Intermediate Accounting 6e Spiceland Chap011_answer
Chapter 11 Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment
QUESTIONS FOR REVIEW OF KEY TOPICS
Question 11-1
The terms depreciation, depletion, and amortization all refer to the process of allocating the cost of property, plant, and equipment and finite-life intangible assets to periods of use. The only difference between the terms is that they refer to different types of these long-lived assets; depreciation for plant and equipment, depletion for natural resources, and amortization for intangibles.
Question 11-2
The term depreciation often is confused with a decline in value or worth of an asset. Depreciation is not measured as decline in value from one period to the next. Instead, it involves the distribution of the cost of an asset, less any anticipated residual value, over the asset's estimated useful life in a systematic and rational manner that attempts to match revenues with the use of the asset.
Question 11-3
The process of cost allocation for plant and equipment and finite-life intangible assets requires that three factors be established at the time the asset is put into use. These factors are:
1. Service (useful) life — The estimated use that the company expects to receive from the asset.
2. Allocation base — The value of the usefulness that is expected to be consumed.
3. Allocation method — The pattern in which the usefulness is expected to be consumed. Question 11-4
Physical life provides the upper bound for service life. Physical life will vary according to the purpose for which the asset is acquired and the environment in which it is operated. Service life may be less than physical life for several reasons. For example, the expected rate of technological changes may shorten service life. Management intent also may shorten the period of an asset’s usefulness below its physical life. For instance, a company may have a policy of using its delivery trucks for a three-year period before trading the trucks for new models.
Question 11-5
The total amount o f depreciation to be recorded during an asset’s service life is called its depreciable base. This amount is the difference between the initial value of the asset at its acquisition (its cost) and its residual value. Residual or salvage value is the amount the company expects to receive for the asset at the end of its service life less any anticipated disposal costs.
Question 11-6
Activity-based allocation methods estimate service life in terms of some measure of productivity. Periodic depreciation or depletion is then determined based on the actual productivity generated by the asset during the period. Time-based allocation methods estimate service life in years. Periodic depreciation or amortization is then determined based on the passage of time. Question 11-7
The straight-line depreciation method allocates an equal amount of depreciable base to each year of an asset’s service life. Accelerated depreciation methods allocate higher portions of depreciable base to t he early years of the asset’s life and lower amounts of depreciable base to later years. Total depreciation is the same by either approach.
Question 11-8
Theoretically, the use of activity-based depreciation methods would provide a better matching of revenues and expenses. Clearly, the productivity of a plant asset is more closely associated with the benefits provided by that asset than the mere passage of time. However, activity-based methods quite often are either infeasible or too costly to use. For example, buildings do not have an identifiable measure of productivity. For assets such as machinery, there may be an identifiable measure of productivity, such as machine hours or units produced, but it is more costly to determine the amount each period than it is to simply measure the passage of time. For these reasons, most companies use time-based depreciation methods.
Question 11-9
Companies might use the straight-line method because they consider that the benefits derived from the majority of pl ant assets are realized approximately evenly over these assets’ useful lives. It also is the easiest method to understand and apply. The effect on net income also could explain why so many companies prefer the straight-line method to the accelerated methods. Straight line produces a higher net income in the early years of an asset’s life. Net income can affect bonuses paid to management, or debt agreements with lenders. Income taxes are not a factor in determining the depreciation method because a company is not required to use the same depreciation method for both financial reporting and income tax purposes.
Question 11-10
The group approach to aggregation is applied to a collection of depreciable assets that share similar service lives and other attributes. For example, group depreciation could be used for fleets of vehicles or collections of machinery. The composite approach to aggregation is applied to dissimilar operating assets, such as all of the depreciable assets in one manufacturing plant. Individual assets in the composite may have diverse service lives. Both approaches are similar in that they involve applying a single straight-line rate based on the average service lives of the assets in the group or composite.
Question 11-11
The allocation of the cost of a natural resource to periods of use is called depletion. The process otherwise is identical to depreciation. The activity-based units-of-production method is the predominant method used to calculate depletion, not the time-based straight-line method. Question 11-12
The amortization of finite-life intangible assets is based on the same concepts as depreciation and depletion. The capitalized cost of an intangible asset that has a finite useful life must be allocated to the periods the company expects the asset to contribute to its revenue generating activities. Intangibles, though, generally have no residual values, so the amortizable base is simply cost. Also, intangibles possess no physical life to provide an upper bound to service life. However, most intangibles have a legal or contractual life that limits useful life. Intangible assets that have indefinite useful lives, including goodwill, are not amortized.
Question 11-13
A company can calculate depreciation based on the actual number of days or months the asset was used during the year. A common simplifying convention is to record one-half of a full year’s expense in the years of acquisition and disposal. This is known as the half-year convention. The modified half-year convention records a full year’s expense when the asset is acquired in the first half of the year or sold in the second half. No expense is recorded when the asset is acquired in the second half of the year or sold in the first half.
Question 11-14
A change in the service life of plant and equipment and finite-life intangible assets is accounted for as a change in an estimate. The change is accounted for prospectively by simply depreciating the remaining depreciable base of the asset (book value at date of change less estimated residual value) over the revised remaining service life.
Question 11-15
A change in depreciation method is accounted for prospectively by simply depreciating the remaining depreciable base of the asset (book value at date of change less estimated residual value) over the revised remaining service life using the new depreciation method, exactly as we would account for a change in estimate. One difference is that most changes in estimate do not require a company to justify the change. However, this change in estimate is a result of changing an accounting principle and therefore requires a clear justification as to why the new method is preferable. A disclosure note reports the effect of the change on net income and earnings per share along with clear justification for changing depreciation methods.
Question 11-16
If a material error is discovered in an accounting period subsequent to the period in which the error i s made, previous years’ financial statements that were incorrect as a result of the error are retrospectively restated to reflect the correction. Any account balances that are incorrect as a result of the error are corrected by journal entry. If retained earnings is one of the incorrect accounts, the correction is reported as a prior period adjustment to the beginning balance in the statement of shareholders’ equity. In addition, a disclosure note is needed to describe the nature of the error and the impact of its correction on net income, income before extraordinary item, and earnings per share. Question 11-17
Impairment in the value of property, plant, and equipment and intangible assets results when there has been a significant decline in value below carrying value (book value). For property, plant, and equipment and intangible assets with finite useful lives, GAAP requires an entity to recognize an impairment loss only when the undiscounted sum of estimated future cash flows from an asset is less th an the asset’s book value. The loss recognized is the amount by which the book value exceeds the fair value of the asset or group of assets when the fair value is readily determinable. If fair value is not determinable, it must be estimated. One method of estimating fair value is to compute the present value of estimated future cash flows from the asset or group of assets.
