Term sheet中排他期一般安排多少天为宜？

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Term Sheet 投资条款清单；投资意向书；条款说明书例句筛选1.A term sheet is a conditional offer.投资意向书是个有条件的要约。2.Consider this example: ABC Corp. has a 1X liquidation preference in theterm sheet.看看这个例子：ABC公司拥有一倍清算优先权。

term sheet的字面意思是：条款清单；条款说明书但是一般翻译为风险投资协议假如你是第一次创业，你正在寻找风险投资（VC），在经过跟风险投资人漫长的商业计划演示和交流之后，突然有一天，投资人对你的公司产生了投资兴趣，于是给你出了一份所谓“投资协议条款清单”（Term Sheet）。投资人了保证自己的利益要求签订的风险投资协议

1. 投资人与公司的前期接触和谈判；2. 签订Term Sheet：Term Sheet会对本轮投资的主要商业条款作出大致约定，比如增资的比例，估值方法，投资人入股后的权利等等。虽然Term Sheet没有法律约束力，但这些条款在后续的商业谈判中一般会被尊重；3. 详细的尽职调查：投资人需要对公司的业务、财务和法律进行详细的尽职调查；4. 商谈正式交易文件：投资人与公司在Term Sheet的基础上讨论正式的交易文件，交易文件起码包括股权转让协议（或增资协议），股东协议及章程，根据实际情况还会有一些附属性协议比如过桥贷款、股权质押等等；5. 签订正式交易文件（Signing）：各方签署交易文件，文件经签署后对各方产生法律约束力；6. 交割（Closing）：简单来说就是“一手交钱一手交货”的标志点，这个后面详细展开吧。Signing和Closing的关系：在日常的商业交易中，签署文件和交割是几乎同时完成的，菜市场买蔬菜水果都是谈好价钱直接掏钱拿货的。

　　对于只有一页的Term Sheet ，投资者应该理性看待，这只不过是一个协议，最主要的还是正式签署的文件才最重要，投资者可以从以下三点看到只有一页的Term Sheet ：　　1.Term Sheet 不等同于交易文件　　Term Sheet只是核心投资条款清单，只是投资意向书，并不是最终交易文件。具体投资条件都在大家最终签署的交易文件里。因此，Term Sheet可以只有1页纸，但交易文件还是可以做得又臭又长。正因为这个原因，对于1页纸Term Sheet，投资者应该明白：花多少钱；买多少股；其他具体条件以最终交易文件为准：　　2.Term Sheet 不等同于对所有投资者进行保护保护　　投资本质是商业。一方面，机构投资人在投资创业企业之前，他们也得和创业者一样，先去向LP们融资，也得对背后的LP们负责；另一方面，投资机构通常是“掏大钱，占小股”，投完后也基本不参与公司的实际经营管理，甚至当甩手掌柜。因此，需要有必要的小股东保护措施，尤其是涉及到投资人应得的利益蛋糕分配事项时，比如，公司增发股份与清算等。　　3.新模式Term Sheet 的出现传统VC是否过时？　　在美国硅谷，传统VC也开始OUT了。好的创业团队和创业项目来钱的渠道越来越多元化，比如众筹平台Angelist、Kickstarters和孵化平台Y－Combinator等，国内也已经出现了天使汇、爱创业与大家投等股权众筹平台。传统VC面临竞争压力，已经无法像以前那样着穿西装抽雪茄在办公室坐等创业者们绞尽脑汁来游说大叔投资了。我们期待，有越来越多像真格这样对创业者友好的基金的参与进来，加入“一页纸Term Sheet”联盟，并公开秀出自己的投资条件（Term Sheet）。我们也期待，早期项目回归“天使”与“风险”投资本质。大家最终签署的交易文件（不仅仅是TS），在不触动投资人应得的经济利益蛋糕的同时时，交易文件真正做到对创业者友好。　　投资条款清单（Term Sheet）的英文全称是：term sheet of equity investment。投资条款清单就是投资公司与创业企业就未来的投资交易所达成的原则性约定。投资条款清单中除约定投资者对被投资企业的估值和计划投资金额外，还包括被投资企业应负的主要义务和投资者要求得到的主要权利，以及投资交易达成的前提条件等内容。投资者与被投资企业之间未来签订的正式投资协议（share subscription agreement）中将包含合同条款清单中的主要条款。

Indicative Termsheet指示性投资意向书.Termsheet投资意向书　　投资条款清单( 投资条款协议就是投资公司与创业企业就未来的投资合作交易所达成的原则性约定。投资条款协议中除约定投资者对被投资企业的估值和计划投资金额外，还包括被投资企业应负的主要义务和投资者要求得到的主要权利，以及投资交易达成的前提条件等内容。投资者与被投资企业之间未来签订的正式投资协议（share subion agreement）中将包含合同条款清单中的主要条款。

1.投资人与公司的前期接触和谈判；2.签订TermSheet：TermSheet会对本轮投资的主要商业条款作出大致约定，比如增资的比例，估值方法，投资人入股后的权利等等。虽然TermSheet没有法律约束力，但这些条款在后续的商业谈判中一般会被尊重；3.

非约束(捆绑)性投资条款清单

对于很多初创公司，融资是公司发展的一个重要环节。在进行融资的过程中，配合投资者进行尽职调查，将创业公司最优秀以及最好的一面呈现给投资者，则变成了初创公司管理团队的一个必修课。 尽职调查来自于英文的 Due Diligence ，他是指投资者在对目标公司进行投资或者收购过程中，对目标公司的业务、财务、法律以及人力资源等方面进行一系列的调查，从而对目标公司的面临的机会与潜在风险进行判断，他是投资和收购程序中非常重要的环节之一，也是机构投资者在投资过程中非常重要的风险防范工具。 投资机构对初创公司进行的尽职调查主要包括以下方面： 有经验的投资者在进行上述尽职调查过程中，往往是通过一个整体而不是割裂的对公司的这四个方面进行尽职调查，他们会通过这四个方面的尽职调查结果去验证管理团队向他们表述的公司的业务前景，市场地位，管理团队的执行力等方面进行综合的判断。因此，在配合投资机构进行尽职调查的过程中，初创公司一定要认真的对待，不要将公司的各部门简单的对接给投资者，请一定要找一个能力比较强的人来进行牵头。以免因为信息不对称的缘故给投资者造成一些不必要的误解。 投资者对初创公司的尽职调查工作一般会分为两个阶段。即初步尽职调查阶段和详细尽职调查阶段。 初步尽职调查阶段，投资者主要专注于初创公司的业务层面。他们会对初创公司的市场、产品和服务以及技术等方面进行尽职调查。这个阶段的尽职调查，投资者主要是判断初创公司的市场和业务前景，以及初创公司的 Competitive Edge ，即竞争优势。因此，在这个阶段，初创公司需要准备的材料主要包括： 如果投资者对于初步尽职调查阶段的结果表示满意的话，通常投资者会给公司发一份 Term Sheet ，也就是我们通常说的 投资意向书 或 投资条款单 。如果大家想了解如何解读 Term Sheet 的话，我也写了一系列有关与 Term Sheet 相关的文章，大家有兴趣的话可以去研究一下。以下是文章的链接： 如何与风险投资机构打交道系列 如果投资者者的尽职调查进入详尽尽职调查阶段的话，初创公司的融资成功的可能性将大幅增大。因为在这个阶段，投资者主要是对初创公司的在初步尽职调查工作中的调查结果进行进一步的 验证 。在这个阶段，投资者会主要从法律、财务、人力资源等方面对初创公司进行调查以 验证 投资者在初步尽调阶段的一些结论以及对公司是否存在 重大风险项 进行核查。在这个阶段，部分投资者会通过自己的团队来做尽调，也有部分投资者会聘请外部的法律和/或财务专家来做尽职调查。 投资者或其外聘的顾问团队在对公司进行尽职调查的过程中，会给初创公司发对应的 尽职调查清单 ，初创公司需要根据尽职调查清单的内容准备相应的资料递交给投资者。我相信，大部分的初创公司在拿到投资者或其外部顾问发给他们的尽职调查清单的时候，头都会很大。内容繁多不说，有的还很不好理解。那么管理团队在准备相关资料的时候应当注意哪些方面呢？ 创业不易，特别是在公司初创阶段。这些投资者都能够理解，所以如果公司存在诸如按照最低基数缴纳社保、股权存在代持问题的时候不要担心。如实披露给投资者就是。因为，如果你在披露的过程中 不诚实 ，那么后续被挖出来的话，会极度影响投资者的 信心 。相对于前面说的小瑕疵，管理团队若 不诚信 ，则对投资者来说，这绝对是一个 Deal Killer 。大家都知道投资者经常挂在嘴边的一句话 投资就是投人 ，那么一个缺乏 诚信 的团队，绝对不是一个好的投资目标。请初创公司 千万不要 去 踩这根红线 。 前面说过了，这个阶段的尽职调查主要目的在于 验证 ，一方面是验证初创公司的业务逻辑；一方面也可以通过尽职调查过程进一步 验证 管理团队的执行力。 如果初创团队能够卓有成效去配合投资者进行这个阶段的尽职调查，这在投资者看来绝对是一个 加分项 。 以下是投资者在做尽职调查过程中，肯定要初创公司提供的一些资料清单，若投资者已经进入尽职调查阶段，管理团队可以事先安排准备起来。 通过对上述资料进行事先的整理，也是初创公司的一个 自查 过程，可以将公司可能存在的一些潜在问题做到 心中有数 。 总结本文的一些要点：

首先，创业者要做好准备，正确的认识风投。融资是一件严肃的事情，并不是一个简单的计划书就拿到钱之后没有后顾之忧这样简单的事情，这里存在很多的责任和风险，对于企业而言，都是应该进行慎重的周详考虑的。风投固然能让企业有缓口的机会，能够帮助企业的一时发展，但在未来的发展道路上，还会遇见很多的问题，从提交商业计划书到投资机构与核心团队沟通，到投资机构做详尽的市场调查，再到企业拿到投资机构的termsheet，整个过程都是应该进行详细的研究分析的，也会花掉很多的时间，想融资，企业要准备好关于融资原因、公司现状、未来愿景等的“统一口径”，以及要考虑到投资者可能会提出的问题及其答案，企业的缺点和面临的问题，企业的发展等，这些不但不能回避，相反还要努力的积极应对，并给出可以解决问题的答案，只有做好充分的准备工作才可以考虑到融资，也只有这样才更有可能会获得投资。其次，正确的认识钱的作用在很多的企业中，认为发展的过程中钱的作用是很大的，钱越多越好，这一点是不正确的，企业一定要做中肯的预期收入，尽量保守估值以此来避免对赌，不要在数字上有什么偏颇的认知，可观才是最主要的，也是投资者最看重的一点。入股资金。投资者来给你投资并非是一种慈善的公益事业，他也是追求利益的，如果你不能通过他的资金注入来给他带来收益的话，他不会给你投资，也就是你本次融资意味着失败。最后，还不能忽视第三方资源。毕竟你不是一个专门的融资机构，很多问题考虑的还很欠缺，因此利用第三方资源，找到专业的机构来详细的解析这件事很重要，同时也可以寻找有经验的朋友帮忙，这样都能增加你成功的几率，比自己的单独想法要有帮助的多。

