支付宝基金净值估算暂不提供什么意思

需暂时等待支付宝基金净值估算恢复。目前支付宝基金净值估算暂不提供是由于系统维护、数据更新或其他技术问题导致的。建议耐心等待，稍后再尝试查询。支付宝基金净值估算对于投资者来说是非常重要的参考指标，它能够帮助投资者了解基金当前的估值情况。如果急需了解基金净值，可以考虑通过其他途径查询，比如基金公司官网、第三方基金信息平台或者联系基金公司客服进行咨询。同时，建议保持关注支付宝官方的公告和更新，以获取最新的信息和解决方案。

　　看单位净值较好净值估算和单位净值都是一个参考数值。估算是某些网站的即时分析数据，单位净值是前一交易日确切的价值（如果是晚上查询可能是当天的）。　　基金的估算净值是一些网站根据最近基金季报中所显示的持仓信息以及一些修正的计算方法，结合当时股市情况所实施计算出来的基金净值。估算的基金净值只能当做参考，几乎是不可能准确的。　　基金单位净值即每份基金单位的净资产价值，等于基金的总资产减去总负债后的余额再除以基金全部发行的单位份额总数。开放式基金的申购和赎回都以这个价格进行。封闭式基金的交易价格是买卖行为发生时已确知的市场价格；与此不同，开放式基金的基金单位交易价格则取决于申购、赎回行为发生时尚未确知(但当日收市后即可计算并于下一交易日公告)的单位基金资产净值。

一、基金追加投资的净值是按照你所交易时确认的交易日净值进行计算的。公式：平均基金净值=总本金/总份额二、比如，在工作日15点之前申购，净值按照当天净值处理，晚上公布当天净值。1、如果是在工作日15点之后申购，则按照下一个工作日的净值处理。2、如果是在休息日申购的基金，也是按照下一个工作日净值处理。三、基金每次交易都是按当天最新基金净值来委托成交，成交的份额和基金成交价格都是以委托日来计算，和以前购买的基金无关。四、单位净值即每一基金份的资产净值,是反、映基金业绩的重要 指标,也是开放式基金的交易价格。.单位净值计算公式为：.单位净值=（总资产-总负债）/基金总份额。其中总资产是指基金拥有的股票、债券、银行存款和其他有价证券在内的资产总值。上市股票和债券按照计算日的收市价格计算，当日未交易的按照最近一个交易日的收市价格计算。未上市的国债及未到期的定期存款以至计算日的应计利息额计算。总负债是指基金运作所形成的负债，包括应付出的各项费用。扩展资料：股票净值总额=公司资本金+法定公积金+资本公积金+特别公积金+累积盈余－累积亏损每股净值=净值总额/发行股份总数从公式中可见，股票净值代表了股东们共同拥有的自有资金和应享有的权益。股票净值与股票真值、市值有密切关系。由于股票净值表示的是公司过去的年份的经营和财务状况，因此可作为测算股票真值的主要依据。如某股票净值高，表示该公司经营财务状况好，股东享有的权益多，股票未来获利能力强，该股票的真值一定较高，市值也会上升；反则反之。相对于股票真值、市值而言，股票净值更为确切可靠，因为净值是根据现有的财务报表计算的，所依据的数据相当具体、确切，可信度高；同时净值又能明确反映出公司历年经营的累积成果；净值还相对固定，一般只有在年终盈余入帐或公司增资时才变动。因此，股票净值具有较高的真实性、准确性和稳定性，可作为公司发行股票时选择发行方式和确定发行价格的重要依据，也是投资分析的主要参数。参考资料来源：百度百科-净值

这个通俗不了，通俗的话讲得更听不懂，只能尽量简单一点。基金估值，就是核算该基金的净资产（净值）。基金净值=基金总资产-总负债。基金份额净值=基金总净值/基金总份额估值方法：以公允价值估值为主要方法，即以市场各方认可的价值进行估值。比如：股票，以收盘价为估值价格；债券，在交易所上市的以收盘价为估值价格；在银行间债券市场的，以第三方机构计算出来的价格为准。货币基金的估值：以账面成本为估值价格，将利息收入每日平摊。主要就是以上一些内容，极端情况的就不讲了。

　　翻译受不了了，第一部里面摘下来的，你自己看吧：　　Memorable Quotes from　　Harry Potter and the Sorcerer"s Stone (2001)　　Hagrid: You"re the boy who lived.　　--------------------------------------------------------------------------------　　[after Harry mentions Fluffy to Hagrid]　　Hagrid: Who told you "bout Fluffy?　　Ron: Fluffy?　　Hermione: That thing has a name?　　--------------------------------------------------------------------------------　　Dumbledore: It does not do to dwell on dreams, Harry, and forget to live.　　--------------------------------------------------------------------------------　　Ron: It"s spooky! She knows more about you than you do!　　Harry: Who doesn"t?　　--------------------------------------------------------------------------------　　Mr. Ollivander: Curious... very curious...　　Harry: Excuse me, sir, but what"s curious?　　Mr. Ollivander: I remember every wand I"ve ever sold, Mr. Potter. It just so happens that the phoenix whose tailfeather resides in your wand gave another... just one other. It is curious that you should be destined for this wand... when its brother gave you that scar.　　Harry: [puts a hand to his forehead] And who owned that wand?　　Mr. Ollivander: We do not speak his name! The wand chooses the wizard, Mr. Potter. It"s not always clear why. But I think it is clear that we can expect great things from you. After all, He-Who-Must-Not-Be-Named did great things. Terrible! Yes. But great.　　--------------------------------------------------------------------------------　　Dumbledore: Dear Mr. Potter, we are pleased to inform you that you have been accepted to Hogwarts School of Witchcraft and Wizardry. Soon, you and your schoolmates will join us here, and your education in the magical arts will begin.　　--------------------------------------------------------------------------------　　Hermione: Now, if you two don"t mind, I"m going to bed before either of you come up with another clever idea to get us killed. Or worse, expelled.　　Ron: She needs to sort out her priorities.　　--------------------------------------------------------------------------------　　[about Fluffy]　　Hagrid: I lent him to Dumbledore to guard the...　　Harry: Yes?　　Hagrid: I shouldn"t have said that. No more questions, don"t ask anymore questions!　　--------------------------------------------------------------------------------　　Hagrid: [explaining how to get past Fluffy] You just play a bit of music and he"ll fall right to sleep... I shouldn"t have told you that!　　--------------------------------------------------------------------------------　　[in the Devil"s Snare]　　Hermione: Stop moving, both of you. This is devil"s snare! You have to relax. If you don"t, it"ll only kill you faster!　　Ron: Kill us faster? Oh, now I can relax!　　--------------------------------------------------------------------------------　　Hermione: [after Hermione and Harry sink in the Devil"s Snare, Ron is still panicking] He"s not relaxing, is he?　　Harry: Apparently not.　　Hermione: I remember reading about this in herbology... Devil"s Snare, Devil"s Snare..."It"s deadly fun, but will sulk in the sun". That"s it! Devil"s Snare hates sunlight! Lumos Solem!　　[she exerts a type of sunlight from her wand. Ron falls to the ground below]　　Ron: [sigh] Lucky we didn"t panic.　　Harry: Lucky Hermione pays attention in herbology.　　--------------------------------------------------------------------------------　　Hagrid: You"re a wizard, Harry!　　Harry: I"m a what?　　--------------------------------------------------------------------------------　　Hermione: Harry, no way! You heard what Madame Hooch said, besides, you don"t even know how to fly!　　[Harry ignores Hermione, giving Malfoy an evil look, he flies up. The class stare up at him]　　Hermione: What an idiot!　　--------------------------------------------------------------------------------　　Draco Malfoy: [picks up Neville"s Rememberall] Did you see his face? Maybe if that fat lump had given this a squeeze, he"d have remembered to fall on his fat arse.　　--------------------------------------------------------------------------------　　Hermione: You"ll be okay, Harry. You"re a great wizard. You really are.　　Harry: Not as good as you.　　Hermione: Me? Books and cleverness. There are more important things: friendship and bravery. And Harry, just be careful.　　--------------------------------------------------------------------------------　　Hermione: Ron, you don"t suppose this is going to be like . . real wizard"s chess, do you?　　[one of the giant white pawns crosses the board, and smashes the black pawn with a violent blow]　　Ron: Yes, Hermione, I think this is going to be exactly like wizard"s chess.　　--------------------------------------------------------------------------------　　Harry: I swear I don"t know. One second the glass was there and the next it was gone. It was like magic.　　Uncle Vernon: There is no such thing as magic!　　--------------------------------------------------------------------------------　　Draco Malfoy: Think my name"s funny, do you? No need to ask you yours. Red hair... and a hand-me-down robe... you must be a Weasley.　　--------------------------------------------------------------------------------　　Dumbledore: What happened in the dungeon between you and Professor Quirrell is a complete secret, so naturally, the whole school knows.　　--------------------------------------------------------------------------------　　[about Every Flavor Beans]　　Dumbledore: I was unfortunate enough in my youth to come across a vomit-flavored one, and since then I"m afraid I"ve rather lost my liking for them. But, I think I could be safe with a nice toffee.　　[eats it]　　Dumbledore: ...Ah, alas, earwax.　　--------------------------------------------------------------------------------　　Ron: Wingardium leviosa!　　Hermione: Stop, stop stop! You"re going to take someone"s eye out. Besides, you"re saying it wrong. It"s Levi-OOO-sa, not Levio-SA　　--------------------------------------------------------------------------------　　Hermione: Neville, I"m really, really sorry about this.　　[raises her wand]　　Hermione: Petrificus Totalus!　　[Neville"s arms snap to his sides, and he drops to the floor, frozen stiff as a board]　　Ron: You"re a little scary sometimes, you know that? Brilliant... but scary.　　--------------------------------------------------------------------------------　　Hagrid: Dry up Dursley, you great prune!　　--------------------------------------------------------------------------------　　Percy Weasley: And keep an eye on the staircases. They like to change.　　--------------------------------------------------------------------------------　　Molly Weasley: [looks at Fred, hoping to get him onto platform 9 3/4] Come along, Fred. You first.　　George Weasley: He"s not Fred, I am!　　Fred Weasley: Honestly, woman. And you call yourself our mother...　　Molly Weasley: [to Fred] Oh, I"m sorry, George.　　[Fred approaches the barrier with his trolley]　　Fred Weasley: I"m only joking, I AM Fred!　　[he runs through the barrier to the platform]　　--------------------------------------------------------------------------------　　Hermione: Look at you playing with your cards. Pathetic! We"ve got final exams coming up soon.　　Ron: I"m ready! Ask me any questions.　　Hermione: All right, what"s the three most crucial ingredients in a Forgetfulness Potion?　　Ron: I forgot.　　Hermione: And what may I ask do you plan to do if this comes up in the final exam?　　Ron: Copy off you?　　Hermione: No, you won"t! Besides, according to Professor McGonagall, we"re to be given special quills bewitched with an anti-cheating spell.　　Ron: That"s insulting! It"s as if they don"t trust us!　　--------------------------------------------------------------------------------　　Aunt Petunia: This is what you"re going to be wearing when I finish dying it.　　Harry: But that"s Dudley"s old uniform! It"ll fit me like bits of old elephant skin.　　--------------------------------------------------------------------------------　　Professor Severus Snape: For your information Potter, Asphodel and Wormwood making a sleeping potion so powerful it is known as the draught of the living dead, a Beozar is a stone taken from the stomach of a goat and will save you from most poisons. As for Monkshood and Wolfsbane, they are the same plant which also goes by the name of Aconyte. Well, why aren"t you all copying this down?　　--------------------------------------------------------------------------------　　Harry: Good of you to get us out of trouble like that.　　Ron: Mind you, we did save her life!　　Harry: Mind you, she might not have needed saving if you hadn"t insulted her.　　Ron: What are friends for?　　--------------------------------------------------------------------------------　　Hagrid: Blimey, I"d love a dragon.　　Harry: You"d like a dragon?　　Hagrid: Vastly misunderstood beasts, Harry. Vastly misunderstood.　　--------------------------------------------------------------------------------　　Professor Quirrel: Troll! In the dungeons!　　[looks sick]　　Professor Quirrel: Thought you ought to know.　　[faints and crumples onto the floor]　　--------------------------------------------------------------------------------　　Seamus Finnigan: I"m half and half. Dad"s a muggle, Mam"s a witch. Bit of a nasty shock for him when he found out.　　--------------------------------------------------------------------------------　　Draco Malfoy: So it"s true then, what they were saying on the train. Harry Potter has come to Hogwarts.　　--------------------------------------------------------------------------------　　Caretaker Argus Filch: A pity they let the old punishment die... Was a time detention found you hanging by your thumbs in the dungeons... God, I miss the screaming.　　--------------------------------------------------------------------------------　　Oliver Wood: Scared, Harry?　　Harry: A little.　　Oliver Wood: It"s all right. I felt the same way before my first game.　　Harry: What happened?　　Oliver Wood: Er, I don"t really remember. I took a bludger to the head two minutes in. Woke up in the hospital a week later.　　--------------------------------------------------------------------------------　　Dudley Dursley: Daddy"s gone mad hasn"t he?　　--------------------------------------------------------------------------------　　Professor McGonagall: Albus, do you really think it wise, leaving him here with these people? I"ve watched them all day, they"re the worst sort of Muggles imaginable. They really are...　　Dumbledore: The only family he has.　　Professor McGonagall: This boy will be famous. There won"t be a child in our world who doesn"t know his name.　　Dumbledore: Exactly. He"s much better off growing up away from all of that... until he is ready.　　--------------------------------------------------------------------------------　　Harry: I can"t be a wizard. I"m just Harry, just Harry.　　--------------------------------------------------------------------------------　　Ron: I"m Ron by the way, Ron Weasley.　　Harry: I"m Harry. Harry Potter.　　Ron: So... so it"s true! I mean, do you really have the... the...　　Harry: The what?　　Ron: [in a hushed tone] The scar?　　[Harry shows him the scar on his forehead]　　Ron: Wicked!　　--------------------------------------------------------------------------------　　Professor Severus Snape: There will be no foolish wand-waving or silly incantations in this class. As such, I don"t expect many of you to appreciate the subtle science and exact art that is potion-making. However, for those select few...　　[stares at Draco Malfoy]　　Professor Severus Snape: Who possess, the predisposition... I can teach you how to bewitch the mind and ensnare the senses. I can tell you how to bottle fame, brew glory, and even put a stopper in death.　　[notices Harry scribbling on his paper]　　Professor Severus Snape: Then again, maybe some of you have come to Hogwarts in possession of abilities so formidable that you feel confident enough to NOT-PAY-ATTENTION.　　[steps over to Harry]　　Professor Severus Snape: Mister Potter. Our new... celebrity.　　--------------------------------------------------------------------------------　　Neville Longbottom: [about his new Remembrall] Only problem is, I can"t remember what I"ve forgotten.　　--------------------------------------------------------------------------------　　Ron: I think we"ve been a bad influence on her.　　--------------------------------------------------------------------------------　　Ron: It"s you that has to go on, Harry. I know it. Not me. Not Hermione. You!　　--------------------------------------------------------------------------------　　[during the final chess game; Harry looks around at the board]　　Harry: Wait a minute!　　Ron: You see it, don"t you, Harry? Once I make my move, the Queen will take me. Then you"re free to check the King.　　Harry: No. Ron, NO!　　Hermione: What is it?　　Harry: He"s going to sacrifice himse