For intangible assets with indefinite useful lives other than goodwill, if book value exceeds fair value, an impairment loss is recognized for the differences. For goodwill, an impairment loss is indicated if the fair value of the reporting unit is less than its book value. A goodwill impairment loss is measured as the excess of book value of goodwill over its ―implied‖ fair value.
For property, plant, and equipment and intangible assets held for sale, if book value exceeds fair value, an impairment loss is recognized for the difference.
Question 11-18
Repairs and maintenance are expenditures made to maintain a given level of benefits provided by the asset and do not increase future benefits. Expenditures for these activities should be expensed in the period incurred.
Additions involve adding a new major component to an existing asset. These expenditures usually are capitalized.
Improvements are expenditures for the replacement of a major component of plant and equipment. The costs of improvements usually are capitalized.
Rearrangements are expenditures to restructure plant and equipment without addition, replacement, or improvement. The objective is to create a new capability for the asset and not necessarily to extend useful life. The costs of material rearrangements should be capitalized if they clearly increase future benefits.
Question 11-19
IFRS allows a company to value property, plant and equipment (PP&E) and intangible assets subsequent to initial valuation at (1) cost less accumulated depreciation/amortization or (2) fair value (revaluation). If a company chooses revaluation, all assets within a class of PP&E must be revalued on a regular basis. U.S. GAAP prohibits revaluation.
Question 11-20
Under U.S. GAAP, an impairment loss for property, plant, and equipment and finite-life intangible assets is measured as the difference between book value and fair value. Under IFRS, an impairment loss is measured as the difference between book value and the recoverable amount. The recoverable amount is the higher of the asset’s value in use (present value of estimated future cash flows) and fair value less costs to sell.
Question 11-21
Under U.S. GAAP, the measurement of an impairment loss for goodwill is a two-step process. In Step 1 we compare the fair value of the reporting unit with its book value. A loss is indicated if fair value is less than book value. In step 2, we measure the impairment loss as the excess of book value over implied fair value.
Under IFRS, the measurement of an impairment loss for goodwill is a one-step process that compares the recoverable amount of the cash-generating unit to book value. If the recoverable amount is less, reduce goodwill first, then other assets. The recoverable amount is the higher of fair value less costs to sell and value in use (present value of estimated future cash flows).
Question 11-22
Under IFRS, litigation costs to successfully defend an intangible right are expensed, except in rare situations when the expenditure increases future benefits.
BRIEF EXERCISES
Brief Exercise 11-1
Depreciation is a process of cost allocation, not valuation. Koeplin should not record depreciation expense of $18,000 for year one of the machine’s life. Instead, it should distribute the cost of the asset, less any anticipated residual value, over the estimated useful life in a systematic and rational manner that attempts to match revenues with the use of the asset, not the periodic decline in its value.
Brief Exercise 11-2
a. Straight-line:
$30,000 - 2,000
= $7,000 per year
4 years
b. Sum-of-the-years’ digits:
Sum-of-the-digits is ([4 (4 + 1)] ÷2) = 10
2011 $28,000 x 4/10 = $11,200
2012 $28,000 x 3/10 = $ 8,400
c. Double-declining balance:
Straight-line rate is 25% (1 ÷ 4 years) x 2 = 50% DDB rate 2011 $30,000 x 50% = $15,000
2012 ($30,000 - 15,000) x 50% = $ 7,500
d. Units-of-production:
$30,000 - 2,000
= $2.80 per unit depreciation rate 10,000 hours
2011 2,200 hours x $2.80 = $6,160
2012 3,000 hours x $2.80 = $8,400
Brief Exercise 11-3
a. Straight-line:
$30,000 - 2,000
= $7,000 per year
4 years
2011 $7,000 x 9/12 = $5,250
2012 $7,000 x 12/12 = $7,000
b. Sum-of-the-years’ digits:
Sum-of-the-digits is ([4 (4 + 1)] ÷2) = 10
2011 $28,000 x 4/10 x 9/12 = $8,400
2012 $28,000 x 4/10 x 3/12 = $2,800
+ $28,000 x 3/10 x 9/12 = 6,300
$9,100
c. Double-declining balance:
Straight-line rate is 25% (1 ÷ 4 years) x 2 = 50% DDB rate 2011 $30,000 x 50% x 9/12 = $11,250
2012 $30,000 x 50% x 3/12 = $ 3,750
+ ($30,000 – 15,000) x 50% x 9/12 = 5,625
$ 9,375 or,
2012 ($30,000 – 11,250) x 50% = $ 9,375
Brief Exercise 11-4
Annual depreciation will equal the group rate multiplied by the depreciable base of the group:
($425,000 – 40,000) x 18% = $69,300
Since depreciation records are not kept on an individual asset basis, dispositions are recorded under the assumption that the book value of the disposed item exactly equals any proceeds received and no gain or loss is recorded. Any actual gain or loss is implicitly included in the accumulated depreciation account.
Journal entry (not required):
Cash ................................................................................ 35,000
Accumulated depreciation (difference) ............................ 7,000
Equipment(account balance).......................................... 42,000 Brief Exercise 11-5
$8,250,000
Depletion per ton = = $2.75 per foot
3,000,000 cubic feet
Year 1 depletion = $2.75 x 700,000 feet = $1,925,000
Year 2 depletion = $2.75 x 800,000 feet = $2,200,000
Brief Exercise 11-6
Expenses for the year include:
Amortization of the patent ?= 400,000
Amortization of the developed technology*= 300,000
Total $700,000
Goodwill is not amortized. In-process research and development is not amortized.
?Amortization of the patent:
($4,000,000 ÷ 5) x 6/12 = $400,000
*Amortization of the developed technology:
($3,000,000 ÷ 5) x 6/12 = $300,000
Brief Exercise 11-7
Calculation of annual depreciation after the estimate change:
$9,000,000 Cost
$320,000 Previous annual depreciation ($8 million ÷ 25 years)
x 2 years 640,000 Depreciation to date (2009-2010)
8,360,000 Undepreciated cost
500,000 Revised residual value
7,860,000 Revised depreciable base
÷ 18 Estimated remaining life- 18 years (20-2)
$ 436,667 2011 depreciation
Brief Exercise 11-8
In general, we report voluntary changes in accounting principles retrospectively. However, a change in depreciation method is considered a change in accounting estimate resulting from a change in accounting principle. In other words, a change in the depreciation method reflects a change in the (a) estimated future benefits from the asset, (b) the pattern of receiving those benefits, or (c) the company?s know ledge about those benefits, and therefore the two events should be reported the same way. Accordingly, Robotics reports the change prospectively; previous financial statements are not revised. Instead, the company simply employs the double-declining balance method from now on. The undepreciated cost remaining at the time of the change would be depreciated DDB over the remaining useful life. A disclosure note should justify that the change is preferable and should describe the effect of the change on any financial statement line items and per share amounts affected for all periods reported.
