英文附录

Appendix

Along with the development of the enterprise, accounts receivable, rising cost of capital, and enterprises to expand market share, reduce the credit sales of goods or service provided service credit rating, in order to get more business channels, expand market share. In this case, enterprises can liquidity isn't enough to cover the daily management activities and related taxes and fees, you need to rely on bank loans to solve this problem. However, interest, and further increased the cost of enterprise, and as the growth of the accounts receivable aging, the possibility of bad debt losses occur also rose, so that the cost of capital rise. Also malicious delinquency problems due to some enterprises, and enterprises accounts receivable recovery work basically rely on their own collection, unnecessary costs due to the recovery of accounts receivable increase cannot pass on, capital costs, increase the risk of accounts receivable collection.

1 the causes of accounts receivable risk

Enterprises in order to promote sales, receipts, must pay a certain cost to the customer provide a certain amount of credit conditions. In determining the credit condition of customers, the enterprise must guarantee to provide the credit conditions to the enterprise the benefits greater than the cost of credit. If the credit period is too long, blind implements the cash discount, or is not reasonable to determine the discount rate, and would only increase the cost of enterprise credit, increase the risk of accounts receivable recovery and recycling costs, not conducive to the development of the enterprise. Some small and medium-sized enterprises lack of full-time institutions engaged in accounts receivable risk management, the lack of complete and effective customer profiles and the professional credit rating, credit limit and credit control, there is no risk of bad debts, to advance the prevention and control. Many enterprise wages and benefits of management mode, make the operator blindly pursue high profits, blind credit sales of goods or services, create the illusion of a finishing or exceeding of the target does not consider money use value and recyclability, increase the enterprise accounts receivable risk. Enterprise internal control system for large claims the lack of money cleaning up, collection, thereby causing loss to the money. Finance department shall timely accounting, correctly reflect the accounts receivable.

Is common in accounting, however, claims and debts accounts don't adjust in a timely manner, to the capital of the rights of the creditor fails to timely cleaning, check, and many payment business content is unknown, the possibility of increased bad debt. Enterprise to inflated profits, capital loss and current charge hanging in the accounts receivable account treatment for a long time, causing virtual surplus real kui. The existence of these problems, and covered the hidden loss losses of the enterprise management, to strengthen enterprise management, easy to make the person produces illusion to false claims, lead to accounting information distortion, seriously affect the information users to make the right decisions.

2 accounts receivable risk management and prevention

(1) the beforehand control of accounts receivable risk

Bad debt risk is objective existence, as long as there is credit there may be bad. Not all accounts receivable can be passed on, can be avoided, so the provision for bad debts must be prepared. Enterprises should fully estimate the possibility of bad debt losses will be the effects on the profit and loss, to extract the provision for bad debt on schedule to decompose the risk of bad debt losses. It is based on the sane principle and matching principle. Our country enterprise accounting regulation, the enterprise can adopt allowance method of accounting bad debt losses. The allowance method is estimated bad debt losses on schedule, form the provision for bad debt. Provision for bad debt risk prevention, protection against the loss of features, is the enterprise the first barrier preventing the risks of account receivable. Accounts receivable as a bad debt losses processing does not mean that the company gave up claims on accounts receivable, enterprises should continue to focus on balance unit, try to recover the account. Clear responsibility, establish post responsibility system. Accounts receivable management is a systematic work, the enterprise shall be in accordance with the related regulations, improve the sales management system, clear responsibility, and business operation process, to carry on the fine management; For contract negotiation, bid opening, distribution and delivery, go out and collection and other business related departments and personnel, to ensure that the incompatible posts from each other. Each department staff to do their job, fulfill their duties, serious and responsible, responsibility to the people, maximize accounts receivable recovery,

shorten the period of accounts receivable collection and reduce bad debt losses. Companies in the sales process, should be in strict accordance with the granted to the customer's credit limit control volume, and based on the principle of limited authorized personnel at all levels can be prescribed by the internal respectively the approved credit limit. This grading management system makes the control within reasonable limits, credit business enterprise to deal with credit limits the implementation of regular inspection and analysis, to ensure safe and reasonable credit limits. In the process of credit standards, should through the comprehensive analysis, find out does not affect sales and does not increase the risk of the optimal balance. Credit conditions mainly including credit and cash discount, extend credit term can expand sales, but also can create accounts receivable takes up the opportunity cost of increased, at the same time increase the risk of bad debt losses. Companies cope with different customer credit limit, make necessary adjustment make it always stay within the scope of the enterprise can afford. Enterprises in determining the credit terms and credit limit before credit units, must to understand and assess of credit business, given the appropriate credit standards, thus effective control of accounts receivable. Credit analysis from the enterprise's quality, capital, capacity, collateral and credit situation these five aspects to analysis.

