翻译练习及答案

翻译练习及答案（共6篇）

1.翻译练习及答案 篇一

文言文练习答案及翻译

太学李月生，升宇翁之次子也。翁最富，以缸贮金，里人称之“八缸”。翁寝疾，呼子分金：兄八之，弟二之。月生觖望。翁曰：“我非偏有爱憎，藏有窖银，必待无多人时，方以畀汝，勿急也。”过数日，翁益弥留。月生虑一旦不虞，觑无人，即床头秘讯之。翁曰：“人生苦乐，皆有定数。汝方享妻贤之福，故不宜再助多金，以增汝过。”盖月生妻车氏，最贤，有桓、孟之德，故云。月生固哀之。怒曰：“汝尚有二十余年坎壈未历，即予千金，亦立尽耳。苟不至山穷水尽时，勿望给与也!”月生孝友敦笃，亦即不敢复言。

无何，翁大渐，寻卒。幸兄贤，斋葬之谋，勿与校计。月生又天真烂漫，不较锱铢，且好客善饮，炊黍治具，日促妻三四作，不甚理家人生产。里中无赖窥其懦，辄鱼肉之。逾数年，家渐落。窘急时，赖兄小周给，不至大困。无何，兄以老病卒，益失所助，至绝粮食。春贷秋偿，田所出，登场辄尽。乃割亩为活，业益消减。又数年，妻及长子相继殂谢，无聊益甚。寻买贩羊者之妻徐，翼得其小阜;而徐性刚烈，日凌藉之，至不敢与亲朋通吊庆礼。忽一夜梦父曰：“今汝所遭，可谓山穷水尽矣。尝许汝窖金，今其可矣。”问：“何在?”曰：“明日畀汝。”醒而异之，犹谓是贫中之积想也。次日，发土葺墉，掘得巨金，始悟向言“无多人”，乃死亡将半也。

异史氏曰：“月生，余杵臼交，为人朴诚无伪。余兄弟与交，哀乐辄相共。数年来，村隔十余里，老死竟不相闻。余偶过其居里，因亦不敢过问之。则月生之苦况，盖有不可明言者矣。忽闻暴得千金，不觉为之鼓舞。呜呼!翁临终之治命，昔习闻之，而不意其言皆谶也。抑何其神哉!”

9.对下列句子中加点词的解释，不正确的一项是

A. 月生固哀之

固：坚决、执意

B. 翁大渐，寻卒

渐：加剧

C. 妻及长子相继殂谢，无聊益甚

聊：依靠

D. 余偶过其居里

过：拜访

10.下列句子加点字的意义和用法，不相同的一项是

A.兄以老病卒/斧今以时入山林

B.而徐性刚烈/冰，水为之，而寒于水

C今其可矣/其皆出于此乎

D.则月生之苦况/则天地曾不能以一瞬

11.下列六句话分别编为四组，都符合李八缸所预言李月生的“坎壈”的一组是

①逾数年，家渐落②斋葬之谋，勿与校计③炊黍治具，日促妻三四作④乃割亩为活，业益消减⑤益失所助，至绝粮食⑥寻买贩羊者之妻徐，翼得其小阜

A. ①③⑥

B. ②③⑤

C. ①④⑤

D. ②④⑥

12.下列对原文有关内容的分析和概括，不正确的一项是

A.这篇小说通过讲述父亲为儿子未来的生活做周密安排的故事，塑造了李八缸这一具有远见卓识、智慧、慈爱并有些传奇色彩的父亲形象。

B.李八缸病重给儿子分钱财时，不搞平均主义，对这种明显偏向哥哥的做法，李月生很失望。

C.李八缸分财不依常规的原因，是他有一双慧眼，他看准了儿子的现在与将来，这是一般人所不具备的。

D.小说最后写李八缸用托梦的方式告诉儿子钱在哪里，这一情节运用了浪漫主义的艺术手法，深化了主题。

13.把文中画横线的句子翻译成现代汉语。(8分)

(1)月生虑一旦不虞，觑无人，即床头秘讯之。(3分)

(2)掘得巨金，始悟向言“无多人”，乃死亡将半也。(3分)

(3)翁临终之治命，昔习闻之，而不意其言皆谶也。(2分)

参考答案

9.D 经过

10.A 因为/按照 B都表转折 C都表揣测 D都是连词“那么”

11.C 解析: ②是说李月生哥哥承担丧葬费③是说李月生喜宴宾朋⑥是说李月生买得贩羊者遗孀，希望得些小钱。

12.B(“明显偏向哥哥”理解错误)

13 (1)李月生担心一旦父亲有不测，看没人时，到床头悄悄问父亲。(采分点：“不虞”，，不测或转译成“死亡”，1分;“即”靠近、接近，到，1分; “讯”，问，1分。)

(2)挖到大量金钱。这才明白父亲从前所说的“没有多少人”，原来是指家中人去世近半的意思。(采分点：“始”才1分;“向”先前，从前1分;“乃”表判断，1分。)

(3)老头子临死的时候安排事情，从前也听说过，却没想到月生父亲的话都是应验的话。(采分点：“治命”,“安排”，意思对即可，1分;“谶”应验的话或“都是谶语”1分。)

参考译文

太学院的李月生，是升宇翁的第二个儿子。升宇翁很富有，用缸贮存金钱，同乡人称他“八缸”。老人卧病在床，(他知道自己活不长了)，便唤来儿子分金钱：哥哥分得八成，弟弟分得二成。月生非常失望，老人说：“我不是偏心有爱有憎。地窖藏着钱，必须等到没有多少人时，才能把它给你，不要着急。”过了几天，老人病情更加危急。李月生担心一旦父亲有不测，看没人时，到床头悄悄问父亲。父亲说：“人生的`苦乐，都有定数。你正享有妻子贤惠的福气，所以不宜再资助你很多金钱，来增加你的过失。”原来，月生的妻子车氏很贤惠，有汉鲍照妻桓少君和梁鸿妻孟光一样的美德，所以老人这样说。他一再哀求老人。老人发脾气说：“你还有二十多年坎坷生活没有经历，即使给你千金，也会立刻耗尽。如果不到山穷水尽的时候，不要指望我给你钱。”月生非常孝顺老人，也就不敢再说什么。

不久，老人病危，不久去世。幸亏哥哥为人很好，主动承担了丧葬的费用，不跟他计较。月生天性单纯敦厚，不算计金钱，并且平常好客能喝酒，备办酒食，一天三四次催促妻子做饭，不太理会家业生产。同乡的无赖看他为人懦弱，动不动就压榨他。过了几年，家道逐渐没落。月生生活窘迫的时候，靠哥哥周济，不算十分困难。过了不久，哥哥因年老患病去世了，这样一来月生就没有人帮助他了，以致连粮食都没得吃了。他只好春天举债秋天偿还，田里的物产，打完场就没有了。于是靠卖田维持生活，家业更加败落。又过了几年，妻子和长子相继去世，月生更加没法维持生活了。后来，花钱娶了贩羊者的遗孀徐氏，希望她还有点小钱。但徐氏性情刚烈，每日辱他，以至不敢跟亲朋来往。一天晚上，月生忽然梦见父亲说：“现在你所遭遇的情况，可以说是山穷水尽了。我曾经答应给你窖藏钱财，现在大概可以给你了吧!”月生连忙问：“在哪儿?”父亲回答说：“明天给你。”月生醒后觉得奇怪，还以为是贫困中过于想得钱而做的一场梦。第二天，挖土修墙，挖到大量金钱。这才明白父亲从前所说的“没有多少人”，原来是指家中人去世近半的意思。

异史氏说：“李月生，我的患难之交，为人朴实真诚而不虚伪。我把他当兄弟与他交往，悲哀和快乐都共同承受。几年来虽然村与村相隔十几里路，竟然老死不相听闻。我偶尔经过他的村庄，也不敢过去拜访他。那么，李月生的困苦状况，那是有不可以说到明面上的地方了。忽然听说他一下子得了千金，不觉为他欢欣鼓舞。唉呀!老人临 死的时候安排事情，从前也听说过，却没想到月生的父亲的话都是谶语。这多么神奇啊!”

2.本期练习及综合测试题参考答案 篇二

1.力 力的方向上 力和距离 W=Fs 焦耳焦J 2.拉力 没有水桶没有在拉力的方向上移动距离

3.0

600 4.（1）力 力的方向 （2）15.没有改变物体的运动状态 6. 1900 0

7.8008. 2000

9.600 10.=

11.4.5

0.45

12.A 13.C 14.D 15.C 16.D

17.如图1.（提示：起重机匀速上升川时4s，水平移动用时2s）

18.小明做功为6250J.

19.挖掘机每挖一次泥土并水平移送到岸边，对泥土做功1.5xl04J.

20.（1）汽车发动机的牵引力是800N.

（2）汽车行驶230km，牵引力做了1.84xl08J的功.

21.（1）电梯在匀速运动阶段，上升的高度h.为48m，拉力F1.做功2.88xl05J.

（2）加速阶段电动机拉力F2的大小5000N-

《“功率”练习》参考答案

1.功 时间物体做功快慢p=w/t 瓦特2.所做的功 所用时间的多少 3. l.5xl04

5004xl07 4.600 5.54

72 6.800

7.5 400 10.88. 10

200

9.B

10.A 11.B 12.C 13.B 14.D 15.B16.B 17.B

18.（1）台秤（或磅秤）、刻度尺、秒表（手表）（2）B （3）如表1.

19. （1）36 km/h（或lom/s）.

（2）6xl05Pa.（3）5.4xl04W.

20. （l）2.Oxl04N.

（2）6.Oxl05J.

（3）3.Oxl04W.

《“动能和势能”“机械能及其转化”练习》参考答案

1.重力势 动 2.慢 低3.减小 不变4.不变 等于 小于 5.弹性势 动 6.增大 增大减小减小

7.变小 重力势能转化为动能 8.小于 9.大于逐渐 增大10.增大减小 不变

11.B 12.C 13.D 14.B 15.A 16.D17.C

18.木桩陷入沙中的深度

（1） 《2）< （3）物体的质量物体下落的高度 控制变量法

《“功和机械能”易错题练习》参考答案

1.C（易错选B.错选原因是不能正确估出物理书所受的重力，从而不能正确估出捡起一本书所川的力的大小，产生计算错误）

2.A（易错误地认为本题4个选项都正确.出错的原因是仅考虑了水桶受到的拉力及重力，小明和小雯对水桶的拉力没有做功.水桶所受的重力也没做功，但是小明和小雯在行走过程巾，脚要克服摩擦力做功）

3.C（易错选B.错选原冈是不能正确分析题意，物体沿着水平方向运动，不一定做的是匀速直线运动1

4.B（易错选A.错选原因是不能正确分析题意，认为运动员在下落过程中，动能增大，机械能也变大，其实在下落过程中，重力势能转化成动能，在不考虑空气阻力的情况下.机械能是不变的）

5.B（易错选A.错选的原因是忽略了洒水车在洒水过程中.质量在变小.仅根据匀速行驶来判断动能不变.根据洒水车水平行驶来判断重力势能不变.是错误的）

6.C（易错选B.错选原因是没能抓住题中的关键词“匀速”，气球在匀速上升的过程中.动能和重力势能之间不存在相互转化）

7.D（易错选B.错选原因是不能仔细阅读试题，分清运动员的状态.试题中明确告诉B点是运动员受到的重力与弹性绳对运动员的拉力相等的点，即运动员到达B点时速度最大，其动能也最大，运动员过了B点后，动能减小，运动员过了A点后，弹性势能不断增大，在C点达到最大.由于不考虑空气阻力，所以从0点到A点，运动员的机械能不变）

8.B（易错选C.错选的原因是没能抓住关键词“匀速”，小朋友下滑过程中动能不变，重力势能减小，机械能减小）

《“功和机械能”综合测试题》参考答案

1.增大不变增大 2. 24

96

3.5：6 3：44.喜鹊 燕子 5.减小 增大 6. 20

40

7.骑车下坡时，重力势能转化为动能，所以速度会越来越大

8.A 9.D

10.C 11.B 12.C 13.C 14.D15.D

16.如图2. 17.如图3.