Asset?s cost$9,000,000
Accumulated depreciation to date* (640,000)
Undepreciated cost, Jan. 1, 2011 $8,360,000
x 2/23 ?
Double-declining balance depreciation for 2011 $ 726,957
*$8,000,000 ÷ 25 = $320,000 x 2 years = $640,000
? Remaining life is 23 years. Twice the straight-line rate is 2/23.
Brief Exercise 11-9
If a material error is discovered in an accounting period subsequent to the period in w hich the error is made, previous years’ financial statements that were incorrect as a result of the error are retrospectively restated to reflect the correction. Any account balances that are incorrect as a result of the error are corrected by journal entry. If retained earnings is one of the incorrect accounts, the correction is reported as a prior period adjustment to the beginning balance in the statement of shareholders’ equity. In addition, a disclosure note is needed to describe the nature of the error and the impact of its correction on net income, income before extraordinary item, and earnings per share.
In this case, depreciation of $32,000 should have been $320,000 ($8,000,000 25 years). Therefore, 2009 income before tax is overstated by $288,000 ($320,000 –32,000) and accumulated depreciation is understated by the same amount. The following journal entry is needed to record the error correction (ignoring income tax): Retained earnings ........................................................... 288,000
Accumulated depreciation......................................... 288,000
Depreciation for 2011 would be $320,000.
Brief Exercise 11-10
Because the undiscounted sum of future cash flows of $28 million exceeds book value of $26.5 million, there is no impairment loss.
Brief Exercise 11-11
Because the undiscounted sum of future cash flows of $24 million is less than book value of $26.5 million, there is an impairment loss. The impairment loss is calculated as follows:
Book value $26.5 million
Fair value 21.0 million
Impairment loss $5.5 million
Brief Exercise 11-12
Under IFRS, the impairment loss is the difference between book value and the recoverable amount. The recoverable amount is $22 million, the higher of the value-in-use of $22 million (present value of estimated future cash flows) and the $21 million fair value less costs to sell.
Book value $26.5 million
Recoverable amount 22.0 million
Impairment loss $4.5 million
Brief Exercise 11-13
Recoverability: Because the book value of SCC’s net assets of $42 million exceeds the fair value of $40 million, an impairment loss is indicated.
Determination of implied value of goodwill:
Fair value of SCC $40 million
Less: Fair value of SCC’s assets (excluding goodwill) 31 million
Implied goodwill $9 million
Measurement of impairment loss:
Book value of goodwill $15 million
Less: Implied value of goodwill 9 million
Impairment loss $6 million
Brief Exercise 11-14
Recoverability: Because the book value of SCC’s net assets of $42 million is less than the fair value of $44 million, an impairment loss is not indicated.
Brief Exercise 11-15
Under IFRS, the impairment loss is the difference between book value and the recoverable amount of the cash-generating unit. The recoverable amount is $41 million, the higher of the $41 million value-in-use (present value of estimated future cash flows) and the $40 million fair value less costs to sell.
Book value $42 million
Recoverable amount 41 million
Impairment loss $1 million
Brief Exercise 11-16
Annual maintenance on machinery, $5,400 - This is an example of normal repairs and maintenance. Future benefits are not increased; therefore the expenditure should be expensed in the period incurred.
Remodeling of offices, $22,000 - This is an example of an improvement. The cost of the remodeling should be capitalized and depreciated, either by (1) substitution, (2) direct capitalization of the cost, or (3) a reduction of accumulated depreciation.
Rearrangement of the shipping and receiving area, $35,000 - This is an example of a rearrangement. Because the rearrangement increased productivity, the cost should be capitalized and depreciated.
Addition of a security system, $25,000 - This is an example of an addition.
The cost of the security system should be capitalized and depreciated.
EXERCISES
Exercise 11-1
1. Straight-line:
$33,000 - 3,000
= $6,000 per year
5 years
2. Sum-of-the-years’ digits:
Exercise 11-1 (concluded)
3. Double-declining balance:
Straight-line rate of 20% (1 ÷ 5 years) x 2 = 40% DDB rate.
4. Units-of-production:
$33,000 - 3,000
= $.30 per mile depreciation rate 100,000 miles
Exercise 11-2
1. Straight-line:
$115,000 - 5,000
= $11,000 per year
10 years
2. Sum-of-the-years’ digits:
Sum-of-the-digits is ([10 (10 + 1)] ÷2) = 55
2011 $110,000 x 10/55 = $20,000
2012 $110,000 x 9/55 = $18,000
3. Double-declining balance:
Straight-line rate is 10% (1 ÷ 10 years) x 2 = 20% DDB rate 2011 $115,000 x 20% = $23,000
2012 ($115,000 - 23,000) x 20% = $18,400
4. One hundred fifty percent declining balance:
Straight-line rate is 10% (1 ÷ 10 years) x 1.5 = 15% rate
2011 $115,000 x 15% = $17,250
2012 ($115,000 - 17,250) x 15% = $14,663
5. Units-of-production:
$115,000 - 5,000
= $.50 per unit depreciation rate 220,000 units
2011 30,000 units x $.50 = $15,000
2012 25,000 units x $.50 = $12,500
Exercise 11-3
1. Straight-line:
$115,000 - 5,000
= $11,000 per year
10 years
2011 $11,000 x 3/12 = $ 2,750
2012 $11,000 x 12/12 = $11,000
2. Sum-of-the-years’ digits:
Sum-of-the-digits is {[10 (10 + 1)]/2} = 55
2011 $110,000 x 10/55 x 3/12 = $ 5,000
2012 $110,000 x 10/55 x 9/12 = $15,000
+ $110,000 x 9/55 x 3/12 = 4,500
$19,500
3. Double-declining balance:
Straight-line rate is 10% (1 ÷ 10 years) x 2 = 20% DDB rate 2011 $115,000 x 20% x 3/12 = $5,750
2012 $115,000 x 20% x 9/12 = $17,250 + ($115,000 - 23,000) x 20% x 3/12 = 4,600
$21,850 or,
2012 ($115,000 - 5,750) x 20% = $21,850
4. One hundred fifty percent declining balance:
Straight-line rate is 10% (1 ÷ 10 years) x 1.5 = 15% rate
2011 $115,000 x 15% x 3/12 = $ 4,313
2012 $115,000 x 15% x 9/12 = $12,937 + ($115,000 - 17,250) x 15% x 3/12 = 3,666
$16,603 Or,
2012 ($115,000 - 4,313) x 15% = $16,603
Exercise 11-3 (concluded)
5. Units-of-production:
$115,000 - 5,000
= $.50 per unit depreciation rate 220,000 units
2011 10,000 units x $.50 = $ 5,000
2012 25,000 units x $.50 = $12,500
Exercise 11-4
Building depreciation:
$5,000,000 - 200,000
= $160,000 per year
30 years
Building addition depreciation:
Remaining useful life from June 30, 2011 is 27.5 years.
