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1、Unit 1 1、 My job varies between the extremely tedious and the annoyingly busy. On balance I think Im happier during the really busy times; no time to think about how bored I am。 我的工作既有特无聊的时候，也有忙得要命的时候。但总的来说 ，我在真正忙 的时候高兴些，因为在那个时候，我没时间去想我有多厌倦。 2、It is the nature of the wise to resist pleasures, but th
2、e foolish to be a slave to them。 明智之人天生会 抵制享乐，而愚蠢之人却成了它的奴隶。 3、I figure out a good team of dogs, hitched to a light sled, can haul 1,000 pounds of goods. 一组健壮的狗可以用轻小的雪橇拉动 1,000 磅的货物。 4、In the story, the little girl has a wicked stepmother, who makes her life a misery. 在这个故事中，小女孩有一个心肠很坏的 继母，让她生活很痛苦。 5
3、、Nothing ever becomes real till it is experienced - even a proverb is no proverb to you till your life has illustrated it. 眼见为实即使是谚语在你没有在生活中得到证明 时，也不一定正确。 6、Nowadays almost all libraries are finding it increasingly difficult to remain within their budget . 当前，几乎所有图书馆发现靠他们的预算生存下去越来越难。 7、You can incre
4、ase a tyre s grip in winter by slightly lowering its pressure . 冬天可以稍微 放点气来增强轮胎的抓力。 8、Lakes Superior, Huron, Erie, and Ontario are shared by the United States and Canada, and form part of the boundary between the two countries. 苏比利尔湖、修伦湖、伊利湖和安大略湖归美国和加拿大共同所有，也构成了 两国的部分 分界线。 9、The police are investiga
5、ting the three men allegedly involved in organizing and carrying out the bank robbery. 警方正在调查这三名涉嫌参与组织和实施抢劫银行的男子。 10、I do not doubt in the least that inflation leads to economic decline. 至少我不怀疑 , 通货膨胀会导致 经济衰退。 11、A blizzard was blasting great drifts of snow across the lake. 暴风雪夹着大团的积雪 吹过湖面。 12、Tim s
6、ays just about everybody will be affected by the tax increase, but I m sure hes exaggerating. 蒂姆说 几乎每个人都将增加税收的影响, 但我相信他是夸大。 Unit 2 1.China s economic success over the past three decadeshas raised the living standards of hundreds of millions of Chinese citizens. 中国的经济成就在于过去的三十年里提高了数以亿计的中国公民生活水平。 2.Ci
7、tibank picked the chief executive of E as its first Chinese customer Thursday to open an account at its new branch in the historic Peace Hotel along Shanghai s fabled waterfront. 花旗银行选首席执行官 作为其第一个中国客户，星期四开立帐户在 其新的分支，在 有历史意义的 沿上海传说中的海滨和平宾馆。 3.The United States last Wednesday imposedtariffs of up to 3
8、0 percent on a range of foreign steel imports to help protect its domestic industry. 美国上周三 强加一系列国外钢铁进口的关税高达百分之30 以保护国内产业。 4.Although he was raised as a Christian , he s not really very religious . 虽然他被提出是一个基督教徒，他并不是真正的信仰于宗教的 。 5.You can distinguish between frogs and toads in the following way : frog
9、s have slender bodies, long limbs , and a smooth skin , and toads have stouter bodies , short limbs , and dry skin. 你可以区分为青蛙和蟾蜍的方式如下：青蛙身体细长 ，四肢长，和皮肤光滑， 而蟾蜍身体，四肢短，和皮肤干燥。 6.From the airplane window I could see a web of city streets. 从飞机的窗口可以看到一个网状 的城市街道。 7.Aunt Pat smiled at her little niece and bade
10、her to eat. 帕特舅妈对她侄女微笑和吩咐她吃饭 8.Dr.Rich Hamilton is planning his own World Wide Web site on the Internet to provide assistance to anyone who asks for medical help. 丰富的汉密尔顿博士计划自己的万维网址，在互联网上提供帮助给那些寻求医 疗帮助需要的人。 9.It is difficult to estimate the number of people doing part-time jobs on the side . 这是很难估计人
11、们做兼职的数量（作为兼职，秘密的） 。 10.The president has authorized his foreign minister , Mr Burns , to act as representative to the international conference to be held in Tokyo next month. 总统授权 他的外交部长，伯恩斯先生，担任下个月在东京举行的国际会议的代 表。 11.Advances in telecommunications have meant that it is just as easy to work from a co
12、mputer terminal at home as it is from a town center office. 在电信方面的进步意味着它是一样简单的工作从家里的计算机终端 ，在家和在 市中心的办公室。 12.Until the new gym is built , you have no option but to make the best of existing buildings which may or may not suit your immediate requirements. 直到新体育馆建设完成，你都没有选择，只能充分利用 现有建筑物，那些也许 适应或可能不适合你最
