Chapter 15_Leases
LEASEAGREEMENT(批租协议英文版)
LEASEAGREEMENTagreement of lease is made on this 16th day of december 2003 by and between:- ghazala waheed w/o abdul waheed, adult, r/o house no.***-*, dha, lahore cantt, (hereinafter to as the lessor of the one part).***,r/o china, refereed to as the lessee of the other part.(expression “lessor”“lessee” wherever the context so permit shall always mean and include their resp ective heirs, successors legal representative and assignees).the lessor is the lawful owner and in lawful possession of house no,***-*,dha,cantt, consisting of 4 bedrooms with bath, d/d,tv; lounge, kitchen, store, servan t, quarter together with fixtures and fitting (hereinafter collectively called the demised pre mises).whereas the lessor has agreed the lease and the lessee has agreed to take on lease the demised premises on the terms and condition as given below:-this agreement in only valid if lessee is renewed and extended for the lease period.the lessor lets lessee takes the demissed premises for a period of 12 monthsfrom 15th january 2004. the lease is renewable for a further period as m ay be mutually agreed in writing on expiry of the lease periodthe rent of the demised premises shall be usd3,300/-(us dollars three thousand and three hundred only) per monththe lessor hereby acknowledges receipt of the sum of usd.19,800/-(us dollars nineteen thousand and eight hundred only) per month.it is hereby agreed between the parties that the lessee shall pay the aforesaid month ly rent3,300/-(us dollars three thousand and three hundred only) as the monthly rental advance by 20th of each calendar month for which if is due after completion of advance rent period ending on 15th july 2004.6. that the lessor hereby acknowledges receipt of the sum of rs.60,000/-(rupees sixty thousand only) from the lessee as fixed edposit security which shall be refun ded to the lessee on giving back the vacant possession of the demised premises after dedu ction of damages/shortages outstanding bills for electricity, water, gas and telephone char ges etc, against the demised premises.lessee herby convenants with lessor as following:to pay to the lessor the rent hereby reserved in the manner before mentioned.律师365that the lessee shall not at any time during the terms, without the consent in writing of the lessor, pull down, damages or make any structure alterations to the demised preme ses provided always, the lessee shall have go write install any fixtures and fittings excludi ng air-conditioners in the demised premeses, to detach and repossess the same subject to the rest oration of the demised premeses to their original state at his cost (reasonable wear and tea r excepted) on the expiry of this lease or any renewal hereof.to use the demises premises for residential purpose and would not be used for a co mmercial purpose the demises premise would not be used occupied by mr. **** family.not to sublet the whole or any part of the premises.to pay regularly the bills for electricity, gas, water and telephone charges in respect of the demised premises. a copy of all the paid utility bill be forwarded to the lessor ever y three month regularly. in case of disconnection of any facility due to non-payment, lessee will be responsible to get them restored and pay the same. all dues must be cleared before the expiry of the lease.the lessee shall keep and maintain the said premises in good and tenantable conditi ons during the tenure of the lease.lessor hereby convenants with the lessee as following:-to pay all existing and future rate, taxes assessments and other charges of a public n ature whether impose by the municipality, government or any other authority in respect o f demised premises.not to erect or set up a building or structure on the demises premises nor to add to a ny existing building or structure during the period of lease or any renewal without the wri tten consent of the lessee.is hereby declear and muturally agreed between the lessor and lessee ans follwing:= the lessee and the lessor shall have the right and option to terminate this lease at an y time only after the expiry of the lease period i.e., 24 months, provided they give one (1)month notice in advance to either of the parties.the meter reading of various utilities are as given below:-meter number today’s readingelecricity ————————————————gas ————————————————telephone ————————————————water ————————————————that the lessee has also agreed with the lessor for a mandatory increase in rent by 1 0% per annum, the rent would be enhanced to rs.36,300/-( rupees thirty six thousand and three hundred only), should the lessor and i essee mutuall y to renew the lease. it can be negotiated between the parties.the parties hereto have executed these presents on the and day above written.:__________________________ghazala waheedno._______________________passport no.___________________文档来源：律师365（/）合同栏目，找律师就上律师365。
IFRS_Leasing
Classification by the Lessor Direct financing lease
17
ቤተ መጻሕፍቲ ባይዱ
Classification of Leases Involving Personal Property
An operating lease meets none of the criteria in Column A or does not meet both of the criteria in Column B.
Classification by the Lessor Operating lease
18
Lease Criteria and Classifications
19
Operating Lease (Lessee)
The User Company signed a lease agreement with the Owner Company whereby the User Company agrees to pay $50,000 each year beginning January 1, 2010 and continuing through 2014.
5
Definition of Lease
GAAP defines a lease as “an agreement conveying the right to use property, plant, or equipment usually for a stated period of time.” A lease involves a lessee and a lessor. A lessee acquires the right to use the property, plant, and equipment; a lessor gives up the right.
Form C Tenant’s Notice to Quit说明书
Guide Form C: Tenant’s Notice to Quit(subsection 10(1) or 10(3) of the Residential Tenancies Act)What is this form for?Use this form to give a landlord notice that you are leaving at the end of a lease term.This will end the lease for all tenants.How to complete this form?ToGive the landlord’s name as it appears in the lease. If you do not have a lease, use the landlord’scompany name or full name.Address of residential premisesGive the complete address of the place being rented as it appears on the lease. If you do not have a lease, give the full civic address, including the postal code.My tenancy isCheck the box that applies to you. You must give this form with appropriate notice time to thelandlord. Note the important information box on the form regarding the timing of notices.Year-to-year: This form must be given to your landlord at least 3 months before the end of your lease.(See clause 10(1)(a) of the act.)Month-to-month: This form must be given to your landlord at least 1 month before the end of any month. (See clause 10(1)(b) of the act.)Week to week: This form must be given to your landlord at least 1 week before the end of any week.(See clause 10(1)(c) of the act.)Manufactured home: This form must be given to your landlord at least 1 month before thetermination of the tenancy. (See clause 10(3)(b) of the act.)I give notice that I am terminating my tenancy onDate: Give the date that you will leave.Security deposit returnThis section is optional.If you wish the landlord to return the security deposit, provide a mailing address or contact the landlord to make other arrangements. The Residential Tenancies Program recommends that landlords and tenants, or their representatives, inspect the unit at the end of the lease and make a written agreement about the return of the security deposit.What do I do with the completed form?Formally serve the landlord with the original of this Form C.You may do this in several ways:1 Hand the form in person to the landlord or an agent of the landlord, the property manager, or the superintendent. You can also have someone else do this for you.Date served is the same date.2 Leave a copy in the landlord’s mailbox or mail slot at an address listed in the lease for the landlord, property manager, or superintendent.Date served is the same date.3 Send it by pre-paid registered mail, express post, or courier service to an address• stated in the lease• where the landlord carries on business as a landlord• where the rent is payableDate served is the 3rd day after the date mailed. Keep a copy of the receipt showing proof the notice was prepaid, properly addressed, and sent.4 Send it electronically, but only if the landlord has provided an electronic address in the lease to receive documents. The electronic copy must be substantially the same as the original and capable of being retained by the landlord so they can use it for later reference.Date served depends on the time and the day sent as follows:• If sent before 4:00 pm on any day other than a Saturday, Sunday, or holiday, it is deemed to have been served on the day sent.• If sent after 4:00 pm on any day, it is deemed to have been served on the next day that is not a Saturday, Sunday, or holiday.• If sent on a Saturday, Sunday, or holiday, it is deemed to have been served on the next day that is not a Saturday, Sunday, or holiday.Keep a copy of this form for your records.GuideForm C: Tenant’s Notice to QuitTenant’s name Address of residential premises Street number and name (civic address) Apartment City or town Province Postal codeMy tenancy is (check one) q Year to year - This form must be given to your landlord at least 3 months before the end of your lease.(see clause 10(1)(a) of the Act)q Month to month - This form must be given to your landlord at least 1 month before the end of anymonth. (see clause 10(1)(b) of the Act)q Week to week - This form must be given to your landlord at least 1 week before the end of any week .(see clause 10(1)(c) of the Act)q Manufactured home - This form must be given to your landlord at least 1 month before thetermination of the tenancy. (see clause 10(3)(b) of the Act)Security deposit return This section is optional. (check one)q I will make arrangements at a future time for the return of my security deposit.q Please return my security deposit to me at the forwarding address below:Street number and name (civic address)Apartment City or town Province Postal codePhone number Email Sign and date this formTenant’s signature Date (YYYY MM DD) Tenant: Keep a copy of this form for your records.Form C: Tenant’s Notice to Quit(subsection 10(1) or 10(3) of the Residential Tenancies Act)Reset Form。
OSHA现场作业手册说明书
DIRECTIVE NUMBER: CPL 02-00-150 EFFECTIVE DATE: April 22, 2011 SUBJECT: Field Operations Manual (FOM)ABSTRACTPurpose: This instruction cancels and replaces OSHA Instruction CPL 02-00-148,Field Operations Manual (FOM), issued November 9, 2009, whichreplaced the September 26, 1994 Instruction that implemented the FieldInspection Reference Manual (FIRM). The FOM is a revision of OSHA’senforcement policies and procedures manual that provides the field officesa reference document for identifying the responsibilities associated withthe majority of their inspection duties. This Instruction also cancels OSHAInstruction FAP 01-00-003 Federal Agency Safety and Health Programs,May 17, 1996 and Chapter 13 of OSHA Instruction CPL 02-00-045,Revised Field Operations Manual, June 15, 1989.Scope: OSHA-wide.References: Title 29 Code of Federal Regulations §1903.6, Advance Notice ofInspections; 29 Code of Federal Regulations §1903.14, Policy RegardingEmployee Rescue Activities; 29 Code of Federal Regulations §1903.19,Abatement Verification; 29 Code of Federal Regulations §1904.39,Reporting Fatalities and Multiple Hospitalizations to OSHA; and Housingfor Agricultural Workers: Final Rule, Federal Register, March 4, 1980 (45FR 14180).Cancellations: OSHA Instruction CPL 02-00-148, Field Operations Manual, November9, 2009.OSHA Instruction FAP 01-00-003, Federal Agency Safety and HealthPrograms, May 17, 1996.Chapter 13 of OSHA Instruction CPL 02-00-045, Revised FieldOperations Manual, June 15, 1989.State Impact: Notice of Intent and Adoption required. See paragraph VI.Action Offices: National, Regional, and Area OfficesOriginating Office: Directorate of Enforcement Programs Contact: Directorate of Enforcement ProgramsOffice of General Industry Enforcement200 Constitution Avenue, NW, N3 119Washington, DC 20210202-693-1850By and Under the Authority ofDavid Michaels, PhD, MPHAssistant SecretaryExecutive SummaryThis instruction cancels and replaces OSHA Instruction CPL 02-00-148, Field Operations Manual (FOM), issued November 9, 2009. The one remaining part of the prior Field Operations Manual, the chapter on Disclosure, will be added at a later date. This Instruction also cancels OSHA Instruction FAP 01-00-003 Federal Agency Safety and Health Programs, May 17, 1996 and Chapter 13 of OSHA Instruction CPL 02-00-045, Revised Field Operations Manual, June 15, 1989. This Instruction constitutes OSHA’s general enforcement policies and procedures manual for use by the field offices in conducting inspections, issuing citations and proposing penalties.Significant Changes∙A new Table of Contents for the entire FOM is added.∙ A new References section for the entire FOM is added∙ A new Cancellations section for the entire FOM is added.∙Adds a Maritime Industry Sector to Section III of Chapter 10, Industry Sectors.∙Revises sections referring to the Enhanced Enforcement Program (EEP) replacing the information with the Severe Violator Enforcement Program (SVEP).∙Adds Chapter 13, Federal Agency Field Activities.∙Cancels OSHA Instruction FAP 01-00-003, Federal Agency Safety and Health Programs, May 17, 1996.DisclaimerThis manual is intended to provide instruction regarding some of the internal operations of the Occupational Safety and Health Administration (OSHA), and is solely for the benefit of the Government. No duties, rights, or benefits, substantive or procedural, are created or implied by this manual. The contents of this manual are not enforceable by any person or entity against the Department of Labor or the United States. Statements which reflect current Occupational Safety and Health Review Commission or court precedents do not necessarily indicate acquiescence with those precedents.Table of ContentsCHAPTER 1INTRODUCTIONI.PURPOSE. ........................................................................................................... 1-1 II.SCOPE. ................................................................................................................ 1-1 III.REFERENCES .................................................................................................... 1-1 IV.CANCELLATIONS............................................................................................. 1-8 V. ACTION INFORMATION ................................................................................. 1-8A.R ESPONSIBLE O FFICE.......................................................................................................................................... 1-8B.A CTION O FFICES. .................................................................................................................... 1-8C. I NFORMATION O FFICES............................................................................................................ 1-8 VI. STATE IMPACT. ................................................................................................ 1-8 VII.SIGNIFICANT CHANGES. ............................................................................... 1-9 VIII.BACKGROUND. ................................................................................................. 1-9 IX. DEFINITIONS AND TERMINOLOGY. ........................................................ 1-10A.T HE A CT................................................................................................................................................................. 1-10B. C OMPLIANCE S AFETY AND H EALTH O FFICER (CSHO). ...........................................................1-10B.H E/S HE AND H IS/H ERS ..................................................................................................................................... 1-10C.P ROFESSIONAL J UDGMENT............................................................................................................................... 1-10E. W ORKPLACE AND W ORKSITE ......................................................................................................................... 1-10CHAPTER 2PROGRAM PLANNINGI.INTRODUCTION ............................................................................................... 2-1 II.AREA OFFICE RESPONSIBILITIES. .............................................................. 2-1A.P ROVIDING A SSISTANCE TO S MALL E MPLOYERS. ...................................................................................... 2-1B.A REA O FFICE O UTREACH P ROGRAM. ............................................................................................................. 2-1C. R ESPONDING TO R EQUESTS FOR A SSISTANCE. ............................................................................................ 2-2 III. OSHA COOPERATIVE PROGRAMS OVERVIEW. ...................................... 2-2A.V OLUNTARY P ROTECTION P ROGRAM (VPP). ........................................................................... 2-2B.O NSITE C ONSULTATION P ROGRAM. ................................................................................................................ 2-2C.S TRATEGIC P ARTNERSHIPS................................................................................................................................. 2-3D.A LLIANCE P ROGRAM ........................................................................................................................................... 2-3 IV. ENFORCEMENT PROGRAM SCHEDULING. ................................................ 2-4A.G ENERAL ................................................................................................................................................................. 2-4B.I NSPECTION P RIORITY C RITERIA. ..................................................................................................................... 2-4C.E FFECT OF C ONTEST ............................................................................................................................................ 2-5D.E NFORCEMENT E XEMPTIONS AND L IMITATIONS. ....................................................................................... 2-6E.P REEMPTION BY A NOTHER F EDERAL A GENCY ........................................................................................... 