质of poetry.In a Station of the Metro☐ a classic specimen of Imagist poetry☐the use of one dominant image to represent what he was experiencing☐apparition: appearance, something which shows up; something which is not real and which cannot be clearly observed☐influence from ancient Chinese poetry (《长恨歌》: “玉容寂寞泪阑干，梨花一枝春带雨.”)⏹The apparition of these faces in the crowd;⏹Petals on a wet, black bough.☐人群中那些亡魂的脸花瓣，在潮湿的黑色枝头荒木田守武——俳句落花飞回枝蝴蝶Ezra Pound (译文)A fallen blossom is coming back to the branchLook, a butterfly题都城南庄去年今日此门中,人面桃花相映红。
消费者最优选择英文
Examples of ‘Kinky’ Solutions -the Perfect Complements Case
x2
U(x1,x2) = min{ax1,x2}
MRS = -
x2 = ax1 MRS = 0
x1
Examples of ‘Kinky’ Solutions --
the Perfect Complements Case
x1
Examples of Corner Solutions -the Non-Convex Preferences Case
x2
The most preferred affordable bundle
x1
Examples of Corner Solutions --
the Non-Convex Preferences Case
x2
U(x1,x2) = min{ax1,x2}
MRS = -
MRS is undefined
x2 = ax1 MRS = 0
x1
Examples of ‘Kinky’ Solutions --
the Perfect Complements Case
x2
U(x1,x2) =
min{ax1,x2}
x2
U(x1,x2) =
min{(aax)1p,x12x}1* + p2x2* =
m (b) x2* = ax1*
x2 = ax1
x2*
x1*
x1
Summary:
Three Steps to Find the Optimal
Choice of the Consumer
uStep 1: Draw the budget set; uStep 2: Draw the indifference curves;
语言学教程(第四版)练习 第4章
Chapter Four From Word to TextI. Mark the choice that best completes the statement.of the following term does NOT mean the same as the relation of substitutabilityA. Associative relationB. Paradigmatic relationC. Vertical relationD. Horizontal relation2. Clauses can be used as subordinate constituents and the three basic types of subordinate clauses are complement clauses, adjuncts clauses and _______.A. relative clausesB. adverbial clausesC. coordinate clausesD. subordinate clauses3. Names of the syntactic functions are expressed in all the following terms EXCEPT ______.~A. subjects and objectsB. objects and predicatorsC. modifiers and complementsD. endocentric and exocentric4. In English, case is a special form of the noun which frequently corresponds to a combination of perception and noun and it is realized in all the following channels EXCEPT _______.A. inflectionB. following a prepositionC. word orderD. vertical relation5. In English, theme and rheme are often expressed by _____ and ____.A. subject; objectB. subject; predicateC. predicate; objectD. object; predicate6. Phrase structure rules have _____ properties.A. recursiveB. grammaticalC. socialD. functional7. Which of the following is NOT among the three basic ways to classify languages in the worldA. Word orderB. Genetic classificationC. Areal classificationD. Social classification:8. The head of the phrase the city Rome is ______.A. the cityB. RomeC. cityD. the city Rome9. The phrase on the shelf belongs to ______ construction.A. endocentricB. exocentricC. subordinateD. coordinate10. The sentence They were wanted to remain quiet and not to expose themselves isa _____ sentence.A. simpleB. coordinateC. compoundD. complexII. Mark the following statements with “T” if they are true or “F” if they are false. 1.The relation of co-occurrence partly belong to syntagmatic relations, partly toparadigmatic relations.2.One property coordination reveals is that there is a limit on the number ofcoordinated categories that can appear prior to the conjunction.3.…4.According to Standard Theory of Chomsky, deep structure contain all theinformation necessary for the semantic interpretation of sentences.5.In English, the object is recognized by tracing its relation to word order and byinflections of pronouns.6.Classes and functions determine each other, but not in any one-to-one relation.ually noun phrases, verb phrases and adverbial phrases belong to endocentrictypes of constriction.8.In English the subject usually precedes the verb and the direct object usuallyfollows the verb.9.In the exocentric construction John kicked the ball, neither constituent stands forthe verb-object sequence.10.A noun phrase must contain a noun, but other elements are optional.11.In a coordinate sentence, two (or more) S constituents occur as daughters andco-heads of a higher S.III. Fill in each of the following blanks with an appropriate word. The first letter of the word is already given.1.|2.The subordinate constituents are words which modify the Heads andconsequently, they can be called m____________.3.John believes (that the airplane was invented by an Irishman). The part in thebracket is a c_________ clause.4.In order to account for the case of the subject in passive voice, we have anothertwo terms, p____________ and n__________.5.There is a tendency to make a distinction between phrase and w_______,which is an extension of word of a particular class by way of modification with its main features of the class unchanged.6.Recursiveness, together with o_______, is generally regarded as the core ofcreativity of language.7.Traditionally, p_________ is seen as part of a structural hierarchy, positionedbetween clause and word.8.The case category is used in the analysis of word classes to identity the s______relationship between words in a sentence.9.Clause can be classifies into FINITE and NON-FINITE clauses, the latter includingthe traditional infinitive phrase, p__________, and gerundial phrase.10.Gender displays such contrasts as masculine: feminine: n_______.11.English gender contrast can only be observed in g__________ and a smallnumber of l__________ and they are mainly of the natural gender type.…IV. Explain the following concepts or theories.1.Syntax2.IC analysis3.Relation of co-occurrence4.Category5.RecursivenessVI. Answer the following question.1.What are endocentric construction and exocentric construction2.What are the basic functional terms in syntaxVII. Essay question.1.Explain an comment on the following sentence a and b.a.John is easy to please.b.John is eager to please.2.￥ment on the statement, “Linguistic structure is hiearchical”I. Mark the following statements with “T” if they are true or “F” if they are false.1.The syntactic rules of any language are finite in number, but they are capable ofyielding an infinite number of sentences.2.Although, a single word can also be uttered as a sentence, normally a sentenceconsists of at least a subject, its predicate and an object.\3.The sentences are linearly structured, so they are composed of sequence ofwords arranged in a simple linear order.4.his upon an idea.idea hit upon John.In the above sentences, the subject and object constituent by the sentences switch their position. Although sentence b is absurd, it is still grammatical, because John and an idea are of the same phrasal category.5.Though they are of a small number, the combinational rules are powerful enoughto yield all the possible sentences and rule out the impossible ones.6."7.In a sentence like Mary likes flowers, both Mary and flowers are not only Nouns,but also Noun Phrases.8.The recursive property can basically be discussed in a category-based grammar,but not in a word-based grammar.9.An XP must contain an X which is called the phrasal head.10.In the phrase this very tall girl, tall girl is an obligatory element and the head ofthe phrase.11.a. The man beat the child. b. The child was beaten by the man.In the above sentences, the movement of the child from its original place to a new place is a WH- movement.12.Tense and aspect, the two important categories of the verb, nowadays are viewedas separate notions in grammar.13.The structuralists regard linguistic units as isolated bits in a structure (or system).14.IC analysis can help us to see the internal structure of a sentence clearly and itcan also distinguish the ambiguity of a sentence.15.Structural linguists hold that a sentence does only have a linear structure, but ithas a hierarchical structure, made up of layers of word groups.16.*17.In Saussure’s view, the linguist cannot attempt to explain individual signs in apiecemeal fashion. Instead he must try to find the value of a sign from its relation to others, or rather, its position in the system.18.The theme-rheme order is the usual one in unemotional narration, which is asubjective order.19.What is new in Halliday is that he has tried to relate the functions of language toits structure.20.Sentence is a basic unit of structure in functional grammar.21.The interpersonal function of language refers to the idea held by Halliday thatlanguage serves ot establish and maintain social relations.22.Finite is a function in the clause as a representation, both the representation ofouter experience and inner experience.23.The relations of co-occurrence partly belong to syntagmatic relations, partly toparadigmatic relations.24.According to Chomsky, grammar is a mechanism that should be able to generateall and only the grammatical sentences of a language.25.In English, the subject of a sentence is said to be the doer of an action, while theobject is the person or thing acted upon by the doer. Therefore, the subject is always an agent and the patient is always the object.26.In English, the object is recognized by tracing its relation to word order and byinflections of pronouns.27./28.Classes and functions determine each other, but not in any one-to-one relation.29.The syntactic rules of a language are finite in number, and there are a limitednumber of sentences which can be produced.30.Structuralism views language as both linearly and hierarchically structured.31.Phrase structure rules provide explanations on how syntactic categories areformed and sentences generated.32.UG is a system of linguistic knowledge and a human species-specific gift whichexists in the mind of a normal human being.33.Tense and aspect are two important categories of the verb, and they wereseparated in traditional grammar.~II. Fill in each of the following blanks with (an) appropriate word(s).1.As is required by the ______, a noun phrase must have case and case is assignedby verb, or preposition to the _________ position or by auxiliary to the ________position.2.Adjacency condition states that a case _________ and a case _______ should stayadjacent to each other.3.The general movement rule accounting for the syntactic behavior of anyconstituent movement is called __________.4.The phrase structure rules, with the insertion of the lexicon, generate sentencesat the level of _________.5.The application of syntactic movement rules transforms a sentence from the levelof ________ to that of ______.6.In English there are two major types of movement, one involving the movementof an NP is called __________ movement and the other a WH-word is called _________movement.7. a. The boy ate the apple.c.The apple was eaten by the boy.In Sentence b, the boy and the apple are moved from their original positions in Sentence a to new positions, with the boy _________ to the right and the man ________ to the left.8.