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下面读文网小编为大家带来金融英语双语阅读:成本会计系统,希望大家喜欢!
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates. To introduce the basic ideas of cost accounting system, we present a simplified illustration to show the flow of product costs as follows:
成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。为了介绍成本会计系统的基本概念,现举一个简例来表述产品成本流程如下:
Acquisition of Materials:Materials inventory account rather than purchases account will be debited under a perpetual inventory system. Both raw materials and factory supplies are included in the inventory account. Materials ledger cards for each type of material or factory supply used make up the subsidiary record.(All figures are assumed)
材料的取得:在永续盘存制下,将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。为每一类原料设置的材料分类卡构成了辅助记录。(数字都是假设的)
(1) Materials Inventory 1,000
Accounts Payable 1,000
(1)材料盘存1,000
应付账款 1,000
Recording Factory Payroll:The total factory payroll includes both direct and indirect labor. 工厂工薪的记录:工厂工薪总额中包括直接人工和间接人工。
(2)Factory Payroll 6,000
Factory Payroll Payable 6,000 (2)工厂工薪 6,000
应付工厂工薪6,000
Recording Other Factory Costs as Overhead:Various items other than materials and labor costs are charged to Factory Overhead account.
其他工厂成本记录为制造费用:除材料和人工成本以外的各个项目记入制造费用账户。
(3) Factory Overhead 800
Accumulated Depreciation 200
Prepaid Insurance 150
Accrued Utilities Payable 100
Various Accounts 350 (3)制造费用 800
累计折旧 200
预付保险费150
应计未付公用事业费100
其他各账户350
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.
这时,产品的全部成本已累积为材料盘存,工厂工薪和制造费用等账户的借方余额。现在就可以跟踪这些成本,通过在制品和制成品账户转至销货成本账户。
Recording Requisitions of Raw Materials and Factory Supplies:This entry reflects the requisition (evidenced by the material requisitions) of all materials to be used in production. Raw materials(or direct materials) are charged directly to the Work in Process account. Costs of factory supplies(or indirect materials) become part of factory overhead.
原料和工厂用物料领用的记录:这笔记录反映将在生产中耗用的全部材料的领用(由领料单证明)。原料(即直接材料)应直接借记在制品账户,工厂用物料(即间接材料)的成本则成为制造费用的一部分。
(4) Work in Process 600
Factory Overhead 200
Materials Inventory 800 (4)在制品 600
制造费用 200
材料盘存800
Recording Distribution of Factory Payroll:Work in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. The total factory payroll is distributed, leaving a zero balance in the Factory Payroll account. The division of total factory payroll into direct and indirect labor is based on a detailed analysis of the job description, wage rates and hours worked of each employee (evidenced by such documents as the time tickets).
工厂工薪分配的记录:直接人工应借记在制品账户,间接人工则借记制造费用账户。工厂工薪的总额既已分配,工厂工薪账户留下的余额就等于零,把工厂工薪总额区分为直接人工和间接人工,要根据对工作说明,工资率以及每一雇员的工作时数的详细分析(由计时单这样一些凭证证明)。
(5) Work in Process 500
Factory overhead 100
Factory payroll 600 (5)在制品 500
制造费用 100
工厂工薪 600
Recording Application of Factory Overhead:Most firms do not apply the actual amount of overhead incurred each period to the goods manufactured during that period. Instead, overhead is applied at average rates that reflect estimates of total annual production volume and total overhead costs for the year. Predetermined overhead rates are computed by estimating the coming year’s total factory overhead cost and dividing it by an estimate of some unit of activity (such as direct labor hours, direct labor costs or factory machine hours ).
制造费用分配的记录:大多数企业不是按照每期实际发生的制造费用金额分配于该期内制造的产品,而是按照反映全年总产量和全年制造费用总额估计数的平均分配率来分配制造费用。在计算预定制造费用分配率时,要估计翌年的制造费用总额,而后除以某种估计的工作量(例如直接人工小时,直接人工成本,或工厂机器工作小时)。
(6) Work Process 1,200
Factory Overhead 1,200
(240% of direct labor cost) (6)在制品 1,200
制造费用 1,200
(直接人工成本的240%)
Recording Completed Production:This entry reflects the assignment of costs to completed production and the transfer of those costs from Work in Process to Finished Goods.
完工产品的记录:这一分录反映分配于完工产品的成本,并把这些成本从在制品账户转入制成品账户。
(7) Finished Goods 2,000
Work in Process 2,000
(7)制成品 2,000
在制品 2,000
Suppose that the firm produces a single product and the units completed in that period are 1,000 the unit product cost would be $2.
假设该企业只生产一种产品,当期的完工产量为1,000件,则产品单位成本为$2.
Recording Cost of Goods Sold:This entry transfers the cost of finished products sold (700 unit @ $2) to the Cost of Goods Sold account.
销货成本的记录:这一分录将已出售的制成品成本(700件@$2)转入销货成本账户。
(8) Cost of Goods Sold 1,400
Finished Goods 1,400 (8)销货成本 1,400
制成品 1,400
Under-or overapplied overhead (an overapplied overhead $50 in our example ) is expected at the end of interim accounting periods and is shown as deferred debits or credits on interim balance sheets. If the amount is immaterial, it is closed to Cost of Goods Sold at year-end; if material, it may be allocated among the Work in Process, Finished Goods and Cost of Goods Sold accounts.
在年度内各会计期期末,可望出现少分配或多分配制造费用(例中为多分配制造费用$50,在中期资产负债表上列示为递延借项或递延贷项。如金额不大,在年终时将结转于销货成本账户;如金额巨大,则可在在制品,制成品和销货成本等账户之间进行分配。
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成本会计是基于商品经济条件下,为求得产品的总成本和单位成本而核算全部生产成本和费用的会计活动。那么你知道成本会计用英语怎么说吗?接下来跟着读文网小编来学习一下吧。
1. Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.
成本会计系统通过使用永续盘存制定期提供产品的单位成本.
2. Experience in auditing, cost accounting and taxation is necessary.
须有审计 、 成本会计和税务方面的经验.
3. This is the current cost of a new accounting requirements.
这对现行的成本会计提出了新的要求.
4. Cost accounting analyzes a business's costs to help managers control expenses.
成本会计分析企业的成本以帮助经理控制开支.
5. On that score the old system of historic - cost accounting was worse.
基于以上那点,那么传统的历史成本会计模式更糟糕.
6. Owing to this , the part includes source document designing, account book designing, cost report designing.
根据作业成本会计的特点, 账表体系主要有凭证设计 、 账簿设置和报表体系.
7. Occupational Experience Experience in auditing, cost accounting and taxation.
有审计 、 成本会计和税务方面的经验.
8. Chapter five emphasizes on the applicability of ABC accounting in our country.
第五部分着重于作业成本会计在我国的适用性探讨.
9. Cost accounting for the selection, development is based on economic concerns.
成本会计的产生 、 发展正是基于对经济效益的关注.
10. Summary : Accounting cost accounting is a relatively independent branches.
成本会计是会计学相对独立的一个分支学科.
11. Explain the nature and purpose of cost accounting.
解释成本会计的性质和目的.
12. B .1.5 Is a cost accounting method in use?
采用了成本会计方法 吗 ?
13. Explain, apply and evaluate cost accounting techniques.
解释, 运用和评估成本会计的技能.
14. B : What is job - order cost accounting?
学生 B: 什么是分批生产成本会计?
15. Active Model for Developing XJCW Accounting Management System.
关于建立交通运输重置成本会计的构想.
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成本会计是指为了求得产品的总成本和单位成本而核算全部生产费用的会计。成本会计的中心内容为成本核算。接下来小编为大家整理了成本会计系统,希望对你有帮助哦!
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates. To introduce the basic ideas of cost accounting system, we present a simplified illustration to show the flow of product costs as follows:
成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。为了介绍成本会计系统的基本概念,现举一个简例来表述产品成本流程如下:
Acquisition of Materials:Materials inventory account rather than purchases account will be debited under a perpetual inventory system. Both raw materials and factory supplies are included in the inventory account. Materials ledger cards for each type of material or factory supply used make up the subsidiary record.(All figures are assumed)
材料的取得:在永续盘存制下,将借记材料盘存账户而非购料账户。原料和工厂用物料都包括在盘存账户中。为每一类原料设置的材料分类卡构成了辅助记录。(数字都是假设的)
(1) Materials Inventory 1,000
Accounts Payable 1,000
(1)材料盘存1,000
应付账款 1,000
Recording Factory Payroll:The total factory payroll includes both direct and indirect labor. 工厂工薪的记录:工厂工薪总额中包括直接人工和间接人工。
(2)Factory Payroll 6,000
Factory Payroll Payable 6,000 (2)工厂工薪 6,000
应付工厂工薪6,000
Recording Other Factory Costs as Overhead:Various items other than materials and labor costs are charged to Factory Overhead account.