2-6F.U NITED S TATES P OSTAL S ERVICE. .................................................................................................................. 2-7G.H OME-B ASED W ORKSITES. ................................................................................................................................ 2-8H.I NSPECTION/I NVESTIGATION T YPES. ............................................................................................................... 2-8 V.UNPROGRAMMED ACTIVITY – HAZARD EVALUATION AND INSPECTION SCHEDULING ............................................................................ 2-9 VI.PROGRAMMED INSPECTIONS. ................................................................... 2-10A.S ITE-S PECIFIC T ARGETING (SST) P ROGRAM. ............................................................................................. 2-10B.S CHEDULING FOR C ONSTRUCTION I NSPECTIONS. ..................................................................................... 2-10C.S CHEDULING FOR M ARITIME I NSPECTIONS. ............................................................................. 2-11D.S PECIAL E MPHASIS P ROGRAMS (SEP S). ................................................................................... 2-12E.N ATIONAL E MPHASIS P ROGRAMS (NEP S) ............................................................................... 2-13F.L OCAL E MPHASIS P ROGRAMS (LEP S) AND R EGIONAL E MPHASIS P ROGRAMS (REP S) ............ 2-13G.O THER S PECIAL P ROGRAMS. ............................................................................................................................ 2-13H.I NSPECTION S CHEDULING AND I NTERFACE WITH C OOPERATIVE P ROGRAM P ARTICIPANTS ....... 2-13CHAPTER 3INSPECTION PROCEDURESI.INSPECTION PREPARATION. .......................................................................... 3-1 II.INSPECTION PLANNING. .................................................................................. 3-1A.R EVIEW OF I NSPECTION H ISTORY .................................................................................................................... 3-1B.R EVIEW OF C OOPERATIVE P ROGRAM P ARTICIPATION .............................................................................. 3-1C.OSHA D ATA I NITIATIVE (ODI) D ATA R EVIEW .......................................................................................... 3-2D.S AFETY AND H EALTH I SSUES R ELATING TO CSHO S.................................................................. 3-2E.A DVANCE N OTICE. ................................................................................................................................................ 3-3F.P RE-I NSPECTION C OMPULSORY P ROCESS ...................................................................................................... 3-5G.P ERSONAL S ECURITY C LEARANCE. ................................................................................................................. 3-5H.E XPERT A SSISTANCE. ........................................................................................................................................... 3-5 III. INSPECTION SCOPE. ......................................................................................... 3-6A.C OMPREHENSIVE ................................................................................................................................................... 3-6B.P ARTIAL. ................................................................................................................................................................... 3-6 IV. CONDUCT OF INSPECTION .............................................................................. 3-6A.T IME OF I NSPECTION............................................................................................................................................. 3-6B.P RESENTING C REDENTIALS. ............................................................................................................................... 3-6C.R EFUSAL TO P ERMIT I NSPECTION AND I NTERFERENCE ............................................................................. 3-7D.E MPLOYEE P ARTICIPATION. ............................................................................................................................... 3-9E.R ELEASE FOR E NTRY ............................................................................................................................................ 3-9F.B ANKRUPT OR O UT OF B USINESS. .................................................................................................................... 3-9G.E MPLOYEE R ESPONSIBILITIES. ................................................................................................. 3-10H.S TRIKE OR L ABOR D ISPUTE ............................................................................................................................. 3-10I. V ARIANCES. .......................................................................................................................................................... 3-11 V. OPENING CONFERENCE. ................................................................................ 3-11A.G ENERAL ................................................................................................................................................................ 3-11B.R EVIEW OF A PPROPRIATION A CT E XEMPTIONS AND L IMITATION. ..................................................... 3-13C.R EVIEW S CREENING FOR P ROCESS S AFETY M ANAGEMENT (PSM) C OVERAGE............................. 3-13D.R EVIEW OF V OLUNTARY C OMPLIANCE P ROGRAMS. ................................................................................ 3-14E.D ISRUPTIVE C ONDUCT. ...................................................................................................................................... 3-15F.C LASSIFIED A REAS ............................................................................................................................................. 3-16VI. REVIEW OF RECORDS. ................................................................................... 3-16A.I NJURY AND I LLNESS R ECORDS...................................................................................................................... 3-16B.R ECORDING C RITERIA. ...................................................................................................................................... 3-18C. R ECORDKEEPING D EFICIENCIES. .................................................................................................................. 3-18 VII. WALKAROUND INSPECTION. ....................................................................... 3-19A.W ALKAROUND R EPRESENTATIVES ............................................................................................................... 3-19B.E VALUATION OF S AFETY AND H EALTH M ANAGEMENT S YSTEM. ....................................................... 3-20C.R ECORD A LL F ACTS P ERTINENT TO A V IOLATION. ................................................................................. 3-20D.T ESTIFYING IN H EARINGS ................................................................................................................................ 3-21E.T RADE S ECRETS. ................................................................................................................................................. 3-21F.C OLLECTING S AMPLES. ..................................................................................................................................... 3-22G.P HOTOGRAPHS AND V IDEOTAPES.................................................................................................................. 3-22H.V IOLATIONS OF O THER L AWS. ....................................................................................................................... 3-23I.I NTERVIEWS OF N ON-M ANAGERIAL E MPLOYEES .................................................................................... 3-23J.M ULTI-E MPLOYER W ORKSITES ..................................................................................................................... 3-27 K.A DMINISTRATIVE S UBPOENA.......................................................................................................................... 3-27 L.E MPLOYER A BATEMENT A SSISTANCE. ........................................................................................................ 3-27 VIII. CLOSING CONFERENCE. .............................................................................. 3-28A.P ARTICIPANTS. ..................................................................................................................................................... 3-28B.D ISCUSSION I TEMS. ............................................................................................................................................ 3-28C.A DVICE TO A TTENDEES .................................................................................................................................... 3-29D.P ENALTIES............................................................................................................................................................. 3-30E.F EASIBLE A DMINISTRATIVE, W ORK P RACTICE AND E NGINEERING C ONTROLS. ............................ 3-30F.R EDUCING E MPLOYEE E XPOSURE. ................................................................................................................ 3-32G.A BATEMENT V ERIFICATION. ........................................................................................................................... 3-32H.E MPLOYEE D ISCRIMINATION .......................................................................................................................... 3-33 IX. SPECIAL INSPECTION PROCEDURES. ...................................................... 3-33A.F OLLOW-UP AND M ONITORING I NSPECTIONS............................................................................................ 3-33B.C ONSTRUCTION I NSPECTIONS ......................................................................................................................... 3-34C. F EDERAL A GENCY I NSPECTIONS. ................................................................................................................. 3-35CHAPTER 4VIOLATIONSI. BASIS OF VIOLATIONS ..................................................................................... 4-1A.S TANDARDS AND R EGULATIONS. .................................................................................................................... 4-1B.E MPLOYEE E XPOSURE. ........................................................................................................................................ 4-3C.R EGULATORY R EQUIREMENTS. ........................................................................................................................ 4-6D.H AZARD C OMMUNICATION. .............................................................................................................................. 4-6E. E MPLOYER/E MPLOYEE R ESPONSIBILITIES ................................................................................................... 4-6 II. SERIOUS VIOLATIONS. .................................................................................... 4-8A.S ECTION 17(K). ......................................................................................................................... 4-8B.E STABLISHING S ERIOUS V IOLATIONS ............................................................................................................ 4-8C. F OUR S TEPS TO BE D OCUMENTED. ................................................................................................................... 4-8 III. GENERAL DUTY REQUIREMENTS ............................................................. 4-14A.E VALUATION OF G ENERAL D UTY R EQUIREMENTS ................................................................................. 4-14B.E LEMENTS OF A G ENERAL D UTY R EQUIREMENT V IOLATION.............................................................. 4-14C. U SE OF THE G ENERAL D UTY C LAUSE ........................................................................................................ 4-23D.L IMITATIONS OF U SE OF THE G ENERAL D UTY C LAUSE. ..............................................................E.C LASSIFICATION OF V IOLATIONS C ITED U NDER THE G ENERAL D UTY C LAUSE. ..................F. P ROCEDURES FOR I MPLEMENTATION OF S ECTION 5(A)(1) E NFORCEMENT ............................ 4-25 4-27 4-27IV.OTHER-THAN-SERIOUS VIOLATIONS ............................................... 4-28 V.WILLFUL VIOLATIONS. ......................................................................... 4-28A.I NTENTIONAL D ISREGARD V IOLATIONS. ..........................................................................................4-28B.P LAIN I NDIFFERENCE V IOLATIONS. ...................................................................................................4-29 VI. CRIMINAL/WILLFUL VIOLATIONS. ................................................... 4-30A.A REA D IRECTOR C OORDINATION ....................................................................................................... 4-31B.C RITERIA FOR I NVESTIGATING P OSSIBLE C RIMINAL/W ILLFUL V IOLATIONS ........................ 4-31C. W ILLFUL V IOLATIONS R ELATED TO A F ATALITY .......................................................................... 4-32 VII. REPEATED VIOLATIONS. ...................................................................... 4-32A.F EDERAL AND S TATE P LAN V IOLATIONS. ........................................................................................4-32B.I DENTICAL S TANDARDS. .......................................................................................................................4-32C.D IFFERENT S TANDARDS. .......................................................................................................................4-33D.O BTAINING I NSPECTION H ISTORY. .....................................................................................................4-33E.T IME L IMITATIONS..................................................................................................................................4-34F.R EPEATED V. F AILURE TO A BATE....................................................................................................... 4-34G. A REA D IRECTOR R ESPONSIBILITIES. .............................................................................. 4-35 VIII. DE MINIMIS CONDITIONS. ................................................................... 4-36A.C RITERIA ................................................................................................................................................... 4-36B.P ROFESSIONAL J UDGMENT. ..................................................................................................................4-37C. A REA D IRECTOR R ESPONSIBILITIES. .............................................................................. 4-37 IX. CITING IN THE ALTERNATIVE ............................................................ 4-37 X. COMBINING AND GROUPING VIOLATIONS. ................................... 4-37A.C OMBINING. ..............................................................................................................................................4-37B.G ROUPING. ................................................................................................................................................4-38C. W HEN N OT TO G ROUP OR C OMBINE. ................................................................................................4-38 XI. HEALTH STANDARD VIOLATIONS ....................................................... 4-39A.C ITATION OF V ENTILATION S TANDARDS ......................................................................................... 4-39B.V IOLATIONS OF THE N OISE S TANDARD. ...........................................................................................4-40 XII. VIOLATIONS OF THE RESPIRATORY PROTECTION STANDARD(§1910.134). ....................................................................................................... XIII. VIOLATIONS OF AIR CONTAMINANT STANDARDS (§1910.1000) ... 4-43 4-43A.R EQUIREMENTS UNDER THE STANDARD: .................................................................................................. 4-43B.C LASSIFICATION OF V IOLATIONS OF A IR C ONTAMINANT S TANDARDS. ......................................... 4-43 XIV. CITING IMPROPER PERSONAL HYGIENE PRACTICES. ................... 4-45A.I NGESTION H AZARDS. .................................................................................................................................... 4-45B.A BSORPTION H AZARDS. ................................................................................................................................ 4-46C.W IPE S AMPLING. ............................................................................................................................................. 4-46D.C ITATION P OLICY ............................................................................................................................................ 4-46 XV. BIOLOGICAL MONITORING. ...................................................................... 4-47CHAPTER 5CASE FILE PREPARATION AND DOCUMENTATIONI.INTRODUCTION ............................................................................................... 5-1 II.INSPECTION CONDUCTED, CITATIONS BEING ISSUED. .................... 5-1A.OSHA-1 ................................................................................................................................... 5-1B.OSHA-1A. ............................................................................................................................... 5-1C. OSHA-1B. ................................................................................................................................ 5-2 III.INSPECTION CONDUCTED BUT NO CITATIONS ISSUED .................... 5-5 IV.NO INSPECTION ............................................................................................... 5-5 V. HEALTH INSPECTIONS. ................................................................................. 5-6A.D OCUMENT P OTENTIAL E XPOSURE. ............................................................................................................... 