work hard on~~~~（english,maths,chemistry....)早、午、晚要用in，at黎明、午夜、点与分。 年、月、年月、季节、周，阳光、灯、影、衣、冒in。 将来时态in...以后，小处at大处in。 有形with无形by，语言、单位、材料in。 特征、方面与方式，心情成语惯用in。 介词at和to表方向，攻击、位置、恶、善分。 日子、日期、年月日，星期加上早、午、晚， 收音、农场、值日on，关于、基础、靠、著论。 着、罢、出售、偷、公、假，故意、支付、相反，准。 特定时日和“一……就”，on后常接动名词。 年、月、日加早、午、晚，of之前on代in。 步行、驴、马、玩笑on，cab，carriage则用in。 at山脚、门口、在当前，速、温、日落、价、核心。 如大体掌握上面介词用法口诀，就不易出错。当然，至于介词的详尽用法，同形词又是连词及副词等内容此篇不讲。下面对该口诀分别举例帮助你理解消化。 早、午、晚要用in in the evening 在晚上 in the day 在白天 例： in the afternoon 在下午 in the morning 在早上 at黎明、午、夜、点与分 例 at dawn at daybreak 在黎明时候 at night 在夜间 at noon 在中午 at midnight 在午夜 以上短语都不用冠词 at nine o"clock 在9点钟 at 8：30 seven thirty 在8点半 at half past ten 在10点半 at nine fifteen 在9点15分 at ten thirty a.m. 在上午10点30分 也可以写成 seven to five 5点差7分半小时以上 five minutes after two 2点过5分 at the weekend 在周末 at a quarter to two 1点45分 年、月、年月、季节、周 即在“来年”，在“某月”，在“某年某月” 但在某年某月某日则用on ，在四季，在第几周等都要用in。 例：in 1989 在1989年 in 1927 在1927年 in March 在三月 in April 在四月 in December 1986 在1986年12月 in July l984 在1984年7月 in the first week of this semester这学期的 第一周 in the third week 在第三周 in spring 在春季 in summer 在夏季 in autumn 在秋季 in winter 在冬季 阳光、灯、影、衣、冒 in 即在阳光下，在灯下，在树阴下，穿衣、着装、冒雨等都要用in。 例：Don"t write in dim light.切勿在暗淡的灯光 下写字。 They are reviewing their lessons in the bright light.他们在明亮的灯光下复习功课。 They are playing in the shade of a tree. 他们坐在树阴下玩耍。 a prisoner in irons 带着镣铐的囚犯 He went in the rain to meet me at the station. 他冒雨到车站去接我。 The poor in rags in old society. 旧社会穷 人们衣衫褴褛. 以及：in the bright sunlight 在明亮的阳光下 a merchant in disguise 乔装的商人 the woman in white black red yellow 穿着白黑、红、黄 色衣服的妇女 in uniform 穿着制服 in mourning 穿着丧服 in red shoes 穿着红色鞋 in his shirt sleeves 穿着衬衫 将来时态in...以后 例 They will come back in 10 days. 他们将10天以后回来。 I"ll come round in a day or two. 我一两天就回来。 We"ll be back in no time. 我们一会儿就回来。 Come and see me in three days" time. 三天后来看我。从现在开始 after... 从过去开始 小处at大处in 例：Li and I arrived at Heishan county safe and sound all is well. Don"t worry. 李和我平安地到达黑山县，一切很好，勿念。 I live in a great city big city my sister lives at a small town while my parents live at a village. 我住在大城市，我姐姐住在一个小城镇，而我的父母则住在农村。 I"m in Liaoning at Ashcan. 我住在辽宁省鞍山市. 有形with无形by，语言 、单位、材料in 例：The workers are paving a road with stone. 工人们正用石子铺路。有形 The teacher is correcting the paper with a new pen. 这位教师正用一支新笔批改论文。有形 〃Taking Tiger Mountain by Strategy〃 is a good opera. 《智取威虎山》是一出好戏。无形 The product is separated by distillation into gasoline and gas oil. 这种产品是用蒸馏分离出气油和粗柴油。 表示方式、手段、方法，无形 I really can"t express my idea in English freely indeed. 我确实不能用英语流利地表达我的思想。 表示某种语言用in I wrote a novel in Russian. 我用俄语写了一本小说。同上 The kilometer is the biggest unit of length in the metric system. 公里是米制中最长的长度单位。 表示度、量、衡单位的用in The length is measured in meter kilometer and centimeter. 长度是以米、公里、厘米为单位来计算的。同上 This board was cast in bronze not in silver . 这个牌匾是铜铸的，不是银制的。 特征、方面与方式、心情、成语惯用in 特征或状态： 例 They found the patient in a coma. 他们发现病人处于昏迷状态。 The Democratic Party was then in power. 那时民主党执政。 He has not been in good health for some years. 他几年来身体一直不好。 Many who came in despair went away in hope. 许多人带着绝望情绪而来，却满怀希望而去。 The house was in ruins. 这房屋成了废墟。 The poor girl was in tears. 这个可怜的女孩泪流满面。 Her clothes were in rags. 她的衣跟穿破了。 His shoes were in holes. 他的鞋穿出窟窿了。 I only said it in fun. 我说这话只是开玩笑的。 She spoke in grief rather than in anger. 与其说她讲得很气愤，不如说她讲得很伤心。 还有一些短语也用in，如： in jest 诙谐地，in joke 开玩笑地，in fairness 公正地，in spite 恶意地， in revenge 报复 in mercy 宽大，in sorrow 伤心地等。 His mind was in great confusion. 他脑子里很乱。 Today everybody is in high spirits and no one is in low ebb. 今天大家都兴高采烈，没有一个情绪低落的。 She and her classmates are in flower ages. 她和她的同学都正值妙龄。 The campaign was in full swing. 运动正值高潮中。 方面： 例：we accepted the item in principle. 我们在原则上接受了这个条款。 The backward area has achieved self-sufficient in grain. 这个落后的地区在粮食方面已能自给。 A good teacher must be an example in study. 一个好的教师必须是学习的模范。 They are never backward in giving their views. 他们从来不怕发表自己的意见。 方式： 例：All the speeches were taken down in shorthand. 所有报告都用速记记录下来了。 The Party has always educated us in the spirit of patriotism and internationalism. 党一贯以爱国主义和国际主义精神教育我们。 如下成语惯用in 例： in all 总计 in advance 事前 in addition to 除......以外 in the meantime 与此同时 in place 适当地 in hopes of或in the hope of 怀着.......希望 in connection with 和......有关 in contact with 和......联系 in case of 倘若，万一 in conflict with 和......冲突 in force 有效的，大批 in depth 彻底地 in regard to 关于 in the neighborhood of 大约、邻近 in retrospect 回顾，一想起 in alarm 惊慌、担心 in behalf of 代表......利益 in the least 一点，丝毫 in the opinion of 据......见解 in the long run 从长远说来 in one"s opinion 在......看来 in a word 总之 in word 口头上 in vain 无益地 白白地 in case 如果，万一，以防 in detail 详细地 in haste 急急忙忙地 in conclusion 总之 in spite of 尽管 in other words... 换句话说 in love 恋爱中 in debt 负债 in fun jest、joke 玩笑地 in hesitation 犹豫不决 in wonder 在惊奇中 in return 作为回报 in the name of 以......名义 be confident in 对......有信心 be interested in 对......感兴趣 in doubt 怀疑 in public secret 公开他秘密地 in a good humor 心情情绪好 介词at、to表方向，攻击、位置、善、恶、分 介词at和to都可以表示方向。用at表示方向时，侧重于攻击的目标，往往表示恶意；用to表示方向时，突出运动的位置或动作的对象，侧重表示善意。试比较下列各句： 1. A. She came at me. 她向我扑过来。 B. She came to me. 她向我走过来。 2. A. Jake ran at John. 杰克向约翰扑过去。 B. Jake ran to John. 杰克朝约翰跑去。 3. A. He rushed at the woman with a sword. 他拿着剑向那妇女扑过去。 B. He rushed to the woman with a sword. 他带着剑向那妇女跑过去。 4. A. She shouted at the old man. 她大声喝斥那老人。 B. He shouted to the old man. 他大声向那老人说 5. A. I heard her muttering at Xiao Li. 我听见她在抱怨小李。 B. I heard her muttering to Xiao Li. 我听见她在同小李低声说话。 6. A. He talked at you just now. 他刚才还说你坏话呢。 B. She talked to you just now. 她刚才还同你谈话呢.。 7. A. She threw a bone at the dog. 她用一块骨头砸狗。 B. She threw a bone to the dog. 她把一块骨头扔给狗吃。 8. A. He presented a pistol at me. 他用手枪对着我。 B. He presented a pistol to me. 他赠送我一支手枪。 日子、日期、年月日，星期加上早午晚 以下皆用on 例 on October the first 1949 1949年10月1日 on February the thirteenth l893 1893年2月 13日 on May the first 5月1日 on the sixteenth 16号 on the first 1号 on the second of January 或 on January the second 1月2日 on a summer evening 在夏天的一个夜晚 on Boxing Day 在节礼日圣诞节次日 on New Year"s Day 在元旦 on my birthday 在我的生日 但 in the Christmas holidays在圣诞节假期 in the eighteenth century 在十八世纪 in ancient times 在古代 in earlier times 在早期 in modern times 在现代，则用in，the present time 现在，at the present day当今则用at。 on May Day 在“五·一节 on winter day 在冬天 on December 12th 1950 l950年12月12日 on Monday 在星期一 on Sunday 在星期天 on Tuesday morning 星期二早晨 on Saturday afternoon 星期六下午 on Friday evening 星期五晚上 但last night 昨夜；in the evening 在晚上 on time准时，in time及时，等则不同。 年月日，加早午晚，of之前on代in 例： on the morning of 18th 18日早晨 on the evening of 4th 4日晚上 On the eve of their departure they gave a farewell banquet and their head gave a farewell speech. 他们在临行前夕举行了一次告别宴会，他们的团长发表了告别讲话。 收音、农场，值日on 例：Did your supervisor like the story over or on the radio last night？ 您的导师喜欢昨天从收音机里听到的故事吗？ I heard the news over or on the radio. 我从收音机里听到了这一条消息。 talk over the radio 由无线电播音 on TV 从电视里...... Hear something on the wireless 在无线电里听到 My brother works on an Army reclamation farm. 我哥哥在一个军垦农场工作。 The students are working on a school farm. 学生们正在校办农场劳动。 This is a farmer"s house on a farm. 这是农场的农舍。 Who is on duty today？ 今天谁值日？ We go on duty at 8 a.m. 我们上午8点钟上班。 关于、基础、靠、著论 例 This afternoon we are going to listen to a report on the international situation. 今天下午我们要听关于国际形势的报告。 Professor Shen will give us a talk on traveling in America. 沈教授将给我们做关于美国之行的报告。 You are wrong on all these issues. 在这些问题上你的看法都错了。 The belief is based on practical experience. 这种信念是以实际经验为基础的。 Theory must be based on practice. 理论必须以实践为基础。 The people in the south live on rice. 南方人主食大米。靠 The citizens live on their salaries. 城市人靠薪金生活。 You can"t afford luxuries on an income of 100 Yuan a month. 靠月薪100元的收入，你是买不起奢侈品的。 Her pet dogs were fed on the choicest food. 她用精饲料喂养她心爱的狗。 He is just a scrounger who lives on other people. 他正是一个小偷，专靠损害别人过日子。 Keep the kettle on the boil =boiling . 让水壶的水一直开着。 The enemy are on the run =running . 敌人在逃跑。 on后接the加上一个作名词的动词.其意义与现在分词所表达的相近。类似例子很多如： on the march在行军中，on the mend 在好转中，on the prowl徘徊，on the move活动中，on the scrounge巧取豪夺埋语 ，on the go活跃，忙碌，on the lookout注意，警戒，on the watch监视着。on the hop趁不备抓住某人等等。 on the People"s Democratic Dictatorship《实践论》和《矛盾论》 on the People"s Democratic Dictatorship《论人民民主专政》 〃on Coalition Government〃 《论联合政府》 着、罢、出售、偷、公、假，故意、支付，相反、准 注：口诀中的着指着火，罢指罢工，偷指偷偷地，公指出差、办公事；假指休假，准指准时。 例：The house next to mine was on fire. 我邻居的房子着火了。 The workers of the railway station were on strike. 铁路工人罢工了。 Grapes and big water melons from Sin kiang are on sale on a large sale. 新疆葡萄和西瓜大量上市了。 do something on the sly quiet . 秘密地暗地里，偷偷地 做某事。 I"ve come here on business. 我是有公事来的。 They went to Bern on a mission. 他们到伯尔尼去执行一项使命。 They has been away on a long trip. 他们出去做一次长途旅行。 I"ll go home on leave next month. 下月我将休假回家。 I went on business to Shanghai. I did not take leave. 我是公出去上海的，不是不告面别。 She came to see you on purpose. 她是专程来看你的。 He came here on purpose to discuss it with you. 他到这来是要与你讨论这件事的。 This lunch is on me. 〃No. let"s go Dutch.〃 “这顿午饭我付钱。” “不，还是各付各的” On the contrary it was very easy to understand. 相反，这事儿很容易理解。 P1ease come on time. on schedule . 请准时来。 注：in time是“及时”的意思。 The train arrived on schedule. 火车准时到达。 特定时间和“一......就”，左右on后动名词 例：Gases expand on heating and contract on cooling. 气体加热时膨胀，冷却时收缩。特定时间 On entering the room he found his friends dancing in high spirits. 一进屋，他就发现他的朋友们在愉快地跳舞。 On reaching the city he called up Lao Yang. 一到城里他就给老杨打了一个电话。 I"ll write to him on hearing from you. 我接到你的来信就给他写信。一......就 以及on the left right向左向右，on the stair在台阶上等。 步行、驴、马、玩笑on，cab，carriage用in 例：On foot步行 on horse骑马 on donkey 骑驴。 He rode on blood flowing from his side. 他骑着马，鲜血从腰部流下来。 The soldier of the Eighth Route Army rode 100 li on a horse a day in order to catch up with his unit. 为赶上部队，那位八路军战士骑马日行百里。 Go on horse back 骑马去！ You are having me on 你和我开玩笑呢 in cab和in carriage 不能用on或by cab或carriage。 at山脚、门口在当前，速、温、日落价核心 即在山脚下、在门口、在目前，速度、以......速率、温度、在日落时、在......核心要用at。 例：At the foot of the mountain there are thirty of our comrades. 在山脚下，有我们30个同志。 There is a beautiful lake at the foot of the hill. 山脚下有一个美丽的湖。 At the gate of the house there are many children playing glass ball. 门口有一大群孩子在玩玻璃球。 Who"s standing there at the door？ 谁站在门口？ I don"t need the dictionary at present. 我现在还不需要这本词典。 He is at present in Washington. 他目前正在华盛顿。 The train runs at fifty kilometers an hour. 火车每小时行驶50公里。 We built the plant at top speed and minimum cost. 我们以最低的投资，最高的速度修建了该工厂。 at home 在国内，在家里 at ten degrees centigrade 在摄氏10度 at minus ten degrees centigrade 摄氏零下10度 Water freezes at 0°centigrade.水在摄氏零度结冰。 Water usually boils at 100°. 水通常在摄氏l00度沸腾。 at the rate of 49 miles an hour at full speed 全速 at zero 在零度 at a good price 高价 at a low cost 低成本 at a great cost 花了很大代价 at that time 在当时 Evaporation takes place at all temperatures. 蒸发在任何温度下都能发生。 at 100RPM revolution per minute 每分钟100转 at a high speed 高速 The soldiers launched an attack upon the enemy at sunset. 战士们在日落时对敌人发起了攻击。 at daybreak 日出时 The force at the core leading our cause forward is the Chinese Communist Party. 领导我们事业的核心力量是中国共产党。 The atom has a nucleus at its core. 在原子的中心有一个原子核。 At the beginning of this term the teacher in charge of our class was very strict with us. 这学期开始，我们的班主任老师对我们要求非常严格

首先，准确率很高~~可以保证~其次，我读了读别人的，翻得不错的，是一楼，只有小错误。但是，其他人翻的~~~~~~~不说了1.我拿不准这本书是谁的。（belong to）I am not sure whom this book belongs to.2.布朗先生来到中国寻找更美好的未来 （in search of)Mr. Brown came to China in search of a better future.3.约翰提到几个法官的名字，他对他们评价不高 （think highly of)Jogn mentioned the names of several judges, whom he did not think highly of.4.毫无疑问，搜寻那些丢失的文物的工作还会继续下去 （ no doubt；search for)No doubt, search for the lost cultural relics will continue.5.她给了我食物和衣服，没求任何回报（in return)She gave me food and clothes without asking anything in return.6.我姑姑过去是一个图书管理员，但她现在是一个英语老师（used to)My aunt used to be a librarian, but now she is an English teacher.7.那天当我到车站时，火车刚好开走（hardiy...when) I hardly arrived at the station that day when the train had just left.用定语从句翻译：8.任何人犯了法都要受惩罚 Anyone who breaks the law will be punished.9.有65%的学生没参加体育锻炼 There are sixty-five percent of the students who didn"t particiapate in the sports.10.我喜欢你买的任何东西 I like anything that you bought for me.11.长城是我在中国参观的第一个地方The Great Wall is the first place that I visited when I was in China.12.所有该做的都已经做了. All that should be done has been done.13.几乎没有人相信那位经验丰富的探险家会在森林里迷失方向（be lost in) Almost no one believed the explorer who had rich experience could be lost in forest.14.节约用电应该被纳入我们日常生活中，可是很少有人注意这一点（in one"s daily life) Power conservation should be one of the themes in our daily life which, however, has been neglected.15.当他醒来发现自己在一所医院里（find oneself） When he woke up he found himself in a hospital.16。夜深了，街上空无一人（in sight) There was no one in sight on the street in the late night.17.她多么期盼可以有出国学习的机会啊（wish for) How she wishes for an opportunity to study abroad !18.我可以感觉到一阵微风从窗户边吹到我脸上（feel+宾语+V-ing） I could feel a gust of wind blowing across my face from the window.19.我发现很难像一个三岁的女孩讲明白我的意思（got across) I found it was rather difficult to get across to a 3-year-old girlwhat I meant.20.请留意一个穿蓝色外套的大娘，他的儿子正在找她（watch out for) Please watch out for an old lady in blue who his son is looking for.21.问题在于他已经放弃他的工作（表语从句） The problem is that he has given up his job.22.我听到了我们班代表赢得了竞赛第一的消息（同位语从句） I heard the news that our class representative had won the first prize in the contest.23.我要去车站送我哥哥（see sb off) I"m going to the station to see my elder brother off.24.你知道英国英语和美国英语的差异是怎样产生的吗？（come about) Do you know how the difference came about between the British English and the American English?25.不要熬夜太晚（stay up） Don"t stay up too late. 26.你最好戴太阳镜可以放日晒（protect sb from) You"d better wear your sunglasses to protect yourself from being burnt by the sun.27.你的作文很好，只是有几处拼写错误（except for) Your composition was good except for some spelling mistakes.28.在这个问题上，大家意见不同 There are some different opinions on this issue.29.60%的接受调查的学生反对收门票 Sixty percent of the students surveyed were against an entry ticket.30.另一方面，40%的学生认为应该收门票（on the other hand) On the other hand, forty percent of them favored for an entry ticket.31.简言之，学生对此为达成一致（reach an agreement) Briefly, the students have reached an agreement about this.32.被故事深深打动了，他忍不住哭了 Touched by the story, he cannot help weeping.33.但被相互介绍时，中国人通常握手 However, when introduced to each other, Chinese usually shake hands.34.如果在给我一些时间，我会做得更好 If more time is given, I will do it better.35.听到了铃声，学生们走进了教室 The student went into the classroom on hearing the bell ringing.

