我是一个高考的过来人，高考成绩129分，平时大考碰狗屎运也考过130+的分数。首先我想请阁下明白一个道理冰冻三尺非一日之寒，所以坚持很重要，英语是一门很看重积累的科目。虽然我高考已经好多年了，而且今年即将大学毕业，踏入社会。但英语一直没有丢，英语一直是我的排头兵！我对英语的自信还有，我觉得学好英语不难，重要的是你要有恒心，急躁冒进，三天打渔两天晒网都是不行的。在这里我就毛遂自荐一下我的学习方法吧：首先先你要端正心态，不要急躁，，你做你自己的事，这样才能静下心来学习。要成为英语高手就必须比别人走更多的路，做更多的事。你应该明白一个事实，英语是单词和语法的综合，所以单词和语法都要拿下。其次，对于单词，有如下几种方法，第一个，是加强记忆的频度，也就是说，早上记了几个，隔几个小时又看一次，总之一天之内，记忆的间隔不要太长，否则你辛苦积累的记忆会随着时间的延长而淡化，第二个，是可以根据自己的理解编顺口溜，比如good morning是狗摸你…（见笑了）…，第三个，最重要的是，记单词的时候，不要忘了阅读，一边记单词，一边看文章，这样可以把孤立的单词串联起来，记忆的效果会加倍，第四个。我建议你记单词要分门别类记忆，要形成一个意群，比如，重要性用magnitude magnificence，表示非常，大大地有exceedingly，tremendously，extremely……这样做在你写作时，是十分有好处的，写作时不要尽写一些低级词汇，你要写高级词汇，比如重要性写magnitude，许多写a multitude of或者handsome。再次，是语法。学习语法，首先要明白什么是主谓宾定状补，什么是系动词，什么是直接宾语，间接宾语，这些是学习语法的基础，语法是房子，主谓宾定状补等是沙石砖瓦。然后就要多做一些语法专项练习，并在此过程中不断总结，并时时回顾那些了解，那些依然不理解，需要注意的是，那些不理解的一定要花时间弄清楚，否则对自己的不负责将会导致英语语法一知半解的结局！这对于想成为英语高手的人来说，是十分不利的！（注：本人从开始时不知主谓宾，到熟练掌握语法，把语法书看了不下二十遍，书都翻烂了！莫笑本人愚笨……）此外，对于完形填空以及阅读理解，那就只能靠平时的练习了，在这个过程中，你要时时总结，纵深对比，千万不要陷入题海战术只做题，不总结的误区当中。在做题的过程中，你把各种体型都总结了一遍，积累了丰富的经验，而且你还提升了自己的阅读速度，一举两得，所以做题是很重要的！其实，完形填空无非就是单项选择加语境分析，也就是说，做完形填空你的语法要好，而且你要积累比较多的固定搭配，短语，特殊用法等，完形填空的语法还是很重要的！对于阅读，我个人感觉是，纯粹是个人经验积累多少的问题，只有保证一定的练习量，你才能用质的提高！最后，我建议你，平时读报，或者做题的时候，发现有好的句子好的词汇，你要抄下来，长期下来，你的作文会有提高的，需要说明的是，这个提高过程可能很缓慢，但是最后能收到很好的效果，以前25分的作文我都能保证在21-23这个级别，靠的就是对语法的熟练掌握和积累了许多较高级的词汇，句型，句子。我个人的理解是，在你的语法达到基本不会出错的程度上，作文便应该以词汇取胜，因为在这个层次上，大家的语法都差不多，没什么变化，唯一有变化的就是你的词汇！给你打个比方吧，很多想到“许多”就用many，但是你别忘了many a；handsome；massive，innumerable；很多人想到“专家”就写expert，但很少人会想到specialist，很多人在想到“擅长”这词，就写be good at，却不知还有更高级的表达法：be expert at或者excel in ……高手和庸才，就体现在这些细微的差别上！！
英语硕士论文格式规范
硕士学位论文，要求对所研究的课题有新见解或新成果，并对本学科发展或经济建设、社会进步有一定意义，表明作者掌握坚实的基础理论和系统的学科知识，具有从事学术研究或担负专门技术工作的能力。学位论文应在导师指导下，由硕士研究生本人独立完成。
学位论文应当用规范英语进行撰写，除个别研究中涉及的汉语言材料和参考文献中引用的中文文献之外，均采用Times New Roman撰写。学位论文必须是一篇[或一组(3篇以上)相关论文组成的一篇]系统完整的、有创造性的学术论文。除影响论文质量高低的科研环境因素、指导教师因素与研究生自身因素外，写作格式规范与否亦是一个不可忽略的衡量标准。因此,规范英语论文的格式,使之与国际学术惯例接轨,对我们从事英语教学,英语论文写作,促进国际学术交流都具有重要意义。
学位论文一般应依次包括下述几部分：
(1)中/英文封面(2)中英文标题页(3)学位论文原创性声明和授权使用说明 (4)致谢(5)英文摘要(6)中文摘要(7)目录(8)图目、表目或缩略语表(如正文中有图、表或缩略语)(10)正文(11)参考文献(12)附录(13)作者的后记或说明等一律列于论文末尾。(14)封底
下面主要介绍一些常见错误部分的正确格式规范，以此来说明在论文写作中应注意的`事项：
1. 中英文标题页，题目：应准确概括整个论文的核心内容，简明扼要，让人一 目了然。英文标题一般不宜超过15个单词，汉语标题不超过20个字。
2. 英文摘要：内容要求在1000字以内，简要说明本论文的目的、内容、方法、成果和结论。要突出论文的创新之处。语言力求精炼、准确。标题 “Abstract”用Times New Roman二号字体、加粗、居中书写。摘要内容字体为Times New Roman小四宋体，行距为1.5倍。最下方一行为英文关键词(Keywords 3-5个)，各关键词之间要有分号。
3. 中文摘要：内容与英文摘要对应，要求在1000字以内。标题字体为宋体二号加粗，正文字体为宋体小四，行距为1.5倍。在本页的最下方另起一行，注明本文的关键词(3-5个)。长度不超过1页。
4. 目录：既是论文的提纲，也是论文组成部分的小标题。目录的内容和语言与正文的章标题、节标题和小节标题一致。英文目录本身标题的字体为Times New Roman 二号，加粗，居中。目录正文的字体为Times New Roman 小四，行距为1.5倍。中文目录本身标题的字体为宋体二号，加粗，居中。目录正文的字体为宋体小四，行间距1.5倍。