5-6B.E MPLOYER’S O CCUPATIONAL S AFETY AND H EALTH S YSTEM. ............................................................. 5-6 VI. AFFIRMATIVE DEFENSES............................................................................. 5-8A.B URDEN OF P ROOF. .............................................................................................................................................. 5-8B.E XPLANATIONS. ..................................................................................................................................................... 5-8 VII. INTERVIEW STATEMENTS. ........................................................................ 5-10A.G ENERALLY. ......................................................................................................................................................... 5-10B.CSHO S SHALL OBTAIN WRITTEN STATEMENTS WHEN: .......................................................................... 5-10C.L ANGUAGE AND W ORDING OF S TATEMENT. ............................................................................................. 5-11D.R EFUSAL TO S IGN S TATEMENT ...................................................................................................................... 5-11E.V IDEO AND A UDIOTAPED S TATEMENTS. ..................................................................................................... 5-11F.A DMINISTRATIVE D EPOSITIONS. .............................................................................................5-11 VIII. PAPERWORK AND WRITTEN PROGRAM REQUIREMENTS. .......... 5-12 IX.GUIDELINES FOR CASE FILE DOCUMENTATION FOR USE WITH VIDEOTAPES AND AUDIOTAPES .............................................................. 5-12 X.CASE FILE ACTIVITY DIARY SHEET. ..................................................... 5-12 XI. CITATIONS. ..................................................................................................... 5-12A.S TATUTE OF L IMITATIONS. .............................................................................................................................. 5-13B.I SSUING C ITATIONS. ........................................................................................................................................... 5-13C.A MENDING/W ITHDRAWING C ITATIONS AND N OTIFICATION OF P ENALTIES. .................................. 5-13D.P ROCEDURES FOR A MENDING OR W ITHDRAWING C ITATIONS ............................................................ 5-14 XII. INSPECTION RECORDS. ............................................................................... 5-15A.G ENERALLY. ......................................................................................................................................................... 5-15B.R ELEASE OF I NSPECTION I NFORMATION ..................................................................................................... 5-15C. C LASSIFIED AND T RADE S ECRET I NFORMATION ...................................................................................... 5-16。
尤利西斯（Ulysses）第三章-英语小说-
尤利西斯（Ulysses）第三章更多英语小说-请点击这里获得INELUCTABLE MODALITY OF THE VISIBLE: A T LEAST THA T IF NO MORE, thought through my eyes. Signatures of all things I am here to read, seaspawn and seawrack, the nearing tide, that rusty boot. Snotgreen, bluesilver, rust: coloured signs. Limits of the diaphane. But he adds: in bodies. Then he was aware of them bodies before of them coloured. How? By knocking his sconce against them, sure. Go easy. Bald he was and a millionaire, maestro di color che sanno. Limit of the diaphane in. Why in? Diaphane, adiaphane. If you can put your five fingers through it, it is a gate, if not a door. Shut your eyes and see. Stephen closed his eyes to hear his boots crush crackling wrack and shells. Y ou are walking through it howsomever. I am, a stride at a time. A very short space of time through very short times of space. Five, six: the nacheinander. Exactly: and that is the ineluctable modality of the audible. Open your eyes. No. Jesus! If I fell over a cliff that beetles o'er his base, fell through the nebeneinander ineluctably. I am getting on nicely in the dark. My ash sword hangs at my side. Tap with it: they do. My two feet in his boots are at the end of his legs, nebeneinander. Sounds solid: made by the mallet of Los Demiurgos. Am I walking into eternity along Sandymount strand? Crush, crack, crick, crick. Wild sea money. Dominie Deasy kens them a'.Won't you come to Sandymount,Madeline the mare?Rhythm begins, you see. I hear. A catalectic tetrameter of iambs marching. No, agallop: deline the mare.Open your eyes now. I will. One moment. Has all vanished since? If I open and am for ever in the black adiaphane. Basta! I will see if I can see.See now. There all the time without you: and ever shall be, world without end.They came down the steps from Leahy's terrace prudently, Frauenzimmer: and down the shelving shore flabbily their splayed feet sinking in the silted sand. Like me, like Algy, coming down to our mighty mother. Number one swung lourdily her midwife's bag, the other's gamp poked in the beach. From the liberties, out for the day. Mrs Florence MacCabe, relict of the late Patk MacCabe, deeply lamented, of Bride Street. One of her sisterhood lugged me squealing into life. Creation from nothing. What has she in the bag? A misbirth with a trailing navelcord, hushed in ruddy wool. The cords of all link back, strandentwining cable of all flesh. That is why mystic monks. Will you be as gods? Gaze in your omphalos. Hello. Kinch here. Put me on to Edenville. Aleph, alpha: nought, nought, one.Spouse and helpmate of Adam Kadmon: Heva, naked Eve. She had no navel. Gaze. Belly without blemish, bulging big, a buckler of taut vellum, no, whiteheaped corn, orient and immortal, standing from everlasting to everlasting. Womb of sin.Wombed in sin darkness I was too, made not begotten. By them, the man with my voice and my eyes and a ghostwoman with ashes on her breath. They clasped and sundered, did the coupler's will. From before the ages He willed me and now may not will me away or ever A lex eterna stays about him. Is that then the divine substance wherein Father and Son are consubstantial? Where is poor dear Arius to try conclusions? Warring his life long on the contransmagnificandjewbangtantiality. Illstarred heresiarch. In a Greek watercloset he breathed his last: euthanasia. With beaded mitre and with crozier, stalled upon his throne, widower of a widowed see, with upstiffed omophorion, with clotted hinderparts.Airs romped around him, nipping and eager airs. They are coming, waves. The whitemaned seahorses, champing, brightwindbridled, the steeds of Mananaan.I mustn't forget his letter for the press. And after? The Ship, half twelve. By the way go easy with that money like a good young imbecile. Y es, I must.His pace slackened. Here. Am I going to Aunt Sara's or not? My consubstantial father's voice. Did you see anything of your artist brother Stephen lately? No? Sure he's not down in Strasburg terrace with his aunt Sally? Couldn't he fly a bit higher than that, eh? And and and and tell us Stephen, how is uncle Si? O weeping God, the things I married into. De boys up in de hayloft. The drunken little costdrawer and his brother, the cornet player. Highly respectable gondoliers. And skeweyed Walter sirring his father, no less. Sir. Y es, sir. No, sir. Jesus wept: and no wonder, by Christ.I pull the wheezy bell of their shuttered cottage: and wait. They take me for a dun, peer out from a coign of vantage.-- It's Stephen, sir.-- Let him in. Let Stephen in.A bolt drawn back and Walter welcomes me.-- We thought you were someone else.In his broad bed nuncle Richie, pillowed and blanketed, extends overthe hillock of his knees a sturdy forearm. Cleanchested. He has washed the upper moiety.-- Morrow, nephew.He lays aside the lapboard whereon he drafts his bills of costs for the eyes of Master Goff and Master Shapland Tandy, filing consents and common searches and a writ of Duces Tecum. A bogoak frame over his bald head: Wilde's Requiescat. The drone of his misleading whistle brings Walter back.-- Y es, sir?-- Malt for Richie and Stephen, tell mother. Where is she?-- Bathing Crissie, sir.Papa's little bedpal. Lump of love.-- No, uncle Richie...-- Call me Richie. Damn your lithia water. It lowers. Whusky!-- Uncle Richie, really...-- Sit down or by the law Harry I'll knock you down.Walter squints vainly for a chair.-- He has nothing to sit down on, sir.-- He has nowhere to put it, you mug. Bring in our Chippendale chair. Would you like a bite of something? None of your damned lawdeedaw air here; the rich of a rasher fried with a herring? Sure? So much the better. We have nothing in the house but backache pills.All'erta!He drones bars of Ferrando's aria de sortita. The grandest number, Stephen, in the whole opera. Listen.His tuneful whistle sounds again, finely shaded, with rushes of the air, his fists bigdrumming on his padded knees.This wind is sweeter.Houses of decay, mine, his and all. Y ou told the Clongowes gentry you had an uncle a judge and an uncle a general in the army. Come out of them, Stephen. Beauty is not there. Nor in the stagnant bay of Marsh's library where you read the fading prophecies of Joachim Abbas. For whom? The hundredheaded rabble of the cathedral close. A hater of his kind ran from them to the wood of madness, his mane foaming in the moon, his eyeballs stars. Houyhnhnm, horsenostrilled. The oval equine faces. Temple, Buck Mulligan, Foxy Campbell. Lantern jaws. Abbas father, furious dean, what offence laid fire to their brains? Paff! Descende, calve, ut ne nimium decalveris. A garland of grey hair on his comminated head see him me clambering down to the footpace (descende), clutching a monstrance, basiliskeyed. Get down, bald poll! A choir gives back menace and echo, assisting about the altar's horns, the snorted Latin of jackpriests moving burly in their albs, tonsured and oiled and gelded, fat with the fat of kidneys of wheat.And at the same instant perhaps a priest round the corner is elevating it. Dringdring! And two streets off another locking it into a pyx. Dringadring! And in a ladychapel another taking housel all to his own cheek. Dringdringl Down, up, forward, back. Dan Occam thought of that, invincible doctor. A misty English morning the imp hypostasis tickled his brain. Bringing his host down and kneeling he heard twine with his second bell the first bell in the transept (he is lifting his) and, rising, heard(now I am lifting) their two bells (he is kneeling) twang in diphthong.Cousin Stephen, you will never be a saint. Isle of saints. Y ou were awfully holy, weren't you? Y ou prayed to the Blessed Virgin that you might not have a red nose. Y ou prayed to the devil in Serpentine avenue that the fubsy widow in front might lift her clothes still more from the wet street. O si, certo! Sell your soul for that, do, dyed rags pinned round a squaw. More tell me, more still! On the top of the Howth tram alone crying to the rain: naked women! What about that, eh?What about what? What else were they invented for?Reading two pages apiece of seven books every night, eh? I was young. Y ou bowed to yourself in the mirror, stepping forward to applause earnestly, striking face. Hurray for the Goddamned idiot! Hray! No-one saw: tell no-one. Books you were going to write with letters for titles. Have you read his F? O yes, but I prefer Q. Y es, but W is wonderful. O yes, W. Remember your epiphanies on green oval leaves, deeply deep, copies to be sent if you died to all the great libraries of the world, including Alexandria? Someone was to read them there after a few thousand year, a mahamanvantara. Pico della Mirandola like. A y, very like a whale. When one reads these strange pages of one long gone one feels that one is at one with one who once...The grainy sand had gone from under his feet. His boots trod again a damp crackling mast, razorshells, squeaking pebbles, that on the unnumbered pebbles beats, wood sieved by the shipworm, lost Armada. Unwholesome sandflats waited to suck his treading soles, breathing upward sewage breath. He coasted them, walking warily. A porter-bottle stood up, stogged to its waist, in the cakey sand dough. A sentinel: is le of dreadful thirst. Broken hoops on the shore; at the land a maze of dark cunning nets; farther away chalkscrawled backdoors and on the higher beach a dryingline with two crucified shirts. Ringsend: wigwams of brown steersmen and master mariners. Human shells.He halted. I have passed the way to aunt Sara's. Am I not going there? Seems not. No-one about. He turned northeast and crossed the firmer sand towards the Pigeonhouse.-- Qui vous a mis dans cette fichue position?-- C'est le pigeon, Joseph.Patrice, home on furlough, lapped warm milk with me in the bar MacMahon. Son of the wild goose, Kevin Egan of Paris. My father's a bird, he lapped the sweet lait chaud with pink young tongue, plumpbunny's face. Lap, lapin. He hopes to win in the gros lots. About the nature of women he read in Michelet. But he must send me La Vie de Jésus by M. Leo Taxil. Lent it to his friend.-- C'est tordant, vows savez. Moi je suis socialiste. Je ne crois pas en l'existence de Dieu. Faut pas le dire à mon père.-- Il croit?-- Mon père, oui.Schluss. He laps.My Latin quarter hat. God, we simply must dress the character. I want puce gloves. Y ou were a student, weren't you? Of what in the other devil's name? Paysayenn. P. C. N., you know: physiques, chimiques et naturelles. Aha. Eating your groatsworth of mou en civet, fleshpots of Egypt, elbowed by belching cabmen. Just say in the most natural tone: when I was in Paris, boul' Mich', I used to. Y es, used to carry punched tickets to prove an alibi if they arrested you for murder somewhere. Justice. On the night of the seventeenth of February 1904 the prisoner was seen by two witnesses. Other fellow did it: other me. Hat, tie, overcoat, nose. Lui, c'est moi. Y ou seem to have enjoyed yourself.Proudly walking. Whom were you trying to walk like? Forget: a dispossessed. With mother's money order, eight shillings, the banging door of the post office slammed in your face by the usher. Hunger toothache. Encore deux minutes. Look clock. Must get. Fermé. Hired dog! Shoot him to bloody bits with a bang shotgun, bits man spattered walls all brass buttons. Bits all khrrrrklak in place clack back. Not hurt? O, that's all right. Shake hands. See what I meant, see? O, that's all right. Shake a shake. O, that's all only all right.Y ou were going to do wonders, what? Missionary to Europe after fiery Columbanus. Fiacre and Scotus on their creepystools in heaven spilt from their pintpots, loudlatinlaughing: Euge! Euge! Pretending to speak broken English as you dragged your valise, porter threepence, across the slimy pier at Newhaven. Comment? Rich booty you brought back; Le Tutu, five tattered numbers of Pantalon Blanc et Culotte Rouge, a blue French telegram, curiosity to show:-- Mother dying come home father.The aunt thinks you killed your mother. That's why she won't.Then here's a health to Mulligan's auntAnd I'll tell you the reason why.She always kept things decent inThe Hannigan famileye.His feet marched in sudden proud rhythm over the sand furrows, along by the boulders of the south wall. He stared at them proudly, piled stone mammoth skulls. Gold light on sea, on sand, on boulders. The sun is there, the slender trees, the lemon houses.Paris rawly waking, crude sunlight on her lemon streets. Moist pith of farls of bread, the froggreen wormwood, her matin incense, court the air. Belluomo rises from the bed of his wife's lover's wife, the kerchiefed housewife is astir, a saucer of acetic acid in her hands. In Rodot's Y vonne and Madeleine newmake their tumbled beauties, shattering with gold teeth chaussons of pastry, their mouths yellowed with the pus of flan breton. Faces of Paris men go by, their wellpleased pleasers, curled conquistadores.Noon slumbers. Kevin Egan rolls gunpowder cigarettes through fingers smeared with printer's ink, sipping his green fairy as Patrice his white. About us gobblers fork spiced beans down their gullets. Un demi setier! A jet of coffee steam from the burnished caldron. She serves me at his beck. Il est irlandais. Hollandais? Non fromage. Deux irlandais, nous, Irlande, vous savez? Ah oui! She thought you wanted a cheese hollandais. Y our postprandial, do you know that word? Postprandial. There was a fellow Iknew once in Barcelona, queer fellow, used to call it his postprandial. Well: slainte! Around the slabbed tables the tangle of wined breaths and grumbling gorges. His breath hangs over our saucestained plates, the green fairy's fang thrusting between his lips. Of Ireland, the Dalcassians, of hopes, conspiracies, of Arthur Griffith now. To yoke me as his yokefellow, our crimes our common cause. Y ou're your father's son. I know the voice. His fustian shirt, sanguineflowered, trembles its Spanish tassels at his secrets. M. Drumont, famous journalist, Drumont, know what he called queen Victoria? Old hag with the yellow teeth. Vieille ogresse with the dents jaunes. Maud Gonne, beautiful woman, La Patrie, M. Millevoye, Félix Faure, know how he died? Licentious men. The froeken, bonne àtout faire, who rubs male nakedness in the bath at Upsala. Moi faire, she said. Tous les messieurs. Not this Monsieur, I said. Most licentious custom. Bath a most private thing. I wouldn't let my brother, not even my own brother, most lascivious thing. Green eyes, I see you. Fang, I feel. Lascivious people.The blue fuse burns deadly between hands and burns clear. Loose tobacco shreds catch fire: a flame and acrid smoke light our corner. Raw facebones under his peep of day boy's hat. How the head centre got away, authentic version. Got up as a young bride, man, veil orangeblossoms, drove out the road to Malahide. Did, faith. Of lost leaders, the betrayed, wild escapes. Disguises, clutched at, gone, not here.Spurned lover. I was a strapping young gossoon at that time, I tell you, I'll show you my likeness one day. I was, faith. Lover, for her love he prowled with colonel Richard Burke, tanist of his sept, under the walls of Clerkenwell and, crouching, saw a flame of vengeance hurl them upward in the fog. Shattered glass and toppling masonry. In gay Paree he hides, Egan of Paris, unsought by any save by me. Making his day's stations, the dingy printingcase, his three taverns, the Montmartre lair he sleeps short night in, rue de la Goutte-d'Or, damascened with flyblown faces of the gone. Loveless, landless, wifeless. She