(2) the accounts receivable risk matter controls

Financial department received customer payment for goods should be booked in time or query procedure, to contrast the contract and the bill of lading issued by customer requirements, and sent to the staff or customers to sign for transport, and transport sector should be organized according to the bill of lading, delivery and make sure of the specifications of the goods, model and quantity is correct, should be in accordance with the bill of lading after shipment invoice to the customer in time, such as handle the payment. The contract should be signed specification, conform to the requirements of the contract law, in the subject matter of the contract, quantity, quality, delivery time and delivery place, terms of payment, and carefully to evaluate the liability for breach of contract, and decide whether to accept the order, in order to make the enterprise the management behavior of standardization and refinement. Enterprises should be used as much as possible to its favorable settlement and

advanced means of settlement, accelerate the money collecting, shorten money traveling time.

(3) the accounts receivable risk control

Accounts receivable afterwards control including credit contract payments when due back control and due payment form bad debt losses due to various reasons to fail. Enterprise can through the establishment of accounts receivable management information system, accounts receivable from credit sales process to the maturity date, tracking supervision with the customers, to ensure that customers can normal payment, maximize reduce the incidence of overdue account. Accounts receivable tracking service, to maintain the good relationship with customers, but also enable customers to feel pressure from creditors, greatly improve the accounts receivable recovery. Keeps in close contact with customers, to remind the payment due date, you can also find the goods, transportation, packaging, quality and settlement on the existing problems and disputes, to make appropriate decisions in a timely manner. Produced by the sales of customer accounts receivable management has become the enterprise is an important part of the money management, fund management. To implement high quality enterprise receivables securitization, the enterprise lack of liquidity, but can produce foreseeable stable cash flow of assets, through integration of assets structure and the way of the separation of assets credit, with some assets as collateral, controlled by the trustee issued special specialized agencies, in the capital market to sell. Using legal means to defend corporate interests. Enterprise receivables can be delegated to the professional receivables recycling company, large and medium-sized enterprises if the accounts receivable amount is larger, can entrust receivables recycling companies. Professional receivables company has the relative superiority in the worth of money, can to a certain extent, reduce the enterprise investment in accounts receivable of human and financial resources.

考研英语大纲附录3常用前后缀

附录3常用的前缀和后缀，部分国家（或地区）、语言、国民及国籍表，洲名及常见缩写词 一、常用的前缀和后缀 1、常用前缀 aero-：concerning the air of aircraft plane-aeroplane 飞机 space-aerospace 航空空间 anti-：against；opposite of nuclear-antinuclear 反对核武器的 matter-antimatter反物质 war-antiwar反战的 auto-：of or by oneself biography传记–autobiography自传criticism批评-autocriticism自我反省 be-：to treat as the stated thing friend-befriend以朋友的方式对待；照顾little-belittle使显得微小，轻视、贬低 bi-：two；twice；double lingual-bilingual 双语的；人 cycle-bicycle bio-：concerning living things chemistry-biochemistry生化 sphere-biosphere 生物圈 by-，bye-：less important produce-by-produce way-byway偏僻小路；学科的次要领域，冷门 centi-：hundredth part grade-centigrade ?摄氏 meter-centimeter 厘米 co-：together，with author-coauthor合著者，合著 exist-coexist 同时共存、和平共处 col-：( used before l ) together，with location-collocation排列，配置，词的搭配com-：( used before b，m，p ) together，with passion-compassion 怜悯、同情 con-：together，with centric-concentric同一中心的、同轴federation-confederation结盟同盟，联邦contra-：opposite diction-contradiction 矛盾、否定反驳natural-contranatural违背自然的 cor-：( used before r ) together，with relate-correlate 有相关性 respond-correspond 相符合相一致，相当类似通信 counter-：opposite act-counteract 对抗、抵消 attack-counterattack 反攻、反击 cross-：across；going between the stated things and joining them country-crosscountry越野的 breed-crossbreed杂种，使杂交 de-：showing an opposite；to remove；to reduce code-decode 译码、解码、分析电子信号value-devalue 贬值，贬低 dis-：not；the opposite of advantage-disadvantage 不利、劣势、短处agree-disagree不同意、不一致、不适合honest-dishonest 不诚实、不老实 em-：( used before b，m，p ) to cause to become body-embody 表现、象征；包括、包含power-empower 授权、准许 en-：to cause to become；to make danger-endanger 危及、使遭受危险 large-enlarge 扩大、扩充放大 ex-：former ( and still living ) minister-ex-minister v辅助; 服侍,部长 wife-ex-wife 前妻 extra-：outside；beyond curricular-extracurricular 学校课程以外的ordinary-extraordinary 奇怪；特别；额外，临时 fore-：in advance，before；in or at the front arm-forearm前臂，预先武装 warn-forewarn 预先警告；事先告知 il-：( used before l ) not legal-illegal 非法 literate-illiterate 目不识丁、文盲的 im-：( used before b，m，p ) not moral-immoral 不道德、邪恶；放荡的possible-impossible 不可能、办不到的；很难接受 in-：not

