登陆注册
48456100000012

第12章 第一类读物

虽然学习英语有一定的规律可循,但是仅仅依靠规律是不够的。英语的词汇和语法虽然有不少规律,但是也有很多例外的情况。例如有一篇短文以诙谐的口气讲述了英语的无规律性。虽然此文不是对英语语言规律的概括,但却能说明英语的某些特点。

English Is a Crazy Language

There is no egg in eggplant nor ham in hamburger;neither apple nor pine in pineapple。 English muffins weren't invented in England or French fries in France。Sweetmeats are candies while sweetbreads,which aren't sweet,are meat。

We take English for granted。 But if we explore its paradoxes,we find that quicksand can work slowly,boxing rings are square and a guinea pig is neither from Guinea nor is it a pig。

And why is it that writers write but fingers don't fing,grocers don't groce and hammers don't ham?If the plural of tooth is teeth,why isn't the plural of booth beeth?One goose,two geese。 So one moose,two meese……One blouse,two blice?

Doesn't it seem crazy that you can make amends but not one amend,that you comb through annals of history but not a single annal?If you have a bunch of odds and ends and get rid of all but one of them,what do you call it?

If teachers taught,why didn't preachers praught?If a vegetarian eats vegetables,what does a humanitarian eat?If you wrote a letter,perhaps you bote your tongue?

Sometimes I think all the English speakers should be committed to an asylum for the verbally insane。 In what language do people recite at a play and play at a recital?Ship by truck and send cargo by ship?Have noses that run and feet that smell?Park on driveways and drive on parkways?

How can a“slim chance”and a“fat chance”be the same,while a“wise man”and“wise guy”are opposites?How can“overlook”and“oversee”be opposites,while“quite a lot”and“quite a few”are alike?How can the weather be“hot as hell”one day and“cold as hell”another?

Have you noticed that we talk about certain things only when they are absent?Have you ever seen a horseful carriage or a strapful gown?Met a sung hero or experienced requited love?And where are all those people who are spring chickens or who would actually hurt a fly?

You have to marvel at the unique lunacy of a language in which your house can burn up as it burns down,in which you fill in a form by filling it out and in which an alarm clock goes off by going on。

English was invented by people,not computers,and it reflects the creativity of the human race(which,of course,isn't a race at all)。 That is why,when the stars are out,they are visible,but when the lights are out,they are invisible。And why,when I wind up my watch,I start it,but when I wind up this essay,I end it?

Now I know why I flunked my English。 It's not my fault,the silly language doesn't quite know whether it's coming or going。

注:有些词汇明显是生造的,读者只要知道作者生造这些词所依据的词汇以及生造的原因即可,完全不必理会生造的词汇到底是什么意思。

语言是社会的产物,是约定俗成的,不以任何人的个人意志为转移。虽然语言有一定任意性,但是不规律的现象与有规律的现象相比,毕竟是少数。这种现象告诉我们,只有大量的阅读实践才能积累语言基本知识,只有积累丰富的语言材料才能循序渐进,逐步达到在阅读难度较大的材料时有突破和提高。本章从不同角度选择一些难度适中并有代表性的阅读材料,以期我们的读者能够通过这些材料熟悉不同风格的英语,在阅读过程中进一步认识和体会它们的规律,通过阅读技巧提高阅读实践能力,通过实践进一步提高阅读技能。

阅读本来是一种享受。试想一个人在阅读的时候,脑子里要装上很多问题,不加区别地一遍遍地提醒自己要注意词汇规律,注意语法规律,甚至还要注意整个篇章规律,不但要了解文章内容,而且要识别文体风格、判断体裁,同时又要回答文章后面可能出现的一系列问题,等等,那我们的阅读可就是真正的苦差事了。实际上,不是每一篇文章都需要我们付出如此大的辛劳。本书不想把读者带入没完没了的阅读理解测试训练。这里给读者提供的主要是读物,包括背景知识、科普知识、小说故事、议论性文章等。只要求在大多数情况下,每阅读一个片断,读者能够发现文中的基本事实和数字,判断出是作者在什么情况下在给谁讲话、怎么讲、为什么讲,等等。最后还给读者选择了少量更为轻松的幽默读物,供阅读欣赏。