（3）由于存在空气阻力，部分机械能转化为内能，机械能总量减小

19.（1）小方桌在沙子中的下陷深度 （2）甲 乙

（3）重力势能的大小与物体质量是否有关

20.（1）同一高度

（2）质量摩擦（阻）力

（3）木块被撞击后运动的距离 做匀速直线运动

21.（1）小王攀岩的速度.

（2）小王所受的重力G=mg-60kgxloN/kg=600N.

小王在攀岩过程中做功w=Fs=Gh=600Nx15m=9xl03J。

小王做功的功率.

（3）减轻体重，加强体能训练，穿（戴）防滑鞋（手套），轻装上阵等.

22.（1）因为匀速前进，所以牵引力F=f=4 000 N，牵引力做功w=Fs=4000Nx3xl03m=l.2xl07J.牵引力做功的功率

3.翻译练习及答案 篇三

Steve talks about his company Xiaoyan helps her friends, Mary and Polly.They have a party at Caffe Roma.Franco is their friend who owns this restaurant.They buy the wine and food wholesale.They cooperate to save money.Xiaoyan meets Steve Bracken who is an import director.He talks about his company.It buys raw materials from one country whose resources are cheap.It buys parts from another country where labour costs are low.It puts them together in a third country.Then it imports the products into Britain where they are sold.Steve cooperates with many companies.His business model makes a food profit.晓燕帮助她的朋友，Mary和Polly。她们在Caffe Roma餐厅举行聚会。Franco是她们的朋友，他是这家餐厅的老板。餐厅以批发的形式买入酒和食物。他们合作以节约开支。晓燕遇到一位负责进口的公司主管Steve Bracken。他谈论了自己的公司。他的公司从资源便宜的国家购买原材料，从另一个劳动力成本低的国家购买零部件，再在第三个国家将它们拼装组合，然后该公司将这些产品进口到英国出售。Steve和很多公司合作。他们的商业模式盈利良好。

Steve describes some business models Steve says companies want to earn a profit.One company may accept lower profits.They can quickly gain a large market share.While another company may seek higher profit margins.They sell luxury goods that have high brand value.Most companies try to cut costs using the cheapest suppliers and workers.But a few companies adopt a „green‟ model that takes care of the environment.They pay their workers a fair wage, which in not the lowest.Other companies use a start-up model.They grow very fast during the first few years when their product is in great demand.But sometimes they fail after three or four year.This is common in the city where they grow very fast at first but sometimes they fail after a few years.Some have a business model which is not sustainable.Researching the market is the best way to know which business model will suit your company.Steve说公司都希望获取利润。某些公司愿意接受较低的利润，他们就能很快获得较大的市场份额。也有公司希望寻求高额的利润，他们出售具有高品牌价值的奢侈品。大部分公司都试图通过采用最便宜的供货商和工人的方式来削减成本。但是有少数公司采用保护环境的“绿色”模式。他们付给员工合理的工资，这不是最低工资。有些公司采用启动模式，这样的公司在产品需求旺盛的最初几年成长迅速。但是有时这样的公司三、四年后就倒闭了。这样的情况在城市里很普遍，他们起初增长很快，有时几年以后就倒闭了。有些公司的商业模式不可持续。市场调查时了解自己公司适合何种商业模式的最佳途径。

1.Most companies want more_ profit __.2.Selling at a low profit can get more __ buyers __.3.Luxury goods sell at a ___ high ___ price.4.Green companies pay wages which are ____ just right ___.5.Companies which use a start-up model may grow very __ fast __ at first.6.A sustainable company can keep going for ___ more than 4__ year.Unit2

David describes the structure of the bank Xiaoyan comes to London where she learns more about banking.David Manning who is the IT manager introduces the departments of the bank.The Personal Banking Department is in the lobby on the ground floor.Here customers can pay in money.If they want to withdraw cash, then they can use the ATM in the lobby.The Business Banking Department is on the first floor.It manages the various accounts for local companies.Many accountants work on the second and third floors.Then the Foreign Department is on the fourth floor.If a local company has branches in another country, then it will use this Foreign Department.On the fifth floor is the IT Department which has the bank‟s main computer.The bank does not have a Human Resources Department.Instead, the Human Resources Director uses the main computer to manage the staff salary and pensions.晓燕来到伦敦学习与银行相关的更多内容。David Manning是IT经理，他（向晓燕）介绍银行的各个部门。个人银行部在一楼大厅。在这里客户可以支付现金。如果客户要支取现金，他们可以使用大厅里的自动取款机。商务银行部在二楼。这个部门管理着许多本地公司的账户。许多会计在三楼和四楼工作。外国银行部在五楼。如果本地的公司在国外有分公司，他们就需要用到外国银行部。六楼是IT部门，银行的计算机服务器就在这里。这家银行没有人力资源部。取而代之的是，人力资源主管用计算机主机来管理职工的工资和养老金。1.How many department are there in this bank? Four 2.Which department do public individuals use? Personal Banking 3.Which department is on the lowest floor? Personal Banking 4.Where do some accountants work? 3rd floor 5.Where does the Human Resources Director work? 5th floor 6.Who does the Human Resources Director look after? Employees

In the Business Department Most workers keep their savings in a bank.The bank pays them a small amount as interest.After collecting many deposits from people, the bank has a lot of cash.Some of the deposits are long term, so the bank expects to keep them safe for many years.The Business Department is where the bank lends out this cash to companies.If a company wants to invest in new machinery, then it can ask for a loan from the bank.The bank wants companies to borrow this cash.Then it can get high interest on the loans.The bank pays only a low interest rate to the private savers, and collects a high interest rate from the corporate borrowers.This is how the bank makes a profit.Of course, the bank doesn‟t want to lose its customers‟ money, so it is careful about companies who get a loan.If the company is at high risk to repay the loan, then the bank may refuse or charge a very high interest rate.大多数员工把存款放入银行。银行付给他们少量的钱作为利息。银行收集了大量的存款以后就有了大量的现金。有些存款是长期的，所以银行希望能够安全地保存多年。商业银行部是银行把现金借给公司的部门。如果某家公司想要投资新的机器设备，就可以向银行申请贷款。银行希望公司来借（存款）现金，这样银行就能从贷款中获得高额利息。银行向存款的个人只需支付较低的利息，从公司贷款方收取较高的利息。这就是银行如何盈利的模式。当然，银行不希望丢失客户的存款，所以对贷款公司十分小心。如果一家公司偿还贷款的风险很高，那么银行可能会拒绝放贷或者收取高额利息。1.2.3.4.5.6.Who are the customers in the Business Department? Companies What do companies do in the Business Department? Borrow money If the company pays high interest, how much does the bank trust it? Not much What does a company buy with a loan? Machinery How can a bank make a profit? Form high interest loans Who are the owners of the savings in a bank? Individual workers

Unit 3

Xiaoyan counts up how much she pays as rent Xiaoyan moves into the flat above Caffe Roma.It is closer to the bank where she works, but it costs more.Last year she paid £135 each month.In twelve months she paid only 12 times of £135, which was £1,620.Now she pays £150 plus £25 for gas and electricity.She calculates that in the next year she will pay twelve times £175, which will equal £2,100.She decides to walk to work to save money.Her best friend Mary who is a student lives there too.They share the shopping and cooking.So eating together is cheaper than living alone, and saves her time.They take turns cooking dinner during the week.At weekends they usually get up after ten o‟clock and then eat out.Last Sunday, Xiaoyan got up very late at eleven thirty, and Franco cooked lunch for her.They enjoyed eating lunch.They talked about the lease and how to pay the rent.Xiaoyan agreed to pay him automatically each month through her bank.晓燕搬入了Caffe Roma餐厅楼上的公寓。这里离她工作的银行很近，但是价格也要高。去年她每个月付135英镑，12个月只需要付135英镑的12倍，也就是1620英镑。现在她付150英镑加上25英镑用于天然气和电。她计算出下一年他要支付175英镑的12倍，也就是2100英镑。她决定走路去上班来节省开支。

她最好的朋友Mary也住在那里，她还是个学生。她们一起支付购物和做饭的开销。这样看来，一起吃比单独住要便宜，而且节省时间。工作日，她们轮流做饭。周末她们通常10点以后起床，然后在外面吃饭。

上个星期天，晓燕起得很晚，十一点半才起床，Franco为她做了中饭。他们一起吃中饭，谈论租房合同和租金的支付方式。晓燕同意每个月通过她的银行自动转账的方式支付（他）租金。

1.Caffe Roma is near the bank.T 2.No one else is living there.F 3.Xiaoyan and Mary cooperate together.T 4.Xiaoyan cooks dinner five times a week.F 5.Xiaoyan buys the flat.F 6.She pays the rent through e-banking.T

Xiaoyan asked about accounting Yesterday Xiaoyan went to the second floor where the accountants worked.Xiaoyan asked what their main task was, and what other things they did.They said they mainly added up lots and lots of numbers which customers provided.They also studied different ways of accounting.She was surprised that the accountants spent a lot of time checking each other!Last week they checked the accountants at the overseas branches.The accountants find that errors are often caused by different accounting systems.Sometimes the local laws are different.In England the sales tax is twenty percent(20%)and in Japan only five percent(5%).In other countries it may be higher or lower.The data for each region are collected to match each local tax system.Then they prepare the final accounts.They use the mainframe computer to help them.It has good software applications for accounting.昨天晓燕去了会计人员工作的二楼。晓燕询问了他们的主要工作是什么，其他的工作有哪些。他们说他们主要合计消费者提供的大量数据。他们也学习不同的计算方法。令她吃惊的是，这些会计人员花了大量的时间相互核对账目。上个星期他们核对了海外分总司的账目。