5. 正文：是学位论文的主体。根据学科专业特点和选题情况，可以有不同的写作方式。但必须言之成理，论据可靠，严格遵循本学科国际通行的学术规范。
6. 参引：正确引用作品原文或专家、学者的论述是写好英语论文的重要环节;既要注意引述与论文的有机统一,即其逻辑性,又要注意引述格式 (即英语论文参考文献)的规范性。引述别人的观点,可以直接引用,也可以间接引用。无论采用何种方式,论文作者必须注明所引文字的作者和出处。
我是一个高考的过来人，高考成绩129分，平时大考碰狗屎运也考过130+的分数。首先我想请阁下明白一个道理冰冻三尺非一日之寒，所以坚持很重要，英语是一门很看重积累的科目。虽然我高考已经好多年了，而且今年即将大学毕业，踏入社会。但英语一直没有丢，英语一直是我的排头兵！我对英语的自信还有，我觉得学好英语不难，重要的是你要有恒心，急躁冒进，三天打渔两天晒网都是不行的。在这里我就毛遂自荐一下我的学习方法吧：首先先你要端正心态，不要急躁，，你做你自己的事，这样才能静下心来学习。要成为英语高手就必须比别人走更多的路，做更多的事。你应该明白一个事实，英语是单词和语法的综合，所以单词和语法都要拿下。其次，对于单词，有如下几种方法，第一个，是加强记忆的频度，也就是说，早上记了几个，隔几个小时又看一次，总之一天之内，记忆的间隔不要太长，否则你辛苦积累的记忆会随着时间的延长而淡化，第二个，是可以根据自己的理解编顺口溜，比如good morning是狗摸你…（见笑了）…，第三个，最重要的是，记单词的时候，不要忘了阅读，一边记单词，一边看文章，这样可以把孤立的单词串联起来，记忆的效果会加倍，第四个。我建议你记单词要分门别类记忆，要形成一个意群，比如，重要性用magnitude magnificence，表示非常，大大地有exceedingly，tremendously，extremely……这样做在你写作时，是十分有好处的，写作时不要尽写一些低级词汇，你要写高级词汇，比如重要性写magnitude，许多写a multitude of或者handsome。再次，是语法。学习语法，首先要明白什么是主谓宾定状补，什么是系动词，什么是直接宾语，间接宾语，这些是学习语法的基础，语法是房子，主谓宾定状补等是沙石砖瓦。然后就要多做一些语法专项练习，并在此过程中不断总结，并时时回顾那些了解，那些依然不理解，需要注意的是，那些不理解的一定要花时间弄清楚，否则对自己的不负责将会导致英语语法一知半解的结局！这对于想成为英语高手的人来说，是十分不利的！（注：本人从开始时不知主谓宾，到熟练掌握语法，把语法书看了不下二十遍，书都翻烂了！莫笑本人愚笨……）此外，对于完形填空以及阅读理解，那就只能靠平时的练习了，在这个过程中，你要时时总结，纵深对比，千万不要陷入题海战术只做题，不总结的误区当中。在做题的过程中，你把各种体型都总结了一遍，积累了丰富的经验，而且你还提升了自己的阅读速度，一举两得，所以做题是很重要的！其实，完形填空无非就是单项选择加语境分析，也就是说，做完形填空你的语法要好，而且你要积累比较多的固定搭配，短语，特殊用法等，完形填空的语法还是很重要的！对于阅读，我个人感觉是，纯粹是个人经验积累多少的问题，只有保证一定的练习量，你才能用质的提高！最后，我建议你，平时读报，或者做题的时候，发现有好的句子好的词汇，你要抄下来，长期下来，你的作文会有提高的，需要说明的是，这个提高过程可能很缓慢，但是最后能收到很好的效果，以前25分的作文我都能保证在21-23这个级别，靠的就是对语法的熟练掌握和积累了许多较高级的词汇，句型，句子。我个人的理解是，在你的语法达到基本不会出错的程度上，作文便应该以词汇取胜，因为在这个层次上，大家的语法都差不多，没什么变化，唯一有变化的就是你的词汇！给你打个比方吧，很多想到“许多”就用many，但是你别忘了many a；handsome；massive，innumerable；很多人想到“专家”就写expert，但很少人会想到specialist，很多人在想到“擅长”这词，就写be good at，却不知还有更高级的表达法：be expert at或者excel in ……高手和庸才，就体现在这些细微的差别上！！
英语议论文写作是英语专业学习者学习中很重要的一项技能，恰当运用评价资源能增强作者表达对事件的态度和立场，开启话题，可以感染和说服读者。以下是我为大家整理的关于英语议论文范文，给大家作为参考，欢迎阅读!
英语议论文范文篇1
My opinion on copying others' homework
It is konwn to us all that some students copy others' homework,their reasons are as below:first of all,the homework is too much and always difficult;the second,they are not intrested in the lessons;and the third,the aim of finishing their homework is to please the teacher.
In my opinion,copying others' homework is not good,because it's against the rules of the school.We should be honest and work hard to get high scores.If we have difficulties,we can even ask the teacher or our classmates for their help.
英语议论文范文篇2
Now it is common that students copy homework from their classmates. I think it is a terrible thing . Because homework is their own task and the check for what they learn in class.