其他工厂成本记录为制造费用:除材料和人工成本以外的各个项目记入制造费用账户。
(3) Factory Overhead 800
Accumulated Depreciation 200
Prepaid Insurance 150
Accrued Utilities Payable 100
Various Accounts 350 (3)制造费用 800
累计折旧 200
预付保险费150
应计未付公用事业费100
其他各账户350
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.
这时,产品的全部成本已累积为材料盘存,工厂工薪和制造费用等账户的借方余额。现在就可以跟踪这些成本,通过在制品和制成品账户转至销货成本账户。
Recording Requisitions of Raw Materials and Factory Supplies:This entry reflects the requisition (evidenced by the material requisitions) of all materials to be used in production. Raw materials(or direct materials) are charged directly to the Work in Process account. Costs of factory supplies(or indirect materials) become part of factory overhead.
原料和工厂用物料领用的记录:这笔记录反映将在生产中耗用的全部材料的领用(由领料单证明)。原料(即直接材料)应直接借记在制品账户,工厂用物料(即间接材料)的成本则成为制造费用的一部分。
(4) Work in Process 600
Factory Overhead 200
Materials Inventory 800 (4)在制品 600
制造费用 200
材料盘存800
Recording Distribution of Factory Payroll:Work in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. The total factory payroll is distributed, leaving a zero balance in the Factory Payroll account. The division of total factory payroll into direct and indirect labor is based on a detailed analysis of the job description, wage rates and hours worked of each employee (evidenced by such documents as the time tickets).
工厂工薪分配的记录:直接人工应借记在制品账户,间接人工则借记制造费用账户。工厂工薪的总额既已分配,工厂工薪账户留下的余额就等于零,把工厂工薪总额区分为直接人工和间接人工,要根据对工作说明,工资率以及每一雇员的工作时数的详细分析(由计时单这样一些凭证证明)。
(5) Work in Process 500
Factory overhead 100
Factory payroll 600 (5)在制品 500
制造费用 100
工厂工薪 600
Recording Application of Factory Overhead:Most firms do not apply the actual amount of overhead incurred each period to the goods manufactured during that period. Instead, overhead is applied at average rates that reflect estimates of total annual production volume and total overhead costs for the year. Predetermined overhead rates are computed by estimating the coming year’s total factory overhead cost and dividing it by an estimate of some unit of activity (such as direct labor hours, direct labor costs or factory machine hours ).
制造费用分配的记录:大多数企业不是按照每期实际发生的制造费用金额分配于该期内制造的产品,而是按照反映全年总产量和全年制造费用总额估计数的平均分配率来分配制造费用。在计算预定制造费用分配率时,要估计翌年的制造费用总额,而后除以某种估计的工作量(例如直接人工小时,直接人工成本,或工厂机器工作小时)。
(6) Work Process 1,200
Factory Overhead 1,200
(240% of direct labor cost) (6)在制品 1,200
制造费用 1,200
(直接人工成本的240%)
Recording Completed Production:This entry reflects the assignment of costs to completed production and the transfer of those costs from Work in Process to Finished Goods.
完工产品的记录:这一分录反映分配于完工产品的成本,并把这些成本从在制品账户转入制成品账户。
(7) Finished Goods 2,000
Work in Process 2,000
(7)制成品 2,000
在制品 2,000
Suppose that the firm produces a single product and the units completed in that period are 1,000 the unit product cost would be $2.
假设该企业只生产一种产品,当期的完工产量为1,000件,则产品单位成本为$2.
Recording Cost of Goods Sold:This entry transfers the cost of finished products sold (700 unit @ $2) to the Cost of Goods Sold account.
销货成本的记录:这一分录将已出售的制成品成本(700件@$2)转入销货成本账户。
(8) Cost of Goods Sold 1,400
Finished Goods 1,400 (8)销货成本 1,400
制成品 1,400
Under-or overapplied overhead (an overapplied overhead $50 in our example ) is expected at the end of interim accounting periods and is shown as deferred debits or credits on interim balance sheets. If the amount is immaterial, it is closed to Cost of Goods Sold at year-end; if material, it may be allocated among the Work in Process, Finished Goods and Cost of Goods Sold accounts.
在年度内各会计期期末,可望出现少分配或多分配制造费用(例中为多分配制造费用$50,在中期资产负债表上列示为递延借项或递延贷项。如金额不大,在年终时将结转于销货成本账户;如金额巨大,则可在在制品,制成品和销货成本等账户之间进行分配。
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如果一家公司的首席执行官和部门经理三令五申,而且还宣称尊重可持续发展,但仍不能让其员工做到捡起橡皮筋这类简单的事情,那么它面临着比投递业务每年亏损约4000万英镑更深层次的问题。下面读文网小编为大家带来职场双语阅读:从橡皮筋看管理,欢迎大家阅读!
When I come home from work in the evenings there is often something waiting for me on the doorstep.It is a red rubber band left there by the postman.When my elder son was little he would seize on these bands and add them to the giant rubber band ball he was making.But now I scoop them up along with the junk mail that has been pushed through the letter box and sling them into the bin.
当我晚上下班回家的时候,通常会在门口看到邮递员丢弃的红色橡皮筋。在我的大儿子小的时候,他会利用这些橡皮筋,把它们缠绕在自己制作的巨大橡皮筋球上。但现在我会捡起这些皮筋,然后把它们和塞进信筒里的那些垃圾邮件一起扔到垃圾桶里。
Last week I got an email from a reader who takes a more assertive approach to stray bands.For years he has been collecting them in a pot but when the pot overflowed recently he emptied the lot into a large jiffy bag and sent it to Moya Greene,chief executive of Royal Mail.He pointed out that the little red bands carelessly discarded by her staff were an eyesore, a waste of rubber – and of money.
上周,我的一位读者给我发来电子邮件,告诉了一种处理这些废弃橡皮筋的更为果断的做法。多年来,这位读者一直把收集到的橡皮筋放到一个罐子里,但当罐子最近满了的时候,他把它们全都放进一个大牛皮纸信封里,然后寄给皇家邮政(Royal Mail)的首席执行官莫亚?格林(Moya Greene)。他指出,格林的员工们随便丢弃的这些红色小皮筋令人讨厌,是在浪费橡胶和钱财。
He got a nice letter back saying that she was aware of the problem and had passed the matter on to his local delivery office. In due course he got a second letter sent by the local manager who confirmed that for years Royal Mail had been trying to make staff aware of the "nconvenient [sic] that the rubber bands cause our customers". It briefed "all staff regularly about the problem in our cuddles"(or did he mean "huddles"?) and discussed the issue during "Work Time Listening and Learning". The letter ended by telling the reader to contact the manager directly if he had further "issues regarding elastic bands", so that he could "tackle the person responsible right away".
这位读者收到了措辞友好的回信。格林在回信中称,她意识到了这些问题,并已将此事转至读者所在地的邮局处理。没过多久,他收到了第二封信,这封信是当地邮局经理寄来的。这位经理在信中强调,皇家邮政多年来一直努力让员工意识到“这些橡皮筋给我们客户带来的不便的(原文如此,用了形容词inconvenient而非名词inconvenience)”。信中写道,“所有员工定期抱在一起讨论该问题”(或者他是想说“聚在一起”),并在“工作时间聆听和学习”环节讨论这个问题。经理在信的末尾告诉那位读者,如果他有进一步“与橡皮筋有关的问题”,可以直接与他联系,以便他能“立即处理责任人”。
In some ways this wasn't a bad letter.It admitted to the existence of a problem and appeared to take some responsibility for it.Yet what it says about Royal Mail,apart from the piffling detail that its managers can neither write nor proofread, is deeply troubling.If the company can't get its staff to do something as simple as pick up litter despite years of bleating from the chief executive and line managers and despite the fact that it claims to revere sustainability,it has deeper problems than losing about £40m a year delivering letters.
某种程度上这并非一封糟糕的来信。它承认问题的存在,并表示出愿意为此承担部分责任的态度。然而,它除了暴露出经理们既不会写信、也不会检查错字这一琐碎细节以外,它对皇家邮政的揭示也令人深感不安。如果多年来该公司的首席执行官和部门经理三令五申,而且还宣称尊重可持续发展,但仍不能让其员工做到捡起橡皮筋这类简单的事情,那么它面临着比投递业务每年亏损约4000万英镑更深层次的问题。
Royal Mail's conversion to trendy management practices evidently isn't helping. No amount of huddles – or cuddles – will ever crack the rubber band problem. As for the "Work Time Listening and Learning", what has Royal Mail become? A nursery school?