会计师们发现很多问题常常是由于不同的财会制度造成的。有时本地的法律有不同。英国的营业税是20%，日本仅5%，其他国家或高或低。每个地区的数据被收集整理出来，以便与各地的税务制度相匹配。会计师们制作最终的账目，他们用大型计算机来帮助他们计算。这种大型计算机具有用于财会方面的优质应用软件。1.Who worked on the second floor? Accountants 2.Why did Xiaoyan go there? To learn something 3.What did Xiaoyan do on the second floor? She asked some questions 4.What often causes errors in accounting? Different tax systems 5.Who prepares the final accounts? Accountants 6.Which country charges sales tax higher than England? Not mentioned Unit 4 Franco visits the bank The bank worries that Franco does not keep the books for his restaurant.The manager, Mr.MacCallan, explains to Franco that the bank needs a financial statement.“This will tell us how well your restaurant is doing.” A financial statement is a formal report of the performance last year.It says how much money came in, and how much money went out.Also it suggests what next year will be like.So the bank can judge how much money to lend to the restaurant.The bank can assess the risks involved.If the risk is high, then the bank may refuse to loan any money, or will ask for high interest to be paid.Mr.MacCallan asks Franco to go home and find all the receipts from last year.“Please prepare your books, and give us a financial statement.” He says to Franco.银行担心Franco没有保存他餐厅的账簿。MacCallan经理向Franco解释说银行需要一份财务报表。“这将告诉我们你的餐厅运作的有多好。”财务报表是表示上年度业绩的正式报告，说明了收入多少和支出多少。也给出了下一年度的走势情况。这样银行就可以决定借多少额度给这家餐厅。银行也可以评估相关的风险。如果风险很高，银行可以拒绝贷任何钱，或者要求支付高额利息。MacCallan让Franco 回家找出去年的所有收据。“请准备好你的帐簿，给我们一份财务报表。”他对Franco说。

1.What does the restaurant NOT have? Books 2.Who is the bank manager? Neil MacCallan 3.What does the bank want? A statement 4.What does a financial statement say? Income and outgoings 5.The bank will lend money if the risk is __low__.6.Did Franco bring his books? No

Everyone is helping Franco Steve and David help Franco.Together they prepare his accounts to show the bank manager.Xiaoyan helps too.Franco finds his receipts from last year.They add up the costs for food, and then the costs for gas, for electricity, and for water.They also calculate the cost of paying staff.Franco paid health insurance, and accident insurance too.Finally they calculate all the income from customers.The accounts have two columns.The left column is for money out, and the right column is for money in.Steve writes a list of the income from customers in the right column, and the costs of food, utilities, and staff in the left column.At last he calculates the difference.There is a small profit of £4,500.It is not enough to buy new tables and chairs.However, the bank will be happy, because it was a profit, not a loss!Steve和David帮助Franco。他们一起准备账目来给银行经理。晓燕也帮忙了。Franco找出了去年的所有收据。他们计算了食物、天然气、电和水的开销总和。他们也计算了人工成本的总数。Franco交了健康保险和意外保险。最后他们计算了从顾客处获得的收入。帐簿包括两栏。左栏记货币支出额，右栏记货币流入量。Steve在右栏写下从顾客处获得的收入。左栏记食物、水电和人工工资的成本支出。最后计算两栏的差额，有4500英镑的小额盈利。这笔钱不够用来买新桌子和新椅子。然而，银行会很开心，因为是盈利，而不是亏损。1.Franco needs help to _keep books_.2.How many columns do the accounts have? Two 3.On which side is income money written? Right 4.Money from customers is _income_.5.Costs for staff are _outgoings_.6.Which side shows the outgoings? Left

Unit 5 Last week Tom Walker arrived in London where his company has a new office.His company started up six months ago in Hong Kong.Now they are expanding their business in Europe.He had to open a new bank account for his company at ABHK Bank.When he arrived at the bank, he couldn’t find where to open an account.He asked at the customer service desk.They told him to go up to the Foreign Department on the fourth floor.The bank which has a branch in Hong Kong arranged everything for him.They transferred the funds, and completed everything electronically.He thought e-banking was very efficient.Then the bank manager introduced him to their accountants who advise companies about international taxation（征税）.上个星期Tom Walker来到伦敦，那里他的公司有一个新的办事处。他的公司六个月前在香港成立。现在他们在欧洲拓展业务。他需要在ABHK银行为他的公司开立一个新的银行账户。当他来到银行，他不知道在哪里开账户。他在客户服务处询问了一下，他们告诉他到四楼的外国银行部。这家银行的香港分行已经为他准备好了一切。他们进行了资金转账，所有事情都通过电子化完成。他觉得电子银行十分高效。然后银行的经理把他介绍给会计师，会计师会对公司的国际征税提出建议。

1.Where is Tom Walker’s company’s head office? Hong Kong 2.When did his company start? About half a year ago 3.Where did he open a new account? In the Foreign Department 4.What did the Hong Kong office send to London? Money 5.What do the accountants help with? Tax laws

Most people who live in the city have bank accounts.A current account is one that has cash put in or withdraw at any time.Their monthly salary goes automatically to this account.Many also have a deposit account for their long-term savings with interest.On the other hand, all registered companies(where they are in the country or in the city)must have a bank account and show their books to the government.They must pay lots of different taxes – including consumer tax, import or export tax, sales tax, and tax on profits.That is why companies employ accountants.While the companies are busy doing their business, the accountants are busy looking after the books for them.They also prepare the annual financial statement.大多数居住在城市里的人都有银行账户。活期账户就是人们可以随时把现金存入或者取出的账户。他们的月薪自动转账到这个账户。很多人也还有一个存款账户用来存有利息的长期存款。另一方面，所有有登记的公司（无论是农村的还是城市的）都有一个银行账户并且把他们的账簿上交给政府。他们需要支付不同的税—包括消费税，进出口税，营业税，和所得税。这就是公司需要聘请会计师的原因。当公司忙于开展业务的时候，会计师忙于帮助公司照料他们的账簿。他们还要准备年度财务报表。1.Everyone has a bank account.F

2.Companies pay salary into current accounts.T 3.Only in the city registered companies pay many kinds of tax.F 4.Companies must pay income tax.F 5.Accountants prepare financial statements every year.T

Unit 6

Different kinds of bank account Franco has two accounts at the bank.One is his personal current account, which costs him £125 per year.If he kept an average monthly balance of more than £10,000 in this account, then he wouldn‟t pay any bank charges.The other is the one which he uses for his restaurant business.“You don‟t have any long-term deposit account, do you?” said Mr.MacCallan.“If you had more than £1,000 in a deposit account, then you would get 4.5% interest on this every year.” Franco thought to himself that would be £45 extra per year free.“That would make good business sense.” He thought.Franco有两个银行账户。一个是他的个人活期账户，这个账户每年需要支付125英镑的费用。如果他的账户保持平均每个月10000英镑的余额，就不用支付任何的银行费用。另一个账户是用于他的餐厅业务的。“你没有任何定期储蓄账户，对吗？”MacCallan说，“如果你的储蓄账户有多于1000英镑的存款，每年就能获得4.5%的利息。”Franco想那就每年能有45英镑的额外收入了。“那可具有不错的商务意义”他想。1.Franco has a long-term deposit account.F 2.His personal account has less than £10,000.T 3.Franco pays the bank for his current account.T 4.A deposit account pays interest.T

5.Franco doesn‟t think 4.5% interest is good.F 6.Some income comes from a deposit account.T

Getting a loan Mr.MacCallan read Franco’s financial statement.The assets include a lot of prime real estate.The land alone is worth £235,000, and on this land the restaurant is worth more than £158,000.Franco has a very high cash flow with more than £15,000 going in and out every month, but not much extra left over at the end of each month.Since there is only a little left, then he wouldn‟t have enough to pay the interest on a loan.“Why don‟t you apply for a mortgage?” Mr.MacCallan suggested.“The restaurant is good collateral, isn‟t it?” So you would easily get a mortgage of £100,000.” He also suggested a start-up loans are suitable for businesses that need high investment without any strings attached,” he explained.Franco decided to apply for both.Then he would be able to expand the restaurant.McaCallan先生看了Franco的财务报表。他的资产包括很多的主要房地产。单土地价值就有235，000英镑，而建在这块地面上的餐馆价值158，000英镑。Franco每个月出入的现金流很高，达到15，000英镑以上，但是每个月的额外结余不多。由于每个月剩余的钱不多，他将没有足够多的钱来支付贷款利息。“为什么不申请抵押贷款呢？” McaCallan先生建议。“餐馆就是一个很好的抵押，不是吗？这样你就可以很轻松地得到100，000英镑的抵押款。”他还建议了一项启动贷款，这项贷款的前五年利率为0%。“启动贷款适合于那些需要较多投资，又不愿有任何附加条款的企业，”他解释。Franco决定两项都申请，那么他就能扩大餐馆规模了。1.What did Franco want to do? To borrow some money 2.What does the financial statement say? The land value 3.How much are Franco’s expenditures each month? Just less than income 4.Does Franco’s restaurant make a lot of profit? No 5.What did the manager suggest? Both “a” and “b” 6.What will a start-up loan give Franco? No mortgage

Unit 7

Use a computer to keep your accounts Franco spent many hours collecting all the restaurant receipts last week to show Mr.MacCallan.“If you used a computer for accounting, then you’d save yourself a lot of time”, urged Xiaoyan.“Every evening after work, you can input the amounts into the computer.At the end of this year, you will not need to worry.Your restaurant accounts will be printed out automatically.” Franco thought this was a good idea.The tax office sometimes checks the original receipts.So he’ll still need to put them away safely.He asks Xiaoyan and David to help him set up a computer system.They plan to buy a small computer and a software program for accounting.Franco is going to use this to keep his accounts.“And don’t forget to make backup copies,” warned David.“So you will not lose anything.”