is quite nicey comfy without her outcastman, madame, in rue G?t-le-Coeur, canary and two buck lodgers. Peachy cheeks, a zebra skirt, frisky as a young thing's. Spurned and undespairing. Tell Pat you saw me, won't you? I wanted to get poor Pat a job one time. Mon fils, soldier of France. I taught him to sing. The boys of Kilkenny are stout roaring blades. Know that old lay? I taught Patrice that. Old Kilkenny: saint Canice, Strongbow's castle on the Nore. Goes like this. O, O. He takes me, Napper Tandy, by the hand.O, O the boys ofKilkenny...Weak wasting hand on mine. They have forgotten Kevin Egan, not he them. Remembering thee, O Sion.He had come nearer the edge of the sea and wet sand slapped his boots.The new air greeted him, harping in wild nerves, wind of wild air of seeds of brightness. Here, I am not walking out to the Kish lightship, am I? He stood suddenly, his feet beginning to sink slowly in the quaking soil. Turn back.Turning, he scanned the shore south, his feet sinking again slowly in new sockets. The cold domed room of the tower waits. Through the barbicans the shafts of light are moving ever, slowly ever as my feet are sinking, creeping duskward over the dial floor. Blue dusk, nightfall, deep blue night. In the darkness of the dome they wait, their pushedback chairs, my obelisk valise, around a board of abandoned platters. Who to clear it? He has the key. I will not sleep there when this night comes. A shut door of a silent tower entombing their blind bodies, the panthersahib and his pointer. Call: no answer. He lifted his feet up from the suck and turned back by the mole of boulders. Take all, keep all. My soul walks with me, form of forms. So in the moon's midwatches I pace the path above the rocks, in sable silvered, hearing Elsinore's tempting flood.The flood is following me. I can watch it flow past from here. Get back then by the Poolbeg road to the strand there. He climbed over the sedge and eely oarweeds and sat on a stool of rock, resting his ashplant in a grike.A bloated carcass of a dog lay lolled on bladderwrack. Before him the gunwale of a boat, sunk in sand. Un coche ensablé, Louis V euillot called Gautier's prose. These heavy sands are language tide and wind have silted here. And there, the stoneheaps of dead builders, a warren of weasel rats. Hide gold there. Try it. Y ou have some. Sands and stones. Heavy of the past. Sir Lout's toys. Mind you don't get one bang on the ear. I'm the bloody well gigant rolls all them bloody well boulders, bones for my steppingstones. Feefawfum. I zmellz de bloods odz an Iridzman.A point, live dog, grew into sight running across the sweep of sand. Lord, is he going to attack me? Respect his liberty. Y ou will not be master of others or their slave. I have my stick. Sit tight. From farther away, walking shoreward across from the crested tide, figures, two. The two maries. They have tucked it safe among the bulrushes. Peekaboo. I see you. No, the dog. He is running back to them. Who?Galleys of the Lochlanns ran here to beach, in quest of prey, their bloodbeaked prows riding low on a molten pewter sun. Danevikings, torcs of tomahawks aglitter on their breasts when Malachi wore the collar of gold. A school of turlehide whales stranded in hot noon, spouting, hobbling in the shallows. Then from the starving cagework city a horde of jerkined dwarfs, my people, with flayers' knives, running, scaling, hacking in green blubbery whalemeat. Famine, plague and slaughters.Their blood is in me, their lusts my waves. I moved among them on the frozen Liffey, that I, a changeling, among the spluttering resin fires. I spoke to no-one: none to me.The dog's bark ran towards him, stopped, ran back. Dog of my enemy. I just simply stood pale, silent, bayed about. Terribilia meditans. A primrose doublet, fortune's knave, smiled on my fear. For that are you pining, the bark of their applause? Pretenders: live their lives. The Bruce's brother, Thomas Fitzgerald, silken knight, Perkin Warbeck, Y ork's false scion, in breeches of silk of whiterose ivory, wonder of a day, and Lambert Simnel, with a tail of nans and sutlers, a scullion crowned. All kings' sons. Paradise of pretenders then and now. He saved men from drowning and you shake at a cur's yelping. But the courtiers who mocked Guido in Or san Michele were in their own house. House of... We don't want any of your medieval abstrusiosities. Would you do what he did? A boat would be near, a lifebuoy. Natürlich, put there for you. Would you or would you not? The man that was drowned nine days ago off Maiden's rock. They are waiting for him now. The truth, spit it out. I would want to.I would try. I am not a strong swimmer. Water cold soft. When I put my face into it in the basin at Clongowes. Can't see! Who's behind me? Out quickly, quickly! Do you see the tide flowing quickly in on all sides, sheeting the lows of sands quickly, shell cocoacoloured? If I had land under my feet I want his life still to be his, mine to be mine. A drowningman. His human eyes scream to me out of horror of his death. I... With him together down... I could not save her. Waters: bitter death: lost.A woman and a man. I see her skirties. Pinned up, I bet.Their dog ambled about a bank of dwindling sand, trotting, sniffing on all sides. Looking for something lost in a past life. Suddenly he made off like a bounding hare, ears flung back, chasing the shadow of a lowskimming gull. The man's shrieked whistle struck his limp ears. He turned, bounded back, came nearer, trotted on twinkling shanks. On a field tenney a buck, trippant, proper, unattired. At the lacefringe of the tide he halted with stiff forehoofs, seawardpointed ears. His snout lifted barked at the wavenoise, herds of seamorse. They serpented towards his feet, curling, unfurling many crests, every ninth, breaking, plashing, from far, from farther out, waves and waves.Cocklepickers. They waded a little way in the water and, stooping, soused their bags, and, lifting them again, waded out. The dog yelped running to them, reared up and pawed them, dropping on all fours, again reared up at them with mute bearish fawning. Unheeded he kept by them as they came towards the drier sand, a rag of wolf's tongue redpanting from his jaws. His speckled body ambled ahead of them and then loped off at a calf's gallop. The carcass lay on his path. He stopped, sniffed,stalked round it, brother, nosing closer, went round it, sniffing rapidly like a dog all over the dead dog's bedraggled fell. Dogskull, dogsniff, eyes on the ground, moves to one great goal. Ah, poor dogsbody. Here lies poor dogsbody's body.-- Tatters! Out of that, you mongrel.The cry brought him skulking back to his master and a blunt bootless kick sent him unscathed across a spit of sand, crouched in flight. He slunk back in a curve. Doesn't see me. Along by the edge of the mole he lolloped, dawdled, smelt a rock and from under a cocked hindleg pissed against it. He trotted forward and, lifting his hindleg, pissed quick short at an unsmelt rock. The simple pleasures of the poor. His hindpaws then scattered sand: then his forepaws dabbled and delved. Something he buried there, his grandmother. He rooted in the sand, dabbling delving and stopped to listen to the air, scraped up the sand again with a fury of his claws, soon ceasing, a pard, a panther, got in spouse-breach, vulturing the dead.After he woke me up last night same dream or was it? Wait. Open hallway. Street of harlots. Remember. Haroun al Raschid. I am almosting it. That man led me, spoke. I was not afraid. The melon he had he held against my face. Smiled: creamfruit smell. That was the rule, said. In.Come. Red carpet spread. Y ou will see who.Shouldering their bags they trudged, the red Egyptians. His blued feet out of turnedup trousers slapped the clammy sand, a dull brick muffler strangling his unshaven neck. With woman steps she followed: the ruffian and his strolling mort. Spoils slung at her back. Loose sand and shellgrit crusted her bare feet. About her windraw face her hair trailed. Behind her lord his helpmate, bing awast, to Romeville. When night hides her body's flaws calling under her brown shawl from an archway where dogs have mired. Her fancyman is treating two Royal Dublins in O'Loughlin's of Blackpitts. Buss her, wap in rogue's rum lingo, for, O, my dimber wapping dell. A shefiend's whiteness under her rancid rags. Fumbally's lane that night: the tanyard smells.White thy fambles, red thy ganAnd thy quarrons dainty is.Couch a hogshead with me then.In the darkmans clip and kiss.Morose delectation Aquinas tunbelly calls this, frate porcospino. Unfallen Adam rode and not rutted. Call away let him: thy quarrons dainty is. Language no whit worse than his. Monkwords, marybeads jabber on their girdles: roguewords, tough nuggets patter in their pockets. Passing now.A side-eye at my Hamlet hat. If I were suddenly naked here as I sit I am not. Across the sands of all the world, followed by the sun's flaming sword, to the west, trekking to evening lands. She trudges, schlepps, trains, drags, trascines her load. A tide westering, moondrawn, in her wake. Tides, myriadislanded, within her, blood not mine, oinopa ponton, a winedark sea. Behold the handmaid of the moon. In sleep the wet sign calls her hour, bids her rise. Bridebed, childbed, bed of death, ghostcandled. Omnis caro ad te veniet. He comes, pale vampire, through storm his eyes, his bat sails bloodying the sea, mouth to her mouth's kiss.Here. Put a pin in that chap, will you? My tablets. Mouth to her kiss. No. Must be two of em. Glue 'em well. Mouth to her mouth's kiss.His lips lipped and mouthed fleshless lips of air: mouth to her womb. Oomb, allwombing tomb. His mouth moulded issuing breath, unspeeched: ooeeehah: roar of cataractic planets, globed, blazing, roaring wayawayawayawayawayaway. Paper. The banknotes, blast them. Old Deasy's letter. Here. Thanking you for hospitality tear the blank end off. Turning his back to the sun he bent over far to a table of rock and scribbled words. That's twice I forgot to take slips from the library counter.His shadow lay over the rocks as he bent, ending. Why not endless till the farthest star? Darkly they are there behind this light, darkness shining in the brightness, delta of Cassiopeia, worlds. Me sits there with his augur's rod of ash, in borrowed sandals, by day beside a livid sea, unbeheld, in violet night walking beneath a reign of uncouth stars. I throw this ended shadow from me, manshape ineluctable, call it back. Endless, would it be mine, form of my form? Who watches me here? Who ever anywhere will read these written words? Signs on a white field. Somewhere to someone in your flutiest voice. The good bishop of Cloyne took the veil of the temple out of his shovel hat: veil of space with coloured emblems hatched on its field. Hold hard. Coloured on a flat: yes, that's right. Flat I see, then think distance, near, far, flat I see, east, back. Ah, see now. Falls back suddenly, frozen in stereoscope. Click does the trick. Y ou find my words dark. Darkness is in our souls, do you not think? Flutier. Our souls, shame-wounded by our sins, cling to us yet more, a woman to her lover clinging, the more the more.She trusts me, her hand gentle, the longlashed eyes. Now where the blue hell am I bringing her beyond the veil? Into the ineluctable modality of the ineluctable visuality. She, she, she. What she? The virgin at Hodges Figgis' window on Monday looking in for one of the alphabet books you were going to write. Keen glance you gave her. Wrist through the braided jess of her sunshade. She lives in Leeson park, with a grief and kickshaws,。
2023年上海高三英语一模汇编 —概要写作
概要写作-2023年上海高三英语一模汇编一类：说明文1.宝山区When you’re having fun with your friends,you take selfies.When you visit famous places, you take selfies.When you are in beautiful spots,you take selfies.But sometimes you don’t look very attractive in the photos.And,of course,if you’re going to post them,you want to look your best.What can you do?Instead of posting a photo you don’t like,you can turn to photo retouching.When you retouch an image,you improve its appearance.Many apps offer you the ability to do that.Their easy-to-use tools help you smooth your skin,make your teeth straighter and whiter,and more. Within the apps,you can also change your facial features.You can make your eyes rounder and brighter.You can change the shape of your face or your nose.You can also change the direction of the light source or add highlights.All in all,you can make yourself look like you wish you looked.Now you’ve uploaded your retouched photos to social media.People leave positive comments,and you get a lot of likes.That’s great,right?Maybe not.With so many people sharing personal images of their lives,it’s almost like a contest.Who looks the best,takes perfect selfies and lives up to social media’s standard of beauty? You need to be part of that crowd so that you don’t feel left out.Worse yet,you feel if you’re not part of that crowd,you may be criticized for your looks.Maybe you think that if you don’t look like the influencers you follow,you’re not good enough.People generally retouch themselves to have larger eyes,thinner chins and brighter skin.Does everyone now look the same?It seems like a lot of people are trying to match to unrealistic beauty ideals.That isn’t good for anyone’s self-image.Perhaps it’s time to post the real you and only lightly retouched,if at all._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _____________________________________________________________2.崇明区ChatbotsWhat if instead of clicking on link after link on a company’s website,you could type a question and get an immediate,customized answer?Some companies are working to make this a reality using chatbots.Chatbots are computer programs that can communicate with human beingsby phone,on messaging apps or on websites.There are two types of chatbots:open and closed.A closed chatbot follows a script,which may or may not involve using AI(artificial intelligence)to understand users’messages.An open chatbot uses AI both to figure out what users want and to generate responses.Open chatbots are able to learn from their conversations and thus improve their ability to communicate over time. This means that open chatbots can respond to a wider range of inquiries,compared with closed municating with them feels more natural,but if they have not been correctly trained, users may have a bad experience with them.One significant advantage of chatbots is that they are available all the time,even in the middle of the night.Plus,a single chatbot can cater to multiple users at once.This means that users can get immediate answers to their questions rather than waiting for a human representative. Chatbots have the potential to overcome several technological problems people face.These include difficulty in searching websites and trouble finding basic information and answers to simple questions.However,in order for chatbots to work,humans are still indispensable(不可或缺的). Someone has to program the chatbots initially,train them,and maintain and improve the chatbot system.Further,even open chatbots may not have the answers to detailed questions,and many people simply prefer speaking to a human rather than a chatbot.Thus,chatbots are unlikely to completely replace human agents.Rather,they will help users resolve simple problems so that customer service representatives can focus on more difficult issues._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________3.奉贤区Why Camping Can Be So Much Fun?When you go on holiday,where do you like to stay?If you haven’t tried camping,maybe you should join the increasing number of people who are enjoying the simple pleasures of camping.By grabbing your tent,and some additional things,it’s easy to head off to the countryside and enjoy a night or two under the stars.Many campers are dumping the trappings of their modern, busy life to do this,encouraged by experts who say a few peaceful nights in the middle of nowhere might be a good way to relax and improve our sleep patterns and well-being.It is also,of course,a good low-budget holiday option.For the adventurous,wild camping is an ideal way to escape from reality.Armed with just some food and a sleeping bag,you’re free from rules,away from other people,and able to enjoythe back-to-basics experience.But for those who still want some home comforts,a campsite is a more suitable place to fix your tent.Here you have facilities such as washrooms,a shop and maybe even a restaurant.And for the most luxurious camping experience,you could try glamping, a type of camping associated with extreme comforts and luxury.More recently,sales of camping equipment have jumped as more people have chosen a vacation spent at hometown due to travel restrictions caused by the pandemic.One camping retailer,Halfords,reported a sharp rise in demand for products such as stoves,cool boxes and camping chairs.With the addition of soft pillows,powerful torches and lamps to light up your tent and a better selection of easy-to-cook food,you can almost guarantee a comfortable and enjoyable camping expedition.So maybe it’s time to give camping a try._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________4.虹口区Are Oceans Silent?Most sea creatures,from whales and dolphins to fish,sharks and shrimps,respond to sound, and many can produce it.They use it to hunt and to hide,find mates and food,send messages and give warnings,establish territories,warn off competitors,confuse their targets,deceive enemies, and sense changes in water and conditions.Marine animals click bones,grind teeth and belch gases(磨牙打嗝);use special organs to make various noises.Far from the‘silent deep’,the oceans are so noisy.Into this age-long confused noise,in the blink of an evolutionary eye,has entered a new thunder:the trembling sound of mighty engines as46,220large ships passed the world’s shipping courses.Scientists say that background noise in the ocean has increased roughly by15decibels (分贝)in the past50years.It may not sound like much in overall terms,but it is enough, according to many marine biologists,to mask the normal sounds of ocean life going about its business.At its most intense,some even say noise causes whales to become disoriented,dolphins to suffer from‘the bends’,fish to go deaf,leave their breeding grounds or fail to form groups—enough to disorganize the basic biology of two thirds of the planet.“Undersea noise pollution is like the death of a thousand cuts”,says Sylvia Earie,chief scientist of the U.S.National Oceanic and Atmospheric Administration.