英文论文写作方法

1. Introduction： A. 如何指出当前研究的不足并有目的地引导出自己研究的重要性？ 在叙述前人成果之后，用However来引导不足，提出一种新方法或新方向。如：However, little information(little attention/little work/little data/little research……)(or few studies/few investigations/few researchers/few attempts……)(or no/none of these studies……)has(have)been done on(focused on/attempted to/conducted/investigated/studied(with respect to))。如：Previous research (studies, records) has (have) failed to consider/ ignored/ misinterpreted/ neglected to/overestimated, underestimated/misleaded. thus, these previus results are inconclisive, misleading, unsatisfactory, questionable, controversial. Uncertainties (discrepancies) still exist…… 研究方法和方向与前人一样时，可通过以下方式强调自己工作：However, data is still scarce(rare, less accurate)or there is still dearth of……We need to(aim to, have to) provide more documents(data, records, studies, increase the dataset). Further studies are still necessary(essential)…… 强调自己研究的重要性，一般还要在However之前介绍与自己研究问题相反或相关的问题。比如：(1)时间问题；(2)研究手段问题；(3)研究区域问题；(4)不确定性；(5)提出自己的假设来验证。 如果你研究的问题在时间上比较新，你可大量提及时间较老问题的研究及重要性，然后(However)表明“对时间尺度比较新的问题研究不足”； 如果你的是一种新的研究手段或研究方向，你可提出当前流行的方法及其物质性质，然后(However)说对你所研究的方向方法研究甚少； 如果研究涉及区域问题，就先总结相邻区域或其它区域的研究，然后(However)强调这一区域的研究不足； 虽然前人对某一问题研究很多，但目前有两种或更多种观点，这种uncertanties或ambiguities 值得进一步澄清； 如果自己的研究是全是新的，没有前人的工作可对比，你就可以自信地说“根据假设提出的过程，存在这种可能的结果，本文就是要证实这种结果”等等。We aim to test the feasibility (reliability) of the……It is hoped that the question will be resolved (fall away) with our proposed method (approach). B. 提出自己的观点：We aim to//This paper reports on//This paper provides results//This paper extends the method//This paper focus on……The purpose of this paper is to……Furthermore, Moreover, In addition, we will also discuss…… C. 圈定自己的研究范围：introduction的另一个作用就是告诉读者(包括reviewer)，你文章的主要研究内容。如果处理不好，reviewer会提出严厉的建议，比如你没有考虑某种可能性，某种研究手段等。为减少这种争论，在前言的结尾就必须明确提出本文研究的范围： (1)时间尺度； (2) 研究区域等。如涉及较长的时序，你可明确提出本文只关心某一特定时间范围的问题，We preliminarily focus on the older (younger)……如有两种时间尺度(long-term and short term)，你可说两者都重要，但是本文只涉及其中一种。研究区域的问题，和时间问题一样，也需明确提出你只关心某一特定区域！ D. 最后的原场：在前言的最后，还可以总结性地提出“这一研究对其它研究有什么帮助”；或者说further studies on……will be summarized in our next study (or elsewhere)。总之，其目的就是让读者把思路集中到你要讨论的问题上来。尽量减少不必要的争论(arguments)。 2. Discussion：