介词的用法 早、午、晚要用in，at黎明、午夜、点与分。 年、月、年月、季节、周，阳光、灯、影、衣、冒in。 将来时态in...以后，小处at大处in。 有形with无形by，语言、单位、材料in。 特征、方面与方式，心情成语惯用in。 介词at和to表方向，攻击、位置、恶、善分。 日子、日期、年月日，星期加上早、午、晚， 收音、农场、值日on，关于、基础、靠、著论。 着、罢、出售、偷、公、假，故意、支付、相反，准。 特定时日和“一……就”，on后常接动名词。 年、月、日加早、午、晚，of之前on代in。 步行、驴、马、玩笑on，cab，carriage则用in。 at山脚、门口、在当前，速、温、日落、价、核心。 工具、和、同随with，具有、独立、就、原因。 就……来说宾译主，对、有、方状、表细分。 海、陆、空、车、偶、被by，单数、人类know to man。 this、that、tomorrow，yesterday，next、last、one。 接年、月、季、星期、周，介词省略已习惯。 over、under正上下，above、below则不然， 若与数量词连用，混合使用亦无关。‘ beyond超出、无、不能，against靠着，对与反。 besides，except分内外，among之内along沿。 同类比较except，加for异类记心间。 原状because of,、 owing to、 due to表语形容词 under后接修、建中，of、from物、化分。 before、after表一点, ago、later表一段。 before能接完成时，ago过去极有限。 since以来during间，since时态多变换。 与之相比beside，除了last but one。 复不定for、找、价、原，对、给、段、去、为、作、赞。 快到、对、向towards，工、学、军、城、北、上、南。 but for否定用虚拟，复合介词待后言。 ing型由于鉴，除了除外与包合。 之后、关于、在......方面，有关介词须记全。 in内to外表位置，山、水、国界to在前。 如大体掌握如上介调用法口诀，就不易出错。当然，至于介词的详尽用法，同形词又是连词及副词等内容此章不讲。下面对该口诀分别举例帮助你理解消化。 早、午、晚要用in 例：in the morning 在早上 in the afternoon 在下午 in the evening 在晚上 in the day 在白天 at黎明、午、夜、点与分 例: at dawn, at daybreak 在黎明时候 at noon 在中午 at night 在夜间 at midnight 在午夜 以上短语都不用冠词 at six o"clock 在6点钟 at 7：30 (seven thirty) 在7点半 at half past eleven 在11点半 at nine fifteen 在9点15分 at ten thirty a.m. 在上午10点30分 也可以写成 seven to five 5点差7分(半小时以上) five minutes after two 2点过5分 at a quarter to two 1点45分 at the weekend 在周末 年、月、年月、季节、周 即在“来年”，在“某月”，在“某年某月” (但在某年某月某 日则用on)，在四季，在第几周等都要用in。 例；in 1986 在1986年 in 1927 在1927年 in April 在四月 in March 在三月 in December 1986 1986年12月 in July l983 1983年7月 in spring 在春季 in summer 在夏季 in autumn 在秋季 in winter 在冬季 in the fist week of this semester 这学期的第一周 in the third week 在第三周 阳光、灯、影、衣、冒 in， 即在阳光下，在灯下，在树阴下，穿衣、着装、冒雨等都要用in。 例：Don"t read in dim light. 切勿在暗淡的灯光下看书。 They are reviewing their lessons in the bright light. 他们在明亮的灯光下复习功课。 They are sitting in the shade of a tree. 他们坐在树阴下乘凉。 a prisoner in irons 带着镣铐的囚犯 He went in the rain to meet me at the station. 他冒雨到车站去接我。 The poor dressed (clothed) in rags in old society. 旧社会穷人们衣衫褴褛． 以及：in the bright sunlight 在明亮的阳光下 a merchant in disguise 乔装的商人 the woman in white (black, red, yellow) 穿着白(黑、红、黄)色衣服的妇女 in uniform 穿着制服 in mourning 穿着丧服 in brown shoes 穿着棕色鞋 in his shirt sleeves 穿着衬衫 将来时态in...以后 例: They will come back in 10 days. 他们将10天以后回来。 I"ll come round in a day or two. 我一两天就回来。 We"ll be back in no time. 我们一会儿就回来。 Come and see me in two days" time. 两天后来看我。(从现在开始) after... (从过去开始) 小处at大处in 例：Li and I arrived at Heishan county safe and sound, all is well. Don"t worry. 李和我平安地到达黑山县，一切很好，勿念。 I live in a great city (big city), my sister lives at a small town while my parents live at a village. 我住在大城市，我姐姐住在一个小城镇，而我的父母则住在农村。 I"m in Liaoning, at Anshan. 我住在辽宁省鞍山市． 有形with无形by，语言 、单位、材料in 例：The workers are paving a road with stone. 工人们正用石子铺路。(有形) The teacher is correcting the paper with a new pen. 这位教师正用一支新笔批改论文。(有形) "Taking Tiger Mountain by Strategy" is a good opera. < <智取威虎山 > >是—出好戏。(无形) The product is separated by distilation into gasoline and gas oil. 这种产品是用蒸馏分离出气油和粗柴油。 (表示方式、手段、方法——无形) I really can"t express my idea in English freely in-deed． 我确实不能用英语流利地表达我的思想。 (表示某种语言用in) I wrote a novel in Russian. 我用俄语写了一本小说。(同上) The kilometer is the biggest unit of length in the metric system． 公里是米制中最长的长度单位。 (表示度、量、衡单位的用in ) The length is measured in meter, kilometre, and centimetre. 长度是以米、公里、厘米为单位来计算的。(同上) This board was cast in bronze not in gold. 这个牌匾是铜铸的，不是金铸的。 特征、方面与方式、心情、成语惯用in 特征或状态： 例: The Democratic Party was then in power. 那时民主党执政。 They found the patient in a coma. 他们发现病人处于昏迷状态。 He has not been in good health for some years. 他几年来身体一直不好。 Many who came in despair went away in hope. 许多人带着绝望情绪而来，却满怀希望而去。 The house was in ruins. 这房屋成了废墟。 The poor girl was in tears. 这个贫苦女孩泪流满面。 Her clothes were in rags. 她的衣跟穿破了。 His shoes were in holes. 他的鞋穿出窟窿了。 I only said it in fun. 我说这话只是开玩笑的。 She spoke in grief rather than in anger. 与其说她讲得很气愤，不如说她讲得很伤心。 还有一些短语也用in，如： in jest 诙谐地，in joke 开玩笑地，in spite 恶意地， in fairness 公正地，in revenge 报复, in mercy 宽大，in sorrow 伤心地等。 His mind was in great confusion. 他脑子里很乱。 Today everybody is in high spirits and no one is in low ebb. 今天大家都兴高采烈，没有一个情绪低落的。 She and her classmates are in flower ages. 她和她的同学都正值妙龄。 The compaign was in full swing. 运动正值高潮中。 方面： 例：we accepted the item in principle. 我们在原则上接受了这个条款。 They are never backward in giving their views. 他们从来不怕发表自己的意见。 The backward area has achieved self-sufficient in grain. 这个落后的地区在粮食方面已能自给。 A good teacher must be an example in study. 一个好的教师必须是学习的模范。 方式： 例：All the speeches were taken down in shorthand. 所有报告都用速记记录下来了。 The Party has always educated us in the spirit of patriotism and internationalism. 党一贯以爱国主义和国际主义精神教育我们。 如下成语惯用in 例如： in all 总计 in advance 事前 in the meantime 与此同时 in place 适当地 in hopes of(或in the hope of) 怀着.......希望 in connection with 和……有关 in contact with 和……联系 in addition to 除......以外 in case of 倘若，万一 in conflict with 和......冲突 in force 有效的，大批 in depth 彻底地 in regard to 关于 in the neighborhood of 大约、邻近 in retrospect 回顾，一想起 in behalf of 代表......利益 in the least 一点，丝毫 in alarm 惊慌、担心 in the opinion of 据……见解 in the long run 从长远说来 in one"s opinion 在……看来 in word 口头上 in a word 总之 in vain 无益地, 白白地 in case 如果，万一，以防 in detail 详细地 in haste 急急忙忙地 in conclusion 总之 in spite of 尽管 in other words... 换句话说 in return 作为回报 in the name of 以......名义 be confident in 对......有信心 be interested in 对......感兴趣 in doubt 怀疑 in love 恋爱中 in debt 负债 in fun (jest、joke) 玩笑地 in hesitation 犹豫不决 in wonder 在惊奇中 in public (secret) 公开他(秘密地) in a good humour 心情(情绪)好 “介词at、to表方向，攻击、位置、善、恶、分”。 介词at和to都可以表示方向; 用at表示方向时，侧重于攻击的目标，往往表示恶意；用to表示方向时，突出运动的位置或动作的对象，侧重表示善意。试比较下列各句： 1. A．She came at me. 她向我扑过来。 B．She came to me. 她向我走过来。 2．A．Jake ran at John. 几 杰克向约翰扑过去。 B．Jake ran to John. 杰克朝约翰跑去。 3．A. He rushed at the woman with a sword. 他拿着剑向那妇女扑过去。 B. He rushed to the woman with a sword. 他带着剑向那妇女跑过去。 4．A．He shouted at the old man. 他大声喝斥那老人。 B. He shouted to the old man. 他大声向那老人说 5．A．I heard her muttering at Xiao Li. 我听见她在抱怨小李。 B．I heard her muttering to Xiao Li. 我听见她在同小李低声说话。 6．A. She talked at you just now. 她刚才还说你坏话呢。 B．She talked to you just now. 她刚才还同你谈话呢. 7．A．She threw a bone at the dog. 她用一块骨头砸狗。 B．She threw a bone to the dog. 她把一块骨头扔给狗吃。 8．A．He presented a pistol at me. 他用手枪对着我。 B．He presented a pistol to me. 他赠送我一支手枪。 日子、日期、年月日，星期加上早午晚; 以下皆用on。 例: on Octorber the first 1949 1949年10月1日 on February the thirteenth l893 1893年2月13日 on May the first 5月1日 on the first 1号 on the sixteenth 16号 on the second of January 或 on January the second 1月2日 on a summer evening 在夏天的一个夜晚 on Boxing Day 在节礼日(圣诞节次日) on New Year"s Day 在元旦 on my birthday 在我的生日 但 in the Christmas holidays在圣诞节假期; in the eighteenth century 在十八世纪; in ancient times 在古代; in earlier times 在早期; in modern times 在现代，则用in，the present time 现在，at the present day当今则用at。 on May Day 在“五u2022一”节 on winter day 在冬天 on Decenber 12th 1950 l950年12月12日 on Sunday 在星期天 on Monday 在星期一 on Tuesday morning 星期二早晨 on Saturday afternoon 星期六下午 on Friday evening 星期五晚上 但last night 昨夜；in the evening 在晚上; on time准时，in time及时，等则不同。 年月日，加早午晚，of之前on代in 例： on the morning of 18th 18日早晨 on the evening of 4th 4日晚上 On the eve of their departure they gave a farewell banquet and their head gave a garewell speech. 他们在临行前夕举行了一次告别宴会，他们的团长发表了告别讲话。 收音、农场，值日on 例：Did your supervisor like the story over (or on) the radio last night? 您的导师喜欢昨天从收音机里听到的故事吗? I heard the news over (or on) the radio. 我从收音机里听到了这一条消息。 taIk over the radio 由无线电播音 on TV 从电视里...... hear something on the wireless 在无线电里听到 My brother works on an Army reclamation farm. 我哥哥在一个军垦农场工作。 The students are working on a school farm. 学生们正在校办农场劳动。 This is a farmer"s house on a farm. 这是农场的农舍。 Who is on duty, tody? 今天谁值日? We go on duty at 8 a.m. 我们上午8点钟上班。 关于、基础、靠、著论 例: This afternoon we are going to listen to a report on the international situation. 今天下午我们要听关于国际形势的报告。 Professor Shen will give us a talk on travelling in America. 申教授将给我们做关于美国之行的报告。 You are wrong on all these issues. 在这些问题上你的看法都错了。 The belief is based on practical experience. 这种信念是以实际经验为基础的。 Theory must be based on practice. 理论必须以实践为基础。 The people in the south live on rice. 南方人主食大米。(靠) The citizens live on their salaries. 城市人靠薪金生活。 You can"t afford luxuries, on an income of 100 yuan a month． 靠月薪100元的收入，你是买不起奢侈品的。 Her pet dogs were fed on the choicest food． 她用精饲料喂养她心爱的狗。 He is just a scrounger, who lives on other people. 他正是一个小偷，专靠损害别人过日子。 Keep the kettle on the boil (=boiling). 让水壶的水一直开着。 The enemy are on the run (=running). 敌人在逃跑。 on后接the加上一个作名词的动词．其意义与现在分词所表达的相近。类似例子很多如： on the march在行军中，on the mend 在好转中，on the prowl徘徊，on the move活动中，on the scrounge巧取豪夺(埋语)，on the go活跃，忙碌，on the lookout注意, 警戒，on the watch监视着。on the hop趁不备抓住某人等等。 on the People"s Democratic Dictatorship < <实践论 > >和 < <矛盾论 > > on the People"s Democratic Dictatorship < <论人民民主专政 > > "on Coalition Government" < <论联合政府 > > 着、罢、出售、偷、公、假，故意、支付，相反、准 注：口诀中的“着”是指着火，罢指罢工，偷指偷偷地，公指出差、办公事；假指休假，准指准时。 例：The house next to mine was on fire. 我邻居的房子着火了。 The workers of the railway station were on strike. 铁路工人罢工了。 Grapes and big water melons from Sinkiang are on sale on a large sale. 新疆葡萄和西瓜大量上市了。 do something on the sly (quiet). 秘密地(暗地里，偷偷地)做某事。 I"ve come here on business. 我是有公事来的。 They went to Bern on a mission. 他们到伯尔尼去执行一项使命。 They has been away on a long trip. 他们出去做一次长途旅行。 I"ll go home on leave next month. 下月我将休假回家。 I went on business to Shanghai. I did not take leave. 我是公出去上海的，不是不告面别。 She came to see you on purpose. 她是专程来看你的。 He came here on purpose to discuss it with you. 他到这来是要与你讨论这件事的。 This lunch is on me. "No. let"s go Dutch." “这顿午饭我付钱。” “不，还是各付各的。” On the contrary, it was very easy to understand. 相反，这事儿很容易理解。 P1ease come on time. (on schedule). 请准时来。 注：in time是“及时”的意思。 The train arrived on schedule. 火车准时到达。 特定时间和“一……就”，左右on后动名词 例：Gases expand on heating and contract on cooling. 气体加热时膨胀，冷却时收缩。(特定时间) On entering the room, he found his friends dancing in high spirits. 一进屋，他就发现他的朋友们在愉快地跳舞。 On reaching the city he called up Lao Yang. 一到城里他就给老杨打了一个电话。 I"ll write to him on hearing from you. 我接到你的来信就给他写信。(一……就) 以及on the left, right向左向右，on the stair在台阶上等。步行、驴、马、玩笑on，cab，carriage用in 例：On foot步行; on horse骑马; on donkey 骑驴。 He rode on, blood flowing from his side. 他骑着马，鲜血从腰部流下来。 The soldier of the Eighth Route Army rode 100 li on a horse a day in order to catch up with his unit. 为赶上部队，那位八路军战士骑马日行百里。 Go on horse back! 骑马去！ You are having me on! 你和我开玩笑呢! in cab和in carriage 不能用on或by cab或carrige。 at山脚、门口在当前，速、温、日落价核心 即在山脚下、在门口、在目前，速度、以……速率、温度、在日落时、在……核心要用at。 例：At the foot of the mountain, there are thirty of our comrades. 在山脚下，有我们30个同志。 There is a beautiful lake at the foot of the hill. 山脚下有一个美丽的湖。 At the gate of the house there are many children playing glassball. 门口有一大群孩子在玩玻璃球。 Who"s standing there at the door? 谁站在门口? I don"t need the dictionary at present. 我现在还不需要这本词典。 He is at present in Washington. 他目前正在华盛顿。 The train runs at fifty kilometres an hour. 火车每小时行驶50公里。 we built the plant at top speed and minimun cost. 我们以最低的投资，最高的速度修建了该工厂。 at home 在国内，在家里 at ten degrees centigrade 在摄氏10度 at minus ten degrees centigrade 摄氏零下10度 Water freezes at 0°centigrade. 水在镊氏零度结冰。 Water usually boils at 100°. 水通常在摄氏loo度沸赐。 at zero 在零度 at the rate of 45 miles an hour at full speed 全速 at a good price 高价 at a low cost 低成本 at a great cost 花了很大代价 at that time 在当时 Evaporation takes place at all tempertures. 蒸发在任何温度下都能发生。 at 1000RPM (revolution per minute) 每分钟1000转 at a high speed 高速 The soldiers launched an attack upon the enemy at sunset. 战士们在日落时对敌人发起了攻击。 at daybreak 日出时 The force at the core leading our cause forward is the Chinese Communist Party. 领导我们事业的核心力量是中国共产党。 The atom has a nucleus at its core. 在原子的中心有一个原于核。 At the beginning of this term the teacher in charge of our class was very strict with us. 这学期开始，我们的班主任老师对我们要求非

介词后面加宾语宾语就是名词罢了。只不过有点形式不同。prep.(介词)+n.（一般的名词如CAR,DOG就顺便加）prep.+人称（代词改成宾语的格式，简称为传说中的宾格）即him his her us them it等。prep.+动名词(顾名思义，此时动词已不再是原来那个动词了，而是以名词的形式出现) 就是常说的V-ing形式。（要注意，此时，要在脑海中，有名词的概念。因为很多人容易把它与分词的形式搞混。此处不讲解）do->doing hike->hiking如果是表被动的话 就是把be done 改成动名词的形式（就是名词罢了，说动名词只不过是看起来有点文化。。。）being done（讲到最关键的了）prep.+什么做什么其实原理一样。什么做什么改成名词形式就像“ 什么的什么 ”一样。（也许你有点乱）例子：i do(我做，改成名词用中文解释就是我的做ING)所以 I do->my doing.其实不仅仅是介词后面什么加。所有的动名词都是这么改的。