—9.In the sentence the man was bitten by a dog, the man is both the _______subject and the ___________ object.10.The decision on where to make the cuts in IC analysis relies on ________:whether a sequence of words can be substituted for a single word and the structure remains the same.11.IC Analysis is different from the traditional parsing in that IC emphasizes thefunction of the _________ level-word group, seeing a hierarchical structure of the sentence as well.12.The subordinate constituents are words which modify the head and consequently,they can be called __________.13.John believes (that the airplane was invented by an Irishman).The part in the bracket is a __________ clause.14.In order to account for the case of the subject in passive voice, we have anothertwo terms, ________ and _________.15.English gender contrast can only be observed in ________ and a small number of_______ and they are mainly of the natural gender type.16.There is tendency to make a distinction between phrase and ________, which isan extension of word of a particular class by way of modification with its main features of the class unchanged.17.Recursiveness, together with _________, is generally regarded as the core ofcreativity of language.18.)19.Normally a sentence consists of at least a subject and a predicate which containsa ________ verb or a verb phrase.20.The sequential order of words in a sentence suggests that the structure of asentence is ________.21.The starting point of an utterance which is known in the given situation and fromwhich the speaker proceeds is named ________.22.___________ structure can become the sole responsible structure for semanticinterpretation by the introduction of the trace theory.III. Mark the choice that best completes the statement.sentence John likes linguistics, but Mary is interested in history is a _______ sentence.A. simpleB. coordinateC. complexD. relational2. In the sentence Mary told Jane that John liked linguistics the introductory word that is called _______.A. coordinating conjunctionB. conjunction—C. subordinatorD. embedded word3. The student The above segmentation truthfully reveals the _______ nature of sentence structure.A. hierarchicalB. linearC. horizontalD. parallel4. The sentence The tall man and women left can be illustrated by tree diagram _____.A.(1)B.(2)C. both (1) and (2)D. neither(1)@A. satB. broughtC. pushedD. nonewas linguistics that John liked the mostWhich of the following statements about the two sentences (a and b) given above is NOT trueA."B.In both sentence a and sentence b, John is the logical subject.C.I n structural concept, John is the structural subject of a sentence.D.It in sentence b is the structural subject of the matrix clause.E.J ohn is the structural subject in both a and b.conclusion that a set of principles or rules govern language use is based on the observation that _________.make acceptability judgment about sentences they have never heard before.is a habit-structure.accounts for language acquisition.information must form part of syntactic movement.symbol N indicates a/an ________.~category categorycategory D. lexical insertion rulethe following combination possibilities, ______ can NOT be generated from the following rule: NP→(Det)(Adj)N(PP)(S).A. NP→N →Det Adj S →Det N →Det Adj N PPS.advantage of X-bar syntax over phrase structure syntax is that X-bar.a ploliferation of redundant intermediate categories.us to identify indefinitely long embedded sentences.C. allows as to postulate categories other than lexical and phrasal.D. forces us to conclude that the ambiguity of phrases like the English King islexical rather than structural.11. Which set of rules generates the following tree structures|A. S→NP VPB. NP→VPNP→N PP NP→NP NP PPVP→V NP VP→V NP PPPP →P NP PP →P NPNP→N NP →N&VP VP D, S NP VPNP→(NP/PP) NP →NP (NP /PP)VP →V NP VP →V NPPP →P NP PP →P NPNP→N NP →Nseems they are quite fit for the job.b. They seem quite fit for the job.Sentence b is a result of ______ movement.. D. None13. The head of the phrase underneath the open window is _______."following statements are in accordance with Hallliday’s opinion on language EXCEPT _______.use of language involves a network of systems of choices.B. Language is never used as a mere mirror of reflected thought.is a system of abstract forms and signs.functions as a piece of human behavior.is more concerned with ____ relations in his approach to syntax.is a type of control over the form of some words by other words inCertain syntactic constructions and in terms of certain category.:C. BindingD. Co-command17. Clauses can be used as subordinate constituents and the three basic types of subordinate clauses are complement clauses, adjunct clauses and _____.clauses clausesclauses clausesof the syntactic functions are expressed in all the following terms EXCEPT_____.and objects and predicatorsand complements D. endocentric and exocentricEnglish, case is a special form of the noun which frequently corresponds to a combination of preposition and noun and it is realized in all the following channels EXCEPT ______.a preposition order relation20. Clauses can be classified into finite and non-finite clauses, _____ including the traditional infinitive phrases, participial phrase and gerundial phrase.:A. the formerB. the latter D. neitheris the _______ on case assignment that states that a case assignor and a case recipient should stay adjacent to each other.A. Case Condition ConditionCondition Parameter.analysis is a way to analyze _______ meaning.A. phonemeB. wordC. phrase…d. sentenceof the following italic parts is NOT an idiomA. How to you doB. How did you doC. He went to it hammer and tongs.D. They kept tabs on the Russian spy.we say that we can change the second word in the sentence she is singing in the room with another word or phrase, we are talking about ______.A. governmentB. linear relationsC. syntactic relationsD. paradigmatic relationsthe phrase structure rule S→NP VP, the arrow can be read as ______.A. hasB. generatesC. consists ofD. is equal toIV. Answer the following questions as comprehensively as possible, giving examples if necessary.1.The following two sentences are ambiguous. Show the two readings of each bydrawing its respective tree diagrams.(1)The ball man and woman left(2) Visiting professor can be interestinge an example to show what a tree diagram is (as it is used inTransformational-Generative Grammar).e an example to show what IC analysis is.4.What are the three general functions of language according to Halliday5.What distinguishes the structural approach to syntax from the traditional one6.Some grammar books say there are three basic tenses in English-the present, thepast and the future; others say there are only two basic tenses –the present and the past. Explain what tense is and whether it is justifiable to say there is a future tense in English.￥。
主语的选择 -Passage 1
1.主语的选择Translate the following into Chinese，paying special attention to your choiceof the subject in your Chinese version for each of them. Then compare yourChinese transla tion with the original English sentence to see if there’s anydifference in terms of changes in parts of speech.(1)Alarm began to take possession of him.他开始惊恐不安起来。
(2)His weariness and the increasing heat determined him to sit down in the firstconvenient shade.他疲惫不堪，天气也越来越热，于是赶紧就近找个合适的阴凉处坐下来休息。
(3)Improved housing has also contributed to a sharpened sense of aesthetics.改善住宅条件有助于提高审美意识。
Cf: 住房条件的改善也促使人们的审美意识得到了改观。
(4)When something a little out of the ordinary takes place at a bar, the sense ofit spreads quickly.酒吧间发生的事情稍微有点异常，人们很快就会感觉出来。
(5)Careful comparison of them will show you the difference.仔细比较便可知其不同之处。
(6) A glance through his office window offers a panoramic(notes: bird’s-eye)view of the Washington Monument and the Lincoln Memorial.你从他办公室窗口向外一望，便可见到华盛顿纪念碑和林肯纪念堂的全貌。
专业英语四级完型填空语法与词汇-30_真题-无答案
专业英语四级完型填空、语法与词汇-30(总分100,考试时间90分钟)PART Ⅲ CLOZETo understand the marketing concept, it is only necessary to understand the difference between marketing and selling. Not too many years ago, most industries concentrated (1) on the efficient production of goods, and then relied on " (2) salesmanship" to move as much of these goods as possible. Such production and (3) focuses on the needs of the seller to produce goods and then (4) them into money.Marketing, (5) , focuses on the wants of consumers. It begins with first analyzing the (6) and demands of consumers and the producing goods that will satisfy them. This eye-on-the-consumer approach is known as the marketing concept, which simply means that (7) trying to sell (8) is easiest to produce or buy for resale, the makers and dealers first (9) to find out what the consumer wants to buy and then (10) making it (11) for (12) .This concept does not imply that business is benevolent or that consumer satisfaction is given (13) over profit in a company. There are always (14) to every business transaction—the firm and the customer—and each must be satisfied before trade occurs. Successful merchants and producers, however, recognize that the surest route to profit is (15) understanding and catering to customers.A(n) (16) example of the importance of catering to the consumer (17) itself in mid-1985, when Coca Cola changed the flavor of its drink. The (18) of the new flavor by a (19) portion of the public (20) a prompt restoration of the Classic Coke, which was then marketed alongside the new. King Customer ruled!1. A. dominantly B. prominently C. primarily D. primitively2. A. persuasive B. convincing C. persuadable D. convincible3. A. selling B. industries C. buying D. purchase4. A. alter B. modify C. convert D. switch5. A. on the whole B. in general C. on the other hand D. in addition6. A. preferences B. likes C. preferment D. favorite7. A. except B. except for C. instead of D. besides8. A. wherever B. whatever C. anything D. everything9. A. effort B. try C. attempt D. endeavor10. A. go for B. go about C. go through D. go with11. A. accessible B. available C. convenient D. obtainable12. A. buy B. sell C. production D. purchase13. A. prioritization B. preference C. priority D. privilege14. A. many sides B. two sides C. the same side D. different sides15. A. through B. for C. with D. in16. A. striking B. noticeable C. prominent D. outstanding17. A. showed B. indicated C. revealed D. presented18. A. acceptance B. receptivity C. popularity D. non-acceptance19. A. small B. considerable C. meaningful D. considerate20. A. brought about B. brought back C. brought in D. brought upPART Ⅳ GRAMMAR AND VOCABULARY1. —Who called this morning?