对于大多数文章中可能遇到的生词,尽管可以不加理会,不要中断阅读,看看你对文章大意了解多少。有些关键字词,要根据上下文提供的有关信息归纳和猜测它们的意思。阅读过程中可以给你的推测做上标记,读完后可查阅本书后附的参考词汇。如果你对某一篇文章很感兴趣,认为有必要回过头来重读或精读,那么最好在英文词典或者双解词典里查阅关键词汇的定义和使用搭配。

第一类读物主要侧重基础背景知识。阅读英语文献,有必要了解英语国家的政治、历史、地理、法律、经济、文化和风土人情等背景。这里选择的材料都是基础性的,在不同程度上做了一些改动,适合中初级读者阅读。

1.Thanksgiving Day

“投桃报李”感恩节

Thanksgiving Day is always celebrated on the fourth Thursday of November。 It is the most traditional of American holidays。The first Thanksgiving was held in Massachusetts in 1621.After a year of great hardship,the Pilgrim colonists wanted to give thanks to God for their first harvest。They invited their Indian friends to join them in a big feast。Today the holiday is still celebrated as a day for giving thanks。It is a day of family reunion and it is customary to invite friends to share the meal。In some large cities,there are carnival parades for children。In other cities,there are important football games that are played on Thanksgiving Day。

In my family,we always go to my grandmother's house on Thanksgiving Day。 All my aunts,uncles,cousins,nephews,and nieces gather for a family homecoming。We always invite some friends to join us。Everyone is glad to see everyone else and there is a very busy exchange of small talk。The women soon disappear into the kitchen to help my grandmother prepare the dinner。The men,meanwhile,settle down to watch a football game on television or to discuss business or politics。If the weather permits,some of the more athletic men go outside to play ball with the children。At about four o'clock we all sit down to dinner。My grandfather gives thanks for the blessings we have received and then he starts to carve the turkey。We always have the traditional dinner of stuffed turkey,cranberry sauce,apple cider,sweet potatoes,chestnuts,and pumpkin pie。After dinner,no one can move and we all sit around and talk,playword games,or tell jokes until it is time to go home。It is always difficult to leave because Thanksgiving Day is one of the few days of the year when the entire family gets together。

提示:大家知道,如果当初没有土著印地安人的帮助,也许这些清教徒们在饥寒交迫中早就去见上帝了。然而,后来人是怎样对待这些Indian friends当初的友善和真诚的?今天人们在庆祝感恩节时,是否真地记得这些曾帮助过他们祖先的人们?到底该感谁的恩?

2.Christmas

每逢佳节倍思亲,西过圣诞东过年

This is the biggest holiday,and the holiday season extends from a few days before December 25th through New Year's Day。 Although its origin is in the Christian religion,it is celebrated by almost everyone in the country in one way or another regardless of their religion。

As a holiday within the church marking the birth of Christ。 Christmas ranks with Easter。Non-Christian visitors who wish to observe a church service will find that churches are decorated more extensively than usual,traditional music sung only at Christmas can be heard,and mid-night services on Christmas Eve are often held in candle light。Anyone of any faith is welcome to walk into such a service without a special invitation。

The earliest settlers of America did not celebrate Christmas for many generations。 Some were too concerned with bare existence while others,such as the Puritans,considered any celebration too frivolous for those of a serious and religious disposition。

With the subsequent settlement of large groups of German and Dutch people,traditional European folk observances of the Christmas season developed。 From Germany came the Christmas tree and the tradition of a figure known as Kris Kringle who distributed gifts to children。From Holland came Sinterklaas,or St。Nicholas,the forbear of the American Santa Claus。