Franco 上个星期用了大量的时间收集餐馆的收据来给MacCallan先生看。“如果你用电脑来记账，你可以为自己节约很多时间”，晓燕劝告到，“每天傍晚下班后，你可以把总数输入电脑，到年底，你就不用担心了。你的餐馆的帐簿就自动打印出来。”Franco认为这是一个好主意。税务部门有时候会核对原始收据，所以他还是需要将收据安全地保管好。他让晓燕和David帮助他建立一个计算机系统。他们决定购买一台小电脑和用于会计的软件程序。Franco将用这些来记账。“不要忘记做备份，”David提醒到。“这样你就不会丢失任何东西。” 1.What took Franco a lot of time? Finding receipts 2.Who wanted to see the receipts? Mr.MacCallan 3.What did Xiaoyan advise him to do? To buy a computer 4.What is going to happen at the end of this year? Franco will have his accounts from the computer 5.What does Franco think is a good idea? He uses a computer program for accounts 6.When would a backup copy be useful? If his computer breaks down

Franco wants to employ more staff The restaurant has only one chef, and Franco is going to employ a new assistant cook next week.The waiter works every day, and there are two students who help out part-time.“We shall be busier next month,” Franco thinks.“I’ll have to get in another waiter, to help serve up the food.” Then there will be six people working for him.If he employed the new waiter part-time, then he wouldn’t have to pay out health insurance and pension contributions for him.Franco decides that he is going to ask Mary.Perhaps she would be able to find out a friend at college who wants to get some extra cash-in-hand.Paying cash will keep everything off the books.“That’ll be easier than writing down everything,” he thinks.餐馆只有一个厨师，Franco下个星期将要招聘一位新的助理厨师。（餐厅的）服务员每天工作，还有两个兼职的学生帮忙。“我们下个月会更忙，”Franco想，“我们需要另外一名服务员来帮忙上菜。”那么，将有六个人为他工作了。如果他再招一名新的兼职服务员，他将不再为他支付医疗保险和养老保险。Franco决定问一下Mary，也许她可以在大学里找到某个想要赚些外快的朋友。用现金支付工资不用记入账簿。“这比什么都要记入账方便。”他想。1.What does the chef do? He cooks the food 2.Where will the new assistant work? In the kitchen 3.How many new employees will Franco hire? Three 4.Why does Franco decide to ask Mary? To save money 5.Who have health insurance? Full-time staff 6.Why does Franco want more staff? To improve customer service

Unit 8

Using an agent to preserve the bottom line “You don’t know the local markets.If you set up your own branches in Europe, you will take on a high risk,” warned Mark Howard.Mark has worked at the bank’s office in Paris for two years, and he has studied the business opportunities there.“Your best strategy is to expand your company online, and find an agent on the ground,” Mark explained.“And our bank can help you with buying and selling online.Wouldn’t you like to try e-commerce at relatively low risk?”

Mark recommends Camports Freight Forwarders which have acted as agents throughout Europe for many large companies.“They have built up a good reputation over the years.Give them a call, and you’ll find they are just right for your company, Steve.”

Xiaoyan is happy that Mark has persuaded Steve to be more careful.“This meeting has been fruitful,” she thinks to herself.“你不清楚本地市场，如果你在欧洲成立你自己的分公司，你将承担很高的风险。”Mark Howard提醒到。Mark在银行的巴黎办公室工作两年了，他研究了那里的市场准入机会。“ 最好的对策是在线扩大你们的生意，然后在当地找一个代理商。”Mark 解释，“同时我们的银行会在在线买卖上给予你帮助。你们难道不想试试相对风险较小的电子商务吗？” Mark推荐了Camports Freight Forwarders公司，他们在欧洲市场已经为很多大公司做过代理。“他们这几年建立了很好的声誉。给他们打个电话，你会发现他们恰好适合你的公司，Steve。”

晓燕很高兴Mark劝说Steve要更谨慎一些。她想：“这次见面很有收获。” 1.Mark talked about local companies.F 2.Steve has studied in France.F 3.Steve has set up branches in Europe.F 4.Mark advises Steve to use an agent.T 5.Camports Freight Forwarder is not reliable.F 6.Steve got some good advice.T

e-Banking and e-commerce every day after closing, each bank balances its books.In the past, they used to exchange gold.But banks in London have now stopped using gold.“Using computers to buy and sell securities is easier than shifting gold around,” Mark says to Steve and Xiaoyan.“e-Banking is more efficient and safer!”

Mark persuades Steve to open business accounts in different currencies, and do international banking online.“With e-banking you can immediately see when customers pay you.Also you can monitor any inflation and watch the exchange rates change each day.You can find out when the pound is low.This is the best time for changing your money into pounds.E-banking helps you do all these things.”

Using the internet to manage his accounts is good for the bottom line.Steve agrees, “I can keep my eye on my accounts and on the currency markets using my 3G mobile phone.Umm… improving my business model with e-commerce is good advice.每天关门后，银行都要结算帐目。过去他们常用黄金进行交换。但是在伦敦的银行现在已经停止使用黄金来结算。“用计算机来买卖有价证券要比移动黄金容易得多。”Mark对Steve和晓燕说，“电子银行更高效，更安全。”

Mark劝说Steve开立不同币种的业务账户，并在网上从事国际贸易结算。“通过电子银行，当顾客付账时，你可以马上知道。同时你也可以监控通货膨胀，观察每天的汇率变化。你可以发现什么时候英镑汇率是最低的。这个时候是把钱换成英镑最好的时机。电子银行可以帮助你做所有这些事。”

用互联网来管理他的账户对于底线来说很有用。Steve 同意：“我可以用我的3G手机密切注意我的账户和货币市场行情。用电子商务来改进我的商务模式是一个好建议。

1.Staff must work after the bank closes.T 2.Banks used to exchange gold with each other.T 3.Inflation means the value of the currency goes up.F 4.Steve will buy pounds when their value is high.F 5.E-banking helps people work at home.T 6.You can use your mobile to monitor your accounts.T

Unit 9

Accountants cooperate with tax experts There are many laws on accounting and filing returns.They change every few years.The laws on taxation change too, perhaps more often than accounting laws.Therefore accountants should cooperate with tax experts.Steve’s company was preparing the tax returns last week.A tax advisor was helping them.Together they sorted out the accounts.Last year Steve’s company started exporting machines to France.They paid import taxes and export taxes.Also they collected consumer taxes in France and then paid these to Paris and to Brussels.Their products from Asia were made more cheaply than similar items made in the USA.So they were selling very well in France, and they were making a high profit.They sold more than expected.Their bottom line is improving.This year all the directors got a larger bonus than last year.关于会计和税收的法律条款有很多。这些条款过几年就会有所改变。关于征税的法律也在改变，可能比会计法律变得更快。所以会计师需要和税收专家合作。

Steve的公司上个星期正在准备税单。一名税收顾问正在帮助他们。他们一起把账户分类。去年Steve的公司开始向法国出口机器设备。他们交了进口税和出口税。同时，他们在法国收取消费税然后支付给巴黎和布鲁塞尔。他们在亚洲制造的产品比美国制造的同类产品价格低很多。所以在法国卖的很好，他们获得了很高的利润。产品卖得比预期更多。他们的底线在提高。今年所有的主管获得的奖金比上一年多。

1.Why do accountants talk to tax experts? For the latest guidance 2.Which laws change more often? Tax laws 3.Who was advising Steve’s company? A taxation expert 4.What did Steve’s company start doing last year? Exporting into Europe 5.What does Steve’s company import and export? Machines 6.How did Steve’s company do better this year? By selling more goods

Filling accounts Once a year a company files its accounts with the government.The paperwork usually takes two to three days to complete.Steve is one of the directors of Green Import.So last week he was supervising the preparation.He was talking from Monday to Thursday with the accountants and a tax expert.They were taking longer than last year.At the same time, the accountants were paying all the different taxes, and writing the profit and loss accounts.Last Friday, all the directors had a company board meeting, where they decided on the dividends.Last year they were working harder than ever, and made a good profit for the shareholders.The senior managers and director each got a bonus.For his successful efforts last year, Steve received the largest bonus.Then they wrote the directors’ report.At last they finished, signed the papers, and then filed everything with Company House.每年公司和政府一起它公司的账目归档。这项文书工作通常需要两三天来完成。Steve是Green Import公司的一个主管，所以上星期他在管理这项准备工作。他和会计师还有税务专家一起从星期一一直讨论到星期四。他们花的时间比去年更多。同时，会计师们支付各种不同种类的税，记录利润和亏损情况。上星期五，所有的主管参加了公司的董事会议，会议上他们决定了分红方式。去年他们比任何时候都更努力工作，并且为持股人创造了高额的利润。高管和主管都能得到奖金。由于他去年的成功努力，Steve获得了大笔的奖金。然后他们写了主管工作报告。最后他们结束会议，签署文件，然后和工商管理局一起把所有的文件归档。

1.How often does a company file returns? Every year 2.Who wrote the profit and loss accounts? The accountants 3.How hard were the directors working last year? More than usual 4.What did shareholders get? Dividends 5.What did Steve’s company give him? Some money 6.What did Steve improve? His company’s profit

Unit 10 Hi Tom, How are you? Have you moved in to your new flat? We have received fifteen orders（订单）for computer screens.These orders are mostly from companies in London.Two are from Manchester.We have prepared the first container.（集装箱）We are shipping this out on the 12th of March.The customs documents（海关公文）are attached.It should take less than three weeks to arrive, if the weather is fine.You have set up a warehouse, haven’t you? If not, then could you do that in the next two weeks? This should be larger than 20m by 15m.Please make sure that there is enough space where we can store more than two container loads.By the way（顺便说）, we have asked our Hong Kong accountant for her opinion about our tax liabilities（负债）.She suggested you check with the UK authorities.They will know which taxes the London office should pay.I’m sorry you have a lot to sort out.Please let me know if there is anything you need.Best Wishes James

Tom你好，你好吗？你搬到新的公寓了吗？

我们接到了15个台电脑屏幕的订单。这些订单主要来自伦敦的公司。其中两个来自 曼彻斯特。我们第一个集装箱已经准备好了。我们将于3月12日装船运输。邮件附件为海关公文。如果天气状况良好，将在三星期以内到达。

你已经准备好仓库了，是吗？如果还没有，你能在未来两个星期内准备好吗。仓库需要大于20m*15m。请确保有足够的空间存放两集装箱的货物。顺便说一下，我们已经咨询了我香港公司的会计师关于我们应承担的税。她建议你和英国政府确认一下。他们知道伦敦公司应该付的税。

我很抱歉你很很多事情需要整理。如果有任何需要请随时告知。最真的祝福，James 1.What has Tom prepared? A new place to live.2.How many orders are from companies in London? 13 3.When do they ship the goods? On the twelfth of March 4.What did the accountant advise Tom to ask? How much tax he should pay 5.What is attached to this email? Customs clearance papers

Talking with the accountants Tom Walker has opened two current accounts for the new London office-one is pounds sterling, and the other in HK dollars.His company files accounts in HongKong.Taxes are lower in Hong Kong than in London.He wasn’t sure if his company would have to pay tax on profits in England.So he has asked the accountants at the bank for advice.The accountants have decided to ask the bank’s lawyers who will know what to do.They can tell them whether or not Tom Walker’s company should pay UK tax.The accountants advised him to keep two sets of books, and all the invoices and receipts.They said the lawyers needed a few months to check and answer.Tom Walker为新的伦敦办事处开了两个活期账户—一个英镑账户，一个港币账户。他的公司的账目整理在香港。香港的税收比伦敦低。他不确定是否他们的公司需要付利润税给英国。所以他问了银行的会计意见。会计师决定问一下银行的法律顾问谁知道该做什么。他们会告诉他是否Tom Walker的公司需要付给英国税。会计师建议他保存两套账簿，所有的发票和收据。他们说律师需要几个月的时间对这个问题进行确认和给予答复。1.Tom has opened a total of four bank accounts.F 2.Taxes are higher in London.T 3.The accountants know how to pay tax on profits.F 4.The bank employs lawyers.T 5.The accountants will keep the receipt.F