—______.A. My mother's friendB. A friend of my motherC. My mother friendD. A friend of my mother's2. He is a brilliant scholar and is everywhere recognized ______.A. as suchB. as muchC. such asD. so as3. This book must ______ by the end of next month.A. finishB. have finishedC. be finishedD. to be finished4. We'd rather you ______ the account tomorrow.A. settledB. settleC. would settleD. will settle5. There was a teapot fashioned like a china duck, out of ______ open mouth the tea was supposed to come.A. whichB. itsC. thatD. whose6. ______ we have finished the course, we shall start doing more revision work.A. For nowB. Since thatC. Now thatD. By now7. Britain's press is unusual ______ it is divided into two very different types of newspaper, the quality press and the popular press.A. in howB. in whatC. in whichD. in that8. He made a long speech ______ his ignorance of the subject.A. only showingB. only showedC. only to showD. only as to show9. There is a real possibility that these animals could be frightened, ______ a sudden loud noise.A. being thereB. should there beC. there wasD. there have been10. It was to New York ______ he went in the hope of finding work on one of the New York newspapers.A. whichB. whereC. asD. that11. ______ before, his first performance for the amateur dramatic group was a success.A. Though having never actedB. As he had never actedC. Despite he had never actedD. In spite of his never having acted12. No one would have time to read or listen to an account of everything ______ going on in the world.A. it isB. as isC. that isD. what is13. There was a serious accident yesterday. Do you know which driver ______ the accident?A. was to blame forB. was to be blamed forC. is going to blame forD. is going to be blamed for14. ______ in the past, at the moment it is a favorite choice for wedding gown.A. Unpopular has as white beenB. White has been as unpopularC. Unpopular has been as whiteD. Unpopular as white has been15. He recommended that we ______ swim when there was a possible storm.A. need notB. would notC. notD. must not16. He is that kind of man who is penny wise and ______ foolish.A. poundB. currencyC. moneyD. dollar17. As advised, you ought to spend your time on something ______ researching into.A. worth ofB. worthC. worthyD. worthless18. Fire crews have been operating at full ______.A. runB. lengthC. stretchD. end19. Our ______ were turned down without any discussion at the meeting.A. prepositionsB. propositionsC. advicesD. proposes20. The dictionary is very thick and it ______ 5,000 pages.A. runs afterB. runs out ofC. runs throughD. runs to21. He knew of no patient ______ to ring him at that hour.A. hardlyB. likelyC. seeminglyD. possibly22. The ______ improvement in her typing has made her boss very pleased.A. distinctB. distinctiveC. distinguishedD. distinguishing23. A last-minute goal ______ the team of victory.A. stolenB. excludedC. robbedD. mobbed24. My mother's hospital expenses were slowly ______ my income.A. disappearingB. drainingC. spendingD. dispersing25. After reading these books, the student was ______ to the Darwinian theory of evolution.A. changedB. convertedC. transferredD. adjusted26. Many countries have adopted systems of ______ education in order to promote the average level of education.A. constrainedB. compulsoryC. cardinalD. conventional27. The old gentleman was a very ______ looking person, with gray hair and gold spectacles.A. respectfulB. respectiveC. respectableD. respecting28. What became ______ the student who used to live with you?A. ofB. outC. upD. for29. If these measurements also reduce unemployment, that is ______.A. as good asB. to the goodC. all to the goodD. for good30. The price of the coal will vary according to how far it has to be transported and how expensive the freight ______ are.A. paymentsB. chargesC. fundsD. prices。
国际贸易实务双语教程(第三版)课后答案解析
Unit 1 A brief introduction to international tradeKeyI. Answer my questions1. International trade is business whose activities involve the crossing of national borders. It includes not only international trade and foreign manufacturing but also encompasses the growing services industry in areas such as transportation, tourism, banking, advertising, construction, retailing, wholesaling, and mass communications. It includes all business transactions that involve two or more countries. Such business relationship may be private or governmental.2. Sales expansion, resource acquisition and diversification of sales and supplies.3. To gain profit.4. To seej out foreign markets and procurement.5. There are four major forms which are the following:Merchandise exports and Imports, Service Exports and Imports, Investment and Multinational Enterprise.6. It is the account which is a summary statement of the flow of all international economic and financial transactions between one nation (eg.the United States ) and the rest of the world over some period of time, usually one year.7. Merchandise Exporting and Importing.8. Yes. There are great differences between them.1) direct investment takes place when control follows the investment. It usually means high commitment of capital, personnel, and technology abroad. It aims at gaining of foreign resources and foreign markets. Direct investment may often get higher foreign sales than exporting. And sometimes it involves two or more parties.2) While portfolio investments are not under control. And they are used primarily for financialpurposes. Treasures of companies, for example, routinely more funds from one country to another to geta higher yield on short term investments.9. MNE is the abbreviation of the multinational enterprise. Its synonyms are NNC (the multinational corporation) and TNC (transnational corporation).10. Examples are travel, transport, fee, royalties, dividends and interest.11. The choice of forms is influenced by the objective being pursued and the environments in which the company must operate.12. It is limited by the number of people interested in a firm’s products and services and by customers’ capacity to make purchase.13. This is because at an early stage of international involvement these operations usually take the least commitment and least risk of a firm’s resources.14. Royalties means the payment for use of assets from abroad, such as for trademarks patens, copyrights, or other expertise under contract known as licencing agreements.Royalties are also paid franchising.15. It is a way of doing business in which one party (the franchiser) the use of a trademark that is an essential asset for the franchisers’ business.II Match each one on the left with its correct meaning on the right1. J2.A3.E4.B5.C6.D7.I8.G9.F 10.HIII Translate the following terms and phrases into Chinese1 购买力11经济复苏；恢复2潜在销售量12 经济衰退3加价，涨价13间接投资4国内市场14有形货物5制成品15有形进出口6边际利润16收入及支出；岁入及岁出7市场占有率17超额能力8贸易歧视18贸易中间人（商）；经纪人9时机选择19全部包建的工程承包方式10经销周期20许可证协定IV Case Study1 [Answer]：Batteries called "white elephant" exported from China were very popular in Southeast Asia, because "white elephant" was a lucky thing in Southeast Asia, but no one was interested in it in the market of Europe and the United States. The boss of the company was very strange that the quality of the battery or the price of reasons, so he asked his staff to investigate. Finally he found that is the brand "white elephant" to be blame. The brand's name translated into English was "white elephant" which meant something were no use but cumbersome in Western countries. It was really a bad translation from culture information perspective. The meaning derived from a legend. According to the legend, there was a king who hated a minister, so he gave a white elephant to the minister for punishment. The minister has to take care of the white elephant, he couldn't give it to others or kill it because it's the king gave it to him. However, the appetite of the white elephant was so great, and the minister became poorer. So it showed people in western countries would not buy the battery for the consumers have no willing to buy something useless but cumbersome.V. OpenVI.Translate the following into English1. Trade is often the ‘engine’ of growt h. However oversimplified this metaphor may be, it does serve to underline the importance of foreign trade in the process of growth. A healthy expansion of exports may not always be sufficient condition for rapid and sustained growth, but a strong positive association between the two is clearly undeniable. Trade expansion contributes to economic growth in many ways. Among them are the benefits of specialization; the favorable effects of international competition on domestic economic efficiency; the increased capacity to pay for the imports required in development and more generally the stimulus to investment.2. International trade is the exchange of goods and services produced in one country for goods and services produced in another country. In addition to visible trade, which involves the import and export of goods and merchandise, there is also invisible trade, which involves the exchange of services between nations. Nations such as Greece and Norway have large maritime fleets and provide transportation service. This is a kind of invisible trade. Invisible trade can be as important to some nations as the export of raw materials or commodities is to others. In both cases, the nations earn the money to buy necessities.3. There exist different ways of conducting international business. Exclusive sale means the seller gives the overseas client the exclusive right of selling a particular product in a designated area within a specified period of time. In this kind of business transaction, the product is bought by the exclusive seller and therefore he should sell the product by himself, assuming sole responsibilities for his profit and loss. Exclusive sale is different from agency where only commission is involved. And difference exists between general contract and exclusive sales because the exclusive seller enjoys exclusive right in a particular area.4. There is no country in the world that can produce all the products it needs. Thus countries join in international division of labor for effective production and reproduction. Sometimes a country can buy goods and services from abroad on a barter basis. Barter means doing business by exchanging goods of one sort for goods of another sort without using money. Barter trade itself is not enough to meat a country’s imp ort needs. But as a form of international trade, it is still attractive in developing countries where foreign exchange is in short supply and inflow of foreign funds is far from sufficient to meet their obligations in external trade.Unit 2 General Procedures of Export and Import TransactionI. Answer the following questions(Omited)II. Filling the blanks with the suitable words in the text:1.meeting/satisfying;2.agent, foreign/overseas;mission;4.own;5.setting;6.patent;7.profits;8.outlets; 9.joint, venture; 10.subsidiaryIII. J udge the following statement, mark True (T) or False(F)1F 2. T 3. F 4. F 5.F 6.F 7.T 8.F 9.F 10. TIV. Explain the meaning of the words or phrases below as requested1. Offer: An offer is a proposal made by sellers to buyers in order to enter into the contract.2. Withdrawal: It means an offer by the offerer has been withdrawn before it is reached to the offeree in order to prevent its entry into force.3. Enquiry: An enquiry is a request for business information, such as price lists, catalogue, samples, and details of the goods or trade terms. It can be made either by the importer or the exporter.4. Acceptance: Acceptance is a statement made by other conduct of the offerees indicating unconditional consent toan offer.5. Shipping agent: Shipping agent(船代）is a ship owner's representative whose job is to find the ships to carry.V. Compose a letter of enquiry with the following particulars:KeysMessrs. Arthur Grey & Son,19 Cheapside,London, E.C.2Dear Sirs,We have obtained your name and address from China Council for Promotion of International Trade and learned that you are one of the leading exporters of Ice Box in your district.We are now interested in 100 sets of the said article and should be pleased if you would let us know whether you can supply us with the quantity and quality we desire. Please quote us your best price on CIF Guangzhou basis. When offering, please state clearly terms of payment, time of delivery, packing conditions together with illustrated catalogue for our consideration.We are looking forward to your early reply.Yours faithfully,KeyDear Sirs,Thank you for your letter of 5th May. We are glad to learn of the inquiries you have had from your customers for our raincoats. Our "D.D." range is particularly suitable for warm climates, and during the past years we have supplied this range to dealers in several tropical countries, from many of whom we have already had repeated orders. This range is popular not only because it is light in weight, but also because the material used has been specially treated to prevent excessive condensation on the inside surface.For the quantities you mention we are pleased to quote as follows:"D.D." Raincoats100 men's medium @ US$14.50 US$ 1,450100 men's small 14.0 1,400100 women's medium 13.2 1,320100 women's small 12.7 1,270US$ 5,440Payment: by irrevocable L/C at sightShipment: Shipment will be effected within three or four weeks after receiving the L/C.This offer is subject to our final confirmation. We feel you may be interested in our other products and enclose some pamphlets for your reference.We are awaiting your early orders.Yours sincerely,Keys:Dear Sirs,We thank you for your quotation May 10 for 1,000 sets of Hair IceBox. We find your price as well as delivery date satisfactory, however, we would give our suggestions of an alternation of your payment terms.Our past purchase of other household electrical appliances from you has been paid as a rule by confirmed, irrevocable letter of credit at sight. On the basis, it has indeed cost us a great deal. From the moment to open credit till the time our buyers pay us, the tie-up of our funds lasts about four months. Under the present circumstances, this question is particular taxing owing to the tight money condition and unprecedentedly high bank interests.In view of our long business relations and our amicable cooperation prospects, we suggest that you accept either “cash against documents on arrival of goods” or “drawing on us at 60 day’s sight”.Your first priority to the consideration of the above request and an early favorable reply will be highly appreciated.Yours sincerely,VIII. Translate the followings into English1). Economic activity began with the cavemen, who was economically self-sufficient. He did his own hunting, found his own shelter, and provided for his own needs. As primitive populations grew and developed, the principle of division of labor evolved. One person was more able to perform some activity than another, and therefore each person concentrated on what he did best. While one hunted, another fished. The hunter then traded his surplus to the fisherman, and each benefited from the variety of diet.In today’s complex economic world, neither individuals nor nations are self-sufficient nations are self-sufficient. Nations have utilized different economic resources; people have developed different skills. This is the foundation of international trade and economic activities.Foreign trade, the exchange of goods between nations, takes place for many reasons. The first, as mentioned above, is that no nation has all of the commodities than it needs. Raw materials are scattered around the world. Large deposits of copper are mined in Peru and Zaire, diamonds are mined in South Africa, and petroleum is recovered in Middle East. Countries that do not have these resources within their own boundaries must buy from countries that export them.Foreign trade also occurs because a country often does not have enough of a particular item to meet its needs. Although the United States is a major producer of sugar, it consumes more than it can produce internally and thus must import sugar.Third, one nation can sell some items at a lower cost than other countries. Japan has been able to export large quantities of radios and television sets because it can produce them more efficiently than other countries. It is cheaper for the United States to buy these from Japan than to produce them domestically.Finally, foreign trade takes place because of innovation or style. Even though the United States produces more automobiles than any other country, it still imports large quantities of autos from Germany, Japan and Sweden, primarily because there is a market for them in the United States.2). The different kinds of trade nations engaged in are varied and complex, a mixture of visible and invisible trade. Most nations are more dependent on exports than on any other activity. The earnings from exports pay for the imports that they need and want. A nation’s balance of payment is a record of these complex transactions. By reflecting all of these transactions in monetary terms , a nation is able to combine the income it receives, for example, from exports, tourists expenditures, and immigrantremittances. This combined incomes is then spent on such items as manufactured goods from other countries, travel for its citizens to other countries, and the hiring of construction engineers.IX. Case Study[Answer]:A 公司与B公司的第一封信函可视为发盘，在该发盘中A公司对包装做出了要求。
2020年10月24日雅思考试真题及答案
2020年10月24日雅思考试真题及答案雅思线下10月24日的考场昨日结束，真题及答案如下：2020年10月24日雅思听力部分：SECTION 1主题：房租租赁Renting House题型：填空参考答案：1. Contact Number: 617423602. a new kitchen3. a good view of a lake4. the 3rd bedroom is downstair5. the 3rd bedroom can be changed into a living room6. A townhouse on Cardinal Street can see the park7. if you can drive8.good choice of school9. Renting price include electricity10. need to pay a deposit in advanceSECTION 2主题：农场介绍Farm（19年11.16原题）题型：选择+地图参考答案：11. the wages of the city farm staff are paid by the city council12. the farm suns workshops where children can learn about the problem faced by farmers13. which event is it most important to book ahead？little horses rides14. how many types of wild bird have been found on the farm site? C.1915. which course is for adults? art classes地图配对题：16. cafe：J17. station：E18. B19. F20. HSECTION 3：主题：论文讨论Dissertation题型：选择+匹配参考答案：选择题21.男生论文选题的动机Chose the subject because?A Leam a lotB. Interested in an articleC. He was impressed by a professor’s class22.女生选题的动机The female chose the subject because?B. useful for future career(原文中说的是beneficial)C. advise from previous tutor23.男生预想的困难What was he worried about?A. need more motivationB. deadlineC. too many materials, do not know where to start24.女生的感受？A.exciting, her own choice25.老师说选择研究方法时什么最重要？C. relevant26.男女生都同意的一点是什么？C. note all the reference匹配题26. both agree: C. note all the reference27. timetable: E. not graded28. short outline: A. approved before29. abstract: D. final stage30. first draft: C. work in pairsSECTION 4：主题：超市的发展Research on A Chain Store in the UK题型：填空参考答案：31. opening more branches of petrol stations to increase market share32. reduce number of branches in Southern Scotland33. close London and Oxford head office34. focus on fresh food35. 超过200个员工不得不被retrained and transferred36. had a contract manager to handle the discussion37. retail store should be flexible in profits38. open mind in strategies for company expansion39. seek help form the partners40. save cost by changing organization2020年10月24日雅思阅读部分：Passage 1厄尔尼诺现象El-nino-the usual weather in the Pacific题型：判断+填空文章介绍了厄尔尼诺显现的影响，“康拉德”号的海上调研以及结果，最后Gilbert Walker教授的理论研究和证实。
认知语言学
THE +BILLIARD BALL+ METAPHOR (1) after being activated by the touch of the cue(球杆) (2) the white ball is pushed against another ball, and then part of the original energy is transmitted to the second ball, which hits a third ball again and transmits energy to it and so on. (3) the remaining energy is absorbed by the cushioned edges or by the pockets of the billiard table.
Susan
is peeling a banana. subject=agent Susan loves bananas. subject=experiencer The hammer breaks the glass. subject=instrument The glass broke. subject=patient
Susan
resembles my sister. Susan is peeling a banana. Susan loves bananas. The hammer breaks the glass. Susan has a large library. Susan received the present . Susan swam the Channel. The garden is swarming with bees. There was a loud bang.
英汉翻译中主谓一致论文Subject-verb Concord in Chinese-English Translation
Subject-verb Concord in Chinese-English Translation Subject-verb Concord, which needs our special attention, is a difficult part in Chinese-English Translation. Chinese sentences contain complex predicate composition, but predicate in English sentences is onefold, only includes verbs and verbal phrases. Sometimes we can choose the corresponding predicate for original Chinese text, but in most situations, we cannot find a appropriate subject or predicate in English, so we need to get some adjustments or find a new expression. Form of predicate is closely related to the choice of subject. Seeing from the logical procedures, determinations of predicates and subjects interact as both cause and effect. Translators have to balance those two parts at the same time. It needs to give consideration to the requirement of both expression and sentence structure in choosing and determining the predicate, especially English grammar,collocation habits and logical relation.1.Requirement of expressionIn choosing the predicate, except for considering that whether the word itself can accurately express the original meaning, we should also pay attention to its semantic association with subject. Besides, collocations of the predicate verb and object, the link verb and predicative, and the rhetorical effect of these two kinds of collocations also influence and restrict the choice of predicate. Here I will illustrate with some specific sentences.(1)中央政府不干预香港特别行政区的事务。
The Revolt of Mother
An insight into this article
The special meaning of the names of the protagonists’ protagonists’: Sarah, a woman of considerable force Adoniram, a taskmaster, is stone to death owing to his exaction The choice of the names indicates a subversion of the presumed gender sterotypes prevalent in the New England of the day.