“Each sound in itself may not be a matter of critical concern,but taken all together,the noise from shipping, earthquake-related surveys,and military activity is creating a totally different environment than existed even50years ago.That high level of noise is bound to have a hard,sweeping impact on life in the sea._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ ____________________________________________________________5.嘉定区Why Laughter Yoga Makes You Smile“Friends,I must tell you,laughter yoga is not a comedy.”Dr Madan Kataria,the creator of laughter yoga,an exercise programme involving prolonged laughter,ughter yoga,a combination of breathing exercises and deliberate(故意的)laughter,came from humble beginnings,but has mushroomed into a global movement.Hundreds of clubs,usually free to attend,have now been established across Asia,Europe and North America.“I had read so much about the benefits of laughter,and how acting out emotions,especially through facial expressions,can create them,”Kataria tells me.But he realised he wouldn’t often see people laughing in Mumbai.“The idea struck me:why not start a laughter club?Laughter reduces stress,”Kataria goes on,following some yogic postures,“it makes your immune(免疫) system stronger and keeps your mind positive!”Five people attended Katana’s first meet-up in Mumbai in1995.He initially asked participants to tell jokes to force laughter,but as attendances grew Kataria learned that laughing for no reason at all was the best method.“We started just faking laughter,”he says.“And then people started laughing for real.It was infectious;we couldn’t stop.”Laughter yoga addresses a deep-seated need to laugh that is being stifled(遏制).Young children can laugh hundreds of times a day.But as we get older,the fun begins to stop—our brains learn how to adapt our emotions in tune with the needs of others.We develop empathy(同理心).But so are we told to stop laughing and be serious about life.There’s often a sense that if you’re laughing,you’re not properly learning,or working,or focusing,or paying respect. Sometimes this is justified,but not always.Perhaps that is the recipe for the growing popularity of laughter yoga._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ ____________________________________________________________6.金山区“Digital Hoarding”Could Be an Increasing ProblemAs data storage has become more accessible than ever,the amount of digital“stuff”we all have put aside is on the rise,too.In a recent paper published in the journal Information&Management,we have investigated a rising phenomenon called“digital hoarding”,which happens when an individual constantly acquires digital content,feels difficulty in getting rid of it,and gradually gets more and more digital content without an intended purpose.Digital hoarding can quickly increase out of control,too—perhaps even more quickly than in the physical world,due to several reasons.First,the digital hoarder is less likely to notice the space limitations in the digital world.While the boundaries of a physical space are clear,such boundaries are less noticeable in digital spaces.Second,hoarding of physical objects happens in fixed boundaries,while digital spaces are“expandable”—you can get additional digital storage with minimum effort at very little or zero cost.Third,to hoard physical items,a person needs to expend some effort,such as purchasing them.By contrast,most digital contents are either self-created,free,or available on a subscription(订阅)basis.Fourth,compared with physical stuff, digital contents can be multiplied,for example,by making copies,with very minimal effort.In the modern world,it is unavoidable that digital content plays an important role in our lives. Therefore,the potential of serious mental health impacts from digital hoarding is a real possibility.If you think you’re holding onto too much digital content,you can try cleaning your digital footprint,reducing unnecessary digital content,coming up with simple methods to organize your files,pictures and videos.What’s more,reassess the importance of many social networks, including groups in many communication apps,and keep only those essential to you._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _7.静安区The music in youAny party goer can tap her heel to an unfamiliar song without realizing it.Yet when asked on site,she might reply:“Music?I don’t know anything about that.”Maybe you’ve heard a variation on this theme:“I don’t have a musical bone in my body.”Most of us make music publicly just a few times a year,when it’s someone’s birthday and the cake comes out.Privately,it’s a different story.We belt out tunes in the shower and create rhythm tracks on our steering wheel.But when we think about musical expertise,we tend to imagineprofessionals who specialize in performance,people we’d pay to hear.As for the rest of us,our bumbling private efforts,rather than illustrating that we share an irresistible urge to make music, seem only to demonstrate that we don’t enjoy essential musical capacity.But the more psychologists investigate musicality,the more it seems that nearly all of us are musical experts,in quite a surprising sense.A lot of the most interesting and substantial elements of musicality are things that we all share.We aren’t talking about instinctive,inborn universals here.Our musical knowledge is the product of long experience;maybe not years spent over an instrument,but a lifetime spent absorbing music from the open window of every passing car.In fact,for all its remarkable power,music is in good company.Many of our feelings are governed by a similar rule.We don’t know how we come to like certain food more than others.We don’t know why we fall in love.Yet in the very act of making these choices we reveal the effects of a host of instinctive mental processes.The fact that we respond to music so naturally and normally actually speaks to its strength and universality._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ ___________________8.闵行区Is Leather Good or Not?For thousands of years,humans have used leather to make everything from clothing to furniture to footwear.The skin of animals is a material that is strong,hard-wearing and flexible. These qualities make leather a popular material for many different products,but more people are becoming concerned about the potential harm caused by items they buy.Should we respect ancient traditions or is having real leather not as important as it used to be?The treatment of animals raised for their skins is a massive issue.According to the Food and Agriculture Organisation(FAO),more than2.29billion cows,pigs and goats are killed each year for their hides.This does not include the animal skin of fancier leather products,such as sheep, crocodiles,kangaroos and lizards.There’s also an environmental problem.Producing leather is a very polluting process, because it requires treating the skins with chemicals.During the procedure,called tanning, chemicals change the fibres(纤维)inside the leather,making it tougher.A tanning facility uses more than60,000litres of water for every tonne of leather produced.It uses huge amounts of poisonous chemicals,including substances containing heavy metals such as chromium,whichwhen washed out ends up in nearby soil and drinking water that people use.However,the making of leather is not entirely negative.Selling animal skin is a key source of income for remote populations such as the Inuit people in Canada.Every day,cows,pigs and goats are killed for their meat to be sold in supermarkets.It’s respectful not to waste anything,and without leather their skins would have to be buried or burned.Although there are alternatives to leather,some of these fabrics are only85%to90% biodegradable(可生物降解的).Vegan leather can be made from plastics which take years to biodegrade,so it’s actually worse for the planet._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _____________________________________________________________9.普陀区Graduates Turn to TeachingChina has witnessed a66-fold increase in the number of applicants for teaching qualification tests over the past decade,and experts say the popularity has mainly been driven by more graduates chasing stable jobs.According to the latest figures from the Ministry of Education,the number of applicants for teaching exams each year has grown from172,000to11.44million in the past decade.Experts said the sharp increase corresponds with the increase in teachers’salaries and status within society,and it is expected to bring about an overall improvement in quality teaching. However,another big reason for the enthusiasm for teaching posts is that the challenging and complicated employment situation is driving graduates toward stable jobs such as working as teachers and government officials.Chu Zhaohui,a senior researcher at the National Institute of Education Sciences,said the popularity of teaching posts is closely associated with people’s changing perception of the economic situation,job stability and security,which are major concerns for graduates.In view of the coronavirus epidemic in recent years,many college graduates just want a stable job,so teaching suddenly becomes a very popular profession,and many students from well-known universities have joined the competition.Of course,everyone has their own ideas. Take Wang Lin for example.Wang Lin,who graduated from a famous university,said she had wanted to be a history teacher since middle school,inspired by her own history teacher.She added she had a good impression of her teachers from an early age and was grateful to those who had taught her.In fact,there are many such cases.While passing the teaching qualification test is the first step to becoming a teacher in China,landing a post at schools in big cities can be very competitive._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _____________________________________________________________10.青浦区Want to join the online fitness program?Online training is one of the fastest growing section of the fitness industry.A2015study found that more than half of all smartphone users had downloaded a fitness or health app.If you’re considering joining the online fitness community,consider these benefits and drawbacks.There are many reasons that online training may work for you.As long as you have access to pre-downloaded videos or a WiFi connection for streaming videos,you can work out wherever you are.Besides,compared with similar offline programs,most online fitness programs range in cost between$10and$20per month.This is due in part to the wider audience and the greater opportunity to sell programs to more people.All this growth is incredibly positive—it provides health and fitness resources to the general consumer wherever they happen to be,without requiring access to a gym or fitness studio.But it’s not without problems.The first thing to think about when considering an online fitness program is“know yourself.”If you struggle with self-motivation,you don’t like exercising at home,and you prefer a social workout environment,online fitness may not be for you.Not to mention the fact that very few online fitness programs enable the instructor to see you,check your form,and offer modifications or corrections based on your performance.This means you might perform exercises incorrectly,or even unsafely,without knowing it,which is particularly concerning for beginners and those recovering from injuries,as they’re more likely to perform exercises incorrectly.Therefore,like any training format,there are pros and cons to consider when deciding if it is right for you.Take time and make the most suitable decision to reap more benefits._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________11.松江区Out of Sight,Out of MindTechnology has made paying all sorts of bills incredibly easy.The real-time budget apps, which capture our spending and pay our bills automatically,should theoretically give us more control over our money.But why,in real life,do they do the opposite?It helps to think about how we used to pay.My parents describe a process that would involve three separate points of contact whenever they paid for something with a credit card:first,at the cash register,then when a bill came in the mail and finally when they wrote a check to cover it. While each of the checkpoints is technically still there,automation has given us a chance to skip the second and the third.For bills paid automatically through a banking app,even the first checkpoint can be gone.We know that it is happening in the background,but it’s so far out of view that it might as well not be there.How do we get that connection back,without giving up the convenience that technology has brought us?The good news is that though technology has taken away something,it can also give.Much of the battle is simply recognizing what we’ve lost.If we want to be smart about our money and have thorough control over it,we need to bridge that gap between what we spend on and how much we pay.We can start using personal-finance apps to do more than make our lives easier. These apps can send us notifications when each automatic payment is being made and categorize purchases,sending us instant spending reports.Admittedly,those tools require the user to sign up for these services and make conscious efforts to take full advantage of them.In this way,they are arguably better practice than balancing a checkbook on a Saturday morning._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________12.徐汇区Why Don’t We Use the Math We Learn in School?How much of the math you’ve learned in school is used in everyday life?For the majority of people,the answer is surprisingly little.Clearly,some people learn math very well and apply it in everyday problem-solving settings.The question is why most people don’t,in spite of spending many years practicing it.The first explanation blames the failure of education.One of the major barriers to using a skill in real life is automaticity.We tend to find the least-effort solution to our problem.If struggling through a math problem is hard for you,you’ll find a different way to solve it that doesn’t rely on math.The familiar model for teaching mathematics revolves around teacherstelling students certain rules,applying those rules to examples and students then practicing problems similar to the examples seen in class.By teaching in this way,a lot of the work and deep thought that went into the creation of these mathematical rules is lost.In that sense,people were never taught math thoroughly enough to use it automatically in real life.The second explanation is a little different.It argues that people may develop competence in math classes,but they struggle to translate real-life problems into a format where they can use their mathematics knowledge.This seems most apparent in the case of applying algebra(代数). Students struggle with algebra,but they particularly struggle with word problems.Yet,the equivalent real-life problems are typically much harder than word problems.From this perspective, what people struggle with is not doing math,but recognizing where and how to apply math to real problems.Educational researchers now emphasize the importance of transfer and deep understanding. They believe we need to give students more training in noticing and converting everyday situations into the math problems they know how to solve.By using real-life math applications, students can make connections between math and everyday life._______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _____________________________________________________________13.浦东新区The problem of electronic wasteWe have gradually come to realise that in two ways in particular,modern hi-tech can be bad for the planet.The first is its energy use;the worldwide scale of information technology is so enormous that electronics now produce fully two percent of global carbon emissions,which is about the same as the highly controversial emissions of aeroplanes.The other is the hardware, when it comes to the end of its natural life.This,increasingly,is pretty short.We have hardly noticed this important stream of waste,so much so that a Greenpeace report on the untraced and unreported e-waste two years ago referred to it as“the hidden flow”.We need to be aware of it.The latest United Nations Environment Programme(UNEP)report estimates that worldwide, electronic waste is mounting by about40million tons a year.So what can we do about it?The European Union has recognised the problem by adopting a key principle:producer responsibility.In other words,making it the duty of manufacturers of electronic goods to ensure their safe disposal at the end of their lives.In practice,an EU regulation now means that electronics dealers must either take back the equipment they sold you,or help to finance a network。
IFRS (Leases)
Leases that DO NOT meet any of the four criteria are accounted for as Operating Leases.
Illustration 21-4
21-10
LO 2 Describe the accounting criteria and procedures for capitalizing leases by the lessee.
enough to make exercise of the option to renew reasonably assured.
21-12
LO 2 Describe the accounting criteria and procedures for capitalizing leases by the lessee.
Accounting by the Lessee
For a Finance lease, the IASB has identified four criteria.
1. Lease transfers ownership of the property to the lessee. 2. Lease contains a bargain-purchase option. 3. Lease term is for major part of the economic life of the asset. 4. Present value of the minimum lease payments amounts to substantially all of the fair value of the leased asset.
新概念第二册第15课笔记