Unit 11 Then bank helps Steve set up offshore accounts David explains to Steve how offshore accounting is used by international business.The ABHK bank owns a small bank in Jersey in the Channel Islands.Tax rates on profits are much lower there than in the UK.David is persuading Steve to open offshore accounts in Jersey, so that his company pays less tax.Steve’s company operations are being expanded in Europe.If their export business is moved offshore, then the accounts will be easier to prepare.Although Steve at first though England was safer, David persuades him that Jersey is just as safe as England.Since Jersey is part of the British Isles, many companies open an office there.At last Steve decides to follow David’s advice.He writes a report for the other directors, in order that they understand this change.If they agree, his company will register a new office in Jersey.David向Steve解释离岸银行账户如何在国际贸易里运用。ABHK银行在海峡群岛的泽西岛上有一家小分行。那里的利润税率比英国低很多。David正在劝说Steve在泽西岛开个离岸账户，这样他的公司可以少交一些税。

Steve公司的运营正在向欧洲大陆拓展。如果他们的出口业务移到境外进行，那么会计核算就会简单一些。尽管Steve起初觉得英格兰安全一些，David说服他（相信）泽西和英国一样安全。由于泽西是不列颠群岛的一部分，很多公司在那儿设立办事处。最后Steve决定听从David的建议。他给其他的主管写了一份报告，以使他们明白这一变化。如果他们同意，他的公司将在泽西设立一个新的办事处。

1.International companies use offshore accounting.T 2.Steve knows a lot about offshore accounting.F 3.Companies in Jersey pay low tax.T 4.Steve’s company is based in Jersey.F 5.David dissuades Steve from using offshore banking.F 6.The directors write a report to Steve.F

Integration with suppliers Franco has to buy good wine for his restaurant even though it is very expensive in London compared to Italy.He also buys a lot of Italian olive oil wherever it is sold cheaply.If wine and olive oil imported directly from Italy, he could save money.In Sicily, his uncle has an olive oil business, and his cousin has a winemaking business.They persuade his to invest money in their business.In exchange they promise to supply regularly wine and olive oil to his restaurant.Franco will save time and money this way.His running costs will be reduced.They agree to consolidate their businesses.Franco’s uncle and cousin get a stable demand for their olive oil and wine, and Franco gets a stable supply.After their businesses are integrated, they will no longer worry about fluctuating price in the markets.Market uncertainty is reduced.即使相比意大利的价格，伦敦的葡萄酒要贵得多，Franco也不得不为自己的餐馆购买好的葡萄酒。他也会在价格便宜的地方买很多橄榄油。如果葡萄酒和橄榄油直接从意大利进口，他能节省开销。在西西里，他的舅舅从事橄榄油生意，他的表兄弟进行着红酒生产业务。他们劝说Franco 对他们的生意进行投资。作为交换，他们许诺向他的餐馆定期供应葡萄酒和橄榄油。用这种方式，Franco将节约时间和钱。他的运作成本将会降低。他们同意联合创业。Franco的舅舅和表兄弟在橄榄油和红酒上的供应稳定，Franco的需求也很稳定。在他们的业务整合后，他们将不再担心市场价格的波动。市场的不确定性会降低。1.Wine is _cheaper_ in Italy than in London.2.Franco _usually_ buys olive and wine in London.3.Franco’s restaurant uses _much_ olive oil.4.Franco’s cousin wants some _money_ for his business.5.Restaurant running costs include _buying_ food and wine.6.Usually prices go up and _down_ all the time.Unit 12

Long-term or short-term investments? Xiaoyan wants to sell her shares in the bank.She could earn more profit in other companies.Steve is worried, and wants to dissuade her from selling.High-yield stocks are good in the short term.If she invests next year in high-yield stocks, then she must follow the market closely.This takes a lot of time every day.The shares may go down quickly.If they start to go down, Xiaoyan must sell them to save her money.Steve thinks a steady return on her investment may be better in the long term.If the yield is higher than inflation, then there is no problem.Steve recommends keeping her shares where they are.Both of them have some cash in their bank accounts.So they decide to invest a little of this in some high-yield speculative shares as a hobby.They want to see how much profit they can each make in a year.Their long-term pension plans are then safe, and they can maybe make some extra money on the short-term investments.晓燕想要把她在银行的股份卖掉。她可以在其他公司获得更多的利润。Steve很担心，他想阻止她卖股份。高收益的股票对短期投资来说很有利。如果第二年她投资高收益的股票，她必须要密切关注股市行情。这就需要每天花大量的时间。股票可能会快速地下降。如果股票开始下行，晓燕必须卖出股票来保值。

Steve认为从长远来看有一个稳定的投资回报会更好。如果收益高于通胀，就没有任何问题。Steve建议她把股票放在那里别动。

他们两个的银行账户都有一些现金。所以他们决定投资一小部分在高收益的风险性股票上，权当爱好。他们想看看一年后没人能赚多少利润。他们的长期退休金计划很安全，同时他们可以在短期投资上获得额外的利润。

1.Some bank shares are owned by Xiaoyan.T 2.Xiaoyan wants to buy new shares.T 3.4.5.6.Some other shares can give more profit.T High-yield shares can give a steady return.F Low-risk shares are not good in the long term.F Pension plans are usually long-term plans.T

Planning for a pension Xiaoyan is reviewing her financial situation and has asked the bank’s accountants for advice.She has a monthly salary, and some shares in the bank.Although a small pension will be paid by her bank, it will not be enough to live on comfortably.Xiaoyan decides to buy a life assurance policy, so that she can get more pension income when she retires.This was suggested by the accountants.She must pay in ￡100 regularly each month, and she cannot get anything back until she is 65 years old.These kinds of assurance policies may give better yields than deposit accounts.Life insurance is also included.If one dies before 65 years old, the policy pays out much more than the investment.A life assurance can provide added security.She thinks it will be a good long-term investment.晓燕正在回顾她的财务状况，她询问了银行会计师的建议。他每个月有工资，也有银行的一些股份。尽管她的银行会为她支付一小部分退休金，但想要生活得舒适，这是不够的。晓燕决定买一份退休金理财产品，这样当她退休的时候可以获得更多的退休金收入。这是会计师给出的建议。她必须规律性得每个月支付100英镑，并且在65岁之前不会获得任何回报。这类担保合同可能比储蓄账户的收益更高些。人生保险也包括在内。如果某人65岁之前死亡，该合同的赔偿远高于投资回报。

1.Why did Xiaoyan ask the accountants? She was worried about her future.2.What was suggested by some accountants? Life assurance 3.What is a life assurance policy for? Getting a pension 4.How often does she have to pay? Monthly 5.When will she get a pension? When she is 65 years old.6.What kind of investment is life assurance? Long-term

Unit 13

A balanced portfolio will be safest Franco works hard and is earning a lot of money.He has lent some to his uncle and cousin in Sicily, while most is kept in a long-term deposit account at the bank.However his money is not being used very efficiently.The interest paid to him by the bank is quite low.If he invested in speculative high-yield shares, the profits might be five times higher.He doesn’t know much about buying and selling shares, so he asks Steve Bracken for his advice.Steve thinks Franco could buy some shares in other companies, but he shouldn’t risk too much of his savings.Steve encourages him to build up a balanced portfolio of investments.It should have some investments in safe low-yield deposits and less in high-risk shares.Steve suggests that about twenty percent of his savings can be invested in high-risk shares.Franco努力工作赚了很多钱。他借给西西里的叔叔和堂兄一些钱，但大部分则存放在银行的定期储蓄账户中。然后他的钱没有被有效利用。银行付给他的利息很低。如果他投资于具有风险的高收益股票，利润可能要比现在高5倍以上。他不太知道股票的买卖，所以他向Steve Bracken资讯建议。Steve认为Franco 可以买一些其他公司的股份，但是他不需要为他的积蓄承担太多风险。Steve鼓励他搭配一个均衡的投资组合。这需要把一部分钱投资于安全的低风险的储蓄存款，小部分投资于风险股票。Steve建议他将20%左右的储蓄用于高风险的股票投资。

1.Franco’s restaurant is not making a profit.F 2.Franco’s now has a long-term deposit account.T 3.His relatives in Italy have borrowed some money.T 4.There is low interest on high-yield shares.F 5.Steve suggests putting all his money into speculative investments.F 6.Steve recommends that Franco keeps 20% of his money in a deposit account.F

Speculating is fun Xiaoyan is closely following the value of her shares.She is plotting the price every day on large chart.This is posted up on her wall.On this graph the trends can be seen more easily than in a table of numerical data.Day by day the share price is seen to go up or down a little.Over the past year, the average value was climbing steadily in line with the rate of inflation.Some of her shares were rising in value last year, but now their price has leveled off.The price is visible as a curve with an early peak at the end of last year.For the past few months the plot looks quite flat.Xiaoyan decides that these poorly performing shares will be sold.Then her money can be put into more promising ones.She doesn’t want to lose out on higher profits.晓燕密切关注她的股票价值走势。她每天在一张大的图表上标出价格的走势。这张图表张贴在墙上。在图表上，比数据表更简单地看出走势。一天天都能看到股票价格有些上涨或下跌。过去这一年股票的平均价值在稳步攀升，与通货膨胀保持一致。

她的一些股票价值去年在上升，但现在价值趋于平稳。作为曲线，能明显看出股票的价格走势，最初的峰值时在去年年底。过去几个月走势非常平稳。晓燕决定卖出这些表现不佳的股票。然后她就可以把钱投入增长更快的股票。她不想失去高额利润。1.A table is written on Xiaoyan’ wall.F 2.The data are being shown as a curve.T 3.Xiaoyan watches her share price.T 4.Inflation was going up last year.T 5.Her shares are increasing a lot in value.F 6.Xiaoyan wants to sell her shares.T

Unit 14 Steve talks with Xiaoyan about her job experience Steve has seen a job ad for an accountant at Transworld Securities.They want someone with international experience to work in their Beijing Office.He shows the ad to Xiaoyan, who is very interested.She has all the right qualifications now.She had worked for several years in Shanghai before she came to London.After that she worked in the International Accounts Department and then then International e-Banking Division.Now she has good experience in international accounting.Steve and Xiaoyan think the job would suit her, and Transworld Securities offer a good salary-more than she gets now-plus a moving allowance and housing package.Xiaoyan knows that the cost of living in Beijing is much lower than in London.She decides to write her CV and apply for the new job.Steve看到一个环球证券公司招聘会计师的广告。这个证券公司想要为他们的北京办事处招聘一个有国际工作经验的人。他把广告给晓燕看，晓燕很感兴趣。她现在条件完全具备。在到伦敦之前她在上海工作过几年。之后她在国际会计部和国际电子银行分部工作过。现在她在国际会计事务方面有丰富的经验。Steve和晓燕觉得这个工作会适合她，并且环球证券公司提供优厚的薪水，外加安家费和一揽子住房补贴。晓燕在北京的生活成本比伦敦低很多。她决定写简历来申请这个新工作。

