collecting society是什么意思

premium tempered glass screen protector优质钢化玻璃屏幕保护贴premium英 [ˈpri:miəm] 美 [ˈprimiəm]n.额外费用； 保险费； 附加费adj.高昂的； 优质的复数： premiums protector英 [prəˈtektə(r)] 美 [prəˈtɛktɚ]n.防护器，保护装置； 保护者； 护国公； [英史]摄政者保护者；保护器；保护装置；防护罩复数： protectors派生词：protectoral protectorship

3.2 代理商/基地 责任保险如被影响和维护由EBB如所描述在潜水艇这个指南3.1之下只提供覆盖面给根据保险这样政策和其中任一Co确定被命名的衰退。 在事件，那衰退招致所有责任、费用或者费用在代理合同或在这个指南看来归结于缺点或疏忽或从代理不顺从出现与任何做法或指示如放下的侵权行为，衰退resp。 它的责任保险承保人也许代替往导致这样责任、费用或者费用的代理。 万一导致这样责任、费用或者费用的缺点或疏忽由副代理人做，代理/基地负责对各自疆土将是负责任的往衰退，并且有义务补偿衰退也许遭受这样缺点或疏忽的所有财政损失。 为了遇见他的义务在这段之下，代理或者驻地将影响并且维护生效在整个他的与衰退的代办处/基地协议的检验的期间与一家名声好的保险公司的充分责任保险。 这样保险单的拷贝将安排可用于衰退在第一需求。 另外，代理或驻地保证衰退直接地从阐明代理或驻地的保险公司接受保险的确认概述盖子的范围和，保险公司将立刻和直接地通知也许导致保险责任范围的取消的衰退所有情况。 这样保险的费用将由驻地或代理负担。 代理将看见对它，也许在他的疆土被任命将依从这段规定的那个所有副代理人。 3.3保险费 当前保险费是USD 18每TEU。 保险费是主题 根据要求纪录和转交的to变动。 保险费将被支付 by处理他们自己的衰退站长

价格溢价

仍不稳定?应该是还不稳定吧。premiumshavebeenlessprevalent.优质级别的仍然供不应求Replacementpricingremainsdisconnectedwithcurrentspotconditions.重置价格与现行制约点并不保持一致三、Premiumsarenotedonthesesizesnoted这里是出名的意思

保费收入(Income of Premiums,Premium Income) 保费收入是保险公司为履行 保险合同 规定的义务而向 投保人 收取的对 价收入。

PREMIUM -TEMPERED优质调和的premium[英][ˈpri:miəm][美][ˈprimiəm]n.保险费; 额外费用; 附加费; adj.优质的; 高昂的; 复数：premiums例句:1.Today the premium is even higher. 在今天这个溢价甚至更高。2.The federal stimulus subsidised part of the premium. 联邦刺激了这个保险的补贴部分

insurance premium [保险] 保险费短语insurance on premium 保险费insurance insurance premium premium 保险费insurance intermediary premium account 保险中介保费账户同近义词[保险]保险费insurance expense / premiums双语例句1.What is the insurance premium for these goods? 这些货物的保险费是多少?2.The compensation payable generally includes the invoice cost plus freight, the insurance premium, and anagreed percentage, say 10%. 跟读赔偿金额一般包括发票金额和运输费用及保险费再加一个商定的百分比，如10%。

insurancepremium[保险]保险费短语insuranceonpremium保险费insuranceinsurancepremiumpremium保险费insuranceintermediarypremiumaccount保险中介保费账户同近义词[保险]保险费insuranceexpense/premiums双语例句1.Whatistheinsurancepremiumforthesegoods?这些货物的保险费是多少?2.Thecompensationpayablegenerallyincludestheinvoicecostplusfreight,theinsurancepremium,andanagreedpercentage,say10%.跟读赔偿金额一般包括发票金额和运输费用及保险费再加一个商定的百分比，如10%。

得（拿）到优惠价格的意思。。。。

ACCA教材主要词汇英汉对照 Vocabulary of ACCA textbook独资企业Sole trader收购公司Purchasing company银行透支Bank overdraft开帐分录Opening entry购货退回Return outwards接管Take over销货退回Return inwards企业收购帐户Business purchase account毛利Gross profit卖主帐户Vendor account租金与地方税Rent and rates留存收益Retained earnings收到的折扣Discount received普通股股本Ordinary share capital给与的折扣Discount allowed优先股股本Preference share capital要求权Claim债券Debentures提款Drawings损益表Profit and loss account合伙企业Partnership股东年会General meeting合伙人Partner真实/公允True and fair合伙协议Partnership agreement推销成本Distribution cost资本利息Interest on capital投资注销额Amount written-off investment剩余利润Residual profit自建工程资本化Own work capitalized分配Appropriation集团内股票收入Income from shares in group under takings盈亏分配帐户Profit and loss appropriation其他股票收入Income from shares in other participating interests结转下期余额Balance carried down自有股Own shares上期结转余额Balance Brought down负债准备Provisions for liabilities合伙人贷款Partner"s loan养老金Pensions合作企业Joint venture资本赎回公积Capital redemption reserve合作企业备查帐户Memorandum joint venture按公司章程保留的公积Reserve provided for by the articles of association杂费Sundry expenses公司所得税Corporation tas (CT)佣金Commission财政年度Financial year运出运费Carriage outwards预交公司所得税Advanced corporation tax(ACT)运入运费Carriage inwards主体公司所得税Mainstream corporation tax(MCT)联合银行存款帐户Joint bank account所得税率适用年度CT year商誉Goodwill税金抵免Tax credit重估价法Revaluation method税收机构Inland revenue合并Amalgamation应纳税利润Taxable profit合并前Pre-Amalgamation公司所得税准备Provision fo CT合并后Post-Amalgamation应抵预交公司所得税ACT recoverable通过支付年金清偿Discharge by payment of annuity应付公司所得税ACT payable年金暂记帐户Annuity suspense account预算报告Budget speech保险金Premiums资本收益Capital gain退保价值Surrender value小公司税率Small companies rate人寿保险政策帐户Life assurance policies account边际利率Marginal rate贸易表Trading account完全税率Full rate终止Cessation免税投资收益Franked investment income变卖资产帐户Realization account资本减免Capital allowances合伙企业的解体Dissolution of partnership剩余预交公司所得税Surplus ACT最后约定的资本Last agreed capital寄售业务Consignment trading逐步解体Piecemeal dissolution汇票Bills of exchange变卖资产费用准备Provision for realization expense分支机构Branch变卖资产损失Loss on realization代理商Agent股票帐户Shares account交易商Trader英国境内公司UK resident company受托人Consignee非免税收入Un-franked receipts委托人,寄售人Consigner公司所得税费用CT charge保障,赔偿Indemnity代扣所得税的交纳Payment under deduction of IT销售帐单Account sales磨损Wear and tear寄售利润Profit on consignment拥有法定所有权的土地Freehold land进口税Import duties过时Obsolescence运费Delivery to customers开采或消耗Extraction of consumption over time途中保险费Carriage insurance on goods delivered to Customers直线法Straight line method佣金Commission余额递减法Reducing balance method汇付Remittance年数总和法Sum of the digits method未售存货Unsold stock累计折旧Accumulated depreciations应收票据Bills receivable经济使用年限Useful economic lives保险收入Insurance proceeds每股净收益Earnings per share面值Face value例外项目Exceptional items贴现费用Discount charges非常项目Extraordinary items财务费用Financing cost前期调整Prior year adjustment应付票据Bills payable不能抵销的预交公司税Irrevocable advanced corporation tax支出Expenditure未抵销的损失Unrelieved losses即期汇票Sight drafts净值基础Net basis监管Custody零值基础Nil basis主损益帐户Main profit and loss account消耗品Consumable stores部门化Departmentalization成本与可实现净值孰低The lower of cost and net realizable value分摊Apportionment平均成本Average cost共同性费用Common expense先进先出First in first out包装纸Wrapping paper后进先出Last in first out评价Assess标准成本Standard cost独立实体Independent entity重置成本Replacement cost投资报酬率Return on investment资产负债表日后日期Event after balance sheet date减除佣金后利润Post-commission profit董事会The board of directors赊销收入Credit sales调整事项Adjusting event修理费用Repair charges非调整事项Non-adjusting event一般费用General expense或有事项Contingencies分支销售机构Selling agency branch或有收益Contingent gain正常存货损失Normal stock losses或有损失Contingent loss交易帐户Trading account资本承诺Capital commitments非常存货损失Abnormal stock losses现金流量表Cash flow statement本地购货Local purchase信用交易Credit transaction退货Returned goods现实购买力会计Current purchasing power accounting (CPP)独立分支机构Independent branch现实成本会计Current cost accounting(CCA)往来帐户Current account零售物价指数Retail price index复式簿记帐户Double-entry accounts持有收益Holding gains时间差异Time lag differences业绩评估Assessment of performance分支机构间转移Inter-branch transfer货币性项目的衡量Measurement of monetary items结算Settlement货币性资产Monetary assets分支机构间往来帐户Interbranch current account货币性负债Monetary liabilities分支机构存货调整帐户Branch stock adjustment account征求意见稿Exposure draft未实现利润准备Provision for unrealized profit货币性营运资本调整Monetary working capital adjustment实现原则Realization举债比率调整Gearing adjustment货币折算Currency translation净营业资产Net operating assets货币兑换Currency conversion发行和赎回债券Issue and redemption debentures当地货币Local currency债券Bonds汇率Exchange rate契约Deed即期汇率Spot rate无担保债券Naked-debentures(unsecured)远期合同Forward contract拥有法定所有权的Freehold贴水Discount偿债基金Sinking fund升水Premium债券赎回偿债基金Debenture redemption sinking fund account货币性项目Monetary items偿债基金投资帐户Sinking fund investment account风险Risk可转换债券Convertible debentures不确定性Uncertainty资本化发行Capitalization issue套期保值Hedging股权发行Bonus issue长期货币性资产Long-term monetary assets含权价Cum-rights prices长期货币性要求权Long-term monetary claims除权价Ex-rights prices汇兑收益/损失Exchange rate gain/loss可分配公积Distributable of reserves时态法Temporal method以公积支付股利Paying a dividend out of reserve历史汇率法Historic method已付清红利股Paid-up bonus shares期末汇率法Closing rate method重估公积Revaluation reserve场地费用Site expenses减资Capital reductions管理费用Administrative expenses资本重组Capital reorganizations装置和设备Furniture and fittings过剩资本Excess capital房屋Premises资本重建Capital reconstruction预付费用Payment in advance权益汇总帐户Sundry members account建造合同Construction contract实现帐户Realization account工程保留款Retention购买者帐户Purchaser"s account分期付款Progress payment自愿清算Voluntary liquidation交易帐户Trading account特别决议Special resolution合同收入Contract fee方案计划Scheme合同亏损Loss on contract清偿偿还Discharge完工百分比Percentage of completion卖方帐户Vendor account完成合同Completed contract创立合并Amalgamation预期利润Expected profit高估Over-valuation承建商Contractor低估Under-valuation矫正Rectification集团报表Group accounts已鉴定完工价值Value of work certified纵向联合Vertical integration总部费用Head office costs横向联合Horizontal integration合同成本Contract costs不同行业联合Diversification销售收入Turnover控股公司Holding company合同损失准备Provision for loss on contract重大影响Dominant influence预收款Payment on account直接控制集团Direct group可预见损失Foreseeable loss垂直控制集团Vertical group已付款超过收入(部分)Excess progress payment混合控制集团Mixed group股票/证券Stock ,security盈余公积Revenue reserve债券Debenture合并公积Consolidation reserve法定权利Legal rights少数股权Minority interests报价Quote合并商誉Goodwill on consolidation证券交易所Stock exchange合并资本公积Capital reserve on consolidation上市投资Listed investment少数股东Minority share holders偿还Repayment股本溢价Share premium累积股息Cum div cd部分收购Partial acquisition累积利息Cum-int ci在途支票Cheque in the post股息除外Ex-div xd收买前后Pre( post)-acquisition利息除外Ex-int xi调整帐户Adjustment accounts面值Nominal value对子公司投资Investment in subsidiary市价Market value普通公积General reserve应计股利Accrued dividend参与股权Participating interest应计利息Accrued interest集团内部交易Intra-group trading证券交易所官方清单Stock exchange official list公司间销售Inter-company sales二级市场Secondary market溢价Premium未上市证券市场Unlisted securities market折价Discount让与,出售disposal债券利息Debenture interest加权平均Weighted分次购买Piecemeal acquisition结帐Close off关联公司Associated company已分派股份Allocated shares多数股权Majority holding国库券Treasury stock累计控股Cumulative holding认股权发行Rights issue孙公司Sub-subsidiary赊销Credit sale子集团,附属集团Sub-group租购Hire purchase多公司结构Multi-company structures信用协议Credit agreement伙伴子公司Fellow subsidiaries会计处理Accounting treatment有效股权Effective shareholdings经营性租赁Operating lease控制股权Controlling interest融资租赁Finance lease资本报酬率Return on capital employed出租人/承租人Lesser /lessee产权收益率Returen on equity一期(二期)租赁Primary(secondary)period息税前净利Net Profit before interest and tax不可撤销的付款No-cancelable payment应收帐款帐龄表Aging schedule of debtors名义租金Peppercorn rent资金来源及运用表Source and application of funds statement报酬Reward通货膨胀Inflation现值Present value通货紧缩Deflation最低租赁付款额Minimum lease payment损耗Deplete定金Deposit每股收益Earnings per share公允价值Fair value股利保证倍数Dividend cover财务费用Finance charge股利分配率Dividend payout ratio实际利率Effective rate of finance charge股利收益率Dividend yield ratio平均未付资本余额Average balance of capital outstanding净收益率Earnings yield资本偿还Capital repayment市盈率Price/ earnings ratio精确法Actuarial method公司估价The valuation of components递延收益Deferred income联营公司Associated companies分期支付Installment共同比财务报表Common-size financial statements未实现利润准备Provision for unrealized profit物质资源Physical resources应收租购款帐户Hire purchase debtors account会计原则Accounting principles重新获得帐户Repossessions account会计方法Accounting methods金融公司Finance house权责发生制Accrual accounting制造商Manufacturer重置成本Replacement cost交易商Dealer一般会计原则Generally accepted accounting principles(GAAP)总盈余Gross earnings剩余现金Cash surplus政府补助Government grant净值减免Writing down allowance租赁期Lease term