13、近的要求。 Unit 3 1.According to some scientist , global warming threatensthe survival of the whole human race. 根据一些科学家 , 全球变暖 威胁 着整个人类的生存。 2.The number of visitors from parts of Scotland not including the Edinburgh area was , in fact , relatively small (19%) , and exceeded the number of overseas visitor
14、s (16%) by a small margin. 游客的数量从部分苏格兰地区不包括爱丁堡, 事实上 , 相对较小 (19%), 超过了数 量的海外游客 (16%)小幅度的 。 3.The early Spaniards established a chain of missions to civilize the local population along the San Antonio River. 早期的西班牙人建立了一个链的任务来教化当地人沿着圣安东尼奥河 4.It was common practice then that when the store owners wanted
15、 to go on vacation they simply closed up. 这是常见的做法就是当那些商店的老板想去度假的时候，他们将商店简单地关 闭掉。 5.As they did not have relatives or friends there they often wandered around nearby malls when they got bored. 因为他们没有亲戚或朋友在那里，当他们感到厌烦了，他们经常在购物中心附 近游荡。 6.To make a birthday card , you can simply cut out some funny or pre
16、tty pictures from magazines , paste them onto a piece of card and then write your message inside. 做一张生日贺卡 , 你可以简单地裁剪一些有趣的或漂亮的图片从杂志上, 粘贴到 一张卡上然后写下在纸上你的消息。 7.She picked up the receiver and , without so much as asking the caller to hold on,went off to tell Jack that he was wanted on the phone. 她接起电话， 甚
17、至连 ( 什么都没有 )叫那个打电话的人等一下都没有说，就去告 诉杰克有他的电话。 8.To relax himself for a little while , he rose from the computer desk , walked across the room towards the window and stretched both arms upwards and sideways. 放松自己一会儿 , 他从电脑桌站起来 , 穿过房间向窗户，伸展双臂向上和斜躺着 。 9.The new product has a pair of small loudspeakers fitt
18、ed inside , which you can easily hook up to your computer s sound card. 新产品有一双小喇叭安装在里面, 您可以很容易地 连接到你的电脑的声卡。 10.Music in fact is a universal language of a non-verbal nature which is rich in expression. 音乐实际上是一种 通用（普遍） 的语言的非自然富含表达式。 11.This chart is designed to show at a glance how many rooms have bee
19、n rented out and how many are still available. 这个图表是用来显示一瞥就能看出，多少房间已经租出去了, 有多少仍然是可用 的。 12.Bathed in glorious sunshine,the boundless stretch of corn fields looked an impressive sight. 沐浴在 灿烂的阳光 , 一片茫茫无际的玉米田看起来是令人印象深刻的景象。 Unit 6 1) Some 80 art masterpieces will be brought to South Korea for an annual
20、French cultural festival. 大约有 80 件杰作被带到韩国参加一年一度的法国文化节。 2) Ben s very sensitive and emotionally fragile. He craves for approval（认可） and will do almost anything to gain it even from complete strangers. 本很敏感，情感上很脆弱。他渴望认可，他总会尽一切可能去获取甚至是陌 生人的认可。 3) As information bombards （轰炸）us, we must rely on our own
21、experience and intuition to distinguish（= tell, 区分）fact from fancy. 在信息轰炸的时代，我们必须依赖我们自己的经验和直觉来区分事实与想象 。 4) He can get quite a big headache from listening to her nonsense , but he knows she cant help it. 听她胡说他感到头疼，但他知道她禁不住会这样。 5) These window decorations （装饰） are made from soft flexible plastic（软塑料）
22、. They cling to glass and other shiny surfaces like magic. 这些窗户装饰物都是软塑料做成的，它们如同魔法一样附着在 玻璃或其它闪 光的表面。 6) Those who endure hearing loss are at a disadvantage , because they are unable to get everyday sound signals. 那些忍受听力缺失的人处于劣势，因为他们无法得到日常声音信号。 7) Once I knew I was experiencing acute panic or anxiety,
23、 I followed the tips recommended by my doctor to deal with the symptoms （症状） . 一旦我知道我在经历 急剧恐慌或是焦虑，我会听从医生的建议应对我的症状。 8) This dog is well-trained- shell come running back to me every time I whistle to her. 这只狗被训练的很好 -每次我向她 吹口哨 她都会跑回来。 9) True, this football team is comparatively weak. But it is absolut
24、ely wrong to mock at their attempt to qualify for the World Cup Finals（有资格参加世界杯决赛）. 确实如此，这支足球队比较弱。但是我们也绝不应该嘲笑他们努力争取参加 世界杯决赛的资格。 10) It is said that （据说）the corporation has already subtracted a number of （=many） expenditures (开支) from the total cost; Yet it still runs as high as (高达) 300 million doll