目录：?第一篇：Youth 青春 ?第二篇： Three Days to See(Excerpts)假如给我三天光明（节选） ?第三篇：Companionship of Books 以书为伴（节选） ?第四篇：If I Rest, I Rust 如果我休息，我就会生锈 ?第五篇：Ambition 抱负 ?第六篇：What I have Lived for 我为何而生 ?第七篇：When Love Beckons You 爱的召唤 ?第八篇：The Road to Success 成功之道 ?第九篇：On Meeting the Celebrated 论见名人 ?第十篇：The 50-Percent Theory of Life 生活理论半对半 ?第十一篇：What is Your Recovery Rate? 你的恢复速率是多少？ ?第十二篇：Clear Your Mental Space 清理心灵的空间 ?第十三篇：Be Happy 快乐 ?第十四篇：The Goodness of life 生命的美好 ?第十五篇：Facing the Enemies Within 直面内在的敌人 ?第十六篇：Abundance is a Life Style 富足的生活方式 ?第十七篇：Human Life a Poem 人生如诗 ?第十八篇：Solitude 独处 ?第十九篇：Giving Life Meaning 给生命以意义 ?第二十篇：Relish the Moment 品位现在 ?第二十一篇：The Love of Beauty 爱美 ?第二十二篇：The Happy Door 快乐之门 ?第二十三篇：Born to Win 生而为赢 ?第二十四篇：Work and Pleasure 工作和娱乐 ?第二十五篇：Mirror, Mirror--What do I see镜子,镜子,告诉我 ?第二十六篇：On Motes and Beams 微尘与栋梁 ?第二十七篇：An October Sunrise 十月的日出 ?第二十八篇：To Be or Not to Be 生存还是毁灭 ?第二十九篇：Gettysburg Address 葛底斯堡演说 ?第三十篇：First Inaugural Address(Excerpts) 就职演讲（节选）第三篇：Companionship of Books 以书为伴（节选） Companionship of BooksA man may usually be known by the books he reads as well as by the company he keeps; for there is a companionship of books as well as of men; and one should always live in the best company, whether it be of books or of men.A good book may be among the best of friends. It is the same today that it always was, and it will never change. It is the most patient and cheerful of companions. It does not turn its back upon us in times of adversity or distress. It always receives us with the same kindness; amusing and instructing us in youth, and comforting and consoling us in age.Men often discover their affinity to each other by the mutual love they have for a book just as two persons sometimes discover a friend by the admiration which both entertain for a third. There is an old proverb, ‘Love me, love my dog.” But there is more wisdom in this:” Love me, love my book.” The book is a truer and higher bond of union. Men can think, feel, and sympathize with each other through their favorite author. They live in him together, and he in them.A good book is often the best urn of a life enshrining the best that life could think out; for the world of a man"s life is, for the most part, but the world of his thoughts. Thus the best books are treasuries of good words, the golden thoughts, which, remembered and cherished, become our constant companions and comforters. Books possess an essence of immortality. They are by far the most lasting products of human effort. Temples and statues decay, but books survive. Time is of no account with great thoughts, which are as fresh today as when they first passed through their author"s minds, ages ago. What was then said and thought still speaks to us as vividly as ever from the printed page. The only effect of time have been to sift out the bad products; for nothing in literature can long survive e but what is really good.Books introduce us into the best society; they bring us into the presence of the greatest minds that have ever lived. We hear what they said and did; we see the as if they were really alive; we sympathize with them, enjoy with them, grieve with them; their experience becomes ours, and we feel as if we were in a measure actors with them in the scenes which they describe.The great and good do not die, even in this world. Embalmed in books, their spirits walk abroad. The book is a living voice. It is an intellect to which on still listens.?第四篇：If I Rest,I Rust 如果我休息，我就会生锈 If I Rest, I RustThe significant inscription found on an old key---“If I rest, I rust”---would be an excellent motto for those who are afflicted with the slightest bit of idleness. Even the most industrious person might adopt it with advantage to serve as a reminder that, if one allows his faculties to rest, like the iron in the unused key, they will soon show signs of rust and, ultimately, cannot do the work required of them.Those who would attain the heights reached and kept by great men must keep their faculties polished by constant use, so that they may unlock the doors of knowledge, the gate that guard the entrances to the professions, to science, art, literature, agriculture---every department of human endeavor.Industry keeps bright the key that opens the treasury of achievement. If Hugh Miller, after toiling all day in a quarry, had devoted his evenings to rest and recreation, he would never have become a famous geologist. The celebrated mathematician, Edmund Stone, would never have published a mathematical dictionary, never have found the key to science of mathematics, if he had given his spare moments to idleness, had the little Scotch lad, Ferguson, allowed the busy brain to go to sleep while he tended sheep on the hillside instead of calculating the position of the stars by a string of beads, he would never have become a famous astronomer.Labor vanquishes all---not inconstant, spasmodic, or ill-directed labor; but faithful, unremitting, daily effort toward a well-directed purpose. Just as truly as eternal vigilance is the price of liberty, so is eternal industry the price of noble and enduring success. ?第五篇：Ambition 抱负 AmbitionIt is not difficult to imagine a world short of ambition. It would probably be a kinder world: with out demands, without abrasions, without disappointments. People would have time for reflection. Such work as they did would not be for themselves but for the collectivity. Competition would never enter in. conflict would be eliminated, tension become a thing of the past. The stress of creation would be at an end. Art would no longer be troubling, but purely celebratory in its functions. Longevity would be increased, for fewer people would die of heart attack or stroke caused by tumultuous endeavor. Anxiety would be extinct. Time would stretch on and on, with ambition long departed from the human heart.Ah, how unrelieved boring life would be!There is a strong view that holds that success is a myth, and ambition therefore a sham. Does this mean that success does not really exist? That achievement is at bottom empty? That the efforts of men and women are of no significance alongside the force of movements and events now not all success, obviously, is worth esteeming, nor all ambition worth cultivating. Which are and which are not is something one soon enough learns on one"s own. But even the most cynical secretly admit that success exists; that achievement counts for a great deal; and that the true myth is that the actions of men and women are useless. To believe otherwise is to take on a point of view that is likely to be deranging. It is, in its implications, to remove all motives for competence, interest in attainment, and regard for posterity.We do not choose to be born. We do not choose our parents. We do not choose our historical epoch, the country of our birth, or the immediate circumstances of our upbringing. We do not, most of us, choose to die; nor do we choose the time or conditions of our death. But within all this realm of choicelessness, we do choose how we shall live: courageously or in cowardice, honorably or dishonorably, with purpose or in drift. We decide what is important and what is trivial in life. We decide that what makes us significant is either what we do or what we refuse to do. But no matter how indifferent the universe may be to our choices and decisions, these choices and decisions are ours to make. We decide. We choose. And as we decide and choose, so are our lives formed. In the end, forming our own destiny is what ambition is about.这些都是经过时间考验的真正经典的篇章

　　在日常生活和工作中，男女老少都可能需要用到感谢信，可以通过寄送一封感谢信来表达谢意。说到写感谢信，相信很多人都是毫无头绪的状态吧，以下是我整理的英文感谢信9篇，希望能够帮助到大家。 英文感谢信 篇1 Your Name 　　Your Address Name Your City， State， Zip Code Title Your Phone Number Organization Your Email Address Date (右上角) City， State， Zip Code 　　Dear First Name， (or Mr./Ms. Last Name if you don"t know them well) 　　Thank you for all the help you have given me with my job search. I especially appreciate the information and advice you have provided， and the contacts you have shared with me. 　　Your assistance has been invaluable to me during this process. Again， thank you so much. I greatly appreciate your generosity. Best Regards， 　　Yours sincerely， (signature) 英文感谢信 篇2 尊敬的人事部lisa: 　　lisa，您好!在此冒昧占用您几分钟。 　　我是武娜，来自xx外语外贸大学，14号上午8:50参加了贵公司的"group assessment，我想面试者众多，您可能忘了我是谁了，呵呵，不知您有没有印象，那场有位面试者老蹲地上捡胸前名字纸牌。 　　首先，我很感谢贵公司给我这次group assessment的机会，这是我人生第一次group assessment，让我有机会亲身感受德勤office的工作氛围和气氛，让我真正体念到了团队合作的重要性和技巧性，让我有机会结交新的7位朋友，让我有机会总结自己group assessment的不足和优点，让我对团队工作方式有了更加正确的认识。 　　同时，我也想借此机会向贵公司提点意见，从我贴胸牌的那一刻起，胸牌就不断地掉，我想是不是我太紧张连我的胸前纸牌也受不了拼着命想溜啊，讨论过程中我不断地压着它，它还是趁机逃跑了好多次，为了把它抓回来，我连掉在地上的铅笔也忘了捡，最后还是我们的manager捡起来的。回到学校后，我又试了下别的粘性物质，发现我的衣服根本粘不住，在此我能否建议贵公司能否将粘性纸牌换成其他形式，比如立体纸牌摆在会议桌上，这样队友更能清楚地看到互相的名字。以防1%的可能出现我这种情况。您觉得呢? 　　再次感谢贵公司给我group assessment 的机会，让我终生难忘，希望有机会跟您进行更深的交流! 　　此致 敬礼 　　武娜 　　20xx年xx月15日 Dear lisa: 　　i"m sorry to take up your time， i"m wuna， fromxx university of foreign studies， who had took part in the group assessment with the period of 8:50 on 14th november 15， XX。maybe you can"t figure what i look like， i wonder if you have an impression that there was a candidate whose name card often dropped onto the floor， then i was just that candidate。 　　to begin with， please allow me to thank your company of giving me the opportunity for group assessment。 honestly speaking， this was the first group assessment in my life。 i"m very pleasured that i have the opportunity to experience the working place and atmosphere of dtt， the opportunity to make new friends with my 7 teammates， the opportunity to learn the importance of teamwork skills， the opportunity to review my weak points and strong points and enhance my understanding of teamwork ， all of which i appreciate very much 　　meanwhile， would you mind that i make a suggestion here， from the moment i stuck the name card on my chest， it began to drop onto the floor， i wonder maybe i was too nervous that even this lovely name card could not stand it， when i got back to my dorm， i tested with other sticky things， it was found that my coat material refused to stick anything， so would you mind my suggestion to replace sticky name card with other ways in case for the 1% possibility of my case， for example， maybe we can use a name card displayed on the roundtable， and also it is more convenient for the teammates to know each other。 how do you think? 　　thanks again for the chance your company given me to participate this group assessment， which i will keep in my mind throughout my life。 i hope we can have an opportunity for further communications。 　　best wishes to you and deloitte sincerely 　　yours sincere 　　wuna 　　20xx-xx-15 英文感谢信 篇3 　　Dear teacher ： 　　I am writing to you to express my thanks for your help in learning English and speaking English. 　　During these days in your class, I have learned much from you and it is very helpful to me. Firstly, you let me know what is the west thinking patternstraight thinking pattern. And, I think, it is very important to understand the wests thoughts. As you know, this can help me with my examination and interaction with foreigners. Secondly, I have got enough confidence in speaking in English from your class and it took me a long time to gain this confidence. Now, I always express my ideas in English as possible as I can. Its great to do that. The last not the least, I find that learning English is not an boring thing as before and Im interested in studying English which was just a necessary task to pass examinations. Reading, listening or speaking all become interesting and I really enjoy it. 　　Above all, I want to say thanks again to you. And thank you for your time. 　　Best wish for you. 英文感谢信 篇4 　　Dear Professor Liang, 　　I am writing to extend my gratitude to you because with your help I am now a student of Chemistry Department of Sydney University. Last June, when I applied to become a graduate student of Sydney University,you really gave me a lot of valuable help. You not only wrote a recommendation for me to Professor Wells who works in the Sydney University and also gave me careful and patient instructions on how to fill the application forms and write the application letters. 　　It is your ueserved help that enables me to obtain this splendid opportunity of further education. For the following two years I will study hard to reciprocate your sincere help and expectations with excellent grades. 　　Yours truly, 　　Zhang Ying 英文感谢信 篇5 Dear David, 　　I would like to take this opportunity to express my heartfelt gratitude to you for your very active participation in our recent conference in Montreal on the “future of aviation”. The chairman and board members have also asked me to pass on their sincere appreciation for your efforts in supporting the institute in this important undertaking. 　　Your skill in chairing the controversial panel on “the role of developing countries in the future of aviation management” was highly appreciated by those representing all sides of that extremely sensitive topic. As well, we have received numerous post-conference requests for the paper you delivered on “the critical issue of cooperation between airlines and airports”. It appears that you my have penned a best-seller with that one! 　　On both a professional and a personal level, I really appreciated the time that the two of us were able to spend together for fun and reflection during conference down times. I certainly learned a lot about the unique aspects of aviation operation in your part of the world (not to mention the things you taught me about the backhand on the squash court!) 　　We are currently hard at work producing the “compendium of conference proceedings” document, and we expect to be sending it out to all participants early in the new year. 　　Again, thanks so much for your enthusiastic participation in our conference. I have no doubt that it would not have been the success that it was without your presence. 　　Please keep in touch ,and drop in and visit us whenever you are in this part of the world. 　　Very sincerely 　　Peter Smithfield 英文感谢信 篇6 　　Dear Mr.Green, 　　How are you 　　This is Tom from Sun Toys Company(STC). I"m so glad to write to you on behalf of Mr. Wang. 　　Mr. Wang let me convey his appreciation to you for giving so much sopport to him and STC during the coorperation. And thank you very much for giving him such a wonderful and meaningful gift. 　　Mr. Wang said:" Mr.Green "s intelligence,high sense of humorous and profession impress me very much.It"s our honour to coorpearate with him and his team. Mr.Green and his team trust STC and me so much,then STC and me should keep trying to be the best as _( Mr.Green "s company) teamate ,and can"t let the old friend of STC be dipointed.I believe that we both parties will create a better and glorious future! 　　Mr.Green thank you again! Mr. Wang hope he get the chance soon to take you to his favorite bar to drink while you"re in China ^ ^（Note:Drinking is a nice and popular way for Chinese People to represent his respect to his friends）. 　　 英文感谢信 篇7 　　Dear David 　　I am writing this letter is to want to thank you for giving me guidance. 　　When I arrived in the city is my a complete stranger. Once again, I don"t know the road in the heart of the city streets, completely lost, although I stopped to ask somebody else from time to time, also was not used. As you know, it is the first time I came to the big city. 　　I bought a guide, but there are still many problems when turning in city. Streets and shops let me very confused, so I prefer to stay indoors. Is your precious help let I can walk in the city, and won"t get lost. Now, I began to know how to take tram or bus. Yesterday my classmates and I go to downtown to buy stationery. 　　A few more days of school. Next week I will come to see you, tell you my situation. 　　your 　　Linda 英文感谢信 篇8 Dear staff， 　　I am writing to show my sincere gratitude for all of you. Now that I am home and on my own again I feel extremely happy. During the time I lived at the Rehabilitation center and was under your tender care, I promised myself I would write a letter of thanks as soon as I was able. Abundant thanks to each one of you for your patience, expertise and genuine concern. It was you who helped me believe in myself and gave me assurance that I could walk again. I would never forget each word you said to me and the things you have done to me. Forgive me for the times I lashed out at you in frustration and thank you for understanding and remaining firm with me. 　　Never stop your beautiful way of working with people. Your help really means a lot to me and anyone who in trouble as well. 　　Affectionately, 英文感谢信 篇9 　　Mrs***: I am so thankful to write the letter to you to express my admiration to you!You have helped me a lot in studying.I will never forget the help you give me.Now I am captable of learning well.But when I am your student first,I was so awkward.Although I am eager to learn well and to be a super student,I worked hard improving few! 　　You are so temperate and guide me with great patient.Although you are very stricked to us,you never criticized us whenever we made mistakes.I am so moved by you.The best way is to study hard using the method you teach me.I acknownledge that learning anything is not a kind of mechanical work. There must be something associated with another.Method is no less important.Now I am so delighted and pleased with the mark granted! 　　It is self-evident that you helped me a lot.Whenever I meet any Waterloo,your encouraging is always remind me of the word you told me.Now I knew nothing can frustrate me any more that is because of you. Thanks a lot! 　　Best wishes 　　your sincerely 　　*****

While he was in prison he was not allowed to _________ with his family.organize communicate (这个是正确答案)quarrel consult __________ had they got to the plant than they started to work. No sooner (这个是正确答案)Hardly Barely Scarcely Unfortunately, the survival __________ of this species is still declining. speed ratio percent rate (这个是正确答案)By using this instrument， you can produce wonderful __________ music. electric electrical electronic (这个是正确答案)electricity The moral of the officers and crew __________ very high．were was (这个是正确答案)have to be have been A monthly meeting will not be of __________ . A weekly meeting will be more useful.much benefit (这个是正确答案)many benefits many benefit much benefits The paint is still wet . __________ .Be sure not touch it Be sure not to touch it (这个是正确答案)Don"t be sure to touch it Be not sure to touch it David got a job in an important New York law office two years after he_______Harvard.grnduated grnduated from(这个是正确答案) grnduate from was grnduated from I caught sight of a shooting star which,________, was bright green in colour.to my astonish to my astonishment (这个是正确答案) my astonishment to astonishment We must try and_________visit to Fudan University while we are in Shanghai. (fit)fit in a (这个是正确答案) fit in fit a fits in a Jack ought to __________ back by 11 0" clock，but he has not turn up yet. We are worried a lot. come came have come (这个是正确答案) has come In fact，I can"t tell his name，for I know him only __________ sight. at first (这个是正确答案)by in on We waited with great __________ for news of her safe arrival.anger unhappiness anxiety (这个是正确答案)eagerness Genius is __________ labour and diligence.for nothing made nothing of nothing but (这个是正确答案)nothing more than The book is ________ 4 pages.miss missing (这个是正确答案)missed to be missed Washing machines and microwave ovens _______ the work of housewives.relax freed relieve (这个是正确答案)liberate Professor Smith has come to our school to give lectures __________.on short-term a basis on a short-term shift (这个是正确答案)on a short-term basis on short-term basic Fred could finish his work in less time if he were more __________ .effective stubborn efficient(这个是正确答案) depressed Stop __________ that noise! Can"t you see that I"m writing homework?make to make making (这个是正确答案)to be making It is almost ten years since we graduated from college．I found her completely __________.change changing changed (这个是正确答案)to be changed