是不是拼错了，是premium吧:奖品,奖赏,质优价高,质量或价值极高的

例如:〓一年级的50%奖励折旧:ARRA延长了rst-year折旧的50%奖励〓可供2008年到2009年。179〓增加部分小企业:在2009年,企业可以选择费用和立即扣除25万美元的成本提供适当的欧锦赛资格赛的设备。25万美元的最大小企业是多少减少的费用,所有部分适当放置在提供179服务超过80万美元到2009年。〓S公司持有期间:为内置收益税年伊始,在2009或2010年的ARRA消除了企业水平的增加内置的税的S公司那将定期C公司地位至少两个方面7税年在当前纳税年度。走,走,走使年终规划,比以往更紧迫的事情在我们的数量税法规定在2009年到期。在即将到期的规定的。〓税务信用的研究和实验费用增加〓最小税(本土改变AMT)豁免数量15〓直线成本为您〓y恢复版Battersby租赁改进,您〓艾德餐厅建筑和进行了改进,以及〓零售的改善折旧rst-year〓〓额外的基础上的50%您〓艾德财产小企业〓增加到25万/ 80万美元小企业〓“布朗场”环境恢复成本〓授权区域的税收优惠政策投资激励〓T斧的地区哥伦比亚更新〓税收激励社区〓附加税的命运0.2%〓65%补贴支付眼镜蛇的医疗保健报道保险费延续估计〓减少纳税为小型企业税务尾不应该摇那只狗有很大的压力在许多企业继续削减成本,包括税。这正好审查增加税收收益坏死性涎腺化生在不同形态的政府。识别因特网所提供减税的优惠穷相不运转的州和当地税当局应该扮演著重要的角色在计划过程中一个相似的笔记,〓财政或运行的优势交易的应该自己站立,除了税收〓ts来源于他们截。也有这个问题是否应采取税收减免,如果法律可行的,忽略。一个优秀的展示了我们的exibility〓税收规定那些gover宁奖金。商业经营对应当以权责发生制为基础tunity所提供的金额,x〓员工的奖金在Januar y 1 -但付给他们明年初。一般来说,奖金是没有意义的员工应纳税所得额到2010年,是指上了行动的2009年纳税申报表-只要前公告2009年年底,2010年3月16日之前付清。

评价保险的风险程度 以决定收取的保金额度

第二个风险，减少隔离功能是确定保险费最准确地反映了风险保险带来池。在这里，相对于未分化的保险库，精确的风险隔离，可以减少潜在的实际遭受的损失程度。充电保险人与潜在的风险溢价通知潜在投保人决定是否多少从事的活动产生的风险。例如，更高的汽车保费收取16 - 25岁（或其父母因为较高的预期债权的费用）岁的男性充当配给的青少年男性驾驶设备市场。一些年轻男性都被禁止驾驶或鼓励驾驶者更仔细，因为高昂的保费收取或更高的保费怕以后他们应该成为涉及交通意外或进行 违反交通法规。因此，相对于一个没有风险隔离制度，意外发生率也比较低。 5所有保险费形式的歧视产生这样的效果。正如风险隔离收费适当提高保费的高风险，它的收费适当降低保费的低风险。在这里，准确的风险池的定义扩展了控制逆向选择保险的情况。由于保险费 应根据对风险的平均水平带到游泳池，与更广泛的高风险和低风险池成员范围越大，平均之间的风险和低风险的成员风险差。如果双方的风险溢价和差距，低风险的成员将变得过于庞大，低风险的成员将不再在泳池内，因为他们发现的保护，而不是市场保险更便宜的替代手段。 6最重要的原因，有些风险承保的保险公司之一，是无法在一个风险池缩小风险品种。 英语—检测语言—阿尔巴尼亚语阿拉伯语爱尔兰语爱沙尼亚语白俄罗斯语保加利亚语冰岛语波兰语波斯语布尔文(南非荷兰语)丹麦语德语俄语法语菲律宾语芬兰语韩语荷兰语加利西亚语加泰罗尼亚语捷克语克罗地亚语拉脱维亚语立陶宛语罗马尼亚语马耳他语马来语马其顿语挪威语葡萄牙语日语瑞典语塞尔维亚语斯洛伐克语斯洛文尼亚语斯瓦希里语泰语土耳其语威尔士语乌克兰语西班牙语希伯来语希腊语匈牙利语意大利语意第绪语印地语印尼语英语越南语中文 > 中文(简体)—阿尔巴尼亚语阿拉伯语爱尔兰语爱沙尼亚语白俄罗斯语保加利亚语冰岛语波兰语波斯语布尔文(南非荷兰语)丹麦语德语俄语法语菲律宾语芬兰语韩语荷兰语加利西亚语加泰罗尼亚语捷克语克罗地亚语拉脱维亚语立陶宛语罗马尼亚语马耳他语马来语马其顿语挪威语葡萄牙语日语瑞典语塞尔维亚语斯洛伐克语斯洛文尼亚语斯瓦希里语泰语土耳其语威尔士语乌克兰语西班牙语希伯来语希腊语匈牙利语意大利语意第绪语印地语印尼语英语越南语中文(繁体)中文(简体) 互换

假设丈夫生存5年，预期超额保费索赔多少？

就是office重新下载一个安装一下吧

　　就业的含义是指在法定年龄内的有劳动能力和劳动愿望的人们所从事的为获取报酬或经营收入进行的活动。那么你知道就业用英语怎么说吗?下面来学习一下吧。 　 　就业英语说法1： 　　obtain employment 　 　就业英语说法2： 　　get a job 　 　就业英语说法3： 　　take up an occupation 　 　就业的相关短语： 　　居家就业 telework ; small office / home office ; small office ; telecommuting 　　就业机会 employment opportunities ; job opportunity ; employment opportunity ; job opening 　　就业保险 Employment Insurance ; EI ; Employee"s EI premiums 　　就业能力 Employability ; employment ability ; Employability Skills ; Employability and Occupation Mobility Program 　　就业压力 employment pressure ; working pressure ; the pressure of employment ; Pressure on employment 　　就业导向 employment-oriented ; employment guidance ; employment orientation 　　就业歧视 discrimination of employment ; employment discrimination ; Be discriminated against in employment ; the discrimination in employment 　　毕业生就业 employment of graduates ; graduate recruitment ; FAQ ; graduate employment 　　就业困难 Difficult to Find Jobs ; Employment difficulties ; difficulties in finding employment 　　就业的英语例句： 　　1. The continued bleakness of the American job market was blamed. 　　美国就业市场的持续低迷被视为罪魁祸首。 　　2. I had to postpone ideas of a career and stay at home. 　　我不得不暂缓就业打算，呆在家里。 　　3. The government counted 27,600,000 employed persons in West Germany. 　　据政府统计，西德当时的就业人数为2,760万人。 　　4. By stimulating the economy, we"re going to put people to work. 　　我们将通过刺激经济让人们实现就业。 　　5. Almost 13 per cent of the working population is already unemployed. 　　就业人口中有将近13%已失业。 　　6. Education now offers the lower classes access to job opportunities. 　　教育如今为下层阶级提供了就业的门道。 　　7. More local employment will be created, particularly in service industries. 　　当地会创造出更多的就业机会，尤其是服务行业。 　　8. Get hold of the company list from your careers advisory service. 　　到就业指导处领取企业名录。 　　9. We set business free to create more jobs in Britain. 　　我们放开对企业的限制以便在英国创造更多的就业机会。 　　10. They have joined the job market at the worst possible time. 　　他们在最不景气的时候进入了就业市场。 　　11. We work closely with the careers officers in schools. 　　我们与学校的就业顾问密切合作。 　　12. Consumers did not spend and create jobs; they hoarded. 　　消费者并没有消费进而创造就业机会，他们把钱都存起来了。 　　13. Alongside the Job Creation Programme they launched a Work Experience Programme. 　　在开展创造就业项目的同时，他们还启动了工作经历项目。 　　14. A job placement program exists to help those who are unemployed. 　　就业安置计划是为了帮助那些失业者。 　　15. The short-term outlook for employment remains gloomy. 　　近期的就业前景依然暗淡。

prepaid insurance 是 current assets

written-gross premium [词典] 毛保费; premium 英[ˈpri:miəm] 美[ˈprimiəm] n. 保险费; 额外费用; 附加费; adj. 优质的; 高昂的; [例句]It is too early to say whether insurance premiums will be affected.现在说保险费是否会受影响还为时过早。

优先

premiaes

premium salt优质的盐premium[英][ˈpri:miəm][美][ˈprimiəm]n.额外费用; 保险费; 附加费; adj.高昂的; 优质的; 复数：premiums例句:1.Today the premium is even higher. 在今天这个溢价甚至更高。2.The federal stimulus subsidised part of the premium. 联邦刺激了这个保险的补贴部分。

premium fonts高级字体premium英 [ˈpri:miəm] 美 [ˈprimiəm]n.额外费用； 保险费； 附加费adj.高昂的； 优质的升贴水；溢价；保险费；升水复数： premiums fonts英 ["fɒnts] 美 ["fɒnts]n.字体（复数）； 字体( font的名词复数 )； 字形； 圣洗池（设于教堂中，常为石造）； （同样字体和字号的）一副铅字字库；字体文件夹；字体中；字体设置

英语Premium Edition意思为高级版本。关键词汇：premium    音标：英[ˈpriːmiəm]    美[ˈpriːmiəm]    详细释义：n.    保险费; 额外费用; 附加费;    adj.    高昂的; 优质的;    短语搭配：insurance premium 保（险）费to pay a premium 支付额外费用to sell at a premium 溢价售出a premium brand 高级品牌例句：They have to pay life insurance premiums.他们要支付人寿保险费。If you buy two, you can get a premium of one, free.如果你买两个，可以另外赠送一个。You have to pay a premium for express delivery.寄快速投递你得付额外费用。

premium 英[ˈpri:miəm] 美[ˈprimiəm] n. 保险费; 额外费用; 附加费; adj. 优质的; 高昂的; [例句]It is too early to say whether insurance premiums will be affected.现在说保险费是否会受影响还为时过早。[其他] 复数：premiums