1.Transworld Securities is looking for an accountant.T 2.An advertisement was seen by Transworld Securities.F 3.Xiaoyan used to work in London before Shanghai.F 4.The new job is in international accounting.T 5.Xiaoyan doesn’t have enough experience to apply.F 6.It’s cheaper to live in Beijing than in London.T

Xiaoyan applies for a new job Xiaoyan was making notes to help her write her CV last week.She hadn’t written one for several years.She had left her old one in Shanghai which had all the dates of her qualifications written on.Steve showed her an example to use as a model.She worked as an Assistant Manager at ABHK for two years in Shanghai before coming to London.But she couldn’t remember how many years she had worked at Tang Investments before that.She made a list of all her accomplishments at ABHK Bank.Then she put them in the correct order.During her first year in London she had managed the accounts of several large companies.After that she worked in the IT Department, and now she is working in the International e-Banking Division.After she finished writing her work experience, she added a handwritten cover letter.Then she posted everything off to the address in the advertisement.晓燕上个星期作笔记来帮助她写简历。她已经好几年没有写过简历了。她将那份记录着她全部资历及日期的就的个人简历留在上海了。Steve给了她一份样本作为模板。在来伦敦之前她在上海的ABHK银行做过两年助理经理。但是她忘记了在那之前在大唐投资公司工作了几年。她写了一张在ABHK银行取得的所有成就的单子。然后将它们按照正确顺序排列。在她到伦敦的第一年，她管理着几家大公司的账目。之后她在IT部分工作，现在她在国际电子银行分部工作。写完工作经历以后，她加上了一张手写的信封。然后把所有这些邮寄到广告中提到的地址。

1.Did Xiaoyan write notes before writing her CV? Y 2.She emailed the CV to Beijing, didn’t she? N 3.Steve gave her a model to copy, didn’t he? Y 4.Was she employed by many companies in London? N 5.Had she worked in the IT Department? Y 6.Didn’t she type out the cover letter? N

Unit 15

“Hello.Good morning everyone.Today I want to talk about exchange rates.Here is a plot of the changes that we have seen during 2010.Please look at this graph.You can see the exchange rate between Hong Kong dollars and pounds sterling.This rate was fairly steady until July, when it started to rise steeply to a peak at the beginning of August.That was the best time to sell pounds for Hong Kong dollars.It fell during August.Then it became steady again during October.Overall we have seen an increase from 11.25 dollars per pound to 12.25.During July alone, there was almost fifteen percent change.Such large fluctuations can hurt trade because of the uncertainty for importers and exporters.They don’t want to take unnecessary risks, do they? So they reduce their exposure（暴露）and volume of business.Okay, that’s all for today.Thank you for your attention.”

“大家早上好！今天我想要讲讲汇率。这里有一张2010年的汇率情况变化表。

请看这张表。你们可以看到港币兑英镑的汇率。这个比率直到七月份都比较平稳，八月初的时候开始大幅度攀升。这时是卖出英镑买入港币的最佳时机。八月份整体回落。然后十月份的时候又开始稳定。总体来说我们看到了港币兑英镑的汇率从11.25上升到了12.25。

仅七月一个月，就有将近15个点的变化。如此大的波动会对贸易带来伤害，由于进出口商的不稳定情绪。他们不愿承担不必要的风险，不是吗？所以他们会减少业务的次数和总量。好了，今天就讲这些。感谢大家的倾听。” 1.What is this talk about? Changing money 2.How was the rate for pounds in July? Going up 3.When was the main peak on this chart? After July 4.When was the rate steady? In May 5.When was the best time to sell dollars? On 15th May

Arrange your books to pay less tax Last week Tom asked the bank’s accountants for advice.This morning the accountants explained how to keep the accounts.Tax on company profits in Britain is higher than that in Hong Kong.The start-up money sent by his Hong Kong company should be written up as a loan, they explained, and interest on this should be paid to Hong Kong.They persuaded him to keep the London business separated from that of Hong Kong.He should buy the goods from Hong Kong at a price which is close to his selling price in Britain.This will reduce the profit margin of the London Office so that less UK tax will be paid.“Let the Hong Kong office make the profit, because they pay lower tax on profit”, they advised him.“Overall, your company will pay much less tax.”

上个星期Tom向银行的会计师寻求建议。今天早上会计师解释了如何记账。英国的公司利润所得说比香港高很多。他们解释，由香港公司承担的启动资金可以记作贷款，由此产生的利息由香港方支付。他们劝Tom把伦敦的业务从香港公司独立出来。他可以从香港购入与在英国的出售价格相近的货物。这可以减少伦敦办事处的边际利润，这样在英国交的税就会减少。

“让香港公司赚取利润，因为他们付的利润所得税低”，他们这样建议Tom。“总的来说，你的公司可以少付一些税。”

4.B2U5课文翻译及课后练习答案 篇四

Dreams In-Class Reading

Are You A Dreamer?

你做梦吗？ 梦，我们为什么会做梦？梦有意义吗？真的有梦中所见之事成为现实这种事吗？几千年来人们对这些问题一直很感兴趣。过去几十年的科学发展使我们对睡眠的自然过程有了更多的认识，然而对于与梦有关的诸多问题依然没有最终答案，这些问题还在继续困惑着我们。2 人人都做梦——只不过有些人不记得做过梦罢了。人类脑电波的记录显示我们所有人入睡后就进入做梦状态。夜晚的大部分时间我们都在做梦，但只有当我们处在REM（眼球迅速转动）睡眠阶段时醒来才会记住所做的梦。眼球迅速转动阶段便是我们做梦的时候。每晚我们有四个或五个REM睡眠阶段，第一次出现在入睡后的90分钟左右。此后，梦期每90分钟复现一次，每次持续15到45分钟，持续时间随着夜晚的深入逐渐延长。3 睡眠的主要目的（除让我们休息外）也许就是让我们做梦——让我们以一种截然不同的方式回顾我们的生活、我们的忧虑和希望，以及在潜意识中观察自我，把不再需要的资料从记忆中剔除。有些梦可能是由简单的生理原因引起的。例如，梦到在灼热的煤块上行走很可能是由睡眠时脚太靠近取暖器引起的。而梦到想跑但两腿却动弹不了这种令人沮丧的境况，也许是被子裹得太紧的缘故。闹铃响了而依然熟睡的人则很可能会梦到门铃或电话铃响。所有这些都是潜意识和意识共同引导和启示我们的简单例子。不过这些从生理角度进行的解释尚不足以说明为什么我们会做梦。有些人认为梦纯粹是无稽之谈，仅仅是人脑中电脉冲无的放矢的结果，然而，有些人则认为即便是最简单的梦也具有重要的含义。有些梦反映的内心忧虑是立即可以识别的。梦见失去工作或者没了房子，也许是反映了真实的忧虑，即便这些忧虑只是潜意识的。我们大多数人都梦见过必须参加一门很难的课程的期末考试，也许是一门从未修过的课，也许是一门学得很糟糕的课。但是，有一些梦并没有这样明显的含义，对它们该如何解析呢？多少世纪以来，男男女女都从所谓的解梦字典中寻找答案，这类字典最早的有可能可以追溯到公元前5000年。根据这些字典，梦见喝酒意味着短命，而梦见喝水则预示着长寿。一直到公元200年，解梦字典受欢迎的程度仍丝毫未减。当时，古希腊的阿特米多鲁斯写了一部长达五卷的书，书中解析了3000多个梦，列举了一系列的梦符，诸如右手（表示父亲），左手（表示母亲），以及海豚（表示好兆头）。如今，图书馆和书店里有无数解析梦的书籍。对于那些解梦爱好者来说，它们依然深受欢迎。然而，多数专家警告说，读这些书时要非常谨慎。心理分析家兼作家肯尼思·桑德斯解释说：“梦与每个人的心理密切相关，因此分析往往容易出现错误和偏差。我认为，只有当你了解做某个梦的人时，才能发现这个梦的真正含义。”

After-Class Reading

成为现实的梦 1965 年11月7 日的晚上，玛丽·都特瑞做了一个噩梦。她忘不了那个梦，她的丈夫乔治也忘不了。她是这么讲述自己的梦的：“我梦见夜里自己在一座山上，电闪雷鸣，然后我看见天上一道亮光，一声巨大的撞击声后，我听到四处都是尖叫声。”

玛丽说，她随后看见地上有一只手。她感到有些害怕，但还是走上前去。然后她看见了一只胳膊，胳膊的那头是些尸体碎块。她说在梦里她尖叫起来：“快来人哪！”然后她看见一些人抬着一个大柳条筐，他们把尸体放进筐里后就走了。玛丽惊醒时还在叫喊着。“玛丽！”乔治俯下身，推推她。“怎么了？”他问。玛丽告诉他：“我刚才梦见你飞机失事死了。噢，乔治，求求你不要坐那趟去辛辛那提的航班。” 玛丽求他不要去，但是乔治不听她的劝阻。然而，在开车去机场的路上，乔治开始感到有点不对头。接着他看见一架飞机从头顶飞过，心慌得怦怦直跳。于是他明白自己不能坐那趟飞机了。他给机场打电话，取消了机票。然后他给玛丽打电话，接着乘火车去了辛辛那提。6 那天晚上，383 次航班试图在辛辛那提降落时遇上了暴风雨，飞机撞上了一座山。玛丽在电视上看到了有关的新闻报道，那情形就同她梦见的一模一样。她看见人们拿筐子运走了尸体。但是她知道乔治没事。因为有了她那个梦的预兆，乔治才得以安然无恙。7 约翰·布拉德利也做过类似的梦。他住在英格兰，是一位教师。他还是一位博物学家，喜欢带班上的学生进行校外考察旅行，了解大自然。一天晚上，他做了一个梦。这是在他安排好的一次校外考察旅行之前一个星期发生的事。他梦见自己领着班上的学生走在一条乡间的小路上，路边就是教堂墓地。在梦里，布拉德利让两个男孩带队穿过教堂墓地。他自己走在队伍的末尾，以便让小一些的孩子保持前进。然而，就在他们穿过教堂墓地的时候，布拉德利感到地面在震动，接着他听见了巨大的断裂声。然后，有个黑乎乎的庞然大物朝他砸了过来。那是一棵巨大的榆树，正好砸在这队孩子们的头顶上。10 这个梦使布拉德利非常不安，他觉得应该取消这次外出。他把这个梦告诉了班上的学生，但是他们都觉得他很可笑，而且都不愿意取消这次旅行。甚至其他老师也笑话他，跟他说不应该让孩子们扫兴。于是布拉德利同意出行。“但是你们必须答应我，”他跟他们讲，“往哪儿走你们只能听我的。” 于是，他们出发了。当他们走到那条小路时，布拉德利不让孩子们绕道穿过教堂墓地。有些孩子觉得这样做很蠢，不过他们还是按老师说的做了。走到小路的尽头，他们面前是一座跨河的桥。年纪大一些的男孩子停下来问道：“老师，我们应该走哪条道？过河呢，还是走沿河的小路？” 布拉德利停住脚步。他对那条小路有一种古怪的感觉。“过桥，”他告诉他们。于是孩子们开始过桥。接着，布拉德利听到了可怕的断裂声，同自己在梦中听到的完全一样。他回头一看，只见就在那条小路边上，一棵巨大的榆树摇摇晃晃，倒在了地上。他的预感应验了。孩子们面面相觑，然后看着自己的老师。如果刚才他们走那条小路的话，那么此刻他们就正好在那棵榆树倒下来的位置。