The Revolt of Moቤተ መጻሕፍቲ ባይዱher
by Li Cong
Introduction of the author
Representative works: A Humble Romance and Other stories , A New England Nun and Other Stories Religious constraints plays a key role in some of her works.
Summarization:
The story focus readers’ attention on the readers’ conflict between Adoniram Penn’s choice Penn’ to spend money on a new barn and more livestock while his family continues to live in the decrepit house he had promised to replace forty years earlier.
英语作文为什么选择很重要
When writing an English essay,the choice of topic is crucial for several reasons:1.Relevance to the Assignment:A wellchosen topic should align with the assignments requirements and objectives.This ensures that your essay remains focused and relevant to the instructions provided by your teacher or professor.2.Interest and Passion:Selecting a topic that genuinely interests you can make the writing process more enjoyable and can lead to a more engaging and persuasive essay. Your passion for the subject can come through in your writing,making it more compelling to readers.3.Originality:A unique topic can help your essay stand out.It shows that you have thought critically about the subject matter and can offer a fresh perspective or insight that hasnt been overdone in the academic discourse.4.Scope and Manageability:The topic should be broad enough to allow for a comprehensive discussion but narrow enough to be manageable within the word limit and time constraints of the assignment.A topic that is too broad can lead to a superficial treatment of the subject,while one that is too narrow can limit the depth of analysis.5.Availability of Resources:Its important to choose a topic for which there is a sufficient amount of research material available.This includes books,academic articles,and reliable online sources that can support your arguments and provide evidence for your claims.6.Audience Consideration:Understanding your audience is key.A topic that is too technical or specialized may not resonate with a general audience,whereas a topic that is too simplistic may not meet the expectations of an academic audience.7.Potential for Argument and Analysis:A good topic should have room for argument and analysis.It should present an opportunity to explore different viewpoints,compare and contrast ideas,and critically evaluate the subject matter.8.Personal Connection:If possible,choose a topic that you have a personal connection with or experience in.This can lend authenticity to your writing and make it easier to relate to the material on a deeper level.9.Current Events and Trends:Topics that are tied to current events or trends can be particularly engaging.They can demonstrate your awareness of contemporary issues and your ability to apply academic knowledge to realworld situations.10.Potential for Future Research:A topic that opens up avenues for further research can be appealing to both you and your readers.It suggests that there is more to explore beyond the scope of your current essay,which can be a strong motivator for continued learning and inquiry.In summary,the choice of topic in an English essay is pivotal as it sets the tone for the entire piece,influences the depth of your analysis,and determines the overall impact of your work on the reader.。
The International Journal of Accounting
The InternationalJournal ofAccounting International Trade and Accounting Policy Choice: Theory and Canadian EvidenceCharles R CullinanBryant College, Smithfield, Rl, USAKey Words: International trade; Exporter; Importer; Accounting policies; Depreciation; CanadaAbstract: The accounting policy choice literature has identified man)> factors which have been shownto he useful in explaining cross-sectional variation in the accounting methods used by public companies.One relationship which has been relatively unexplored in this literature is the potential effect ofinternational trade on accounting choice. This study proposes that international trading activities ma}>create incentives for firms to choose income increasing accounting policies. This proposition was testedby examining the depreciation choices of a sample of Canadian firms. Results suggest that importerswere mot e likely to choose income increasing accounting methods than non-import as, while exportinguw.? not fmmd to be l-elated to this accounting choice. These diverging results may he caused by thedeclining value of the Canadian dollar (relative to the US dollar), which tends to benefit exporters, hut isofdetiimeixt to importers.The choice of accounting policies for financial reporting purposes has been the subject of research at least since Watts and Zimmerman (1978). The policy choice literature has also been extended to non-US settings (e.g., Sutton, 1988; Cullinan, 1994; Inuoe and Thomas, 1996). These studies have generally been predicated on managerial incentives to choose accounting policies based on relationships among a corporation’s stakeholders, including managers, stockholders and creditors. One group of stakeholders who have not been considered in the accounting policy choice literature is foreign customers and suppliers. These stakeholders may assess the viability of trading partners based on the trading partner’s perceived financial strength. As a result, firms engaging in international trading activities might wish to enhance their perceived financial strength through the choice of income maximizing accounting policies.The purpose of this study is to empirically test the proposition that firms who engage in international trading activity may choosc accounting policies that present their financial condition in a more favorable light. The context used to examine this issue is the depreciation policy choice of Canadian public companies. This contextDirect all corrcspondcncc to: Charles P. Cullinan, Associate Professor, Bryant College, Smithfield, RI 02917, USA; E-mail: cullinan@bryant.cduThe International Journal of Accounting, Vol. 34, No. 4，pp. 597-607 ISSN: 0020-7063. All rights of reproduction in any form reserved. Copyrig ht ◎ 1999 University of Illinois was considered appropriate because of the materiality of the depreciation policy choice and because of the importance of international trade to the Canadian economy.598 THE INTERNATIONAL JOURNAL OF ACCOUNTING Vol. 34, No. 4, 1999The remainder of this paper is structured as follows. First, the relevant thcorctical background is examined, and hypotheses are developed. The hypotheses are followed by a presentation of the research methods used in the study, and the results of empirical testing. The paper closes with a discussion of the results and conclusions.THEORETICAL BACKGROUNDBackground LiteratureManagement’s selection of accounting policies has been examined extensively in the United States (see Watts and Zimmerman, 1990 for a review through 1990). Research has found that accounting choices arc associated with size, measures of leverage and with the prcscnce or absence of bonus plans (e.g., Zmijewski and Hagerman, 1981; Skinner, 1993). These variables were selected by previous researchers to proxy for various aspects of contractual relationships among stockholders, creditors, and managers in an agency theory framework.Unlike the agency theory contractual relationships, the effects of international trade on accounting choices have not been extensively studied.1 One of the few studies to examine the issue was Rotenberg (1989). She examined Canadian firms’ choice of method to report gains and losses in the value of certain types of debt. She suggested that firms in the resource industries (e.g., mining, oil drilling) may choose to defer these gain and losses. Rotenberg hypothesized that since many resources arc priced in US dollars, the revenue and profit streams of these resource firms may be materially affected by currency exchange rate fluctuations. As such, resource firms were expccted to prefer deferral of gains and losses to smooth the fluctuations caused by participating in world resource markets. Rotcnbcrg’s (1989) results do not provide support for this hypothesis. Note that the resource firm test was not a main objective of Rotenberg J s study, and no attempt was made to directly measure whether the resource firms engaged in foreign currcncy-bascd transactions.Theory/Hypothesis DevelopmentExportersBowen et al. (1995) presented the notion that accounting method choices may be influenced by implicit claims of stakeholders other than stockholders, creditors, and managers. Bowen et al. focused on the implicit claims which parties such as customers, suppliers, and others may have on the firm. They suggested that an organization’s customers have implicit claims on the corporation for “specified quantity of performance，continuing supply of product or scrvice, [and] continuing availability of parts and service” (Bowen et al., 1995, p. 259).When a corporation’s customers are in a foreign country (i.e., the corporation is an exporter), there may be two effects which crcatc incentives regarding accounting policy choice. First, when financial statements arc denominated in a foreign currcncy, and arc prepared under different GAAP, the foreign customers may have greater difficulty assessing the company’s financial strength，and its continued suitability as a trading partner. Sccond, the risk of a foreign corporation being unable to provide goods and services to its customers at reasonable prices may be higher due to the potential fluctuations in exchange rates. For both of these reasons, a corporation engaging in export activities could be perceived by its international customers as a higher risk provider, increasing the incentives for an exporting firm to ensure that its financial statements demonstrate financial strength. An organization that sells across international borders would therefore have an incentive to choose accounting policies which tend to increase net income and net assets, enhancing the firm’s perceived financial strength. This is the first hypothesis of the current study and is stated as follows (in the alternate form):International Trade and Accounting Policy Choice 599Ht： Companies selling their goods and/or services in foreign markets (i.e., exporters) are more likely to choose incomc increasing accounting policies than those companiesthat arc not exporters.ImportersBowen et al. (1995) also examined implicit claims tha t a company’s suppliers may have on the organization. The supplier’s implicit claims ccnter on "timely payment, continuing demand for product or scrvice, [and] specified image for product or