PREM 音标 /prem/abbr. 第一，首要（premium）

Life Insurance相关词汇：life assurance; life insurance参加人寿保险take out a policy on one"s life投保人寿保险buy a life assurance policy受益于人寿保险gain from a life assurance policy人寿保险单life insurance policy; life policy人寿保险费life insurance premiums人寿保险公司life insurance company人寿保险合同contract of life insurance人寿保险基金

premium[英][ˈpri:miəm][美][ˈprimiəm]n.额外费用; 保险费; 附加费;adj.高昂的; 优质的;复数：premiums以上结果来自金山词霸例句:1.Today the premium is even higher.在今天这个溢价甚至更高。

Upfront premium payment英文发音：[ˌʌpˈfrʌnt ˈpriːmiəm ˈpeɪmənt]中文释义：一次清偿权利金词汇解析：1、Upfront英文发音：[ˌʌpˈfrʌnt]中文释义：前期;前沿;前面的例句：This way, the government receives cash upfront and the investor has long-term secure income.这样一来，政府便提前收入了现金，投资者也有了长期的稳定收入。2、premium英文发音：[ˈpriːmiəm]中文释义：n.保险费;额外费用;附加费例句：It is too early to say whether insurance premiums will be affected.现在说保险费是否会受影响还为时过早。3、payment英文发音：[ˈpeɪmənt]中文释义：n.付款;支付;收款;(将付或应付的)款额，款项;报答;报偿例句：Here"s the receipt for half payment on goods.这是支付一半货款的收据。扩展资料payment的同根词：1、pay英文发音：[peɪ]中文释义：vt. 支付，付；偿还，补偿；给予例句：Owners who have already paid for repairs will be reimbursed.已经付了修缮费的业主将会得到退费。2、payable英文发音：["peɪəb(ə)l]中文释义：adj. 应付的；到期的；可付的；可获利的例句：We only accept payment by irrevocable letter of credit payable against shipment documents.我们藉着反对装船文件是可付的信用不能唤回的信只接受付款。

瞎琢磨一下，仅供参考：lofty有“极高的、虚玄的”之意，premium为“佣金”，at lofty premium可理解为“在虚高的佣金（吸引）下”；witness作及物动词时，是“亲眼目睹、证明”的意思；B应该代表的是实施了某件事，因此，整句的意思可理解为：“在虚高的（或眩目的）佣金吸引下，A被指证实施了B。”

网上查

Prior literature 先前的资料

spot rates即期利率例句In professional business, forward rates or forward price are not quoted in the way as the spot rates. rather, they are quoted in forward differentials expressed in points, between spot and forward rates, i.e., with premiums and discounts. 在业务上，远期汇率和远期汇价的报法也即期汇率不一样。其报法是用点灵敏表示即即期和远期的差额，即升水和贴水。

A.【实例】The English Advertisements Amazed You 令人瞠目结舌的英文广告 人们常抱怨国内学英语非常不方便，至少不能学到地道的英语表达。可是，是否英语国家里人们的语言表达就非常标准，非常地道了呢？任何人看了下面几则绝对真实的英文广告，我想都会瞠目结舌，因为广告者给我们的是模棱两可的信息。此时，语法绝对已被践踏，唯一可依赖的只有直觉！ 裁缝广告 We do not tear your clothing with machinery. We do it carefully by hand. 我们不使用机器撕毁您的衣服。我们会小心翼翼地用手撕。 (原意是要表达：我们不使用机器，以避免撕毁您的衣服。我们会用手工小心地修补衣服。) 家政广告 Tired of cleaning yourself? Let me do it. 厌倦自己洗澡了吗？让我来帮你洗吧。 (原意是要表达：厌倦自己打扫房间了吗？让我来帮你做吧。) 宠物广告 Dog for sale: eats anything and is fond of children. 出售小狗：不挑食，喜欢吃小孩。 (原意是要表达：出售小狗：不挑食，喜欢与儿童相处。) 二手车广告 UsedCars: Why go elsewhere to be cheated? Come here first! UsedCars公司：为什么要去其它地方受骗呢？还是先来这里吧！ (原意是要表达：UsedCars公司：为什么要选择去别的地方？当心受骗！还是先来我们这里看看吧！) 招聘广告 3-year-old teacher need for pre-school. Experience preferred. 幼儿园招聘3岁大的老师。有经验者优先。 (原意：幼儿园招聘照看3岁幼童的老师。有经验者优先。) 公益广告 Illiterate? Write today for free help. 不识字吗？今天就写信请求得到免费帮助吧。 (原意是要表达：我们可以为不识字的人提供免费帮助。）B.【一份英文杂志的广告，可供参考】Subscribe to the Project Management World TodayHeads Up Newsletter Subscribe to the world‘s most significant project management on-line publication. The Heads Up Newsletter will provide you with a summary of the latest news and events of the world of project management!The Project Management World Today contains the latest notices, reports, news and information related to project management from around the world. Each issue features editorials and presentations by some of the world‘s leading project management experts, on leading-edge issues and concepts. To stay current in the world of project management, don‘t miss the latest issue of the Project Management World Today. Subscribers will receive email of highlights of the current issue of the PM World Today. These are hyperlinked to the project management resources that appear in the current issue. You will be able to read the highlights off line. With Internet connection a click on a link will take you to the PM World Today web site for more on the topic and off site project management resources.The Project Management World Today Heads Up Newsletter is emailed in html format. If your email client supports html then you will see the html version, otherwise it will display a version with all the html tags stripped out. You are asked to ensure that the email address is correct. If the email address is wrong the PMFORUM receives email that is not deliverable and will require a deletion from the mailing list. Failure to input the correct email address will mean that you will not get the Newsletter and we are put to some unnecessary administrative work. As a consequence of installed corporate spam firewalls and special anti spam services we have a problem with bounced mail. These get deleted from the subscription list immediately after a email broadcast of a PM World Today news item when we receive a listing of these bounces from our mail subscription services..This applies to both personal and corporate spam filters. To keep the PM World Today subscribers list strong and vital we need to make sure that if you wish to participate that you make sure that we get on your friends list. Probably the safest thing is to add the entire domain (pmforum.org) to your mailing program accept list. You will not receive anything from from the PMFORUM that isn‘t related to your participation in this subscription list. To change your email information you must first unsubscribe using the out of date information. Then subscribe using the new name and email address. C.【招聘广告缩略语中英文对照】admim administrative 行政的 Jr junior 初级 ad/adv advertising 广告 K 1000元 agcy agency 经销商 knowl knowledge 知识 appt appointment 约会、预约 loc location 位置、场所 asst assistant 助理 Lv/lvl level 级/层 attn attention 给, 与…联系 mach machine 机器 bkgd background 背景 manuf/mf manufacturing 制造 bldg building 建筑物、大楼 mech mechanic 机械的 bus business 商业、生意 mgr manager 经理 clk clerk (办公室)职员 m-f monday-friday 从周一到周五 co company 公司 mo month 月 coll college 大专(学历) nec necessary 必要的 comm commission 佣金 oppty opportunity 机会 corp cororation (有限)公司 ot overtime 超时 data pro data processing 数据处理 perm permanent 永久性的 dept department 部 pls please 请 dir director 董事 pos position 职位 div division 分工、部门 pref preference (有经验者)优先 eqpt equipment 装备 prev previous 有先前(经验) etc and so on 等等 P/T part time 非全日制 eves evenings 晚上 refs references 推荐信 exc excellent 很好的 rel reliable 可靠的 exp experience 经验 reps Representative (销售)代表 exp"d experienced 有经验的 req required 需要 ext extension 延伸、扩展 sal salary 工资 fr. ben fringe benefits 额外福利 secty secretary 秘书 F/T full time 全日制 sh shorthand 人手不足 gd good 好 sr senior 资深 grad graduate 毕业 stdnt student 学生 hosp hospital 医院 stmts statements 报告 hqtrs headquarters 总部 tech technical 技术上 hr hour 小时 tel/ph telphone 电话 hrly hourly 每小时 temp temporarily 临时性(工作) HS high school 高中(学历) trans transportation 交通 immed immediate 立即 trnee trainee 实习生 incl including 包括 typ typing/typist 打字/打字员 ind industrial 工业的 wk week/work 周/工作 inexp inexperienced 无经验的 Wpm words per minute 打字/每分钟 int"l international 国际性的 yr(s) Year(s) 年 D.【常用的广告词汇一览 】A Acetate - Transparent plastic sheet available in a number of trade names, such as Mylar of Cronar. Used primarily for copy overlays.Advertising - A non-personal, paid sales presentation directed to a mass of potential customers by an identified sponsor.Agate Line - unit of measurement used in newspapers to calculate column space. 14 agate lines + 1 column inch. Agate was originally the name of a 5-1/2 point type.Airbrush - An instrument used primarily for retouching continuous tone art. Small droplets of paint of dyes are sprayed through a gun to create tones on half tone art. B Blanket Ghosting - Occurs during offset and results during a previously used blanket having a swollen or depressed image area caused by use on another printing job.Bleed - Area of plate or print that extends ("bleeds" off) beyond the edge of the actual size of the advertisement or trimmed sheet. When a design involves a bleed image, the designer allows an additional 1/8" or 1/4" beyond the trim page size for trimming.Body CopyMain copy of the advertisement which provides the details and benefits of the product/service. C Chemical GhostingOccurs as a result of the chemical property of inks as they go through normal drying phases. Ghosts appear because of differentials in ink-drying times. These differentials cause ink films to level to various degrees of gloss.ChromalinA reproduction of a printed piece which is used as a standard to compare colours with the actual ad. Chromalins are approximately 95% accurate in colour.CNU"s (Canadian Newspaper Units)A standardized newspaper format which divides a 13" wide broadsheet into 6 columns and 10 1/4" tabloid into 5 columns. Each unit is measured 1 column wide by 30 MAL"s (modular agate lines) deep (2-1/8"). A full page broadsheet consists of 60 DNU"s while a full page tabloid consists of 30 CNU"s.Colour KeyConsists of four overlaid pieces of acetate (one of each colour separation) which is used as a standard to compare colour in a printed ad or printed piece. Colour keys are approximately 75% accurate in colour reproduction.Colour-Matching SystemA system of matching a colour to a specific printing ink formula. Numbers are assigned to colours and keyed to colour swatches and ink formulas in order for the printer to match the colour in final reproduction. The most common system is the "Pantone Matching System" - PMSColumn InchA unit of publication space one column wide and 1" deep. Space in a newspaper equal to an area one column wide and one inch deep. (14 agate line = 1 column inch).CMP (cost-per-thousand)The cost incurred in delivering a message to 100 individuals. It facilitates the comparison of different print media"s cost effectiveness. Calculation is based on the cost of a one-page, black and white advertisement-multiplied by 1000 and divided by the average circulation. Ideally CPM"s should be converted into relevant CPM"s-the calculation using the circulation which reaches your target audience.Crop MarksThe short rules marked on border or overlays to indicate where the art should be cropped. D DonutThe silent space (usually lasting 4 to 12 seconds) within a corporate radio of television commercial which allows dealers or retailers to include details such as their location and store hours.DuotoneA two-colour halftone made from a black and white of colour photograph. F FilmSheet coated with light-sensitive material used for making photographs.FightingPeriodic waves of advertising, separated by periods of inactivity (as opposed to continuous advertising). Normally referred to in broadcast media plans.Four-Colour ProcessMethod of reproducing by separating the colour image into red (magenta), yellow, blue (cyan) and black to create four printing plates, which - when combined - produce the full-colours of the original.FrequencyThe average number of times the same audience will be exposed to the same message. Frequency figures are generally stated in terms of a one-week period. G Galley ProofAn impression of type, usually not presented as it will appear when fully assembled, that allows the typographer or client to see if the copy has been properly set. Used to check spelling, editing, layout size and fit, etc.GhostingAn unplanned and unwanted image resulting in the printing process. See Mechanical Ghosting and Chemical Ghosting.GripperA mechanism which grips the paper to feed it into the press. The image area cannot be extended into the gripper area. Only sheetfed presses use a gripper.GRP"s (Gross Rating Point)A measure used to evaluate media. GRP"s are an aggregate of the total ratings of a given schedule, usually in a weekly period, against a predetermined target group. G R P"s = Reach X Frequency. H HalftoneA continuous tone image which must be photographed through a screen in order to be reproduced. Through this screen the tones are translated into a series of small dots for printing. These dots are densely or sparsely placed depending on the quality desired so that when seen from the illustration or stopper to the copy or message. I IllustrationA drawing, graphic element of photograph used to clarify or explain a specific concept, point or to capture attention. J JingleVerse or words with simple catchy rhymes or repetitive sounds used in producing radio or television commercials. L LayoutPreliminary drawing made by the designer to indicate the proposed plan for the final design. Layouts may range from thumbnails, to roughs, to comprehensives, each made with increasing attention to detail and accuracy as a guide to the client, studio and/or film house.M Market SegmentationDividing the heterogeneous marketplace of a product into subgroups which are homogeneous in regards to select variables.Marketing ConceptAll company plans are based on analysis of the consumer and the profitable satisfaction of their needs.Mechanicals (Paste-up)The pasting of copy, including type and design elements, on an artboard in an accurate position to make it camera-ready, Instructions for the printer are hand written either in the margins of on a tissue overlay. Often clear plastic overlays will be used to separate colours or for common elements.Mechanical GhostingCaused by starvation ghost, plate ghost or blanket ghost. See definitions of each.N NicheAn area within the marketplace that you can carve out wherein you are perceived by the consumers to offer the best combination of product, distribution and price. To be effective your niche must be large enough to financially warrant the effort.Nonreproducing PencilA blue pencil or pen which does not register on film house or printer on the mechanical board. O OverlayA transparent of translucent sheet place over a mechanical. A tissue overlay is used to indicate simple instructions for the printer while a copy overlay-generally on acetate sheet carries camera-ready copy to be photographed by the printer. P Personal SellingA person-to-person presentation whereby the sales person and the potential buyer can benefit from two-way communication. PhotomechanicalComplete assembly or type, line art, and halftone art in the form of film positives onto a transparent film base. PhotostatCommonly referred to as a "stat", this is an inexpensive photoprint made by a camera capable of generating images with or without a paper negative. Stats are used by the studio to indicate size and position of the original art in the layout or sometimes for line art as origina