皇家邮政向流行的管理方式的转变显然没有取得效果。多少次的开会或“搂抱”都不会解决橡皮筋问题。至于“工作时间聆听和学习”环节,皇家邮政变成了什么?一家幼儿园?
Even the manager doesn't seem to be expecting success as he falls back on a more traditional (though also flawed) way of getting people to do as they are told: find a culprit and give him a bollocking.
甚至那位经理似乎也没指望成功,因为他最后又诉诸更为传统(并且错误)的让人们俯首听命的方式:找到犯错者,狠批一顿。
My reader isn't the first to have seen red over rubber bands. The charity Keep Britain Tidy has calculated that Royal Mail has spent £5m buying 4bn bands in the past five years, many of which litter the streets. There have been constant calls for an answer, including the suggestion that littering postmen get fined, but all to no avail.
我的读者并非第一个对橡皮筋不满的。慈善机构“保持英国清洁”(Keep Britain Tidy)估算,皇家邮政在过去5年花费500万英镑购买了40亿条橡皮筋,其中许多被丢到了街道上。人们一直在呼吁解决这个问题,包括建议对丢弃皮筋的投递员罚款,但全都没有效果。
Fortunately I have a solution to the problem, which I've just popped into a jiffy bag and sent to Ms Greene. It's a copy of The Power of Habit by Charles Duhigg, which argues that the best way of reviving a sick organisation is to pick on one bad habit and change it. Thus when Paul O'Neill took over at Alcoa in the late 1980s he resolved to cut accidents to zero. Shareholders were first appalled but then amazed – in the process of improving safety, communication, trust, efficiency and profits were all improved too.
幸运的是,我有了一个解决办法,并把它装进大牛皮纸信封里寄给了格林。它就是一本查尔斯·都希格(Charles Duhigg)所著的《习惯的力量》(The Power of Habit),这本书指出,重振一个衰落组织的最佳方式是找出一个坏习惯,然后改正它。因此当保罗?奥尼尔(Paul O'Neill)在上世纪80年代末接管美国铝业(Alcoa)的时候,他决心将事故发生率降至零。股东们起初感到骇然,但随后感到惊奇——在改善安全的过程中,沟通、信任、效率和利润全都有所改善。
I wonder if rubber bands couldn't do the same for Royal Mail. To stop them disfiguring the nation's doorsteps would involve understanding why they get dropped in the first place. I suspect the reasons are complex and many. The fact you often see postmen running to do the job in time may be part of it. It may be that Royal Mail, despite its protestations, doesn't care about rubber bands because they are too cheap. But I am pretty sure that low morale, high absenteeism and above all poor management will have something to do with it too.
我怀疑橡皮筋是否无法为皇家邮政带来同样的契机。要想让它们不再弄脏英国家庭的门口,首先需要理解它们为何会被丢弃。我怀疑原因很复杂而且有许多。你经常看到邮递员急匆匆地赶着时间投递邮件,这可能是原因之一。另一个可能的原因是,皇家邮政尽管嘴上说得漂亮,但实际上因为橡皮筋过于廉价而并不重视。但我非常确信的是,纪律涣散、高旷工率以及管理不善(这一点最重要)也脱不了干系。
If Ms Greene were to declare that she had only one aim – to win the rubber band war–everyone would think she'd gone mad, especially as the company is preparing for privatisation next year. But if she kicked this one habit, she would unearth deeper problems and start to solve them too. She would also be saved from all the faux-important stuff that chief executives so often get deflected by.
如果格林宣布她只有一个目标——打赢橡皮筋之战,所有人都会认为她疯了,尤其是该公司准备在明年私有化。但如果她从这一积习开刀,她就会发掘出更深层次的问题,并且也会着手解决它们。她还将免受所有那些伪重要事务的困扰——首席执行官们往往被这些事务分散了精力。
On the organisation's website it says its aim is to "deliver a market-leading corporate responsibility agenda". All I want Royal Mail to deliver is my mail-without a rubber band.
皇家邮政在其官方网站上表示,其目标是“投递市场领先的企业责任”。而我只想要皇家邮政投递我的邮件——没有橡皮筋的邮件。
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摘录:如何有效管理你的博客
1. Be Brutally Honest
Honesty is always the best policy–especially when writing. Even fiction writers are honest. Authors like Stephen King and J.K. Rowling base their fictional stories on true facts. They extensively research the subjects they write about, and they’re honest when describing the fantasy worlds and stories in their imaginations. This is what makes them successful. Learning to speak and think honestly is a skill we learn, and blogging is a great way to start.
保持诚实
诚实总是最好的政策尤其当写作的时候。即使小说作家也是诚实的。作家史蒂芬•金和J.K.罗琳自己虚构的故事基于真实的事实。他们广泛研究关于他们的主题的写作,他们诚实在描述他们想象力幻想的世界和故事。这是使他们成功的方法。学习诚实说话和想象是一个我们学习的技能,博客是一个伟大的开始方式。
2. Stick to Your Passions
If you’re not passionate about what you’re writing about, you’ll never be seen as an authority on the topic. You’ll always be behind and provide old (or inaccurate) info. Your creative well will run dry rather quickly. No matter what you’re passionate about, you can create a blog around it.
坚持你的激情
如果你不热爱你写的东西,你就永远不会被视为这方面的专家。你永远是在后面并提供旧的或不准确的信息。你的创造力将干涸而迅速。不管你热爱什么,您斗可以为你所热爱的东西创建一个博客。
3. Ignore the Haters
忽略那些讨厌我的人
No matter who you are or what you do, you’ll face your share of haters. These people will pour their Hater down your throat, telling you that everything you do is wrong, and you will fail. There are various ways to deal with haters, but my personal favorite is the acquaintance zone, which is a distant and much more insulting friend zone, as you leave these people in limbo. Kindly brush those haters off–don’t even acknowledge their words. Simply shut them down and move on.
不管你是谁或你做什么,你将面对你的仇敌。这些人要将他们的仇恨塞进你的你喉咙,且告诉你所做的一切都是错的, 那样你就会失败。对付仇敌有多种方法,但我个人最喜欢的是熟人区,这是一个遥远而更侮辱的朋友圈,当你离开这些人夹在了中间。请甩掉那些仇敌甚至不承认他们的话。简单地关闭,然后继续前进。
4. Find Your Voice
找到自己的声音
If you follow the three steps above, you’ll start to develop your true voice. Once you find your voice, writing becomes much easier. Rather than thinking of what to write, you begin to write in a stream-of-consciousness manner. You’re no longer searching for words, but for topics to lend your voice to. It’s a subtle difference, but it changes everything.
如果你按照上面的三个步骤,您将开始发展你的真实的声音。一旦你找到你的声音、写作就容易得多了。而不是想写些什么,你开始写以意识流的方式。你不再寻找单词,但是主题借给你的声音。这是一个细微的差异,但是它改变了一切。
5. Keep Writing
不断书写
If you want to be a writer, you have to keep writing. You can stress about all the imperfections, fears, and other details, but continue to write. When I started, I only wrote once, maybe twice, a week. My average over the last six months is four pages per day.
如果你想成为一个作家,你必须保持写作。你可以对所有缺陷的压力,恐惧,和其他细节恐惧,但继续写。当我开始时,我一个星期只写了一次,或者两次,。我在过去6个月平均每天四页。
6. Seriously… Write More
认真对待…写更多
Michael Jordan got good at basketball by playing. Rihanna got good at singing by singing. The only way you’ll ever become a better writer is by writing. Push yourself to continue writing. Even if nobody reads it, it’ll make your site look fuller by the time someone does. Nobody wants to hit a site that only has one blog and nothing else. A deep archive makes it look like you belong there. Keep writing.
迈克尔•乔丹擅长篮球, 通过练习打篮球。蕾哈娜擅长唱歌通过练习唱歌。你成为一个更好的作家的唯一途径是通过编写。强迫自己继续写作。即使没有人读它,它会让你的网站看起来更饱满。没有人愿意触及的网站,只有一个博客。深归档使它看起来像你属于那里。继续写。
7. The Devil Is in the Details
魔鬼在于细节
The hardest part about writing is formatting. It’s not that it’s technically hard; HTML is a simple language to learn. You must be very detail-oriented, though. Learn SEO tactics to ensure maximum visibility of your blog. Pay attention to picture titles, captions, file names, and tags. Ensure every page has a header, a picture, and links to other sections of your blog. Every detail counts, and it’ll keep people on your blog longer, which will continue to help your site.
