英语写作基础教材答案第三版

第一章 绪论

一、概念题：

1、财务会计：以传统会计为主要内容，以提供企业外部利益主体所需的经济信息为主要任务，使用的重要会计手段是复试记账、编制与审核凭证、登记账簿，编报财务会计报告等。在财务会计中，会计凭证上反映的经济业务是已经发生的会计事项，记账凭证上反映的应该是根据公认会计原则确认和计量的结果，财务会计报表反映的是账实相符的、外部利益主体关心的、以财务信息为主的经济信息，并且这些经济信息必须以规定的格式、相同口径的经济指标反映。

2、管理会计：是适应现代企业管理需要，突破传统会计而发展起来的，以财务会计资料为基本依托、相对独立的会计学科。其服务对象是企业内部各级管理人员，不需要固定的程序，既不受任何统一的会计制度等法规的约束，也不受固定的程序和会计惯例的制约。规范与控制是管理会计的两大内容。

3、确认：是指通过一定的标准，辨认应输入会计信息系统的经济数据，确定这些数据应加以记录的会计对象的要素，进而缺点已记录和加工的信息是否应全部列入财务会计报表和如何列入财务会计报表的过程。

4、计量：是指在企业会计核算中对会计对象的内在数量关系加以衡量、计算和确定，使其转化为能用货币表现的财务信息和其他有关的经济信息，以便集中和综合反映企业经营成果

第一章 绪论

一、概念题：

1、财务会计：以传统会计为主要内容，以提供企业外部利益主体所需的经济信息为主要任务，使用的重要会计手段是复试记账、编制与审核凭证、登记账簿，编报财务会计报告等。在财务会计中，会计凭证上反映的经济业务是已经发生的会计事项，记账凭证上反映的应该是根据公认会计原则确认和计量的结果，财务会计报表反映的是账实相符的、外部利益主体关心的、以财务信息为主的经济信息，并且这些经济信息必须以规定的格式、相同口径的经济指标反映。

2、管理会计：是适应现代企业管理需要，突破传统会计而发展起来的，以财务会计资料为基本依托、相对独立的会计学科。其服务对象是企业内部各级管理人员，不需要固定的程序，既不受任何统一的会计制度等法规的约束，也不受固定的程序和会计惯例的制约。规范与控制是管理会计的两大内容。

3、确认：是指通过一定的标准，辨认应输入会计信息系统的经济数据，确定这些数据应加以记录的会计对象的要素，进而缺点已记录和加工的信息是否应全部列入财务会计报表和如何列入财务会计报表的过程。

4、计量：是指在企业会计核算中对会计对象的内在数量关系加以衡量、计算和确定，使其转化为能用货币表现的财务信息和其他有关的经济信息，以便集中和综合反映企业经营成果

高级英语第三版课后答案

第一课

Paraphrase:

?1. We are 23 feet above the sea level.

?2. The house has been here since 1915, and has never been damaged

by any hurricanes. ?3. We can make the necessary preparations and survive the hurricane without much damage. ?4. Water got into the generator and put it out. It stopped producing electricity so the lights also went out.

?5. Everybody go out through the back door and run to the car.

?6. The electrical systems in the car (the battery for the starter) had been put out by w ater. ?7. As John watched th

新编剑桥商务英语高级第三版高级教材答案

Page 6 and 7

3

Answers

1 retire

2 joined

3 reward

4 laid off

5 trained

6 leave

7 recruits

8 flexible

9 temporary

10 day off

5

Answers

1 employment (also employer, employee)

2 promotion (also promoter)

3 retirement (also retiree)

4 resignation

5 training (also trainer, trainee)

6 recruitment (also recruiter)

7 application (also applicant)

8 dismissal

9 pay (also payment)

10 reward

9

Answers

1 not interested in working hard

2 people in their twenties

3 getting what you want as soon as you demand it

4 parents and colleges who overprotect

第一章 温度

1-1 在什么温度下,下列一对温标给出相同的读数：（1）华氏温标和摄氏温标；（2）华氏温标和热力学温标；（3）摄氏温标和热力学温标？

解：（1）

当 时，即可由 时

，解得

故在 （2）又

当 时 则即

解得： 故在 （3）

若

则有

时，

显而易见此方程无解，因此不存在

的情况。

1-2 定容气体温度计的测温泡浸在水的三相点槽内时，其中气体的压强为50mmHg。 （1）用温度计测量300K的温度时，气体的压强是多少？ （2）当气体的压强为68mmHg时，待测温度是多少？

解：对于定容气体温度计可知：

(1)

(2)

1-3 用定容气体温度计测得冰点的理想气体温度为273.15K，试求温度计内的气体在冰点时的压强与水的三相点时压强之比的极限值。

解：根据 已知 冰点

。

1-4 用定容气体温度计测量某种物质的沸点。 原来测温泡在水的三相点时，其中气体的压强

；当测温泡浸入待测物质中时，测得的压强值为

减为200mmHg时,重新测得

,当从

,当再抽出一些

测温泡

Answers to listening and speaking BookII

Unit 1

Part A

Exercise 1 1. 398-4071 2. 278-9536

3. 1390-1910-466 4. 415-566-1268 5. 5-078-2489 6. 6102-9517-2880 7.210-699-4982 8. 6-592-7649 Exercises 2

Is that you/ Can I leave a message/ call me back/ 860-2505/give her the message when she returns home.

Part B conversation 1

Exercise 1

1 father&daughter

2. they are talking about the pictures Gloria left for him 3. Riding a motorcycle

4. He thinks John looks a little strange because John wears a pony tail. 5. she says he is old-fa

Lesson 1 Question:

1. Why did John Koshak decide to stay although he knew the hurricane would be bad?

For the following reasons: For one thing, the house was 23 feet above sea level; for another,he was unwilling to abandon his home.

2. How did the man prepare for the hurricane? Why was a generator necessary?

They filled bathtubs and pails. Besides, they checked out batteries for portable radio and flashlights, and fuel for the lantern. A generator was necessary because John's father wired several light bulbs to it and prep

1

Lead-in: 1. hold 2. supposed 3. absent-minded 4. dependable 5. responsible 6. boring 7. engineers are assumed to have a good profession8. as people don’t know the importance of engineers in society

2: 1. What's the main idea of this passage? Answer: Working fathers have received little media attention in the US and they have been given little cultural recognition, which is a kind of prejudice against those working dads. 2. What's the author ' s attitude toward working dads? Answer: She

Lesson 1

Question:

1. Why did John Koshak decide to stay although he knew the hurricane would be bad?

For the following reasons: For one thing, the house was 23 feet above sea level; for another,he was unwilling to abandon his home.

2. How did the man prepare for the hurricane? Why was a generator necessary?

They filled bathtubs and pails. Besides, they checked out batteries for portable radio and flashlights, and fuel for the lantern. A generator was necessary because John's father wired several light bulbs to it and prepar

Lesson 1

Question:

1. Why did John Koshak decide to stay although he knew the hurricane would be bad?

For the following reasons: For one thing, the house was 23 feet above sea level; for another,he was unwilling to abandon his home.

2. How did the man prepare for the hurricane? Why was a generator necessary?

They filled bathtubs and pails. Besides, they checked out batteries for portable radio and flashlights, and fuel for the lantern. A generator was necessary because John's father wired several light bulbs to it and prepar