U.S.A. all industrialized country only to give all people their offer basic medical treatment service country directly, but it has comparatively complete business insurance, the government has offered the medical guarantee to the elderly and low income crowd. This text attempt, through investigate, analyze system, medical insurance of U.S.A., combine of our country fundamental realities of the country and medical security system current situation, obtaining and setting up and amplifying the medical security system needs fully considering the fundamental realities of the country, need, reflect society fair and efficiency, need, in pace with system reform of medical and health, need multicell to lay many route ensure enlightenment together, put forward and construct the medical security system idea suitable for the national conditions.I have investigated U.S.A."s medical insurance system especially during learning to investigate in U.S.A., attempt to use this as a guide and mirror, must use enlightenment, combine the fundamental realities of the country of our country and medical security system current situation, put forward the idea of constructing the medical security system suitable for the national conditions.First, medical insurance system overview of U.S.A. The system of medical insurance of U.S.A. is formed by private medical insurance and social medical insurance. U.S.A. all industrialized country only to give all people their offer basic medical treatment service country directly, but have special public medical care of charge free to the population under certain poverty line, but if a family income exceeds this poverty line, have no right to enjoy such free medical care. The medical insurance system of U.S.A. is roughly as follows:(1) private medical insuranceA big characteristic of U.S.A."s private insurance is that an employer pays the insurance premium (Employer-Provided Insurance) for employees, this kind of situation accounts for 90%. This is a kind of accident result implementing salary and price control of government during World War II. It is not the salary welfare because of health care of medical insurance, not controlled by the government at that time, the employer attracts workers with it. Certainly, this kind of situation has a reason on some clauses in American income tax tax law too.Before the eighties, most private methods of paying insurance premium of insurance company were all to reimburse the cost (Cost-Based Reimbursement), but this kind of mechanism is unfavorable to encouraging people to save, face the sharply surging hospitalization cost, the insurance company tries to use other methods instead, among them the main one " charges the method according to people " (Capitation-Based Reimbursement). In this way, the medical unit collects certain hospitalization cost according to people every year. It is organized, take this kind of method as the core by a larger medical insurance that " medical treatment ensures organizing " (HMOS). However, this kind of method has a drawback, is mainly that an alternative is relatively bad. (2) social medical insurance The medical insurance of the U.S. government is that a kind of social insurance system referred in particular to belongs to the social insurance project of government"s subsidy. It originates in 1965, offers the medical insurance to the elderly to 65, second only to the second major government finance expenditure in the social security project. The medical insurance project is managed by federal government, the policy is unified among every state.The government has set up three kinds of main medical insurance projects: The medical insurance (Medicare), replenish (Medicaid) in medical treatment and through implying and replenishing to private insurance of tax system of federal income tax. Government medical treatment replenish project, function with financial transfer payment to a great extent. The difference of replenishing the project and medical insurance project of medical treatment is, the former is designed for poverty person, it is probably including hospital treatment expenses of the low income person 80% for medical treatment not to replenish, insufficient component improve, charge, solve through hospital to person who insures individual. The latter is designed for the elderly, has not got in touch directly between the two. Because private insurance company oneself competent at scale to be so huge involving surfacing so wide medical insurance while being impossible, the government gets involved on market of the elderly"s medical insurance. The implicit government replenishes according to the federal tax law in the medical insurance, the personal salary income needs to pay social insurance salary tax and Individual Income Tax at the same time. The medical insurance premium paid by the employer needn"t be paid duty on. The private owner employed oneself, 25% of the medical insurance premium are duty-free.

accounting会计学accountant　会计师　　bookkeeping　簿记　　bookkeeper　簿记师　　double-entry bookkeeping　复式簿记　　single-entry bookkeeping　单式簿记　　account book　帐簿,会计簿册　　cashbook　现金出纳簿　　journal　日记簿　　statement of accounts　帐目表,帐单　　balance (sheet)　资产平稳表　　financial year, trading year　财政年度　　income and expenditure, receipts and expenditure, output and input　支出和收入　　assets　资产　　liabilities　债务,负债　　debit　借方　　turnover, volume of business　营业额,销售额　　cash on hand　留存现金,库存现金　　cash balance　现金余额,现款结存　　credit balance　贷方余额　　debit balance　借方余额,借方差额　　deficit　亏空　　balance of trade　贸易差额,国际贸易平衡　　balance of payments　(国际)收支,国际收支差额表

WTO accession on China"s insurance industry may affect the 1, and the opportunities. First of all, foreign insurance companies enter the Chinese market, will increase the supply of insurance capital, thus increasing the financial and insurance industry in the national economy as a whole structure of Gao Jihua. Second, foreign trade insurance company to enter China"s insurance sector is bound to bring a strong external pressure, forcing the insurance industry on China"s national re-structure, re-perfect roads, in market structure, organizational elements, the intermediary system, and management aspects of development , Improved to promote and guide the Chinese insurance industry to the high level of operational goal, to achieve China"s insurance industry upgrade at the same time, foreign companies advanced management ideas, expertise, management experience, quality products and after-sales service to their Chinese counterparts will be a good model And enlightening. Third, opening up the insurance will enable a large number of employees to receive training and training opportunities so as to enhance China"s national insurance practitioners of overall quality. All types of competition between the insurance and publicity, will be to a certain extent, to educate the broad masses of national insurance knowledge and ideas to improve foster national insurance awareness and to promote China"s insurance sector development. Finally, the Chinese insurer to go out of the country, to the international market information to show skill, and created a convenient conditions. 2, challenges. First, the entry of foreign insurance companies, strengthen the insurance market competition, resulting in margins of insurance companies premiums declining rapidly. Secondly, a part of the premium outflow. From the Chinese insurance market has entered a number of foreign insurance companies operating situation, the premium income to grow steadily in recent years, but in 1997 the former Poly basic belief is not a book partial profits, The reason is relatively small premium retention, and some Through re-insurance premiums outside the outflow channels. The high cost expenditures, thus underwriting profits low. Although in 1995 the "Insurance Law" Section 102 provides for "the need for insurance companies to tell the insurance business, priority should be given to the Chinese position within the insurance companies for", but the actual operation, the more difficult. Current insurance supervision department for foreign insurance companies retention premium of not less than 30 percent, coupled with the statutory 20 percent of the reinsurance, there are still 50 percent of the premium by the foreign insurance companies for reinsurance calendar. Again, with domestic insurance companies for a certain market share. The objective of foreign insurance companies have the capital strength, advanced management, technology advantages of a higher level of service, despite the current business scope also subject to certain restrictions, but the momentum is still relatively good. From the national market structure, the proportion of foreign insurance companies in less than one percent, but in an open area of the market share of foreign insurance companies have close to 10 percent, and the trend has continued to expand. In addition, foreign insurance companies due to the treatment of domestic insurance companies have a favourable than the conditions caused by domestic insurance companies will be part of the loss of talents. 3. Insurance market to further open up the possibility. (1) China"s insurance market still has great potential for development, further opening up of existing space. China"s insurance industry as a whole remains relatively low level of development, from the insurance density (per capita premium expenditures) and depth of insurance (insurance premium income accounted for the proportion of gross domestic product) of these two indicators to measure, we can see that China"s national insurance industry is In the initial stage of development. According to statistics, developing countries in general insurance depth of 4 percent, per capita premiums in general more than 200 U.S. dollars, the developed countries like the United States for nine percent, while China"s current insurance depth of only 1.486 percent, to 1.08 U.S. dollars per capita premium, these data On the one hand, that the insurance industry in China lag behind the status quo, on the other hand shows that the industry in China is still a huge potential for development. (2) China"s national insurance industry already has a strong competition and the means of operation gradually beginning with the international markets. First of all, from the strength of the insurance company, PICC Group, China Pacific Insurance Company, China Pingan Insurance Company has developed into a large national insurance company. According to statistics, the country"s 1997 premium income, accounting for 69.2 percent of PICC Group"s share, accounting for 15.8 percent of Ping An Insurance Company, Pacific accounted for 11.9 percent, the three companies in the insurance industry also has a certain reputation. To PICC Group as an example, the production was completed in 1996, the business of life will be after the restructuring, its registered capital reached 20 billion yuan in the whole country a total of 6,000 branches, 1997, for the life insurance premium income 76.9 billion yuan. According to Standard & Poor"s net income on premiums, the world"s largest insurance company with annual statistical tables, 17th out of PICC Group. This shows that China"s insurance companies have already contend with the strength of foreign investment. Secondly, China"s insurance industry practice of the basic step by step in accordance with international practice to run. 3, China"s insurance industry, opening up the problems faced. (1) insurance market structural imbalance. China"s insurance market development not balanced, there is a social insurance after commercial insurance, life insurance business lags behind-insurance business, reinsurance lagging behind in direct insurance, international business lags behind domestic business is not balanced development of the situation. First of all, from the insurance industry in China"s overall present situation, the Chinese life insurance market to the development of China"s insurance sector lower than the overall level of development. For example: in 1994 China"s insurance premium income to 63 billion yuan, of which life insurance income accounted for 31.5 percent. It is also Swiss Re "Sigma" magazine in 1996 published the first four of the 1994 World statistics show that the study report, the 69 fee income of more than 100 million U.S. dollars in countries and regions, per capita life insurance premiums (that is, TING Insurance density) 320 U.S. dollars, China"s life insurance density is only two U.S. dollars in 69 countries ranked 66. This 69 countries, the average depth of life insurance 2.07 percent, China 0.2 percent, which is below the world average, but lower than China"s insurance industry as a whole, lags far behind even in some developing countries. And foreign insurance companies to open China"s market demands, first of all aim at China"s life insurance market in the People"s Bank of China (CIRC) declarations in most of the life insurance business operating requirements. Therefore, as China"s further opening up the insurance market, foreign insurance companies enter the Chinese life insurance market, will be China"s national insurance industry bring great impact. Second, the reinsurance market is not fully developed. Reinsurance is the insurance companies spread, the responsibility to control risk and increase underwriting strength, expanding an important means of operating capacity. A sound insurance market can not be separated from re-insurance, reinsurance costs and the market capacity is also restricting the development of the insurance market. However, China"s insurance industry has yet to establish a truly perfect market of the re-insurance system. Therefore, the Chinese national insurance industry"s development from the total amount and structure Rongren not optimistic. (2) lack of a reasonable premium rate. First, the overall level of high premiums. Second, the premium set and the adjustment mechanism has a fundamental flaw. At present, China"s insurance industry out of the adjustment of premiums and changes in market supply and demand, the premiums can only be approved in accordance with the People"s Bank of China People"s Insurance Company under the flat rate for limited changes, and premium rate irrespective of regional differences, Implementation of the unified national rate. Therefore, the formation of such rate adjustment mechanism and did not play a regulating market, and promote the healthy development of the market leverage, but also prompted enterprises to adopt unreasonable to the commission, kickbacks and other forms of undesirable conduct the competition in the market, disrupting market order The benign development. (3) the use of insurance funds by the scope and manner restrictions. China"s financial management departments only allow insurance funds to invest in government bonds, bank savings, financial bonds and restricted market. Although such funds invested in certain procedures to ensure the safety of the fund, but these low-yield investment, it is difficult to guarantee the value of the insurance fund, but also lead to rapid growth in inflation and depreciation in the passive. Britain and the United States and major insurance funds to invest in stocks, bonds, mortgages, loans, government bonds, real estate investment projects, which guarantee the Fund in high-yield investment in value-added to constantly. This inequality had led to the operating conditions in a dominant position on the status of foreign insurance companies more freedom, they can use to attract customers. This will result in unfair competition in the insurance industry in their national insurance market further in the competition at a disadvantage. (4) of the total reserve enough to stay in science. China"s total reserve tax profits from the enterprise is to extract, making the total reserve accumulation of low starting point, the slow, if some years the company has a loss, then these transactions few years there will be negative. Therefore, the total reserve of China"s current method of extracting the insurance industry in China has increased the operational risks. (5) serious imbalance in the insurance rate structure. Insurance rate structure can be divided into the main insurance tax structure and insurance rate structure. Insurance rate structure can be divided into one of insurance: from the body is, the Chinese insurance industry, the level of taxes than other countries in the world of similar industries. In countries around the world, the general insurance industry will have with other sectors treated differently, to adopt a more lenient tax policies to support its development, such as U.S. corporate income tax rate of 24 percent, Canada rate of 15% to 30%, and implemented in accordance with the scale of different The progressive tax rate. However, China"s insurance industry, such as the People"s Insurance income tax rate is as high as 55 percent. Performance of two: tax-funded insurance companies are not unified. PICC now pay 55 percent of the income tax, and Pacific Insurance Company is 33% in Shenzhen Pingan Insurance Company of the establishment of the SAR will enjoy the tax benefits only 15 percent. This is unfair taxes resulting from the various enterprises of different starting line caused by the unfair conditions of competition. The third performance of "foreign taxes are not unified. Foreign insurance companies in China now enjoy a concessionary tax rate of 15 percent, while domestic enterprises have to pay 55% or 33% of the income tax (in the course of a few companies enjoy a 15% income tax ), Which resulted in foreign-funded insurance companies and insurance companies after-tax profits to remain the great differences. Insurance rate structure is set up different types of sub-rate, which is the international insurance industry practices, reflecting the different risk, the risk onto Cost of the objective requirements are also different. According to Swiss Re "Sigma" magazine in 1994 the first one of the statistics, fire insurance, the Netherlands rate of 7 per cent, Italy 17%, the highest for 30 percent of the French, and only five foreign-related insurance States more than 10%. From China"s current situation, not only the overall insurance rates higher than other countries, and is not set up sub-types of tax, which is rare in the world. So, the insurance tax structure is irrational Will seriously undermine China"s national insurance industry-competitive environment. (6) on the regulation of foreign insurance companies lack. As Insurance Regulatory Commission set up not long history, to some extent of the management level of backwardness, lack of management of the situation, leading to re-processing, light management, the phenomenon appears. Because of weak regulation, foreign insurance companies in China"s insurance market, unfair competition acts of violations continue to occur. Third, China"s insurance market opening measures 1, accelerating the development and improvement of the domestic insurance market system. ① attention to the construction of the insurance agencies. First, we must give priority to the development of financing and insurance institutions, strictly on foreign insurance institutions of approval, which is to protect the national insurance industry needs to give priority