$1,650,000
= $60,000 per year
27.5 years
2011 $60,000 x 6/12 = $30,000
2012 $60,000 x 12/12 = $60,000
Exercise 11-5
Asset A:
Straight-line rate is 20% (1 ÷ 5 years) x 2 = 40% DDB rate
$24,000
= $60,000 = Book value at the beginning of year 2 .40
Cost - (Cost x 40%) = $60,000
.60Cost = $60,000
Cost = $100,000
Asset B:
Sum-of-the-years’ digits is 36 {[8 (8 + 1)]÷2}
($40,000 - residual) x 7/36 = $7,000
$280,000 – 7residual
-------------------------- = $7,000
36
$280,000 - 7residual = $252,000
7residual = $28,000
Residual = $4,000
Asset C:
$65,000 - 5,000
= $6,000
Life
Life = 10 years
Asset D:
$230,000 - $10,000 = $220,000 depreciable base
$220,000 ÷ 10 years = $22,000 per year
Method used is straight-line.
Asset E:
Straight-line rate is 12.5% (1 ÷ 8 years) x 1.5 = 18.75% rate Year 1 $200,000 x 18.75% = $37,500
Year 2 ($200,000 - 37,500) x 18.75% = $30,469
财务专业术语中英文对照表
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
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茶花 common camellia 千日红 common globe-amaranth 非洲堇 African violet 栀子花 cape jasmine 木槿 rose of Sharon 风信子 hyacinth 百子莲 African lily 牵牛花 morning glory 君子兰 kefir lily 荷包花 lady's pocketbook 含笑花 banana shrub 非洲菊 African daisy 含羞草 sensitive plant 茉莉 Arabian jasmine 猪笼草 pitcher plant 凌霄花 creeper 树兰 orchid tree 康乃馨coronation 鸡冠花 cockscomb 荷花lotus 鸢萝 cypress vine 菩提 botree
库库尔坎金字塔
地理位置 位于墨西哥大学城以南的库库尔坎（Kukulcan），是玛雅文化前古典期晚期（公元前800年——公元前200年）中部高原文化的重要文化遗址之一，“库库尔坎”的原意是“舞蹈唱歌的地方”，或表示“带有羽毛的蛇神”。 建筑结构 “库库尔坎”金字塔是我们现在看到的早期墨西哥金字塔是一座用土筑成的 九层圆形祭坛，高29米 ，周边各宽55米多，周长250米左右，最高一层建有一座6米高的方形坛庙，库库尔坎金字塔高约30 米，四周环绕91 级台阶，加起来一共364级台阶，再加上塔顶的羽蛇神庙，共有365阶，象征了一年中的365 天。台阶的两侧宽达1米的边墙，北边墙下端，有一个带羽行的大蛇头石刻，蛇头高1.43米，长达1.80米，宽1.07米，蛇嘴里吐出一条大舌头，颇为独特。 这座古老的建筑，在建造之前，经过了精心的几何设计，它所表达出的精确度和玄妙而充满戏剧性的效果，令后人叹为观止：每年春分和秋分两天的日落时分，北面一组台阶的边墙会在阳光照射下形成弯弯曲曲的七段等腰三角形，连同底部雕刻的蛇头，宛若一条巨蛇从塔顶向大地游动，象征着羽蛇神在春分时苏醒，爬出庙宇。每一次，这个幻像持续整整3 小时22 分，分秒不差。这个神秘景观被称为“光影蛇形”。 每当“库库尔坎”金字塔出同蛇影奇观的时候，古代玛雅人就欢聚在一起，高歌起舞，庆祝这位羽毛蛇神的降临。 库库尔坎金字塔，是玛雅人对其掌握的建筑几何知识的绝妙展示，而金字塔旁边的天文台，更是把这种高超的几何和天文知识表现得淋漓尽致。 建造工艺 在没有金属工具、没有大牲畜和轮车的情况下，古代玛雅人却能够开采大量重达数十吨的石头，跋山涉水、一路艰辛地运到目的地，建成一个个雄伟的金字塔。金字塔最高的可达70米，其规模之巨大、施工难度之高，令人吃惊。 古代玛雅的金字塔和古埃及的金字塔在建筑形式上有着明显的不同。埃及的金字塔的塔顶是尖的，而玛雅金字塔却是平顶，塔体呈方形，底大顶小，层层叠叠，塔顶的台上还建有庙宇；在用途上也不一样：埃及金字塔是法老的陵墓，而玛雅的金字塔除个别外，一般是用来祭祀或观察天象的。除金字塔外，玛雅人还兴建了不少功能性强，技艺高的民用建筑，主要有：房屋（包括庙宇、府邸、民居等）、公共设施（球场、广场、集市等）、基础设施（桥梁、大道、码头、堤坝、护墙等）和水利工程（水渠、水库、水井、梯田）等。
会计中英文对照
财会常见名词英汉对照表 （1）会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation
会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle
植物花卉中英文对照