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在线教育风来了，资本跑马圈地玩得不亦乐乎，BAT(百度、阿里巴巴、腾讯的简称)也不能免俗。 据不完全统计，百度旗下有百度文库(觅题)、作业帮、度学堂等自有产品，后来收购传课网与度学堂合并为百度传课，并投资了万学教育和智课网;阿里巴巴旗下有淘宝教育，投资了TutorGroup和超级课程表;腾讯旗下有腾讯课堂和腾讯精品课，投资了跨考网和易题库，并和新东方成立合资公司“微学明日”，推出智能学习APP“优答”。 近期业界有传闻说，阿里巴巴将投资国内上市公司凤凰传媒，持股比例或将达到32%，目前交易已经接近尾声，预计不久将公布官方消息。 显然，腾讯的动作更快一步。6月11日，家教O2O平台疯狂老师在京宣布，已获得腾讯2000万美金B轮融资。 这是腾讯第一次在教育O2O市场出手，但为什么选了疯狂老师? 要做有温度的产品 事实上，腾讯的身影早已出现在疯狂老师背后。今年1月，疯狂老师完成千万级Pre-A轮融资，领投的正是腾讯副总裁吴宵光。彼时，疯狂老师APP刚在应用商店上线不久，正在合肥进行推广。 五个月后，疯狂老师覆盖了上海、福州、南昌、成都、青岛、厦门、泉州等十余座城市，并正式进军教育中心——北京。 点开疯狂老师APP，会进入所在城市的主页面。里面有老师的列表，这些老师有经过专门认证的不同等级。点击每个老师，可以看到相应的介绍，教学时间、家长评分、点击量等等，还可以预约体验课，时间地点双方共同协商。 疯狂老师在做的，是用互联网替代中介，让家长和老师直接对接，砍掉了传统线下一对一机构的场地、咨询师和学管师等黑色成本，大幅提升老师收入。另一方面，疯狂老师不开放老师注册，只有完成知识功底、教学技能和价值观考察的老师才能入驻平台，最大限度保证平台上的老师都是好老师，“至少是当地排名前30%的老师”。 张浩强调，疯狂老师扮演着老师的“经纪人”角色，整个商业模式都围绕老师构建，一切设计都服务于优秀老师。在当前开通的每个城市，疯狂老师都有一个10到20人的团队，负责针对老师的服务和各项工作的对接。将来，疯狂老师还会为老师提供备课、出题、答疑、在线问答等一系列工具，提升老师的用户体验。 “对老师群体的理解是通过产品来实现的，老师在使用产品的时候会感知背后的团队对他的理解是否精准到位”，张浩说，“当老师使用疯狂老师的时候，我希望他觉得这是一个充满温度的产品”。 是趋势，就不可逆转 今年以来，家教O2O领域持续受到资本市场的青睐。 由前新东方高管陈向东创立的“跟谁学”在3月30日完成5000万美金的A轮融资;由原精锐教育联合创始人胡国志和原昂立教育创始人刘常科创立的“轻轻家教”先在4月获1500万美元B轮投资，随后再获好未来的B+轮融资;由前知名草根站长陈远河创立的“请他教”也在4月初获得6950万人民币A轮融资。 张浩直言，家教O2O的蓬勃发展其实暗合互联网“去中介化”的趋势，“当你代表了趋势，你会发现用户的接受程度超过你的想象”。 他认为，疯狂老师至少做到了三点:重构生产关系，把原来“家长-机构-老师”的线性关系变成机构作平台，教师和家长在此之上自由交互;重塑价值分配，家长直接付费给老师，带来老师个人生产力的提升;专注于服务老师，提升老师的精神、生活状态，使家长、学生最终获益。 此外，张浩还表示，在疯狂老师的平台上，老师更容易形成个人品牌。它建立起一套前端评价体系，通过专家甄选，对每一位老师进行指导定级和初始定价，以解决老师与家长信息不对称问题。家长可以通过科目、年级、教师级别、乃至性别进行筛选，辅导结束后用户还能对老师进行评价。这让优秀的老师能依靠口碑能够获取大量粉丝，形成个人品牌。 “如果一个优秀的老师有足够多的粉丝，就可以成立自己的工作室，一旦要开一堂课，就能够在两到三天内完成招生。这将极大降低老师的招生成本。”张浩举例说明品牌的附加值。 这也是他认为疯狂老师和其他家教O2O平台不一样的地方。“同类产品和机构合作，依然把老师束缚在传统的价值体系里面，而疯狂老师把他们从机构中释放出来，打造价值无边界的通道;同类产品开放教师注册，造成老师素质良莠不齐，加剧家长选择的痛苦，而疯狂老师没有教师端，对每个老师严格甄选，通过好老师带来好口碑，实现老师工作质量和家长口碑齿轮的正向运转”。 他说，正是这份与众不同，让疯狂老师得到了腾讯的关注。 4000万学生，100万老师 腾讯是中途进入疯狂老师B轮融资谈判的。 此前，张浩团队已经和几家知名投资机构接洽。获知腾讯有意投资的消息后，张浩提出的要求是在最短的时间内完成融资，于是才有了36小时完成Termsheet(投资条款清单，茄葩注)，20天完成尽职调查，协议签署并close(交割，货款两清之意，茄葩注)的经典案例。 在此过程中，张浩先后面访了腾讯投资总监彭志坚、总裁刘炽平和“大企鹅“马化腾。刘炽平的一席话坚定了张浩接受腾讯投资的想法。 “腾讯能给疯狂老师带来什么?第一是品牌背书，没有老师不知道腾讯是谁;第二是技术支持，家教O2O如果像打车软件一样迎来用户增长爆点，腾讯强有力的技术团队能处理高并发的难题;第三是用户共享，QQ和疯狂老师的用户群体高度重合，不排除腾讯未来把2亿用户群体的端口开放给疯狂老师的可能性”。 最终，疯狂老师和腾讯敲定2000万美金的B轮融资。此时，疯狂老师的估值已经达到1亿美金。 张浩透露，本轮融资将主要用于拓展城市、完善平台以及对最早入驻平台的老师群体进行投入。他表示，将在今年年底之前进入包括广州、深圳、杭州、重庆、天津、西安等一线和准一线城市。 而随着PPTV创始人姚欣的加盟，张浩对达成目标有了更多的底气。“我和姚欣同龄，他有十年互联网创业经验，我有十年教育创业经验，我俩结合就是典型的O2O。他一手搭建了疯狂老师的技术和产品团队，在此基础上把十年教育经验叠加上去，就形成真正的‘互联网+教育"产品”。 面对镁光灯的聚焦，张浩坦言最难的事不是完成融资，而是始终知道自己的起点在哪里、目标在哪里、要坚持什么。他的脑海不时浮现出一幅画面：4000万学生选择疯狂老师，100万老师在平台上自品牌生存…… 这是张浩的愿景。(转自：茄葩)

A轮融资发生在公司初创期，是指公司有了产品初步的模样，可以拿去见人了；有了初步的商业模式；积累了一些核心用户。投资来源一般是天使投资人、天使投资机构。投资量级一般在100万RMB到1000万RMB。A轮融资：公司产品有了成熟模样，开始正常运作一段时间并有完整详细的商业及盈利模式，在行业内拥有一定地位和口碑。公司可能依旧处于亏损状态。资金来源一般是专业的风险投资机构（VC）。投资量级在1000万RMB到1亿RMBB轮融资：公司经过一轮烧钱后，获得较大发展。一些公司已经开始盈利。商业模式盈利模式没有任何问题。可能需要推出新业务、拓展新领域。资金来源一般是大多是上一轮的风险投资机构跟投、新的风投机构加入、私募股权投资机构（PE）加入。

在教授水果类单词时可以用“Touch and guess”的游戏，有可以用“Listen and draw”这种游戏。例如：教师说：“a red apple”学生就画一个红苹果。教师说：“two yellow chairs”学生就画出两把黄色的椅子等等，这样的单词有些我们可以用实物来引入游戏，有些就在我们身边，比较好设计游戏。游戏能给孩子带来快乐的体验，它是伴随着儿童成长的精神食粮。课堂上运用游戏最多的是单词的教学与巩固，可以说单词的教学离不开游戏。

　　邀请函是一个很重要的形式，在准备活动的时候就应该要写邀请函了。而优秀邀请函并不是简单一两句话就可以搞定的，那怎么才能算的上是最好活动邀请函？有请驻留片刻，我为你推荐商务邀请函范文英文，欢迎大家阅读收藏，分享给身边的人！ 商务邀请函范文英文(篇1) 　　Dear Sirs, 　　We are staging an important exhibition in Shanghai Exhibition Centre from October l to October 7. We would like to invite your corporation to attend. Full details on the Fair will be sent in a week. 　　We look forward to hearing from you soon, and hope that you will be able to attend. 　　Yours faithfully, 　　敬启者： 　　我们将于10月1日至7日在上海展览中心举办一次重要的商品展览。我们邀请贵公司参加。展览的详细资料将于一周内发出。 　　请尽快回复我们，并希望您能参加。 　　敬上 商务邀请函范文英文(篇2) 　　Dear Sir or Madam, Nice to contact you !We are glad to know your name and address on the Internet . Here writing you with expectation of establhing business relationship . Now we take th opportunity to introduce our company. Our company was founded in XX(year). We have a very large international business with lots of countries.We are mainly produce all kinds of (product). If something attracting ,please let us know, then we should send you the price sheet. After you confirm the price ,the samples also can be dpathed to you for thepurpose of examining the quality.Hope our products meet your market. So that we can start our bbusiness relationship for mutual benefit. Thanking you in advance and looking forward to having your kind views on our business cooperation proposal. Your prompt reply would be highly appreciated waiting for your kindly reply. 商务邀请函范文英文(篇3) 　　Dear sir/madam: 　　On [date], we will host an evening of celebration in honor of the retirement of [name], President of [company]. 　　You are cordially invited to attend the celebration at [hotel], [location], on [date] from [time] to [time]. [name] has been the President of [company] since 2022. During this period, [company] expanded its business from [size] to [size]. Now its our opportunity to thank him for his years of exemplary leadership and wish him well for a happy retirement. Please join us to say good-bye to [name]. 　　See you on [date]. 　　Yours sincerely 　　Mike 商务邀请函范文英文(篇4) 　　常见的英文商务邀请函【一】 　　dear sir/madam: 　　i"m delighted you have accepted our invitation to speak at the conference in [city] on [date]. 　　as we agreed, you"ll be speaking on the topic from [time] to [time]. there will be an additional minutes for questions. 　　would you please tell me what kind of audio-visual equipment you"ll need. if you could let me know your specific requirements by [date], i"ll have plenty of time to make sure that the hotel provides you with what you need. 　　thank you again for agreeing to speak. 　　i look forward to hearing from you. 　　sincerely yours, 　　[name] 　　[title] 　　五种常见的英文商务邀请函【二】 　　dear sir/madam: 　　thank you for your letter of [date]. 　　i"m glad that you are also going to [place] next month. it would be a great pleasure to meet you at the [exhibition/trade fair]. 　　our company is having a reception at [hotel] on the evening of [date] and i would be very pleased if you could attend. 　　i look forward to hearing from you soon. 　　yours sincerely, 　　[name] 　　[title] 　　五种常见的英文商务邀请函【三】 　　dear sir/madam: 　　[organization] would very much like to have someone from your company speak at our conference on [topic]. 　　as you may be aware, the mission of our association is to promote [products]. many of our members are interested in the achievements your company has made in [areas]. 　　enclosed is our preliminary schedule for the conference which will be reviewed in weeks. i"ll call you [date] to see who from your company would be willing to speak to us. i can assure you that well make everything convenient to the speaker. 　　sincerely yours, 　　[name] 　　[title] 　　五种常见的英文商务邀请函【四】 　　dear sir/madam: 　　we would like to invite you to an exclusive presentation of our new [product]. 　　the presentation will take place at [location], at [time] on [date]. there will also be a reception at [time]. we hope you and your colleagues will be able to attend. 　　[company] is a leading producer of high-quality . as you well know, recent technological advances have made increasingly affordable to the public. our new models offer superb quality and sophistication with economy, and their new features give them distinct advantages over similar products from other manufacturers. 　　we look forward to seeing you on [date]. 　　just call our office at [phone number] and we will be glad to secure a place for you. 　　sincerely yours, 　　[name] 　　[title][next] 　　五种常见的英文商务邀请函【五】 　　dear sir/madam: 　　on [date], we will host an evening of celebration in honor of the retirement of [name], president of [company]. 　　you are cordially invited to attend the celebration at [hotel], [location], on [date] from [time] to [time]. [name] has been the president of [company] since 2022. during this period, [company] expanded its business from [size] to [size]. now its our opportunity to thank him for his years of exemplary leadership and wish him well for a happy retirement. please join us to say good-bye to [name]. 　　see you on [date]. 　　yours sincerely 　　[name] 　　[title] 商务邀请函范文英文(篇5) 　　dear sir or madam, nice to contact you !we are glad to know your name and address on the internet . here writing you with expectation of establishing business relationship . now we take this opportunity to introduce our company. our company was founded in xx(year). we have a very large international business with lots of countries.we are mainly produce all kinds of (product). if something is attracting ,please let us know, then we should send you the price sheet. after you confirm the price ,the samples also can be diathed to you for thepurpose of examining the quality.hope our products meet your market. so that we can start our bbusiness relationship for mutual benefit. thanking you in advance and looking forward to having your kind views on our business cooperation proposal. your prompt reply would be highly appreciated waiting for your kindly reply. 商务邀请函范文英文(篇6) 　　Beth: 　　Sallyhave you noticed that the people in our Finance Department are always so friendly Sally: I have noticed that。 　　Why do you think they are so friendly Beth: Maybe it"s because they are surrounded by money all day! Sally: That"s possible! I wish I could join the Finance Department in our pany。 　　Beth: 　　Why can"t you Sally: My numerical skills are just too bad。 I failed mathematics at school， you know。 Sally: Well， if you are no good at mathematics maybe you shouldn"t work in the Finance Department。 You could accidentally loose a lot of money。 Beth: You are always so wise Sally。 I"m glad to have you as a friend。 Sally: We"re a good team Beth and we should always look out for each other。 商务邀请函范文英文(篇7) 　　Dear Sir / Madam: 　　Good day ! How are you? 　　We hereby sincerely invite you and your company representatives to visit our booth at （地点） from April ** to ** **（展会日期）. 　　Exhibition Center （展会中心地址）: *** *** *** 　　Booth Number（展会摊位号） : *** *** *** 　　Date（日期） : ** ** to ** ** 　　Thank you very much for your attention. 　　sincerely yours, 　　[name] ：邀请人名字 　　[title] ：邀请人公司 商务邀请函范文英文(篇8) 　　Dear XXX 　　XXX Industries would like to request that you and a representative ofXXXX visit us in the United States sometime within the next few months. . As you know, it has been several years since we last met in China and it is very important to both parties that we continue building our relationship, given the new “molded parts” we will soon be procuring from you and the increased business we are anticipating over the next several years brought on by new federal legislation, currently taking place in the United States. 　　XX公司希望邀请你和XX的代表在以后的几个月中来我司访问。。。如你所知，自从上次在中国见面，我们已有几年没见了。这次会面对我们双方来说都很重要，尤其是继续维持我们之间的合作关系，我们将从贵司处购买新的模具零件，而且在以后的几年中随着联邦法律的生效，我们正预期增加我们的业务。 　　自20xx年3月，我们已向XX按030714号合同购买了5000套零件。我们的合同今年到期，所以对于更新我们合同的`必要会谈是很重要的。一个后续的关于“模具零件”的合同也会被谈到。 　　Upon your arrival to San Francisco, Calif., you will drive to our office in Santa Rosa, Calif,, to discuss the renegotiation of the master contract, including, pricing, delivery and quality control. We will drive back to San Francisco airport for departure to Houston, Texas. We will drive to Brenham, Texas to visit our Contract Manufacturer, Lonestar Manufacturing. At this location you will see how our VA-20xx SVRS unit is manufactured. During your visit, you will also witness how your parts are being stored, inspected and built into our product. We will also take you to a location in the immediate area where our product is installed so you can observe how it operates and learn the importance of our part specifications and its relationship to product safety. If time permits, we will fly to Washington D.C. to see how our product is being mandated in the United States. 　　你们到达了旧金山之后，我们将会先驱车到我们在SANTA ROSA的办公室，来讨论我们的主要合同，包括价格、运输和质量控制。然后我们将送你们返回旧金山机场，飞往德克萨斯的休斯顿。然后我们将送你们到Brenham,参观我们的合同制造商：LONESTAR工厂。在那里你将看到我们的VA-20xx产品如何被生产。在参观期间，你还将看到零件的储存、分解和装配城我们的产品。我们还将带你到一个装有我们产品的演示区，你能了解我们的产品的功能，了解零件规格的重要性和产品安全的关系。如果时间允许，我们将飞往华盛顿特区，去了解我们的产品如何被代理销售和托管。 　　XXIndustries agrees to pay all travel expenses. We will arrange an interpreter, but would prefer you bring one as we feel it will help foster our long term business relationship when you return to China. 　　VAC公司同意支付所有的旅费。我们将安排一个翻译，但我们更希望你能带一名翻译， 　　一名我们认为当你们返回中国时仍然能帮助我们之间长远合作的翻译。 　　Please give this invitation serious consideration. 　　请仔细考虑一下这份邀请。 　　Sincerely 商务邀请函范文英文(篇9) 　　Dear Sir or Madam: 　　We are very pleased to invite Mr. ****** come to our company for visiting and business negotiation. The business trip will start from 30th Oct. 20xx . And because the long business co-operation in future between ****** company. and us, they will come to China for many times. Please note, however, that we don"t assume any legal or financial responsibility whatever regarding the presence of ****** in China. All expenses of ******"Sjourney to/from China, their stay in China as well as health insurance will be borne by their employers. We send you our kindest regards and best wishes for a pleasant trip. 　　亲爱的先生或夫人: 　　我们很高兴邀请Mr * * * * **来我们公司进行访问和商务谈判。商务旅行将于20xx年10月30日开始。而且因为未来的.长期业务合作在* * * * * **公司之间。而我们，他们将会来到中国很多次。然而，请注意，我们不承担在中国存在* * * * **的任何法律或财务责任。从中国到/从中国的所有费用，他们在中国的逗留以及医疗保险将由他们的雇主承担。我们向您致以最亲切的问候和最美好的祝愿，祝您旅途愉快。 商务邀请函范文英文(篇10) 　　Dear sir/madam: 　　I"m delighted you have accepted our invitation to speak at the Conference in on . 　　As we agreed, you"ll be speaking on the topic from to . There will be an additional minutes for questions. 　　Would you please tell me what kind of audio-visual equipment you"ll need. If you could let me know your specific requirements by , I"ll have plenty of time to make sure that the hotel provides you with what you need. 　　Thank you again for agreeing to speak. I look forward to hearing from you. 　　Sincerely yours, 商务邀请函范文英文(篇11) 　　[organization] would very much like to have someone from your company speak at our conference on [topic]. 　　As you may be aware, the mission of our association is to promote . Many of our members are interested in the achievements your company has made in . 　　Enclosed is our preliminary schedule for the conference which will be reviewed in weeks. I"ll call you [date] to see who from your company would be willing to speak to us. I can assure you that we"ll make everything convenient to the speaker. 　　Sincerely yours, 　　[name] 　　[title] 商务邀请函范文英文(篇12) 　　 Dear sir/madam: 　　Im delighted you have accepted our invitation to speak at the Conference in on . 　　As we agreed, youll be speaking on the topic from to . There will be an additional minutes for questions. Would you please tell me what kind of audio-visual equipment youll need. If you could let me know your specific requirements by , I will have plenty of time to make sure that the hotel provides you with what you need. 　　Thank you again for agreeing to speak. 　　I look forward to hearing from you. 　　Sincerely yours, 　　 我特别推荐