课内阅读练习答案

Part One Preparation 1.Brainstorming Sample Sleepwalking, also known as somnambulism(梦游症), is a sleep disorder.Sleepwalkers arise from the slow-wave sleep stage in a state of low consciousness and perform activities that are usually performed during a state of full consciousness, such as sitting up in bed, walking to the bathroom, cleaning, etc.which may involve no harm or danger.Those who work with dreams of these sorts take the position that a dream may have a variety of meanings, depending on the levels that are being explored.Nightmare refers to a very frightening dream.It may also refer to unpleasant experiences.Recurring dreams refer to dreams people have from time to time.Dream catcher is a handmade object based on a willow hoop, on which is woven a loose net or web decorated with personal and sacred items such as feathers and beads.Originated in the culture of Ojibwa, one of the largest groups of Native Americans, a dream catcher is believed to be able to change a person’s dreams.Hung above the bed, it is traditionally used as a charm to protect sleeping children from nightmares.When it comes to the interpretation of dreams, the most well-known might be The Interpretation of Dreams, a book written by Austrian neurologist Sigmund Freud.The book introduces Freud’s theory of the unconscious with respect to dream interpretation.In the book, he first demonstrates a psychological technique which makes it possible to interpret dreams.With the application of this technique, every dream will reveal itself as a psychological structure, full of significance, and one which may be assigned to a specific place in the psychic activities of the waking state.Further, he tries to explain the processes underlying the strangeness and obscurity of dreams, and to deduce from these processes the nature of the psychic forces whose conflict or cooperation is responsible for dreams.Freud’s view was that dreams were all forms of “wish fulfillment”, which means that the unconscious makes attempts to resolve a conflict of some sort.However, because the information in the unconscious is in an unruly and often disturbing form, a “censor” in the preconscious will not allow it to pass unaltered into the conscious.According to Freud, images in dreams are often not what they appear to be, and need deeper interpretation if they are to inform us of the structures of the unconscious.2.A Dream Poll Sample • I don’t think dreams can predict the future.I never take dreams seriously.To me, dreams are just meaningless nonsense.If someone claims that what they dreamed came true, it was only a coincidence.• Dreams can make me feel good.After a good night’s sleep and some sweet dreams, I feel happy and full of energy when I wake up in the morning.But of course, I don’t like terrible dreams which make me very tired.3.Talking About Your Dreams Sample A: How often do you dream? B: I dream almost every night.A: What sort of dreams do you have? Are they connected to your daily life? B: Yes, I always dream about things that are connected to my daily life.For example, after I play computer games for a long time, I dream of playing computer games.Sometimes, I can’t find a book, but then I dream that I have found it.A: Do you have recurring dreams? B: Yes, I often dream of having to take an exam I haven’t prepared for.A: Have you ever wondered about the meanings of your dreams? Do you have any satisfactory explanations for your dreams? B: I am curious about the meanings of my dreams, but I can’t come up with any explanations.A: Why do you think people dream? B: It’s hard to say.However, as a Chinese saying goes, “We think of something during the day, and we dream of it during the night.” I think when the body is at rest, the mind, probably a part of the brain, continues to work.That may be the reason why we dream.Part Two Reading-Centered Activities

In-Class Reading

Post-Reading Reading Comprehension 1.I Introduction: Questions concerning dreams have puzzled human beings.(Para.1)II Dreaming and sleeping(Paras.2-3)i Dreaming occurs when we are in a REM(Rapid Eye Movement)sleep.ii The main purposes of sleeping may be to allow us to rest and to dream.III Possible causes of dreams(Paras.4-6)i Physiological cause Example: Sleeping with one’s feet too close to a heater may cause one to dream of walking on hot coals.ii Reflection of inner fears Example: Worrying about losing one’s job may cause one to dream of losing one’s job.IV Dream interpretations(Paras.7-9)i The earliest dream dictionaries indicated that drinking wine predicted a short life and drinking water meant a long life.ii Artemidorus’ dictionary includes symbols such as right hand(father), left hand(mother)and dolphin(a good omen).iii Most experts warn that dream interpretations should be read with care.2.T 2 T 3 T 4 T 5 F 6 T 7 T 8 T 9 F 10 F 3.Sample • I agree with Kenneth Saunders’ opinion.First, different people have different personalities, social backgrounds and experiences.Since dreams are kinds of subjective activities in one’s brain, different people may see the world in different ways.Second, I think to some extent, dreams are closely related to real life.So, you are likely to make mistakes if you try to interpret someone’s dreams without knowing what exactly the person has experienced.• I think it is possible to analyze a dream without knowing the dreamer.If we share the same language, culture and physical environment, we would have a lot in common, at least, for example, the nature of human beings.Of course, people have different ways of thinking, but it doesn’t mean we can’t understand each other.I’m very interested in learning about dreams and ways of interpreting dreams.Vocabulary 1 1 explanation 2 enthusiasts 3 frustrating 4 popularity 5 unconscious 6 electric / electrical 7 movements 8 recognizable 9 interpretation 10 countless 2 1 asleep 2 sleepless 3 sleep 4 sleepy 5 asleep 6 slept 7 sleeping, sleep 8 sleeper 9 sleep 10 overslept 3 1 submerged: go below the surface of the sea, river or lake（使）浸没，淹没 subculture: the behavior, practices, etc.associated with a group within a society 亚文化 3 submarine: a special type of ship which can travel under water 潜水艇 subway: the passage under ground along which pedestrians can pass 地下通道 5 subzero:(of temperatures)below zero 零度以下的 Subtropical: belonging to or relating to parts of the world that have warm and humid weather 副热带的，亚热带的 subspecies: a subdivision of a species（物种的）亚种 subnormal: below an average or expected standard, especially of intelligence 低于正常标准的 9 subdivided: divide the parts of sth.that has already been divided 再分，重分 subtitles: words shown at the bottom of a film or television picture to explain what is being said 4 mislead nonstop unprepared misunderstanding non-verbal non-existent nonprofit uncommon unfamiliarity uncover 1 uncovered 2 misunderstanding 3 nonprofit 4 unprepared 5 uncommon 6 non-verbal 7 nonstop 8 misled 9 non-existent 10 unfamiliarity 5 1 progressed 2 puzzled 3 process 4 reflected 5 predict 6 advances 7 symbol 8 conscious / aware 9 inner 10 mode Translation 1 You will see that what I am saying now will come true.2 When young people remain single, they are open to pressure from other people.3 The problem of unemployment is tied up with the development of new technology.4 His appearance has changed so much that you may well not recognize him.5 The tour guide said that some castles date back to the 13th century.6 She has never done anything for them, whereas they have done everything they can for her.5 Part Three Further Development 1.Grammar Review 1 having ever had a chance / having ever been given a chance 2 to lock her door 3 visiting only once a month 4 to stay in full-time education 5 to phone you 6 trying to escape 7 to put their needs first 8 reading 9 to build / building the house 10 to be so rude to him 2.Vocabulary Review 1

A natural: not involving anything made by people 天然的，自然的

B neutral: a neutral color is not very strong or bright 暗淡的，不鲜艳的 C natural: to be expected;usual 合乎情理的，惯常的

D neutral: not supporting any of the people or groups involved in an argument or disagreement 中立的，不偏不倚的 2 A shattered:(cause to)break suddenly into very small pieces（使）粉碎

B crashing: hit sth.or sb.extremely hard while moving, in a way that causes a lot of damage or makes a lot of noise 撞击

C crack:(cause to)break without dividing into separate parts（使）开裂 D crash: an accident in which a vehicle violently hits sth.else 碰撞 3

A ancient: of or from a long time ago, having lasted for a very long time, or very old 古代的，远古的，古老的

B early: near the beginning of a period of time 早期的，初期的

C previous: happening or existing before the one mentioned 先前的，以前的

D ancient:(informal)when you say “sth.is ancient history”, you mean it happened long time ago and is not important now 从前的（事）4 A sign: an event, fact, etc.which shows that sth.exists or is happening 迹象，征兆 B symbol: a shape or design that is used to represent sth.such as an idea 象征

C signal: a sound or action that you make in order to give information to sb.or tell them to do sth.信号

D signs / symbols: a standard mark that is used to represent sth.符号，记号 5

A view: state of seeing or being seen from a particular place 视野 B vision: ability to see;eyesight 视力

C vision: an imagined mental picture of sth.想象，幻想

D outlook: your general attitude toward life and the world（对生活、世界的）观点，见解

E view: personal opinion or attitude 观点，看法 6

A errors / mistakes: things done incorrectly through ignorance or wrong judgment 错误，失误 B fault: if sth.bad that has happened is your fault, you should be blamed for it 过错 C error: a moral wrong 道德上的错误

D fault: sth.that is wrong with a machine, system, design, etc, which prevents it from working properly 故障

E mistake: “by mistake” is a fixed phrase, if you do sth.by mistake, you do it without intending to 错误地（并非故意）7

A confused: unable to think clearly 被弄糊涂的

B confusing: difficult to understand;puzzling 令人迷惑的

C confusion: a situation in which sb.wrongly thinks that a person or thing is sb.or sth.混淆 D confuse: mistake one person or thing for another 混淆 8

A conscious: noticing the existence or presence of sth.particular 意识到的，知道的 B unconscious: in the state of having lost consciousness 失去知觉的