附录1常用基本词汇表

附录1 常用基本词汇表 英文名词中文名词解释 A（Adenine）腺嘌呤作为碱基的两种嘌呤中的一种。 active site活化位点蛋白质三维表面催化作用发生的区域。 alignment比对为了确定两个同源核酸或蛋白质序列的累计差 异而进行的配对称为比对。 alignment of alignments比对的比对即比对的对象不是简单的序列，而是序列的比 对。 alleles等位基因一个基因的不同版本。 alpha carbonα碳在氨基酸中与侧链（R-基团）相连的中心碳原子。 alternative splicing可变剪接从一个单独的hnRNA生成两个或多个mRNA 分子的过程。 amino terminus (N-terminal)氨基端（N端）在一个多肽中，具有自由氨基的分子端，对应 于基因的5’-端。 anti-parallel反向平行表示相反的方向；在双链DNA中，这意味着如果 一条链是5' 到3'的，则其互补链方向是3' 到 5'的。 backbone (of an amino acid) （氨基酸的）骨架包含一个氨基，一个α碳和一个羧酸或羧基。base pair 碱基对（1）在双链DNA中嘌呤和嘧啶之间的相互作用 （特别指A和T之间，G和C之间）；（2）双链 DNA序列长度的基本单位。 beta turnsβ转角在反向平行的β折叠片中，当β链反转方向的时 候蛋白质内部形成的U型结构。 Bioinformatics 生物信息学应用信息科学的理论、方法和技术，管理、分析 和利用生物分子数据。 Biocomputing生物计算本书中特指用计算机技术分析和处理生物分子 数据。

英语论文写作

外国语学院教案 班级：20080311-6 教师：王进军 课程：英语科研方法与论文写作2010-2011学年第2学期

School of Foreign Languages 外国语学院 Teaching Plan教案 Chapter 8 Chapter 8 Front matter and back matter (continued) ● Teaching objectives Focus on How to design the cover of your paper? How to produce the prospectus of your paper? How to document the outline page and the abstract page? How to give your paper a title? How to express your acknowledgement to those who help you with your research? How to make notes? How to add an appendix to your paper? How to document all the materials of the final draft of your paper? How to prepare yourself for the oral defense of your paper? ● Teaching aids PPT, Video, testing sheets ● Teaching procedures After finishing the final draft of your paper, you are supposed to do or provide with several additional things, including acknowledgement, notation, appendixes, the final bibliography or references, the final typescript, and the verbal defense for your paper. Step One: acknowledgement If you get some support from somebody or some organization in your carrying out your project or if you accept some help from somebody in your research and writhing your paper, you should express your thanks to the organizat6ion or the person. The thanks are usually given to: (1)the sponsor who gives a certain amount of financial assistance to your project (2)the instructor who gives you in your project or research and writing the paper (3)the teacher(s) and your classmates who once gave you suggestions or advice on your project or research

英文附录

学院经济学院 专业经济学 班级2007级1班 指导教师于文武 学生姓名孙芹 2011年6月5日

附录 The theory of circular economy can be traced back began in the early 19th century, location theory, the classical theory of the location in the German economist Max Weber, the geographer Christaller research and development, the formation of the 20th century, 40 years a more complete theoretical system. After World War II development of circular economy development of the theory into two interrelated but distinct from both directions. First, the direction of Regional Science. It is 50 since the late 20th century to the mid-70s developed between the development of circular economy and economic geography, a new research field, is the founder Y i Sade.Regional science subjects in research to regional economic development and comprehensive organization-based, often applied econometrics, system analysis model for the preparation of the overall region. Second, the direction of Regiona l Analysis of Human Geography. It is the post-war United States Berry, Sweden, Hoerger Strand, Germany, Rattlesnake Bar, the United Kingdom Haggett so the location and geography of combination developed. The rest of it from the perspective of geography to study the structure of regional systems and the internal mechanism.Simulate and forecast regional development process. Number of commonly used statistical methods, input - output analysis, linear programming and other mathematical methods. 1957 Myrdal proposed cumulative causation theory, the role that market forces tend to widen the gap rather than narrow the gap between regions, once the gap appears, the developed areas to obtain the cumulative competitive advantage. Hirschman published in 1958 in its "economic development", a book made a similar point of view, that growth in the Regional imbalances are inevitable, the core part of the development will be through the "trickle-down effect" in some degree promote the development of the outlying areas. At the same time, labor and the rapid inflow of capital from the core area of the outlying areas, strengthen the core area of development, and expansion of regional differences play a role. Although the "trickle-down effect" works both with the polarization effect, but the market mechanism to play a dominant role under the polarization effects. In order to solve regional problems, Western economists out of the