Today,families gather on Christmas,sometimes traveling considerable distances to be together。 Gifts are exchanged on Christmas Eve or Christmas Day。Even families who do not have deep religious convictions decorate a Christmas tree and serve a traditional dinner——often a whole turkey carved at the table——and join wholeheartedly in the festivities of the Christmas season。

On Christmas Eve,children go to bed early and await the coming of Santa Claus。 Parents put up the tree,decorate it profusely,and place gaily wrapped presents under it。When the children awake the next morning,all the gifts,including the tree were presumably delivered by Santa Claus traveling from house to house through the sky in his sleigh pulled by reindeer。

提示:耶稣根本不能算中国人的“圣”,所以他的生日对我们来说未必是真正意义的圣诞。时下,不少青少年,说洋话喝洋酒过洋节全盘西化,是否知道真正的圣诞节——孔子和孟子的诞辰?年轻夫妇大操大办自己子女生日party的时候,是否记得自己年迈父母的生日?当然这些都是题外话。

3.Easter

年年岁岁喜相逢,无人知是复活节

Easter is important for several reasons。 Primarily it is a time for families to get together much likeChristmas or Thanksgiving。They usually have a large meal and serve traditional dishes such as baked ham。In addition,there is a commercial aspect of Easter。It is a time when manufacturers of candy and chocolate can sell their products。They make chocolates in the shape of eggs and rabbits since those things are associated with spring and Easter。

Finally,Easter is a religious holiday。 Many Americans go to church on that day if they are Christians to celebrate the resurrection of Christ。

Symbols which we see at Easter are chicks,flowers,eggs,baskets for children to dye Easter eggs and then to hide them。 Other children look for the eggs and collect them in baskets。People often get new clothes for spring around Easter time。

4.Halloween

昔日鬼节今万圣

October 31 is a holiday widely celebrated with different names in many countries。 Although it originated as a religious holiday,it has lost its religious connections in the United States。It is now celebrated largely as a children's day,and many American children look forward to it for days,and weeks beforehand。

The orange pumpkin is harvested at this time of year and is hollowed out,a funny face cut into it,and a candle placed inside as a decoration in the window。 City folks,nowadays,sometimes use paper pumpkins for decorations。

Some years ago,the holiday was celebrated by dressing up in strange and frightening costumes and playing tricks on one's neighbors and friends,such as ringing door bells,throwing bits of corn on the window panes,and in other ways making minor disturbances。

More recently,children come to the door to have friends and neighbors admire their costumes and guess who they are behind the false faces and receive treats of candy,fruit or cookies。 They say,“Trick or Treat”,meaning,“I will play a trick on you if you will not give me a treat。”This practice has even more recently developed into a significant international activity。Instead of or along with candy,the children collect money for UNICEF(United Nations International Children's Emergency Fund)。This special collection of money by children for needy children throughout the world is known as“UNICEF Trick or Treat”。Begun only recently,it results in several million dollars each year contributed to UNICEF。The collection box is orange,reminiscent of the pumpkin。

5.Valentine's Day

情人山盟犹在,节日锦书易托

St。 Valentine's Day(February 14)is an informal observance of a lovers'holiday。Today,the observance has no connection with the many legendary St。Valentines,and holds no religious significance。The day is observed with exchanges of love notes and cards,and other tokens of affection,called valentines。The symbols of the heart and Cupid are common in cards,decorations of store windows,candies and other paraphernalia。

Traditional valentines were sweet and tender affairs made of red and white paper and lace with cutouts and Cupids。

The custom of sending cards,giving candy,and other such tokens has caught a great deal of commercial enthusiasm。 Many sores,for instance,decorate seasonally,or according to calendar holidays。Valentine's Day is the first excuse for splashy valentine theme dominates stationery stores,candy stores,confectioneries,and quite often drug stores where cards and candy are sold。

6.Flags of the United States

繁星满天,国旗与其他

The basic flag of the United States is one of the world's oldest national flags。 Only the basic flags of Austria,Denmark,Great Britain,the Netherlands,Sweden,and Switzerland are older。