植物花卉中英文对照、花卉英文名大全 金橘－－－－－－－－－－－－－－kumquat 米仔兰(米兰）－－－－－－－－－ milan tree 变叶木－－－－－－－－－－－－－croton 一品红－－－－－－－－－－－－－poinsettia 扶桑－－－－－－－－－－－－－－Chinese hibiscus 吊灯花－－－－－－－－－－－－－fringed hibiscus 马拉巴栗（发财树)－－－－－－－ Guiana chestnut 山茶－－－－－－－－－－－－－－camellia 云南山茶－－－－－－－－－－－－Yunnan camellia 金花茶－－－－－－－－－－－－－golden camellia 瑞香－－－－－－－－－－－－－－daphne 结香－－－－－－－－－－－－－－paper bush 倒挂金钟－－－－－－－－－－－－fuchsia 八角金盘－－－－－－－－－－－－Japan fatsia 常春藤－－－－－－－－－－－－－ivy 鹅掌柴－－－－－－－－－－－－－umbrella tree 杜鹃花－－－－－－－－－－－－－rhododendron 茉莉花－－－－－－－－－－－－－jasmine 桂花－－－－－－－－－－－－－－sweet osmanthus 夹竹桃－－－－－－－－－－－－－sweet-scented oleander 黄花夹竹桃－－－－－－－－－－－lucky-nut-thevetia 鸡蛋花－－－－－－－－－－－－－frangipani 龙吐珠－－－－－－－－－－－－－bleeding-heart glorybower 夜香树（木本夜来香）－－－－－－night jasmine 鸳鸯茉莉－－－－－－－－－－－－broadleaf raintree 栀子花－－－－－－－－－－－－－cape jasmine 蝴蝶兰－－－－－－－－－－－－－moth orchid 卡特兰－－－－－－－－－－－－－cattleya 石斛－－－－－－－－－－－－－－dendrobium 兜兰－－－－－－－－－－－－－－lady slipper 兰花－－－－－－－－－－－－－－orchid 春兰－－－－－－－－－－－－－－goering cymbidium
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
各种花的英文名
iris 蝴蝶花hon eysuckle 金银花 chrysanthemum 菊花 carnation 康乃馨 orchid 兰花 canna 美人蕉 jasmine 茉莉花 daffodil 水仙花 peony 牡丹 begonia 秋海棠 cactus 仙人掌 christmas flower 圣诞花/一品红 poppy 罂粟 tulip 郁金香 chi nese rose 月 季 violet 紫罗兰 peach flower 桃花 aloe 芦荟 mimosa 含羞草 dandelion 蒲公英 plum bolssom 梅花中国水仙new year lily
石榴pomegranate 月桂victor's laurel 报春花polyanthus 木棉cotton tree 紫丁香lilac 吊钟lady's eardrops 紫荆Chinese redbud 百合lily 紫罗兰wall flower 桃花peach 紫藤wisteria 杜鹃azalea 铃兰lily-of-the-valley 牡丹tree peony 银杏ginkgo 芍药peony 蝴蝶兰moth orchid 辛夷violet magnolia 蟹爪仙人掌Christmas cactus 玫瑰rose 郁金香tulip
非洲堇African violet 栀子花cape jasmine 木槿rose of Sharon 风信子hyacinth 百子莲African lily 牵牛花morning glory 君子兰kefir lily 荷包花lady's pocketbook 含笑花bana shrub 非洲菊African daisy 含羞草sensitive plant 茉莉Arabian jasmine 猪笼草pitcher plant 凌霄花creeper 树兰orchid tree 康乃馨coronation 荷花lotus 鸢萝cypress vine 菩提botree 大理花dahlia
库库尔坎金字塔位于墨西哥
库库尔坎金字塔位于墨西哥尤卡坦半岛北部，是曾经古玛雅人留下的文明遗址。 库库尔坎在玛雅文化中是带羽蛇神的意思，被誉为是太阳的化身，即太阳神。羽蛇神主宰着晨星、发明了书籍、立法，而且给人类带来了玉米，还代表着死亡和重生，也是祭司们的保护神。古典时期，玛雅“真人”手持权杖，权杖一端为精致小形、中间为小人的一条腿化作蛇身、另一端为一蛇头。到了后古典时期，出现了多种变形，但基本形态完全变了，成为上部羽扇形、中间蛇身下部蛇头的羽蛇神形象。 羽蛇神与雨季同来，而雨季又与玛雅人种玉米的时间相重合，因而羽蛇神又成为玛雅农人最为崇敬的神明。在玛雅人眼中羽蛇神与犬神有同样高的地位 在现今留存的最大的玛雅古城奇岑－伊扎，库库尔坎金字塔屹立其中。它的每个面有91级台阶，4个面象征一年四季，共364级台阶，加上塔顶的神殿共365级，象征一年365天。4个边缘分别代表春分、秋分、夏至和冬至。在金字 塔的北面两底角雕有两个蛇头。每年春分、秋分两天，太阳落山时，可以看到蛇头投射在地上的影子与许多个三角形连套在一起，成为一条动感很强的飞蛇。好像从天空中游向大地，栩栩如生。春分蛇由上至下出现，仿佛从神庙中爬出来一样，秋分则由下至上出现，像是爬进去一样。只有每年的这两天里才能看到这一奇景。所以，现在它已经成为墨西哥的一个著名旅游景点。而在当年，玛雅人可以借助这种将天文学与建筑工艺精湛地融合在一起的直观景致，准确把握农时。与此同时，也准确把握崇拜羽蛇神的时机。考古学家在玛雅神庙下方发现神秘的坑洞，进一步的考察发现，坑洞是自然形成的，延伸大约34米，深度为20米 左右。最新的消息指出，神秘下方的洞穴可连接到其他洞穴或者地下湖泊，同时具有深层次的宗教意义，在玛雅文化中处于非常重要的地位。这座寺庙名称为Kukuerkan，即库库尔坎金字塔，这是中美洲最著名的古文明遗址之一，是玛雅文明的巅峰之作。那么金字塔下方的洞穴为何会存在呢，具有何种宗教意义？ 考古学家发现玛雅人在1000年前建造了金字塔，位于一个巨大的天然深坑 上，他们相信建立在深坑顶部的建筑是宗教信仰的一部分，因为库库尔坎金字塔内有一尊玛雅蛇神，或者认为是有羽毛的蛇，它是玛雅人非常崇拜的蛇神。由于蛇神需要水，因此神殿下方是一个被填满水的深坑，水流的运行由北向南。考古学家通过一种新的探测技术对神殿下方的结构进行研究，发现了深坑的存在，探测器能够探测到岩石结构走向，分辨出水流和岩石的相对位置。
常见花的英文单词新选
常见花的英文单词 中国水仙new year lily 石榴pomegranate 月桂victor's laurel 报春花polyanthus 木棉cotton tree 紫丁香lilac 吊钟lady's eardrops 紫荆Chinese redbud 百合lily 紫罗兰wall flower 桃花peach 紫藤wisteria 杜鹃azalea 铃兰lily-of-the-valley 牡丹tree peony 银杏ginkgo 芍药peony 蝴蝶兰moth orchid 辛夷violet magnolia 蟹爪仙人掌Christmas cactus 玫瑰rose 郁金香tulip 茶花common camellia 千日红common globe-amaranth 非洲堇African violet 栀子花cape jasmine 木槿rose of Sharon 风信子hyacinth 百子莲African lily 牵牛花morning glory 君子兰kefir lily 荷包花lady's pocketbook 含笑花banana shrub 非洲菊African daisy 含羞草sensitive plant 茉莉Arabian jasmine 猪笼草pitcher plant 凌霄花creeper 树兰orchid tree 康乃馨coronation 鸡冠花cockscomb