最难的部分是写作格式。这并不是说技术上很难; 超文本标记语言是一个简单的语言学习。虽然你必须非常注意细节。学习搜索引擎优化策略来确保你的博客的能见度高。注意图片标题、题注、文件名称和标记。确保每个页面都有一个标题,图片,链接到你的博客的其他部分。每一个细节都很重要,它会让人们继续留在你的博客上,这将继续帮助你的网站。
Blogging looks simple on the surface–everyone has an opinion to share. The difference between James Altucher and Joe Schmo lies in the amount of effort put into it. If you’re not willing to dedicate the time and effort necessary to succeed, you’ll always be outshined by the thousands who are. Roll up your sleeves, get your quill out, and get to writing.
博客表面上看起来简单每个人都有着自己的看法分享。詹姆斯。阿尔托奇和乔施莫的区别在于投入的工作量。如果你不愿意花必要的时间和精力来成功,你永远是公司的数千人。卷起你的袖子,开始写作。
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摘录:在我们20多岁的时候就应该知道如何管理时间,学习如何做每周回顾是一种最适合你培养的时间管理习惯。下面是读文网小编整理的双语阅读美文:20多岁时应该知道的管理时间的技巧,欢迎大家阅读。
1. Use a calendar app or calendar notebook every day
Keeping all of your appointments in your head is ineffective. That’s why successful people use calendar tools.
每天使用一个日历应用程序或日历笔记本
在你的脑海中保持你所有的预约是无效的。这就是为什么成功的人使用日历工具。
2. Use a task management tool
使用任务管理工具
Yes, keeping a to-do list is vital in successfully managing your time. At first, you may just use scraps of paper (I did that once as well).
是的,保持一个待办事项清单是至关重要的在成功地管理你的时间上。起初,你可能只使用纸片(我做过一次)。
3. Respect your need for sleep by getting 7 to 9 hours of sleep each day
尊重你需要的睡眠时间,每天7到9小时的睡眠
Cutting out sleep to have more fun or get more work done is a short sighted strategy. While you can pull off this strategy in your 20s to a degree, it is a destructive habit to form.
减少睡眠做更有趣或完成更多的工作是一个目光短浅的策略。虽然在某种程度上可以在你20多岁时实现这种策略,这是一个破坏性的习惯形式。
4. Do a weekly review of the past 7 days
每周检视过去的7天
Learning how to do a weekly review is one of the best time management habits for you to develop. The Weekly Review is a concept created by David Allen, author of the classic productivity book Getting Things Done.
学习如何做每周回顾是一种最适合你培养的时间管理习惯。每周的回顾是一个概念由大卫•艾伦经典生产率的书《时间管理》的作者发明的。
5. Plan to achieve four hours of real work per day
计划实现每天四个小时的实际工作
Did you know that project managers often assume people will be less than 100% productive per day? It’s true! You may have a standard eight hour work day but the reality is that only half of that day is likely to be highly productive.
你知道项目经理通常假定人们每天生产会少于100%?这是真的!你可能有一个标准的八小时工作时间但现实是,只达到一半就可能是高效率的。
6. Focus on a single task at a time (i.e. no multitasking!)
一次专注于一个任务(即没有多任务!)
Multitasking is a wasteful way to work. Instead, you will achieve more if you choose one activity at a time. For example, allocate one hour in the morning to work on a proposal for a client, then give yourself a short break.
多任务处理是一种浪费的方式工作。相反,你会获得更多如果你选择一次做一个活动。例如, 在早上分配客户一个小时工作,然后给自己一个短暂的休息。
7. Separate strategic and “brain dead” tasks
区分不同的战略和“脑死亡”的任务
High value strategic tasks are what companies and clients pay for – coming up with new product ideas, ways to reduce cost and other improvements. However, it is difficult to deliver creative insights all day long.
高价值的战略任务是公司和客户支付都支持的,想出新的产品创意,如何降低成本和改进其他。然而,这很难提供创造性的见解。
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英语诗歌文字优美,读起来朗朗上口,是我们英语晨读的很好阅读材料。下面是读文网小编为大家带来经典晨读双语诗歌,希望大家喜欢!
My tongue-tied Muse in manners holds her still,
我的缄口的诗神只脉脉无语;
While comments of your praise, richly compiled,
他们对你的美评却累牍连篇,
Reserve their character with golden quill
用金笔刻成辉煌夺目的大字,
And precious phrase by all the Muses filed.
和经过一切艺神雕琢的名言。
I think good thoughts whilst other write good words,
我满腔热情,他们却善颂善祷;
And like unletter'd clerk still cry 'Amen'
像不识字的牧师只知喊"阿门",
To every hymn that able spirit affords
去响应才子们用精炼的笔调
In polish'd form of well-refined pen.
熔铸成的每一首赞美的歌咏。
Hearing you praised, I say ''Tis so, 'tis true,'
听见人赞美你,我说,"的确,很对",
And to the most of praise add something more;
凭他们怎样歌颂我总嫌不够;
But that is in my thought, whose love to you,
但只在心里说,因为我对你的爱
Though words come hindmost, holds his rank before.
虽拙于词令,行动却永远带头。
Then others for the breath of words respect,
那么,请敬他们,为他们的虚文;
Me for my dumb thoughts, speaking in effect.
敬我,为我的哑口无言的真诚。
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简单的说,财务管理是组织企业财务活动,处理财务关系的一项经济管理工作。那么你知道财务管理用英文怎么说吗?下面读文网小编为大家带来财务管理的英文说法和相关英语例句,供大家阅读学习。
国际财务管理师 International Finance Manager
财务管理系统 financial management system
财务管理组织 financial management organization
财务管理与分析 Financial Management and Analysis
家庭财务管理系统 Family Financial Management
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职场如战场,需要我们时刻保持警惕才能不被社会淘汰,下面读文网小编为大家带来职场双语美文阅读,欢迎大家阅读!
Whether you are in a career you hate or happily forging on with the dream job, you’ll have to put up with politics and personalities, so you might as well change careers and enjoy the things you do, right?
无论你正处于厌恶的职位中,还是在奋勇地追求梦想职业,你都得忍受各种办公室政治和人际关系的破事,所以不妨改变当前的职业,做些自己喜欢的事情,对吗?
No matter how much you love the field you are in, some BS is going to come your way – some BS that will prevent you from doing passionate, productive work you were born to do. However, if you truly love what you do, weathering those storms will be far easier than if you are sitting in.
无论你多么喜爱自己所在的行业领域,在职业的旅途你总会遇到一些流言蜚语,其中有一些会消耗你的热情,阻碍你去完成天赋所在的工作。然而,如果你真的非常热爱自己的工作,那么经历这些狂风暴雨就会比你投入工作容易得多了。
But, let’s look on the bright side: the wonderful emotional advantages age and experience that can help you navigate that new career with ease and efficiency.
不过,不妨考虑一下光明的前途:你的优势年龄与经验,都有助你在新的行业里得心应手。
1.You see the big picture.
1.你能观全局。
Whereas at 25 you’d steam, fume and gnaw your teeth because your boss is now telling you “we should do X” – the very X you were trying to convince him to do months ago, because a coworker speaks over you in meetings and aggressively tries to take over your area of expertise…now you just don’t care. Or perhaps you care a bit, but you let it go.
虽然在25岁的时候,你可能会因为这些事情感到生气,愤怒,咬牙切齿:老板告诉你“我们应该做XX事”(而这件XX事在几个月前你已经向他请求过了),或者同事在会议上带有挑衅的意味地声称取代你的工作。不过时至如今,你已经早已毫不在乎了。也许你有点在意,但你已经让它过去了。
Your boss gives you a great career opportunity, that thieving coworker is, after all, a friend and a future reference. These are people who will in the end consciously or unconsciously admire you more for staying mature in the face of their blatant IP theft. So, you let people have little things, and you focus on the grand things to come.
你之所以能让事情过去,是因为你能通观全局:只有老板才是给你职业机会的人,而那个带有剽窃倾向同事,不管怎么说都只是一个朋友或将来的参照物。这些人到最后会有意无意欣赏你处理这种公然窃取知识产权事情的成熟。所以,你能正视别人的小动作,并且专注在更重要的事情上。
2.You are emotionally mature.
2. 你心理成熟。
By now, people’s petty hangups, insecurities, and gossip don’t irritate you anymore. If you are not a negative person or don’t want to be a part of the gossip circle, you know how to elegantly rebuff requests to join in. Perhaps more importantly, you know that your career and life don’t depend on it.
就目前看来,人们的琐碎烦恼,不安全感,以及闲言碎语都不会让你忿忿不平了。如果你是一个积极阳光的人,或者你不想加入八卦的行列,你就懂得如何优雅地拒绝请求。也许更重要的是,你很清楚你的事业与生活完全不需要赌注在这些琐事上。
You also know that most people are a bit insecure, and that their coping mechanisms are going to be all over the place. The professional world is one big kindergarten. You smile, stay nice, and go back to doing a great job.