During the discovery and settlement of what is now the United States,the flags of various European nations were flown over the land,as symbols of possession。 Later,in the Colonial and Revolutionary War periods,flags representing famous persons,places,and events were flown in the American Colonies。

The first official flag of the United States was created by Congress on June 14,1777. It consisted of 13 alternate red and white stripes and 13 white stars in a field of blue,representing the 13 colonies that had declared their independence in 1776.Congress adopted a new flag of 15 stars and 15 stripes in 1795,to give representation to the two new states admitted in to the Union,Vermont and Kentucky。

By 1817,there were 20 states in the Union,and it became apparent that adding one stripe for each new state would destroy the shape of the flag。 As a result,Congress in 1818 restored the original design of 13 stripes and provided that each state was to be represented by one star。In 1912 President William H。Taft made the first official provision for the arrangement of the stars。He ordered that there be six even rows of eight stars each。Previously the arrangement of the stars had been left to the flag-maker's fancy。

The evolution of the Stars and Stripes reflects the growth of the United States。 After the admission of Hawaii into the Union in 1959,the flag was officially changed for the 26th time since its creation。

There are many government flags flown in the United States in addition to the national flag。 Among them are the president's and vice-president's flags and those of the federal departments and some federal agencies。Each state in the Union has an official flag。The United States Navy uses special flags for signaling。

7.The Skyscraper

现代风景线——琼楼玉宇不胜寒

The skyscraper is as American as jazz。 It is this country's greatest and most characteristic contribution to the city,to whose skyline it lends rhythm and romance。Like jazz,skyscraper architecture is a popular art。During its golden age,in the 1920's,the skyscraper became a popular symbol of our national character:a soaring,upward-aspiring image as powerful as a moon rocket。Now,some fifty years after it reached its high point with the generation of the Chrysler and Empire State buildings,and a hundred years after the invention of the steel skeleton made it possible,the skyscraper is undergoing a renaissance。

8.Martin Luther King,Jr。

民权斗士金博士

In 1955,Martin Luther King,Jr。 gained national recognition for his nonviolent methods used in a bus boycott in Montgomery。This peaceful boycott,under Dr。King's guidance,changed the law whichrequired black people to ride in the backs of buses。After this success,Dr。King used his nonviolent tactics in efforts to change other discriminatory laws。

Dr。 King urged Blacks to use nonviolent sit-ins,marches,demonstrations,and freedom rides in their efforts to gain full freedom and equality。Arrested for breaking discriminatory laws,Dr。King went to jail dozens of times,he became a symbol around the world for people to protest peacefully against unjust laws。In recognition of his work for peaceful changes,Dr。King received the 1964 Nobel Peace Prize。

9.Congress of the United States

法相因则事易成

In the United States Government,the Congress makes the laws。 The Congress has two parts,which are more or less equal in power。They are known as the House of Representatives and the Senate。The House of Representatives is larger than the Senate whose 100 members(two from each state)serve for six years。The 435 members of the House are elected every two years,and the number from each state is determined by the population of the state。For example,California,which has a large population,has forty-three Representatives,while the state of Nevada has only one。

The House and Senate are divided into small groups which take care of special matters such as education or foreign affairs。 The most important work of the Congress is often done in these groups,which are called committees。

According to the Constitution of the United States,a Senator must be at least thirty years old and he must have been a citizen of the United States for nine years at the time of his election。 To be elected to the House a person must be twenty-five years old and must have been a United States citizen for seven years。At the present time,members of Congress include business men,farmers,teachers,and especially lawyers。

In general,Senators are better known than Representatives because they are fewer in number and serve for a longer time。 Many American Presidents served in Congress before they became President。Presidents John Kennedy,Lyndon Johnson,and Richard Nixon were all Representatives and then Senators before becoming President of the United States。

注:John Kennedy:肯尼迪;Lyndon Johnson:约翰逊;Richard Nixon:尼克松。

10.The Election Year and Presidents

上帝的骰子,信不信由你

An election year is one in which all four numbers are evenly divisible by four(1944,1948,etc。)。 Since 1840,American presidents elected in years ending in zero have been destined to die in office。William H。Harrison,the man who served the shortest term,died of pneumonia several weeks after his inauguration。