要看上文的，一般指Enterprise Resource Planning=企业资源计划，其它涵义包括：Editorial Review ProcessEcosystem Restoration ProjectExpertise to ProvideEconomic Recovery PlanEdilizia Residenziale PubblicaExperts and ProfessionalsExplores the ProcessEmployees Retirement PlanEquipment Replacement ProgramEmergency Response ProceduresEmissions Reduction PlanExtramural Research ProgramEmission Reduction ProgramEmissions Reduction ProjectEstimated Resident PopulationEducation Research ProgramEmission Reduction PlanEmployee Recognition Programsexperience rating planEstimated Retail PricingEconomic Report of the PresidentEmployee Retention PlanEngineer and ProduceExterior Routing ProtocolEmmaus Road Publishingeducation reimbursement programEvent Related PotentialsEcosystem Research ProgramEmergency Rehabilitation ProjectEnvironmental Restoration ProjectsEmployee Referral ProgramsEmergency Reconstruction ProjectEcosystem Restoration PlanEducational Resources ProgramEnergy Research PartnershipExpedited Removal ProcessEarthquake Response PlanEstate Recovery ProgramEarly Registration ProgramEarly Retirement ProgrammeEnvironmental Resource PolicyEmployment Rights ProjectEconomic Reform ProgrammesEuropean Reference PointEnvironmental Rehabilitation ProjectEjercito Revolucionario del PuebloEnergy Retrofit ProgramEnvironmental Remediation ProgramEducational Radio ProgramExtended Repayment PlansEducation Reform ProposalsEmergency Response PlanningExtended Reporting PeriodsEmergency Response PlansEquity Risk PremiumsErscheint in ProceedingsEconomic Recovery ProgramsEvaluation Review PanelElicited in ResponseEuropean Recycling PlatformEqualization Receiving ProvincesEffective Rates of Protectionengineering review processEmergency Response ProgramEconometric Research ProgramEffective Rate of ProtectionEnvironmental Resource PermitsExposure Response PreventionEmergency Repair ProgramExpenditure Restraint ProgramEntreprise Ressource PlanningEntreprise Resource PlanningEnvironmental Resource PermittingEconomic Recovery ProgrammesEquity Residential PropertiesEndoscopic Retrograde PancreatographyEmergency Recovery ProceduresElectronic Return PreparerEmergency Reconstruction ProgrammeEmergency Residence ProjectEconomic Recovery ProgrammeEducation Reform ProgramExternal Research ProgramExpert Resource PersonEconomic Reconstruction ProgrammeEarned Release ProgramEmergency Response PersonnelEarthquake Recovery ProgramEcosystem Restoration ProgramExample on ReceiptEconomic Reports of the PresidentEmployment Readiness ProgramEquivalent Radiated PowerEncyclopedia of the Roman ProvincesErnest Rutherford PhysicsError Recovery ProceduresEducation for Rural PeopleEmployment Regeneration PartnershipEquatorial Rotation PeriodEligibility Review ProgramExperts at the PanelElectrical Resistance ProbesEnvironmental Research ProgramEstuaries Research ProgrammeEducation Recognition ProgramEnteprise Resource PlanningEstimated Retail PricesExpert Reviewers PanelEducation Rights ProjectEvoked Response PotentialsEnhanced Resolution PrintingExpedited Review ProgramEvaluation Rurale ParticipativeEssex Rural PartnershipEarly Release ProgramElectrical Resistivity ProbeEconomic Relief ProgramEmerging Renewables ProgramEarly Release PatchEconomic Reform ProgrammeExclusive Referral ProgramElizabeth River ProjectEngineered Rubber ProductsEffective Radiation PowerEvening Reporting ProgramEducation of Rural PeopleEnvelope Return PathExternal Resources and PartnershipsEradication of PovertyEndpoint Routing ProtocolEndoscopy Replacement PartsEstablished Role PlayersEdinburgh Research ProjectElite Role PlayersEducation Resource PanelEmergency Reconstruction Programeffective radiated powersEstimated Resident PopulationsElectronic Records ProgramEasy Remote ProgrammerEdinburgh Research PartnershipEarly Retirement ProgramEdwards to Provideconcentration-effective refractory periodearly retirement pensioneffective reabsorption pressureeffective reabsorptive pressureEledoisin related peptideeledoisin-related peptideencapsulation-relating proteinendoscopic retrograde pancreaticographyEndoscopic retrograde pancreatogramendoscopic retrograde pancreatographicendurance running performanceenergy rich phosphatesets-related proteinevent related-potentialevent-related potentialevent-related procedureevent-related-potentialevoked related potentialsexercise rehabilitation programExtractable-respirable particulateEuropean Review of PhilosophyEffective Radiative Powerexpedited review processEnvironmental Repair ProgramEconomic Reform ProgramsEmission Rate PotentialEmergency Recovery ProgrammeEuro Retail PaymentError Recovery ProtocolsExperience in the ProceedingsEmployee Referral ProgrammesEarthquake Response ProgrammeEngineering Recruitment Programeffective renal plasma flowendoscopic retrograde cholangiopancreaticographyEnergy Resource Planningestrogen receptor protein determinationsevent related brain potentialevent related brain potentialsevent-related brain potentialevent-related brain potentialsevent-related brain-potentialevent-related cortical potentialsevent-related electrical potentialevent-related electrical potentialsevent-related electroencephalographic potentialevent-related evoked potentialevent-related evoked potentialsevent-related" evoked potentialevent-related-brain-potentialexposure and ritual preventionexposure with response preventionElectric Reliability PanelEgg Reappearance PeriodExpert Reference PanelEjercito Revolucionario PopularEnforcement Response PoliciesEnhanced Rate ProgramEngine Reliability ProgramEmergency Restoration PlansEmployer Reimbursement PlanExtended Rate PhysicalEdgewater Rogers ParkEarly Release PatchesExtensive Reading ProgrammesEndoplasmic Reticulum ProteinsEconomic Review Processelectric brain potentialsevent related responsepostendoscopic retrograde pancreatographyventricular refractory periodEconomic Reconstruction ProjectEligibility Reconsideration PolicyEconomic Rehabilitation ProgrammeEqual Remuneration PrinciplesEvent Releated PotentialEffects as Revealed by PETElegant Role PlayingEffective Refractory PeriodsEnvironmental Results Programsexegetic resource planningECommerce for PortsEppawala Rock PhosphateEnglish Regional PolicyEnvironmental Research ProjectThe refractory periodthe renal pyramidswe reviewed pancreatogramsEmergency Response PackagesEnvironmental Resources PermittingExercise Right PrivilegesEmerged as the PanaceaError Reduction ParameterEstablishment Reporting PlanEstimates of Resident PopulationsEducation Reconstruction ProjectEducation Reform ProjectError Recovery ProgramEthics Review PanelEleanor Roosevelt PapersEquipment Redeployment ProgramExperienced Resources ProvenElectrocortical Responses to PositiveEmergency Recovery ProjectEmergency Resource PlanEnergy Resources ProgramEntry Revision Project