你也知道大多数人都有点缺乏安全感,并且不管何种场合他们的应对机制都会显示出来。专业领域就像一所规模庞大的幼儿园。你微笑,待人友好,然后回归本职出色地完成工作任务。
3.You know how to say no.
3. 你懂得如何拒绝他人。
When I was younger, I had a boss who worked so hard that her lips would turn blue from cold in the room (it was so late that the heating got turned off), and who would not eat for 7 or 8 hours because she ate two meals a day. Subconsciously, regardless of the fact that I was paid far less, and an hourly employee at that, she expected the same kind of “devotion” from me. And I was dumb enough to follow, which left me exhausted and with no life outside of work.
在笔者更年轻的时候,我遇到一位非常卖力工作的老板,甚至还能看到她的嘴唇冷得发紫(因为到了晚上,中央加热系统就会关闭),她不像平常人一样每隔7到8小时就会进食一次,她每天只吃两顿。我隐隐感觉到,虽然我的薪水远远不如她,作为一名时薪制的员工,她所期待我的“付出”应与她一样。而我当时也很单纯,就按照老板的吩咐,这使我筋疲力尽,生活除了工作还是工作。
Nowadays, I say it when I need a break, even if it is, God forbid, twice a day. I am able to demand a work style that makes me most efficient, and won’t break me in the long run. I also know that I am likely not going to get fired over this. The worst that can happen: some tension and a few passive-aggressive jokes. Or getting fired. Which is better than being blurry eyed, inefficient, and, ultimately, unhappy at your job.
时至今天,我会在需要休息的时候跟老板说,尽管客观条件不允许,我也争取一天两次小憩。我有能力调整工作模式让自己更有效率,也免于在长期的工作中损害自己。我也很清楚我不会因此而逃过被解雇命运。最坏的结果就是:压力和带有负面色彩的玩笑话。或被解雇。不过这总比视力模糊,工作效率低下,以及最终讨厌这份工作好多了。
4.You know your worth.
4. 你清楚自己的价值。
The first months/year(s) in the new career are hard. You know you are smart and talented, but many won’t get it (it takes smart people to know smart people, and many people you’ll encounter are not that smart). That’s OK. You have your ego in check, and you march on, slowly introducing your ideas in a friendly manner, making alliances with the right people, and letting your ability naturally shine through. This versus the dissatisfaction of the yesteryear, when all that injustice felt personal, disheartening and insurmountable.
刚刚转行加入新公司的前几个月(或前几年)确实是困难的。你知道自己很能干有才,但很多人并不买账(因为能干的人惺惺相识,但很多你遇到的人并没有那么能干。)这也没有关系,你重新检视自己,勇往直前,以友好的姿态从容地介绍你的想法,与对的人结交朋友,你的能力就自然而然散发光芒。这样你会感到相比前一年那些让你感到针对个人的不公平,打击与压制都截然不同了。
5. You know how to manage people.
5. 你懂得处理人际关系。
It’s just how it is: people around you are not always going to be professional or mature. There’ll be those who yell. There’ll be those who want a constant companion, not a colleague. There’ll be those who respond well to an open conversation and removing tensions in a mature way, and there’ll be those who’d rather flex the boss muscle or constantly poke at you with borderline unprofessional comments. You in your 20s? Exasparated and frustrated. You now? You choose your battles – mentally file your nails during yelling, introduce boundaries to wannabe-best-friend, and even put people in their place as needed. Gently. It’s kindergarten, after all.
情况是这样的:身边的同事并不都是专业或成熟的。他们都有可能成为大嘴巴的人。他们可能成为你的长期伙伴,但不是同事。他们可能会就开放性的问题给你一个很好的回应,并以成熟的方式缓解你的压力,也有可能拍老板的马屁或常常用不专业的言论攻击你。如果是20岁的你会怎样?怒火冲天或伤心沮丧。如今的你呢?你懂得选择战役——对待这些不实言论心里有数,向他人表明你的底线是成为好友,甚至让那些人回归自己的位置上。优雅地。毕竟,只是个幼儿园嘛。
Now, I am not saying that any of the situations above are going to be easy. Some days it will all be harder than others, and some days you will, yet again, curse the fate that put you in your dream career later in life. But that’s all temporary – after all, you have also learned to breathe, exercise, confide in the right allies, and move forward with your chosen career.
It is, after all, “The War of Art”:
最后,我的意思并不是说以上所有的这些情况都很容易处理。有时候还会更困难,不过有一天你会印证自己必须改变职业的命运。不过那些都只是暂时性的,毕竟,你还得学会如何透气,锻炼,与对的盟友并肩作战,以及在自己所选的事业向前进。
这就是,“艺术的战争”
“The professional endures adversity…He reminds himself it’s better to be in the arena, getting stomped by the bull, then to be up in the stands, or out in the parking lot”.
”专业的人能忍耐变故,因为他能常常提醒自己,宁可身处竞技台,被凶猛的公牛践踏,也总比站在高台或停车场上置身事外来得有意义。”
职场英语美文相关
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备考考研英语,最重要就是提高英语阅读能力,下面读文网小编为大家带来考研英语双语美文阅读,希望大家喜欢!
Learning to play a musical instrument can change your brain, with a US review finding music training can lead to improved speech and foreign language skills.
掌握一门乐器能够使大脑发生变化。这是美国的一项最新研究发现,通过音乐训练还能够提高演讲和外语水平。
Although it has been suggested in the past that listening to Mozart or other classical music could make you smarter, there has been little evidence to show that music boosts brain power.
尽管过去就有人提到过听莫扎特或其他古典音乐可以让人变得更聪明,但是并没有足够的证据证明音乐能提高人的智商。
But a data-driven review by Northwestern University has pulled together research that links musical training to learning that spills over into skills including language, speech, memory, attention and even vocal emotion.
如今,美国西北大学的一项研究从数据出发,分析探讨了音乐训练对语言、演讲、记忆力、注意力甚至感情表达等能力的影响。
Researcher Nina Kraus said the data strongly suggested that the neural connections made during musical training also enhanced the brain for other aspects of human communication.
据研究人员妮娜·克劳斯介绍,他们的研究数据充分表明,音乐训练过程中所产生的神经元连接能增强大脑在人际沟通等方面的能力。
“ The effect of music training suggests that, akin to physical exercise and its impact on body fitness, music is a resource that tones the brain for auditory fitness and thus requires society to re-examine the role of music in shaping individual development,”the researchers said in their study.
在研究报告中,这些研究人员这样说道:“与体育锻炼对身体健康的影响一样,音乐能够增强大脑活力,增强听觉的敏锐度。所以我们有必要重视音乐在个人发展中所起的作用。”
Kraus said learning musical sounds could enhance the brain’s ability to adapt and change and also enable the nervous system to provide a scaffolding of patterns that are important to learning.
克劳斯还说,学习声乐能够提高大脑的应变能力,也可以帮助神经系统建立起一个有利于学习的架构。
The study, published in Nature Reviews Neuroscience, looked at the explosion of research in recent years focused on the effects of music training on the nervous system which could have strong implications for education.
该成果发表于《神经系统科学自然评论》上,对近几年该领域内的最新研究进行了回顾和分析。这些研究主要关注的是音乐训练对神经系统的影响及其可能会对教育产生的潜在影响。
The study found that playing an instrument primes the brain to choose what is relevant in a complex process that may involve reading or remembering a score, timing issues and coordination with other musicians.
研究发现,演奏乐器能帮助提升大脑从各种复杂的过程中分辨出有价值信息的能力,这一复杂的过程可能包括看谱、记谱,计时或与其他乐师配合等。
“A musician’s brain selectively enhances information-bearing elements in sound,” Kraus said in a statement. “In a beautiful interrelationship between sensory and cognitive processes, the nervous system makes associations between complex sounds and what they mean.”
克劳斯在一项声明中说:“音乐家的大脑能够有选择性地从声音中分辨出载有信息的元素。在感觉和认知的不断交互和融合中,神经系统能把复杂的声音和它们所表达的意思联系起来。”
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在英国公投决定脱欧后,英国首相卡梅伦24日在太太陪同下宣布,他将辞去首相职务。10月份之后,由新的首相接替他的工作。那么你想知道卡梅伦的辞职演讲都有哪些内容吗?下面读文网小编为大家带来英国首相卡梅伦辞职演讲完整版:我尽力了(双语),希望大家喜欢!
on the brink of:濒临,处于... ...
It’s why we delivered a fair, legal and decisive referendum in Scotland.
这就是为什么我们在苏格兰进行了公正、合法、有决定意义的公投。
And why I made the pledge to renegotiate Britain’s position in the European Union and hold a referendum on our membership, and have carried those things out.