Abraham Lincoln was one of four presidents who were assassinated。 He was elected in 1860,and his untimely death came just five years later。

James A。 Garfield,a former Union army general from Ohio,was shot during his first year in office(1881)by a man to whom he wouldn't give a job。

While in his second term of office(1901),William McKinley,another Ohioan,attended thePan-American Exposition at Buffalo,New York。 During the reception,he was assassinated while shaking hands with some of the guests。

Three years after his election in 1920,Warren G。 Harking died in office。Although it was never proved,many believe he was poisoned。

Franklin D。 Rooselvelt had been elected four times(1932,1936,1940,and 1944),the only man to serve so long a term。He had contracted polio in 1921 and died of the illness in 1945,just before the US atomic bombing of the two Japanese cities,Hiroshima and Nagasaki。

John F。 Kennedy,was assassinated in 1963,only three years after his election。

This line was came to an end till Ronald Reagan,who was elected in 1980. Reagan only got a gunshot not long after he entered office。

What is curious about the line is that some people in the U。 S。had already asked the question,“Will 1980's candidate suffer the same fate?”before Reagan got the gunshot。The year 2000 is coming,and a new election is to take place。Will this year be another fateful year?

注:Hiroshima:广岛;Nagasaki:长崎。

11.The United Nations

国际大家庭

Since the day of its birth in 1945,the United Nations has been the subject of much debate。 Some people attack the organization because they think it is too powerful。Others think that it is too weak。We can better understand this debate if we learn more about the U。N。and its history。

The U。 N。was started for two reasons。First,when the idea was born,people all over the world were tired of war。They were tired not just of World War II,but of war itself。They felt that there must be peaceful answers td the world's problems。They felt that only an international organization could keep world peace。

The second reason was that modern science had developed new bombs and airplanes。 These weapons made it almost impossible for a country to defend itself。National borders were beginning to lose their meaning。There was also a feeling that this was only the beginning。Science would develop even more dangerous weapons in the future。Only an international organization would be able to control modern science。

Franklin Delano Roosevelt,who was President of the United States at the time,believed that the Allies should plan for peace before the war ended。 On December 1,1943,Roosevelt,Winston Churchill of Great Britain and Joseph Stalin of the Soviet Union agreed to start an organization for world peace。They asked all countries,large and small,to join them。

During the next year and a half,the idea of such an organization was debated in all the capitals of the world。 Then came a big day in modern history。On April 11,1945,the first international meeting of the United Nations took place in San Francisco。

The goal of the meeting was to write the U。 N。Charter。All of the fifty-one nations at the meeting had their own ideas to offer for the Charter。After a long debate,a Charter was agreed upon。Every nation present voted for the Charter,no one voted against it。

In clear language,the U。 N。Charter explains why the U。N。was started。The reasons are:(1)to keep world peace;(2)to find answers to the world's social and economic problems;(3)to win respect for human rights;and(4)to help win freedom for all people on earth。

Most of the offices of the United Nations are in New York City。 But there are other important U。N。offices all over the world。The World Health Organization,for example,is in Geneva,Switzerland。The International Court of Justice is in the Hague,Holland。

The buildings in New York stand along the East River on the island of Manhattan。 The park around them leads right to the water。The park contains many works of art that were given as presents to the U。N。by member countries。There is a Russian work of art next to an American one。In another part of the garden there is a beautiful Japanese bell。In some ways the garden itself shows the idea of the U。N。——peace among the nations of the world。

Outside the U。 N。buildings there is a line of flags almost five blocks long。These are the flags of the member nations。The flag of the United Nations flies above them。When all the flags are flying,the General Assembly is having its meetings inside。

The General Assembly is the most important part of the U。 N。At its meetings,any country can bring a problem to the attention of the world。But the first big problem of the U。N。was what language to use。How would the delegates understand each other?Should they translate everything into all languages,or should they choose one language and translate everything into it?