If they copy others' homework , the teachers won't get the fact so they can't help the students to improve. Besides ,if the students can't finish their homework, they can't get the chance to go over their lessons so they can't make progress. So don't copy others' homework.
英语议论文范文篇3
In the picture we can see that a man is fishing attentively by the lake.Behind him there is a scholar who is stealing the fish in the man’s bucket.It is obvious that the drawer of the picture tries to reveal a serious problemin the academic circle of our country — plagiarism. In recent years academiccheats have become rampant. Quite a lot of graduate students and scholars“use” others’ ideas, articles and papers without acknowledging the sourceof information.
They copy them without the fear that they might be caught.For a long time we paid less attention to the problem of plagiarism, butnow we are increasingly aware of its negative effects. Plagiarists’misconduct simply mean “stealing” others’ intellectual and academicaccomplishments, which not only depreciates their own humanity but contaminatesthe climate of the academic circle. Academic falsification is like an epidemicdisease that spreads fast and will destroy the healthy development of academicstudies. What’s worse, these plagiarists have set a very disreputable exampleto the younger generation.
So what attitude should we hold towards it? From my point of view, weshould resolutely battle against this ill phenomenon. Education of moralityshould be strengthened among the scholars and students. Those who steal others’academic achievements should be given severe punishment whenever they arespotted. If necessary, we can resort to the law to protect the interest of theoriginal writer and inventor. We must recognize that fighting againstplagiarism requires our persistent efforts.
翻译
在画中我们可以看到一位男子正在专心地在湖边钓鱼，在他身后有一位学者模样的人正从钓鱼人的鱼桶中偷鱼。显然，作这幅画的人是想揭示我国学术界的一个严重的问题—— 剽窃。近年来学术欺诈盛行，有不少研究生、学者“利用”别人的想法、文章和论文而不注明信息来源。
他们抄袭他人作品，不怕被抓。对剽窃问题很长时间以来我们关注甚少，现在我们越来越多地意识到它的负面影响。剽窃行为其实就是“偷”他人的知识和学术成就。剽窃不仅贬低人格，而且污染学术风气，它会像传染病那样迅速蔓延，破坏学术研究的健康发展。更糟的是，这些剽窃者给年轻的一代树立了坏榜样。
A Brief Analysis of english teaching in senior high schoolAbstract: Classroom teaching is the main way for students to learn English. But in senior high school, a lots of probelms still exsit in the English teaching especially in the teaching of reading and writing. In this paper, the importance and methods of reading and writing will be further discussed. Key words: reading writing techniques Introduction: Classes should be learner-centered, with meaningful, functional activities, often, classes begin by finding out what the students don’t know. These classes operate on the assumption that there is a great deal of information that students lack and that the teacher and textbooks will impact that information to the students. Teachers who hold this assumption view students as plants waiting passively to be fed and watered. But I think the students should be regarded as explorers, active learners who bring a great deal to the learning process and at the same time, draw from their environment as they develop new understandings. The basic principle will be used in the teaching of reading and writing. How to teach reading I. Why teach readingThere are many reasons why getting students to read English texts is an important part of the teacher’s job. In the first place, many of them want to be able to read texts in English either for their careers, for study purposes or simply for pleasure. Anything we can do to make reading easier for them must be a good idea. Reading texts provide good models for English writing, provide opportunities to study language vocabulary, grammar, punctuation, and the way to construct sentences, paragraphs and texts. Lastly, good reading texts can introduce interesting topics, stimulate discussion, excite imaginative responses and be the springboard for well-rounded, fascinating lessons. The last but not the least, students must read widely because only a fraction of knowledge about the world can come from other experiences in their short lives.II. What kind of reading should students do? When the teachers give reading class to students, they should notice a balance----a balance to be struck between real English on the one hand and the students’ capabilities and interests on the other. There is some authentic written material which beginner students can understand to some degree: menus, timetables, signs and basic instructions, for example, and, where appropriate, teachers can use these. But for longer prose, teachers can offer their students texts, which, while being like English, are nevertheless written or adapted especially for their level. Anyway, the materials to be read should be interesting and meaningful. Teachers should become better acquainted with books written specially for teenagers and dealing with their problems.III. What are the principles behind the teaching of reading? i) Permit Students To Read No one has learned to swim by practicing the skills of backstrokes, flutter kicks or treading water while staying on the edge of the swimming pool. Yet, in the teaching of reading teachers often do just that. Rather than let the students into “the water”, teachers keep them in skills books learning rules about letters, syllables or definitions of words rather than letting them into the book itself, permitting them to be immersed in the language which comes from the authors as the readers try to reconstruct the written message.ii) Encourage students to respond to the content of a reading text, not just to the languageOf course, it is important to study reading texts for the way they use language, how many paragraphs they contain and how many times they use relative clauses. But the meaning, the message of the text, is much more important. Teachers should help students understand that the main reason to read is for them. They have to have their own purpose to read and reading must make sense, they have to find ways of doing something about it. They should be encouraged either to reread or to continue reading to gain meaning. But they must realize that the meaning is not in the teacher, but in the interaction between the reader and author. Students should be encouraged to ask themselves repeatedly, “Does this make sense to me?” Students should be encouraged to reject and to be intolerant of reading materials that do not make sense. iii) Encourage students to guess or predict Readers’ guesses or predictions are based on the cumulative information and syntactic structure they have been learning as they have been reading. Therefore, their guesses are more often than not appropriate to the materials. Students have to realize that risk taking in reading is appropriate; that using context to decide what words mean is a proficient reading strategy and that they have the language sense to make appropriate guesses which can fit both the grammatical and semantic sense of what they are reading. iv) Match the task to the topic Once a decision has been taken about what kind of reading text the students are going to read, teachers need to choose good reading tasks—the right kind of questions and useful puzzles, etc. Asking boring and inappropriate questions can undermine the most interesting text; the most commonplace passage can be made really exciting with imaginative and challenging tasks. Working in groups, the English teacher and students take turns asking each other questions following the reading. The teacher may ask, “ What is the significance of the character’s age?” These questions require inferences based on details from the reading text.