这也是为什么我做出承诺,与欧盟重新商议英国的地位、开启英国与欧盟关系的公投,并实现它们。
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今年的6月23日,英国就要为是否继续留在欧盟举行公投,这次英国的脱欧公投结果将会带来巨大的影响,因此也吸引了全世界的关注。下面读文网小编为大家带来6月23日英国脱欧公投双语阅读,希望大家喜欢。
european union(EU)
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《画皮》的故事源自蒲松龄的《聊斋志异》,是至今为止被改编为影视剧次数最多的小说之一。那么你想阅读画皮原著的英汉双语对照版本吗?下面读文网小编为大家带来聊斋志异画皮双语阅读,欢迎大家阅读!
At T'ai-yuan there lived a man named Wang. One morning he was out walking when he met ayoung lady carrying a bundle and hurrying along by herself. As she moved along with some difficulty,Wang quickened his pace and caught her up, and found she was a pretty girl of about sixteen.
太原王生早行,遇一女郎,抱襆独奔,甚艰于步,急走趁之,乃二八姝丽。
Much smitten, he inquired whither she was going so early, and no one with her. "A traveller likeyou," replied the girl, "cannot alleviate my distress ; why trouble yourself to ask?" "What distress isit?" said Wang; "I'm sure I'll do anything I can for you." "My parents," answered she, "loved money,and they sold me as concubine into a rich family, where the wife was very jealous, and beat andabused me morning and night. It was more than I could stand, so I have run away." Wang asked herwhere she was going; to which she replied that a runaway had no fixed place of abode. "My house,"said Wang, "is at no great distance; what do you say to coming there?" She joyfully acquiesced; andWang, taking up her bundle, led the way to his house. Finding no one there, she asked Wang wherehis family were; to which he replied that that was only the library. "And a very nice place, too," saidshe; "but if you are kind enought to wish to save my life, you mustn't let it be known that I am here."Wang promised that he would not divulge her secret, and so she remained there for some dayswithout anyone knowing about it. He then told his wife, and she, fearing the girl might belong tosome influential family, advised him to send her away. This, however, he would not consent to do.
心相爱乐,问:“何夙夜踽踽独行?”女曰:“行道之人,不能解愁忧,何劳相问。”生曰:“卿何愁忧?或可效力不辞也。”女黯然曰:“父母贪赂,鬻妾朱门。嫡妒甚,朝詈而夕楚辱之,所弗堪也,将远遁耳。”问:“何之?”曰:“在亡之人,乌有定所。”生言:“敝庐不远,即烦枉顾。”女喜从之。生代携襆物,导与同归。女顾室无人,问:“君何无家口?”答云:“斋耳。”女曰:“此所良佳。如怜妾而活之,须秘密勿泄。”生诺之。乃与寝合。使匿密室,过数日而人不知也。生微告妻。妻陈,疑为大家媵妾,劝遣之,生不听。
One day, going into the town, Wang met a Taoist priest, who looked at him in astonishment, andasked him what he had met. "I have met nothing," replied Wang. "Why," said the priest, "you arebewitched; what do you mean by not having met anything?" But Wang insisted that it was so, andthe priest walked away, saying, "The fool! Some people don't seem to know when death is at hand."This startled Wang, who at first thought of the girl; but then he reflected that a pretty young thing asshe was couldnt' well be a witch, and began to suspect that the priest merely wanted to do a strokeof business.
偶适市,遇一道士,顾生而愕。问:“何所遇?”答言:“无之。”道士曰:“君身邪气萦绕,何言无?”生又力白。道士乃去,曰:“惑哉!”世固有死将临而不悟者!”生以其言异,颇疑女。转思明明丽人,何至为妖,意道士借魇禳以猎食者。
When he returned, the library door was shut, and he couldn't get in, which made him suspectthat something was wrong; and so he climbed over the wall, where he found the door of the innerroom shut too. Softly creeping up, he looked through the window and saw a hideous devil, with agreen face and jagged teeth like a saw, spreading a human skin upon the bed and painting it with apaint brush. The devil then threw aside the brush, and giving the skin a shake out, just as you woulda coat, threw it over its shoulders, when lo! it was the girl.
无何,至斋门,门内杜不得入,心疑所作,乃逾垝坦,则室门已闭。蹑足而窗窥之,见一狞鬼,面翠色,齿巉巉如锯,铺人皮于榻上,执彩笔而绘之。已而掷笔,举皮如振衣状,披于身,遂化为女子。
Terrified at this, Wang hurried away with his head down in search of the priest, who had gone heknew not whither; subsequently finding him in the fields, where he threw himself on his knees andbegged the priest to save him. "As to driving her away," said the priest, "the creature must be ingreat distress to be seeking a substitute for herself; besides, I could hardly endure to injure a livingthing." However, he gave Wang a fly-brush, and bade him hand it at the door of the bedroom,agreeing to meet again at the Ch'ing-ti temple. Wang went home, but did not dare enter the library;so he hung up the brush at the bedroom door, and before long heard a sound of footsteps outside.Not daring to move, he made his wife peep out; and she saw the girl standing looking at the brush,afraid to pass it. She then ground her teeth and went away; but in a little while came back, and begancursing, saying "You priest, you won't frighten me. Do you think I am going to give up what isalready in my grasp?" Thereupon she tore the brush to pieces, and bursting open the door, walkedstraight up to the bed, where she ripped open Wang and tore his heart out, with which she wentaway. Wang's wife screamed out, and the servant came in with a light; but Wang was already deadand presented a most miserable spectacle.
睹此状,大惧,兽伏而出。急追道士,不知所往。遍迹之,遇于野,长跪求救,请遣除之。道士曰:“此物亦良苦,甫能觅代者,予亦不忍伤其生。”乃以蝇拂授生,令挂寝门。临别约会于青帝庙。生归,不敢入斋,乃寝内室,悬拂焉。一更许,闻门外戢戢有声,自不敢窥,使妻窥之。但见女子来,望拂子不敢进,立而切齿,良久乃去。少时复来,骂曰:“道士吓我,终不然,宁入口而吐之耶!”取拂碎之,坏寝门而入,径登生床,裂生腹,掬生心而去。
His wife, who was in an agony of fright, hardly dared cry for fear of making a noise; and next dayshe sent Wang's brother to see the priest. The latter got into a great rage, and cried out, "Was it forthis that I had compassion on you, devil that you are?" proceeding at once with Wang's brother tothe house, from which the girl had disappeared without anyone knowing whither she had gone. Butthe priest, raising his head, looked all around, and said, "Luckily she's not far off." He then asked wholived in the apartments on the south side, to which Wang's brother replied that he did; whereuponthe priest declared that there she would be found. Wang's brother was horribly frightened and saidhe did not think so; and then the priest asked him if any stranger had been to the house. To this heanswered that he had been out to the Ch'ing-ti temple and couldn't possibly say: but he went off toinquire, and in a little while came back and reported that an old woman had sought service withthem as a maid-of-all-work, and had been engaged by his wife. "That is she," said the priest, asWang's brother added she was still there; and they all set out to go to the house together.
妻号。婢入烛之,生已死,腔血狼藉。陈骇涕不敢声。明日使弟二郎奔告道士。道士怒曰:“我固怜之,鬼子乃敢尔!”即从生弟来。女子已失所在。既而仰首四望,曰:“幸遁未远。”问:“南院谁家?”二郎曰:“小生所舍也。”道士曰:“现在君所。”二郎愕然,以为未有。道士问曰:“曾否有不识者一人来?”答曰:“仆早赴青帝庙,良不知,当归问之。”去少顷而返,曰:“果有之,晨间一妪来,欲佣为仆家操作,室人止之,尚在也。”道士曰:“即是物矣。”遂与俱往。
Then the priest took his wooden sword, and standing in the middle of the courtyard, shoutedout, "Base-born fiend, give me back my fly-brush!" Meanwhile, the new maid-of-all-work was in agreat state of alarm, and tried to get away by the door; but the priest struck her and down she fellflat, the human skin dropping off, and she became a hideous devil. There she lay grunting like a pig,until the priest grasped his wooden sword and stuck off her head. She then became a dense columnof smoke curling up from the ground, when the priest took an uncorked gourd and threw it right intothe midst of the smoke. A sucking noise was heard, and the whole column was drawn into the gourd;after which the priest corked it up closely and put it in his pouch. The skin, too, which was completeeven to the eye-brows, eyes, hands, and feet, he also rolled up as if it had been a scroll, and was onthe point of leaving with it, when Wang's wife stopped him, and with tears entreated him to bringher husband to life.