They decided to do neither。 Instead,they chose five languages。Everything that is spoken at the General Assembly is translated into Chinese,English,French,Russian,and Spanish。Above the hall of the General Assembly there are several little glass rooms。The translators sit inside them。They are very good at their jobs。They must be able to listen to a delegate and to translate at the same time!This is a difficult but very important job。One small mistake could cause many problems。

The Security Council also meets in New York。 Its job is to solve serious problems before they lead to war。It also has the power to send an army into a country——if members of the Security Council agree。

There are many other smaller organizations in the U。 N。One is supposed to help countries with their economic and social problems。Another is supposed to help countries win independence。Still another is meant to help women all over the world。

Since its earliest days,many people have criticized the U。 N。They say that the U。N。is too weak。As an example,they say that some member countries promise to respect human rights,but many member countries show little or no respect for human rights。The U。N。can do noting about this。Some also say that the Security Council is too weak to do any good。This happens because all five big powers have to agree before the U。N。can act。

But there are many people who defend the United Nations。 They say that only the citizens of a country can make their government respect human rights。The U。N。can act only when two countries are at war。It can't help the people of a country fight their own government。

Another important defense of the U。 N。is this:where would we be without it?When someone speaks at the U。N。,everyone bears about it。There are reports in the newspapers,on the radio,and on television。No one can stop the debates at the U。N。Even the smallest country on earth can have its voice heard。

注:Security Council:安全理事会;World Health Organization:世界卫生组织;International Court of Justice:国际法庭。

12.Public Transportation

高高兴兴上班来,安安全全回家去

In a country like the United States,where there are millions of privately owned automobiles,one might think that getting from home to work or getting downtown to shop would be very easy,but it is not。 The number of automobiles has grown much more rapidly than the number of facilities for automobiles,and many American cities are not equipped to handle all the cars owned by the people。The major problem is a lack of parking spaces。It is a very simple matter to drive a car downtown,but it is difficult to find a place to park it once the car is in town。

So it is that with millions of private automobiles all cities still maintain a system of public transportation。 Such a system,usually called a transit system,is operated under a permit granted by the city to a single firm which agrees to provide transportation。The city decides the type of transportation it wants and maintains the authority to regulate the transit system,and to fix fares and routes。While some cities like New York have an underground railway or subway system,most cities have street cars or buses。The present trend in nearly all the major cities in the country is toward an all-bus transit system。

A good transit system covers the entire city。 Buses or street cars run frequently and on regular schedules。There are enough vehicles for the busiest hours。And since a transit system is a public utility,its fares must be reasonable。

Transit fares in the cities range up to 50-80 cents a ride with transfer privileges。 This means that when a passenger enters a bus or street car and deposits his fare in the fare box,he may request a transfer。The driver or operator will give him a slip of paper on which there will be printed the time and direction of the trip。With his transfer,the passenger may get on another bus or street-car at a transfer point on his route and continue his ride without additional cost,so long as he is traveling in the same general direction as the one marked on his transfer and so long as he does so within the indicated time。

In addition to public transit systems and private automobiles,taxicabs aid in providing transportation in the city。 Taxicabs have the advantage of getting the passenger more quickly to his destination than public buses or street-cars,because they do not have to make periodic stops for new passengers。Moreover,since the cab has no prescribed route to follow,the driver can take the shortest route to his passenger's destination。Charges for cab rides are determined either by a meter which registers the cost as the taxi drives along or by a zone system whereby the city is divided into motions or zones and the passenger pays a certain cost for each zone the cab passes through。

13.Oxford and Cambridge

桂冠摘取者的摇篮

Oxford is a beautiful city on the river Thames about fifty miles from London。 Some people say it is more beautiful than any other city in England。Most of the Oxford colleges are fine buildings of gray or yellow stone and many of them have stood there for more than five hundred years。