输入代码解决：publicclassArith{privatestaticfinalintDEF_DIV_SCALE=10;/***两个Double数相加*@paramv1*@paramv2*@returnDouble*/publicstaticDoubleadd(Doublev1,Doublev2){BigDecimalb1=newBigDecimal(v1.toString());BigDecimalb2=newBigDecimal(v2.toString());returnb1.add(b2).doubleValue();}/***两个Double数相减*@paramv1*@paramv2*@returnDouble*/publicstaticDoublesub(Doublev1,Doublev2){BigDecimalb1=newBigDecimal(v1.toString());BigDecimalb2=newBigDecimal(v2.toString());returnb1.subtract(b2).doubleValue();扩展资料POI功能可以让企业获得独家专享的唯一地址， 呈现方式就是地图中的定位图标。无论是车载导航还是手机导航，如今市面上的导航都有自己的POI信息点，导航地图中POI信息点的多少以及信息的准确程度和信息更新速度，都严重影响到一款导航的使用情况。POI的采集是一个非常费时费事的工作，对一个地理信息系统来说，POI的数量在一定程度代表着整个系统的价值。

关于会计英文求职信范文锦集9篇 　　时间一晃而过，新一轮的招聘又在朝我们招手，求职信也应跟上时间的脚步了哦。但是怎么写才更能吸引眼球呢？以下是我收集整理的会计英文求职信9篇，欢迎阅读与收藏。 会计英文求职信 篇1 　　Gentlemen, 　　I have been told by ,Credit Manager, The Business Book Publishing,New York, with whom I believe you are acquainted,that you are expecting to make some additions to your accounting staff in should like to be considered an applicant for one of these positions. 　　You can see from the data sheet that is enclosed with this letter that I have had five years of varied experience in the book companies for which I have worked have given me permission to refer you to them for information about the quality of the work I did while in their employ. 　　My work was in the credit department and in the accounting department in both companies,with some experience also in inventory control. In both positions,I have been assigned with the daily office courses taken at Central Commercial and the Bronx Community College specifically prepare me for doing the accounting required in your department. 　　I hope that you will give me an interview at some time convenient to there is further information that you wish in the meantime,please let me can always be reached at the address given at the beginning of this letter. 　　Very truly yours, 敬启者： 　　据纽约商业图书出版社信托部经理白约翰先生称：贵司公拟于六月份增加会计职员若干名，本人拟参加此等职务应征。对本人情况，阁下可从本函所附资料中获得了解，本人曾从事商业图书作工五年之久，获有各种经验。俺现任职的司公已同意向阁下提供有关俺在其司公服务的资料。 　　本人除在两司公的信托部和会计部服务外，在财务管制方面，亦获得若干经验。在两个部门作工时，均负责日常行政作工。俺在中央商业学校和布隆克斯学院所修课程，均与阁下会计部门业务有关。 　　希望阁下抽空给予接见。若需本人较详细资料，请按本函上方所载地址汇函通知。 　　英文求职信的写法同中文的都有相似之处，起码简洁系最重要的问题。 会计英文求职信 篇2 Respected leaders: 　　Hello! First of all, I would like to thank you for reading my recommendation letter in a busy schedule. I am a student from Hebei University School of management accounting department of Grade 20xx graduates, today, full of passion and vision of a better tomorrow, is willing to contribute all my knowledge and ability in your organization, more for the development of your organization to contribute, at the same time, I realize the value of one"s life. In today"s world, the information age has arrived. Knowledge economy concept is increasingly popular. With China"s entry into WTO, the demand for information development and utilization is increasing, and information management talents play an increasingly important role in business management. 　　Four years of college, I study assiduously, through careful, systematic grasp the basic theory of information management and the basic knowledge, the information system has strong ability of analysis and design, management and economics two categories of knowledge and learning, and repeated practice, enrich and perfect myself, so I full of confidence for the future. I know: a qualified personnel, professional knowledge and practical experience should be complete, and specially with mercy, passion and steady both moral and healthy temperament of the people. 会计英文求职信 篇3 　　annie smith 　　69 n. grant street, mid lake city, california 84301 　　cell :( 988) 598-1331 　　email: 　　career objective:to take up the responsibilities of a tax 　　specialist in a renowned organization wherein my skills and abilities will enhance the growth and development of the organization.core competencies: 　　possess more than twelve years of professional experience in handling financial and accounting tasks 　　strong analytical and organizational skills 　　in-depth knowledge of financial and accounting 　　excellent command over english and german language 　　good time management and leadership skills 　　multitasking skills with ability to work in independently and as a part of a team 　　familiar with the rules and regulations of taxation lawstechnical proficiencies: 　　knowledge of microsoft word, excel, tally, powerpoint, vertex, fasttax, bna and cd-rom based programs 　　educational summary: 　　master"s degrees in taxation from university of california in the year 19x 　　bachelor"s degree in accounting, saint mary college of arts, california in the year 19xx 　　certification: 　　certified public accountant, business learning centre, california in the year 19xx 　　professional experience: 　　new insurance associates & co, california 　　20xx till date 　　tax specialist 　　prepared financial statements, pst/gst and tax related statementsresearched specialized questions and prepared recommendationssupervised tax interns and tax staff 　　worked on international tax schedules 　　reviewed and prepared both separate and consolidated company, federal and multi state corporate tax returns 　　planned and researched on various tax issues like analysis of proposed legislation and new tax laws 　　involved with government tax audits and correspondence 会计英文求职信 篇4 尊敬的领导： 　　您好! 　　我是一名即将从柳州地区经济管理干部学校会计专业毕业生，此刻非常感谢您在百忙之中审阅我的个人求职信。 　　我出生于农村一个平凡的家庭，自幼小在父母的教导下养成了诚实守信、吃苦耐劳、乐于助人的良好品质。三年的中专学习使我在德智体先等方面得到了全面提高，学校给予我系统的专业知识和独立的工作能力，我不仅学习了许多知识，也懂得了做人的道理，完善了我的人格。再过几个月，我将走出校门，走向社会，我要用我多年学得的科学文化知识来实现我自己人生价值和奉献社会的远大理想。 　　在中专的三年学习里，掌握了会计专业知识。能熟练地编制会计分录、填制记帐凭证、登记帐簿、编制会计报表、装订凭证、有较强的实际操作能力。还能熟练的操作计算机办公软件。我也从网上了解到很多的信息。学到许多新知识。在实习中我得别注意锻炼自己社会交往能力和开拓创新思维的培养，我的工作能力得到较大的提高，为走向社会工作好了充公的准备。 　　当今社会人才竟争日趋激烈，但我相信天生我才必有用，凭借自己的真才实干的能力，一定会成为贵单位满意人选。我愿意从事会计、文员、收营员等工作。收笔之际，郑重地提一个小小的要求：无论你是否选择我。尊敬的领导，希望您能够接受我诚恳的谢意。 　　祝愿贵单位事业腾飞，兴旺发达。 　　此致 敬礼！ 　　求职人： 　　XXXX年XX月XX日 会计英文求职信 篇5 　　dear sirs， 　　igraduated from the central university of finance and economics this summer。 as a student of accounting， i hope to work for a foreign company after graduation。 　　in the past four academic years，i have proved myself to be a straight a student， awarded a succession of scholarships。i have a good knowledge of accounting， in addition， my english is 　　particularly good， which will live up to the requirements set by a wholly-owned foreign company like yours。 　　i apply for the position of assistant to accountant。 you will find me a good team player， self-motivated and eager to learn。 i believe i can be of value to your company。 　　i should be very happy if you would arrange an interview with me。 　　yours sincerely， 会计英文求职信 篇6 　　April 13,20xx 　　Room 212 Building 343 　　Tsinghua University,Beijing 100084 　　Ms. Yang: 　　I was referred to you by Mr. Zhang, a Partner with your Beijing office, who informed me that the Shanghai office of your company is actively seeking to hire quality individuals for your Auditor Program. 　　I have more than two years of accounting experience, including interning as an Auditor last year with the Beijing office of CCCC. I will be receiving my MBA this May from Tsinghua University. I am confident that my combination of practical work experience and solid educational experience has prepared me for making an immediate contribution to your company. I understand the level of 　　professionalism and communication required for long-term success in the field. My background and professional approach to business will provide your office with a highly productive Auditor upon completion of your development program. 　　I will be in the Shanghai area the week of April 16. Please call me at 136001216901 to arrange a convenient time when we may meet to further discuss my background in relation to your needs. I look forward to meeting you then. 　　Sincerely, 　　XX 　　编辑：katie 会计英文求职信 篇7 尊敬的领导： 　　您好！我是xx市第二职业高级中学会计专业班的学生，即将踏上社会的`我对自己的职业生涯充满了信心和期待，希望您能给我一个与贵公司合作的机会，会计专业求职信。 　　现在的我首先想得到的是贵公司和社会对我的认可，我认为能展现自己的价值和取得更大的价值是我要努力的方向。只有得到他人的认可，社会的认可，自我的价值也就得到了肯定，这样才能促使我更加有信心的投入到工作中，与贵公司一同向成功前进。 　　在校时，我学习了很多关于会计这一职业的课程，比如：会计电算化的知识，基础会计的课程，企业会计、财经法规与会计职业道德、珠算、点钞等，我们学校注重的是学生的职业技能和素质，所以我对于会计的账务处理也很熟悉。在校时，我们在老师的悉心教学下用金蝶7.5版财务软件学习账务处理，通过上机操作与运用，我对于电算化处理账务已经能够运用自如。在学习的过程中，我也常会遇到问题，但只要认真的去做，最终问题都被解决了。我希望也能用这种认真的工作态度为贵公司效力。(后附有会计从业资格证书，办公自动化化初级证书等） 　　几年的学校生活，我学会了不少东西，丰富了我对社会的了解，也巩固了我的专业技能和知识，我在校积极参加各种活动，学校组织的党校培训，校园丝绸文化节，校运会，我也曾在这些活动中取得较好成绩，受到老师的表扬。我还积极参加学生会的招生，因为我希望在校期间能为学校做点事，这样也能锻炼我的管理能力，我喜欢体育，适当的运动既能放松心情又能强身健体，有一个健康的身体才能更好的工作。 　　我是真心想进贵公司工作的，在工作中继续不断提升自我的工作能力，所谓理论与实践相结合，我会向工作经验资深的同事多请教，“取其精华，取其糟粕”。如果能与贵公司合作，我将无比荣幸，如若无此荣幸，请您指出我的不足之处，好让我改进自己的不足。 　　希望贵公司能够录用我，我必将好好努力。 　　在此祝贵公司生意兴荣，事业蒸蒸日上！ 　　此致 敬礼 会计英文求职信 篇8 Respected leaders: 　　First of all, thank you for taking time out of your busy schedule to read my cover letter. 　　I graduated from XX University in XX in XX, and I am honored to have the opportunity to present my personal information to you. In society, there is a big difference between their professional work and interest in the work, more to cater to the society in the realization of self value, play to their talents, I chose to do what I am interested in financial work, although my university is not a financial professional, but I am willing to learn, to learn, to spend gas to learn financial knowledge, the University passed the accounting qualification certificate, and the theory and practice of their own in the late night time work, and now your attention will write my life for a new constitution. I just to finance financial work, I don"t know, also don"t know where to start, afraid of what will be done, if things are not what to do, the future can not be what things do not do it, no matter what, as long as the first, second times not afraid of wrong, only more, do more, ask more and more understanding, more thinking, the more you know, the chance of error will be less. This is a continuous process of progress, to overcome yourself. I feel very full, let me know in Fuxing on financial work gradually establish a profound, dedication, meticulous, to work the work idea. Work with the company"s financial interests are closely related, need to continue to strictly in accordance with the procedures and regulations, and must have the spirit of rigorous and meticulous, strict in demands, a punctuation error, a number of errors, a form of failure, will cause the work of passive, bring great loss. The road ahead will be long, but I will ask! If a man is able to do things and work hard, then his world is brilliant. I believe in this and I continue to improve myself. 　　I hope that through my letter of application, you will have a more comprehensive and in-depth understanding of me, and I will devote myself to your development with great enthusiasm and responsibility. 会计英文求职信 篇9 Respectability: 　　According to Mr. Bejohn, manager of the trust department of New York commercial book publishing house, "your company is going to increase the number of Accountants in June, and I intend to participate in such duties. In my case, you can learn from the information enclosed in this letter. I have been engaged in business books for five years and have gained a variety of experience. The company I am now in office has agreed to provide you with information about my service in its company. In addition to the two company"s trust and accounting services, I have gained some experience in financial control. When working in the two departments, they are all responsible for the daily administration. I repair in the central business school and the Bronx college courses are related to your accounting department. 　　I hope your honor will be given to you. If you need more detailed information, please notify the address at the address above this letter. ;