仗木剑立庭心,呼曰:“孽鬼!偿我拂子来!”妪在室,惶遽无色,出门欲遁,道士逐击之。妪仆,人皮划然而脱,化为厉鬼,卧嗥如猪。道士以木剑枭其首。身变作浓烟,匝地作堆。道士出一葫芦,拔其塞,置烟中,飗飗然如口吸气,瞬息烟尽。道士塞口入囊。共视人皮,眉目手足,无不备具。道士卷之,如卷画轴声,亦囊之,乃别欲去。陈氏拜迎于门,哭求回生之法。
The priest said he was unable to do that; but Wang's wife flung herself at his feet, and with loudlamentations implored his assistance. For some time he remained immersed in thought, and thenreplied, "My power is not equal to what you ask. I myself cannot raise the dead; but I will direct youto some one who can, and if you apply to him properly you will succeed." Wang's wife then askedthe priest who it was; to which he replied, "there is a maniac in the town who passes his timegrovelling in the dirt. Go prostrate yourself before him, and beg him to help you. If he insults you,show no sign of anger." Wang's brother knew the man to whom he alluded, and accordingly badethe preist adieu, and proceeded thither with his sister-in-law .
道士谢不能。陈益悲,伏地不起。道士沉思曰:“我术浅,诚不能起死。我指一人或能之。”问:“何人?”曰:“市上有疯者,时卧粪土中,试叩而哀之。倘狂辱夫人,夫人勿怒也。”二郎亦习知之,乃别道士,与嫂俱往。
They found the destitute creature raving away by the roadside, so filthy that it was all they coulddo to go near him. Wang's wife approached him on her knees; at which the maniac leered at her, andcried out, "Do you love me, my beauty?" Wang's wife told him what she had come for, but he onlylaughed and said, "You can get plenty of other husbands. Why raise the dead one to life?" ButWang's wife entreated him to help her whereupon he observed, "It's very strange: people apply tome to raise their dead as if I was king of the infernal regions." He then gave Wang's wife a thrashingwith his staff, which she bore without a murmur, and before a gradually increasing crowd ofspectators. After this he produced a loathsome pill which he told her she must swallow, but here shebroke down and was quite unable to do so. However she did manage it at last, and then the maniac,crying out, "How you do love me!" got up and went away without taking any more notice of her.They followed him into a temple with loud supplications, but he had disappeared, and every effort tofind him was unsuccessful. Overcome with rage and shame, Wang's wife went home, where shemourned bitterly over her dead husband, grievously repenting the steps she had taken, and wishingonly to die. She then bethought herself of preparing the corpse, near which none of the servantswould venture, and set to work to close up the frightful wound of which he died.
见乞人颠歌道上,鼻涕三尺,秽不可近。陈膝行而前。乞人笑曰:“佳人爱我乎?”陈告以故。又大笑曰:“人尽夫也,活之何为!”陈固哀之。乃曰:“异哉!人死而乞活于我,我阎罗耶?”怒以杖击陈,陈忍痛受之。市人渐集如堵。乞人咯痰唾盈把,举向陈吻曰:“食之!”陈红涨于面,有难色;既思道士之嘱,遂强啖焉。觉入喉中,硬如团絮,格格而下,停结胸间。乞人大笑曰:“佳人爱我哉!”遂起,行已不顾。尾之,入于庙中。迫而求之,不知所在,前后冥搜,殊无端兆,惭恨而归。既悼夫亡之惨,又悔食唾之羞,俯仰哀啼,但愿即死。方欲展血敛尸,家人伫望,无敢近者。
While thus employed, interrupted from time to time by her sobs, she felt a rising lump in herthroat, which by-and-by came out with a pop and fell straight into the dead man's wound. Lookingclosely at it, she saw it was a human heart; and then it began as it were to throb, emitting a warmvapour like smoke. Much excited, she at once closed the flesh over it, and held the sides of thewound together with all her might. Very soon, however, she got tired, and finding the vapor escapingfrom the crevices, she tore up a piece of silk and bound it round, at the same time bringing backcirculation by rubbing the body and covering it up with clothes. In the night she removed thecoverings, and found that breath was coming from the nose; and by next moring her hustband wasalive again, though disturbed in mind as if awaking from a dream, and feeling a pain in his heart.Where he had been wounded there was a cicatrix about as big as a cash, which soon afterdisappeared.
陈抱尸收肠,且理且哭。哭极声嘶,顿欲呕,觉鬲中结物,突奔而出,不及回首,已落腔中。惊而视之,乃人心也,在腔中突突犹跃,热气腾蒸如烟然。大异之。急以两手合腔,极力抱挤。少懈,则气氤氲自缝中出,乃裂绺帛急束之。以手抚尸,渐温,覆以衾裯。中夜启视,有鼻息矣。天明竟活。为言:“恍惚若梦,但觉腹隐痛耳。”视破处,痂结如钱,寻愈。异史氏曰:“愚哉世人!明明妖也而以为美。迷哉愚人!明明忠也而以为妄。然爱人之色而渔之,妻亦将食人之唾而甘之矣。天道好还,但愚而迷者不悟耳。哀哉!”
聊斋志异之画皮双语阅读相关
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经济永远是不退潮流的一个热门话题,有关经济学的英文语录你看过哪些呢。下面读文网小编为大家带来精选的经济学双语版阅读,欢迎大家阅读学习。
Missouri calls for an economic truce with Kansas
密苏苏里提出与肯萨斯达成经济休战协定
I hear the tax breaks are good in Kansas
听说肯萨斯州有好的税收减免政策
MISSOURI and Kansas are old rivals. In the 1850s thousands of Missourians rode into Kansas,seized polling stations at gunpoint and fraudulently elected pro-slavery candidates. The effortsof these “border ruffians” were a prelude to the civil war.
密苏苏里和肯萨斯是一对老冤家。在1850年代,千万密苏苏里人涌入肯萨斯州,抢占他们枪口下的投票站,公然欺骗地投选支持奴隶制的候选人。这些边境恶棍的努力同样阻止了内战的爆发。
Today the rivalry is less bloody. Both states offer tax incentives to lure in companies fromelsewhere. Because they share a large metropolitan region, Kansas City, many firms qualifyfor such breaks simply by shifting a mile or two over the border.
如今的对抗少了点血腥。双方都拿出税费刺激计划,吸引四面八方的公司。由于大都市肯萨斯城横跨两州,许多公司为了有资格拿到这样的税收减免,会通常把公司移一两英里跨过边界。
Looking at the biggest type of sweetener, the Hall Family Foundation, a charity, estimates thatover the past five years the two state governments have forgone $217m in taxes. Some 3,289jobs have been tempted across the metropolitan border to Kansas; Missouri has won 2,824jobs back. Kansas can therefore claim to be “winning”. But local reports suggest that CBIZ, aKansan consulting firm, is considering moving to Missouri; that would erase this lead.
霍尔家族基金会慈善组织推测,在过去的五年间,两州政府分别放弃了2亿1700万的税收。肯萨斯州吸引了大约3289个职位,密苏苏里州则抢到了2824个,因此肯萨斯可以说是胜利的一方。但当地媒体表示,肯萨咨询公司CBIZ有意移到密苏苏里州,如果一旦成功,领先将会不复存在。
None of this border-ruffianry creates new jobs. Locals gripe that when, for example, AMCTheatre recently moved its headquarters out of downtown Kansas City, Missouri, its staff simplyhad a longer commute to work. Sly James, the mayor of Kansas City, Missouri, describes thenew border war as “short-sighted”. Kevin Collison, a reporter for the Kansas City Star, calls it“cannibalistic”.
边境恶棍们并没有创造新的就业机会。当地人抱怨称,最近AMC电影院从密苏苏里肯萨斯城市中心迁走时,只不过它的员工们花费在上下班的时间更长了些。该市市长斯莱·詹姆斯认为这是一场没有远见的边境之战。肯萨斯城星光的一名记者Kevin Collision称之为自相残杀。
A few years ago local business leaders from 17 companies, including Sprint and Hallmark Cards,wrote to Jay Nixon, the governor of Missouri, and Sam Brownback, his counterpart in Kansas,to warn them that the rift was harming the area. In the past month, a truce has started tolook likelier. Majorities in the Missouri House and Senate have approved versions of a bill thatwould bar incentives for businesses near the border to hop over it. The catch, though, is thatthis law will go into effect only if Kansas reciprocates. There is a two-year window for a deal tobe done.