我是一个高考的过来人，高考成绩129分，平时大考碰狗屎运也考过130+的分数。首先我想请阁下明白一个道理冰冻三尺非一日之寒，所以坚持很重要，英语是一门很看重积累的科目。虽然我高考已经好多年了，而且今年即将大学毕业，踏入社会。但英语一直没有丢，英语一直是我的排头兵！我对英语的自信还有，我觉得学好英语不难，重要的是你要有恒心，急躁冒进，三天打渔两天晒网都是不行的。在这里我就毛遂自荐一下我的学习方法吧：首先先你要端正心态，不要急躁，，你做你自己的事，这样才能静下心来学习。要成为英语高手就必须比别人走更多的路，做更多的事。你应该明白一个事实，英语是单词和语法的综合，所以单词和语法都要拿下。其次，对于单词，有如下几种方法，第一个，是加强记忆的频度，也就是说，早上记了几个，隔几个小时又看一次，总之一天之内，记忆的间隔不要太长，否则你辛苦积累的记忆会随着时间的延长而淡化，第二个，是可以根据自己的理解编顺口溜，比如good morning是狗摸你…（见笑了）…，第三个，最重要的是，记单词的时候，不要忘了阅读，一边记单词，一边看文章，这样可以把孤立的单词串联起来，记忆的效果会加倍，第四个。我建议你记单词要分门别类记忆，要形成一个意群，比如，重要性用magnitude magnificence，表示非常，大大地有exceedingly，tremendously，extremely……这样做在你写作时，是十分有好处的，写作时不要尽写一些低级词汇，你要写高级词汇，比如重要性写magnitude，许多写a multitude of或者handsome。再次，是语法。学习语法，首先要明白什么是主谓宾定状补，什么是系动词，什么是直接宾语，间接宾语，这些是学习语法的基础，语法是房子，主谓宾定状补等是沙石砖瓦。然后就要多做一些语法专项练习，并在此过程中不断总结，并时时回顾那些了解，那些依然不理解，需要注意的是，那些不理解的一定要花时间弄清楚，否则对自己的不负责将会导致英语语法一知半解的结局！这对于想成为英语高手的人来说，是十分不利的！（注：本人从开始时不知主谓宾，到熟练掌握语法，把语法书看了不下二十遍，书都翻烂了！莫笑本人愚笨……）此外，对于完形填空以及阅读理解，那就只能靠平时的练习了，在这个过程中，你要时时总结，纵深对比，千万不要陷入题海战术只做题，不总结的误区当中。在做题的过程中，你把各种体型都总结了一遍，积累了丰富的经验，而且你还提升了自己的阅读速度，一举两得，所以做题是很重要的！其实，完形填空无非就是单项选择加语境分析，也就是说，做完形填空你的语法要好，而且你要积累比较多的固定搭配，短语，特殊用法等，完形填空的语法还是很重要的！对于阅读，我个人感觉是，纯粹是个人经验积累多少的问题，只有保证一定的练习量，你才能用质的提高！最后，我建议你，平时读报，或者做题的时候，发现有好的句子好的词汇，你要抄下来，长期下来，你的作文会有提高的，需要说明的是，这个提高过程可能很缓慢，但是最后能收到很好的效果，以前25分的作文我都能保证在21-23这个级别，靠的就是对语法的熟练掌握和积累了许多较高级的词汇，句型，句子。我个人的理解是，在你的语法达到基本不会出错的程度上，作文便应该以词汇取胜，因为在这个层次上，大家的语法都差不多，没什么变化，唯一有变化的就是你的词汇！给你打个比方吧，很多想到“许多”就用many，但是你别忘了many a；handsome；massive，innumerable；很多人想到“专家”就写expert，但很少人会想到specialist，很多人在想到“擅长”这词，就写be good at，却不知还有更高级的表达法：be expert at或者excel in ……高手和庸才，就体现在这些细微的差别上！！
英语学习方法：如何提高英语水平 1.We'd better develop our interest in English at the beginning of our study.To develop interest in English study is not very hard.We may have the feeling of satisfaction and achievement from our English study when we are able to say something simple in English,talk with others or foreigners in English and act as others' interpreters. 在英语学习之初,我们应该注重培养对英语学习的兴趣.培养对英语的兴趣并不难.当我们可以说点儿简单的英语,用英语与别人或与老外交谈,或作别人的翻译时,我们就可以从英语学习中得到满足感和成就感,这样,兴趣就培养起来了.请注意,这种满足感和成就感很重要! 2.Plans are always very essential,so we must make some elaborate and workable plans before study.And we should certainly carry out these plans to the letter. 制定英语学习计划太重要了,所以我们必须在学习前制定精细的和可操作的计划.并且我们一定要严格执行这些计划.请注意：千万不要干没有计划的傻事,那等于在浪费生命. 3.Notes should be made whenever we study any book.We may follow this advice:Don't read book without making notes.As we know that notes are the summarization,the core content,our understanding and the abbreviations of the books.Our notes are much thinner than the books so that we can learn them by heart easier and can often review and read them.We may also record our notes on tapes so as to often listen to them easier,to deepen our impression and to lighten our burden of memory.Sometimes it is needful to draw some tables and illustrations that are very impressive,visual and concise. 无论学习什么,我们都要作笔记.我们可以参照下面的忠告:不作笔记就不要读书.如您所知,笔记是我们对所学课本的总结,中心内容,我们的理解和课本的缩略.笔记要比课本薄的多,我们可以较容易的记忆和经常复习他们.更胜一畴的做法是把笔记录成音,这样我们可以经常听一听来加深印象和减轻记忆负担. 4.Watching English movies,English TV programs,listening to English songs and learn English on some special occasions are also excellent and vivid English learning ways as we may bine English with some certain scenes to deepen our memory. 看英文电影,收看英语电视节目,听英文歌曲和在某些特定场景学习英语也是很棒和很生动的英语学习方式,因为这样我们可以把所学英语与某些特定的场景联系起来以加深记忆. 5.Never just memorize single English words.Learn by heart the whole sentences and the phrases that contain the new words so we may know how to use the words. 请不要孤立地背英语单词.请背记包含生词的句子或词组,这样我们才真正能运用这些词汇,而且印象更深. 6.If time permits,we may read Mini Chinese-English dictionary carefully from cover to cover,which may help us widen our sight and master knowledge in all aspects. 如果时间允许,通读小小汉英字典对于英语学习也帮助很大.他能帮助我们扩大视野并全方位地掌握所学知识. 7.Excellent personality is one of the decisive factors in English study.Persistence,patience,self-confidence and determination are badly needed. 优秀的性格也是英语学习的关键因素之一,坚持,忍耐,自信和坚定都是很重要的.当然如果兴趣培养得好,可适当削弱这方面的要求.