荷花lotus 鸢萝cypress vine 菩提botree 大理花dahlia 圣诞百合Christmas bell 一串红scarlet sage 紫薇crape myrtle 勿忘我forget-me-not 睡莲water lily 文心兰dancing lady 吊兰spider plant 白头翁pappy anemone 向日葵sunflower 矢车菊cornflower 竹bamboo 金鱼草snapdragon 夹竹桃oleander 金盏花pot marigold 月季花china rose 金银花honeysuckle 长春花old maid 金莲花garden nasturtium 秋海棠begonia 非洲凤仙African touch-me-not 美人蕉canna 曼陀罗angel's trumpet 晚香玉tuberose 梅花flowering apricot 野姜花ginger lily 圣诞红common poinsettia 菊花chrysanthemum 虞美人Iceland poppy 昙花epiphyllum 鸢尾iris 龙胆royal blue 腊梅winter sweet 麒麟花crown of thorns 木芙蓉cotton rose 九重葛paper flower 火鹤花flamingo flower 三色堇tricolor viola 嘉德丽亚兰cattleya
2019年(春)六年级美术下册 第1课《追寻文明的足迹》说课教案 人美版
2019年(春)六年级美术下册第1课《追寻文明的足 迹》说课教案人美版 教材分析： 本课是“欣赏`评诉”领域的内容。世界文化遗产是人类进步的闪光足迹，是全世界共同的财富。通过本课的欣赏活动，让学生了解人类的智慧和壮举，了解不同历史时期的文化现象，从而引发学生对人类文化遗产的关注，激发学生的求知欲。 教学内容与目标： 认知： 1、知道什么叫文化遗产，能说出7处-10处世界文化遗产。 2、能够对世界文化遗产的保护有正确的认识。 情意： 1、让学生认识到文化遗产是人类共同的财富，增强保护文化遗产的意识和方法。 2、学习了解各个国家不同时期的文明足迹，尊重不同文化背景下的文化现象，接纳多元文 化，拓展国际视野。 能力： 1、能够运用美术知识制作宣传栏，传播世界文化遗产知识。 2、能够收集世界文化遗产的相关资料，初步认识、了解自己感兴趣的文化遗产。 教学重点与难点： 重点： 1、通过资料阅读、课上交流等途径，认识7处—10处世界文化遗产，较细致的了解2处— 3处世界文化遗产。 2、能够从文化遗产的历史背景、审美价值、社会影响、经典特征等方面，介绍2处—3处 世界文化遗产。 难点：有步骤、有层次的介绍2处—3处世界文化遗产。 学习材料： 资料、剪刀、彩纸等 教学过程： 一、了解不同背景的世界文明遗迹 1、课前将学生分成四个组：阿布辛拜勒神庙（非洲）、库库尔坎金字塔（美洲）、法隆寺 （亚洲）、奥林匹亚遗址（欧洲） 每个学生根据书中的问题，查找最下边的 一行图片资料。 （1）《掷铁饼者》、《竞技表演》是哪方面的内容？用的是什么手法？ （2）阿布辛拜勒神庙建造于什么地方、什么时代、有什么特点？ （3）库库尔坎金字塔的所在地、建造时间、艺术特色。说一说它和埃及金字塔有什么相同与不同之处？ （4）法隆寺的建筑特点，它和中国的塔有什么相同与不同之处？ 教学意图：培养学生收集信息、整理信息的能力，以及小组合作、探究的意识。 二、欣赏分析多元的世界文化遗产
亚洲常见花卉英文译名
亚洲常见花卉英文译名Abutilon pictum / Thomsonii风铃花 Abutilon Hybriden金铃花 Acacia dealbata银栲皮树 Acaena / New Zealand burr无瓣蔷薇(纽西兰球果属植物) Acanthus叶蓟属植物 Acer palmatum掌叶槭 Achillea / Yarrow丽纹锯草(蓍草属植物) Achimenes / Cupid's bower / hot water plant长筒花Actinidia狝猴桃<--攀缘植物 Adenium obesum沙漠玫瑰(天宝花) Adiantum capilus-veneris / True maidenhair fern铁线蕨Aegopodium podagraia 'Variegata'斑叶羊角芹 African daisy非洲菊 Agapanthus / African lily百子莲 Agastache藿香 Agave龙舌兰属植物 Ageratum houstonianum紫花霍香蓟 Agrostemma githago / Corn cockle麦仙翁 Ajuga reptans匍筋骨草 Akebia木通(别名:巧克力藤蔓) <--攀缘植物
Alcea rosea / Hollyhock蜀葵 Alchemilla / Lady's mantle斗篷草 Allium葱属 Aloe芦荟属植物 Alyssum香荠属植物 Amaranthus苋属植物 Ampelopsis山葡萄<--攀缘植物 Ampelopsis brevipedunculata蛇白蔹 Anchusa capensis / Alkanet非洲勿忘草Androsace carnea / Rock jasmine铜钱花Anethu, graveolens / Dill莳萝 Annual phlox福禄考 Antennaria dioica山荻 Anthemis西洋甘菊 Anthemis punctata subsp cupaniana春黄菊Antirrhinum majus / Snapdragon金鱼草 Arabis / Rock cress南芥菜(岩水芹) Aralia elata黃斑高? Arbutus野草莓樹 Arctotis Fastuosa / Monarch of the veldt南非雛菊Arenaria balearica蚤綴
(完整word版)人美版六年级美术试题
(完整word版)人美版六年级美术试题 亲爱的读者： 本文内容由我和我的同事精心收集整理后编辑发布到文库，发布之前我们对文中内容进行详细的校对，但难免会有错误的地方，如果有错误的地方请您评论区留言，我们予以纠正，如果本文档对您有帮助，请您下载收藏以便随时调用。下面是本文详细内容。 最后最您生活愉快 ~O(∩_∩)O ~