C subconscious: present at a hidden level of the mind 潜意识的，下意识的

D consciousness: the state of being awake, thinking and aware of what is happening around you 意识，神志清醒 3.Interpreting Dreams Sample 1 Her dream tells her that she would feel the same about herself as she does about the sow if she did not control her eating.The dream reflects her inner conflicts between two desires: to be on diet and to indulge herself.Subconsciously the former seems to take the upper hand over the latter.2 It seems that Sara is still in love with her ex-boyfriend, although she thinks she has got over him.Now that he has a new girlfriend, she is quite conscious that she has lost him for good.The death of her ex-boyfriend is an indication of her determination of forgetting him and starting a new life.The symbol of the car accident is a good omen, implying good health of her ex.3 The poor condition of the car is an indication of poor health, poor academic or business performance.Falling down a cliff means Peter was riding in a wrong direction and failed to end up well.In this context, the dream is suggesting that Peter was doing something dangerous, and he had troubles either physically or academically.4.Describing a Dream Sample One night, I woke up from a dream to check my watch.It said 1:00 pm and it was very bright outside.I was very scared since that morning was my first day of school for the new semester, and I was supposed to wake up before 7:00 am.Oversleeping to 1:00 pm would have been terrible!I tried to get up and get out of bed.But I was unable to...instead, I went back to sleep again, and continued with my dream.Finally, I woke up and checked my watch.It was only 5:00 am, two hours before the time for me to get up for class.It was still dark outside.Not until then did I realize that the earlier checking of my watch had happened in a dream.Additional activity 1.Remembering Your Dreams STEP ONE In a short paragraph, write down the details of a dream that you once had.If you can’t remember a dream, invent one.STEP TWO Tell your dream to your partner.When you have finished, check whether other classmates can remember all the details.Your partner uses a question tag and you use short answers.Example: Partner: In your dream you were eating a giant ice-cream, weren’t you? You: Yes, I was.Partner: Suddenly it began to melt, didn’t it? You: Yes, it did.2.Four Kinds of Dreams STEP ONE Provide the features of the four categories that dreams usually fall into.1 Daily Processing: Most dreams fall in the realm of “daily processing”, clearing the garbage from our minds—dumping input from the day that’s no longer needed.We don’t remember most of these dreams, and those we do remember can usually be easily related to our lives.2 Problem-solving: “Problem-solving” dreams are just what you might think—your subconscious knows all—it knows your problems and it knows how to solve them.If the subconscious thinks its solution is important enough, up pops a problem-solving dream.We don’t always remember these dreams, but our conscious mind does and acts on them directly and, like our daily processing dreams, we can normally interpret them for ourselves.3 Psychological: For most of us, these dreams are about our relationships, past sufferings, our fears and anxieties, guilt and resentment.In these “psychological dreams”, we’re not solving a problem or making a decision, we’re simply facing something about ourselves or our current situation that’s probably been holding us back.Some of these dreams, especially those that are repetitive, require interpretation.Some repetitive dreams may first be defined as psychological in nature, but are actually indicative of physical problems that require medical attention.4 Precognitive: “Precognitive” dreams deliver psychic information.You dream about a friend and then see them the next day, or you dream your sister is pregnant and she is!For most of us, precognitive dreams aren’t so obvious because our ego shadows our psychic information with symbols.Precognitive dreams can often be identified by their quality: The light is strange, or you clearly feel that you’re in another dimension.Objects are oddly shaped or made of unusual materials.These dreams are almost always worth recording and tracking for they will be rich with information, much of which presented in symbols.STEP TWO Students work in groups to describe their dreams in turn.After each description, the other members in the group work together to determine which of the categories the dream belongs to.STEP THREE Choose the most interesting dream from the group and present it to the class.Part Four

Writing and Translation 2.Translation Practice 梦是心灵的谈话

5.中级口译翻译练习+答案 篇五

1.Bill Gates is smiling again.The boyish enthusiasm is back, and the grueling burdens of monopoly lawsuits and dotcom downturns are receding.America’s best-known billionaire is back to doing what he has always done best-designing exciting new products and making barrels of money.The Launch of Office XP,a sophisticated rethink of Microsoft’s most popular business toll at the end of this May,marks merely the opening shot in a forthcoming technological blitz that Gates is serenely convinced will cement his companuy’s status as the unshakable colossus of computing.“It’s great to see people enthused about what we are doing.”Gates happily declares.2.China,the world’s most populous nation,joined the World Trade Organization on November 10,2001,thus ending 15 years of negotiations,offering China a new place at the table of nations and giving new life to centuries of dreams.The admission is one of China’s most significant diplomatic achievements since it displaced Taiwan and took a seat on the United Nations Securities Council in 1971,soon after which then President Richard Nixon made his famous trip to Beijing.Admission means China will enjoy protection against the imposition of barriers on its goods.The United States will cease the annual review

procedure

in

which

Congress considers ending”normal trade relations” with China based on its human rights performance.中口翻译答案

1.比尔。盖茨又一次微笑了。他那孩童般的热情又回来了。那场另人身心疲惫的反垄断诉讼案以及网络公司低迷徘徊的局面正在接近尾声。美国这们闻名遐迩的亿万富翁重新做起了他一贯最拿手的工作－设计激动人心的新产品并赚得大把的钞票。

5月底，微软将其最受欢迎的办公商务软件的经典改进版Office XP投放市场，打响了该公司即将闪电式推出一系列新技术产品的第一炮。盖茨深信，这些产品将巩固其公司作为计算机行业不可动摇的“航空母舰”地位。

盖茨不无骄傲地说：“看到人们对我们所从事的工作如此热心，真是太棒了。”

2．中国这个世界上人口最多的国家，于2001年11月10加入了世界贸易组织，从而结束了15年的漫长谈判，为中国在国际上赢得了一个新的席位，并为几个世纪以来的梦想注入了新的活力。

加入WTO是自1971年中国取代台湾获得联合国安理会席位（那以后不久，理查德。尼克松总统便开始了其著名的北京之行）以来中国所取得的最为重大的外交成就之一。

6.巩固练习参考答案 篇六

1. A

可能出现的误区分析:不能准确把握公理及推论成立的前提,只靠直觉想象随意地把平面几何的有些命题推广到空间几何中.

《转化与化归在直线上平面平行或垂直中的应用》

1. （1） 如右图，设BD的中点为O，连结OE，则OE所以OB1∥EF，OB1平面B1BDD1，所以EF∥平面B1BDD1.

(2) 作MH∥C1D1，连结NH，因为A1MA1C1=A1HA1D1，且AN=A1M，AD1=A1C1，所以ANAD1=A1HA1D1，所以NH∥A1A∥DD1，所以平面MNH∥平面C1CDD1，

所以MN∥平面C1CDD1.

2. 因为AB是圆O的直径，所以∠ACB=90°，所以BC⊥AC.

由于PA⊥平面ABC，BC平面ABC，所以BC⊥PA.

又PA与AC相交且在平面PAC内，

所以BC⊥平面PAC.

又因为AF平面PAC，

所以AF⊥BC.

又已知AF⊥PC，且BC和PC是平面PBC内的两条相交直线，

所以AF⊥平面PBC.

《聚焦三视图》

1. ②④. 2. 80003,200(3+5+2).

3.

如图所示,设长方体的高,宽,高分别为m,n,k,由题意得m2+n2+k2=7,m2+k2=6,解得n=1.又1+k2=a,1+m2=b,所以(a2-1)+(b2-1)=6,即a2+b2=8,所以(a+b)2=a2+2ab+b2=8+2ab≤8+a2+b2=16,于是a+b≤4,当且仅当a=b=2时取等号.

4. (1) 该几何体的直观图如图所示.

(2) 这个几何体可看成是正方体AC1及直三棱柱B1C1Q-A1D1P的组合体.由PA1=PD1=2,A1D1=AD=2,可得PA1⊥PD1，

所以所求几何体的表面积S=5×22+2×2×2+2×12×(2)2=(22+42)(cm2).

所求几何体的体积V=23+12×(2)2×2=10(cm3).

《构造长方体巧解球与内接三棱锥的组合体问题》

1. D 2. C 3. （2） 33；（3） 22.

“立体几何初步”单元测试参考答案

1. 1,2,3或4（考查平面的基本性质）

2.2

3. 甲→④；乙→③；丙→①

4. 平行（空间两直线的位置关系）

5. 60（借助三视图考查几何体的表面积计算公式）

6. ③④

7. ③

8. 7π3

9.6,6,6π（长方体及球）

10. 75

11. 直角面面积的平方和等于斜面面积平方；中面面积等于斜面面积的14（三棱锥的性质）

12. ②③④（空间的垂直）

第13题图

13. (1）因为SA⊥平面ABC，所以SA⊥BC.

又AB是⊙O的径，C是圆周上任一点，所以BC⊥AC

而SA∩AC＝A，所以BC⊥平面SAC，SA平面SAC,

所以SA⊥BC.

（2）由（1）,可证得平面SAC⊥平面SBC

又平面SAC∩平面SBC＝SC，AF⊥SC，所以AF⊥平面SBC.

由AF⊥平面SBC，SB平面SBC,得AF⊥SB.

又AE⊥SB，AF∩AE＝A，所以SB⊥平面AEF.

14. （1）设A1C1∩B1D1＝O1，连结O1G,

可证BEGO1是平行四边形,EG∥BO1.

由线面平行判定定理,可得EG∥平面平面BB1D1D.

第14题(1)图

（2）由棱柱的定义,可得BB1D1D是平行四边形，

于是有B1D1∥BD，

连结FO，HO1,AC1,

利用中点条件,可证得FO∥HO1.

再利用平面平行的判定定理可得平面BDF∥平面B1D1H.

第14题(2)图

（3）由（2）,知平面BDF∥平面B1D1H，

要证A1O⊥平面B1D1H,

只须证A1O⊥平面BDF，

由正方体的性质,可证BD⊥平面AA1C1C,

从而得到BD⊥A1O.

第14题(3)图

设正方体的棱长为1，可得FO＝32，A1F＝32，A1O＝62.

由A1O2+OF2＝A1F2,可得A1O⊥FO，

再由线面垂直的判定定理,可得A1O⊥平面BDF，

又 平面BDF∥平面B1D1H，

所以A1O⊥平面B1D1H.

（4）由BD⊥平面AA1CC，可得平面BDF⊥平面AA1C1C.

15. （1）取AA1中点F，连结DF，DE,B1E,B1F则平面B1EDF即为所求.

（2）借助平行关系考查探究题.K为DD1中点.

（3）借助垂直关系考查探究题.不存在,

假设存在，则AC⊥平面BDD1B1，

而BD平面BDD1B1，所以AC⊥BD,

而四边形ABCD是矩形，所以四边形ABCD是正方形，所以

  

AB=AD，与AB≠AD矛盾，所以不存在.

16. （1）因为DD1⊥平面A1B1C1D1，DD1⊥平面ABCD，

所以平面A1B1C1D1∥平面ABCD，DD1⊥DA，DD1⊥DC，

于是有C1D1∥CD，D1A1∥DA.

设E,F分别为DA,DC的中点，连结EF,A1E,C1F,

有A1E∥DD1，C1F∥DD1，DE＝1，DF＝1,

第16题图

所以A1E∥C1F，于是A1C1∥EF.

由DE＝DF＝1，得EF∥AC，故A1C1∥AC，A1C1与AC共面.

过点B1作B1O⊥平面ABCD于点O，则B1O∥A1E且B1O＝A1E,

B1O∥C1F且B1O＝C1F，

连结OE,OF,

则有OE∥B1A且OE＝B1A，OF∥B1C1，且OF＝B1C1，所以OE＝OF.

因为B1A1⊥A1D1，所以OE⊥AD，

因为B1C1⊥C1D1，所以OF⊥CD,

所以点O在BD上，故B1D1与BD共面.

（2）因为DD1⊥平面ABCD，所以DD1⊥AC.

又BD⊥AC，DD1和BD是平面B1BDD1内两条相交直线，所以AC⊥平面B1BDD1.