There has been a university in Oxford since the thirteenth century。 It began when some teachers,each with a few students,decided to live and work together in the same house。Later they built colleges and little by little the university we know today grew up。Several colleges say they are the oldest,but no other college is as old as Merton,which began in 1264.The newest college has only been open for a few years,so the University is still growing。

Cambridge is situated at a distance of seventy miles from London,the great part of the town lies on the left bank of the river Cam crossed by several bridges。 The dominating factor in Cambridge is its world famous University,a center of education and learning。Newton,Byron,Darwin,Rutherford and many other scientists and writers were educated at Cambridge。

Oxford and Cambridge universities are the ones known for their specific system of education。 Great emphasis is laid at Oxford and Cambridge on what are called tutorials in which a university tutor gives special personal instruction in his subject at least once a week to the students numbering not more than four。

The central university,in general,arranges lectures for all students in a particular subject and holds examinations and grants degrees;an individual college provides for residence and tutoring。 This system of teaching differs greatly from that of other universities。Generally speaking,the main difference is that the whole system is organized on a college basis rather than a centralized university basis。

提示:牛津和剑桥在全球的知名度是有目共睹的。请读者注意这两所大学的独特之处。Thames:泰晤士河;Newton:科学家牛顿;Byron:诗人拜伦;Darwin:博物学家达尔文;Rutherford:小说家、评论家和宗教思想家拉瑟福德。

同类推荐
  • 学生作文知识讲话

    学生作文知识讲话

    《作文知识讲话》是作者几十年作文教学实践及其研究探讨的结晶,对中小学生和语文教师具有切实的指导和参考价值。
  • 会计基础(第二版)

    会计基础(第二版)

    权责发生制是在持续经营和会计分期前提的基础上产生的。企业在开展经营活动时,经常会遇到货币收支与经济业务的发生不在同一会计期间的情况。所谓权责发生制,是指凡是当期已经实现的收入和已经发生或应负担的费用,不论款项是否收付,都应当作为当期的收入和费用;凡是不属于当期的收入和费用,即使款项已经收付,也不应当作为当期的收入和费用。与权责发生制相对应的是收付实现制,它是以实际收到现金或支付现金作为确认收入和费用的标准。
  • 学校行为文化的建设管理(下)

    学校行为文化的建设管理(下)

    文化的内涵非常丰富,其本义则是“以文教化”,表示对人的性情的陶冶,品德的教养,属于精神领域的范畴。所以,我们学习文化知识,就是为了不断提高个人的文化素质修养。
  • 语文新课标课外必读第六辑——宋词

    语文新课标课外必读第六辑——宋词

    国家教育部颁布了最新《语文课程标准》,统称新课标,对中、小学语文教学指定了阅读书目,对阅读的数量、内容、质量以及速度都提出了明确的要求,这对于提高学生的阅读能力,培养语文素养,陶冶情操,促进学生终身学习和终身可持续发展,对于提高广大人民的文学素养具有极大的意义。
  • 公司理财作业集

    公司理财作业集

    公司理财是经济管理学科本科学生的必修课程。其核心内容是以本金为起点,构建公司理财的理论体系。系统地讲述了本金的筹集、本金的投放、本金的使用、本金效益和收益分配等内容,并结合我国对外开放中公司财务的若干新问题,增加了财务机制、创新金融工具、税收策划、企业重组财务等新的内容。
热门推荐
  • 赶尸传说

    赶尸传说

    『起点第二编辑组荣誉出品』僵尸再厉害再恐怖,也只是我的奴隶……我不光能控制僵尸,还可以制造僵尸……我带领我的僵尸们纵横现代都市,创造一个个不是奇迹的奇迹……欧洲的吸血鬼?日本的丧尸?你们再强大,幕后的黑手再隐蔽,也都得匍匐在我的脚下……茅山后裔?异能强人?想打我的僵尸们的主意,那还得先问问我尸旗门主人的意思……《赶尸传说》,带你进入一个人和一群僵尸鬼怪之间的佚事,本书或许比较黑暗比较邪恶,但是绝对轻松。
  • 生活英语对答如流