Lesson 15 Good newsThe secretary told me that Mr. Harmsworth would see me. I felt very nervous when I went into his office. He did not look up from his desk when I entered. After I had sat down, he said that business was very bad. He told me that the firm could not afford to pay such large salaries. Twenty people had already left. I knew that my turn had come.'Mr. Harmsworth,' I said in a weak voice.'Don't interrupt,' he said.Then he smiled and told me I would receive an extra thousand pounds a year!生词和短语secret ary n. 秘书 secret n.秘密 a.秘密的 assistant助理 assist v.协助teaching assistant助教 assistant professor助理教授shop assistant店员nerv ous adj. 精神紧张的 nerve n.神经 worried担心的anx ious a.紧张焦虑的 anx iety n.焦虑var ious a.很多种类的=different kinds of var iety n.多种afford v. 负担得起 afford sth I can’t afford the house.afford to do sth I can’t afford to waste so much time.affordable a.能负担得起的 The car is affordable.v. 提供 afford sb sth afford us a room给我们提供一个房间weak adj. 弱的 weak ness n.弱点 weak en v.削弱形容词+en strong a.强的 str e ng th n.力量 strength en v.加强名词+enlong a.长的 l e ng th n.长度 length en v.加长名词+enshort a.短的 short age n.短缺 short en v.变短形容词+eninter rupt v. 插话，打断 internet互联网 international国际的interview采访，面试inter-介入，互相 enter进入The secretary told me (that Mr. Harmsworth would see me). 宾语从句The secretary said, ‘Mr. Harmsworth will see you.’间接引语（用从句表述）——直接引语（用引号引述）：改动标点、时态、人称、时间状语、方向My friend said that he would come here the next day.My friend said, ‘I will go there tomorrow.’I felt very nervous when I went into his office. He did not look up from his desk when I entered (went in).went into+地点=entered+地点After I had sat down, he said that business was very bad.…, he said, ‘Business is very bad.’He told me that the firm could not afford to pay such large salar ies. Twenty people had already left.firm公司 such这样 I cannot afford (to buy) such an expensive car.He said, ‘The firm can not afford to pay such large salaries. Twenty people have already left.’I knew that my turn had come. 'Mr. Harmsworth,' I said in a weak voice.in a weak voice=in a low voice使用at速度/温度/时间点/小地点'Don't interrupt,' he said. 祈使句He told me not to interrupt. tell sb (not) to do sth让某人（不）做某事Then he smiled and told me I would receive an extra thousand pounds a year! Then he smiled and said, ‘You will receive an extra thousand pounds a year!’extra额外的 XL/XS add v.加-addition n.-additional a.另外的another另一个an extra thousand pound s把后面的数字看作一个整体：必须有数字I need an extra four pens. I need an other four pens.思考：情态动词must、need、should、would没有过去式不变can-could、may-might、will-would、shall-should有过去式就变must – have to必须He told me that I must (had to) hand in my homework.I told the waiter that I would like some coffee.关键句型练习B 在句子中填上said或told并用括号中动词的正确时态填空1 He told me that she would come (come) tomorrow.2 The gardener said that he (had) cut (cut) that tree down yesterday.3 I told you I had (have) never played tennis before.4 What did he say that he had done / would do (do)?5 When did he tell you that he bought / would buy (buy) this car?6 He said he could not (cannot) understand me.7 He said that he worked (work) all day yesterday.8 He told me he (had) never wrote (written) (write) letters to anybody.9 Why did you say that you were / had been (be) busy?10 He said that he would wait (will wait) for me.难点A nervous – irritable易怒的B office办公室– study书房– desk书桌home office家庭办公室 reading room阅览室 library图书馆C afford1 We shall use the spare room in our new house as a study . an office spare空闲的 spare time闲暇时间2 Smith works in a lawyer’s office .3 She felt very nervous before the plane took off.4 I can only afford to pay $100 a week rent.rent租金 v.租房 rent a room5 Since his illness he has been very irritable . He is always losing his temper. lose his temper发脾气。
商业银行管理彼得S.罗斯英文原书第8版 英语试题库Chap005
Chapter 5The Financial Statements of Banks and Their Principal CompetitorsFill in the Blank Questions1.Fed funds purchased is an example of _______________________ along with Eurodollarborrowings.Answer: nondeposit borrowings2.The short term securities of the bank, including T-Bills and commercial paper, are often called__________________________ because they are the second line of defense to meet demands for cash.Answer: secondary reserves3.__________________________ is a noncash expense on the bank's income statement whichallows the bank to account for future bad loans.Answer: Provision for loan losses4.__________________________ is the difference between interest income and interest expensesfor a financial institution.Answer: Net interest income5.__________________________ are the primary long term liabilities of the bank. Theseliabilities are paid only after deposits have been paid in the event of bankruptcy.Answer: Subordinated notes and debentures6.A(n)__________________________ is where the financial institution agrees to guaranteerepayment of a customer's loan received from a third party.Answer: standby credit agreement7.A(n)__________________________ is a short term collateralized loan. The collateral that isused generally consists of T-Bills.Answer: repurchase agreement8.A(n)__________________________ is a deposit account which pays an interest rate competitivewith money market mutual funds and which generally has limited check writing ability.Answer: money market deposit account9._____________________ is the sum of all outstanding IOU's owed to the bank in the form ofconsumer, real estate, commercial and agriculture loans as well as other types of creditextensions.Answer: gross loans10. A financial institution often records the value of its assets and liabilities at _______________which is the original or historical cost of the asset.Answer: book value11.The principal types of__________________________ include fee income, income from fiduciaryactivities and services charges on deposits.Answer: noninterest income12.The__________________________ shows the amount of revenues received and expensesincurred over a specific time period.Answer: Report of Income (income statement)13.The__________________________ lists the assets, liabilities and equity capital held by the bankon a given date.Answer: Report of Condition (balance sheet)14.______________ is labeled "Accounting for Derivative Instruments and Hedging Activities."Answer: FASB 13315.________________ labeled “Accounting for Derivative Instruments and Hedging Activities” andits recent amendments, FASB 138, are designed to make derivatives more publicly visible on corporate financial statements.Answer: FASB 13316.Under _____________ banks must account for the expected loss of interest income onnonperforming loans when calculating their loan-loss provision.Answer: FASB 11417.Temporarily buying and selling securities by a securities firm in a thinly traded market so as toinfluence the price is known as _________________.Answer: painting the tape18.The activity of manipulating the financial statements to artificially enhance the banks financialstrength is known as ___________________.Answer: window dressing or ‘creative accounting’19. is direct and indirect investment in real estate. These areproperties obtained for compensations for nonperforming loans.Answer: Other Real Estate Owned (OREO)20. consists of interest income received on loans from customers thathas not yet been earned by the bank under accrual accounting methods.Answer: Unearned discount income21. can be held by individuals and nonprofit institutions, bear interest andpermit drafts from being written against the account to pay third parties.Answer: Now accounts22.In the worldwide banking system, represent transferable time depositsin a variety of currencies and are often the principal source of short term borrows by banks.Answer: Eurocurrency Borrowings23.One part of arises from fees charged for ATM and POS transactions.Answer: Other Noninterest Income24.Fees that arise from a financial firm’s trust activities, fees for managing a corporations’ interestand dividend payments and fees for managing corporate or individual retirement plans are allincluded in the category of fees arising from .Answer: fiduciary activities25.Checking account maintenance fees and overdraft fees are included in the noninterest incomeaccount under .Answer: service charges on deposit accountsTrue/False QuestionsT F26.On a bank's income statement (Report of Income) deposit costs are financial inputs.Answer: TrueT F27.Loans and leases are financial outputs on a financial institution's balance sheet or Report of Condition.Answer: TrueT F28.Nondeposit borrowings are a financial input on a bank's balance sheet or Report of Condition.Answer: TrueT F29.The cost of nondeposit borrowings is a financial input on a bank's income statement or Report of Income.Answer: TrueT F30.Securities income is a financial output listed on a financial institution's Report of Condition.Answer: FalseT loans on a bank's balance sheet are derived by deducting the allowance for loan losses and unearned discounts from gross loans.Answer: TrueT F32.When a loan is classified as nonperforming any accrued interest recorded on the bank's books, but not actually received, must be deducted from a bank's loan revenues.Answer: TrueT F33.In U.S. banking, securities gains are treated as ordinary income.Answer: TrueT F34.Most banks report securities gains as a component of their total noninterest income.Answer: FalseT F35. A bank displaying trading account securities on its balance sheet is serving as a security dealer and plans to sell those securities before they reach maturity.Answer: TrueT F36.Bad loans normally do not affect a bank's current income.Answer: TrueT F37.The expensing of a worthless loan usually must occur in the year that loan become worthless.Answer: TrueT F38.Recoveries on loans previously charged off are added to the Provision for Loan Losses (PLL) account on a bank's income statement.Answer: FalseT F39.Loan-loss reserves set aside to cover a particular loan or loans expected to be a problem or present the bank with above-average risk are known as specific reserves.Answer: TrueT F40.U.S. banks (especially those with $500 million or more in total assets) are required to file financial statements audited by an independent public accountant with their principalfederal regulatory agency.Answer: TrueT F41.Off-balance-sheet items for a bank are fee generating transactions which are not recorded on their balance sheet.Answer: TrueT F42.The experience method of accounting for future loan loss reserves allows a bank to deduct from their income statement up to .6 percent of their eligible loans.Answer: FalseT F43.After the Tax Reform Act of 1986, large banks (>$500 million in assets) were required to use the reserve method of accounting for future loan loss reserves.Answer: FalseT F44.The number one source of revenue for a bank based on dollar volume is loan income.Answer: TrueT F45.In looking at comparative balance sheets, it can be seen that large banks rely more heavily on nondeposit borrowings while small banks rely more heavily on deposits.Answer: TrueT F46.The Pension Fund industry is now larger than the Mutual Fund industry.Answer: FalseT F47.Off-balance-sheet items for banks have declined in recent years.Answer: FalseT F48.Except for banks, Savings & Loans and Savings Banks hold the most deposits.Answer: TrueT F49."Painting the tape" refers to the practice whereby banks understate their nonperforming loans.Answer: FalseT F50.Financial statements issued by banks and nonblank financial service firms are looking increasingly similar today.Answer: TrueMultiple Choice Questions51.Bank assets fall into each of the following categories except:A)Loans.B)Investment securities.C)Demand deposits.D)Noninterest cash and due from banks.E)Other assets.Answer: C52.Banks generate their largest portion of income from:A)Loans.B)Short-term investment.C)Demand deposits.D)Long-term investments.E)Certificates of deposit.Answer: A53.Loans typically fall into each of the following categories except:A)Real estate.B)Consumer.C)Commercial and Industrial (business).D)Agricultural.E)Municipal.Answer: E54.Which of the following adjustments are made to gross loans and leases to obtain net loans andleases?A)The loan and lease loss allowance is subtracted from gross loansB)Unearned income is subtracted from gross interest receivedC)Investment income is added to gross interest receivedD) A and B.E) A. and C.Answer: D55.An example of a contra-asset account is:A)The loan and lease loss allowance.B)Unearned income.C)Buildings and equipment.D)Revenue bonds.E)The provision for loan loss.Answer: A56.The noncash expense item on a bank's Report of Income designed to shelter a bank's currentearnings from taxes and to help prepare for bad loans is called:A)Short-term debt interestB)Noninterest expenseC)Provision for taxesD)Provision for possible loan lossesE)None of the above.Answer: D57.A financial institution's bad-debt reserve, as reported on its balance sheet, is called:A)Unearned income or discountB)Allowance for possible loan lossesC)Intangible assetsD)Customer liability on acceptancesE)None of the aboveAnswer: B58.When a bank serves as a security dealer for certain kinds of securities (mainly federal, state, andlocal government obligations) the value of these securities is usually recorded in what account ona bank's Report of Condition?A)Investment SecuritiesB)Taxable and Tax-Exempt SecuritiesC)Trading Account SecuritiesD)Secondary ReservesE)None of the aboveAnswer: C59.The difference between noninterest income and noninterest expenses on a bank's Report ofIncome is called:A)Net Profit MarginB)Net Interest IncomeC)Net Income After Provision for Possible Loan LossesD)Income or Loss Before Income TaxesE)Net Noninterest IncomeAnswer: E60.The account that is built up by annual noncash expense deductions and is subtracted from GrossLoans on the Report of Condition is:A)Unearned incomeB)Nonperforming loansC)Allocated loan risk deductionsD)Allowance for possible loan lossesE)None of the above.Answer: D61.Nonperforming loans are credits on which any scheduled loan repayments and interest paymentsare past due for more than:A)30 daysB)60 daysC)90 daysD)180 daysE)None of the above.Answer: C62.One-time only transactions that often involve financial assets or real property pledged ascollateral behind a loan and upon which the bank has foreclosed affect a bank's account known as:A)Allowance for loan lossesB)Nonrecurring sales of assetsC)Asset gains or lossesD)Provision for loan and security lossesE)None of the above.Answer: B63.The use of fixed assets, rather than financial assets, in order to increase earnings flowing to abank's stockholders is known as:A)Plant and equipment investmentB)Financial leverageC)Operating leverageD)Nondeposit capitalE)None of the above.Answer: C64.Banks depend heavily upon borrowed funds supplied by customers with little owners' capitalinvested. This means that banks make heavy use of:A)Financial leverageB)Capital restructuringC)Operating LeverageD)Margin borrowingE)None of the above.Answer: A65.When a loan is considered uncollectible, the bank's accounting department will write (charge) itoff the books by reducing the ______ and the accounts. Which choice belowcorrectly fills in the blank in the preceding sentence?A)PLL and Gross LoansB)ALL and Net LoansC)ALL and Gross LoansD)PLL and Net LoansE)None of the above.Answer: C66.The common banking practice of selling those investment securities that have appreciated inorder to reap a capital gain and holding onto those securities whose prices have declined is known as:A)Gains tradingB)Performance bankingC)Loss control tradingD)Selective portfolio managementE)None of the above.Answer: A67.Noninterest revenue sources for a bank are called:A)Commitment fees on loansB)Fee incomeC)Supplemental incomeD)Noninterest marginE)None of the above.Answer: Brge U.S. banks must use which of the methods listed below to determine their provision forloan loss expense?A)Experience methodB)Reserve methodC)Specific charge-off methodD)Historical cost methodE)None of the above.Answer: C69.A bank's temporary lending of excess reserves to other banks is labeled on the balance sheet as:A)Fed Funds PurchasedB)Fed Funds SoldC)Money Market DepositsD)Securities Purchased for ResaleE)None of the aboveAnswer: B70.A bank sells shares of its common stock with a par value of $100 for $200 in the market. Whichtwo accounts on the bank's balance sheet are going to be affected?A)Retained earnings and capital surplus accountsB)Subordinated notes and debentures and commons stock outstanding accountsC)Retained earnings and common stock outstanding accountsD)Common stock outstanding and capital surplus accountsE)Only the common stock outstanding account is affectedAnswer: D71.A type of letter of credit which is widely used in international trade is known as:A)Banker's acceptanceB)Commercial paperC)Repurchase agreementD)Fed funds purchasedE)None of the aboveAnswer: A72.A bank which starts with ALL of $1.48 million at the beginning of the year, charges off worthlessloans of $.94 million during the year, recovers $.12 million on loans previously charged off and charges current income for a $1.02 million provision for loan losses will have an ALL at the end of the year of:A)$.66 millionB)$3.32 millionC)$1.68 millionD)$1.28 millionE)The same amount as at the beginning of the yearAnswer: C73.A bank that has total interest income of $67 million and total noninterest income of $14 million.This bank has total interest expenses of $35 million and total noninterest expenses (excluding PLL) of $28 million. Its provision for loan losses is $6 million and its taxes are $5. What is this bank's net interest income?A)$7B)-$14C)$18D)$32E)None of the aboveAnswer: D74.A bank that has total interest income of $67 million and total noninterest income of $14 million.This bank has total interest expenses of $35 million and total noninterest expenses (excluding PLL) of $28 million. Its provision for loan losses is $6 million and its taxes are $5. What is this bank's net noninterest income?A)$7B)-$14C)$18D)$32E)None of the aboveAnswer: B75.A bank that has total interest income of $67 million and total noninterest income of $14 million.This bank has total interest expenses of $35 million and total noninterest expenses (excluding PLL) of $28 million. Its provision for loan losses is $6 million and its taxes are $5. What is this bank's net income?A)$7C)$18D)$32E)None of the aboveAnswer: A76.Which of the following financial statements shows the revenues and expense of a bank over a setperiod of time?A)The statement of stockholders equityB)The funds-flow statementC)The report of financial conditionD)The report of incomeE)None of the aboveAnswer: D77.Which of the following accounts is sometimes called the bank's primary reserves?A)Cash and deposits due from bankB)Investment securitiesC)Trading account securitiesD)Fed funds soldE)None of the aboveAnswer: A78.Which of the following assets is the largest asset item on the bank's balance sheet?A)SecuritiesB)CashC)LoansD)Bank PremisesE)None of the aboveAnswer: C79.What financial service industry category is second to the banking industry in total assets held:A)Mutual fundsB)ThriftsC)Investment banksD)Insurance companiesE)Pension fundsAnswer: A80.FASB Rule 115 focuses primarily on bank:A)Deposit sourcesB)Investments in marketable securitiesC)Derivatives tradingD)Loan-loss reservesE)Federal funds81.Which of the following most accurately describes the principal type(s) of bank noninterestincome:A)Fees from fiduciary transactionsB)Fees from deposit transactionsC)Fees from securities transactionsD)Fees from additional noninterest incomeE)All of the aboveAnswer: E82.Fee income arising from fiduciary transactions include all of the following