货到销售存货，并收回现金为止的这段时间，营业周期的长短取决于存货周转天数和应---------------下面是这个论文的英语----Strengthen the management of accounts receivable and enhance the competitiveness of enterprisesAccounts receivable is an enterprise product or service because of credit and the formation of receivables, liquid assets is an important item. With the development of the market economy, the introduction of commercial credit, business accounts receivable increased the general level of accounts receivable management business activities has become an increasingly important issue.First, the functions of accounts receivableAccounts receivable function is its operation in the production process. There are some aspects:1, the expansion of sales, an increase of the competitiveness of enterprises. Comparison of intense competition in the market, the credit is to promote the sale of an important way. Business credit is to provide customers with the two transactions: selling products to their customers as well as in a limited period to provide funds to customers. Monetary tightening in the market weakness, lack of funds, the credit has a more visible role in the promotion of sales of new products, develop new markets and more significant.2, reduced inventory, reduced inventory risk and management costs. Finished goods inventory held by businesses, to the additional management fees, expenses such as storage and insurance costs; the contrary, holders of accounts receivable business, you do not need the above-mentioned expenses. Therefore, when the finished goods inventory business more generally can be a more favorable credit terms to credit, the inventory into accounts receivable to reduce finished goods inventory, conservation-related expenses.Second, poor management of accounts receivable of the drawbacks of1, reduces the efficiency in the use of corporate funds, so that enterprises declined. Given the logistics and cash flow are inconsistent, the issue of commodities, sales invoices out, money can not sync recovery, while the sales have been set up, this is not paid back the recorded sales is bound to have no cash inflow arising from the sale of the business profit and loss, During the year sales and income taxes paid in advance, in the case of-year sales result in accounts receivable, current assets can be advanced enterprises have an annual dividend to shareholders. Enterprises due to the above benefits arising from the pursuit of the surface of the pad and the advance payment of the tax dividend to shareholders, taking up a lot of liquidity, with the passage of time will affect the capital flow, which led to the actual situation of business was overshadowed by the impact of production plans, sales plans and so on, can not achieve the efficiency goal.2, exaggerated the results of business operations. As a result of China's enterprises, the accounting is based on an accrual basis (accrual basis), the occurrence of the current credit all revenue credited to the current period. Therefore, on account of the increase in profits does not mean that the cash inflow will be materialized. Enterprise accounting system in accordance with the percentage of accounts receivable balances to extract the bad preparation, bad debt reserve rate is generally 3% -5% (except for special business). If the actual extraction of the bad debt bad debt a loss of more than prepared to give a great deal of loss of business. Therefore, the existence of a large number of receivables, inflated the book's sales revenue, to some extent exaggerated the results of business operations and increase the risk of the cost of the enterprise.3, accelerated the outflow of corporate cash. Although credit to enable businesses to generate more profits, but has not really enable enterprises to increase the cash inflow, but the enterprise had to use our limited working capital to advance a variety of taxes and costs, to accelerate the company's cash outflow is mainly as follows:(1) business turnover tax expenditure. Bring sales of accounts receivable, not cash is actually received, turnover tax is calculated on the basis of sales, the companies must pay on time and in cash. Turnover tax paid by enterprises such as value-added tax, business tax, consumption tax, resource tax and city taxes will inevitably increase as sales increase.(2) income tax expenses. Accounts receivable arising from the profits, but did not achieve the cash, and pay income tax on time must be paid in cash.(3) the distribution of cash profits, there is also such a problem, In addition, the cost of accounts receivable management, cost recovery, accounts receivable cash outflow will be accelerated.4, an impact on the enterprise business cycle. Business cycle that is made from the sale of inventory to stock, and to recover the cash so far this period, the business cycle, depending on the number of days inventory turnover and receivables turnover days, business cycle and between. This shows that unreasonable existence of accounts receivable to extend the business cycle, affecting the capital cycle, so a lot of liquidity in precipitation in non-production areas, resulting in cash shortages, the impact of payment of wages and raw materials purchase, has seriously affected the normal production and operation enterprises.5, an increase of accounts receivable management process in the error probability of additional losses to the enterprise. The face of complex enterprise accounts receivable, accounting errors difficult to detect, unable to understand the dynamics of receivables and other receivables business details, resulting in responsibility is not clear, the contract accounts receivable, contract, commitment, approval procedures, such as the scattered data, lost business may have occurred in the accounts receivable can not be collected on time and on time to recover, the only part of the total recovery of the recovery, through the legal means to recover, but as a result of incomplete information can not be recovered until to the final form of the loss of enterprise assets.Third, accounts receivable management objectivesFor an enterprise, the existence of accounts receivable is a continuum of production and marketing enterprises on the one hand, it would help to promote sales, increase sales revenue, and enhance competitiveness, while at the same time wish to avoid accounts receivable the existence of the business cash flow difficulties, drawbacks such