service” (Bowen et al., 1995, p. 259). Importing firms have foreign suppliers. These foreign suppliers may have difficulty in assessing financial strength of their international trading partners due to the effects of translating foreignfinancial statements. Fluctuating exchange rates can also make a corporation appear to be of greater risk to its foreign suppliers than a similar firm in the supplier’s own country. A company would wish to reassure its foreign suppliers that the company has the ability to continue to meet the foreign supplier’s implicit claims for continu ed demand, etc., even in the facc of fluctuating exchange rates, which could make the suppliers’ goods more expensive to the importer. A company engaging in foreign purchasing (i.e., an importer) could provide assurance to its foreign suppliers by exhibiting financial strength on its financial statements through the choicc of income increasing accounting policies. This leads to the sccond hypothesis to be tested in this study (stated in the alternate form):H2：Companies purchasing goods and/or services from foreign suppliers (i.e., importers) are more likely to choose income increasing accounting policies than those companiesthat are not importers.Control VariablesTo test for the effects of exporter and importer status on the choicc of accounting policies, factors that have been shown to influence these choices in previous studies need to be included. Christie and Zimmerman (1994) examined depreciation policy choices among US firms over multiple years. Their findings，which control for industry classification, suggest that the variables most consistently associated with depreciation policy choice arc firm size and leverage. Based on Christie and Zimmerman (1994) and other studies, size, leverage and an industry indicator variable are included as control variables in the current study.Size is generally hypothesized to proxy for potential political costs in policy choice studies (e.g., Zmijewski and Hagerman, 1981). The rationale is that larger，more visible, firms are more likely to face increased government scrutiny of their activities and/or higher taxes. As such, larger firms may endeavor to hide their size by choosing accounting policies which tend to minimize reported income and assets in an attempt to be less politically visible, and rcduce their political costs. Size is measured by log of total assets in the current study.2As used in accounting policy choice studies, leverage is considered to be a measure of the importance of debt covenants in influencing accounting policies. The premise is that firms which arc closer to violating their debt covenants arc more likely to choose income increasing accounting policies to lessen the probability of being in violation of financial statement-based covenants. Duke and Hunt (1990) provide cvidcnce that leverage is a reasonable proxy for the tightness of debt covenant restraints. Leverage in the current study is measured by the debt/assets ratio.Many policy choice studies have used industry indicator variables in accounting policy choice studies (e.g.，Thornton, 1986). This research has generally found that industry can exert an influence on a firm’s accounting policy decisions. Cullinan and ICnoblett (1994) found differing600 THE INTERNATIONAL JOURNAL OF ACCOUNTING Vol. 34, No. 4, 1999patterns of accounting choice between manufacturing firms and non-manufacturing firms. As such, a third control variable used in the current study is a dichotomous variable indicating whether the firm is in a manufacturing industry (Le., SIC codes 20 to 39). Note that all three of these control variables are included to control for factors which have been found to be associated with depreciation policy choice in previous research, and not to test any particular hypothesis.RESEARCH METHODS Selection ofContext and RationaleThis study examines the effects of international trade on the choicc of depreciation method by Canadian firms. This study examines Canadian firms because of the importance of international trade to the Canadian economy. For example, exports and imports represented 38.4% and 35.3%, respectively, of Canadian Gross Domestic Product in 1996 (International Monetary Fund [IMF], 1997). The comparable figures for the US were 11.3% for exports and 12.6% for imports. The importance of international trade to Canadian firms suggests that incentives based on international trade may be more important in Canada than in the US. As such, Canada was determined to be an appropriate context in which to investigate the potential eft'ccts of international trade on accounting choices.Depreciation was considered an appropriate choice for this study for two main reasons: materiality and variability. Christie and Zimmerman (1994) report that ofthe three accounting methods they examined (depreciation, inventory, and investment tax credit (ITC) accounting) depreciation was the most material, with an average difference resulting from the depredation choice of 26% of retained earnings. The other choiccs had substantially smaller impacts on the financial statements (an average of 9% and 5% for inventory and ITC, respectively). Thus, the depreciation policy choice is likely to be the most material policy choice, and therefore most apt to be choscn on the basis of strategic considerations, such as international trading incentives.The second reason for choosing to examine depreciation choice relates to the relative lack of variability among Canadian firms in the inventory accounting method. Very fcw Canadian firms utilize the UFO method for even a portion of their inventory (CICA, 1993)，3 most likely because the tax incentives associated with LIFO use in the US do not exist in Canada. Given the lack of LIFO use，the choice of invcntoiy method in Canada is usually limited to FIFO or average cost (Arcelus and Trenholm，1991)，which would tend to produce a less material difference in financial statements than a choice between FIFO and LIFO. Bccause of the greater materiality and variability of methods employed, depreciation method choice was considered an appropriate accounting choicc to study in the Canadian context.Data Gathering and CodingThe CD Canada database was used to gather the data used in the current s^Jdy. The main,International Trade and Accounting Policy Choice 601 variables of interest in this study were firms’ depreciation policy choices and the firms’ participation in export and/or import activity. Based on the disclosure available from CD Canada ，the depreciation choice variable was coded 1 if the firm used primarily the straight-line method, and 0 if the firm used a combination of straight line and accelcratcd methods. (Only two firms in the sample utilized accelerated methods only, and the depreciation variable for these firms was classified as a 0.)4 In this coding scheme, a 1 indicates a reporting method that tends to increase income and assets, while a 0 indicates a comparatively income and asset decreasing method.The CD database contains fields for two variables to measure the importance of international trade to the firm: (1) whether the firm engages in exporting, and (2) whether the firm engages in importing. From these data, two variables were crcatcd. The exporter variable is codcd 1 if the firm engages in export activities, and 0 if the firm does not export. Similarly, the importer variable is codcd 1 if the firm engages in importing, 0 if the firm is not an importer.5 (S461,158,000), while the mean leverage is 0.274 (0.2014). Manufacturing firms represent 33.3% of the sample. The manufacturing indicator variable was coded 1 if the firm was a manufacturer, and 0 if the firm was not a manufacturer. Excluding firms for which one or more of the variables were unavailable, the sample used in this study includes 291 Canadian firms, using financial and other data from 1997.Analysis TechniquesThe data were examined on both a bivariate and multivariate basis. For the bivariatc analyses ，the relationships between depredation choicc and the two international trade indicator variables (exporter ，importer) were examined on contingency tables since the variables were dichotomous in nature. For the multivariate analysis, logistic regression was employed bccause the dependent variable (depreciation choicc) is a dichotomous variable.RESULTSThe contingency tables examining the relationships between exporter and importer status and depredation policy choice are presented in Tables 1 and 2. Table 1 displays the results of exporter status. Examining the tabic and the x 2, the results indicate that exporter status does not appear to influence depreciation policy choice. In Table 2，the results of examining the firm’s importer status arc displayed. For importers, the m^)t common choice of depreciation methods was straight line. Non-importers, however, were less likely to choose straight-line (only 83 of 199 firms chose straight line) than the alternatives (i.e., a combination of methods or solely accelcrated). These results exhibit the pattern expected in hypothesis 2 and the indicates that this difference is significant at 0.018.Table 3 presents the results of multivariate testing of hypotheses 1 and 2，while controlling for other factors which may influence accounting choices. The overall model is significant at 0.009. Table 2. Depreciation Policy by Importer Status Depreciation methodImporter status Non-importer Importer Total Accclcratcd-'Combination 116 40 156 Straight line83 52 135 Total !9992 291 Note: x 2 —5.551 probability > _ 0.018. The control variableswere also obtained from CD Canada. The mean (stan- dard deviation) of total assets of the firms in the sample is Can$ 1,890,3 11,000602 THE INTERNATIONAL JOURNAL OF ACCOUNTING Vol. 34, No. 4, 1999 The model correctly classifies the depreciation choice of 62.6% of the firms in the sample. This is considerably better than the 53.6% classification accuracy of a naive model, which would predict that cach firm in the sample, would use the most common choice (i.e., acceleratcd/combination).6 For both the export and import variables, the hypotheses predict a positive sign, which would indicate that firms engaging in international trade as either exporter or importers are more likely to choose incomc increasing accounting policies than those firms which do not engage in international trade. The exporter variable has a sign opposite to that predicted, although the relationship is not statistically significant. This finding does not provide support for hypothesis 1，and indicates that there is no