except:A)Checking account maintenance feesB)Fees for managing and protecting a customer’s propertyC)Fees for recordkeeping for corporate securityD)Fees for dispersing interest and dividend payments for a corporationE)Fees for managing corporate and individual retirement plansAnswer: A83.You know the following information about the Miller State Bank:Gross Loans$300Miscellaneous Assets$50Deposits$390Total Equity$50Common Stock Par$5Non-Deposit Borrowings$60Investment Securities$150Net Premises$40Surplus$5Allowance for Loan Losses$50Deposits$390Total Assets$500Gross Premises $70Given this information, what is this firm’s Net Loans?A) $250B) $350C) $500D) $50E) $150Answer: A84.You know the following information about the Miller State BankGross Loans$300Miscellaneous Assets$50Deposits$390Total Equity$50Common Stock Par$5Non-Deposit Borrowings$60Investment Securities$150Net Premises$40Surplus$5Allowance for Loan Losses$50Deposits$390Total Assets$500Gross Premises $70Given this information, what is this firm’s Depreciation?A) $250B) $30C) $70D) $40E) $110Answer: B85.You know the following information about the Miller State BankGross Loans$300Miscellaneous Assets$50Deposits$390Total Equity$50Common Stock Par$5Non-Deposit Borrowings$60Investment Securities$150Net Premises$40Surplus$5Allowance for Loan Losses$50Deposits$390Total Assets$500Gross Premises $70Given this information, what is this firm’s Total Liabilities?A) $390B) $60C) $450D) $500E) $50Answer: C86.You know the following information about the Miller State BankGross Loans$300Miscellaneous Assets$50Deposits$390Total Equity$50Common Stock Par$5Non-Deposit Borrowings$60Investment Securities$150Net Premises$40Surplus$5Allowance for Loan Losses$50Deposits$390Total Assets$500Gross Premises $70Given this information, what is this firm’s Undivided Profits?A) $50B) $5C) $10D) $40E) $450Answer: D87.You know the following information about the Miller State BankGross Loans$300Miscellaneous Assets$50Deposits$390Total Equity$50Common Stock Par$5Non-Deposit Borrowings$60Investment Securities$150Net Premises$40Surplus$5Allowance for Loan Losses$50Deposits$390Total Assets$500Gross Premises $70Given this information, what is this firm’s Total Liabilities Plus Equity?A) $250B) $450C) $150D) $50E) $500Answer: E88.You know the following information about the Davis National BankTotal Interest Expenses($500)Total Non Interest Income $100Securities Gains (Losses) $ 50Income Taxes($ 80)Dividends to Stockholders($ 40)Total Interest Income $800Total Non Interest Expenses($150)Provision for Loan Losses($100)Given this information, what is this firm’s Net Interest Income?A) $300B) $150C) ($50)D) $120E) $80Answer: A89.You know the following information about the Davis National BankTotal Interest Expenses($500)Total Non Interest Income $100Securities Gains (Losses) $ 50Income Taxes($ 80)Dividends to Stockholders($ 40)Total Interest Income $800Total Non Interest Expenses($150)Provision for Loan Losses($100)Given this information, what is this firm’s Net Non Interest Income?A) $300B) $150C) ($50)D) $120E) $80Answer: C90.You know the following information about the Davis National BankTotal Interest Expenses($500)Total Non Interest Income $100Securities Gains (Losses) $ 50Income Taxes($ 80)Dividends to Stockholders($ 40)Total Interest Income $800Total Non Interest Expenses($150)Provision for Loan Losses($100)Given this information, what is this firm’s Pretax Net Operating Income (or Net Income before Extraordinary Items)?A) $300B) $150C) ($50)D) $120E) $80Answer: B91.You know the following information about the Davis National BankTotal Interest Expenses($500)Total Non Interest Income $100Securities Gains (Losses) $ 50Income Taxes($ 80)Dividends to Stockholders($ 40)Total Interest Income $800Total Non Interest Expenses($150)Provision for Loan Losses($100)Given this information, what is this firm’s Net Income?A) $300B) $150C) ($50)D) $120E) $80Answer: D92.You know the following information about the Davis National BankTotal Interest Expenses($500)Total Non Interest Income $100Securities Gains (Losses) $ 50Income Taxes($ 80)Dividends to Stockholders($ 40)Total Interest Income $800Total Non Interest Expenses($150)Provision for Loan Losses($100)Given this information, what is this firm’s Increase in Undivided Profits?A) $300B) $150C) ($50)D) $120E) $80Answer: E93.You know the following information about the Davis National BankTotal Interest Expenses($500)Total Non Interest Income $100Securities Gains (Losses) $ 50Income Taxes($ 80)Dividends to Stockholders($ 40)Total Interest Income $800Total Non Interest Expenses($150)Provision for Loan Losses($100)Given this information, what is this firm’s Total Revenues?A) $800C) $150D) $950Answer: D94.You know the following information about the Webb State BankAccumulated Depreciation$40Net Loans$600Fed Funds Purchased and Repurchase Agreements$200Cash and Due from Banks$50Trading Account Securities$40Miscellaneous Assets$100Deposits$500Undivided Profits$140Gross Premises$90Surplus$40Subordinated Debt$100Investment Securities$160Common Stock Par$20Gross Loans$700 Given this information, what is this firm’s Allowance for Loan Losses?A) $1300B) $1000C) $50D) $200E) $100Answer: E95.You know the following information about the Webb State BankAccumulated Depreciation$40Net Loans$600Fed Funds Purchased and Repurchase Agreements$200Cash and Due from Banks$50Trading Account Securities$40Miscellaneous Assets$100Deposits$500Undivided Profits$140Gross Premises$90Surplus$40Subordinated Debt$100Investment Securities$160Common Stock Par$20Gross Loans$700 Given this information, what is this firm’s Net Premises?A) $130B) $1000D) $200E) $100Answer: C96.You know the following information about the Webb State BankAccumulated Depreciation$40Net Loans$600Fed Funds Purchased and Repurchase Agreements$200Cash and Due from Banks$50Trading Account Securities$40Miscellaneous Assets$100Deposits$500Undivided Profits$140Gross Premises$90Surplus$40Subordinated Debt$100Investment Securities$160Common Stock Par$20Gross Loans$700 Given this information, what is this firm’s Total Non Deposit Borrowings?A) $1000B) $300C) $800D) $200E) $500Answer: B97.You know the following information about the Webb State BankAccumulated Depreciation$40Net Loans$600Fed Funds Purchased and Repurchase Agreements$200Cash and Due from Banks$50Trading Account Securities$40Miscellaneous Assets$100Deposits$500Undivided Profits$140Gross Premises$90Surplus$40Subordinated Debt$100Investment Securities$160Common Stock Par$20Gross Loans$700 Given this information, what is this firm’s Total Liabilities?A) $1000B) $300D) $200E) $500Answer: C98.You know the following information about the Webb State BankAccumulated Depreciation$40Net Loans$600Fed Funds Purchased and Repurchase Agreements$200Cash and Due from Banks$50Trading Account Securities$40Miscellaneous Assets$100Deposits$500Undivided Profits$140Gross Premises$90Surplus$40Subordinated Debt$100Investment Securities$160Common Stock Par$20Gross Loans$700 Given this information, what is this firm’s Total Equity?A) $1000B) $300C) $800D) $200E) $500Answer: D99.You know the following information about the Webb State BankAccumulated Depreciation$40Net Loans$600Fed Funds Purchased and Repurchase Agreements$200Cash and Due from Banks$50Trading Account Securities$40Miscellaneous Assets$100Deposits$500Undivided Profits$140Gross Premises$90Surplus$40Subordinated Debt$100Investment Securities$160Common Stock Par$20Gross Loans$700 Given this information, what is this firm’s Total Assets?A) $1000B) $300C) $800E) $500Answer: A100.You know the following information about the Taylor National Bank Provision for Loan Losses($100)Income Taxes($140)Non Interest Income $500Dividends ($60)Securities Gains (Losses) ($50)Interest Income $1500Non Interest Expense $750Interest Expenses $750 Given this information, what is this firm’s Net Interest Income?A) $150B) $210C) $400D) ($250)E) $750Answer: E101.You know the following information about the Taylor National Bank Provision for Loan Losses($100)Income Taxes($140)Non Interest Income $500Dividends ($60)Securities Gains (Losses) ($50)Interest Income $1500Non Interest Expense $750Interest Expenses $750 Given this information, what is this firm’s Net Non Interest Income?A) $150B) $210C) $400D) ($250)E) $750Answer: D102.You know the following information about the Taylor National Bank Provision for Loan Losses($100)Income Taxes($140)Non Interest Income $500Dividends ($60)Securities Gains (Losses) ($50)Interest Income $1500Non Interest Expense $750Interest Expenses $750Given this information, what is this firm’s Net Operating Income or Net Income BeforeExtraordinary Income?A) $150B) $210C) $400D) ($250)E) $750Answer: C103.You know the following information about the Taylor National BankProvision for Loan Losses($100)Income Taxes($140)Non Interest Income $500Dividends ($60)Securities Gains (Losses) ($50)Interest Income $1500Non Interest Expense $750Interest Expenses $750Given this information, what is this firm’s Net Income?A) $150B) $210C) $400D) ($250)E) $750Answer: B104.You know the following information about the Taylor National BankProvision for Loan Losses($100)Income Taxes($140)Non Interest Income $500Dividends ($60)Securities Gains (Losses) ($50)Interest Income $1500Non Interest Expense $750Interest Expenses $750Given this information, what is this firm’s Increase in Undivided Profits?A) $150B) $210C) $400D) ($250)E) $750Answer: ARose/Hudgins, Bank Management and Financial Services, 8/e77。
个人所得税最新法(英文版)
第15章个人所得税法Chapter 15 Individual Income Tax•Who are the individuals liable to Individual Income Tax?•What is the income from sources within China?•What is the income from sources outside China?•What income earned by an individual is subject to Individual Income Tax?•How to compute the taxable income if the individual income is in foreign currency, in kind and/ or in securities?•What does wage, salary income include specifically?•How are salaries and wages assessed for Individual Income Tax payable?•How is the “additional deduction for expenses”regulated for wages and salaries? •How to compute the income tax payable on the bonus income on the year-end in one payment?•How to compute the income tax payable on the income of welfare in kind?•How to compute the income tax payable on the income stock options of employees of enterprises?•How is severance pay taxed?•How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract?•What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households?•How to calculate the taxable income of individual Industrial and Commercial Households?•What are the rules concerning deductions for Individual Industrial and Commercial Households?•How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?•How do single proprietorship enterprises compute and pay income tax payable on their production and business income?•How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment?•How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment?•How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax?•How is income from remuneration for personal service assessed for Individual Income Tax payable?•How to treat the receivables unrecoverable and the business losses incurred by Individual Industrial and Commercial Households?•What expenses are not allowed for deductions for Individual Industrial and Commercial Households?•What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households?•How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households?•How do Individual Industrial and Commercial Households compute their income tax payable?•How additional income tax is levied on remuneration income that is excessively high at one payment?•How is author’s remuneration income assessed for Individual Income Tax payable? •How is income from royalties assessed for Individual Income Tax payable?•How is income from lease of property assessed for Individual Income Tax payable? •How is income from transfer of property assessed for Individual Income Tax payable?•How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques?•What do the interest, dividend, bonus, contingent income and/ or other income include specifically?•How are interests, dividends, bonuses, contingent income and/ or other income assessed for Individual Income Tax payable?•How to compute the income tax payable on income derived by two individuals or more together?•How is donation income assessed for Individual Income Tax payable?•How to compute the income tax payable in case that the employers bear the Individual Income Tax for the taxpayers?•How is income derived from sources outside China assessed for Individual Income Tax payable?•What are the main exemptions for Individual Income Tax?•What kind of bond interest income and earmarked saving deposit interest income are exempt from Individual Income Tax as ruled by the State?•What are the main reductions for Individual Income Tax?•What are the rules concerning the mode, time and places for Individual Income Tax payment?•How to report and pay income tax on wages and salaries income?•How to report and pay income tax the production and business operation income of Individual Industrial and Commercial Households?•How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/ or leasing businesses?•How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income?•How to report and pay income tax on income earned by taxpayers from sources outside China?Example1 British professor Henry came to China at invitation for teaching of one year. During that period , he left China twice for business trip and vocation for respectively 15 days and 30 days.According to Chinese tax law, the two leaves were temporary absence from China and each leave was not over 30 days and the accumulative time period was less than 90 days. Therefore ,Henry resided in China for one full year in one tax year, he became resident taxpayer of Chinese Individual Income Tax.Example2 One clerk Mr. Liu has its monthly salary of 2400 yuan, bonus of 700 yuan, other taxable allowances of 500 yuan and the deductible social insurance expenses of 600 yuan. Try to compute the Individual Income Tax payable.Taxable income of the month = 2400 yuan + 700 yuan + 500 yuan–2000 yuan–600 yuan = 1000 yuanTax payable for the month = 1000 yuan ×10% - 25 yuan = 75 yuanExample3 Mr. Jiang earns wage,bonus of 2000 yuan to 3000 yuan each month and has paid the income tax already. At the year end,he obtains one lump-sum bonus of 9000 yuan.Try to compute the income tax payable.9600 yuan ÷12 = 800 yuanThe applicable tax rats is 10% and the quick deduction is 25 yuanThe income tax payable = 9600 yuan ×10% - 25 yuan = 935 yuanExample4 Mr. Lin ears wage and salary of 1900 yuan each month .At the year end, he gets one lump-sum bonus of 2500 yuan.Try to compute his income tax payable.[2500 yuan — (2000 yuan—1900 yuan)]÷12 = 200 yuanThe applicable tax rats is 5% and qiuck deduction is 0.Mr. Lin’s income tax payable = [2500 yuan —(2000 yuan —1900 yuan)]×5%= 120 yuanExample5 One Individual Industrial Household Mr. Qian has revenue of 1,000,000 yuan from business operation for the tax year. The cost and expenses are 800,000 yuan. Try to compute the income tax payable by Mr. Qian.Taxable income = 1,000,000 yuan - 800,000 yuan = 200,000 yuanIndividdual Income Tax payable = 200,000 yuan ×35% - 6750 yuan = 63,250 yuanExample6 One contractor Mr. Huang has derived 100,000 yuan from contracted operation. The deductible expenses allowed are 24,000 yuan. Try to compute the income tax payable.Annual taxable income = 100,000 yuan - 24,000 yuan = 76,000 yuanAnnual income tax payable = 76,000 yuan ×35% - 6750 yuan = 19850 yuanExample7 One engineer Mr. Zhao has received the payment of 50,000 yuan from Company A for designing and at the mean time received a payment of 3000 yuan from company B for advisory services. Try to compute the Individual Income Tax payable of Mr. Zhao.a. The income tax payable for the payment of designing services = 50,000 yuan ×(1 –20%)×30% - 2000 yuan = 10,000 yuanb. The income tax payable for the payment of advisory services = (3000 yuan –800 yuan) ×20% = 440 yuanc. The total income tax payable: 10,000 yuan + 440 yuan = 10,440 yuanExample8 Actor Zhao got remuneration of 60,000 yuan for one performance. The performing company borne Individual Income Tax for him. Try to the tax payable .Taxable incom = (60,000 yuan –7000 yuan)×(1 – 20%)÷[1 – 40%×(1 –20%)] = 62352.94 yuanTax payable = 62352.94 yuan ×40% - 7000 yuan = 17941.18 yuanExample9 One auther Mr. Zhou receives one payment for remuneration of 20,000 yuan on his work. Try to compute the tax payable.Taxable income = 20,000 yuan ×(1–20%) = 16,000 yuanThe statutory income tax payable = 16,000 yuan ×20% = 3,200 yuanThe statutory tax reduction amount = 3,200 yuan ×30% = 960 yuanThe actual Individual Income Tax payable = 3,200 yuan–960 yuan = 2,240 yuanExample10 Professor Li provides the use right of his patent to one company and receives one payment of 100,000 yuan. Try to calculated the incom tax payable.Taxable income = 100,000 yuan ×(1–20%)=80,000 yuanIndividual Income Tax payable = 80,000 yuan ×20% = 16,000 yuanExample11 One citizen Mr. Gu receives dividends of 6,000 yuan from the listed company in one payment. Try to calculated the income tax payable.Income tax payable = 6,000 yuan ×50%×20% = 600 yuanExample12 Some one leases his house to other person for business operation and receives house rental income of 6,500 yuan for the current month . The expenses of taxes, Educational Surcharge and repaining expenses are 1,500 yuan. Try to compute the amount of Individual Income Tax payable.Taxable income = (6,500 yuan–1,500 yuan)×(1–20%) = 4,000 yuanAmount of tax payable = 4,000 yuan ×20% = 800 yuanExample13 Mr. Fang sells a house with the original value of 200,000 yuan and receives 400,000 yuan for the sale. The deductible tax paid related to the sale and the expenses are 100,000 yuan. Try to compute the income tax payable.Taxable income = 400,000 yuan –200,000 yuan –100,000 yuan = 100,000 yuanIncome tax payable = 100,000 yuan ×20% = 20,000 yuanExample14 One citizen Mr. Cai won 100,000 yuan from social welfare lottery. Try to calculate the income tax payable .Tax payable = 100,000 yuan ×20% = 20,000 yuan例题15 某纳税人在同一纳税年度，从A、B两国取得应税收入，其中：在A国一公司任职，取得工资、薪金收入69600元（平均每月5800元），因提供一项专利技术使用权，一次取得特许权使用费收入30000元，该两项收入在A国缴纳个人所得税5200元；因在B国出版著作获得稿酬收入15000元，并在B国缴纳该项收入的个人所得税1720元。
LeasingContracts(高级公司财务—租赁合同—英文版课件)
Why Lease?
Dubious Reasons for Leasing
– Leasing avoids capital expenditure controls
• Less scrutiny on leasing contracts by some companies unlike severe scrutiny on purchases!