as bad debt losses. How to deal with and solve the problem of confrontation and reunification is the management of corporate accounts receivable goals.Accounts receivable management objective is to formulate a scientific and rational accounts receivable credit policy and credit policy in such an increase in sales earnings and the use of such a policy is expected to take to make trade-offs between the cost. Only when the increase in sales profit of more than the increase in the use of this policy when the cost to implement and promote the use of this credit policy. At the same time, accounts receivable management companies also include the prospects for future sales and market forecasts and judgments, and accounts receivable security investigation. Good prospects such as business sales, accounts receivable safety can be further relaxation of its receivables credit policy, the expansion of credit volume, to obtain greater profits, on the contrary, should have a strict credit policy, or the creditworthiness of different customers appropriate adjustments to ensure that enterprises get the most income, and so may minimize the loss.Accounts receivable management business focus is on the basis of the actual operation of enterprises and customers to develop the credibility of the situation of enterprises reasonable credit policy, which is an important financial management forms an integral part of corporate management to achieve the purpose of accounts receivable must be a reasonable strategy for the development of the policy.Fourth, the company accounts receivable solutions to the problemsManagement of accounts receivable to do good, first of all, should be established to improve the accounts receivable management system. Accounts receivable credit management policy is a key component of the system, including credit standards, credit terms and collection of three aspects of policy. Credit standards is agreed to provide commercial credit made by the basic requirements. Usually expected loss rate of bad debts as a criterion. If the business more stringent credit standards, only a very good reputation, a very low rate of bad debt losses of the users to give credit, it will reduce bad debt losses, reduce the opportunity cost of accounts receivable, but this may not be conducive to the expansion of sales, and even is to reduce sales; the contrary, if the payment of credit standards, although it will increase sales, but will be a corresponding increase in bad debt losses and the opportunity cost of accounts receivable. Refers to corporate credit conditions require users to pay for credit is subject to a condition, including the credit period, discount and cash discount period. Credit period is provided for users to pay a maximum time period of the discount provided for the user can enjoy time cash payment discount, cash discount is a solid advance in the user shall be given preferential treatment. More favorable credit terms to increase sales, but it can also bring the opportunity cost of accounts receivable, bad debt costs, cash discounts and other cost an additional burden. Collection policy is to refer to when credit terms have been violated, business strategy to take the accounts receivable. Enterprises in a more positive if the billing policy may reduce the cost of accounts receivable and reduce bad debt losses, but to increase collection costs. If more negative accounts receivable policies, accounts receivable may increase costs and increase bad debt losses, collection costs will be reduced. Accounts receivable in the formulation of policy, should be weighed against the increase in collection costs and reduce the opportunity cost of accounts receivable and bad debt losses between losses. The credit policy should be reasonable to credit standards, credit terms, collection policies, to consider comprehensive changes in the three sales, the opportunity cost of accounts receivable, bad debt costs and costs of collection.According to accounts receivable management system, for analysis of accounts receivable in the enterprise of the issues found in the corresponding solutions to the recovery of accounts receivable in the problems the company's funds to speed up the cycle, to improve the efficiency of the use of funds to achieve enterprises are to be achieved.1, to enhance day-to-day accounts receivable managementIn day-to-day management of accounts receivable work, not enough has been done in some detail, for example, the user of the credit analysis, aging analysis, such as table. Specifically, can do a good job in the following aspects of day-to-day management of accounts receivable of work: (1) a good foundation for basic records, understand the user (including subsidiaries) of the timeliness of payments, based on work records, including business-to-users credit conditions, the date of the establishment of credit relationships, the user of the time of payment, the amount currently in arrears, as well as changes in credit ratings, such as users, companies only have this information in order to take appropriate and timely response. (2) to check whether the user credit limit exceeded. Enterprises to provide users with a credit for each business, we must check whether there are more than the record of the credit period, and pay attention to test whether the total debt owed by the user breaking the credit limit. (3) keep track of the debt over the credit period, the user is due to closely monitor the increase or decrease debt dynamics, in order to take timely measures associated with the users to remind them of their payment as soon as possible. (4) analysis of accounts receivable turnover and average collection period, to see whether the normal level of liquidity, businesses can, through the indicators, with the previous practice, is now planning and compared to the same industry in order to evaluate the management of accounts receivable achievements and shortcomings of, and amendments to the credit conditions. (5) study the situation of non-payment, inspection of accounts receivable by the percentage of non-payment, that is, the rate of bad debt losses to determine whether the enterprise's credit policies should be changed, such as the actual bad debt loss rate is greater than or less than the expected loss rate of bad debts, enterprises must look at whether credit standards are too strict or too lax credit standards in order to amend. (6) is