SPSS introductionThe original SPSS means "Statistical Package for Social Science", statistical package for the social science. SPSS is in the SPSS / PC is developed on the basis of it, with strong statistical analysis functions, easy to use user mode of operation, flexible sheet format analysis report and beautiful graphics display form, won the majority of data analysis in all areas of people "s favorite, and widely applied.SPSS is a very wide application of statistical analysis software, it has been more than 40 years of development history, has become a global leader in professional statistical analysis software. For statistical industry practitioners, to learn SPSS is one of the essential skills.SPSS through a simple menu operation, can conveniently regulate and fusion to collect all kinds of data, and can be implemented from the simple descriptive statistical analysis to the complex timing analysis and other methods, data modeling, return meaningful results, such as customer characteristic classification, development trend prediction. The application of these results to actual, can help the reader to explore potential customers, establish long-term program and other work to make more accurate judgments.SPSS has the following characteristics:Friendly interface, simple operation. The SPSS command statement, sub commands and options are included in a variety of menu and dialog, so users need not spend a lot of time memory complex commands, and options.Good applicability, it differs from man to man. Although most of the statistical analysis method can through menus and dialog boxes to complete, but, for those familiar with the SPSS programming syntax user, also can be in grammar window directly programming statement, thereby flexibly to complete a variety of complex statistical analysis tasks.Algorithm. With the fourth generation language features, only through the menu selection and operation of the dialog box to tell the system what to do, without the need to tell the system how to do. Users only need to understand the principles of statistical analysis, without requiring knowledge of statistical analysis of various algorithms, can be obtained by the statistical analysis of the results.Interface perfect. With complete data conversion interface, other software to generate the data files can be easily converted to SPSS for analysis of data file.Powerful function. SPSS is the core part of statistical functions, can complete the mathematical statistics analysis tasks, provided from simple single variable analysis to complex multivariate analysis methods.Time series analysis of the general steps:Data preparation stage.Data observation and test stage.The data pretreatment.Data analysis and modeling phases.SPSS the characteristic of time series analysis:SPSS time series analysis no self-contained module alone, but dispersed in Date, Transform, Analyze and Graph 4 menu, in Date and Transform in the realization of the time sequence data are defined and the necessary processing, so as to adapt to the requirements of various analysis methods; in the Analyze and Time Series mainly provides 4 time sequence analysis method, including the exponential smoothing method, regression method, the ARIMA model and the seasonal adjustment method. In Graph provides time sequence analysis of graphical tools, including sequence diagram, autocorrelation and partial autocorrelation function diagram.累死人了，呵呵，希望可以帮到你。

letter的近义词是：epistle；message。letter的近义词是：epistle；message。letter的详尽释义是n.(名词)文字字母学问字面意义，法律的准确字面意义证书，许可证信，函件文学校运动队字母标志【印】铅字，活字出租人。letter名词:letterer；过去式:lettered；过去分词:lettered；现在分词:lettering；第三人称单数:letters。一、详尽释义点此查看letter的详细内容n.(名词)文字字母学问字面意义，法律的准确字面意义证书，许可证信，函件文学校运动队字母标志【印】铅字，活字出租人v.(动词)用字母写在...上写字母，把字母印刷于用字母标明（于清单等上）领取到学校运动队布制字母标志写下标上字母分类加标题【美体】当上选手用印刷体写在校内体育运动方面取得优异成绩印刷二、双解释义n.(名词)[C]信,函件awrittenorprintedmessagesentusuallyinanenvelope[C]字母oneofthesignsinwritingorprintingthatrepresentsaspeechsound三、网络解释1.字母：和汉字(Chinesecharacter)一样,英文字母表(alphabet)中的每个(every)字母(letter)一开始都是描摹某种动物(animal)或物体形状(shape)的图画,而这些图画最后演变成为符号(symbol).2.信：这让我想起一篇短篇小说<>(LETTER)的主人公来,没想到最终自己居然会和他有差不多的命运,不同的只是那个女孩喜欢他,而她对我如何却是个未知数!每每想到此,我便会有一种苦笑不得的感觉.就这样,一个学期又到了尽头,3.文字：在每组标签内可以包含资料或其它是空(empty)标签,只有起始的标签而没有结束的标签,所以称为(datatype),群组(group)与实体(Entity),在XML规范中对於这些物件的命名有在XML1.0规范中规定文字(Letter)除了包含英文字母外,四、例句Sheballedtheletterintoawad.她将信揉成一团。Iacknowledgedherletteratonce.我马上告知收到了她的信。Thekidsarelearningtotracetheletter.孩子们学描字母。Angerisoneletterawayfromdanger.生气与危险仅相差一个字母。Hewrotethesewordsafterhehadlappeduphisletter.他是把信折好以后才又写下了这些话的。Whilecomposingaletteronacomputeryoumayinterruptthecomputer"srestwithashortburstofkeypoundingandthenletitreturntoidlenessasyoucomposethenextsentence.当你在计算机上写信时，随着敲击键盘产生的短脉冲会打断计算机的休息，接着当你写下一句话的时候，它会返回到无所事事的状态。Theprinterhasdroppedaletterhere.印刷者在这儿遗漏了一个字母。Ilearnedaboutserifandsanseriftypefaces,aboutvaryingtheamountofspacebetweendifferentlettercombinations,aboutwhatmakesgreattypographygreat.我学习写带短截线和不带短截线的印刷字体，根据不同字母组合调整其间距，以及怎样把版式调整得好上加好。五、常见句型用作名词(n.)Theletterpuzzledme.这封信使我迷惑不解。Yourletterreachedmethismorning.我今天早上收到了你的信。TheotherletterwhichIopenedandscannedrapidlywasfromJohn.我拆开并匆匆看过的另一封信是约翰写来的。Thelettercontainedonlythreelines.这封信只有3行字。Hisletterleftmefeelingprettybad.他的信使我感到相当难受。Thisletterneedsanswering.CanIleaveittoyou?这封信需要答复,这事交给你办好吗?Theletterhasbeenforwardedtohim.那封信已经转交给他了。Herletterawokehisoldmemories.她的信唤起了他对昔日的回忆。Iforgottowritetheletter.我忘记了写那封信。I"llsendaregisteredletter.我要寄封挂号信。Thepostmandeliversletters.邮递员投递信件。Shehasalreadyansweredmyletter.她已经回了我的信。Whyhaven"tyougotmyletter?Isentitofflastweek.你为什么还没有收到我的信?我上星期就寄出去了。Wetiedthislettertoabrickandthrewitovertherailing.我们把信系在砖上,然后抛过栏杆去。IlearnedfromhisletterthathewasinSpain.从他来信中我得知,他在西班牙。Ilookedthroughtheletteragainbutcouldfindnosignofanxiety.我又仔仔细细地把信看了一遍,但没有发现有什么焦虑的迹象。Isenttheteacheraletter.我给老师寄了一封信。Thenhestartedtoreadustheletter.然后,他开始给我们念信。Thepostmanleftaletterforyou.邮递员给你留下一封信。FromhisletterIsurmisedthathewasunhappy.我从他的信中推测他并不快乐。Hesenthertwopiecesofolivesinletter.他在信中给她寄了两片橄榄叶。Apartoftheletterwasleftout.信的一部分被删掉了。Thecontentsoftheletterhavebeencarefullynoted.信的内容已被仔细记下。Ihadnoreplytomyletter.我没收到回信。Howmanylettersarethereintheword“Wednesday”?Wednesday这个词有几个字母?You"vemadeamistake;you"velefttheletter“S”out.你出了个错,把字母S漏掉了。Withintwoweeks"time,shelearnedhowtopronouncetheEnglishletters.两星期内她学会了英语字母的发音。Sheisawomanofletters.她是个文学家。六、词汇搭配用作名词(n.)动词+～addressaletter在信封上写姓名地址answeraletter回一封信closealetter结束一封信datealetter在信上注明日期deliverletters投递信件dropaletter投信expectaletter等信foldaletter将信折叠forwardaletter转交信getaletter收到信glanceoveraletter匆匆看一封信havealetter收到信holdupletter扣压信件leavealetter把信留下mailaletter寄信openaletter拆信postaletter寄信pushtheletter塞信putaletter放信readaletter看信receivealetter收到信件replyaletter回一封信sendaletter寄信signaletter在信上签名smoothoutaletter把一封信弄平整sortletters分拣信件stampaletter在信上贴邮票take(down)aletter把信速记下来tearopenaletter撕开信封typealetter打一封信writealetter写信gobytheletter遵守字面条文knowletters识字obeytheletter遵守条文putletter印字母形容词+～angryletter愤怒的信blindletter无法投递的信coldletter态度冷淡的信coverletter(附于包裹或信件内的)附信deadletter无法投递的信件dryletter干巴巴的信,枯燥无味的信expressletter快信longletter长信officialletter官方信件,公函openletter公开信personalletter私信warmletter热情的信名词+～businessletter商业信件chainletter连锁信fanletter(向明星表示崇拜的)影〔球〕迷信loveletter情书nightletter夜间电报、夜信函sealetter海上通行证blackletter黑体字blockletter印刷字母callletters呼号capitalletter大写字母largeletter大写字母smallletter小写字母strangeletter奇怪的字母thefirstletter第一个字母～+名词letterbook书信册letterbox邮政信箱lettercase袖珍信件夹letterdrop投信口letterform书信形式lettersheet信纸介词+～byletter通过写信inaletter在信中onaletter在信上letterbyletter一个字母一个字母地inletter在字面上totheletter严格按照文字～+介词letterabout关于的信letterfrom来自的信letteronthematter有关此事的信letterto发往的信theletterofthelaw法律的字面意义thelettersofthesign标牌的字母七、词义辨析n.(名词)letter,alphabet这两个词的区别是：前者是构成词的“字母”,指个体;后者是“字母表”,指构成一种语言的全部字母的总称。例如:Thereare26lettersintheEnglishalphabet.英语字母表中有26个字母。letter,epistle这两个词都有“文件,函件”的意思,它们之间的差别是：letter指手写、打字或印刷的任何私信、商函或公函,是普通用语;epistle指用高雅的文体所写成的用于教诲或劝告的长信,是书面用语。例如:Wewillstudytheepistlesofsomefamouswritersnextterm.下学期我们将学习几位名作家的书信。alphabet，letter，character，script这些名词均有“字母”之意。alphabet指整个字母系统或一种语言的字母表，不表单个字母。letter指单个的字母。character通常指汉语的方块字，也指字符。script指书写或印刷的字母。letter，note，correspondence，message这些名词均有“信”之意。letter最普通用词，泛指一切形式的书信，尤指邮寄的信。note指内容直截了当的短信或便条，正式或非正式均可。correspondence集合名词，指全部来往信件。message指书信、口信、电报等。letter的相关近义词epistle、message、missive、noteletter的相关临近词lettuce、Lett、Lettere、Letteri、Lettera、letters、Letterio、Letteryd、lettered、Letteron、letteres、letterer点此查看更多关于letter的详细信息