几年前,包括来自Sprint和Hallmark Cards在内的当地17家公司的总裁们向密苏苏里州长杰·尼克森联同肯萨斯州州长萨姆·布朗巴克写信警告这种裂痕正危害着这个地方。过去数月里,双方好像可以签署一份休战协定。多数密苏苏里议员同意签署一项法案旨在禁止边界贸易刺激方案。然而该方案有一缺陷,要想该法案有效,必须得到肯萨斯州同样的做法。在达成协议之前有两年的窗口期。
Missouri Senator Ryan Silvey, a Republican who is sponsoring the Senate version of the bill,says he is confident the House will soon pick up and pass his version. Over in Kansas, MrBrownback is guardedly optimistic. He says he has thought for some time that “ceasefirenegotiations” were needed, and that this bill is a “necessary condition for us to negotiate”. MrBrownback says that ceasefire discussions ought to consider all the tools used to encourageeconomic development on both sides of the border. These would include income and propertytaxes.
密苏苏里州民主党议员莱恩·希尔威尔支持这项法案,他表示对国会审议通过这样法案有信心。而肯萨斯州方面,布朗巴克对此保持着谨慎的乐观,他说停火谈判的必要性已经在他脑子里有一段时间了,这部法案为我们谈判提供了必要的条件。停火谈判应该考虑边界双方共同的经济发展刺激方式。这其中就包括财产和所得税。
It is difficult to understand why either state would want to continue throwing money at ascheme that benefits only the companies that move. Mr Silvey explains: “When people feel likethey are locked in competition they just want to win, even when the competition is stupid.”Since Missouri's annual budget is $26 billion to Kansas's $14 billion, some Missourians ask whytheir state does not simply outspend its neighbour to win the war. Mr Silvey says that if anagreement is not reached in the next few years, his colleagues will want to “go with bothbarrels” and steal more business from Kansas. Move quickly Kansas, or the border ruffians mayyet ride again.
我们仍然弄不清楚,为什么苏肯两州会继续撒钱来支持只有迁移的企业才会受益的方案。希尔威尔解释道,当人们感觉到自己受困于竞争,他们总是很想赢,尽管这是一场傻傻的斗。相比140亿美元的年度预算,密苏苏里州每年有达260亿美元预算。一些密苏苏里人问,为什么就不能仅仅靠相对高的预算来赢得胜利。他指出,如果未来几年内仍达成协议,他的同僚们会带着枪,从肯萨斯州抢些生意。肯萨斯快快行动!边境恶棍又要来了!#p#副标题#e#
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英语散文以优美的语言、流畅的句子、生动的描述,给人以美的享受。下面读文网小编为大家带来精美双语散文摘抄阅读,欢迎大家阅读收藏!
From the window of my room, I could see a tall cotton-rose hibiscus. In spring, when green foliage was half hidden by mist, the tree looked very enchanting dotted with red blossom. This inspiring neighbor of mine often set my mind working. I gradually regarded it as my best friend.
从我的房间的窗子向外望去,可以看到一株高大的芙蓉树。春日里,芙蓉树在薄雾中若隐若现,红花点点,样子实在迷人。它总是赋予我灵感,让我思如泉涌。时间久了,我竟把这菱蓉视为知已了。
Nevertheless, when I opened the window one morning, to my amazement, the tree was almost bare beyond recognition as a result of the storm ravages the night before. Struck by the plight, I was seized with a sadness at the thought “all the blossom is doomed to fall”. I could not help sighing with emotion: the course of life never runs smooth, for there are so many ups and downs, twists and turns. The vicissitudes of my life saw my beloved friends parting one after another. Isn’t it similar to the tree shedding its flowers in the wind?
然而,一天清晨,当我推开窗子时,愕然发现前夜的一场风雨已将它摧残得落红满地。刹那间,我有一种"花开终有落"的悲凉感觉。这使我不由得发出一声慨叹:人生的旅途中,总是少不了种种羁绊,那些曲折的经历总会伴随着我们。曾经失去过的挚爱的朋友,生命的脆弱不正是像这随风而逝的花吗?
This event faded from my memory as time went by. One day after I came home from the countryside, I found the room stuffy and casually opened the window. Something outside caught my eye and dazzled me. It was a plum tree all scarlet with blossom set off beautifully by the sunset. The surprise discovery overwhelmed me with pleasure. I wondered why I had no idea of some unyielding life sprouting over the fallen petals when I was grieving for the hibiscus.
随着时间的流逝,我渐渐地把那天的感触淡忘了,一次出差回来,感到屋内的空气有些沉闷,于是我不经意的打开了窗,可就在那一瞬,我被眼前的景象惊呆了。窗外,一株李子树开花了,火红火红的花朵,满树都是。在夕阳的映衬下,分外美丽。这意外让我惊喜不已。没想到当初自己只顾悲伤,却没发现那凄凉的背后,竟存在着如此坚强的灵魂。
When the last withered petal dropped, all the joyful admiration for the hibiscus sank into oblivion as if nothing was left, until the landscape was again ablaze with the red plum blossom to remind people of life’s alternation and continuance. Can’t it be said that life is actually a symphony, a harmonious composition of loss and gain.
是啊,当芙蓉的最后一片花瓣凋落之时,人们以往对它的赞许都已成为过眼云烟。可如今,李子树却成长起来了,那火红的花儿正向人们昭示着生命的更迭与繁衍。谁能否认生命原本就是一场得失共存的交响音呢?
Standing by the window lost in thought for a long time, I realized that no scenery in the world remains unchanged. As long as you keep your heart basking in the sun, every dawn will present a fine prospect for you to unfold and the world will always be about new hopes.
我久久地伫立在窗前,深深感悟到,生命之中本没有一成不变的风景,只要你的心永远向着阳光,那么每一个清晨就会向你展现出一个等待着由你来开启的美景。不管你正经历着怎样的风雨,请相信,这个世界总会带给你新的希望。
精美双语散文摘抄相关
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英语散文以优美的语言美丽,给人以独特的阅读享受,是放松我们心情的阅读伴侣。下面读文网小编为大家带来优美散文阅读双语对照,供大家阅读欣赏!
John and Bobby joined a wholesale company togther just after graduation from college the same year. Both worked very hard. After several years, however, the boss promoted Bobby to the posotion of manager but John remained an ordinary employee. John could not take it anymore, tendered his resignation to the boss and complained the boss did not know how to delegate and did not value hard working staff, but only promoted those who flattered him.
约翰和博比同年大学毕业后,被同一家批发公司录用。他们二人工作都很努力。然而,几年后,老板提拔博比为部门经理,而约翰还是一名普通员工。约翰再也无法忍受,冲动之下写了一封辞职信,并抱怨老板不会用人,不重用那些敬业的员工,只提升那些奉承他的人。
The boss knew that John worked very hard for the years. He thought for a moment and said, "Thank you for your criticism, but I have a request. I hope you will do one more thing for our company before you leave. Perhaps you will change your mind and take back your resignation."
老板知道这几年约翰工作确实很努力。他想了一会儿说:“谢谢你对我的批评。但是我只有一个请求,我希望在你离开之前再为公司做一件事情。或许到时你会改变决定,收回辞呈。”
John agreed. The boss asked him to go and find out anyone selling watermelon in the market. John went and returned soon. He said he had found out a man selling watermelon. The boss asked how much per kg? John shook his head and went back to the market to ask and returned to inform the boss $1.2 per kg.
约翰答应了。 老板让他去市场找到一个卖西瓜的人。约翰去了并很快回来。他说他找到了一个卖西瓜的人。老板问他每公斤多少钱?约翰摇摇头,回到市场去问,然后又回来告诉老板每公斤1.2美元。
Boss told John to wait a second, and he called Bobby to come to his office. He asked Bobby to go and find anyone seling watermelon in the market. Bobby went, returned and said, boss, only one person selling watermelon. $1.2 per kg, $10 for 10kg, he has inventory of 340 melons. On the table 58 melons, every melon weights about 2 kg, bought from the South two days ago, they are fresh and red, good quality.
老板让约翰等一会儿,这时他把博比叫到办公室。他让博比去市场找到一个卖西瓜的人。博比去了,回来之后说:“老板,只有一个卖西瓜的人,每公斤 1.2美元,每10公斤卖10美元。这个人一共有340个西瓜,其中58个放在货架上,每个西瓜重约2公斤,都是两天前从南方运来的,新鲜,红瓤,质量好。”
John was very impresed and realized the difference between himself and Bobby. He decided not to resign but to learn from Bobby.
约翰受到很大的触动,他意识到自己与博比之间的差距。他决定收回辞呈并向博比学习。
优美散文阅读双语相关
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在单位的内部控制结构中,单位为了记录、分析、汇总、分类、报告单位的业务活动而建立的方法和程序,称之为会计系统。那么你知道会计系统用英语怎么说吗?下面读文网小编为大家带来会计系统的英语说法,希望对大家的学习有所帮助!
内部会计系统 Internal accounting system
纵横会计系统 Dynamic Accounting System
银行会计系统 bank accounting system
责任会计系统 Responsibility Accounting System
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