六年级美术试 一、填空。. 1、《哪吒闹海》是一幅__壁_画，作者张仃在这幅画中运用了中国传统壁画表现手法，又借鉴了构图的理念，在色彩、造型等方面都进行了成功的探索。 2、拉斯科洞窟的岩画是人类最早的绘画。 3、法隆寺是世界上最古老的木建筑之一。 4、装饰画偏重表现形式的装饰画偏重表现形式的装饰性，不强调真实光影和透视关系，注重色彩的象征性及整体的和谐，多以夸张、变形、简洁的手法，给人以明快、强烈的艺术美感。 5、农民画家敢于把牛画的艳丽，显示了他们对色彩生活丰富的想象力和对的无限热爱。 6、雕版印刷三大特点:主板线稿多块色板鬃毛刷。 7、我们曾学过纸版画对印版画粉印版画拓印版画等许多版画制作方法。 8、肌理是指由于材料的不同配列、组成和构造而使人得到的触觉质感和质地。手感触感织法性质纹理等说法都可包含在肌理之中。 9、第一部动画片是《一张滑稽面孔的幽默姿态》，第一部有声动画片是《威利号汽船》，第一部彩色动画片《白雪公主，第一部三维动画片是《玩具总动员》。 10、传统民间门神形象中取自《封神演义》的是赵公明和燃灯道人。 11、许多文化遗产是、文字、绘画、建筑、遗址、口传方式记录下来的，非物质文化遗产是不用文字以民间戏曲为主的活态文化，如各民族的文字绘画建筑遗址口传方式民间戏曲舞蹈神话传说节日礼仪刺绣玩具剪纸面花皮影等。 12、抓髻娃娃是我国北方民间剪纸中一个典型的形象，它既象征着性生命
AICPA财务英语中英文对照
AICPA财务英语中英文对照表 A account 账户 account payable 应付账款 accounting system 会计系统 Accounting Principle Board (APB) （美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计 accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧 adjusting entries 调整分录 adjustment 调整 aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法 allowance for depreciation 折旧备抵账户 amortization 摊销 annual report 年度报告 annuity 年金 assets 资产
audit 审计 auditor’s opinion 审计意见书 auditor 审计师 audit committee 审计委员会 average collection period 平均收账期AICPA 美国注册会计师协会 APB Opinions 会计准则委员会意见书B balance 余额 bad debt recoveries 坏账收回 bad debts 坏账 bad debts expense 坏账费用 balance sheet 资产负债表 balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资，改造工程投资bearer instrument 不记名票据 bonds 债券 book of original entry 原始分录账簿 book value 账面价值 C capital 资本 capital stock certificate 股本证明书 cash basis 收付实现制（现金收付制）cash dividends 现金股利 cash flow statement 现金流量表 carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券，可提前兑回债券
人美版六年级美术下册教案
六年级 美术(电子备课) 于颖 目录: 六年级下册: 第1课追寻文明的足迹 第2课探访自然的器官 第3课装饰色彩 第4课装饰画 第5课彩球的设计 第6课城市雕塑 第7课各种材料来制版 第8课装饰柱 第9课精彩的戏曲 第10课戏曲人物 第11课画故事 第12课动画片的今夕 第13课拟人化的动漫形象 第14课留给母校的纪念 第15课我的成长记录 第16课剪纸中的古老记忆 第17课绣在服装上的故事
第18课复制与传播 学情分析: 本学期我教的就是六年级三个班的美术课,随着学生年龄的增长、生理、身心健康的不断发展,学生们对美术的要求有所不同,对美术知识、技能的掌握程度也不同。她们更多地追求现实的、真实的东西或喜欢目前流行的“动漫”,对此进行大量的临摹在绘画技巧上显得成熟,线条也十分流畅,但画风呆板,表现欲下降,缺少童趣。但她们对色彩有辨别能力,把握物体形状的能力很强,乐于动手,对手工制作课充满了极高的热情。对美具有了较高的欣赏能力。 这学期就是她们迈入初中的过渡时期,既要努力响应学生目前的兴趣爱好,又要深入浅出地灌输客观的美术学科理论知识,与初中知识进一步接轨,将平时教给学生的初中知识更加明朗化介绍给学生,使她们从儿童绘画到少年绘画的转型,更重视有欣赏内容与工艺设计教学,即学生的创造能力上的培养,其实就就是对儿童想象力的深化,转变为更理论性含量的创造能力。 知识要点: 该教材贴近学生的心理,符合学生的年龄特点,每课的主题都有美术带来的有趣的惊喜。六年级美术教材一共分为19课。每一课都侧重于“造型·表现”、“设计·应用”、“欣赏·评述”、“综合·探索”四个学习领域中的一个方面,同时也有不少系列的课,教学内容前后联系比较紧密,非常适合学生较深入地做一个专题。并且有些教学内容还设计成了案例学习、问题学习与项目学习,这就要求我们老师应多引导学生进行主动的探究学习,增加学生集体合作的机会。其次本册教材继续体现了人美版教材的可操作性强、贴近生活、关注美术文化的渗透与注重学生学习兴趣的培养等特点。 “造型·表现”:在教学中,让学生运用形、色与肌理等美术语言,选择合适自己的各种工具、材料,记录与表现所见所闻、所感所想的事物,发展美术创作能力,传递自己的思想与情感。 “设计·应用”:运用对比与与谐、对称与均衡、节奏与韵律等组合原理,了解一些简单的创意、设计方法与媒材的加工方法,进行设计与装饰,美化身边的环境。“欣赏·评述”:欣赏认识自然美与美术作品的材料、形式与内容等特征,通过描述、分析与讨论等方式,了解美术表现的多样性,能用一些简单的美术术语,表达自己对美术作品的感受与理解。 “综合·探索”:结合学校与社区的活动,以美术与科学课程与其她课程的知识、技能相结合的方式,进行策划、制作、表演与展示,体会美术与环境及传统文化的关系。 【授课内容】1、追寻文明的足迹 【课时建议】1课时 【教程目标】 知识与技能:知道什么叫文化遗产,能说出7-10处世界文化遗产。能够对世界文化遗产的保护有正确的认识。 过程与方法:通过资料阅读、课上交流等途径,认识了解2处-3处世界文化遗产;能够从文化遗产的历史背景、审美价值、社会影响、经典特征等方面,介绍2-3处世界文化遗产。 情感、态度与价值观:通过本课学习,认识到文化遗产就是人类共同的财富,增强保护文化遗产