an aged analysis of the preparation table to check the actual occupation of accounts receivable days, to recover its supervision of enterprises through the preparation of aging analysis table, which is understood that the number of credit during the period are still in arrears, should be timely monitoring, the number of arrears for more than a credit period, the length of time to calculate what percentage of each of the funds, it is estimated that the number of bad debts would cause, if the majority of extended enterprise should check their credit policy.2, to strengthen the management of accounts receivable afterAccounts receivable management, including the work of the following two parts: (1) determine the reasonable collection procedures, accounts receivable collection procedures in general as: letter to inform, Telegraph and Telephone Fax collection, sent to interview, resort to the law, in taking legal action should be considered before the principle of cost-effectiveness, the following situations when you do not need to prosecute: the cost of litigation over the amount of the debt claim; customers can write-off of debt discount collateral; customers the amount of debt not to prosecute the enterprise may be run by the damage; the prosecution withdrew the accounts limited possibility. (2) determine the reasonable collection methods. If customers do encounter temporary difficulties and to make a comeback through the efforts of enterprises to help them ride out the storm in order to recover the receivable, the general practice of accounts receivable for claims re: farmers to accept the market price of arrears below the amount of debt non-monetary assets to cover; change in the form of debt for the "long-term receivables" to determine a reasonable rate, agreed to debt service users to develop a phased plan; modify debt terms, to extend the payment period, and even reduce the principal amount, repayment incentives ; in the common economic interests, driven by the claims into the user's "long-term investment" to help start the loss-making enterprises to achieve the purpose of recovery. If the customer has reached the limits of bankruptcy, it should be a timely manner to the court, with a view to be part of bankruptcy settlement. Deliberately default on the payment for the collection, the options are: reasonable method; compassion operation method; fatigue tactics; blindingly; hardware and software operation method.3, accounts receivable accounting methods and management systemAccounts receivable subsidiary accounts in arrears accounted for 60.42% of the total, to strengthen internal financial management and monitoring, improve accounting approaches and accounts receivable management system, to resolve inter-company accounts with a subsidiary of recovery, the following several aspects from a number of recommendations are given: (1) strengthen the management and monitoring functions, in accordance with the principles of financial management of the internal check. The company set up under the Ministry of Finance in the financial monitoring group led by the Finance Director to configure full-time accounting staff, responsible for marketing and monitoring of accounting transactions for all accounts receivable for each analysis and accounting, to ensure that accounts receivable in line with norms of the operators at the same time part of the requirements and procedures so that systematic standardization of business activities. (2) improve internal accounting methods. Sales, respectively, for different services, such as purchases of the distributors with direct sales operations, sales offices and sales outlets, the company supply and trading company with the money owed to the company which occurred between the units against the sales business, product returns, etc. , respectively, using different accounting methods and procedures to show the difference and take the appropriate management. (3) accounts receivable and is responsible for the implementation of life-long responsibility of the person first. Who handles the occurrence of bad business, regardless of whether the transfer of responsibility for the company, have against the parties responsible. At the same time, the responsibility of staff to carry out a clearly defined, and as a basis for performance evaluation summary. (4) regular or ad hoc basis to conduct an inspection of the marketing network for monitoring and internal audit. Due to poor management to prevent the emergence of embezzlement, corruption and issues such as funding to reduce the risk of cardiopulmonary bypass. (5) establish a sound internal control system of organization.
What is the accounting? For many years the popular saying, accounting is accounting, scores and accounting. Ancient China "accounting" arising out of the Western Zhou Dynasty, mainly referring to the activities of the income and expenditure records, inspection and supervision. In the Qing Dynasty scholar Jiao Xun "Mencius justice", a book on the "will" and "dollars" for the general explained: "it is sporadic in terms of the total cost-effective it will," it is necessary to carry out the accounting for the individual accounts, individual accounts should be integrated, comprehensive accounting system. Accounting concept: Accounting is the currency as a major units of measurement, using a series of specialized method, the economic activities of enterprises continuous, systematic, comprehensive and integrated accounting and oversight and based on this analysis of economic activity, forecast and control to improve the economy the effectiveness of a management activities. From an accounting definition, we can see that: 1. Accounting first is an economic calculation. It wants to use the economic process measurement standards as the main currency continuous, systematic, comprehensive, integrated computing. Economic calculation refers to people's economic resources (human, material and financial resources), the Economic Relations (equivalent exchange, ownership, distribution, credit, settlement, etc.) and economic process (input, output, income, cost, efficiency, etc.) conducted by the calculating the number of Said. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits, debt, debt, and other information. Provide relevant information to the relevant department advisory services, anyone can provide information through accounting enterprises understand the basic situation, and as the basis for its decision. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management. In the non-commodity economy, accounting directly for property and materials management in commodity economy, because of commodity production and exchange of commodities, economic activity in the property and materials are a form of value performance, accounting is used form of value the management of the property and materials. If accounting is an information system, and mainly focused on corporate and external information users, then that is an economic management accounting activities was mainly within the enterprises, the. History and reality, the accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