高中英语必修4知识点讲解必修4 Unit1 Women of achievement知识点讲解重点词汇1. achieve 【课文原句】She has achieved everything she wanted to do… (P3)【名师点拨】achieve v. 意为“完成；达到”，指经过长期努力而达到某目标、地位或标准等。其名词形式为achievement，意为“成就；功绩”，a sense of achievement可指“成就感”。如：He had finally achieved success.Even a small success gives you a sense of achievement.2. condition【课文原句】She helped improve prison conditions and gave prisoners work and education. (P1)【名师点拨】condition 意为“环境；境况；条件”时，是可数名词，常用复数形式conditions；意为“状态；状况”时，是不可数名词，be in good condition表示“处于良好的状态”，be out of condition表示“健康状况不佳”。如： We should pay more attention to the poor living under the bad conditions. The astronauts soon got used to the condition of weightlessness. My car is old but in good condition. He is overweight and out of condition.【知识拓展】condition意为“条件”时，常用短语on condition that，表示“如果；在……条件下”；在美国英语中，也经常用under the condition that。如：I will come on condition that Peter is invited.They agreed under the condition that the matter be dealt with quickly.3. devote【课文原句】She devoted all her life to medical work for Chinese women and children. (P1)【名师点拨】devote vt. 意为“投入于；献身”，其宾语后常与介词to搭配，to后接名词、代词或动名词。devote … to … 意为“献身；致力于”，指把自己、时间、精力等奉献给某种工作或事业。如：He has devoted his whole life to benefiting mankind.The girl, to whom he was devoted, died in a traffic accident by chance. After he has retired, he will devote himself to gardening.4. behave【课文原句】Jane has studied these animals for many years and helped people understand how much they behave like humans. (P2)【名师点拨】behave vi & vt. 意为“举动；举止；行为表现”，如behave well / badly等。其名词形式为behaviour，指“行为；态度；举止”。如：The parents encouraged the children to behave well in front of the guests.My camera has been behaving well since it was repaired.Everyone praises the children"s good behaviour.5. worthwhile【课文原句】But the evening makes it all worthwhile. (P2)【名师点拨】worthwhile adj.意为“值得做的；值得出力的”，可作表语或定语。be worthwhile to do / doing sth表示“值得做……”，在动词-ing形式的结构中，worthwhile有时可以用来替代worth，特别是在表示“值得花时间”这一概念时。如：I think teaching school is always a worthwhile job.The book referred to by the professor is worthwhile / worth reading.6. observe【课文原句】Jane spent many years observing and recording their daily activities. (P2)【名师点拨】observe vt. 意为“观察；观测；遵守”，可用observe sb do sth，observe + that从句。其名词形式为observation。如：I observed the man who murdered the boy enter the shop.He observed that we should probably have rain.Most information was collected by direct observation of the animals" behaviour.7. argue【课文原句】She has argued for them to be left in the wild and not used for entertainment or advertisements. (P2)【名师点拨】argue作动词时，意为“争论；争吵；争辩”。argue for意为“为……辩护”；argue with sb about / over sth指“就某事和某人争论”；argue against意为“据理反对；争辩……”。如：It is no use arguing for the plan because it has been rejected.We are always arguing with each other about money. Father argued fiercely against any increase in expenditure for the children"s annual party.【知识拓展】argue的名词形式为argument，意为“争论；争端；论证”，常构成短语settle an argument指“解决争端”。9. care for【课文原句】It was a small book explaining how to cut the death rate from having and caring for babies by following some rules for keeping babies clean and healthy. (P6)【名师点拨】care for可以表示look after的意思，意为“照顾；照料”，且较正式；也可表示“喜欢”的意思。如：His son cared for him when he was ill.In fact, I don"t really care for basketball.另外，在上面的句子中，explain意为“解释，说明”，后可接名词、代词、从句或wh + to do作宾语，可用explain sth to sb或explain to sb sth。如：Will you explain to us how we can finish the work as soon as possible?【知识拓展】care about意为“介意；在乎”，表示是否认为某事是重要的，某事是否引起了某人的兴趣或使其忧虑。最常用于疑问句或否定句中。about用在宾语前面，但是在连词前面一般省掉。 I don"t care about your opinion. I don"t care whether it rains — I"m happy.10. intend【课文原句】I looked carefully at the text and realised that it was intended for women who lived in the countryside. (P6)【名师点拨】intend v. 意为“打算；计划；想要”。intend to do sth意为“想干某事”；intend后也可以接动词-ing形式或that从句。intend for表示“原打算给某人；准备让……干……”。如：I intended to come to your house last night but it rained. I intend coming / to come back soon. He hadn"t really intended that they should be there. This gift is intended for you.热点语法主谓一致用法难点小结：一、集合名词作主语时的主谓一致。1. 集合名词有family, team, group, party, class, public, club, crew, crowd, enemy, audience, company, committee, government, population等，当被看作一个整体时，表示单数意义，谓语动词用单数形式；如果这些集合名词指其中的每个成员，表示复数意义，谓语动词则用复数形式。即谓语动词的单复数要与主语的含义相一致。如：My class is a big one, including thirty boys and thirty girls.My class are working hard for the coming exam.2. 有些集合名词作主语时，谓语只能用复数形式，如：people, the police, the military, mankind, cattle等。如：The police are searching for the lost child. 二、不定代词作主语时的主谓一致。不定代词anyone, anybody, anything, everyone, everybody, everything, someone, somebody, no one, nobody, nothing, each, the other等作主语时，谓语动词用单数。如： Everything goes well with me. Each of the students in our class has an English-Chinese dictionary.三、“名词＋名词”作主语时的主谓一致。 当表示同一人物或观点时，谓语动词用单数。如：A novelist and playwright is coming to our school. 这里表示“一位小说家兼剧作家”，是同一个人，所以谓语动词用单数。 如果是A novelist and a playwright作主语，这时表示“一位小说家和一位剧作家”，是两个人，所以谓语动词用复数，该句应改为：A novelist and a playwright are coming to our school.四、The ＋ adj.作主语时的主谓一致。 当The ＋ adj.表示抽象的含义时，谓语动词用单数。如：The beautiful is the true.当The ＋ adj.表示该类全体的含义时，谓语动词用复数。如：The rich should help the poor.必修4 Unit 2 Working the land 知识点讲解Unit2 Working the landPhrases and Idioms1. be satisfied (with): pleased because you have got what you want 1) Jane isn"t quite satisfied with the way the barber cut her hair.2) If you are not completely satisfied, you can get your money back.3) I am not really satisfied with the job you did.2. refer to : a) mention or speak about someone or something b) to look at a hook map, piece of paper, etc, for information1) We agreed never to refer to the matter again.2) Although she didn"t mention any names, everyone knew who she was referring to.3) He gave the speech without referring to his notes even once.3. would rather: used to say what someone prefers 1) It seems you would rather play than work.2)She would rather die than lose the children.3) I would rather starve than be dependent on anyone again.4. thanks to sb/ sth : because of sb./ sth. 1) I was late thanks to the heavy traffic.2) It was thanks to his advice that I succeeded.3) We"ve collected $50,000 for the poor, thanks to the generosity of the public.5. rid of sb/sth: become free of 1) Will science- finally rid us of this disease?2) Do you think it possible to rid the world of nuclear weapons?3) By working hard day and night, she is trying to rid herself of loneliness and sadness.6. lead a ...life: live in the way what you life is like 1) Before liberation, my grandpa led a dog"s life.2) If the operation succeeds, the patient will be able to lead a normal life.3) Mrs. Black is retired and leads a quiet and peaceful life in a mountain village.7. care about: love; be interested in; be concerned with 1) Just listening to somebody shows you care about them.2) Your parents are only doing this because they care about you.3) The only thing this rich- and greedy man seems to care about is money.8. insist on sth/doing sth: to demand that something must be done or that you must have a particular thing 1) The school insists on good behaviour from its students.2) John insisted on doing all the work himself, though he was in poor health.3) The old man insisted on helping me find a taxi even though I told him I didn"t need any help.必修4 Unit3 A taste of humor 知识点讲解Unit3重点汇集1. content【课文原句】Perhaps it makes us feel more content with our life because we feel there is someone else worse off than ourselves. (P17)【名师点拨】content adj.意为“满足的；满意的”，be content to do意为“乐意去做某事”；be content with sb / sth意为“对某人或某事感到满意”，相当于be pleased with或be satisfied with。如：I"m content to help you to set up a website on the Internet.Those who are not content with the progress they have made will have greater success.注：worse off是badly off的比较级，意思是“境况比……更差”；better off意为“境况比……好”。如：To my surprise, I found his living conditions were much worse off than mine.With the development of economy, more and more people are better off.【知识拓展】content还可作动词，意为“使满足”；作名词时，表示“满足；心满意足”，也可表示“（书、报纸等的）内容；目录；含量”。如：My explanation seemed to content him.Now she began to live in peace and content.We"ve discussed the unusual form of the book — now, what about the content?

Seven boys, Neil Perry (Robert Sean Leonard), Todd Anderson (Ethan Hawke), Knox Overstreet (Josh Charles), Charlie Dalton (Gale Hansen), Richard Cameron (Dylan Kussman), Steven Meeks (Allelon Ruggiero) and Gerard Pitts (James Waterston) attend the prestigious Welton Academy prep school, which is based on four principles: Tradition, Honour, Discipline and Excellence.On the first day of class, the students are introduced to their overwhelming and extraordinary curriculum by sullen headmaster Gale Nolan (Norman Lloyd). However, their new English teacher John Keating (Robin Williams) tells the students that they may call him "O Captain! My Captain!" (the title of a Walt Whitman poem) if they feel daring. His first lesson is unorthodox by Welton standards, whistling the 1812 Overture and taking them out of the classroom to focus on the idea of carpe diem (Latin for "seize the day") by looking at the pictures of former Welton students in a trophy case. In a later class Keating has Neil read the introduction to their poetry textbook, a staid, dry essay entitled "Understanding Poetry" by the fictional academic Dr. J. Evans Pritchard, Ph. D., which describes how to place the quality of a poem on a scale, and rate it with a number. Keating finds the idea of such mathematical literary criticism ridiculous (calling it "excrement") and encourages his pupils to rip the introductory essay out of their textbooks. After a brief reaction of disbelief, they do so gleefully as Keating congratulates them with the memorable line "Begone, J. Evans Pritchard, Ph. D" (much to the surprise and disbelief of one of Keating"s colleagues). He later has the students stand on his desk as a reminder to look at the world in a different way, just as Henry David Thoreau intended when he wrote, "The universe is wider than our views of it" (Walden).The rest of the movie is a process of awakening, in which the boys (and the audience) discover that authority can and must always act as a guide, but the only place where one can find out one"s true identity is within oneself. To that end, the boys secretly revive an old literary club in which Keating had been a member, called the Dead Poets Society. Todd experiences a particular transformation when, out of a severe episode of self-consciousness, he fails to complete a creative writing assignment and is subsequently taken through an exercise of uncharacteristic self-expression, realizing the creative potential he truly possesses. One of the boys, Charlie Dalton, takes his new personal freedom too far and publishes a profane and unauthorized article in the school flyer. In this article, Charlie states that he wants to have girls allowed at Welton. To the amusement of the other boys, he fakes a phonecall from God saying that girls should be allowed at Welton. Dean Nolan paddles and interrogates Charlie about the others involved. Charlie says he acted alone.Neil, without his father"s permission, tries out for a local production of Shakespeare"s A Midsummer Night"s Dream. He desperately wants to be an actor, but knows his father (Kurtwood Smith) will disapprove. One day when Neil walks into his dorm room, he finds his father waiting for him. He orders Neil to withdraw from the play, but Neil goes against his wishes and delivers a sterling performance as Puck. Infuriated by this affront to his authority, Neil"s father plans to pull him out of Welton and to enroll him in Braden Military School to prepare him for Harvard University and pursue a career in medicine. Unable to cope with the future that awaited him and equally unable to make his father understand his passion for acting, Neil commits suicide with his father"s revolver.By the request of Neil"s parents, the headmaster holds an investigation into the tragedy. Nolan gets help from one of the students, Richard Cameron. When Charlie Dalton finds out that Cameron has not only squealed on them, but also blamed Keating, he furiously attacks his former friend, and is expelled from Welton.Neil"s parents take no responsibility for his son"s death and instead holds Keating responsible. In Nolan"s office, Todd is forced to regretfully sign a written confession casting blame on his former teacher. It is implied that the other students who are still faithful to Keating were similarly forced. Keating is accused of inciting the boys to restart the Dead Poets Society, and is fired, even though they recreated it themselves.In the film"s dramatic conclusion, the boys return to English class following Keating"s termination. The class is now being temporarily taught by Nolan, who has the boys read from the very Pritchard essay they had ripped out at the start of the semester. As the lesson drones on, Keating enters the room to retrieve a few belongings. On his way out, Todd apologizes to Keating for having signed the confession, citing the force exercised by the Academy. Keating acknowledges this. Nolan sternly orders Todd to be quiet and demands that Keating leave at once. As he exits the door, Keating is startled to hear "Captain! My Captain!" being called out by Todd, who has stood on his desk as Keating bid him to do earlier, demonstrating the new perspective Keating has taught him. Enraged, Nolan warns Todd to sit down immediately or face expulsion, only to be defied. Then, one after another, the members of the Dead Poet"s Society (except Cameron) climb onto their desks (the first exclaiming "O Captain! My Captain!"--the others silenty but resolutely) as a form of salute. The furious Nolan is defeated; he cannot expel half the class without compromising the school"s image, and with it his reputation. Keating is touched and thanks the boys. He then leaves Welton for good, satisfied that the life lessons he has imparted to them have left their marks.转自wiki

毕业典礼教师英语发言稿（精选5篇） 　　在学习、工作生活中，发言稿的使用越来越广泛，发言稿的内容要根据具体情境、具体场合来确定，要求情感真实，尊重观众。怎样写发言稿才能更好地发挥其做用呢？以下是我整理的毕业典礼教师英语发言稿（精选5篇），希望能够帮助到大家。 　　毕业典礼教师英语发言稿1 　　Make no mistake: There are plenty of reasons to be outraged. My generation, your generation – we face not only grave moral challenges but existential threats: rising ocean levels globally and rising inequality in America; violence around the world and in our own backyards; the fraying of the social fabric. “The falcon cannot hear the falconer,” and we wonder if the center can hold. 　　I understand the impulse toward negativity. Like many of you, I sometimes feel overwhelmed by the challenges we face, by the injustices that call out for our condemnation. Yet it is precisely because our challenges are so great that outrage is not enough. Pointing out what is wrong is merely the beginning, not the end, of our work. 　　The Czech author Ivan Klima wrote, “To destroy is easier than to create, and that is why so many people are ready to demonstrate against what they reject. But what would they say if one asked them what they wanted instead?” 　　What would you say? What would I say? What are you for? 　　Klima"s life story is one of both criticism and creation. Born in Prague in 1931, he was sent to a Nazi concentration camp as a child. He survived and became an outspoken voice for democracy in Czechoslovakia. 　　毕业典礼教师英语发言稿2 　　But in 1968, with the Soviet invasion and crackdown, Klima"s ideas became dangerous. He could have fled, but he chose to return home and continue his work in defiance of the Communist regime. He organized an underground meeting of writers who circulated manuscripts in secret. Over the course of 18 years, those writers produced three hundred different works of art. They were critics, of course: critics of tyranny, critics of violence. But they were creators, too, creators of plays, novels, and poetry. They imagined, and helped create, a new and better world. 　　What will you imagine? A better business, a smarter school, a stronger community? Whatever you are against, it is time to create something you are for. 　　At Yale, you have learned to do both: to imagine and create. You have studied and explored new ideas; made art and music; excelled in athletics; launched companies; and served your neighbors and the world. You have created a vibrant, diverse, and exciting community. 　　Take these experiences with you and draw on them when you need encouragement. Remember a class that surprised you; a conversation that inspired you; a professor who believed in you. And take care to avoid what Toni Morrison calls “second-rate goals and secondhand ideas.” 　　“Our past is bleak. Our future dim,” Morrison writes. “But if we see the world as one long brutal game, then we bump into another mystery, the mystery of beauty, of light, of the canary that sings on our skulls.” 　　Being for something is a search for those mysteries, for that light: it is an act of radical optimism, a belief that a more perfect world is within reach and that we can help build it. 　　What are you for? 　　You may well turn that question back to me. What are you for, Peter Salovey? 　　I am for the transformative power of a liberal education – one that asks you to think broadly, question everything, and embrace the joy of learning. 　　I am for the American Dream in all its rich promise – the idea that opportunities are shared widely and that access to education is within reach for the many, not the few. 　　毕业典礼教师英语发言稿3 　　Graduates of the Class of 20xx, family members, and friends: 　　Good morning. It"s a privilege to be here with you today. Commencement is a time of beginnings and endings; of looking to the future with hope while saying farewell with both joy and, perhaps, nostalgia. It is a jumble of emotions for all of us – and a field-day for a psychologist! Enjoy all those feelings: it"s hard to imagine you"ll have an experience quite like this again. 　　So, there is a wonderful Yale tradition that I would like to honor right now: 　　So, may I ask all of the families and friends here who are today to rise and recognize the outstanding – and graduating – members of the Class of 20xx? 　　And now, may I ask the Class of 2019 to consider all those who have supported your arrival at this milestone, and to please rise and recognize them? 　　Thank you! 　　毕业典礼教师英语发言稿4 　　In September 1974, Kingman Brewster, then president of Yale, spoke to members of the Class of 1978, seated right where you are now. He told them, “Many of us have just been on a ten-year trip of moral outrage: anti-Wallace, anti-War, and anti-Watergate. We have been so sure about what we were against that we have almost forgotten how difficult it is to know what we are for and how to achieve it.” 　　Does this sound familiar? Today, perhaps more than ever, it is easy to know what you"re against. And it"s far more difficult to say what you"re for. 　　What we"re against is going to be different for each of us. Maybe you"re against border walls and I"m against guns; your neighbor is against trade wars and your cousin is against abortion. For some, capitalism is the problem, while others fear the specter of socialism. By this point, I bet all of you are against sitting in old buildings with no air conditioning, listening to a long speech! So, I"ll get to the point… 　　How many of you have ever seen a Marx Brothers movie? [Right, pretty good.] So, although I"m not mistaken for Groucho Marx as often since I shaved my moustache, I…I still do…do have a weakness for his humor. 　　And one of Groucho"s best performances, of course, is when he plays a college president. (It is a funny role!) So, in the opening scene of the movie Horse Feathers, Groucho, the new president of Huxley College, is told that the trustees have “a few suggestions” for him. Then he breaks into this song: 　　“I don"t know what they have to say 　　It makes no difference anyway 　　Whatever it is, I"m against it 　　No matter what it is or who commenced it 　　I"m against it 　　Your proposition may be good 　　But let"s have one thing understood: 　　Whatever it is, I"m against it.” 　　毕业典礼教师英语发言稿5 　　I encourage you to look up the scene on YouTube – but not right now – because it"s still a very funny piece. And it"s funny because it"s ridiculous, but also because it contains a kernel of truth. And the truth applies not only to college presidents, but to all of us. 　　How many times have we decided we"re against an idea before we"ve even heard it? How guilty are we of deciding “I"m against it” without even knowing what “it” is? 　　Many times, we know what we"re against based on who is saying it. If an idea comes from a certain public figure, politician, or media outlet, we already know how we feel. Partly this is because our public discourse has become so predictable. We"ve lost the capacity for surprise, for revelation. 　　Speaking of predictable, here is the moment where an ambassador of an older generation – that would be me – tells millennials – most of you – about the evils of social media! But hear me out… 　　Obviously, social media has transformed our lives and our relationships. It obviously has many advantages, allowing us to share news and information quickly with people around the world. But it also heightens our sense of outrage and speeds up arguments, depriving us of the time and space for careful reflection. 　　Bombarded with notifications, pressured to respond before the media cycle turns over, we tap out our position – our opposition – in seconds. It"s easy to be against something in fewer than 280 characters. It"s far more difficult to articulate what you are for – and to do it at warp speed. ;