significant relationship between exporter status and depreciation method choice. For the importing firm variable, the expectcd sign is present, and the variable is statistically significant at conventional levels. As such, the logistic regression results confirm the univariate finding that importers arc more likely to use the straight-line depreciation method than arc non-importers.Results for the control variables arc mixed. The size variable is significant, although of the opposite sign to that found in most US studies. Other Canadian policy choice studies have found similar conflicting results when examining the size affect on accounting choices (e.g., Booth and Rotenberg, 1991; Cullinan, 1994).7 The leverage measure was not significantly related to accounting policy choice, although this non-significance is also similar to other Canadian studies (e.g., Rotenberg, 1989; Cullinan ，1994). The manufacturer variable was also significant, althougj^no particular direction was expcctcd for that variable. Note that these variables were included in the model to control for previously observed empirical relationships only, and not to test any hypotheses.DISCUSSION AND LIMITATIONS DiscussionOverall, the results of the currcnt research imply that importing firms arc more likely to choose an incomc increasing accounting method than are non-importing firms. ThereTable 3. Logistic Regression Results. Dependent Variable: Depreciation Policy ChoiceVariableParameter estimate Probability >\z Intercept-2.5639 6.375 0.0116 International trade variablesExporting firm-0.4579 2.363 0.1242 Importing firm0.6137 4.733 0.0296 Control variablesLog of assets0.1631 4.478 0.0343 Debt/assets ratio0.3769 0.379 0.5384 Maaiufacturcr0.6776 5.008 0.0252 X 2 Test15.428 Probability > x 2 0.009Association of predicted probabilities and observed responsesCorrectly classified 62.6%Incorrcctly classified 36.9%Tied 0.5%International Trade and Accounting Policy Choice 603 appears to be no relationship, however, between exporting firms and accounting choices. Part of the explanation for these differing results may relate to the effects of foreign currency transactions on the financial statements of firms engaged in international trade. The potential effects of currcncy exchange rate changes on importers and exporters are presented in Table 4.The first row of Tabic 4 indicates the effects on exporters of exchange rate changes. When the value of the domestic currency (i.e., the Canadian dollar) is falling, this decline in value results in favorable financial effccts for exporters, as they can buy more Canadian dollars from their foreign sales ，or can afford to lower their prices in the foreign currency to increase or maintain market share. In cither case, the financial condition of a Canadian exporter will benefit from a decrease in value of the Canadian dollar. Alternatively, if the Canadian dollar is rising in value (relative^ the buyer’s currency), the exporter will be able to buy fewer Canadian dollars with the proceeds from a sale made in a foreign currency, or may have to raise their prices in the foreign currency, which could adversely affect market share. As such, in periods of an increase in the value of the Canadian dollar, the financial condition of the Canadian exporters would be adversely affected.The sccond row of Tabic 4 presents the effects of foreign currency exchange rate changes on the financial condition of importers. In the event of a dcclinc in the Canadian dollar’s value, the importer would have to pay more Canadian dollars for purchases from a foreign supplier denominated in the foreign currency. As such, the financial condition of the importing firm would deteriorate, as their expenses would increase. Conversely, in periods of rising value for the domestic currcncy, importers would be able to obtain foreign goods for lower costs (in Canadian dollar terms), enhancing their financial condition.In the 1990s, the value of the Canadian dollar has been decreasing relative to the US dollar, declining from 86.580 (US) in January 1991 to 70.110 (US) at the end of 1997 (Standard and Poors, 1998). Becausc 70% to 80% of Canadian trade is with the US (Booth and Rotenberg. 1991; Gcddcs, 1998)，the decreasing value of the Canadian dollar may have affccted manager’s accounting choice incentives. Such a currency dccline would increase incentives for import firms to choose income-increasing policies, while the dccline may rcducc the incentives for exporters to choose income increasing accounting methods.There are two potential ways in which a currency value dccline may affect a firm’s perceived Table 4. Effects of Currency Exchange Rate Changes on Financial Prospects of Exporters and Importers Decrease in value of domestic currency(e.g., Canadian dollar) relative to tradepartner's currency (e.g., US dollar)Increase in value of domestic currency (e.g., Canadian dollar) relative to trade partner's currency (e.g., US dollar) Exporting firm As value of the CanadianAs value of flic Canadian dollar fiills, sales made in USdollar rises, sales made in US dollars arc worth more todollars arc worth less to Canadian exporter,Canadian exporter, strengthening the financialweakening the financial position of the Canadianposition of the Canadian exporter.exporter. Importing firm As value of the CanadianAs value of the Canadian dollar fiills, purchases madedollar rises, purchases made in US dollars costs more toin US dollars costs less to Canadian importer,Canadian importer, weakening the financialstrengthening the financialposition of the Canadianposition of the Canadianexporter. exporter. N o t e : The Canadian-US dollar relaiionjihip is used in the table as an example and does nol exclude other poieniial foreign exchanges.604 THE INTERNATIONAL JOURNAL OF ACCOUNTING Vol. 34, No. 4, 1999and/or real financial strength. As the value of the Canadian dollars declines，the perceived financial strength of Canadian firms may decrease based on the translation of Canadian financial statements into a foreign currency at lower exchange rates (this will be callcd the translation effect). As presented in Table 4，a declining currency value can favorably affect the financialcondition of exporters {the e x po r t e ff e c t). The positive export effect could offset all or part of the negative translation effcct，reducing incentives to choose income increasing accounting policies. In contrast, as Table 4 indicates, a declining currcncy tends to worsen the financial condition of importers (the import effect).Thus, for importers, the import effect tends to exaccrbate the negative effects of the translation effect, resulting in increased incentives to choose income increasing accounting policies. While this discussion is somewhat speculative, the conclusion is consistent with the findings of this study, which indicate an association between depreciation method choice and importer status, but do not find a relationship between depreciation choicc and exporter status.LimitationsThis study is subject to a number of limitations. These limitations relate to data availability and gcneralizability. Ideally, a more appropriate measure of the incentives to engage in strategic accounting decision making based on international trade considerations would have been the percentage of the firm’s revenues and/or costs associated with foreign transactions. Sincc such data was unavailable,8 the model presented is unable to capture the differing levels of incentives which may exist among importers and exporters, rather than between those engaging and those not engaging in international trade. In addition, interpretation of the results of this study is limited to large, publicly traded Canadian firms. The extent to which such results may be generalizable to other populations is unknown.SUMMARY AND CONCLUSIONSThis paper examined whether a relationship exists between international trading activity and the depreciation policy choices of Canadian firms. A comparison was made of companies engaged in international trade, and companies that did not have international trading activity. Results suggest that，after controlling for other factors shown to influence accounting polices, importers are more likely to choose income increasing depreciation methods than non-importers. No relationship was found between exporting activity and depreciation policy choice. These divergent findings may relate to the decline in value of the Canadian dollar，which would tend to have a more negative effect on importers than on exporters.Acknowledgments: The author gratefully acknowledges helpfiil comments on the paper provided by Dennis Bline and Gail Wright.NOTES1.Gupta (1995) examined a unique US corporate structure designed to encourage export (calledthe Domestic International Trade Corporation or DISC). The effects of the DISC structure on accounting choices were predicated on traditional agency theory and tax rationales, and did not relate to the international trade aspects of these organizations.ing an alternative measure of size, log of sales, did not materially afifect the resultspresented in this paper.3.Most Canadian firms using LIFO for a portion of their inventory do so only tor their USInternational Trade and Accounting Policy Choice 605subsidiaries.4.The inclusion or exclusion of these two observations did not materially affect resultspresented in this paper.5. A variable representing the combination of the exporter and importer variable was alsoexamined. Results were largely in accord with the findings based on the exporter variable. 6.Table 1 indicates that 156 firms out of 291 use an accelerated depreciation method or acombination of methods. The accelerated/combination category thus is the modal response and represents 53.6% (i.e., 156/291) of the sample.7.Cullinan (1994) suggests that the lack of consistency in Canadian testing of the size variablemay be due to differences in the institutional and cultural environments between the US and Canada.8.While the CD Canada database has a field tor these percentages，this field was blank for theoverwhelming majority of firms in the database.1 REFERENCES 、Arcelus, F. J. and B. A. Trenholm. 1991. ^Identifying the Firm’s Characteristics Affecting the Choice of Inventory Valuation Methods.” International Journal of Production Ecoiwmics, 23: 11-16.Booth, L. and W. Rotenberg. 1991. “Evidence on Corporate Preferences tor Foreign Currency Accounting Standards.n Journal of International Financial Management and Accounting, 5(2): 133-159.Bowen, R. M., L. DuCharme, and D. Shores. 