CastAnita: Never understands why students like to skip classesKevin: Treats “skipping classes” as the principle of university lifeKen: Eager to skip classes but dares not to do itJason: Always commits himself not to skip classesSteven: Always gives himself a good excuse for skipping classRita: A professional class skipper　　--------------------------------------------------------------------------------　Scene I(Anita, Kevin, Ken, Jason, Steven, and Rita are all Tunghai University students. They are good friends. One day, Ken and Jason meet on the way to the classroom.)Ken: Why are you late? And, you just missed the last class. The teacher gave us the main topics for the mid-term examination.Jason: Oh, shoot! I just missed it. Would you lend me your notes so I can make a copy?Ken: Sure if you give me a good reason why you missed the class. You promised me that you would be in class on time today.Jason: Believe me, I would like to keep my word. The problem is that I have the “Business Management” test today and I was up studying for it till three o"clock this morning. Then I fell asleep and woke up at ten o"clock this morning.Ken: You studied until three o"clock this morning? Why? What did you do yesterday afternoon? I know you were free from four o"clock on yesterday.Jason: Well, I met one of my very old friends on line and we just talked too long…Ken: For God"s sake! Don"t you care about next week"s mid-term examination?　--------------------------------------------------------------------------------　Scene II(Anita, Steven and Kevin are talking to one another in front of a classroom. And, Anita is trying to prevent Steven and Kevin from cutting the next class.)Anita: Hey, we"ll have the “Business Management” class in a few minutes. Where are you going? Don"t tell me that you are going to argue with Jason.Steven: I will do anything for my good friend. Of course I am going to argue with the guy who gave my good friend a hard time.Anita: You always like to get involved in someone else"s business. You"ll get yourself in trouble. Don"t you know it? ...Kevin: Anita, don"t be upset with him. He will not listen to you. Just leave him alone. By the way, I am still waiting for your decision. Are you coming with me to the concert tomorrow?Anita: Oh, I am sorry that I almost forgot it. What time tomorrow?Kevin: Two o"clock. I cannot wait to see my adorable superstar – Jolin. Oh, how wonderful!Anita: wait a minute. We have Calculus class tomorrow afternoon. Are you out of your mind?Kevin: Well, I"m not. Yet I think we can just copy the notes from someone else.Anita: No, this is a very important class. And you would never understand it without listening to the lecture.Kevin: To me it makes no difference. Even if I were in the class I would never understand what the teacher is talking about. Besides, who likes to look at the old baldhead?　--------------------------------------------------------------------------------　Scene III(After Calculus class, Anita is on the way to the ST building. At the same time, Rita is walking to the ST building from the dorm. They meet in front of the laboratory.)Rita: Here I am. Look, I did what I promised. I am a good girl, not skipping classes.Anita: What are you talking about? This is the 5th class. You skipped the first four classes this morning. Yesterday you promised that you would not skip any class.Rita: Did I? We don"t have any class in the morning but we"re packed in the afternoon on Wednesdays.Anita: I beg your pardon? Today is Thursday and we have classes the whole day. Besides, didn"t you meet us this morning while we were going out to class?Rita: I thought you were going to the library.Anita: You are loopy now because you"ve skipped too, too many classes.Rita: Why did you say so? I know that we will have the Computer Program test tomorrow.Anita: You are incurable. The test was this morning!-------------------------------------------------------------------------------　Scene IV(Ken and Rita are talking to each other. They are talking about how to skip a class. )Ken: I wonder why your Calculus professor never takes attendance. Yet, every time I skipped class, my professor always knew I was absent. I think I am really unlucky.Rita: well, you"ll appreciate what I"m going to tell you now, my three very good suggestions.Ken: What are they?Rita: Now lend me your ears – First of all, whether you skip the class or not, you"ll never pass the course.Ken: How do you know that I will not pass?Rita: Calculus is extremely difficult. I don"t believe you can pass it.Ken: Maybe you are right. What else?Rita: Before you skip the class you should treat everyone nicely. And after that, you should try to flatter your professor.Ken: Why?Rita: Well if you treat the classmates nicely, they will help you sign your name on the attendance sheet. And if you flatter your professor properly, you may ask the professor to pass you. Lastly – To skip the classes successfully you cannot skip too many classes or too few.Ken: What do you mean? Not too many and not too few?Rita: You need good weather for skipping classes so you can go out to fool around. And then you need good timing so you can go to the newly opened internet café that is on discount. Finally you need good relationships with the classmates so they can cover it up for you.Ken: You are a genius.Rita: I am just very professional.Ken: I see now. I will try sometimes. Hah, Hah, Hah!!!--------------------------------------------------------------------------------　Scene V(Ken meets Kevin at the parking lot.)Kevin: It"s time for the English class. Why are you here?Ken: I don"t want to go to English class. I want to cut the class.Kevin: Why?Ken: Because someone told me cutting classes can be fun.Kevin: That"s right. I will show you how much fun it is to cut classes.Ken: Ok. Let"s go.(Kevin and Ken cut the class and go out to have fun with girls. And both of them will fail the English class. Therefore next semester they will see Jean, their English teacher, again.) 短剧写作包含在电视、戏剧舞台使用的精短栏目剧本、小型戏剧脚本的创作，属于戏剧文学形式的一种，在国内以电视情景喜剧最为著名，代表作有梁左《我爱我家》、宁财神《武林外传》等，电视短剧较早的是王朔80年代末创作的《圆明园》，进入新世纪众多电视台专门设置了电视短剧栏目，如重庆电视台《雾都夜话》、东南电视台《365剧场》、辽宁台《百姓故事会》等，吸引了许多戏剧作家和戏剧文学爱好者从事栏目剧创作，一般时长不超过25分钟，稿酬在500元到1千元间，创造了很好的收视率，一批贴近百姓生活的短剧如东南台《高考之后》、辽宁台《红丝带》等迅速反映社会热点，也赢得了戏剧界好评。

depreciation不是在current assets下的，而是在固定资产下，流动资产是不计提折旧的。一般在long term assets下面 会有accumulated depreciation/amortization，因为固定资产随着使用时间增长而折旧.一般算的时候PPE这项乘折旧率时间（根据折旧方法），PPE减去accu.depr. 就是net PPE。举个简单的例子，实际的报表项目会比我打的多一些。Current Assets 下面是分类的流动资产 Cash And Cash Equivalents Short Term Investments Net Receivables Inventory Other Current Assets Total Current Assets 流动资产汇总下面是固定资产。有时有无形资产，比如goodwill这种。Long Term Investments Property Plant and Equipment（PPE） Accumulated Depreciation /Amortization Other Assets Total Assets 所有资产（流动+固定） 像你说的大部分都在depreciation说明这个公司的固定资产使用时间长已经比较旧了。

dbda如果地球只是自转，那地球就只会有白天和黑夜，没有季节之分，而且白天和黑夜一样长。但地球并不是那样旋转的。

分类: 电脑/网络 >> 操作系统/系统故障 解析: 随着安装软件的不断增多，右键菜单也越来越长，臃肿不堪。这样，本来以快捷菜单自居的右键菜单使用起来反而并不快捷。别急，以下我们就为右键菜单“减负”。 一、折叠右键二级菜单 被屏蔽的广告 有些软件在右键菜单中有多个命令选项，比如安装WinRAR后，就有数个项目会附加到标准文件和文件夹的右键菜单中。以下设置能够将WinRAR右键菜单全部项目压缩到“WinRAR”子菜单中(操作以WinRAR3.30为例)：在WinRAR主窗口，单击“选项”菜单中的“设置”，单击“综合”选项卡，选中“层叠右键关联菜单”复选框，单击“确定”按钮。如果你的电脑右键菜单还有其他软件的多个选项，就由你自己研究将它们组合为右键子菜单的方法吧！二、删除不常用菜单项 或许右键菜单中的有些选项你并不常用，或者，有些软件已被删除，但其右键菜单中的选项却仍占用着屏幕空间。要删除这些无用的右键菜单项，请按下述方法操作： 1. 单击Windows的“开始”菜单，单击“运行”，在“打开”框中键入“regedit”，单击“确定”按钮，打开“注册表编辑器”窗口。 2. 展开“HKEY_CLASSES_ROOT*shellexContextMenuHandlers”分支，在其下找到要删除的无用项，然后右键单击该项，再单击“删除”将其删除即可清除右键菜单中的对应选项。对于仅在文件夹右键菜单中才有的选项，可到HKEY_CLASSES_ROOTDirectoryshellHKEY_CLASSES_ROOT DirectoryshellexContextMenuHandlers分支下查找。有时HKEY_CLASSES_ROOTFoldershell和HKEY_CLASSES_ROOT FoldershellexContextMenuHandlers分支下也有右键菜单中的选项。 3.关闭“注册表编辑器”窗口。 怎么样，经过以上工作，右键菜单清爽多了吧！ 清除IE右键菜单 副标题： 作者：杨谦 文章来源： 点击数： 1217 更新时间：2005-3-24 1；通过“开始 -> 运行 -> regedit”进入注册表，来到 HKEY_CURRENT_USERSofareMicrosoftInter ExplorerMenuExt”位置，点击文件夹 的“＋”号，就可以看到 ，选中不需要的主键，右击鼠标，选择删除命令.......... 2；如果还不行就到下边的这个位置再查找下看有没有，有就清除丢。。。 HKEY_USERSDEFAUSTSofareMicrosoftInter ExplorerMenuExt 3；如果右键中有网站连接。打开注册表(C:WindowsRegedit.exe),查找有关该连接名的键值，将找到的(一般只有1个)删除丢。 4；或者直接通过“开始 -> 运行 -> regedit”进入注册表，来到 “HKEY_CURRENT_USERSofareMicrosoftInter ExplorerMenuExt”位置，点击文件夹的“＋”号，我们可以看到常见的下载软件网际快车右键下载等等的信息 ，直接删除您不想要的即可。 送给菜鸟 高手不要见笑 (系统优化) Windows使用了一段时间之后，就会出现启动、运行变慢，频频蓝屏等症状。笔者在此介绍一下自己的优化心得。 一、解放开始菜单 开始菜单程序过多会拖慢启动速度，可以把开始菜单做成工具栏放到屏幕的右边。具体做法：先在cue723盘根目录建两个文件夹。将其中一个文件夹拖到任务栏的空白处，这样你就创建了一个工具栏。在开始菜单上点右键，选择“打开”，将开始菜单文件夹下所有文件都移动（按住Shift再拖动）到刚才建了工具栏的那个文件夹里。在工具栏上点右键，会看到“显示标题”和“显示文字”前面有√符号。把这两个√号去掉，再在右键菜单的“查看”里面选“小”。如图1。 再以同样方式建立第二个文件夹的工具栏，并把常用程序的快捷方式都复制到第二个文件夹中。将两个工具栏拖离任务栏，成为浮动条。把第二个工具栏拖到第一个工具栏的下面，使这两个浮动条组合起来。把组合后的浮动条拖到屏幕右端（或上端），点右键，选择“总在最前”（自动隐藏可以不选）。将下面的工具栏向上拖，直到上面工具栏的底部出现“＞＞”形状为止。如图2。点击“＞＞”就可以看到开始菜单了。由于我安装的程序太多，开始菜单中的程序是按分类存放的，可以避免到时候找不到程序。在记事本里写下如下字符串：控制面板．｛21EC2020－3AEA－1069－A2DD－08002B30309D｝，然后按Ctrl－C复制到剪贴板。在新的“开始菜单”上点右键，选打开，在里面新建一个文件夹，按Ctrl－V粘贴（不要直接输入！），这就是一个可以展开的“控制面板”。这样处理后，几乎可以容纳无限的图标，桌面也可以不要了！以后再安装程序时，不要忘了把程序创建的链接加到“开始菜单”里。 二、优化右键菜单 右键菜单过多会降低机器速度，严重的会引起死机。点开始菜单中的“运行”，打入regedit（NT／XP是regedt32），右键菜单下的项目一般在注册表的如下三个地方： HKEY＿CLASSES＿ROOT＼＊＼Shell HKEY＿CLASSES＿ROOT＼＊＼Shellex＼ContextMenuHandlers HKEY＿CLASSES＿ROOT＼＊＼Shellex＼PropertySheetHandlers 注意这里的BriefcaseMenu和BriefcasePage千万不能删。具体每一个扩展名对应的右键菜单在HKEY＿CLASSES＿ROOT＼．扩展名＼Shell下面，一般有open、print等几项。右键中的“新建”菜单所列出的文件在HKEY＿CLASSES＿ROOT＼．扩展名＼Shellnew下，如果不想让“新建”菜单出现某种扩展名的文件，找到相应的扩展名，删除Shellnew主键即可。文件夹对应的是HKEY＿CLASSES＿ROOT＼Folder，驱动器对应的是Drive。还有，如果某一个编辑软件是经常要用到的，可以将它的快捷方式放到c：＼windows＼SendTo文件夹下，点要编辑的文件，“发送到”那个软件就可以了。“发送到”菜单可以建子菜单，方法是在SendTo文件夹下再建一个文件夹。 IE右键菜单过大也会影响到浏览的速度。其位置是在HKEY＿CURRENT＿USER＼Sofare＼Microsoft＼Inter Explorer＼MenuExt，修改方法类似。 三、减少自启动程序 Win98／Me下可以运行msconfig，Win NT／XP就需要找注册表了，在HKEY＿CURRENT＿USER＼Sofare＼Microsoft＼Windows＼CurrentVersion＼Run下面。一般可以删除的有：LoadPowerProfile（有两个相同的，可以删一个）、Sche *** ngAgent（就是计划任务）、Machine Debug Manager、MSDTC、findfast、osa、office工具栏、 *** in、WinampAgent、SysExplr、RavTimer、LoadQM、金山游侠、OICQ等。 四、应用程序加速 可以将最常用的应用程序放到内存虚拟磁盘里以加快运行速度。我放进虚拟磁盘的有Fantasia web explorer、Fterm、记事本以及一些只读的文档，另外把前文提到的开始菜单也放了进去。虚拟磁盘软件用的是RamDisk1．5。安装文件下载地址为：／／soft．Winzheng．Com／list．Asp？id＝3734。如果软件没有注册，需要手动编辑一个注册表文件，当使用99次以后，软件提示过期时双击导入即可。内容如下： REGEDIT4 （空一行） ue650〔HKEY＿LOCAL＿MACHINE＼Sofare＼RamDisk9xMe〕 “SharewareKey”＝hex：ff，ff，ff，ff 以上所列的各项，由于详细解释过于麻烦，我只给出了做法。这些仅仅是一种尝试，希望与大家共同探讨。 以下的附注仅仅是对上面的一个技术性说明： 附注一 另外三个可以扩展的CLSID： 计划任务．｛D6277990－4C6A－11CF－8D87－00AA0060F5BF｝ 打印机．｛2227A280－3AEA－1069－A2DE－08002B30309D｝ 回收站．｛645FF040－5081－101B－9F08－00AA002F954E｝ 由于操作系统的不同，这四个值不会一样，可以用注册表编辑器在HKEY＿CLASSES＿ROOT中查找。 开始菜单拖慢启动速度，是因为Windows启动的时候要把开始菜单的所有子目录全部读入，以便设置快捷键。给开始菜单中的快捷方式设置快捷键，就可以在任何地方用快捷键启动（或切换到）这个程序。杀毒软件也会在读入后把所有链接到的程序查一遍毒。桌面上的文件因为还要显示大图标，更加浪费时间。 在这种情况下，关闭杀毒软件当然会加快速度，但是没有从根本上解决问题。如果开始菜单里的程序很多，那么开机时还是会疯狂读盘。而工具栏就不同了，Windows启动时只读取工具栏的目录，并不读子目录。笔者的Win98由于装了很多软件，开始菜单里有一千多个文件，启动速度极慢。经优化后速度大大加快，硬盘狂转的现象也消失了。 将常用程序的图标放到工具栏里还有其他的好处，例如可以节省寻找程序的时间。通过开始菜单运行程序，至少需要鼠标点两次、移动两次；而用了上述方法，只需移动一次点一次即可。熟悉了以后还可以选“自动隐藏”把工具栏隐藏起来。 另外，如果你常用某些编辑软件编辑文件，也可以把它放到工具栏里，到时候只要把它拖到工具栏相应图标上就可以了。另外也可以放到右键的“发送到”菜单里。 附注二 系统中的文件类型过多也会降低机器速度。这方面最典型的例子是WinRAR。WinRAR安装的时候自动添加．R00～．R99共100种文件类型，而这些文件通常状况下难以碰到，极大地浪费了资源。这时候就可以把WinRAR放到工具栏里，把．R？？文件拖到WinRAR的工具栏图标上就可以了。如果觉得工具栏的图标太小，还可以把WinRAR放到“发送到”菜单里，把文件“发送到”WinRAR打开。去掉WinRAR的关联可以选WinRAR的“选项－设置－综合”，把所有的√号都去掉。 右键菜单中一般会有很多功能重复，或很少用到的内容。因为右键经常使用，菜单里项目太多会明显影响速度。一般来说可以去掉的有：各类压缩软件，只保留winzip即可，因为绝大部分的压缩包都是winzip格式，而且winzip启动最快；杀毒软件，没有意义，可以删掉；编辑软件，只保留一个即可，我保留了UltraEdit，因为它适用的范围最广；工具软件，大部分可以删掉。 IE的右键菜单是影响浏览速度的重要因素，一般下载软件只保留flashget（或ants）就够了，其余DLExpert、中国网爪之类都可以去掉。一些网站在右键菜单里加的“请访问XXX”一定要删掉。 附注三 自启动程序中可能会有一个奇怪名字的程序，它的名字是随机产生的，内容是类似“HbBdXyr．Exe *** in．Dll ．．．”的一串字符，删除了之后会立刻重新出现，而且任务管理器里的同名任务无法被结束。这就是3721中文域名。这时可以修改键值，改为“rem HbBdXyr．Exe *** in．Dll ．．．”，即在前面加上rem，就不会再有烦人的中文域名了。 上述给出的只是常见的自启动程序，例如SysExplr是超级解霸自动伺服器（木马冰河也是这个名字，大家要当心），在大多数情况下Windows的自动播放足矣，没有必要用到它的众多附加功能。Findfast是office文件检索，也是机器经常读软驱的元凶，最好是删除。 附注四 将应用程序放进虚拟磁盘会使速度提升一个数量级，但要先考虑好你的内存是否够用。128MB内存最好不要用虚拟磁盘了。RamDisk设置为开机载入磁盘映像，关机存储磁盘镜像。一般虚拟磁盘的大小设为10MB足够了，如果你的内存足够的话还可以再加。笔者的384MB内存划了40MB作为虚拟磁盘，还能用来暂存一些其他东西。SuperFassst、vRamDir等也是基于将临时目录放进内存的思想，与RamDisk类似，但是效果不如RamDisk，所以我选用了RamDisk。

