【单选题】Translate the following sentence into Chinese. "Operating activities include the production, sales and delivery of the company’s product as well as collecting payment from its customers."

A、帐户

B、偿债能力

C、债权人

D、交易

A、股东权益

B、单式记账

C、“T”型账

D、周转资金总额

A、试算平衡表

B、原始凭证

C、分类账

D、转回分录

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。

A、会计的内部用户是那些对企业进行计划、组织和经营的管理者们。

B、会计信息的外部用户是那些对企业进行计划、组织和经营的管理者们。

C、会计信息的内部用户是那些对企业进行计划、组织和经营的管理者们。

D、以上都不对。

A、短期债务

B、优先股权益

C、厂房和设备

D、以上都不对。

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.

Directions: Translate the following text into Chinese.

Chinese leaders believe it is necessary to hold the nation together, to keep it growing, to keep moving toward its destiny. China's economic growth has made it more and more dependent on the outside world for investment, markets, and energy. Computers and the Internet, fax machines and photocopiers, modems and satellites all increase the exposure to people, ideas, and the world beyond China's borders. The effect is only just beginning to be felt. Indeed, greater openness is profoundly in China's own interest. If welcomed, it will speed economic growth, enhance the world influence of China and stabilize society. Without the full freedom to think, question, create, China will be at a distinct disadvantage, competing with fully open societies in the Information Age where the greatest source of national wealth is what resides in the human mind.

Directions: Translate the following text into Chinese.

If people mean anything at all by the expression "untimely death", they must believe that some deaths run on a better schedule than others. Death in old age is rarely called untimely -- a long life is thought to be a full one. But with the passing of a young person, one assumes that the best years lay ahead and the measures of that life was still to be taken.

History denies this, of course. Among prominent summer deaths, one recalls those of Marilyn Monroe and James Deans, whose lives seemed equally brief and complete. Writers cannot bear the fact that poet John Keats died at 26, and only half playfully judge their own lives as failures when they pass that year. The idea that the life cut short is unfulfilled is illogical because lives are measured by the impressions they leave on the world and by their intensity and virtue.