25、ars. 据说这家公司已经从所有开支中减少了不少，但它的开支仍高达3 亿美元。 11) He had a favorite song he used to sing to us in the old days-“It s a Sin to tell a Lie ” - and I shall always associate it with him. 在过去他常常给我们唱一首他最喜欢的一首歌-“ 撒谎是一种 罪过” -我经常 会把这首歌和他联系起来。 12) On bright spring days, you can see lovely birds flutter/fluttering a
26、mong the bushes (灌木丛 ). 在明朗的春日里，你可以看到可爱的鸟在灌木丛中飞。 Unit 7 1) Holding such a sporting event as the Paralympics （残奥会）will help arouse public awareness against discrimination （歧视）and indifference （漠不关心） towards the disabled . 举办残奥会这样的体育赛事有助于激发民众意识，反对歧视或是漠视残疾人 。 2) If you are habitually （习惯地） impatient, t
27、hen developing patience will not only benefit your own life, but also the life of everyone around you. 如果你经常 没耐心 ，那么发展耐心不仅对你自己的生活，也对周边人的生活 有利。 3) It s still a mystery to me whether I became a writer because of my desire for solitude（孤独） or being a writer I became more solitary. 到底是因为我渴望孤独而成为作家，还是成为作
28、家使我变得更加孤独 ，这还 是个谜。 4) Early this morning a seven-year-old girl was run over and crushed to death by a large pickup truck which went out of control on an icy road. 今天早晨，一个七岁女孩被一辆敞蓬小型载货卡车撞翻压死，这辆车在满是 冰的路上失控了。 5) “I feel like going for a walk. Wont you join me?” -“OK.” “ 我想去散步，你愿意和我一起吗？” -“ 好的。 ” 6) Fiv
29、e straight days of heavy rains lashed southern California and Mexico last week, causing mudslides （泥石流） and killing more than 35 people. 上周连续五天的暴雨 袭击加州南部及墨西哥，导致了泥石流的发生，超过35 人死亡。 7) My life experiences have merely served to confirm the wisdom of his remarks, so over the years they keep echoing in my
30、mind. 我的生活经历证实了他智慧的言论，因此这么多年来它们一直在我心中回响 。 8) The Presidential candidate（总统候选人）paused during his speech while supporters waved their cards with campaign slogans （口号） to show their support. 总统候选人在演讲中停顿了 一下，当支持者挥动写着竞选口号的卡片来表达 他们的支持时。 9) To a very real extent, Jean has betrayed her boyfriends trust and
31、invaded（侵犯） his privacy by checking his private communications （通讯） . 从某种程度上来看，简 背弃了 对男友的信任，通过查看他的私人通讯侵犯他 的隐私。 10) “If Im going to weed the garden, whos going to do the laundry?” “ 如果我给花园除草，那么谁来洗衣服？” 11) An additional 100 million pounds is scheduled to rebuild the poorest section of the city over th
32、e next five years. 在未来五年里，预计还需要一亿英镑来重建这个城市最贫穷的地区。 12) He tilted his chair backward and put his feet up on his desk while he was talking on the phone. 当他打电话的时候，他把椅子向后倾斜，把脚放在桌子上。 3、通过活动，使学生养成博览群书的好习惯。 B比率分析法和比较分析法不能测算出各因素的影响程度。 C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。 C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品
33、或劳务的情况。错 C产品的实际生产成本包括废品损失和停工损失。 C成本报表是对外报告的会计报表。 C成本分析的首要程序是发现问题、分析原因。 C成本会计的对象是指成本核算。 C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。 C成本计算方法中的最基本的方法是分步法。X D当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本 中。 D定额法是为了简化成本计算而采用的一种成本计算方法。 F“废品损失”账户月末没有余额。 F 废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。 F 分步法的一个重要特点是各步骤之间要进
34、行成本结转。( ) G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错 G工资费用就是成本项目。( ) G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对 J 计算计时工资费用，应以考勤记录中的工作时间记录为依据。( ) J 简化的分批法就是不计算在产品成本的分批法。( ) J简化分批法是不分批计算在产品成本的方法。对 J加班加点工资既可能是直接计人费用，又可能是间接计人费用。 J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，X K可修复废品是指技术上可以修复使用的废品。错 K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品
35、。 P品种法只适用于大量大批的单步骤生产的企业。 Q企业的制造费用一定要通过“制造费用”科目核算。 Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。 S生产车间耗用的材料，全部计入“直接材料”成本项目。 S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。() W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对 Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对 Y引起资产和负债同时减少的支出是费用性支出。X Y以应付票据去偿付购买材料的费用，是成本性支出。X Y原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。 Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差 异，因此更换各因索替换顺序，不会影响分析的结果。() Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对 Z 直接生产费用就是直接计人费用。X Z 逐步结转分步法也称为计列半成品分步法。 A 按年度计划分配率分配制造费用，“制造费用”账户月末( 可能有月末余额/ 可能有借方余额/ 可能有贷方余额/ 可能无月末余额)。 A按年度计划分配率分配制造费用的方法适用于( 季节性生产企业)