A.当从零用现金进行支付时,需做分录。
B.当从现金进行支付时,无需做分录。
C.当从零用现金进行支付时,无需做分录。
D.以上翻译都不对。
第1题
A、股东权益
B、单式记账
C、“T”型账
D、周转资金总额
第3题
Translate the following English into Chinese. The Beijing–Shanghai High-Speed Railway is a 1,318-kilometre long high-speed railway that connects two major economic zones in People’s Republic of China: the Bohai Economic Rim and the Yangtze River Delta. Construction began on April 18, 2008, and a ceremony to mark the completion of track laying was held on November 15, 2010. The line opened to the public for commercial service on June 30, 2011. This rail line is the world’s longest high-speed line ever constructed in a single phase.
第4题
Directions: Translate the following text into Chinese.
The bird, however hard the frost may he, flies briskly to his customary roosting-place, and, with beak tucked into his wing, falls asleep. He has no apprehensions; only the hot blood grows colder and colder, the pulse feebler as he sleeps, and at midnight, or in the early morning, he drops from his perch—dead.
Yesterday he lived and moved, responsive to a thousand external influences, reflecting earth and sky in his small brilliant brain as in a looking-glass; also he had a various language, the inherited knowledge of his race, and the faculty of flight, by means of which he could shoot, meteor-like, across the sky, and pass swiftly from place to places and with it he was able to drop himself plumb down from the tallest tree-top, or out of the void air, on to a slender spray, and scarcely cause its leaves to tremble.
Now, on this morning, he lies stiff and motionless; so easy and swift is the passage from life to death in wild nature! But he was never miserable.
第5题
Directions: Translate the following text into Chinese.
So far as I know, no one has ever done a study of the unhappiness of academics. Who might be assigned to the job? Business-school professors specializing in industrial psychology and employer/employee relations would botch it. Disaffected sociologists would blame it all on society and knock off for the rest of the semester. My own preference would be anthropologists, using methods long ago devised for investigating a culture from the outside in. The closest thing we have to these ideal anthropologists have been novelists writing academic novels, and their lucubrations, while not as precise as one would like on the reasons for the unhappiness of academics, do show a strong and continuing propensity on the part of academics intrepidly to make the worst of what ought to be a perfectly delightful situation.
第6题
Directions: Translate the following text into Chinese.
The balance of nature is a very elaborate and very delicate system of checks and counterchecks. It is continually being altered as climates change, as new organisms evolve, as animals or plants permeate to new areas. But tile alterations have in the past, for the most part, been slow, whereas with the arrival of civilized man, their speed has been multiplied manifold: from the evolutionary time-scale, where change is measured by periods of ten or a hundred thousand years, they have been transferred to the human time-scale in which centuries and even decades count.
Everywhere man is altering the balance of nature. He is facilitating the spread of plants and animals into new regions, sometimes deliberately, sometimes unconsciously. He is covering huge areas with new kinds of plants, or with houses, factories, slag-heaps and other products of his civilization. He exterminates some species on a large scale, but favors the multiplication of others. In brief, he has done more in five thousand years to alter the biological aspect of the planet than has nature in five million.
第7题
Directions: Translate the following text into Chinese.
With wounded pride, the US, which is leading the war to safeguard peace, should be supported by the rest of the world. While no organization has claimed responsibility for the attacks, actions against terrorism must remain consistent and the intensity must not dwindle too.
Every country that advocates peace must be on the alert. More important, they should put aside their prejudices and selfish interests to root out terrorism collectively and relentlessly.
It has been noted that the influence of religious militancy has been growing in the region Some terrorist forces have even become threats to some ASEAN members by openly opposing the governments of these countries. Without strong backing, it is doubtful that these terrorists could have been so bold and brutal.
This is a war about the very survival of mankind—there is no room for wavering and indecision. People who are blinded by humanitarianism and thus against war are in fact helping to create a situation favorable to terrorists.
Nobody wants war. But if we retreat when the battle lines are drawn, we are bowing to evil forces. Do not misinterpret the meaning of humanitarianism and be bogged down by concern over the loss of lives which may be inevitable. To allow terrorists to grow stronger is to invite worse disasters for ourselves and cause even greater loss of lives.
第8题
Directions: Translate the following text into Chinese.
The United States believes that the effort to reduce tensions is served by improving communication between countries that have different ideologies so as to lessen the risks of confrontation through accident, miscalculation or misunderstanding. Countries should treat each other with mutual respect and be willing to compete peacefully, letting performance be the ultimate judge. No country should claim infallibility and each country should be prepared to re-examine its own attitudes for the common good. The United States stressed that the peoples of Indochina should be allowed to determine their destiny without outside intervention; its constant primary objective has been a negotiated solution; the eight-point proposal put forward by the Republic of Vietnam and the United States on January F27,1972 represents a basis for the attainment of that objective in the absence of a negotiated settlement the United States envisages the ultimate with drawal of all U. S. forces from the region consistent with the aim of self-determination for each country of Indochina. The United States will maintain its dose ties with and support for the Republic of Korea; the United States will support efforts of the Republic of Korea to seek a relaxation of tension and increased communication in the Korean peninsula. The United States places the highest value on its friendly relations with Japan; it will continue to develop the existing close bonds.
第9题
Directions: Translate the following text into Chinese.
Finally, the fourth, or adjustment, phase occurs when you feel that you function weal and almost automatically in tile new culture. You no longer need to make mental conversions of tile country’s money ;you know where services are located and how to use them; you understand some of the customs that accompany ordinary life, and it is relatively easy for you to adjust to them. A greater enjoyment of the new experience is now possible, and you may regain some of the initial positive regard you had in the honeymoon stage. If you stay long enough un a visit from a big city to a small town, or, the other way round, you may2 become so well adapted to the new environment that when you return to your original home, you will again experience culture shock. For some people, it may take several days to readjust, depending on the length of time they were away. Usual ]y, however, since you are in your home culture, your shock wears off faster than the shock that you experienced in the new culture.
第10题
Directions: Translate the following text into Chinese.
A person, like a commodity, needs packaging. But going too far is absolutely undesirable. A little exaggeration, however, does no harm when it shows the person' s unique qualities to their advantages. To display personal charm in a casual and natural way, it is important for one to have a clear knowledge of one self. A master packager knows how to integrate art and nature without any traces of embellishment, so that the person so packaged is no commodity but a human being, lively and lovely.
A young person, especially a female, radiant with beauty and full of life, has all the favor granted by God. Any attempt to make up would be self- defeating. Youth, however, comes and goes in a moment of doze. Packaging for the middle - aged is primarily to conceal the furrows ploughed by time. If you still en joy life' s exuberance enough to retain self - confidence and pursue pioneering work, you are unique in your natural qualities, and your charm and grace will remain. Elderly people are beautiful if their river of life has been, through plains, mountains and jungles, running its course as it should. You have really lived your life which now arrives at a complacent stage of serenity, indifferent to fame or wealth. There is no need to resort to hair - dyeing--the snow - capped mountain is itself a beautiful scene of fairyland. Let your looks change from young to old synchronizing with the natural ageing process so as to keep in harmony with nature, for harmony itself is beauty, while the other way round will only end in unpleasantness. To be in the elder' s company is like reading a thick book of deluxe edition that fascinates one so much as to be reluctant to part with.
As long as one finds where one stands, one knows how to package oneself, just as a commodity establishes its brand by the right packaging.
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