你强悍，哥哥就没这牛B，搞这么无聊的事。你要的话可以到魔兽官网找下。或者在网上慢慢搜吧

同学你好，很高兴为您解答！　　Term Sheet条款书无约束力的协议，列出一项投资一旦落实的基本条款及条件。　　对于各个投资领域内的专业人员，包括基金经理、证券分析师、财务总监、投资顾问、投资银行家、交易员等等，CFA非常重要；它直接证明了你的职业素养和能力，被投资业看成一个“黄金标准”,这一资格被认为是投资业界中具有专业技能和职业操守的承诺。考生考过CFA对自己将会有很大帮助。　　希望高顿网校的回答能帮助您解决问题，更多财会问题欢迎提交给高顿企业知道。高顿祝您生活愉快！

　　1. 投资人与公司的前期接触和谈判；2. 签订Term Sheet：Term Sheet会对本轮投资的主要商业条款作出大致约定，比如增资的比例，估值方法，投资人入股后的权利等等。虽然Term Sheet没有法律约束力，但这些条款在后续的商业谈判中一般会被尊重；3. 详细的尽职调查：投资人需要对公司的业务、财务和法律进行详细的尽职调查；4. 商谈正式交易文件：投资人与公司在Term Sheet的基础上讨论正式的交易文件，交易文件起码包括股权转让协议（或增资协议），股东协议及章程，根据实际情况还会有一些附属性协议比如过桥贷款、股权质押等等；5. 签订正式交易文件（Signing）：各方签署交易文件，文件经签署后对各方产生法律约束力；6. 交割（Closing）：简单来说就是“一手交钱一手交货”的标志点，这个后面详细展开吧。Signing和Closing的关系：在日常的商业交易中，签署文件和交割是几乎同时完成的，菜市场买蔬菜水果都是谈好价钱直接掏钱拿货的。有时候也会有一些微小的时间差，比如我和黑暗料理的老板约定5块钱买一份炒饭，老板可能要花3分钟时间把炒饭做好，再交货付钱，这时候签约和交割之间就产生了3分钟的差异。而对于企业的股权交易，当中的时间差可能就会变得非常长，比如最常见的投资者要求企业先完成本次转股所需的政府审批和工商变更登记，再进行交割。实践中，投资者也会要求公司在交割前对一些尽职调查中发生的问题进行整改，比如补缴税款，补办环保相关手续；或者要求公司在交割前完成与本次投资有关的内部结构和业务重组。这些投资人要求在交割之前完成的事项就被统称为交割条件，只有交割条件全部完成之后，交割才会发生。Closing的意义最直观的说，closing标志着交易最终完成，各方可以对外宣布交易完成，开庆功会什么的。一般情况下closing意味着投资人打款的条件全部满足，投资人发出打款指令（因为银行流程，真的投资款到账可能还要多等两天）。至于closing的法律效力，这个问题就比较微妙了，因为closing和中国法律的现有体系并不是完全匹配的。试举一例，按照closing本身的含义，只有到了closing当天投资人才算是公司的新股东，并且把钱打入公司账户。但是前面就提到了，投资人完成审批与工商登记通常被规定为closing的条件，换句话说，按照中国公司法，在closing之前，投资人早已经是公司股东了。所以，如果在closing之前各方发生纠纷，需要严格按照中国法律分析双方责任的话，分析出来的结果很可能和各方对closing原本的理解是不一样的。

对于只有一页的TermSheet，投资者应该理性看待，这只不过是一个协议，最主要的还是正式签署的文件才最重要，投资者可以从以下三点看到只有一页的TermSheet：1.TermSheet不等同于交易文件TermSheet只是核心投资条款清单，只是投资意向书，并不是最终交易文件。具体投资条件都在大家最终签署的交易文件里。因此，TermSheet可以只有1页纸，但交易文件还是可以做得又臭又长。正因为这个原因，对于1页纸TermSheet，投资者应该明白：花多少钱；买多少股；其他具体条件以最终交易文件为准：2.TermSheet不等同于对所有投资者进行保护保护投资本质是商业。一方面，机构投资人在投资创业企业之前，他们也得和创业者一样，先去向LP们融资，也得对背后的LP们负责；另一方面，投资机构通常是“掏大钱，占小股”，投完后也基本不参与公司的实际经营管理，甚至当甩手掌柜。因此，需要有必要的小股东保护措施，尤其是涉及到投资人应得的利益蛋糕分配事项时，比如，公司增发股份与清算等。3.新模式TermSheet的出现传统VC是否过时？在美国硅谷，传统VC也开始OUT了。好的创业团队和创业项目来钱的渠道越来越多元化，比如众筹平台Angelist、Kickstarters和孵化平台Y－Combinator等，国内也已经出现了天使汇、爱创业与大家投等股权众筹平台。传统VC面临竞争压力，已经无法像以前那样着穿西装抽雪茄在公室坐等创业者们绞尽脑汁来游说大叔投资了。我们期待，有越来越多像真格这样对创业者友好的基金的参与进来，加入“一页纸TermSheet”联盟，并公开秀出自己的投资条件（TermSheet）。我们也期待，早期项目回归“天使”与“风险”投资本质。大家最终签署的交易文件（不仅仅是TS），在不触动投资人应得的经济利益蛋糕的同时时，交易文件真正做到对创业者友好。投资条款清单（TermSheet）的英文全称是：termsheetofequityinvestment。投资条款清单就是投资公司与创业企业就未来的投资交易所达成的原则性约定。投资条款清单中除约定投资者对被投资企业的估值和计划投资金额外，还包括被投资企业应负的主要义务和投资者要求得到的主要权利，以及投资交易达成的前提条件等内容。投资者与被投资企业之间未来签订的正式投资协议（sharesubscriptionagreement）中将包含合同条款清单中的主要条款。

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TermSheet 网络 投资意向书; TermSheet投资意向书

Term的英语发音：美（tu025cu02d0rm），英（tu025cu02d0m）。相关短语：1、Short-term memory：短期记忆；区分人类短期记忆；短期记忆力。2、Term sheet：条款清单；风险投资协议；条款说明书；投资条款清单。3、Long-term：长期；长远；长线；长期投资。4、Error term：误差项；误差向量；偏差项；错误项。5、legal term：法律术语；法定期限；法律用语；法定支付期。双语例句：1、Astronomers term this phenomenon a solar eclipse.天文学家将这种现象称作日食。2、He also pays attention to the terms during the quarrel.他在吵架的过程中，也能很好地注意措辞。3、The partner violated many terms of the contract.合作方违背了合同中的多项条款。4、He served a short term for drunk driving.他因酒后开车而短期入狱。

靠太刺激了 什么方面的 好多不会啊

资产负债表 Balance Sheet项 目 ITEM货币资金 Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中:原材料 Including:Raw materials产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产 Other current assets流动资产合计 Total current assets长期投资: Long-term investment:其中:长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减:累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减:固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资产清理 Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中:土地使用权 Including and use rights递延资产(长期待摊费用)Deferred assets其中:固定资产修理 Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中:特准储备物资 Among it:Specially approved reserving materials无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资 产 总 计 Total Assets货币资金 Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中:原材料 Including:Raw materials产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产 Other current assets流动资产合计 Total current assets长期投资: Long-term investment:其中:长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减:累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减:固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资产清理 Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中:土地使用权 Including and use rights递延资产(长期待摊费用)Deferred assets其中:固定资产修理 Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中:特准储备物资 Among it:Specially approved reserving materials无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资 产 总 计 Total Assets短期借款 Short-term loans应付票款 Notes payable应付帐款 Accounts payab1e预收帐款 Advances from customers应付工资 Accrued payro1l应付福利费 Welfare payable应付利润(股利) Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债 Other long-term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit负 债 合 计 Total liabilities* 少数股东权益 Minority interests实收资本(股本) Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本 Legal person"s capital其中:国有法人资本 Including:State-owned legal person"s capital集体法人资本 Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen"s capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including:statutory surplus reserve公益金 public welfare fund补充流动资本 Supplermentary current capital* 未确认的投资损失(以“-”号填列) Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements所有者权益合计 Total shareholder"s equity负债及所有者权益总计 Total Liabilities & Equity产品销售收入 Sales of products其中:出口产品销售收入 Including:Export sales减:销售折扣与折让 Less:Sales discount and allowances产品销售净额 Net sales of products减:产品销售税金 Less:Sales tax产品销售成本 Cost of sales其中:出口产品销售成本 Including:Cost of export sales产品销售毛利 Gross profit on sales减:销售费用 Less:Selling expenses管理费用 General and administrative expenses财务费用 Financial expenses其中:利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润 Profit on sales加:其他业务利润 Add:profit from other operations营业利润 Operating profit加:投资收益 Add:Income on investment加:营业外收入 Add:Non-operating income减:营业外支出 Less:Non-operating expenses加:以前年度损益调整 Add:adjustment of loss and gain for previous years利润总额 Total profit减:所得税 Less:Income tax净利润 Net profit

少小离家老大回,乡音无改鬓毛衰.