EXAMPLE
– Cost of machine = £100,000 (30-year ACRS class life asset) (Accelerated Cost Recovery System) – Operating costs = £10,000 per year maintenance expense – Lease payments = £53,600 per year – Lessor provides maintenance as a part of the lease contract. – Cost of debt (rB) = 15% – After-tax cost of debt, rB(1 -TC) = 9.9% – TC = 34% (for both the lessee and the lessor) Depreciation Schedule MACRS Recovery Rates Depreciation Expense Year 1 Year 2 Year 3 Year 4 33.34% 44.44% 14.81% 7.41% £33,340 £44,440 £14,810 £7,410
– Tax shields can be used
• lessor obtains depreciation tax shields. Could pass some of the benefits to the lessee via lower lease payments
哈利波特与魔法石第十五章段落摘抄英文
哈利波特与魔法石第十五章段落摘抄英文"Hermione, are you listening at all?""Of course I am," she said indignantly. "And I reckon I've had more practice at being careful than you have. You ought to hear the way my parents talk about Muggles - you know, they call them non-magic people. They're nothing but Muggle-lovers, my dad especially. He goes on and on at dinner about how they 'might just have a bit of magic in them after all'.""Yeah, well, that's not the point, is it?" said Ron impatiently. "They're all over the place at the moment, wizards are being arrested by Muggles and sent to Azkaban - I mean, they've always known there were witches and wizards living among them, but they didn't worry about it before - Dumbledore's always said as long as they're not using magic openly it's all right. Muggles think wizards are a load of laughable crackpots anyway - you know, like those two old biddies in the sweet shop, that's exactly the sort of thing they talk about in the Muggle community."。
个人所得税法(英文版)
第15章 个人所得税法Chapter 15 Individual Income Tax• Who are the individuals liable to Individual Income Tax?• What is the income from sources within China?• What is the income from sources outside China?• What income earned by an individual is subject to Individual Income Tax?• How to compute the taxable income if the individual income is in foreign currency, in kind and/ or in securities?• What does wage, salary income include specifically?• How are salaries and wages assessed for Individual Income Tax payable?” regulated for wages and salaries?• How is the “additional deduction for expenses• How to compute the income tax payable on the bonus income on the year-end in one payment?• How to compute the income tax payable on the income of welfare in kind?• How to compute the income tax payable on the income stock options of employees of enterprises?• How is severance pay taxed?• How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract?• What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households?• How to calculate the taxable income of individual I ndustrial and Commercial Households?• What are the rules concerning deductions for Individual Industrial and Commercial Households?• How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?• How do single proprietorship enterprises compute and pay income tax payable on their production and business income?• How to levy income tax payable by the investors of single p roprietorship and partnership enterprises by mode of administrative assessment?• How do single proprietorship and partnership enterprises compute and pay incomedividend and bonus income as return from their tax payable on their i nterest,investment?• How is income from contracted o r leased o peration o f enterprises or institutions assessed for Individual Income Tax?• How is income from remuneration for personal service a ssessed f or Individual Income Tax payable?• How to treat t he receivables unrecoverable and the business l osses incurred by Individual Industrial and Commercial Households?• What expenses are not allowed for deductions for Individual I ndustrial a nd Commercial Households?• What are the rules c oncerning the depreciation of the fixed a ssets of Individual Industrial and Commercial Households?• How to deduct the expenses concerning intangible a ssets u sed by Individual Industrial and Commercial Households?• How do Individual Industrial and Commercial Households compute their i ncome tax payable?• How additional income tax is levied on remuneration income that is excessively high at one payment?• How is author’s remuneration income assessed for Individual Income Tax payable?• How is income from royalties assessed for Individual Income Tax payable?• How is income from lease of property assessed for Individual Income Tax payable?• How is income from transfer o f property assessed f or Individual I ncome Tax payable?• How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques?dividend, b onus, contingent i ncome and/ or other income• What do the interest,include specifically?dividends, bonuses, contingent i ncome and/ or other income• How are interests,assessed for Individual Income Tax payable?• How to compute the income tax payable on income derived by two individuals or more together?• How is donation income assessed for Individual Income Tax payable?• How to compute the income tax payable in case that the employers bear the Individual Income Tax for the taxpayers?• How is income derived from sources outside China assessed for Individual Income Tax payable?• What are the main exemptions for Individual Income Tax?• What kind of bond interest income and earmarked saving d eposit i nterest income are exempt from Individual Income Tax as ruled by the State?• What are the main reductions for Individual Income Tax?• What are the rules concerning the mode, time and places for Individual Income Tax payment?• How to report and pay income tax on wages and salaries income?• How to report and pay income tax the production and business operation income of Individual Industrial and Commercial Households?• How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/ or leasing businesses?• How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income?• How to report and pay income tax on income earned by taxpayers f rom sources outside China?纳税义务人 判定标准 征税对象范围1.居民纳税人（负无限纳税义务）（1）在中国境内有住所的个人（2）在中国境内无住所，而在中国境内居住满一年的个人。
英语书七年级下册第15页
英语书七年级下册第15页在七年级下册第15页中，一般会包含以下参考内容，本文将以“电子商务”的话题为例进行描述。
Title: Electronic CommerceIntroduction:The term "E-commerce", also known as electronic commerce, refers to the process of buying and selling goods and services using the internet. It has gained significant popularity and has revolutionized the traditional way of doing business. In this article, we will explore the benefits, challenges, and future prospects of E-commerce.1. Benefits of E-commerce:1.1 Convenience: With E-commerce, people can shop anytime and anywhere, without the need to travel to physical stores. They can browse through various products, compare prices, and make purchases with just a few clicks.1.2 Global market access: E-commerce allows businesses to reacha global customer base. It eliminates geographical limitations, enabling companies to expand their market and increase sales.1.3 Lower costs: Setting up an online store is generally more cost-effective than opening a brick-and-mortar store. Businesses can save on rent, utilities, and staffing costs.1.4 Personalization: E-commerce platforms can collect data on customer preferences and behavior, enabling businesses to offer personalized recommendations and tailored advertising.2. Challenges of E-commerce:2.1 Security concerns: Online transactions are vulnerable to cyberattacks and data breaches. Businesses need to invest in robust security measures to protect customer data and financial information.2.2 Customer trust: Some people still prefer traditional shopping because they can physically examine products before purchasing. Building trust and credibility in the online marketplace is crucial for E-commerce businesses.2.3 Logistics and delivery: Efficient logistics is essential for a successful E-commerce business. Delays or mistakes in shipping can harm the customer experience and result in negative reviews.2.4 Technical difficulties: Website crashes, slow loading speeds, and other technical issues can frustrate customers and hinder E-commerce operations.3. Future prospects of E-commerce:3.1 Mobile commerce: As mobile devices become increasingly prevalent, E-commerce is moving towards mobile platforms. Companies need to optimize their websites and applications for mobile use to attract the growing number of mobile shoppers.3.2 Artificial intelligence: The integration of AI in E-commerce can enhance customer experiences. AI-powered chatbots, for example, can provide instant customer support, answer inquiries, and help with purchase decisions.3.3 Augmented reality: AR technology enables customers to visualize products virtually before making a purchase. This can bridge the gap between in-store and online shopping experiences.3.4 Sustainability: E-commerce businesses are focusing on sustainable practices by reducing packaging waste, using eco-friendly materials, and implementing efficient logistics to reduce carbon footprint.Conclusion:E-commerce has transformed the way individuals and businesses engage in buying and selling goods and services. Despite the challenges it faces, such as security concerns and technical difficulties, the future prospects of E-commerce are promising. By leveraging emerging technologies and adopting sustainable practices, businesses can effectively navigate the E-commerce landscape and seize the opportunities it offers.。
押金合同英文模板
押金合同英文模板Deposit ContractThis Deposit Contract the Contract is entered into as of Insert Date by and between Insert Lessors Name hereinafter referred to as Lessor and Insert Lessees Name hereinafter referred to as Lessee.1. Property The Lessor agrees to lease the property located at Insert Property Address the Property to the Lessee for the purpose of Insert Purpose of Lease.2. Term The term of this Contract shall commence on Insert Start Date and shall end on Insert End Date.3. Deposit The Lessee shall pay to the Lessor a security deposit of Insert Amount the Deposit upon signing of this Contract. The Deposit shall be held by the Lessor as security for the performance of the Lessees obligations under this Contract.4. Use of Deposit The Deposit may be used by the Lessor to cover any unpaid rent damages to the Property beyond normal wear and tear or any other amounts owed by the Lessee to the Lessor under the terms of this Contract.5. Return of Deposit Provided that the Lessee has fulfilled all obligations under this Contract and the Property is returned in the same condition as at the commencement of the lease except for normal wear and tear the Lessor shall return the Deposit to the Lessee within Insert Number of Days days after the termination of the lease.6. Interest on Deposit The Deposit shall not bear interest during the term of this Contract.7. NonRefundable Deposit The Deposit is nonrefundable in the event of early termination of the lease by the Lessee.8. Dispute Resolution In the event of any dispute regarding the Deposit the parties agree to attempt to resolve the dispute through good faith negotiations. If the dispute cannot be resolved through negotiations the parties agree to submit the dispute to arbitration in accordance with the rules of Insert Arbitration Institution.9. Governing Law This Contract shall be governed by and construed in accordance with the laws of Insert Governing Law.10. Entire Agreement This Contract contains the entire agreement between the parties and supersedes all prior negotiations representations and understandings between the parties.11. Amendment This Contract may only be amended in writing signed by both parties.12. Assignment The Lessee shall not assign or transfer any rights or obligations under this Contract without the prior written consent of the Lessor.IN WITNESS WHEREOF the parties have executed this Contract as of the date first above written.Lessor Insert Lessors NameSignatureLessee Insert Lessees NameSignatureDateInsert Lessors NameInsert Lessors AddressInsert Lessors Phone NumberInsert Lessees NameInsert Lessees AddressInsert Lessees Phone Number。
她忙于写作业英语
She is busy doing her homework in English.This involves a variety of tasks such as:1.Reading Comprehension:She reads and understands English texts,which could be from a textbook,a novel,or an article.She may need to answer questions or summarize the content.2.Vocabulary Exercises:She practices new words and phrases,ensuring she understands their meanings and how to use them correctly in sentences.3.Grammar Practice:She works on grammar exercises to improve her understanding of English sentence structure,tenses,and parts of speech.4.Writing Assignments:She writes essays,summaries,or reports in English,focusing on clear expression of ideas,proper use of grammar,and correct spelling.5.Listening Practice:She listens to English audio materials,such as podcasts,songs,or lectures,and may be required to take notes or answer questions based on what she hears.6.Speaking Practice:She might engage in conversational practice,either with a tutor, classmates,or through language exchange programs,to improve her spoken English skills.7.Research Projects:She could be conducting research in English on a particular topic, requiring her to gather information from various sources and present her findings.8.Preparation for Tests:If she is preparing for an English proficiency test,such as TOEFL or IELTS,she would be practicing sample tests,focusing on improving her testtaking strategies and time management.9.Creative Writing:She might be working on creative writing assignments,such as writing a short story,poem,or play in English.10.Peer Review:She could be reviewing her classmates English work,providing feedback on grammar,vocabulary,and overall coherence.11.Online Learning:She might be using online platforms for English learning,which could include interactive exercises,video lessons,or language forums.12.Cultural Studies:She could be studying the culture of Englishspeaking countries as part of her homework,which helps in understanding the context of the language.nguage Apps:She might be using language learning apps to practice English vocabulary,pronunciation,and listening skills.14.Journal Writing:She could be maintaining an English journal to practice writing in a more personal and informal context.15.Presentation Preparation:If she has to give a presentation in English,she would be preparing her speech,visual aids,and practicing her delivery.By engaging in these activities,she is not only completing her homework but also enhancing her overall proficiency in the English language.。
在家写作业的好处的英语
Completing homework at home offers a variety of benefits that can enhance a students learning experience and academic performance.Here are some advantages of doing homework at home:1.Familiar Environment:Being in a familiar environment can help reduce stress and distractions,allowing students to focus better on their assignments.2.Personalized Space:Students can create a personalized workspace that suits their learning style,whether its a quiet room,a comfortable desk,or a specific lighting setup.3.Access to Resources:At home,students have access to a wide range of resources,such as books,computers,and the internet,which can be helpful for research and completing assignments.4.Flexibility in Time Management:Students can manage their time more effectively, choosing when to start and finish their homework based on their energy levels and other commitments.5.Family Support:Parents or siblings can provide support,encouragement,and assistance when needed,fostering a collaborative learning environment.6.Quiet and Calm Atmosphere:A home setting is typically quieter than a school or public space,which can be conducive to concentration and deep thinking.7.Customized Learning Pace:Students can work at their own pace,taking the time they need to understand concepts without feeling rushed.8.Integration of Life Experiences:Homework done at home can be more easily integrated with reallife experiences and practical applications,making learning more relevant and meaningful.9.Healthy Breaks:Students can take healthy breaks,such as eating a snack or going for a short walk,which can help refresh the mind and improve concentration.10.Responsibility and Independence:Completing homework at home encourages students to take responsibility for their learning and develop independent study skills.11.Less Distractions:Without the peer pressure or noise that can be present in a school setting,students can focus solely on their work.fort:Students can work in comfortable clothing and in a space that feels safe and supportive,which can contribute to a positive mindset for learning.13.Technology Integration:Many students find it easier to integrate technology into their homework routine at home,using educational apps,online resources,or digital tools.14.Reflective Time:The quiet and solitude of a home environment can provide students with the opportunity to reflect on what theyve learned and how they can apply it.15.Consistency:Establishing a consistent homework routine at home can help students develop good study habits and a regular learning schedule.By leveraging these benefits,students can make the most of their homework time and improve their overall academic performance.。
十五少年漂流记英文版阅读
十五少年漂流记英文版阅读robinson was the hero of the book。
in a voyage， robinson traveled on the ship struck a reef near a deserted island， the crew and passengers were all drowned， and only one lucky enough to robinson survived。
he waves to the beach on the volume。
in overing the initial pessimism and despair， he with his indomitable perseverance， and extraordinary nature of the struggle launched a heroic byhis own hands and wisdom， the use of guns and simple tools， self-reliance，self-reliant in the wild over the island from the desolate life。
through unremitting efforts， he not only had their own homes andfurniture， as well as pastures， plantations， and even a pet。
in suchdifficult circumstances， able to live such a life is not easy， this is hisby virtue of his perseverance and wisdom to create a miracle。
robinson is good at helping others，he saved from the hands of a gang of cannibals， the next prisoner， the day friday， so give him and named "friday。
暖心小说《小王子》第15章
暖心小说《小王子》第15章The sixth planet was ten times larger than the last one. It was inhabited by an old gentleman who wrote voluminous books.第六颗行星则要大十倍。
上面住着一位老先生，他在写作大部头的书。
"Oh, look! Here is an explorer!" he exclaimed to himself when he saw the little prince coming.“瞧！来了一位探险家。
”老先生看到小王子时，叫了起来。
The little prince sat down on the table and panted a little. He had already traveled so much and so far!小王子在桌旁坐下，有点气喘吁吁。
他跑了多少路啊！"Where do you come from?" the old gentleman said to him.“你从哪里来的呀？”老先生问小王子。
"What is that big book?" said the little prince. "What are you doing?"“这一大本是什么书？你在这里干什么？”小王子问道。
"I am a geographer," the old gentleman said to him.“我是地理学家。
”老先生答道。
"What is a geographer?" asked the little prince.“什么是地理学家？”"A geographer is a scholar who knows the location of all the seas, rivers, towns, mountains, and deserts."“地理学家，就是一种学者，他知道哪里有海洋，哪里有江河、城市、山脉、沙漠。
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Lease
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A contract specifying the terms under which the owner of an asset agrees to transfer the right to use the asset to another party.
Lease
Off-balance-sheet financing
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Assets Acquired by Leasing
• Lessee: The party granted the right to use the property under the terms of a lease. • Lessor: The owner of the property that is rented (leased) to another party. • Operating Lease: A simple rental agreement. • Capital Lease: A leasing transaction that is recorded as a purchase by the lessee.
Lease Classification Criteria
The lease transfers ownership of the leased asset to the lessee by the end of the lease term. The lease contains an option allowing the lessee to purchase the asset at the end of the lease term at a bargain price. The lease term is equal to 75 percent or more of the estimated economic life of the asset. The present value of the lease payments at the beginning of the lease is 90 percent or more of the fair market value of the leased asset.
ቤተ መጻሕፍቲ ባይዱ
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Leases
Learning Objectives
Describe the circumstances in which leasing makes more business sense than does an outright sale and purchase. Understand the accounting issues faced by the asset owner (lessor) and the asset user (lessee) in recording a lease transaction. Outline the types of contractual provisions typically included in lease agreements.
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Example: Operating Lease
Bob Jones signs a two-year lease which requires a monthly payment of $1,000. When the lease expires, Bob will either move out or negotiate a new lease. Lessor Cash 1,000 Rent Revenue 1,000 To record monthly rent on office building.
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Economic Advantages of Leasing
• No down payment. • Avoid risks of ownership. • Flexibility.
Advantages to Lessor
• Increased sales. • Ongoing business relationship with lessee. • Residual valued retained.
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Learning Objectives
Understand and interpret the lease disclosures required of both lessors and lessees. Compare the treatment of accounting for leases in the United States with the requirements of international accounting standards.
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So what is the lease classification criteria?
Lease Classification Criteria
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A lease is classified as a capital lease by the lessee if it is noncancelable and meets any one of the following criteria:
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Lease Classification--Lessee
Yes
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Transfer of Ownership?
No Bargain Purchase Option? No Term >75% of Useful Life? No PV Payment >90% of FMV? No
Yes
Yes
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Learning Objectives
Apply the lease classification criteria in order to distinguish between capital and operating leases. Properly account for both capital and operating leases from the standpoint of the lessee (asset user). Properly account for both capital and operating leases from the standpoint of the lessor (asset owner).
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Lease Provisions
Cancellation Provision Bargain Purchase Option Lease Term
Specifies under what circumstances the lease may be canceled.
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Grants lessee the right to purchase the asset at the end of the lease term for less than the residual value. Delineates the time period the lease is to be in force.
Intermediate Accounting
Self-introduction
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Intermediate Accounting
Why do we study this class? 1 Important accounting knowledgefundamental of US GAAP working furthering study CPA exam 2 Improve your English
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Lease Provisions
A simple example Lease term=? Rent /month=? Guaranteed residual value=? Minimum lease payment =?
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Lease Provisions
A simple example Lease term=3 years Rent /month=$3,000-500=$2,500month Guaranteed residual value=$10,000 Minimum lease payment =$2500x36+10,000=100,000
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Lease Classification
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If a lease is not capital lease, it’s accounted for as an operating lease.
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Example: Operating Lease
Bob Jones signs a two-year lease which requires a monthly payment of $1,000. When the lease expires, Bob will either move out or negotiate a new lease. Lessee Rent (or Lease) Expense 1,000 Cash 1,000 To record monthly rent on office building.
Yes
Capital Lease
Operating Lease
Lease Classification--Lessor
Additional revenue recognition criteria applicable to lessors. Collectibility of the minimum lease payments is reasonably predictable. No important uncertainties surround the amount of unreimbursable costs yet to be incurred by lessor.