太复杂我驾驭不来不好意思了

新发行溢价

wiki上摘的，比较准确啦，中文确实没功夫翻，楼主参考参考吧Social Security in the United States currently refers to the federal Old-Age, Survivors, and Disability Insurance (OASDI) program.The original Social Security Act[1] and the current version of the Act, as amended[2] encompass several social welfare or social insurance programs. The larger and better known initiatives of the program are: * Federal Old-Age, Survivors, and Disability Insurance * Unemployment benefits * Temporary Assistance for Needy Families * Health Insurance for Aged and Disabled (Medicare) * Grants to States for Medical Assistance Programs (Medicaid) * State Children"s Health Insurance Program (SCHIP) * Supplemental Security Income (SSI)U.S. Social Security is a social insurance program funded through dedicated payroll taxes called Federal Insurance Contributions Act (FICA). Tax deposits are formally entrusted to[3] Federal Old-Age and Survivors Insurance Trust Fund, or Federal Disability Insurance Trust Fund, Federal Hospital Insurance Trust Fund or the Federal Supplementary Medical Insurance Trust Fund. The main part of the program is sometimes abbreviated OASDI (Old Age, Survivors, and Disability Insurance) or RSDI (Retirement, Survivors, and Disability Insurance). When initially signed into law by President Franklin D. Roosevelt in 1935 as part of his New Deal, the term Social Security covered unemployment insurance as well. The term, in everyday speech, is used to refer only to the benefits for retirement, disability, survivorship, and death, which are the four main benefits provided by traditional private-sector pension plans. In 2004 the U.S. Social Security system paid out almost $500 billion in benefits.[4] By dollars paid, the U.S. Social Security program is the largest government program in the world and the single greatest expenditure in the federal budget, with 20.9% for social security and 20.4% for Medicare/Medicaid, compared to 20.1% for military expenditure. [5] Social Security is currently the largest social insurance program in the U.S., constituting 37% of government expenditure and 7% of the gross domestic product[6] and is currently estimated to keep roughly 40% of all Americans age 65 or older out of poverty.[7] The Social Security Administration is headquartered in Woodlawn, Maryland, just to the west of Baltimore.Largely because of the rise of neoliberalism, Social Security privatization became a major political issue for more than three decades during the presidencies of Gerald Ford, Jimmy Carter, Ronald Reagan, George H. W. Bush, Bill Clinton, and George W. Bush.

accounting会计学accountant　会计师　　bookkeeping　簿记　　bookkeeper　簿记师　　double-entry bookkeeping　复式簿记　　single-entry bookkeeping　单式簿记　　account book　帐簿,会计簿册　　cashbook　现金出纳簿　　journal　日记簿　　statement of accounts　帐目表,帐单　　balance (sheet)　资产平稳表　　financial year, trading year　财政年度　　income and expenditure, receipts and expenditure, output and input　支出和收入　　assets　资产　　liabilities　债务,负债　　debit　借方　　turnover, volume of business　营业额,销售额　　cash on hand　留存现金,库存现金　　cash balance　现金余额,现款结存　　credit balance　贷方余额　　debit balance　借方余额,借方差额　　deficit　亏空　　balance of trade　贸易差额,国际贸易平衡　　balance of payments　(国际)收支,国际收支差额表

reduction ratio英[riˈdʌkʃən ˈreiʃiəu]美[rɪˈdʌkʃən ˈreʃo]减速比 [例句]J. p. morgan responds that a change in its loan mix is partly behind the reduction in this ratio.摩根大通回应道，贷款组合的一个变化是上述比例下降的部分原因。 **************************************************************如果你对这个答案有什么疑问，请追问，希望回答能得到您的满意，有什么随时联系！***************************************************************

Insurance, in law and economics, is a form of risk management primarily used to hedge against the risk of potential financial loss. Insurance is defined as the equitable transfer of the risk of a potential loss, from one entity to another, in exchange for a premium and duty of care. there are a few principles of insurance, which are considered as the uncertain losses, the predictable rate and distribution of losses,the sinificant of loss and the loss must be catastrophic.A property or liability insurance policy is a "personal contract," a "conditional contract," a "unilateral contract," a "contract of adhesion," a "contract of indemnity," and a contract which requires that the person insured have an insurable interest at the time of the insured-against contingency. Further: An Insurance Contract is one of Uberrima fides. This is a Latin phrase meaning "utmost good faith" (or translated literally, "most abundant faith"). It is the name of a legal doctrine which governs insurance contracts. This means that all parties to an insurance contract must deal in good faith, making a full declaration of all material facts in the insurance proposal. This contrasts with the legal doctrine of caveat emptor (let the buyer beware). An entity seeking to transfer risk (an individual, corporation, or association of any type) becomes the "insured" party once risk is assumed by an "insurer", the insuring party, by means of a contract, defined as an insurance "policy". This legal contract sets out terms and conditions specifying the amount of coverage (compensation) to be rendered to the insured, by the insurer upon assumption of risk, in the event of a loss, and all the specific perils covered against (indemnified), for the term of the contract. When insured parties experience a loss for a specified peril, the coverage entitles the policyholder to make a "claim" against the insurer for the amount of loss as specified by the policy contract. The fee paid by the insured to the insurer for assuming the risk is called the "premium". Insurance premiums from many clients are used to fund accounts set aside for later payment of claims—in theory for a relatively few claimants—and for overhead costs. So long as an insurer maintains adequate funds set aside for anticipated losses, the remaining margin becomes their profit. Insurers make money in two ways. Through underwriting, the process through which insurers select what risks to insure and decide how much premium to charge for accepting those risks and by investing the premiums they have collected from insuredsSome people consider insurance a type of wager (particularly as associated with moral hazard) that executes over the policy period. The insurance company bets that you or your property will not suffer a loss while you put money on the opposite outcome. The difference in the fees paid to the insurance company versus the amount for which they can be held liable if an accident happens is roughly analogous to the odds one might expect when betting on a racehorse (for example, 10 to 1). For this reason, a number of religious groups, including the Amish and some Muslim groups, avoid insurance and instead depend on support provided by their communities when disasters strike. This can be thought of as "social insurance," as the risk of any given person is assumed collectively by the community who will all bear the cost of rebuilding. In closed, supportive communities where others can be trusted to step in to rebuild lost property, this arrangement can work. Any risk that can be quantified probably has a type of insurance to protect it. Among the different types of insurance are: Automobile insurance, also known as auto insurance, car insurance and in the UK as motor insurance, is probably the most common form of insurance and may cover both legal liability claims against the driver and loss of or damage to the vehicle itself. Over most of the United States purchasing an auto insurance policy is required to legally operate a motor vehicle on public roads. Recommendations for which policy limits should be used are specified in a number of books. In some jurisdictions, bodily injury compensation for automobile accident victims has been changed to No Fault systems, which reduce or eliminate the ability to sue for compensation but provide automatic eligibility for benefits. Boiler insurance (also known as Boiler and Machinery insurance or Equipment Breakdown Insurance) Casualty insurance insures against accidents, not necessarily tied to any specific property. Credit insurance pays some or all of a loan back when certain things happen to the borrower such as unemployment, disability, or death. Financial loss insurance protects individuals and companies against various financial risks. For example, a business might purchase cover to protect it from loss of sales if a fire in a factory prevented it from carrying out its business for a time. Insurance might also cover failure of a creditor to pay money it owes to the insured. Fidelity bonds and surety bonds are included in this category. Health insurance covers medical bills incurred because of sickness or accidents. Liability insurance covers legal claims against the insured. For example, a homeowner"s insurance policy provides the insured with protection in the event of a claim brought by someone who slips and falls on the property, and brings a lawsuit for her injuries. Similarly, a doctor may purchase liability insurance to cover any legal claims against him if his negligence (carelessness) in treating a patient caused the patient injury and/or monetary harm. The protection offered by a liability insurance policy is two-fold: a legal defense in the event of a lawsuit commenced against the policyholder, plus indemnification (payment on behalf of the insured) with respect to a settlement or court verdict. Life insurance provides a cash benefit to a decedent"s family or other designated beneficiary, and may specifically provide for burial, funeral and other final expenses. Annuities provide a stream of payments and are generally classified as insurance because they are issued by insurance companies and regulated as insurance. Annuities and pensions that pay a benefit for life are sometimes regarded as insurance against the possibility that a retiree will outlive his or her financial resources. In that sense, they are the complement of life insurance. Total permanent disability insurance insurance provides benefits when a person is permanently disabled and can no longer work in their profession, often taken as an adjunct to life insurance. Locked Funds Insurance is a little known hybrid insurance policy jointly issued by governments and banks. It is used to protect public funds from tamper by unauthorised parties. In special cases, a government may authorise its use in protecting semi-private funds which are liable to tamper. Terms of this type of insurance are usually very strict. As such it is only used in extreme cases where maximum security of funds is required. Marine Insurance covers the loss or damage of goods at sea. Marine insurance typically compensates the owner of merchandise for losses sustained from fire, shipwreck, etc., but excludes losses that can be recovered from the carrier. Nuclear incident insurance — damages resulting from an incident involving radioactivive materials is generally arranged at the national level. (For the United States, see Price-Anderson Nuclear Industries Indemnity Act.) Environmental Liability Insurance protects the insured from bodily injury, property damage and cleanup costs as a result of the dispersal, release or escape of a pollutant. Political risk insurance can be taken out by businesses with operations in countries in which there is a risk that revolution or other political conditions will result in a loss. Professional Indemnity Insurance is normally a mandatory requirement for professional practitioners such as Architects, Lawyers, Doctors and Accountants to provide insurance cover against potential negligence claims. Non licensed professionals may also purchase malpractice insurance, it is commonly called Errors and Omissions Insurance and covers a service provider for claims made against them that arise out of the performance of specified professional services. For instance, a web site designer can obtain E&O insurance to cover them for certain claims made by third parties that arise out of negligent performance of web site development services. Property insurance provides protection against risks to property, such as fire, theft or weather damage. This includes specialized forms of insurance such as fire insurance, flood insurance, earthquake insurance, home insurance, inland marine insurance or boiler insurance. Terrorism insurance Title insurance provides a guarantee that title to real property is vested in the purchaser and/or mortgagee, free and clear of liens or encumbrances. It is usually issued in conjunction with a search of the public records done at the time of a real estate transaction. Travel insurance is an insurance cover taken by those who travel abroad, which covers certain losses such as medical expenses, lost of personal belongings, travel delay, personal liabilities.. etc. Workers" compensation insurance replaces all or part of a worker"s wages lost and accompanying medical expense incurred due to a job-related injury. A single policy may cover risks in one or more of the above categories. For example, car insurance would typically cover both property risk (covering the risk of theft or damage to the car) and liability risk (covering legal claims from say, causing an accident). A homeowner"s insurance policy in the U.S. typically includes property insurance covering damage to the home and the owner"s belongings, liability insurance covering certain legal claims against the owner, and even a small amount of health insurance for medical expenses of guests who are injured on the owner"s property. Potential sources of risk that may give rise to claims are known as "perils". Examples of perils might be fire, theft, earthquake, hurricane and many other potential risks. An insurance policy will set out in details which perils are covered by the policy and which are not. Insurance companies may be classified as Life insurance companies, who sell life insurance, annuities and pensions products. Non-life or general insurance companies, who sell other types of insurance. In most countries, life and non-life insurers are subject to different regulations, tax and accounting rules. The main reason for the distinction between the two types of company is that life business is very long term in nature — coverage for life assurance or a pension can cover risks over many decades. By contrast, non-life insurance cover usually covers a shorter period, such as one year.