表格没有 ，这个倒是有 自己把他编进去！excel资产负债表 Balance Sheet 项 目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long-term investment： 其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets 递延税款借项 Deferred assets debits 资 产 总 计 Total Assets 资产负债表(续表) Balance Sheet 项 目 ITEM 短期借款 Short-term loans 应付票款 Notes payable 应付帐款 Accounts payab1e 预收帐款 Advances from customers 应付工资 Accrued payro1l 应付福利费 Welfare payable 应付利润(股利) Profits payab1e 应交税金 Taxes payable 其他应交款 Other payable to government 其他应付款 Other creditors 预提费用 Provision for expenses 预计负债 Accrued liabilities 一年内到期的长期负债 Long term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期借款 Long-term loans payable 应付债券 Bonds payable 长期应付款 long-term accounts payable 专项应付款 Special accounts payable 其他长期负债 Other long-term liabilities 其中:特准储备资金 Including:Special reserve fund 长期负债合计 Total long term liabilities 递延税款贷项 Deferred taxation credit 负 债 合 计 Total liabilities * 少数股东权益 Minority interests 实收资本(股本) Subscribed Capital 国家资本 National capital 集体资本 Collective capital 法人资本 Legal person"s capital 其中:国有法人资本 Including:State-owned legal person"s capital 集体法人资本 Collective legal person"s capital 个人资本 Personal capital 外商资本 Foreign businessmen"s capital 资本公积 Capital surplus 盈余公积 surplus reserve 其中:法定盈余公积 Including:statutory surplus reserve 公益金 public welfare fund 补充流动资本 Supplermentary current capital * 未确认的投资损失（以“-”号填列） Unaffirmed investment loss 未分配利润 Retained earnings 外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder"s equity　 　 负债及所有者权益总计 Total Liabilities & Equity

对不起！我只找到意大利文的，你如果你要的话可以发给你是xls格式的在2007年，埃尼公司已取得净利润为100.00亿欧元，增长了8，6％。在调整后的基础净利润为9.5亿欧元，比2006年下降了9％，因为较低的经营业绩和下游石油，部分抵消了工程建设部门和天然气和电力部门更好的结果。红利利润和其他收入在2007年，连同不动产的资产表，使分配给股东的股息为1.30每股（1.25欧元在2006年，4％），红利余额为0.70欧元的份额，同时考虑到考虑到提前0.60欧元分发在2007年，将支付起点从5月22日（除息日期5月19日）。支付停留在47

请看你的查询语句：$query = "select * from sheet1 where ".$searchtype." like "%".$searchitem."%"";由于$searchitem变量值为空（前面赋值的变量少一个字母i），所以会查询出所有的数据。

longtime是很长时间没xxxlongterm是长时间没xxx

Balance Sheet算是比较简单的一章，正好把之前重要的概念复习一遍。它和Income Statement的区别就在于它reports the firm"s financial position at a point of time。由三部分组成：Assets,Liabilities,Equity.最基础的公式：Assets=Liabilities+Equity 同样，重要的除了它的组成之外，还需知道每个部分的各个科目以及来源。 首先是Assets,分为两大部分:Current Assets和Non-Current Assets. Current Assets包含现金以及那些一年或一个operating cycle内可以转换成现金的资产： 1.Cash and cash equivalents现金和现金等价物 2.Marketable securities.可在公开市场以市场价格交易的短期证券，说白了就是可以立马将它换成钱。 3.Accounts Receivable.我已经提供货物或服务给你了，但是你还没付我钱的这部分算到Accounts Receivalbe里，等到钱收回来时，AR减少，Cash增加。同时，由于坏账的存在，多出来一个科目Contra –asset Account:allowance for doubtful accounts。 4.Inventories.存货 5.Deferred Tax Assets. Non-Current Assets.和Current Assets对应的，不能立马变现的资产 1.Property,plant,and equipment.(PP&E)固定资产，包括土地、建筑、机器设备等 2.Investment Property. 3.Intangible Assets.和Tangible Assets对应.又分为可测量和不可测量，前者比如patents,trademarks and copyrights.后者比如goodwill Current Liabilities,are obligations that will be satisfied within one year or operating cycle包括： 1.Accounts payable.你收到货物了，还没付钱。 2.Notes payable and currentportion of long-term debt. 3.Accrued liabilities.已经发生但尚未支付的费用。比如未支付工资。 4.Unearned Revenue

更新1: 我想你地将英文部分转返做中文 正如楼上一样 但想补充几点. 做数步骤一般会比几个traction你 你入好数后就计好所有a/c的closing balance 之后将所有a/c的balance写去trial balance. 之后利用trial balance资料制作ine statement 再利用ine statement的 profit/loss及trial balance资料做balance sheet. 一般会考极少要你做粉红色字既野 因为太简单. Balance Sheet个样式系点 要放乜 你一定要做熟或背熟. Non-current assets current assets capital liabilities要放乜 你读book of original entry已经有教点分同讲左部分例子. 另外要留意current assets入面item要跟次序放. balance sheet系会考会计真系好重要 所以就算你唔识都要读到识. 2008-02-28 21:15:59 补充： Balance Sheet=资产负债表 trial balance=试算表 balance=结余 profit=纯利 ine statement=损益表 asset=资产 non-current asset=固定资产 liab.=负债 capital=资本 Still remember this equation for Balance Sheet in Financial Statement. Assets - Liabilities = Shareholders" Equity (Issued Share Capital Retained Earnings ) You have a clear concept of what is an asset what is a liability. This is the most important of the left hand side or the top side of a balance sheet. The right hand side or the bottom side of the balance sheet is quite simple. You then have a clear categories of long term or short term assets and liabilities. Then group each figuare in these categories where appropriate and present it in a general acceptable balance sheet format which you can get a reference in accounting books or financial statements of a pany or a listed pany. 2008-02-28 10:20:25 补充： Shareholders" Equity (Issued Share Capital + Retained Earnings ) 先做好trial balance 再做ine statement 最后balance sheet 要搞清楚expenses revenue assets liabilties 要计好折旧 accrued expenses 及prepayment.

资金量资产负债表 Balance Sheet 资 产 ASSETS 流动资产： Current asset 货币资金 Cash（currency fund）Bank 短期投资 Short-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interests receivable 应收账款 Accounts receivable 其他应收款 Other receivable 预付账款 Advances to suppliers 应收补贴款 Subsidies receivable 存货 Inventories 待摊费用 Prepaid expenses 一年内到期的长期债券投资 Long-term investments maturing within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： LONG TERM INVESTMENTS 长期股权投资 Long-term equity investment 长期债权投资 Long-term debt investment 长期投资合计 Total long term investment 固定资产： FIXED ASSETS： 固定资产原值 Fixed assets-cost 减：累计折旧 Less：Accumulated depreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less: Impairment of fixed assets 固定资产净额 Fixed assets-book value 工程物资 Materials for projects 在建工程 Construction in progress 固定资产清理 Disposal of fixed assets 固定资产合计 Total Fixed Assets 无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS: 无形资产 Intangible assets 长期待摊费用 Long-term deferred expenses 其他长期资产 Other long-term assets 无形资产及其他资产合计 Total intangible assets and other assets 递延税项 Deferred tax 递延税款借项 Deferred tax debit 资产总计 TOTAL ASSETS 负债及所有者权益（或股东权益） LIABILITIES AND OWNER`S EQUITY 流动负债： CURRENT LIABILITIES 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable 预收账款 Advances from customers 应付工资 Accrued payroll 应付福利费 Accrued Employee"s welfare expenses 应付股利 Dividends payable 未交税金 Taxes payable 其他应交款 Other taxes and expenses payable 其他应付款 Other payables 预提费用 Accrued expenses 预提负债 Provisions 一年内到期的长期负债 Long-term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债： LONG-TERM LIABILITIES： 长期借款 Long-term loans 应付债券 Bonds payable 长期应付款 Long-term accounts payable 专项应付款 Specific accounts payable 其他长期负债 Other long-term liabilities 长期负债合计 Total long-term liabilities 递延税项： Deferred tax 递延税款贷项 Deferred tax credit 负债合计 Total other liabilities 所有者权益：（或股东权益） OWNER`S EQUITY 实收资本（或股本） Paid-in capital 减：已归还投资 Less：Investments returned 实收资本（或股本）净额 Paid-in capital-net 资本公积 Capital surplus 盈余公积 Surplus from profits 其中：法定公益金 Including：statutory public welfare fund 未分配利润 Undistributed profit 所有者权益（或股东权益）合计 Total owner`s equity 负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY 损益表 Profit and Loss Statement 项目 ITEMS 一、营业收入 Income from main 减：营业成本 Less：Cost of main operation 营业税金及附加 Tax and additional expense 二、经营利润 Income from main operation 加：其他业务利润 Add：Income from other operation 减：营业费用 Less：Operating expense 管理费用 General and administrative expense 财务费用 Financial expense 三、营业利润 Operating Income 加：投资收益 Add：Investment income 补贴收入 Income from subsidies 营业外收入 Non-operating income 减：营业外支出 Less：Non-operating expense 四、利润总额 Income before tax 减：所得税 Less：Income tax 五、净利润 NET INCOME