iwilltrymybesttostudysubjects,iwillcorrectmyfaultsandputdownmymostlyhearttothenextturn.studyismymostimportantthings,imustknow.i'manactive，lovelyandclevergirl.intheschool，myfavouritesubjectismaths.perhapssomeonethinksit'sdifficulttostudywell.butilikeit.ibelivethatifyoutryyourbest，everythingcanbedonewell.thenewtermwasbegin,butitismyfirstyearinmyhighschoollife.ithinkit'llbeveryinterestingandbusy.duringthefirstyear,imustdomoreexersicesonmyenglish.becauseiverylikestudyenlish.notonlyimustworkhardonmyenglish,butalsoimustworkhardonmyothersubjects.theyareallveryimportant.ihopeicanenjoymyselfinthefirstyear,andhaveagoodgrades!我会尽我最大努力来学习，我会纠正我的缺点和静心来学，我主要是学习，它是我最重要的事，我是知道的。我是一个积极的，可爱和聪明孩子，在学校，我最喜欢的科目是数学.也许有人认为是很困难的，但是我喜欢它。相信我，如果你拼尽全力，什么都可以做得很好。新一届的开始，但它是我的第一年，我的高中生活。我认为这会非常有趣而繁忙的。在第一年，我必须做我的英语更好。因为我很喜欢学习英语。不仅我要努力的我的英语水平，但必须在我的其他科目的努力。他们都是非常重要的。我希望我可以享受第一年自己，并有好成绩！
去/有道/上看看，那边有很多从福布斯等网上转载的文章，都有翻译，难度不是很大。。。
Our little boy came up to his mother in the kitchen one evening while she was fixingsupper, and handed her piece of paper that he had been writing on. After hismom dried her hands on an apron. She read it, and this is what it said: For cutting the grass $5.00 For cleaning up my room this week $1.00 For going to the store for you $0.50 Baby sitting my kid brother while you went shopping $0.25 Taking out the garbage $1. 00 For getting a good report card $5. 00 For cleaning up and raking the yard $2. 00 Total owed： $14.75 Well，I’ll tell you，his mother looked at him standing thereexpectantly，and boy，could I see the memories flashing through her mind. So she picked up the pen，turned over the paper he’d written on，and this is what she wrote： For the nine months I carried you while you were growing inside me，No Charge. For all the nights that I’ve sat up with you，doctored and prayed for you，No Charge. For all the trying times，and all the tears that you’ve caused through the years，there’s NoCharge. For all the nights that were filled with dread，and for the worries I knew were ahead，No Charge. For the toys，food，clothes，and even wiping your nose，there’s No Charge，Son. When you add it all up，the cost of my love is No Charge. Well，friends，when our son finished reading what his mother had written，there weregreat big old tears in his eyes，and he looked straight up at his mother andsaid：“Mom，I sure do love you. ”And then he took the penand in great big letters he wrote：“PAID IN FULL”. 一分也不收 在一天晚上我们的小儿子来到厨房，他妈妈正在做晚饭。他递给他妈妈一张写了字的纸。他妈妈在围裙上把手擦干净以后，看到上面写着： 除草 5美元 这个星期打扫自己的房间 1美元 为你去商店 0。5美元 当你去商店的时候看护小弟弟 0。25美元 倒垃圾 1美元 得到优异的成绩单 5美元 打扫庭院 2美元 共计：14。75 美元 好吧，我告诉你，她妈妈那看着他期待的站在那，孩子，我怎么知道她灵机一动，拿起笔，把纸翻过来，在上面写道： 怀你9个月，让你慢慢长大 一分也不收 陪你度过每一个夜晚，照顾呵护你 一分也不收 这么多年来为了你度过难熬的时光，为你流的泪 一分也不收 为了你而惊恐担心的日日夜夜 一分也不收 为你买玩具，吃的，衣服和为你擦鼻涕 一分也不收，儿子 当你把这些全部加起来，我全部的真爱 一分也不收 朋友们，当我们的儿子读完她妈妈写的一切后，他的眼睛中闪烁着晶莹的泪花，他抬头看着他妈妈说：“妈妈，我当然也爱你。”然后，他拿起笔写了几个大字：“全部偿还。” 这篇有点老了= =估计很多人听到过，不过刚好千字左右，难度也不大，适合初二水平My FatherThere is always a brilliant image living in my heart. That is my dearfather. Seen through the eyes of many other people, father seems to be a veryordinary person. But he is quite extraordinary in my eyes, I have never lost mywonder at his good-personalities such as diligence, devotion, care, optimismever since my childhood.Being a farmer, father works very hard in the fieldsall the year round. He works from dawn till dusk every day and even tillmidnight when it is the harvest season. He seldom enjoys leisure with otherfarmers even if the farm work is not much. He chooses to live a busy life withreluctance to stop for a while.Father devotes all himself to our family. As weare poor, he always tries his best to support our family and afford thetuitions for my brother and me. For the whole family, for brother and me, henever stops working laboriously in the fields throughout the year. Now he hasgot a wrinkled face and white hair because of excessive hard work, looking mucholder and weaker than any other person of his age. In spite of all this, fathernever complains to us. It is his full devotion that we're living a better lifenow. It is his full devotion that both my brother and I are able to study atcollege.Father shows much care to us children and my mother as well. Wheneverthere is any delicious food on the table, he just leaves it to us while he takesthe simple one himself. If my brother and I fall ill, he will not hesitate amoment to get some medicine for us or take us to see the doctor. My mothersuffers a bad disease. Father looks after her very carefully. He never letsmother do any heavy work both at home and in the field. Mother appreciates himm much that she often praises him as a model husband before others.Father is aperson full of optimism. He never complains about our poor life. He is neverfrustrated by trouble. He often tells us that everything will be all right ifwe have enough confidence in life. Due to his optimism, we are all confident toface our life and work.We all think that father is not in the least an ordinaryman. He plays an extraordinary role in my family.His great image isdeeply carved in my mind.我的父亲一直以来，总是有一个辉煌的形象活在我的心中。他就是我亲爱的父亲。和（眼睛）所看到的其他许多人相比,父亲似乎是一个非常普通的人。但在我的眼里，他还是很出色,从我童年开始，我从没对父亲良好品格如勤奋、奉献、保健、乐观的形成失去过兴趣。从成为一个农夫后,一年到头父亲在田里工作很努力。他工作每天从拂晓到黄昏,甚至到午夜。他很少享受闲暇即使农场的工作并不多。他选择了一个繁忙的生活从来不愿停一会儿。父亲把所有自己给我们的家人。当我们很穷的时候,他总是尽自己最大的努力来支持我们的家庭和负担。他攒学费给我和哥哥。对整个家庭,对于我和我的哥哥,他从未停止工作,辛辛苦苦地全年劳作。现在他已经有一个满脸皱纹的脸和白色的头发。尽管如此,父亲对我们从不抱怨。这是他的完全的奉献,我们生活在一个更好的生活。现在。正是因为他的完全奉献,我和哥哥都能够好好学习。每当有美味的食物放在桌子上,他只是留给我们。如果我的兄弟和我生病了,他会毫不犹豫的为我们弄些药或带我们去看医生。我的母亲遭受严重的疾病。父亲非常小心地照料她。他从不让妈妈做任何繁重的工作。母亲在别人面前经常称赞他是一个模范丈夫。父亲是一个充满乐观的人。他经常告诉我们,一切都会好起来的，让我们有足够的信心在生活。面对自己的生活和工作。我们都认为父亲是不普通的男人。他扮演着一个重要的角色他的伟大的形象深深的雕刻在我脑海中。这篇的话翻译我自己翻到可能有点不是很准，难度比上面的要大些，字数多些 但也适合初二
行会 高喊看坑汉口
我。。知。。道加。。我。。私。。聊