1995. “Stakeholders，Implicit Claims and Accounting Method Choice.” Journal of Accounting and Economics, (December): 255-295. Canadian Institute of Chartered Accountants (CICA). 1993. Financial Reporting in Canada 1993.Toronto: CICA.Christie, A. A. and J. L. Zimmerman. 1994. “Efficient and Oppo rtunistic Choice of Accounting Procedures: Corporate Control Contests.” The Accounting Review, <59(October): 539-566. Cullinan, C. P. 1994. “Motivating Factors tor Accounting Policy Choice: The Case of Accounting for the Investment Tax Credit in Canada.” Advances in International Accounting, 7: 15-27. Cullinan, C. P. and J. Knoblett. 1994. “Unionization and Accounting Policy Choice: An Empirical Examination.” Journal of Accounting Public Policy, /i(Spring): 49-78.Duke, J. C and II. G. Hunt. 1990. “An Empir ical Examination of Debt Covenant Restrictions and Accounting-related Debt Proxies.^ Journal of Accounting and Economics,/^(January): 45-63.(ieddes, J. 1998. “In the Slipstream of the Giant.” MacLewis: Canada’s Weekly News Magazine, J1 / (September 11): 33.Gupta, S. 1995. “Determinants of the Choice between Partial and Comprehensive Income Tax Allocation: The Case of the Domestic International Sales Corporation.” The Accounting Review, 7外July): 489-511.International Monetary Fund (IMF). 1997. International Financial Statistics Yeurbook. Washington, DC: IMF.Inuoe, T. and W. B. Thomas. 1996. “The Choice of Accounting Policy in Japan.” Journal of International Financial Management and Accounting, 7(1): 1-23.Rotenberg, W. 1989. “Characteristics of Canadian Firms Identifying Accounting Hedges for Foreign Debt.” Canadian Journal of Administrative Sciences, 6(3): 24-30.Skinner, D. J. 1993. “The Investment Opportunity Set and Accounting Procedure Choice: Prelimin ary Evidence.” Journal of Accounting and Economics, /^(October): 407-445. Standard and Poors (S&P). 1998. Current Statistics, Statistical Service, August I99S. New York: S&P.Sutton，T. G. 1988. “The Proposed Introduction of Current Cost Accounting in the UIC” Journal of Accounting and Economics, 70(April): 127-149.Thornton, D. B. 1986. “Current Cost Disclosers and Nondisclosers: Theory and Canadian Evi-dence.Contemporary Accounting Research, 5(1): 1-34.Watts, R. L. and J. L. Zimmerman. 1978. 44Towards a Positive Theory of the Determination of。
英语作文Subjects
英语作文SubjectsIntroductionWhen it comes to English composition, the choice of subjects can be as diverse as the imagination of the writer. A subject in an essay is the central theme or the main topic around which the entire piece revolves. It is the foundation upon which the argument, narrative, or exposition is built. Choosing the right subject can make the difference between a compelling and a mundane piece of writing.The Importance of Selecting a Subject1. Relevance: The subject should be relevant to the audience and the purpose of the essay. It should resonate with the readers and address a topic of interest or concern.2. Originality: An original subject can capture the reader's attention and set your essay apart from others. It shouldoffer a fresh perspective or a unique angle on a familiar topic.3. Scope: The subject should be manageable within the wordlimit and time frame of the assignment. It should allow for a thorough exploration without becoming too broad or too narrow.Types of Subjects for English Composition1. Argumentative: These subjects involve presenting a point of view and supporting it with evidence. Topics like "The Impact of Social Media on Society" or "The Benefits of a Plant-Based Diet" are suitable for argumentative essays.2. Narrative: Narrative subjects tell a story. They can be personal experiences or fictional tales. Examples include "My First Day at College" or "A Day in the Life of a Firefighter."3. Descriptive: Descriptive essays focus on painting a vivid picture with words. Subjects like "A Walk in the Rain" or "The Grand Canyon at Sunset" are rich with sensory details.4. Expository: These subjects aim to explain or inform. Topics such as "How to Prepare for a Job Interview" or "The Process of Photosynthesis" are typical of expository essays.5. Persuasive: Persuasive essays aim to convince the reader to adopt a certain belief or take a specific action. Subjects like "Why Recycling is Essential" or "The Need for Stricter Gun Control Laws" are persuasive in nature.Developing a Subject1. Brainstorming: Start by jotting down ideas that interest you or are related to the assignment prompt.2. Research: Conduct research to find out more about your chosen subject. This can help you refine your topic and gather supporting material.3. Narrowing Down: From your list of ideas, select a subject that can be explored in depth within the constraints of your assignment.4. Outlining: Create an outline to organize your thoughts and ensure that your subject is covered comprehensively.ConclusionThe subject of an English composition is its heart and soul. By carefully selecting and developing a subject, you can create an essay that is engaging, informative, and memorable. Remember to consider the audience, the purpose, and the scope of your essay when choosing a subject. With the right approach, any subject can be the foundation for a successful English composition.。
汉译英技巧-主语的选择
一般说来，无论汉语原句是典型的主题—述题结构，还 是与英语类似的主-动-宾结构，假如直接把原文的主题或主 语取作主语后，译文显得生硬，句子结构不平衡，或者与上 下文在语气上不连贯的话，那么就要设法把原文的其他成分， 也许是名词、形容词、副词或动词，取作译文的主语。
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例：这件事你不用操心。
这件事”是主题，“ 你不用操心”是述题。英 语却不能照搬汉语结构，译为
This you don’t need to worry about. 而要说You don’t need to worry about this.
如果要在译文中突出汉语的主题“这件事”，就 需要在句式上做相应调整，比如表达为This is not something you need to worry about.
c) It takes him only two days to finish a pack of
cigarettes.
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三. 原文的副词性成分取为译文主语
把原文副词性成分取为译文的主语时， 需要我们抓住该副词性成分的主要或关键内 容，把它用英语的名词或名词词组表达出来。
1. 因为天气太糟，我们未能成行。
The Choice of Subjects 主语的选择
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分析下列句子的主谓结构
1. 钱你不用还了。 2.这锅饭能吃十个人。 3. 这匹马骑着两个人。 4.被人缠上是件讨厌的事。 5.老子打儿子，天经地义。 6.上面坐着主席团。 7.从她那儿能找到解决问题的办法。 8.说的是古代的一个老头，名叫愚公。
英语词汇（158）choice、selection、option、alternative
英语词汇（158）choice、selection、option、alternative 英语词汇（158）表示“选择”的名词choice、selection、option、alternative佳中choice 普通用词，指一任何方式进行选择，侧重指自由选择的权利或特权。
1）The choice facing the company is simple: diversify or go bankrupt.摆在公司面前的道路不难选择：要么进行多种经营，要么破产。
2）Given my choice of reading matter, I am happy to have a classic book to read.如果让我选择阅读材料，我会非常高兴地选一本经典著作。
selection 用法同其动词的用法，着重选择者的识别力或鉴赏力。
1）The selection of sewage treatment processes is important in the construction of sewage treatment plants.（建造污水处理厂时选择用什么污水处理工艺非常重要。
）2）The process by which the fittest are singled out for survival is natural selection.(适者生存的过程就是自然选择。
)option 强调选择者有选择的权利。
1) It is really very hard for me to make my option between these alternatives.(让我在这两个选择上作出选择真的是非常难。
)2）For dessert, pieces of fruit are generally the best option.(说起餐后甜品，切成片的水果通常是最好的选择。
)alternative 作“选择”解时只用于两者之间的选择。
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原文的动词性成分作主语
我见到他就恶心. Whenever I see him, I feel sick. I feel sick at the very sight of him. The very sight of him makes me sick. 昨天他们表演得很成功. They performed very successfully yesterday. Their performance yesterday was a very huge success.
原文的副词性成分作主语
只有在显微镜下才能看见红血球. Only under the microscope can we see red cells. Red cells can be seen only under the microscope. A microscope is needed (for us) to see red cells.
这位母亲很为有个聪明漂亮的女儿
而骄傲. The mother is very proud to have an intelligent and pretty daughter. The intelligence and beauty of the daughter makes her mother very proud.
原文的动词性成分作主语
航空公司在最后一刻取消了航班,旅行团被迫改 变行程. As the airline canceled the flight at the last minute, the travel group had no choice but to change its itinerary. The airline canceled the flight at the last minute, which compelled the travel group to change its itinerary. The last-minute cancellation of the flight by the airline compelled the travel group to change its itinerary.
原文的副词性成分作主语
在刚刚结束的 全运会上, 山东女子田径队有出色 表现. The Shandong women’s track and field team put on an excellent performance at China’s just-completed National Games. China’s just-completed National Games saw the outstanding performance by the Shandong women’s track and field team. 去年许多国家发生了严重的金融危机. Last year witnessed a serious financial crisis in many countries.
添加主语
添加主语
• 只有缺乏经验的人才会犯这样的错误. • Only an inexperienced person could have made such a mistake. • Such a mistake can be made only by an inexperienced person. • None but the inexperienced could have committed a mistake like that. • None but the brave de• 广告既可能吸引也可能排斥顾客. • Advertising can either attract or repel customers. • Customers may be attracted or repelled by advertising. • The power of advertising is such that it can repel as well as attract customers.
原文的形容词成分作主语
懒惰的人不会成功.
A
lazy person will never succeed. Laziness makes it impossible for one to succeed. Laziness makes success impossible.
原文的形容词成分作主语
原文的名词性成分作主语
他突然发现地毯上有个深色斑点.
He
suddenly saw a dark stain on the carpet. A dark stain on the carpet caught his eye. A dark stain on the carpet suddenly attracted his attention.
• • • •
他今天的举止有些反常. His behavior is a bit unusual today. He is acting a bit odd today. There is something strange about his behavior today. • 新工作不见得比原先的工作要强. • The new job will not necessarily be better than the old one. • There is no guarantee that the new job will be better than the old one.
昨天他们表演得很成功，引起了 媒体的广泛关注。 Their highly successful performance yesterday has attracted wide media attention.
原文的动词性成分作主语
我从来没有那么想过. I have never thought like that. I have never had such a thought. The idea has never crossed my mind. The thought has never occurred to me.
原文的名词性成分作主语
他两天就抽完一包烟.
He
finishes a pack of cigarettes in two days. A packet of cigarettes lasts him only two days. It takes him only two days to finish a pack of cigarettes.
原文的名词性成分作主语
一个星期前我
遇上了一件最不可思议的
事情. I had the most incredible experience a week ago. I had the most inconceivable encounter a week ago. The most unbelievable thing happened to me a week ago.
原文的副词性成分作主语
因为天气太糟,我们未能成行. Because of poor weather, we did not go. Bad weather prevented us from going. Bad weather caused us to cancel/postpone our trip.
The choice of the subject
原文的形容词性成分作主语
我的头疼得要命.
My
head aches badly. My head is killing me. I have a splitting headache. I have a terrible headache. I have a migraine.
原文的动词性成分作主语
必须特别强调某些高级政府官员贪污腐败的 严重性. We must put great emphasis on the seriousness of corruption and embezzlement among some highranking officials. Special emphasis must be placed on the gravity of graft / embezzlement and corruption among some high officials.