会计专业术语中英文对照参考
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已汲取制造费用 A (3)absorption costing 汲取成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计酬劳率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政治理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
会计专业术语中英文对比
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 一、财务报表 二、财务状况变动表 三、财务报表分析 四、合并财务报表 五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption
常见花卉的中英文名称对照
各种花卉的中英文名称对照 mangnolia 玉兰花 morning glory 牵牛(喇叭花) narcissus 水仙花 oleander 夹竹桃 orchid 兰花 pansy 三色堇 peony 牡丹 peony 芍药 phalaenopsis 蝶兰 rose 玫瑰 rose 月季 setose asparagus 文竹touch-me-not (balsam) 凤仙花 tulip 郁金香 violet, stock violet 紫罗兰 water hyacinth 凤眼兰 Chinese enkianthus 灯笼花 Chinese flowering crab-apple 海棠花金橘－－－－kumquat 米仔兰(米兰）－－milan tree 变叶木－－croton 一品红－－poinsettia 扶桑－－Chinese hibiscus 吊灯花－－fringed hibiscus 马拉巴栗（发财树)－－ Guiana chestnut 山茶－－camellia 云南山茶－－Yunnan camellia 金花茶－－－golden camellia 瑞香－－daphne 结香－－－paper bush 倒挂金钟－－fuchsia 八角金盘－－Japan fatsia 常春藤－－ivy 鹅掌柴－－umbrella tree 杜鹃花－－rhododendron 茉莉花－－jasmine 桂花－－sweet osmanthus 夹竹桃－－sweet-scented oleander 黄花夹竹桃－－lucky-nut-thevetia 鸡蛋花－－frangipani 龙吐珠－－bleeding-heart glorybower 夜香树（木本夜来香）－－night jasmine 鸳鸯茉莉－－broadleaf raintree 栀子花－－cape jasmine 蝴蝶兰－－moth orchid 卡特兰－－cattleya 石斛－－dendrobium 兜兰－－lady slipper 兰花－－orchid 春兰－－goering cymbidium 仙客来－－florists cyclamen
科潘玛雅古迹遗址
科潘玛雅古迹遗址 科潘玛雅古迹遗址位于洪都拉斯西部边境，遗址面积数十平方公里，1980年入选《世界遗产名录》。科潘属于玛雅文明古典期（公元250—900年），为玛雅文明最盛时期。金字塔式寺庙较为精美，台顶神殿有大量浮雕。科潘是玛雅文化的学术中心，不少建筑遗址与天文、历法等学术活动有关。这里保存了玛雅文化中最长的铭刻，多达2500字，号称“象形文字的梯道”。科潘玛雅遗址是玛雅文明最重要的地区之一，有着宏大的建筑，还有丰富的象形文字，是极少数起源于热带丛林的文明的例证。这些建筑表明科潘的玛雅人有高度发展的经济和文化。 公元1839年，美国探险学家史蒂芬斯(JohnlioydStephens)和卡瑟伍德(FrederikCatherWood)受到一个古老传说的暗示，披荆斩棘，深入浓荫蔽日的雨林之中，然而，他们没有找到被巫师催眠的美丽公主，却发现了一座已荒废千年的古代城市遗址。在这座叫作科潘的旧城废墟上，高大的纪念碑被藤条缠绕，湮没在荆棘之中；雄伟的金字塔上长满了粗壮的树木，变成一座座荒丘。史蒂芬斯他们被眼前的这一切惊呆了，这些遗迹所代表的就是辉煌灿烂的玛雅文明。 玛雅文明是世界著名的古代文明之一，也是唯一诞生在热带丛林而非大河流域的文明。玛雅人具有的抽象思维能力让同时代的旧大陆文明相形见绌。他们创造了精确的数学体系和天文历法系统，以及至今仍有待我们去破译的象形文字系统。玛雅人最重视对太阳和月亮的观测，他们能算出日蚀和月蚀出现的时间，并已将七大行星都列入了研究范围。他们对金星运行周期的计算和现代科学实测结果完全一致。玛雅历法体系由"神历"、"太阳历"和"长纪年历"组成。玛雅人有一个独特的数学体系，在这个体系中，最先进的部分便是"0"这个符号的使用，它的发明和使用比欧洲大约早了800年。玛雅的数学体系的适用性和科学性，使他们能在许多科学和技术活动中解决各种难题。在世界各古代文明中，除了起源于印度的阿拉伯数字之外，玛雅数字要算是最先进的了。但非常可惜，有关玛雅数学的图书或文献一本也没有流传下来。玛雅的象形文字对现代人来说真是一部天书，它的谜底直到今天仍未解开。玛雅象形文字以近似圆形或椭圆为主，字符的线条更多地依随图形起伏变化、圆通流畅。 科潘是玛雅象形文字研究最发达的地区，它的纪念碑和建筑物上的象形文字符号书写最美、刻制最精、字数最多，例如，在科潘遗址中，有一条六七十级的梯道，用2500多块加工过的方石砌成，这是一座纪念性的建筑物，梯道建在山坡上，直通山顶的祭坛。宽10米，两侧各刻着一条花斑巨蟒，蟒尾在山丘顶部：梯道的每块方砖上都刻着象形文字，每个形文字的四周均雕有花纹，梯道共刻了2000多个象形文字符号，它是玛雅象形文字最长的铭刻，也是世界题铭学上少见的珍贵文物，由此被称为"象形文字梯道。" 不仅如此，科潘的经济与政治实力仅次于蒂卡尔而远远超过其他城邦，在文化上则完全可以和蒂卡尔并肩而立，甚至还略有超越，有学者认为科潘的重要意义决不在蒂卡尔之下，它们如双峰并立，是玛雅文明两座最伟大的灯塔。确实，从考古发掘的城市遗址看，科潘在规模上可能略逊于蒂卡尔，但美丽却有过之而无不及。据记载公元805年以后，玛雅人突然弃科潘城北迁，科潘城随之变成一片废墟。 奇琴伊察玛雅城邦遗址曾是古玛雅帝国最大最繁华的城邦。遗址拉于尤卡坦半岛中部。始建于公元514年。城邦的主要古迹有：千柱广场、武士庙及庙前的斜倚的两神石像。9层，高30米的呈阶梯形的库库尔坎金字塔以及圣井(石灰岩竖洞)和筑在高台上呈蜗形的玛雅人古