高考英语阅读理解正确选项的特征 1.关键词直接复现 2.对原文关键词进行同义替换或转换 正确选项特点与识别方法 1. 直接复现类可从问题中找到关键词，以此为线索，运用略读及查阅的技巧迅速定位即可。 2. 同义转换类需对原文信息进行准确理解并简单推理，观察词义、词性及语态的变化。复习时应掌握英语的多种表达法。二 高考英语阅读理解错误选项的特征 错误选项就是命题人用以干扰你思维的陷阱。高考英语，由于词汇量的限制，挑选的文章不能过难。命题人员就在问题和干扰选项上做文章。使你即使基本读懂文章，也不能轻松做对全部题目。现在的干扰项不仅语言复杂，而且欺骗性强。两个语言水平相当，对文章理解差不多的考生会因为对干扰项的辨别能力不同，而答题的正确率不一。为了提高辨别错误或干扰信息的能力，有必要分析干扰项的种种特征，使我们在种种命题人设置的陷阱面前，做到胸有成竹。01 “以假乱真”的选项 把文章中出现的一些词放在选项里，达到似曾相识的感觉，迷惑考生。 在各种干扰信息中，伪了。伪造性的信息也就是文章中根本没有的意思，硬是编造出一个信息，组成一个选项，以假乱真，以迷惑和干扰考生。以假乱真的伪造性信息有两种表现形式。这就告诉我们：在辨别选项时，一定要琢磨选项的意思，不要因为时间紧，不读完选项的句子，或粗粗一读，只看到几个表面文字与文章中有关部分相同就下结论。根据这一特点，我们似乎还可以得出这样一条经验：选项中出现相关句中的原词越多，这个选项越可能是命题人的陷阱。02 “无中生有”的选项  利用考生知道的一些基本常识，设置选项，无中生有。 这就告诉我们：在做题目，看选项时，一定要读原文，一定要根据文章中说到的，一定要注意问题中的“According to the passage，”“In the author"s view，”的提醒。 千万不要因时间来不及，而不读原文，凭主观想象，千万不要根据自己或人们对这一方面的一般看法来套。伪造的信息之所以能起干扰的作用，就是因为有些看似不合常理的信息却是文章中说到的，而有些看似非常合理的信息是命题人员根据常识编造，以诱骗考生的陷阱。03 “所问非所答”的选项  选项文不对题，选项不能回答问题。命题人把文章中出现过的一些单词和句子，放在选项中，虽然选项单独看是正确的，但是却不能回答问题，这样的选项有很大的迷惑性。04 “夸大事实、偷梁换柱”的选项 夸大事实、偷梁换柱是命题人常用的一种干扰手法。命题人在设置干扰项时，把文章中的信息，进行夸大或放大，使作者在不认真仔细进行判断的时候，容易出现错误。 夸大事实、偷梁换柱的干扰项就是利用考生时间紧，大凡粗粗一读，来不及细看，或来不及把选项读到底的倾向，在选项的前半句或前大半句中用原文的结构和词汇，只是在最后换了几个词，而使考生出错。所以在判断选项时，一定要非常仔细，尤其是选项的结构和词汇与原文相关旬的结构和词汇相似时，要注意选项中出现的定语和状语是否与文章中的一致，是否被命题人偷偷换掉了定语、状语。05 “张冠李戴”的选项 虽然观点和所说的话在文章中出现过，并且是正确的，但是却用错了位置，以达到混淆视听的目的。 张冠李戴的干扰项主要是将文章作者的观点与文章中他人的观点混淆起来。问的是作者的观点，选项中出现的是他人的观点；或问的是文章中他人观点，却把文章作者观点放到选项中去。 这就告诉我们，在辨别选项前，首先要仔细阅读问题，特别要注意“generally／usually／frequently／widely believed(accepted，advised)”或“in the author"s eyes／point of view”这类词，弄清楚问的是什么，是作者的观点，还是文章中其他人的观点。这样才不会被张冠李戴的干扰项所迷惑。06 “以偏概全”的选项  以偏概全也是一种常用的干扰手段。尤其是在猜测文章或段落大意题，猜测文章标题题，以及释义题中，四个选项总有以偏概全的干扰信息。因此认识它的表现形式很有必要。 以偏概全有两种基本形式。 1．把文章中的次要观点，细节混进选项。 2．把超出文章讨论范围的东西也作为归纳或结论混进选项。 这就告诉我们，在做归纳性，概括性题目时，要注意选项的归纳分寸，不要被归纳不够或归纳过头的选项所迷惑，要做到这一点，就必须紧紧抓住文章的主要内容和中心思想。三 识别高考阅读理解干扰项的七大法宝 01 包含项原则 在答案选项分析中，假如对A)选项的理解概括了对其它三项 (或其中某一项)的理、解，那么我们就说选项A) 与其他三项是包含或概括关系，包含项A)往往就是正确答案。如在“花”与“玫瑰”两选项中，正确答案肯定是“花”，花包含了玫瑰, 因为玫瑰肯定是花，但花并不一定是玫瑰。Living in a residence hall （学生宿舍）carries certain obligation.（义务） You have to be considerate of others, especially during study hours. Telephone calls and visits by friends should be short. You have to cooperate in keeping the room as sanitary（卫生） as possible. It is sometimes hard to be tolerant（容忍的） of another person"s habits that may differ from your own. 24. What must you learn to be tolerant of if you live in a dormitory? A) Your roommate"s telephone calls B) Habits that may differ from your own C) Visits by your roommate"s friends D) Roommates who are unsanitary 【原文题意】 :住学生宿舍要受一些约束。你必须要考虑他人习惯，特别是在学习的时间。打电话及接待朋友来访的时间尽量要短。你还得齐心协力与室友尽可能保持好寝室卫生。有时候你是很难容忍别人不同的生活习惯。）『个案解析』 ：从四个选项分析中我们可以看出，选项B)“与你不同的生活习惯”其实就包含并概括了其他三选项，即A)室友的电话、C)室友的朋友来访、D)室友不爱卫生，这些都是你不能接受的生活习惯。如果我们可以选A)、C)、D)任一选项，那么B)也可以选，但正确答案只有一个，所以我们只能选B)。 再如: Q: The three examples are cited to show that       . A. Quitsmoking is necessary B.Healthy habits benefit our health C. Fruitsand vegetables are better than milk D. Weshould drink more water everyday.『个案解析』 ： 答案为B。显而易见，B为包含项，概括了A、C、D三项，即 “quit smoking, have more fruits and vegetables and drink more water”都是“Healthy habits”。 Q: In the building of the rail lines,       . A.more equipment made in China should be used B.more imported equipment should be used C.more exported equipment should be used D.more equipment used in infrastructure（基础）projects should be used 『个案解析』 ： 正确答案为A。选项A命题（应该使用更多的国产设备）包含了选项C命题（应该使用更多的出口设备），因为出口设备本身就意味着它是国产设备。 包含项原则预示： 选项中内容全面、概况性强的，往往是正确答案。 02 正反项原则 所谓正反项，是指两选项陈述的命题完全相矛盾。根据形式逻辑排中律知识：两个相互矛盾的判断不能都是假的，其中必有一真。所以在阅读理解中，假如四选项中A)、B)互为正反项，那我们通常先排除C)、D)项，正确答案一般在A)、B)项当中取其一。They feel they are poor listeners when they think about something else while the other is talking or when they are tired, or not interested in what she or he is talking about. Most people listen only with their ears. According to the passage, listening only with ears may happen to us when         A)we are emotionally tired B) we are physically disabled C) we are so interested in the topic D) we are asked many questions【原文题意】 :当他们心不在焉, 感到厌倦, 或对他/她谈论的话题不感兴趣的时候，他们就会觉得自己不是一个好的听众了。他们大多数人仅仅是用耳朵而非用心去听。『个案解析』 ：四个选项中，A）与C）陈述互相矛盾, 互为正反项。我们什么时候不会用心去听? A）我们情绪厌倦的时候，C）我们对话题很感兴趣的时候。显然这两个选项是矛盾正反判断，只有一个而且必有一个是真，所以我们可以先排除B）、D）选项，然后再结合我们下文将要提及的 常识项原则 ，可以把答案确定为A）。 再看一例： The main problem is that our neighbor worlds appear to be unsuitable for advanced life forms. The moon may be the case first, it has hardly any atmosphere. Venus is little better, but the surface"s temperature is very high. Mars with thin atmosphere and little water cannot support the living necessity of the animals. Q: There is unlikely any life on Venus because        . A．it has very thin atmosphere B．the surface temperature is too hot C．the weather is too cold D．it is extremely short of water 『个案解析』 ：B项（表面温度太热）与C项（气候太寒冷）语义相反互为正反项。根据正反项原则，可以排除A、D项，然后在B、C项中选其一，这样，考生至少可以在不看原文的前提下把答案的命中率从25%提高到50％。其实，此题为细节题，根据原文第三句，我们可以把答案确定为B。 正反项原则预示: 陈述内容或基调完全相反的两选项往往有一个是正确答案。 03 委婉项原则 所谓委婉，这里是指说话不能说死，要留有余地。 阅读理解选项中语气平和、委婉的往往是正确答案。 这些选项一般含有不十分肯定或试探性语气的表达，如：probably, possibly, may, usually, might, most of, more or less,relatively, be likely to, not necessary, although, yet, in addition，tend to，beliable to等等，而含有绝对语气的表达往往不是正确答案，如：must, always, never, the most, all, every, any, merely, only, completely,none, hardly，already等等。Q: According tothe first two paragraphs,        . A). the use of water is a completely new concept B) the sea has already long been used as a way of power C) water is a source of energy far more economical than any other energies D) water, if properly handled,may present a promising solution to energy crisis. 『个案解析』 ：很明显，根据委婉原则，正确答案应该为D, 其他三项都含有过于肯定语气的词，如：completely, has already, far more than any other。而选项D比较委婉，if分词短语使说话留有余地，情态动词may使语气相对平缓.    再如： 56. The opinion of the writer is that          . A. there  may be  other intelligent beings in the universe B. there are other intelligent beings in the universe C. people living on the earth are almost certainly the only intelligent beings in the universe D. people living on the earth are  definitely the only  intelligent beings in the  universe 『个案解析』： 答案为A。根据委婉项原则，我们先可以把含有绝对语气词 almost，certainly，definitely，the only 的C、D项先排除，对比A、B项，我们会发现A项与B项所表达意思相近，但A项含有推测情态词may，使得它所表述的语气比B项更委婉，所以答案应该为A项。 24. Which of the following is true according to the passage? A. Working hard is a basic requirement of  all  employees. B. Good writing skills alone help you succeed in  any  field C. The  only  qualification forgetting hired by a company is good communication skills D. While the importance of one"s ability to communicate increases, his professional background  may  become increasingly less important. 『个案解析』： 答案：D。选项A（工作努力是对 所有 员工最起码的要求）；选项B（ 单凭 好的写作技能可使你在任何领域取得成功）、C（被聘任上的 唯一 条件就是要有良好的表达技能）都过于绝对化；选项D（当交流表达能力重要性上升时，专业技术背景的重要性就可能会相应降低）中“may”表推测的情态动词使语气较为平缓，所以有可能是正确答案。04 同形项原则 几个选项如存在形式与结构上的相似，那它们就互为同形项。同形项组可喻为高尔夫球场上的“果岭”，而正确答案就是果岭上的“球洞”。命题者往往先将正确答案设置在一个大命题范围，然后通过语言形式的细微变化来考察考生的理解能力与分析能力。同形项原则告诉我们：词汇与句法结构 相似的 选项一般存在有正确答案。The development of rapid transit rail lines in cities should parallel local economic development and blind construction of such lines should be avoided…It stressed that the amount of domestically made equipment used in such infrastructure projects needs to be increased. 16. The rapid-transit rail lines should       . A. develop as quickly as possible B.develop with local economic development C.develop after local economic development D. develop with the construction industry『个案解析』 ：答案为B。经语言形式与结构分析，我们不难发现B、C选项形式与结构相似（仅with与after一词之差）为同形项，所以可先试着排除A、D。再结合常识（常识项原则/下文）：高速路轨的建设应该与地方经济互相促进、同步发展，可最终确定答案为B。检验：根据原文中的“parallel”（与…平行）可以确定上述分析结果正确。05 常识项原则 在议论文当中，那些符合一般常识，意义深刻富有哲理，符合一般规律，属于普遍现象的选项往往是正确答案。Trees are useful to man in three import ways: they provide him with wood and other products; they give him shade; and they help to prevent droughts and floods. Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important. Q: What is the most important service of trees to man according to the passage? A. They help him make money B. They give him wood and other products C. They help him prevent droughts and floods D. They give him shade『个案解析』 ：答案为C，这是常识项。植树造林是我国的一大国策，目的在于防止洪涝、风沙、旱灾，这是我国公民的普遍常识，所以C为正确答案：树木可以帮助人类阻挡洪涝与旱灾。相对于其它三项，C项意义更加深远。其实，根据“Unfortunately(语义转折标志)，in many parts of the world, man has not realized that the third of these services is the most important，”我们也可以得出C项为正确答案。 再如： If Mrs. Abby dies after he has paid premiums for one or two years only, the insurance company will lose heavily.  But if she lives to the age of seventy or beyond, the insurance company will make a profit. Q: According to the passage, the insurance company will make great profits. A. If the premium（保险费）is increased so the company can earn more money each year. B. If nobody above seventy buys insurance against death. C.If most insurance buyers live longer than the average length of life. D.If most insurance buyers live shorter than the average length of life. 『个案解析』 ：答案为C，这也是常识项。众所周知，保险公司之所以能盈利，那是因为被保险的对象平安无事，所以，人活得越长，他交的保险额就越多，保险公司利润就越高，所以C为正确答案：如果投保人比普通人活得更长。注意： 人的平均年龄往往是保险公司设置保率的基准。另外，此题根据“But （语义转折标志）if she lives to the age of seventy or beyond, the insurance company will make a profit.”也可以推断出答案为C。06 集合项原则 四个选项中，如果有一项是其它两项或三项的集合，那么此集合项往往就是正确答案。其表现形式为：A and B; A, B and C; Both A and B; all of the above items。 The Antarctic is a continent almost as large as Europe and Australia combined,  surrounded by the most unobstructed water areas of the world- the Atlantic, Pacific, and Indian Oceans. Q: Antarctic is bordered (与…接壤) by the         . A ) Atlantic ocean.    B) Pacific Ocean C) Indian Ocean.       D) All of the above 『个案解析』 ：D项为集合项，覆盖了A/B/C三项内容，是正确答案。根据最后一句“南极被大西洋、太平洋和印度洋活水域所环绕，”答案就应该是D项。再如： In his eagerness to make money from trees, he has  cut them down  in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too  careless  to plant and  look after  new trees. So the forests slowly  disappear . 47. Why do forests in many parts of the world slowly disappear? A. New trees are not  looked after  properly B. Many trees have been  cut down  by man C.Man has  not paid enough attention  to plantingtrees .     D. All of the above 『个案解析』 ：答案为D，因为它是集合项，它集合了A、B、C三选项内容。此题属细节事实题型，根据题干与选项的关键词我们可以直接在原文中定位到正确答案就是D。07 因果项原则 阅读理解逻辑推理基本都是通过因果链进行的，前因后果，一步步循序渐进。然而，在推理题型的选项中，有的选项会推理不到位（止于前因），或者推理过头（止于后果），这就是所谓的干扰项。因果项原则规定：假如四个选项中有两项互为同一事物推理过程中的因果关系，那么正确答案就是这两个因果项中的其中之一。如果因项可以产生几个结果，那么答案就是因项；如果果项可以对应几个原因，那么答案就是果项。No one should be forced to wear auniform. Uniforms are totally unnecessary in a democratic society. Uniform tell the world that the person who wears one has no value as an individual, that is,the individual in a uniform loses self-worth. There are those who say that wearing a uniform gives a sense of identification with a more importantconcept. But in fact, the individual himself is the most important, if an organization is so weak that it must rely on the uniform to inspire it members,that organization has not right to continue its existence. On the other hand,uniforms also hurt the economy. Q: The author"s main purpose in writing this paragraph is to        . A. show that uniform are possible in a democratic society B.advocate stronger governmental controls on the wearing of uniforms C. convince the reader that uniforms have more disadvantages than advantages D.advocate doing away with uniforms『个案解析』 ：答案为C，综合分析四个选项，我们会发现C与B、D项互为因果项，也就是说，因为C：制服的弊大于利，所以B：呼吁政府采取措施控制穿制服，或D呼吁废除制服。根据因果项原则，一个原因对应了两个结果，答案应该选原因项C。本题是主旨题，根据原文，本段主要是列出制服的弊端，说明制服弊大于利。B、D项为干扰项，属于推理过头。