英语八上附录

八上附录：语言提示 M1 如何学英语 为什么不把错误记在我们的笔记本上呢？ 为什么不在公园里散散步？ 我们为什么不开车去乡下？ 去欧洲度假怎么样？ 我会把价钱记在一张纸上。 为什么不把你的想法记在笔记本上？ 而且不要忘记把正确答案写在所犯错误的旁边。还有吗？ 我们已经道过谦了，还能说些什么呢？ 如果我不能相信你，还能相信谁呢？ 许多学生询求关于怎样提高英语（水平）的建议。我想问问（应该）住在哪儿。 我喜欢看英语电影和听英语歌曲…… 我的朋友托尼喜欢踢足球和旅行。 我还建议你和朋友们谈谈(所看的)电影或（所听的）歌曲。 汤姆建议劳拉去欧洲。 我建议他离开那家工厂。 M2我的家乡和国家 ……它（深圳）只是在20世纪80年代才变得重要起来。 这些歌手在20世纪60年代很受欢迎。 我来自剑桥，一座位于英格兰东部的美丽城市。它（剑桥）位于康河河畔，人口约为12万。 加拿大的人口是多少？ 中国的人口庞大。 我的家乡尤以它的大学而闻名。 中国以长城而闻名。 法国以它的美食和葡萄酒而闻名。 M3运动 比分是多少？西班牙（队）一分钟前得分了。 经过两小时二十分钟的比赛，最终比分为三 比二。 阿森纳（队）在比赛的最后一分钟进了一球。 语言使用指南 M1一般现在时、一般过去时、一般将来时、现在进行时 我总是骑自行车上学。（表习惯性的行为） 我想记住所有的生词。（表意愿） 我想我们做不到。（表声明） 这里是三个基本问题。（表实际的情况）地球绕着太阳转。（表客观真理） 玲玲犯了一个语法错误。（表过去发生的事情） 假期里我看了一部非常好的电影。（表过去发生的事情） 萨姆在信里写了什么？（表过去发生的事情） 这五件事都上了报纸吗？（表过去的状态） 我们将讨论学习英语的好方法。（表将来的动作）我将在笔记本上把它记下来。（表将来的动作） 报纸上会有什么（新闻）？（表将来的状态） 她在给谁写电子邮件？（表目前正在进行的动作）你（们）在做什么？（表目前正在进行的动作）今年你（们）学习英语吗？（表现阶段的情况） M2形容词比较级（1） 上海比杭州繁华。 伦敦比剑桥大。 上海比深圳历史悠久。 汤姆比我儿子高。 有一天它（深圳）将会变得和香港一样繁忙。 昨天我和约翰一样高兴。 她不像以前那样热衷运动了。 M3形容词比较级（2）、副词的基本用法和副词比较级 在很多国家，足球比棒球流行。 没有什么比打网球更令人愉快的了。 冬季训练（要比夏季训练）难度更大。 我是校队成员，我们下周将要和另一个学校比赛。今晚德国（队）将与巴西（队）争夺世界杯冠军。我们将与敌人交战。 他们强烈反对这个主意。 你（们）是同意还是反对我的提议？ ……以便我们有时间热身。 请把收音机调大点儿声，以便爷爷/姥爷能听清楚。我们把家搬到离父母家很近的地方，以便每天都能去看看他们。 赛跑选手正在做赛前热身。 如果运动之前不做准备活动，你可能会受伤。 这意味着我们有更大的获胜机会。

美国药典(USP34)附录-115英文

115DEXPANTHENOL ASSAY The following procedure is provided for the determination of dexpanthenol as an ingredient of multiple-vitamin preparations. It is applicable also to the determination of the dextrorotatory component of racemic panthenol and of other mixtures containing dextrorotatory panthenol. Media may be prepared as described hereinafter, or dehydrated mixtures yielding similar formulations may be used provided that, when reconstituted as directed by the manufacturer or distributor, they have growth-promoting properties equal to or superior to those obtained from the formulas given herein. USP Reference Standards 11—USP Dexpanthenol RS. Standard Stock Solution of Dexpanthenol— Dissolve an accurately weighed quantity of USP Dexpanthenol RS in water, dilute with water to obtain a solution having a known concentration of about 800 μg per mL, and mix. Store in a refrigerator, protected from light, and use within 30 days. Standard Preparation— On the day of the assay, prepare a water dilution of the Standard Stock Solution of Dexpanthenol to contain 1.2 μg of dexpanthenol per mL. Assay Preparation— Proceed as directed in the individual monograph for preparing a solution expected to contain approximately the equivalent of the dexpanthenol concentration in the Standard Preparation. Modified Pantothenate Medium— Acid-Hydrolyzed Casein Solution 25 mL Cystine–Tryptophane Solution 25 mL

英文论文写作规范

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