I am a third year master major in automation at Shanghai Jiao Tong University, P. R. China. With tremendous interest in Industrial Engineering, I am writing to apply for acceptance into your Ph.D. graduate program.Education background In 1995, I entered the Nanjing University of Science & Technology (NUST) -- widely considered one of the China"s best engineering schools. During the following undergraduate study, my academic records kept distinguished among the whole department. I was granted First Class Prize every semester, and my overall GPA(89.5/100) ranked No.1 among 113 students. In 1999, I got the privilege to enter the graduate program waived of the admission test. I selected the Shanghai Jiao Tong University to continue my study for its best reputation on Combinatorial Optimization and Network Scheduling where my research interest lies. At the period of my graduate study, my overall GPA(3.77/4.0) ranked top 5% in the department. In the second semester, I became teacher assistant that is given to talented and matured students only. This year, I won the Acer Scholarship as the one and only candidate in my department, which is the ultimate accolade for distinguished students endowed by my university. Presently, I am preparing my graduation thesis and trying for the honor of Excellent Graduation Thesis. Research experience and academic activity When a sophomore, I joined the Association of AI Enthusiast and began to narrow down my interest for my future research. In 1997, I participated in simulation tool development for the scheduling system in Prof. Wang"s lab. With the tool of OpenGL and Matlab, I designed a simulation program for transportation scheduling system. It is now widely used by different research groups in NUST. In 1998, I assumed and fulfilled a sewage analysis & dispose project for Nanjing sewage treatment plant. This was my first practice to convert a laboratory idea to a commercial product. In 1999, I joined the distinguished Professor Yu-Geng Xis research group aiming at Network flow problem solving and Heuristic algorithm research. Soon I was engaged in the FuDan Gene Database Design. My duty was to pick up the useful information among different kinds of gene matching format. Through the comparison and analysis for many heuristic algorithms, I introduced an improved evolutionary algorithm -- Multi-population Genetic Algorithm. By dividing a whole population into several sub-populations, this improved algorithm can effectively prevent GA from local convergence and promote various evolutionary orientations. It proved more efficiently than SGA in experiments, too. In the second semester, I joined the workshop-scheduling research in Shanghai Heavy Duty Tyre plant. The scheduling was designed for the rubber-making process that covered not only discrete but also continuous circumstances. To make a balance point between optimization quality and time cost, I proposed a Dynamic Layered Scheduling method based on hybrid Petri Nets. The practical application showed that the average makespan was shortened by a large scale. I also publicized two papers in core journals with this idea. Recently, I am doing research in the Composite Predict of the Electrical Power system assisted with the technology of Data Mining for Bao Steel. I try to combine the Decision Tree with Receding Optimization to provide a new solution for the Composite Predictive Problem. This project is now under construction. Besides, In July 2000, I got the opportunity to give a lecture in English in Asia Control Conference (ASCC) which is one of the top-level conferences among the world in the area of control and automation. In my senior year, I met Prof. Xiao-Song Lin, a visiting professor of mathematics from University of California-Riverside, I learned graph theory from him for my network research. These experiences all rapidly expanded my knowledge of English and the understanding of western culture.I hope to study in depth 英语自我介绍 In retrospect, I find myself standing on a solid basis in both theory and experience, which has prepared me for the Ph.D. program. My future research interests include: Network Scheduling Problem, Heuristic Algorithm research (especially in GA and Neural network), Supply chain network research, Hybrid system performance analysis with Petri nets and Data Mining. Please give my application materials a serious consideration. Thank you very much.

The report is lacking thoroughness and detail . 这个 报告 是不完全的。 The officer reported his men in position . 那军官 报告 其部下已到位。 We are collecting the stuff for the report . 我们正为 报告 收集资料。 I "ll start out to write my paper tomorrow . 我计划明天写读书 报告 。 He submitted the report to the mittee . 他向委员会呈交了一份 报告 。 His report aroused the interest of all . 他的 报告 引起了大家的兴趣。 The report concentrated on miptary matters . 报告 集中谈的是军事问题。 These autopsy protocols have to be signed . 这些验尸 报告 必须签署。 Improvements did flow from the report . 这个 报告 确实也带来了一些改进。 The o market reports contradict each other . 这两份市况 报告 互相矛盾。 Don"t bring me probabipties, professor . 别再向我 报告 模棱两可的情报，教授。 At the meeting i gave a long report . 我在会上作了长篇 报告 。 I informed the president and the chief of staff . 我向总统和参谋长做了 报告 。 You can report that he stood . 你在 报告 中可以说他是站著的。 I have here a signed statement . 我这里有一份签了字的 报告 。 He would be better off going to the popce about it . 他最好把这件事 报告 警方。 We have glorious news for you . 我们有个好消息向大家 报告 。 The report does not jibe with the facts . 报告 与事实不符。 I *** ay came back and reported the bleak news . 伊斯梅回来 报告 了令人丧气的消息。 She drew my attention to an error in the report . 她要我注意 报告 中的一处错误。 The testimony talpes with the report . 证词与 报告 吻合。 There were no spdes and no financial reviews . 既没有幻灯片，也没有财务 报告 书。 I take this opportunity to report to you about a matter . 顺便向各位 报告 一件事。 He municated the letter to the king"s ministers . 他把这封信的情况 报告 了政府。 Report as soon as anything happens . 一有动静就来 报告 。 The speaker explained these questions one by one . 报告 人对这些问题逐一作了说明。 Please capitapze the report . 请用大写字母写这份 报告 。 He held out a bound report . 他拿出一份装订好了的 报告 。 Other countries have reported similar findings . 其它国家也 报告 了类似的调查结果。 His report was semi-ilpterate . 他的 报告 写得半文半白。

英语专八听力精选词汇 　　引导语：英语专八听力精选词汇，由应届毕业生培训网整理而成，谢谢您的.阅读。 　　1. constitutional宪法的 宪法规定的 　　As ambassador to France， Benjamin Franklin encouraged the french to help Georgy Washingdon. After the war， he attended the American Constitutional Congress. 　　2. consultant顾问 专科医生 　　By the way， Jane， did you talk to the consultant about our new health program? 　　I contacted his office， but his secrectary said he would be out for lunch until 2. 　　3. consume消耗 喝光 　　The human body is a remarkable food processer. as a adult， you can consume over a ton of food per year， and still not gain or lose a pound of body weight. 　　4. contact接触 联系 与u2026取得联系 　　The virus can be highly infectious. If you come in contact with a victimu2018s blood or other body fluids， you can get sick， too. 　　Mary， could you please tell thomas to contact to me， I was hoping him would be able to help me out with the freshmen orientation program next week. 　　I would certainly tell him If I saw him， but I havenu2018t see him around for quite a few days. 　　5. continue继续 延续 　　Until marriage again become a serious important part of peopleu2018s lives， weu2019ll probably continue to see a high rate of divorce. 　　6. confidence信任 信赖 信心 自信 　　Iu2018ve never seen you have such confidence before in the exam. 　　Itu2018s more than confidence! Right now I feel if I got less than A， it will be the fault of the exam itself. 　　7. confirm证实 肯定 确认 　　When the docotor examed Wilt， the docotor confirmed Wiltu2018s fears. The doctor told Wilt that he had a broken bone in the wirst， and he couldnu2019t play anymore. 　　8. consequently所以 因此 因而 　　Fishes are caught when they are on the way upstream to lay eggs， Consequently， not enough fished are left to reproduce in large numbers. 　　9. consider考虑 认为 把u2026看作 　　Most Americans are consider to success when they make a name for themselves. 　　10. constitude构成 形成 建立 　　Professor Stevenson， as a economist， how do you look upon the surging chinese ecnomy? does it constitude a threat to the rest of the world? 　　I believe chinau2018s economics success should be seen more as an opportunity than a threat， those who look upon it as a threat overlooked the benefit of chinau2019s growth to the world economy， they also lack the understanding of elementary economics. 　　11. concept概念 观念 设想 　　Do you think home video players would replace movie theaters and force them out of the entertainment businesses? 　　We certainly face to the great challenge from the DVD industry， thatu2018s why I think we have to revolution our concept about the movie showing. As I said， the movie theater should not just be a place to watch a film， but place to meet people. 　　12. concerning关于 　　You must be familiar with all safety preceduling operation and maitainment this equipment. 　　13. concert音乐会 演奏会 　　Did you see just now， I want to ask her to go with us to the concert tonight. 　　She must be around somewhere. You might still be able to catch her. 　　14. conduct进行 管理 举止 行为 　　Whatu2018s considered typical popular conduct in one country maybe regarded as odd， inproper or even rude in the other. 　　15. conference会议 正式会议 讨论会 　　I thought you are going to call me last night about the plans for the conference on language teaching. 　　Sorry， I should have. But tom and Jane stopped by， and stayed until midnight. 　　16. contract合同 契约 　　You have the right to cancel the contract at anytime up to 7 working days after the date you send your acceptance form to us. 　　17. contribute作出贡献 有助于 　　When her youngest child reach the school age， jane decided to go back to work， she felt she should contribute to the household finances. 　　18. contribution共线 促成作用 　　As ambassador to France， Benjamin Franklin encouraged the French to help Georgy washington. After the war， he attended the American Constitutional Congress. This was his last contribution for he died later that year. 　　19. conrol控制 　　International rescue works brought equipment to Zaire soon after the outbreak occurred， now the disease appears to be under control. 　　20. convention习俗 公约 大会 定期大会 　　Many Europeans states supported Dunant and on 22th August 1864 the first Geneva convention was signed. 　　21. crash碰撞 坠毁 破裂声 　　Cars will be automatically controlled by a computer， all the driver will have to do is say where to go and the computer will do the rest. It will become possible for cars to crash into one another.

我的名字是xxx，意思是初生的朝阳温暖的照耀人间。而我的朝阳，是文学。文学浓缩和提炼了人类对自身精神的不懈追求。其中所蕴含的灿烂文化，给我带来难以言喻的美感，其中所包含的深刻思想，给我以人生的教益和启迪。 My name is xxx, it means the rising sun warmly shinning on the world. As for me, my rising sun is literature. Literature condenses and refines mankind"s relentless pursuit of personal essence or spirit and the splendid culture that embodies with it, gives me an aesthetic feeling that is indescribable and the profound thoughts within have educated and edified my life. 最初，我的父亲带领我进入文学的世界。父亲曾是《北京晚报》的一名记者，儿时每晚父亲俯桌笔耕的背影，连同那盏台灯发出的桔色灯光，让我觉得文学和写作有着温暖的气息，也使我生出对它的向往。三岁识字，五岁诵诗，七岁作文。初中一年级，北京市作文比赛二等奖，初中三年级，全国中学生作文比赛二等奖。从小，注定了我与文学解不开的缘分。 From the early beginning, it was my father who led me into the world of literature. My dad was a journalist of ‘Beijing Wan Bao"; every night, the view of his back bending over the table and writing furiously, coupled with the orange light illuminated from that reading lamp, they let me feel a sense of warmth in literature and writing which triggered my longing for it. I could read at three, recite poems at five and write essays at seven. I scored a second prize in a Beijing composition contest when I was in junior middle one; and at junior three, I collected another second prize in the National Middle School Students" Essay Writing Contest. So my inextricable attachment to literature was predetermined in early childhood. 2002年，我以北京市xx区第一名（全区应届考生4000余人）的成绩通过高考，进入xx大学中国语言文学系学习。教授都是中文领域的大师，跟随大师学习，我掌握了更深厚的文艺理论知识，提高了学术能力。 毕业时，我写的毕业论文得到了A，并被评为优秀学士论文。专业课总平均分87.1分（指除英语，数学等基础课程以外的中文专业课程），班级排名12％。 In 2002, I entered xx University majoring in Chinese Language Literature with a credential of the highest college examination scores in xxx District of Beijing (there were more than 4000 students). My professors were all masters in the field of Chinese Literature, and I had learnt from them a vast knowledge of literature and arts theories which enhanced my academic ability. I obtained an ‘A" in my graduation thesis which was judged to be an outstanding bachelor thesis. My total average score in the specialized subject was 87.1points ( excluding basic courses like English, Maths, etc.) and I was ranked 12th in the class.大学期间，在校内，我担任了校报《中文新天地》的编辑，并和同学一起创建了中文系第一份文艺系刊《太阳石》。 在校外，2005年7月－2006年2月，我被北京电视台《身边》栏目组录取，成为一名实习编辑。高强度的工作锻炼出了我更强的耐力，也让我更好的把专业与实践相结合，对学习有了新的认识。半年的实习结束后，我以优秀的工作成绩得到了上级的嘉奖。 During my college years, I was the editor of our college newspapers ‘The Chinese New world ", and with the help of some fellow students, I also founded the first literature and arts publication of the Chinese Studies Department called ‘The Sun Rock". Between July 2005 and February 2006, I was recruited by Beijing TV"s program ‘Shen Bian" production group to be a trainee editor. The training derived from the strong demands of the job had enhanced my fortitude, enabled me to better combine my profession with practice and refreshed my cognition in learning. After the half-year training stint, I was commended by my superior for the excellent achievements in my work. 大学时我的时间都用来研究专业课和阅读书籍，忽视了对英语的学习，导致了英语成绩不高，并影响了我的GPA最遗憾的事。我意识到人需要全面的发展，所以毕业后一直自学英语，并于今年参加了xxx的考试。 2006年6月毕业后，我应聘《3。15商品与质量》周刊社，成为了一名记者，继续已过逝父亲的新闻理想和事业，这也是母亲对我的愿望。然而，我心中的梦想仍然是继续学习，并对文化的传播与各国文化比较产生了兴趣。2007年1月，我终于得到了母亲的同意，如愿来到贵国。在xx大学国际语学院学习期间，我获得了平均分87.3的优秀成绩和出勤率满勤的奖状，并得到了语学院老师的赞扬。During my college years, I concentrated on studying my specialized subject and reading, totally neglected my English studies and ended up with poor results which had subsequently affected my GPA. This was really a great pity. I finally realized that an individual should have an all-round development; so I took up self-studied English after my graduation and I had entered XXX Examination this year. After my graduation in June 2006, I became a journalist of ‘315 Weekly" to continue my father"s journalistic ideal and career, this was the wish of my mother as well. However, my aspiration was to continue my studies; and I became interested in cultural diffusion and the comparisons of different countries" cultures. My wish was answered in January 2007 when I finally came to your country with the blessings of my mother. During the period in International Language Institute of XX University, I had attained a high score of 87.3 points average as well as a full attendance award; I had also received commendation from teachers of the institute.