Other receivables

一.READING PART ONE Questions 1-7 . Read these sentences and the share prices below. . Which stock market does each sentence(1-7) describe? . For each sentence mark one letter (A ,B ,C or D) on your Answer Sheet. Example: The index went up more than one thousand. Answer:A 1. The share prices were influenced by the improvement of the two countries" relations. 2. Over the week ,turnover rose by T $ 5. 83bn. 3. Many people went to buy capitalization stocks. 4. In the beginning many foreign shareholders buy blue chips at high prices. 5. Price was lower after shareholders sold stocks in industrials to make profit. 6. On Thursday price dropped and then rose again. 7. The falling of composite index rose by 1. 3 per cent on the week. A. Bangkok rose 2 per cent on the day and 3.4 per cent over the week as buyers moved in to large market capitalization stocks. The SET index rose 27.55 to 1,383.57 in turnover of Bt 8.5 bn, down from Thursday"s Bt 10bn. B. Taipei was pulled lower by late profit-taking in industrials after Thursday"s rebound ,and the weighted index fell 45.59 to 5,806.77, or 1.7 per cent, over the week. Turnover rose to T $41.51 bn from T $ 35. 78bn. C. Manila opened strongly on foreign buying of blue chips but dipped at the close as profits were taken. The composite index fell 10.07 to 2 ,907. 00 , 1.3 per cent higher on the week D. Hong Kong finished a mixed day slightly lower ,sapped by profit-taking on confirmation of US renewal of China"s MFN trade status and concerns over the lower domestic property market. The Hang Seng index fell 11.58 to close at 9,470.13, 1.7 per cent lower on the week. PART TWO Questions 8-12 . Read this letter to the editor of The Economist. . Choose the best sentence from the list A-I to fill each of the blanks. . For each blank (8-12) mark one letter (A-I) on your Answer Sheet. . Do not mar4 any letter twice. . One answer has been given as an example. Sir- You state on February 13th that New Mexico has "few natural resources ",... ...example...... In 1991 New Mexico ranked fourth in the United States in production of natural gas , seventh in oil and tenth in non-fuel minerals ... ...8... ... Non-fuel minerals contributed about $ 1 billion and coal $ 509 million. Taxes from production of fuels and minerals, and lease payments on state lands have been set aside by legislative acts to endow two permanent funds worth about $ 5. 65 billion, ...... 9 ...... In addition, during fiscal year 1991 , payments to New Mexico from taxes on federal lands were S 108 million ,all earmarked for public education. ...... 10 ...... About $566 million came from taxes and permanent-fund earnings attributable to oil and gas production. ......11 ...... Tourism is an important industry in New Mexico, yet its economic impact on the public sector is dwarfed by that of mineral production. New Mexico came through the recent recession in much better shape than most other states. It does not have a deficit. ... ... 12... ... States that rely primarily on a sales tax or on an income tax have big problems during economic downturns. Income growth per head in New Mexico averaged 6. 1/00 in the year to October 1992-one of the fastest growth rates in the United States. Charles Chapin Example :C A. It has a broadly based tax structure an important point. B. In 1992 it produced more oil than Colorado and Kansas combined. C. However, the extractive mineral industry in New Mexico is one of the state"s strongest economic forces. D. During fiscal year 1992 New Mexico raised permanent funds worth about $6.1 billion. E. The combined value of oil and gas production was $ 2. 8 billion. F. Some 16, 000 employees work in the extractive industries and their wages are among the highest of any major industry. G. The $39 million earned by these funds in 1991 was used to finance education and other public services. H. Only S 25 million came from agricultural taxes. I. New Mexico"s extractive mineral industries contribute about a third of the state"s $ 1. 9 billion general-fund income in fiscal year 1991. PART THREE Questions 13-20 . Read this letter about Compensation Trade ,and answer the following questions. Ministry of Foreign Trade 19th January , 1 993 Xi Changan Street Beijing , China Dear Sirs, This letter is in regard to the window glass business between our firm and the China National Light industrial Products Import & Export Corporation, Daren Branch and the Daren Window Glass Factory. 1. Our two sides sincerely worked in the past and the window glass business has already been done successfully. However, the quantity of products doesn"t meet our requirements. This company wants to develop the trade and business further in this line. We now expect to begin working with all the other branches and window glass factories on the same basis ,i. e. compensation trade. 2. For the U. S. A. market, we require very large quantities of small cut sizes. Therefore, we are asking your prompt assistance to help us out in expanding glass-cutting business. We would highly appreciate it if you take this matter into consideration. We are certain that ,with your prompt cooperation, our purchases of Chinese window glass for sale in the U. S. A. market will very quickly increase to a large and substantial volume. With the establishment of diplomatic relations between our two countries ,the time is now right for a very quick and large increase in trade between us. 3. For your information, we are doing everything possible to cooperate in achieving our mutual goal of making the window glass business a very large one. We have offered to purchase various equipment for your Dairen factory which will increase its products, improve quality and raise its efficiency. We have offered to accept payment for this machinery in the form of buy-back of glass. We have also cooperated with the factory in making suggestions for better efficient packing and containerization. The factory has been very cooperative and receptive to our ideas. As we want to begin our business with the other branches too ,we plan to offer the same suggestions and proposals to purchase machinery for them. 4. From this letter, you can see that we are very sincere in our desire for a long-term relationship between our two countries and our firm and the various branches of the China National Light industrial Products Import and Export Corporation, Window Glass Departments . During our next visit to China, we will discuss the appointment of our firm as the exclusive agent for Chinese Window Glass in the U. S. A. market. Since we have discussed this question in the past ,we expect that the official appointment of our firm as the exclusive agent will be made during our next trip. Thank you for your prompt attention to the above. Best regards. Sincerely yours , Norman Goldstein Associates , INC Questions 13-16 . For questions 13-16 ,choose the correct title for each paragraph from the box below. . For each paragraph(1-4) mark one letter (A-G) on your Answer Sheet. . Do not mark any letter twice. 13. Paragraph 1.......... . 14. Paragraph 2.......... 15. Paragraph 3. ......... 16. Paragraph 4..... . . .. . A Our hope for a long-term relationship B Our successful cooperation in the past C The diplomatic relations between our two countries D Our wish to increase the quantity of products E Our need of help in glass-cutting F Our goal to make the window glass business large G Improvement of equipment in Chinese factories Questions l7-20 . Using the information in the test ,complete each sentence 17-20 ,with a phrase from the list below (A-G). . For each sentence(17-20) mark one letter (A-G) on your Answer Sheet. . Do not mark any letter twice. 17. When we visit your country again next time ,we hope you"11. . . . . . 18. On the basis of compensation trade ,we are going to. . . . . . 19. In order to enlarge our window glass business, we"re doing our best to. . . . . . 20. To other branches that have business with us, we"ll. . . . . . A take this problem into consideration. B develop and expand the trade and business further. C make our company the sole agent in China. D offer to buy equipment for them. E accept payment for this equipment. F start cooperation with other branches and factories. G cooperate with you and realize our common dream. PART FOUR Questions 21-35 . Read this advertisement a hat Fidelily Emerging Markets. . Choose the best word to fil1 each gap. . For each question (21 -35) mark one letter (A ,B,C or D) on your Answer Sheet. . One answer has been given as an example. The dynamic developing economies of the world are ripe with potential. Not only have they ... ...example... ... extraordinary levels of ... ... 21 ... ... , but we believe this looks set continue , backed by ... ... 22 ... ... inflows of foreign investment. Fidelity Emerging Mark, Fund is ... ..23... ... to help you capitalize on this promising outlook. The ......24... ... to real success in Emerging Markets is research and resources, of Fidelity"s foremost ...... 25 ...... As the world"s largest ..... 26 ...... investment management organization , we can draw upon a (n) ... ... 27 .. ... network of offices covering developing economies across Asia ,Latin America and Europe. This local presence means we can ...... 28...... a hands-on approach ,searching out a capitalizing on investment ... ...29... ... as soon as they come to light. As a result, Fidelity I become one of the world"s ...... 30...... names in emerging stockmarkets : where we ......31...... manage 5pounds billion ? So act now to ......32...... out more about the Fidelity Emerging Markets Fund ---and get the potential of these dynamic markets teamed with the strength of the Fidelity organization. For more ... ... 33 ... , call us , free of ... ... 34 ... ... , from any of the countries below. If you ... ...35... `.. elsewhere ,please use the UK number or post or fax the coupon. Example: A. denied B. climbed C. demonstrated D. mentioned Answer: C 21. A. growth B. decrease C. height D. diminish 22. A. slow B. increasing C. reducing D. fast 23. A. thought B. designed C. considered D. supposed 24. A. road B. method C. reason D. key 25. A. words B. slogans C. ways D. strengths 26. A. independent B. wealthy C. prosperous D. national 27. A. intensive B. thick C. narrow D. extensive 28. A. move B. apply C. reply D. demand 29. A. situations B. disadvantages C. opportunities D. conditions 30. A. few B. many C. honourable D. leading 31. A. currently B. formerly C. recently D. likely 32. A. look B. discover C. find D. learn 33. A. news B. data C. information D. knowledge 34. A. money B. pay C. fee D. charge 35. A. live B. wait C. talk D. sleep PART FIVE Section A Questions 36-40 . Read this text about car sales in the world. . In most of the lines (36 -40) there is one extra word which does not fit in. One or two lines, however, are Correct. . If the Line is correct, put a tick (√ ) in the space on your Answer Sheet. . If there is an extra word in the line, write that word in the space on your Answer Sheet. Example : While new car sales in Japan are predicted to rise up by. . . up. . . 5 per cent next year, 1990"s record of 5.1 million won"t be exceeded. . . √. . . WORLD NEW CAR SALES 36. New car sales fell down last year to a six-year low, but demand 37. is forecast to begin a sustained period of growth in 1994 and 38. rose to record levels through out the second half years of the 1990s 39. The short-term recovery is being driven chiefly by a strong rise in the demand 40. in North America ,where new car sales are forecast to increase by 11 percent to 10. 46 million this year ,as well by the continuing expansion of demand in the Asia-Pacific region. PART FIVE Section B Questions 41-45. . The following is a business contract. . In each line there is one wrong word. . For each numbered line (41 - 45) write the correct word in the space on your Answer Sheet. Example : We have to hold you responsibility for the loss we"ve been made to sustain. . . responsible. . . This serves to authorize the Chairman of the F. T. Arbitration Commission to 41. appoint an arbitrator on behave of this corporation to settle the dispute 42. existed between the plaintiff and the defendant ,concerning the defendant"s. 43. failure to meet their oblige under contracts concluded for the supply of 44. 8,000 metric tons of Aluminium ingots. Should the defendant failing to 45. appoint an arbitrator with in the time specific by the F. T. Arbitration . Commission ,this corporation would have an arbitrator appointed for the defendant.

当前长期债务的部分一些长期负债,如抵押贷款、应付款项应以一系列的每月或每季分期付款在这些情况下,在一年内到期本金数量(或经营)被认为是一种流动负债,剩下的义务是被作为一种长期负债。当到期日的长期责任临近,最终会成为义务当期由于内应付长期负债在未来一年都重新归类,在资产负债表中流动负债条件的负债改变的分类责任不需要分录;义务展示仅仅是各部门的资产负债表。双语对照查看

Myself 05 year in July to 06 years in May this period takes office to hold the post of the plate television plate work purchase sponsor to xxx company purchase department, primary cognizance purchase plan and non- plan Haire The sea believes the LCD television plate work, simultaneously also is responsible for the new product to go on the market the product plate work situation track, goes on the market until the mass. The primary cognizance work includes: 1st, mold design, craft arrangement; The mold follows up and scene processing; Repairs (changes) mold plan processing; 试模follows up and the mold optimizes; The machine parts design and the production follows up and so on; 2nd, the numerical control programming, and drafts to the different components material and the shape establishment appropriate procedure and the choice appropriate cutting tool carries on the processing; 3rd, the new product test, the written processing craft, has time the question correspondence according to the scene processing craft, proposes the solution; 4th, the new product 试模, the product track, the batch post-natal continue the improvement, tracks the customer to approve work and so on question; 5th, the basis customer provides the sample to carry on actual draws up the 3D chart and the engineering plat, leaves the engineering plat and the customer blueprint according to the customer entity copies the chart, according to the customer demand, draws up the reasonable service class, the production class blueprint, the definite product each kind of technical parameter, and fills in the bill of materials; Assists other engineers to complete the development and the design project. Question supplement that, Translates following section again whether in your time abundant situation, thanked (has come in the initial capital entire flower, hoped replied specialized spot, thanked) Myself can skilled use AUTOCAD, UG4.0, MasterCAM9.0, computer application software and so on office software OFFICE. Myself am interested very much to the product design and the mold design, read many correlations aspects books in the spare time, has studied the related knowledge, after-working hours once had in oneself has drawn up the computer monitor outer covering, the handset outer covering, the mouse, the chair, model and so on soccer, had the certain understanding to each kind of product model design method, and carried on the minute to the partial products using UG4.0. Myself also hoped can be engaged in this aspect for a long time the work, I believed so long as own are very fond of this line, may the entire body and mind invest, diligently studies, warm does this work by the highest work. I also hoped your firm can give me this opportunity, hand in hand for a long time cooperates, altogether pledge development.

与Cheryl科尔比，迷人的花店有限公司的财务总监，创造了形式的备考资产负债表下一财year.Sales预计将增长到10 persent 330元million.current assets.fixed资产，短期债务水平，和长期债务的百分之二十五，百分之一百五十，40percent，45销售总额百分之respectively.charming花店支付了40普通股的净价值的百分之income.The是恒定在50美元的销售利润率million.The是12persent。答：基于Ms.Colby的预测，发现确实有多少迷人的外部花店需要什么？湾目前重建资产负债表上theprojectd的数字。角奠定了公司的下一财年的备考资产负债表。

在加拿大的东海岸，有超过1亿的草稿的冰山（328ft）和质量大于100000吨的礼物独特的设计挑战。在加拿大北极地区和博福特环流发现，冰岛超过1亿英镑汇票（328ft）和公里平面尺寸已被观察到。在较浅的水深，这些巨大的冰的特征已经足够的草案泥的海底，尽管，较少的频率比与压力相关的其他地区脊。如果一个陆上河流的遭遇与近岸bottomfast冰面积在春季分手，河水会溢出，海外传播和排水通过潮汐和热裂纹或海豹呼吸孔在冰盖。如果排水率高，流体力学（高速流）的排水在海底冲刷海底，可潜在的揭露和对管道施加高电流负载。这些被称为卷擦洗它们通常发生在2800万（6.6 26.2ft）深度的离岸河三角洲（leidersdorf等人。，1996）。水动力冲刷可以减少盖最初放置在管道和长期的泥沙迁移应当评估作为深度的部分要求

Incoterm conditions-国际商务术语下的交货条件CIF-成本+保险+海运费

　　台面上看热闹的多是肤浅，台下默默不语的多是江湖。热闹如水，忽冷忽热，但终究无常态而不实；江湖冷暖，各有千秋，但任其变化万千终不变其水深。　　还是那句话，想创业的别想着小聪明的投机取巧；想投机取巧的，别后悔被猎人挖坑埋了。。。　　还是那句台词，我跟你说：“兄弟，看你骨骼惊奇，是个创业的好胚子，我这里有个百八十万，给你花花，来年再见吗？”　　职业的猎手永远都是猎手。TS不是随便开给你的借条或是白条。

先翻译一点，资产负债表反省一个公司在特定时间内的财务状况，如果明天你想了解你的所有物有什么（包括别人欠你什么）。房子、车、银行存款等，这些是你的资产。

海科融通体ts交易就是投资意向。融资Term Sheet，就是“投资意向书”，表达了投资方对公司的投资意向，并列举了关键性的条款。TS本身基本无法律约束力，实际还是以最终签订投资协议为准。融资里ts：Term Sheet的意思，是在创投界一般是指投资概要或者投资意向书；融资里ts：Term Sheet风险投资协议。投资金额和交易的总体估值。一家公司的估值根据已发行的股票数量乘以每股价格确定。估值是投资意向书中融资方最为重视的条款。T+1、T+0、TS的区分T+1大多为储蓄卡使用，交易结算只在工作日结算，例如小王在周五使用储蓄卡刷卡20000元，这个交易之后只支持T+1到账，那么，这笔订单将在下周一才能出款；如果是在周四刷卡，那么则是在周五到账。T+0和TS正常情况下都是当天到账，例如，小李刷信用卡交易，选择的是TS到账模式，只要当天7:00-22:55时间段刷卡都是当日到账。不分工作日还是节假日均可秒到账。