    生活英语对答如流

    本书内容真实鲜活,围绕用餐、住宿、聊天、逛街、学习、理财、娱乐、爱情和情感等9个主题,提炼出生活中比较常见的61个话题,每个话题下又包含互动问答、高频精句、场景会话、金词放送和精彩片段等5个部分,内容丰富生动,旨在使读者开心地学习和使用英语口语。
  • 特工王妃很嚣张

    特工王妃很嚣张

    她,一代特工,只因爱错了人,沦落异世。他,身份重重,心中只有一份执念,就是找到所爱的人,为她倾覆一世。只是那一眼,再也没法忘怀。只是那一步,再也没法摆脱。只是那一次,再也没法颠覆。只是那颗心,再也没法掌握。那一日,她白衣血迹斑驳:放我走。那一日,他心如刀绞,墨黑的眸子划过悲痛。世事无常,风起云涌,江山如此多娇,莫许一世骄阳,愿得一心珍藏。
  • 傲娇小妻,搞定首席律师

    傲娇小妻,搞定首席律师

    在一次骑行中,安陌偶遇滨海市律政界翘首路辰北,这可恶的男人在撞伤她之后,居然将她弃在路边逃逸?这梁子算是结下了。你到底有没有羞耻心?穿得跟个妓女似的?”“知道跟妓女最相似的职业是什么吗?”众人都期待着她的答案。“律师啊,只不过,律师卖的是上面那张嘴!”某女娓娓说着,小手不怕死的抚上了某男性感的薄唇。众人惊愕片刻后,爆发出了震耳欲聋的哄笑。商场品牌女装店里,男人尾随其后跟着她,想教训这个不知天高地厚的女人。,某女反击,“混蛋男人!你的节操呢?”【情节虚构,请勿模仿】
  • 和平精英之佛之子

    和平精英之佛之子

    洛川偶得佛之子系统,从此只要吃鸡和杀人就可以得到奖励!从此,游戏里多了一个杀神,但他却不乐意了,“阿弥陀佛,罪过罪过,我观这里杀虐太多,就由我来普度众生吧!”
  • 妈咪来袭:总裁爹地宠上天

    妈咪来袭:总裁爹地宠上天

    爱财如命的罗娇娇被一个小男孩用一张金卡,忽悠的闯入首富封以琛视线,引起这个犹如帝王般的男人注意,和他领了结婚证!从此,封爷的日常就是收拾罗娇娇的烂摊子,顺便也收拾一下这个小女人。想要振振夫纲,却反被罗娇娇给治的服服帖帖。
  • 万古最强魔君

    万古最强魔君

    这就是阳间?真是哔了狗!到处都是主角!蓝笑借尸还魂来到阳间,却发现很多人有主角光环,而且这些主角装逼如风,常伴其身,生死看淡,不服就干。主角一到,鸡飞狗跳,想躲都躲不掉。蓝笑好无奈:主角你们别逼我,不然大家都得死!……这是一个反派毁灭世界的故事!做反派一时爽,一直做反派一直爽。
  • 知稼翁词

    知稼翁词

    本书为公版书,为不受著作权法限制的作家、艺术家及其它人士发布的作品,供广大读者阅读交流。
  • 弑杀天下却负了你

    弑杀天下却负了你

    他竟然提着我阿爹的人头来提亲...我带着一身的血债,重塌皇宫,只为毁了他想要的的一切!
  • 青春.彼岸时光

    青春.彼岸时光

    林可琪林氏企业总栽林思毅的小孙女,一个名副其实的胖子,在一次偶然的机会中与小时候救过他的男孩再次相遇并再次被他所救,在同桌好友的鼓励下向他表明心迹。却不料遭到他的拒绝,因为他的一句不喜欢胖子,便刻苦减肥,当瘦身成功,并且跟他就读于同一所高中的时候会发生怎样的故事呢,而她的哥哥林可凡和她的同桌好友又会擦出怎样的火花呢。