Written application is as follows: The loose farmland built an university professor good: Very suddenly of write a letter to you really embarrassed, I call beard loyalty benefit, is 1 was born at China Anhui of 22-year-old girl, 2004 get into medicine department university medical science in the Anhui examination profession undergraduate course study, will in 2009 June graduation.Want to apply for your 2009 October old age of graduate student, get into monk study later on of course. Attend school motiveI want participate your topic research of inception the motive be because of my grandpa, I grow up together with grandpa since the childhood, the grandpa send me to kid"s park, take me to go out to play, the grandpa open laughter be me childhood of all memory, but at 2005 my university be grade two of time the grandpa suffered from an Alzheimers disease, from now on he no longer remember family, no longer have laugh heartily, that time since I urgent of wanting and find out method go to treatment my grandpa.Grandpa"s fall ill has already had 4 year, I believe there are still many elephant grandpas and similar old mans in China because of senile dementia but ability no longer have with family share of time.The old age of China turn gradually severity and according to investigate, 60~69 years old is 1% ～ 2%;70~79 years old is 4% ～ be 8%, 80 years old above is 15% ～ is 20%.On these grounds calculate an our country to have a senile dementia a sufferer around 5,000,000 it many.In addition to senile dementia still have old age disease of prevent health care from etc. problem.But the old age of the our country health care related work but have never open to launch.Japan is a longevity population in the world most of nation, for old age health care"s etc. have very deep of research, so I want to go to Japan study these knowledges to help those old people that need to be help.Build an university is I always like of university, it pay attention to graduate student education, development student of independence research ability, all of this is don"t of the university hard to do.The old age stupid most beard depend on a family nursing and recover from illness, so I want to follow behind your study this aspect of relevant knowledge. Profession backgroundOur universities pay attention to the student"s foundation education, so totally set up 48 related academics during the period of university of study, among them Medicine, surgery, physiology, pathology, breath etc. medical science foundation lesson, also study with experiment related of statistics learn, experiment design etc. academics, believe would rightness later of research study have certain of help.Once once acquired to scholarship during the period of university, passed English is six classes, the study passed Japanese x-rated, and now is just prepare Japanese of 08 years a class examination and TOEFL. Funds sourceMy father is the employee of medical college, and have oneself of factory, the mother be the nurse in the hospital, their incomes be all settled, and study abroad to me of affair very support.Just at aggressive prepare and plan, help I can next year smooth go to Japan study. Future research plan and targetResearch planResearch purposePopulation advanced age"s turn is a global trend, the our country advanced age turn progress positive continuously speed.Old age health the problem more and more cause a government and health policy-making agency of concern, with x-rated prevention is direction, have plan system the ground carry on a patient, Gao Wei2"s crowd and health crowd management, possibly decrease complications and condition depravation.Lower the death rate is an exaltation old people existence quality of first important event.Reasonable meal, much food fresh vegetable fruit, increment the meal fiber absorb quantity, control weight, quit smoking, limit wine, should avoid spirit strain, attention mental state spirit hygiene, overcome inaction bad mental state. Research contentsA, the influence of the living environment upon the old man mental state and health, according to existing old man of life the appearance mostly can is divided in to live in an old people"s home alone, with the old companion live together to live in the old people"s home, lonely, with the old companion live together, alone with the sons and daughters live, and old companion together with the sons and daughters live etc. six kinds of appearance.Because the environment Chinese medicine treat the level of the facilities and the mental state appearance of the old man influence old man life quality, for example the medical treatment, nursing, daily life look after and the health level higherly retire to enjoy life organization, can work well various familiar disease, much outbreak of health education and medical treatment nursing, early detection, early make a diagnosis and give treatment, prevent°from disease development, and satisfy old people spirit Wei book and mental state appease of need. Two, toughen, the study is for the prevention of the Alzheimer"s Disease.1, exaltation old people life quality, recover from illness train to the pass importance.Be advantageous to prevent°froming discard to atrophy with sex muscle etc. discard to use comprehensive advertise for of creation, make muscle and discard of muscle Jian use sex crispation not easy creation, availably prevent°from a body crispation and don"t paralyze side of the muscle atrophy.In the meantime, relief to some extent of uneasy, valid prevention old age suppress Yu and Alzheimers disease of occurrence.2, study for recover from illness of senile dementia function. Three, health education for old people QOL of exaltation of function, according to the old people"s physiology, mental state and pathology characteristics, provide valid of health education, exaltation old age sufferer of life quality, development old age sufferer ego nursing ability, prevention complications, ease sufferer"s family members and society of burden.Instruction from the food, use a medicine instruction, life style instruction, family nursing, mental state instruction, safety behavior instruction. For the sake of completion above conceive of research plan, I will effort study old age concern etc. related academics, and effort exaltation oneself of language level, fight for attain with the aged communication have no obstacle, better completion research planAfter the graduation of plan, graduation empress I want to continue study doctor course, perhaps return to country to make oneself of contribute, basis circumstance decision. FinallyTeacher, I with gratitude you patience of finished see this letter, I know me is not what famous brand the graduate student of university, our schools be just a province to belong to point university, and my Japanese level also not Gao, but for meaning my sincerity, I wroted this letter in Japanese.Just want show you I at effort, although do of still very not enough, the hope attain had better.

选A这里是非谓语动词作定语。显然，是“被邀请”，动作和逻辑主语是被动的关系，因此选过去分词

　　英语语法试题的存在，是为了让大家更好地学习语法。下面是我给大家整理的英语语法试题，供大家参阅! 　　英语语法试题1 　　1. Ms Nancy didn"t mind at all ______ to the ceremony. 　　A. being not invited B. not being invited 　　C. not inviting D. not to be invited 　　B 　　2. "_____ your meeting is!" he offered them his sincere congratulations. 　　A. How a great success B. What a great success C. How great success D. What great success 　　B success 名词，保留远动词含义"成功"是不可数名词;如用来代替具体的人(成功者)或具体的事(成功的事情(东西))是可数名词。故排除C,D;A中how是副词，如改成how great a success就是正确的。 　　3. We must remember that _____fashion is not the most important thing in _______ life. 　　A. /; the B. /; / C. the; / D. the; the 　　B 抽象名词不特指时，前不用冠词。 　　4. It _____ quite a few years _____ the accused was declared innocent and set free. 　　A. was; since B. is; that 　　C. will be; when D. was; before 　　D 如将A项中was, since改成is, since是正确的;即从句中谓语先发生。如用B项，是强调句，而强调句前后两个谓语动词在时间上必须一致(a);被强调部分能还回原句中(b)，即因为句中was declared是过去时, B项中is改成was;因为句中was declared是非延续性动词，在years后加上ago将"一段" 时间变成"一点"就是正确的。C 项前后时间不一致。 　　5. The professor said he could talk on _____ interested the audience. 　　A. any topic B. which topic 　　C. whichever topic D. the topic he thought it 　　C whichever已失去疑问含义，等于 anything that，表示强调; 而 which topic中 which保留疑问含义，译成"哪一个题目"，不符合句义。而A和D中缺少连词。 　　6.Under no circumstance _____ to tell lies to parents. 　　A. children are allowed B. are children allowed C. children will allow D. will children allow 　　B.含有否定意义的副词及介词短语放在句首时，句子中主语和谓语用部分倒装。 　　7.Modern science and technology has _____ communication between people far apart. 　　A. made convenient B. made it convenient 　　C. made it convenient for D. made it convenient to 　　A 题目中has made是谓语，communication between people far apart短语是宾语，convenient是宾语的补语，被前置。如用B项,it是形式宾语代替不定式或从句。 　　8.I heard that you really had a wonderful time at John"s birthday party, _____? 　　A. didn"t I B. didn"t you 　　C. hadn"t you D. will you 　　B含宾语从句和定语从句的主从复合句，反意疑问句随主句变;但是在含有宾语从句的住句中主语是第一人称时反意疑问句随从句一致。 　　9.The great use of school education is not so much to teach you things _____ to teach you the art of learning. 　　A. as B. that C. than D. but 　　10.No matter how frequently _____ the works of Beethoven always attract a large number of people. 　　A. performing B. performed 　　C. to be performed D. being performed 　　B 在让步，时间等状语从句中，如果主从句中主语一致，从句中谓语含 be动词，可以将从句中的主语和 be 省略，即在how 后加they(the works) are，再分别与选择项搭配后，就会发现正确答案是B。 　　11._____ their real economic situations, they got some relief fund from the government. 　　A. Considering B. Considered C. Having been considered D. Being considered 　　A considering "考虑到"，而 considered "被认为"，根据全句含义，句中主语they和considering是主动关系，因此选择项。 　　12.Tina _____ have known the truth, or she would have told us. 　　A. mustn"t B. shouldn"t C. can"t D. needn"t 　　C 　　13.There are some police cars in front. What do you suppose _____? 　　A. is the matter B. is happened C. is the wrong D. the trouble is 　　A 　　14._____ of water makes Death Valley a desert, but it is by no means devoid. 　　A. Lacking B. Being lack C. Because of lack D. Lack 　　D lack 作名词，后加of短语。如用A项,lacking是及物动词的动名词，后面不用介词of或作不及物动词,后面加介词inu201e。 　　15. In recent years much more emphasis has been put______ developing the students productive skills. 　　A. onto B. in C. over D. on 　　D put/ place/ lay emphasis on 是固定搭配，表示"强调，注重。" 　　16. A survey was carried out on the death rate of those who were infected by SARS, ________were surprising. 　　A. as results B. which results C. the results of it D. the results of which 　　D the results of which 等于whose results，是非限制性定语从句。 　　17. The organization broke no rules, but ______had it acted responsibly. 　　A. neither B. so C. either D. both 　　A 　　18. Many workers were organized to clear away ______remained of the World Trade Center. 　　A. those B. that C. what D. where 　　C 该题空格处缺少的是连词，且在从句中作主语，所以排除A,D; that在名词性从句中只起连接作用。 　　19. My train arrive in New York at eight o"clock tonight. The plane I would like to take from there ______by then. 　　A. would leave B. will have left C. has left D. had left 　　B 　　20. The professor could hardly find sufficient grounds _____his arguments in favor of the new theory. 　　A. to be based on B. to base on C. which to base on D. on which to base 　　D on which to base his arguments in favor of the new theory = The professor will base his arguments in favor of the new theory on sufficient grounds. 　　英语语法试题2 　　1. I told Sally how to get here, but perhaps I _______ for her. 　　A. had to write it out B. must have written it out 　　C. should have written it out D. ought to write it out 　　2. —There were already five people in the car but they managed to take me as well. 　　—It _______ a comfortable journey. 　　A. canu2019t be B. shouldnu2019t be C. mustnu2019t have been D. couldnu2019t have been 　　3. Itu2019s nearly seven ou2019clock. Jack _______ be here at any moment. 　　A. must B. need C. should D. can 　　4. Johnny, you _______ play with the knife, you _______ hurt yourself. 　　A. wonu2019t; canu2019t B. mustnu2019t; may C. shouldnu2019t; must D. canu2019t; shouldnu2019t 　　5. The fire spread through the hotel very quickly but everyone _______ get out. 　　A. had to B. would C. could D. was able to 　　6. —When can I come for the photos? I need them tomorrow afternoon. 　　—They _______ be ready by 12:00. 　　A. can B. should C. might D. need 　　7. —I stayed at a hotel while in New York. 　　—Oh, did you? You _______ with Barbara. 　　A. could have stayed B. could stay C. would stay D. must have stayed 　　8. —Are you coming to Jeffu2019s party? 　　—Iu2019m not sure. I _______ go to the concert instead. 　　A. must B. would C. should D. might 　　9. I was really anxious about you. You _______ home without a word. 　　A. mustnu2019t leave B. shouldnu2019t have left C. couldnu2019t have left D. neednu2019t leave 　　10. —Is John coming by train? 　　—He should, but he _______ not. He likes driving his car. 　　A. must B. can C. need D. may 　　11. A left-luggage office is a place where bags _______ be left for a short time, especially at a railway station. 　　A. should B. can C. must D. will 　　12. I wonder how he _______ that to the teacher. 　　A. dare to say B. dare saying C. not dare sayD. dared say 　　13. When he was there, he _______ go to that coffee shop at the corner after work every day. 　　A. would B. should C. had better D. might 　　14. It has been announced that candidates _______ remain in their seats until all the papers have been collected. A. can B. will C. may D. shall 　　15. How _______ you say that you really understand the whole story if you have covered only a part of the article? A. can B. must C. need D. may 　　16. —I hear youu2019ve got a set of valuable Australian coin. _______ I have a look? 　　—Yes, certainly. A. Do B. May C. Shall D. Should 　　1. C。“ought to / should have+过去分词”表示后悔当初该做但却没做某事。“u201e也许我本该把详细地址写给她的。” 　　2. D。“couldnu2019t have+过去分词”表示对过去情况的推测。既然小汽车上“已有五人”，且是“设法”才把你带去的，如此拥挤，旅途当然“不可能”舒服。 　　3. C。nearly 暗示“时间不早了”，Jack“按理应当(should)随时(at any moment)”都有可能到达这里。must 语气过强;can 一般不用于肯定推测;need 意义不通，也不用于肯定句。 　　4. B。mustnu2019t(不许、千万不)表示禁止。may 表示可能性。句意为“你千万不要玩刀子，可能会弄伤自己的”。 　　5. D。表示过去具体某次“能够”做成某事只能用 was / were able to 而不用could。 　　6. B。should 表示按理应当，大概。can 一般不用于肯定推测;用 might 语气太不肯定，顾客可能走掉。 　　7. A。could have done 表示本可以做但却没有做的事。句意为“你本来可以住在 Barbara 那儿的”;而 must have done 只表示有把握的肯定推测，这与前面具有疑问语气的 Oh, did you?不符。 　　8. D。语境明显提示“我可能(might)要去听音乐会” (from www.yygrammar.com)。 　　9. B。表示轻微的责备，句意为“我真的好担心你啊。你当时本不该不说一声就离开家的”。 　　10. D。由“他自己喜欢开车”这一习惯推断，“他可能不会(may not)坐火车来”。can not“不 　　可能”，语气太肯定。 　　11. B。can 表示“可以”。should(应该), must(必须), will(愿意)均不符合语境。 　　12. D。dare 作行为动词时,一般接 to do，但疑问式或否定式中 to 可以省略，此句有疑问口气。 　　13. A。would 表示过去的习惯(from www.yygrammar.com)。 　　14. D。在规章中告诫应考者，在收完所有试卷前“必须”留在教室里。 　　15. A。can 在疑问句中，表示疑惑、怀疑，根据情况可译作“能、可以”等。 　　16. B。may 表示请求对方允许，即：“我可以做u201e吗?” 　　英语语法试题3 　　1. The first textbooks _______ for teaching English as a foreign language came out in the 16th century. 　　A. having written B. to be written C. being written D. written 　　2. —You were brave enough to raise objection at the meeting. 　　—Well, now I regret _______ that. 　　A. to do B. to be doing C. to have done D. having done 　　3. We agreed _______ here but so far she hasnu2019t turned up yet. 　　A. having met B. meeting C. to meet D. to have met 　　4. The boy wanted to ride his bicycle in the street, but his mother told him _______. 　　A. not to B. not to do C. not do it D. do not do 　　5. Paul doesnu2019t have to be made _______. He always works hard. 　　A. learn B. to learn C. learned D. learning 　　6. _______ in thought, he almost ran into the car in front of him. 　　A. Losing B. Having lost C. Lost D. To lost 　　7. The patient was warned _______ oily food after the operation. 　　A. to eat not B. eating not C. not to eat D. not eating 　　8. The Olympic Games, _______ in 776 B.C., did not include women players until 1912. 　　A. first playing B. to be first played 　　C. first played D. to be first playing 　　9. I would love _______ to the party last night but I had to work extra hours to finish a report. 　　A. to go B. to have gone C. going D. having gone 　　10. European football is played in 80 countries, _______ it the most popular sport in the world. 　　A. making B. makes C. made D. to make 　　11. When I got back home I saw a message pinned to the door _______ “Sorry to miss you; will call later.” 　　A. read B. reads C. to read D. reading 　　12. The purpose of new technologies is to make life easier, _______ it more difficult. 　　A. not make B. not to make C. not making D. do not make 　　13. Robert is said _______ abroad, but I donu2019t know what country he studied in. 　　A. to have studied B. to study 　　C. to be studying D. to have been studying 　　14. The managers discussed the plan that they would like to see _______ the next year. 　　A. carried out B. carrying out C. carry out D. to carry out 　　15. _______ such heavy pollution already, it may now be too late to clean up the river. 　　A. Having suffered B. Suffering C. To suffer D. Suffered 　　16. Having a trip abroad is certainly good for the old couple, but it remains _______ whether they will enjoy it. A. to see B. to be seen C. seeing D. seen 　　17. The research is so designed that once _______ nothing can be done to change it. 　　A. begins B. having begun C. beginning D. begun 　　18. It is said that in Australia there is more land than the government knows _______. 　　A. it what to do with B. what to do it with C. what to do with it D. to do what with it 　　19. A cook will be immediately fired if he is found _______ in the kitchen. 　　A. smoke B. smoking C. to smoke D. smoked 　　20. She looks forward every spring to _______ the flower-lined garden. 　　A. visit B. paying a visit C. walk in D. walking in 　　1. D。表示“被动、完成”用过去分词作定语。 　　2. D。regret doing sth 表示对已经发生的事感到“后悔”;regret to say / tell / inform / announce 用以报告令人不快之事，表示对将要说的话感到“遗憾、抱歉”，主语通常是 I / we, regret 用一般现在时。 　　3. C。agree 只能接不定式，在谓语动之后发生，用一般式，选 C。 　　4. A。根据句型 tell sb (not) to do sth，排除 C 和 D;当不定式的动词是前面已出现过的相同的动词时，为避免重复，通常省略 to 后的内容，只保留 to, 所以只有 A 对。 　　5. B。make sb do sth 的被动式为 sb be made to do sth(某人被迫做某事)。 　　6. C。考查过去分词作状语。Lost in thought=As he was lost in thought。be lost in thought(沉思)是固定搭配;这类习惯表达还有 be caught in the rain(遭雨淋), be dressed in red(穿着红衣), be seated(就座)等。 　　7. C。本句是 warn sb (not) to do sth 的被动式(from www.yygrammar.com)。 　　8. C。因 The Olympic games 与 play 是被动关系，排除 A 和 D;不定式的被动式，表示未来的动作，排除 B。表示“被动、完成”，用过去分词。 　　9. B。would love / like 后面只能接不定式，排除 C 和 D。表示过去未曾实现的愿望，后接不定式完成式，故选 B。 　　10.