附上的是包含有详细奖金（或保险费）明细的列表

规管竞争的社会医疗保险：一个三国的比较 捐款。相反，有利于风险（低风险的患者）会成员的疾病保险基金的低贡献。这种情况是不符合的思想团结，社会医疗保险的国家，因为在事实上，它铺平了道路与风险相关的保险费。 第三，偏好风险的战略选择是高度理性的个人疾病保险基金的观点创造的社会福利损失。投资查明有利的风险（例如信息技术）和投资，吸引风险和有利的威慑不利风险（例如，资源用于发展有效 营销策略）不创造任何社会收益。因此，资源用于风险偏好选择一种福利损失（方德万和埃利斯， 2000年） 。此外，风险偏好选择战略可能造成不稳定的市场，如果某些疾病基金不要选择风险。这些 基金可能被迫宣布破产，由于逆向选择的风险。这一后果也是对社会福利的损失。 为了评估在何种程度上鼓励风险选择是保持中立，德国，荷兰和瑞士，以下问题需要回答： •是否使用该国的健康为基础的风险算的风险调整 机制？ 研究，一致认为算基于性别和年龄（人口算）将预测实际医疗支出的个人相当严重（方德万和埃利斯， 2000年） 。如果风险调整到有关事先诊断和/或事先费用， 风险调整公式预测实际医疗费用的个人更准确。因此，中和奖励疾病的风险资金，以选择更有效。之间的差异精算预测开支和捐款的收入和风险调整机制 要小得多。 •是否有该国的风险调整机制，是不限成员名额？ 如果风险调整机制没有不限成员名额，这将抵消刺激风险选择只能限于有限时间内。风险调整后到期，疾病保险基金将面临高风险偏好的激励选择和高抑制提高其效率的照顾高风险的消费者。 •是否有强制性的国家分担风险？ 有两个原因，推行强制风险分担。

This agreement always wraps the form for the expense, in both sides agree in the time, the second party according to the first party actual need, in locks in the materials and equipment scope to supply goods guarantees produces, according to actual goods supply quantity how many valuations, does not implement according to the fixed cost always wraps, regular settlement. one, goods supply scope, the goods supply condition and quality requirement technical standard the 1.1 goods supply scope for details sees "Materials and equipment Supply Detailed list" the 1.2 materials and equipment goods supply all-in cost is Ten thousand Yuan, including 17% increment duties, do not contain to the first party assigned location transport expense, the packing charges, the cargo insurance premium and so on. the two, both sides" rights and responsibility the 2.1 second party"s right and responsibility the 2.1.1 second party guaranteed that in the agreement prescribed limit, requests according to the agreement to fulfill its responsibility and the duty comprehensively, finished until the agreement fulfillment. the 2.1.2 second party the technical appendix implementation goods supply which provides according to the first party, and pays attention to the systems operation, is responsible for the system steady operation. the 2.1.3 second party whatever belongs involves the safety performance, the environmental protection as well as the risky big material goods supply, should defer to national the related laws and regulations, the stipulation and the compulsory standard carries on the examination and the delivery. the 2.1.4 this agreement"s materials and equipment supply like gives rise to the quality problem in the system, within the second party 24 hours comes the human to process rapidly, if the second party question occurs the expense undertakes by the second party.2.1.5 second party the time which requests according to the first party sends the personnel to arrive at the scene, but could not satisfy time first party"s request, the first party was authorized to process separate, occurred the expense undertook by the second party. the 2.1.6 second party proposed that to agreement any change, is subject to duty first party"s written consent, if without the first party agreed from this creates first party"s direct economic loss is responsible by the second party to compensate. the 2.1.7 second party accredits the first party scene technical service personnel to observe the first party related safety the plant discipline factory regulations, is the safety incident which the second party reason occurs by the second party is responsible. the 2.2 first party"s right and responsibility the 2.2.1 first party implements to the system monitors at times. If has the problem is the original water quality changes (with technical appendix symbol) not to have the expense to be responsible by the first party. the 2.2.2 first party is authorized regular or the casual inspection agreement operational practice.the technical parameter which according to the first party three, examine the 3.1 examination to provide in the technical appendix which agrees based on 3.1.1 by the quality testing center to take a sample to carry on monthly voluntarily examines whether qualified, and by written form notice Measure unit to be used, basis test result, if has the second party question to carry on cuts payment. The Measure unit to be used fills in "Cuts payment List" (attached list two) and delivers the equipment place implementation. the four, packing and mark 4.1 according to the materials and equipment request packaging standard execution. in the 4.2 packing case should mark the materials and equipment name, the specification, the weight (net weight/gross weight quantity), quantity, the box unit size (mm) and so on to tally delivers goods the standard essential item. five, delivery way 5.1 delivery points: The first party assigns the delivery point. the 5.2 transport mode is the automobile, the cartage expense including in the commodity price, the packing charges, the cargo insurance premium contain in the commodity price. 5.3 risk exposure: The second party undertakes the cargo assigns the delivery point template delivery before the first party all risks. six, violation responsibility 6.1 agreement"s any side does not have the fulfillment or changes this agreement content arbitrarily, should undertake the violation responsibility, and according to related legal and this agreement stipulation processing. 6.2 like has the force majeure, when a cause agreement side cannot fulfill this agreement related content, may avoid or the part absolution relevant law and this agreement stipulation violation responsibility. Simultaneously the second party must inform the first party as soon as possible and resume the production; If cannot resume the production, then assists the first party to seek other remedial treatment with every effort. the 6.3 like second party cannot defer to agreement goods supplies and so on agreement time, quantity, specification, quality, should inform the first party, the first party to be authorized promptly to protest completely or the part loans, and requests the second party to pay indemnity for the damage.because 6.4 second party product quality question or tows the time delivery, when creates six levels of above accidents to the first party, the first party is authorized to terminate the agreement directly, from this creates the second party loses by the second party undertakes. seven, termination agreement the 7.1 second party like without the first party agreed that because terminates the agreement arbitrarily, the first party is authorized to the second party to sue for damages the second party to terminate the direct economic losses which arbitrarily the agreement creates.5.2 transport modes are the automobile, the cartage expense including in the commodity price, the packing charges, the cargo insurance premium contain in the commodity price. 5.3 risk exposure: The second party undertakes the cargo assigns the delivery point template delivery before the first party all risks. six, violation responsibility 6.1 agreement"s any side does not have the fulfillment or changes this agreement content arbitrarily, should undertake the violation responsibility, and according to related legal and this agreement stipulation processing. 6.2 like has the force majeure, when a cause agreement side cannot fulfill this agreement related content, may avoid or the part absolution relevant law and this agreement stipulation violation responsibility. Simultaneously the second party must inform the first party as soon as possible and resume the production; If cannot resume the production, then assists the first party to seek other remedial treatment with every effort. the 6.3 like second party cannot defer to agreement goods supplies and so on agreement time, quantity, specification, quality, should inform the first party, the first party to be authorized promptly to protest completely or the part loans, and requests the second party to pay indemnity for the damage.because 6.4 second party product quality question or tows the time delivery, when creates six levels of above accidents to the first party, the first party is authorized to terminate the agreement directly, from this creates the second party loses by the second party undertakes. seven, termination agreement the 7.1 second party like without the first party agreed that because terminates the agreement arbitrarily, the first party is authorized to the second party to sue for damages the second party to terminate the direct economic losses which arbitrarily the agreement creates. the 7.2 first party like without second party agreed that because terminates the agreement arbitrarily, the second party is authorized to the first party to sue for damages the first party to terminate the direct economic losses which arbitrarily the agreement creates. the eight, agreements change8.1 armor, the second grade both sides when to the agreement, the appendix content makes the revision and the supplement, after consultation consistent signs revises the agreement, after stamping, namely for effective. the 8.2 delivery time like changes, take the first party facsimile or the written notification as the standard. the nine, methods of settling accounts and payment pattern 9.1 method of settling accounts the 9.1.1 plant produces the contract every month according to the contract all-in cost agreement, before every month 20th, the plant provides "the Expense to the equipment place Always To include (Unit output Contract) To settle accounts List" (attached list three) takes the same month settlement basis, puts on somebody"s account the payment monthly. 9.1.2 month expense payment amount: Contract all-in cost/contract number of months. 这可是我花了好长时间翻译的给个分吧

copper cathode 电解铜，阴极铜网络释义 电解铜 阴极铜 铜阴极短语Copper Cathodes 相关标签buying Copper Cathodes 台湾求购铜阴极India buy copper cathodes 印度求购 更多网络短语双语例句1.He pointed to a sustained decline in inventories at bonded and unbondedwarehouses and rising premiums for copper cathodes to around $60 a tonne, fromclose to nil at the start of the year. 他指保税仓库和非保税仓库的库存持续减少,阴极铜的升水从年初几乎为零的水平上升至每吨60美元左右.

酬金; 酬报; 偿还; 工资;的意思。