托福写作技巧及思路解析 　　引导语：下面我就给大家带来托福写作技巧及思路解析，希望能够帮助到您，谢谢您的阅读 　　一、运动兴趣类话题 　　(A/D) Peopleshould take time to relax with hobbies or physical activities that are verydifferent from what they do at work. 【2014.7.6 ML】 　　托福写作思路解析： 　　主论点：同意 　　思路： 　　1. 让人全面发展：well-rounded: mentally and physically active 　　2. 扩大社交圈people from all walks of life / like-minded peers 　　3. 放松：relax=unwind = loosen up by doing something/ take their mind off their busy work/refreshed and recharged 　　类似题目： 　　1. Workers would be much happier if they aredoing different types of tasks during their workday than doing the same task.(130412NA) 　　2. It is more likely for people with moreskills to succeed. 　　必背话题语料： 　　1. 让人全面发展：well-rounded: 　　Developinghobbies or physical activities different from daily work can make peoplebetter-rounded. In other words, those people who are used to a sedentary lifestylewill become mentally and physically active. 　　2. 认识各行各业具有相同兴趣的人make acquaintance with like-minded peersfrom all walks of life. 　　People withhobbies or physical activities different from their jobs will have the chanceto make acquaintance with like-minded peers from all walks of life. 　　3. 更好的放松方式a better outlet of loosening up (relax=unwind = loosen up by doing something/ take their mind off their busy work/refreshed and recharged) 　　Pursuing a hobbywill be a better outlet of loosening up for people with tight and boring workschedule. 　　4、stress relief n. 压力的消除，解压 　　*Hobbies canconnect you with others, which can bring stress relief and social support. 兴趣能让你和别人联络，这就能让压力消除，并且有助于人际关系。 　　5、be overwhelmed by sth. 压力山大，不知所措 　　*Those who feeloverwhelmed by work can benefit from hobbies because they provide an outlet forstress.那些被工作压得喘不过气来的人能从爱好中受益良多因为爱好能提供一种解压的方式。 　　6、besusceptible to sth. 易患u2026;易受u2026影响 　　*People with asedentary lifestyle are more susceptible to obesity and heart diseases. 久坐生活习惯的人更可能罹患肥胖症和心脏病。 　　7、a remedyfor sth. u2026的解决办法 　　*A hobby canserve as a remedy for stress and restore your vitality and whenever you arestressed out. 兴趣爱好可以作为压力的解决办法，在你压力山大的时候恢复精力。 　　8、sharea lot/much/something in common 有共通之处 　　*When two peopleshare something in common, they are more likely to get along. 如果两个人有共同点，那么就比较容易相处。 　　9、chaseaway 赶走;驱逐 　　*While you pursuea hobby, you may discover that you have a talent for something unusual, whichcan chase away any work-related stress. 在你培养一个爱好的时候，你可能会发现你对于某个特别的事物有天赋，这就能驱散你工作的压力。 　　 二、学校教育类话题 　　A high school has decided that all students must take a class in which they learn a practical skill. School administrators are trying to decide whether to hold a class in cooking, managing personal finances or auto repair. Which do you think the school should require students to take? Why? 　　托福写作思路解析： 　　这道题目是一个三选一的题目，这类题目最简单的思考方式，就是从A,B,C三个选项中，选出其中一项，然后说出这一项的好处，然后说出另外两种的缺陷，就可以了。此题，笔者建议选择managing personal finances，具体思路如下 　　全文思路结构： 　　理由一：获得理财能力，可以帮助学生形成理性的消费观，避免攀比心理，从而合理分配自己的零用钱。众所周知，形成合理消费的习惯对于学生现在和未来的生活都起到非常重要的作用。(To begin with, Acquiring the ability of managing money can help students form a rational view of spending and avoid competing mind between each other, thus making them allocating money properly. As we know, the formation of distributing oneu2019s financial resources has a great influence on studentsu2019 current and future life. ) 　　理由二：学习做饭会存在安全隐患，因为学生缺乏安全意识，很容易引起火灾。而且，会浪费时间，因为学生完全可以去餐厅吃饭，而不需要自己做饭。(Secondly, there are a few advantages of learning cooking. For one thing, potential safety hazards may accompany the process of cooking, because students usually lack the awareness of safety, which may result in the outbreak of fire. For another, cooking by students themselves may waste much precious time which can be saved by eating in canteen.) 　　理由三：学习修车对学生来说实用性不强，因为学生出行的方式主要是自行车或做公交车。(Thirdly, learning auto repair is not useful for students because most of them usually go to school by riding bike or taking public transportation.) 　　结尾段：综上所述，我认为学校应该开始的课程是理财课。(Judging from what has been discussed above, it is reasonable to draw the conclusion that schools should require their students to take the course of managing finance. ) 　　三、技能学习类话题 　　It is as important for older people to study or learn new things as it is for younger people. 　　托福写作思路解析： 　　这个题目是一个A=B的题目，笔者建议同意，因为只需分别说出A和B的各一个好处，就可以成功论证具体思路如下： 　　全文思路梳理： 　　理由一：对老年人重要：因为可以锻炼思维，预防记忆力反应力的退化，或者老年痴呆症。(On the one hand, there is no denying that learning new things plays an important role in practicing the thinking of the old and is beneficial for their health. As we all know, itu2019s easier for old people to suffer from the lapse of memory and Alzheimer disease, and mental labor can contribute to preventing these illness.(+具体事例)) 　　理由二：对年轻人重要：学习新的技能可以让年轻人在学习工作中表现优异，在激烈的竞争中脱颖而出。(On the other hand, itu2019s also indisputable that acquiring new knowledge is crucial for the young due to the fierce competition today. In order to outcompete others, youngsters have to develop more skills through learning new things.(+具体事例)) 　　四、古今对比类话题 　　It is as important for older people to study or learn new things as it is for younger people. 　　托福写作思路解析： 　　这个题目是一个A=B的题目，笔者建议同意，因为只需分别说出A和B的各一个好处，就可以成功论证具体思路如下： 　　全文思路梳理： 　　理由一：对老年人重要：因为可以锻炼思维，预防记忆力反应力的退化，或者老年痴呆症。(On the one hand, there is no denying that learning new things plays an important role in practicing the thinking of the old and is beneficial for their health. As we all know, itu2019s easier for old people to suffer from the lapse of memory and Alzheimer disease, and mental labor can contribute to preventing these illness.(+具体事例)) 　　理由二：对年轻人重要：学习新的技能可以让年轻人在学习工作中表现优异，在激烈的竞争中脱颖而出。(On the other hand, itu2019s also indisputable that acquiring new knowledge is crucial for the young due to the fierce competition today. In order to outcompete others, youngsters have to develop more skills through learning new things.(+具体事例)) 　 　五、大学教育类话题 　　The main role of a university professor is to educate students rather than to do research. 　　托福写作思路解析： 　　题目中探讨的核心是老师的角色，而且包含明显的两个方面，即“教育学生”和“做研究”。这样的题目推荐大家使用【让步-转折-递进】式写法，这样每个方面只需想出1-2个理由点即可较容易地展开全文。 　　全文思路： 　　让步段：诚然，大学教授的一个重要的职责是去教育学生，为了帮助他们为将来的事业打下基础。(Admittedly, one of the vital roles of university professors is to educate students for helping undergraduates to lay the foundation for their careers in the near future.)古语有云，师者，传业授道解惑也，上面这句话表明老师是学生获得知识的重要来源。这对于大学生即将踏入职场而言尤其如此。具体而言，一个英语专业的学生需要老师教授正确的`发音和基本的听说读写能力;一个金融专业的学生需要从老师那里获得财会知识。 　　转折段：但不管怎样，教授的另外一个关键的职责是去做学术研究，这样不仅可以推动科研的进步而且还可以提升老师的名气。(Nevertheless, another crucial role of professors is doing academic research in order to promote the advances in scientific research and promote the fame of teachers.)一方面，在大多数国家科研人员主要组成就是高校教师。如果老师集中精力在科研上，国家的科研成果将会更加丰富，也有可能取得更多突破。另一方面，科研领域的成果将会在很大程度上提升老师的名气，因为现在评判老师的一个很重要标准就是科研成果的多少。 　　递进：在我看来，做研究其实比仅仅传授知识更有意义。实际上，很多研究能够让学生参与到研究过程中，从而有效地培养学生们对于某一领域的兴趣，进而激发他们更积极地学习更多知识。(From my perspective, doing academic research is virtually more significant than merely imparting knowledge. In fact, some research can effectively cultivate studentsu2019 interests in a certain field and can thus motivate them to acquire more knowledge in this realm energetically. ) 　　必备短语： 　　1.Just as a saying goes,正如谚语所说： 　　Just as a saying goes, a teacher is the one who could propagate thedoctrine，impart professional knowledge and resolve doubts, which indicates that teachers are the main source of gaining knowledge. 　　2.Faculty from institution of higher education来自高等院校的教职工 　　The researchers and scholars in most countries are mainly composed of faculty from institution of higher education, especially prestigious universities. 　　3.The same is true of .. 对u2026 同理 　　The same is true of college students who are to enter into the employment. 　　4.Spawn research fruits in various fields 在诸多领域产生丰富科研成果 　　More time and energy of professors are dedicated to scientific research, which spawn research fruits in various fields. 　　六、政府环境类话题 　　Government should pay more attention to economic development than to environmental protection. 　　托福写作思路解析： 　　题目大意为：政府应该更加关注经济发展而非环境保护。 　　此题目有明显的两个比较对象，所以可以用波波老师的课堂上讲过的让步—转折—递进的结构来写。具体思路为： 　　让步： 　　Admittedly, economic development can provide people with job vacancies and thus meet their basic need of life. For example, reforms and opening up policy. 　　转折： 　　However, protecting environment is very important for government to improve public health, since a clean environment plays a key role in helping people maintain good health. 　　展开环境的不同方面对人们健康的影响：水，空气污染 　　递进： 　　Actually, it depends on the development stage of a country whether economic development is more important than environmental protection. 　　类似题目： 　　1.Government should pay more attention on health care issues than on environmental issues. 　　2.The most important things for governments to improve public health are to clean the environment. 　　必备短语： 　　1. maintain good health= stay in shape 保持健康 　　Importance should be attached to environmental issues by the government, since a clean environment plays a key role in helping people maintain good health. 　　2. car exhaust emission 汽车尾气排放 　　However, with the increasing number of private car and proliferation of chemical factories, car exhaust emission and waste gas from industries will produce atmospheric pollution and lead to the poor air condition. 　　3. wreak havoc on 对..产生巨大伤害 　　All of these are the causes of environmental deterioration, which will in turn wreak havoc on the health of people. 　　4. the surge of the unemployment rate 失业率激增 　　The surge of the unemployment rate accompanied by the economic recession will incur the social disorder and even chaos. ;

Lesson Three More Crime and Less Punishment 答案: Key to the Exercises II. Vocabulary 1. Practice using the rules of word formation 1)Examine how the words “approval”and “nontraffic”are formed. Find out the meaning of the suffix "-al" and prefix "non-" with the help of a dictionary. approval: approve + -al nontraffic: non- + traffic Suffix "-al", from Latin, is used to form nouns meaning "the act of", e. g. approve + -al ---- approval (n. ) = the act of approving Prefix "non-", from Latin, usually means "not". 2) Turn the following verbs into nouns by adding "-al" and vice versa. Add more words to the list. Verb Noun Verb Noun renew -> renewal arrive <- arrival deny denial disapprove disapproval dismiss dismissal propose proposal refuse refusal withdraw withdrawal survive survival 3) Add the prefix "non-" to the following words and then put them into Chinese. (1) 不侵犯 （6）非专业的；非专业人员 (2）不合作 （7）不抵抗 (3) 不存在 （8）不抽烟者 (4) 非小说作品 （9）不标准的 (5) 不干涉 （10）非暴力 2. Give the opposite of the following. 1) to disapprove 2) uncertainty 3) uncomfortable 4) destruction 5) cheap/inexpensive 6) past 7) rise/increase 8 ) unfeasible/infeasible/impossible/impractical 9) gentle/mild 10) to release 11)minor/unimportant 12) minimum 13) unnecessary 14) powerful 15) unreal 16) to increase 17) to accept 18) to gather/ to collect 19) soft 20) nonviolence 3. Complete the sentences with the expressions listed below in their proper forms. 1) work out to 2) so ... as to 3) due to 4) pay for 5) has charge of 6) was faced with 7) get tough with 8) the other way around 9) works out to/amounts to 10) under (close) supervision 12) works out to 13) under the supervision of 14) amount to 4. Supply three or four verbs/phrasal verbs, or nouns/noun phrases for the following. 1) commit, deter, prevent, punish, reduce (crimes) 2) carry out, conduct, do 3) find, offer, seek, suggest, work out, have 4) carry out, impose, make, present 5) find, gather, give, produce, provide, seek 6) a worker, a class, a proposal, a question, a suggestion, the charge 7) knowledge, experience, strength, weight, speed, permission, approval, admission, advantage 8) a prisoner, a film, a missile, information, news, pain, sb."s arm, the bird 9) the birth/death/crime rate, one"s voice, rent, the interest, the price, the taxes, the standards 10) a debt, cash, rent, the interest, the price, the taxes, the tuition, wages, salary 5. Choose the right word from the bracket and put it in the proper form. 1) cost 2) paid 3) spend 4) convince 5) persuade 6) convinced 7) rejected/refused 8) rejected 9) refuse 10) refused 6. Examine the uses of "fail" and "suggest" in the sentences below. List other possible uses of these words and then make sentences after the models. Other possible uses of "fail" and "suggest": fail: to fail (vi. ) to fail sb. Suggest: to suggest sth. to suggest doing sth. to suggest + that-clause in the subjective mood 7. Give the verb patterns of the underlined part in the sentences below, list other possible verbs, and then, based on the information given, complete the sentences with the words given in the brackets. Verb patterns: to be + wh-clause to make + it + adj. + to-infinitive (phrase) Other possible verbs: consider, feel, find, think One possibility of the sentences; 1) what Robert has decided to do with his money when Robert is going to build a library in his town with his own money how Robert is going to spend his money next year where Robert is going to build a library with his own money 2) why/how the two leaders finally became rivals 3) why they preached their ideas persistently 4) where we agreed to meet yesterday 5) when I"ve helped sb. out of difficulty/when I feel really useful/when I feel myself needed and wanted/when I am respected and loved/when I have the power and money to do sth. worthwhile, etc. 6) feel it necessary to stay with my grandmother and take care of her 7) has made it possible for the central and western parts of China to develop at a much faster speed 8) have found it profitable to invest big money in recycling industrial wastes 9) think it essential to have a highly developed culture if we want to modernize our society 10) consider it important to see our limitations as well as our strengths 8. Put in the missing words. (1) looked (2) home (3) at (4) a (5) furniture (6) always (7) later (8) tied (9) the (10) Other (11) police (12) Carrying (13) line (14) wonder (15) did (16) as (17) led (18) stopped (19) help (20) puzzled (21) down (22) staring (23) It"s (24) else (25) me (26) at (27) drove III. Grammar 1.Combine each pair of the sentences after the model using the words and expressions below. 1) The boy fell off his bike and broke his leg. 2) It rained all day yesterday, so we got nothing done in the fields. 3) The man was so tired that he could hardly put one foot before the other. 4) The old man walked 50 fast that his children found it hard to keep up with him. 5) The man was so badly injured that they took him straight to the hospital. Or: The man was badly injured and was taken straight to the hospital. 6) I don"t think he is so stupid as to give up his present position when jobs are hard to obtain. 7) The professor spoke very fast, 50 (that) none of the students could take complete notes. Or: The professor spoke so fast that none of the students could take complete notes. 8) We found so much to talk about that it was late at night when we remembered the time. 9) Mr. Hu repeated his remarks in English and French, so that nobody misunderstood what he said. 10) The man went to meet a girlfriend he had got to know on the Web, but only to find she was his own wife. 11) As it"s something urgent, the sooner you finish it, the better. Or: As it"s something urgent, please finish it as soon as possible. 12) The medical team must set out immediately, because the sooner they arrive, the more victims they will be able to save. 2. Rewrite the sentences as shown in the examples. 1) Using "as ...as" (1) Adults love Hans Christian Andersen"s stories as much as children (do). (2) In China, New Concept English is almost as popular as Professor Xu"s textbook English. (3) Sometimes a journalist"s job is as dangerous as that of a policeman. (4) A society needs farmers and factory workers as much as it needs scientists and economists. (5) At 60, he is as eager to learn as he was 40 years ago when he was a college student. (6) The film wasn"t as good as we expected. It was just so-so. (7) He is not doing as well as his parents want him to. (8) The boys find life at college is not as exciting as they used to think. (9) The guard spoke as politely as if the boy were a welcome guest. (10) In old age, a man"s life is as calm and peaceful as a river running through a vast plain. 2) Using "more ... than" (1) Prices have been rising faster than incomes. (2) Relations between the two countries are better than they were 10 years ago. (3) Since the end of World War II, the world has been changing faster than before the war. (4) Today a high school student knows more about the personal computer than scientists did 50 years ago. (5) The world has become more crowded than it was 50 years ago. (6) On the whole, people are living a better life than they did 30 years ago. (7) The sooner you learn from your mistakes, the more you will improve. (8) The more you learn, the better you will see how little you knew before. 4.Learn to use the passive voice correctly. 1) The sentences tell us about the changes that have taken place in your hometown in the last twenty years or so. Turn each of them into the passive form and write it down in the space below. (1) Most slums have been pulled down. (2) Quite a lot of decent economical houses have been built for low-income families. (3) The main streets have been widened, and three superhighways have been constructed. (4) The service industry has been steadily developed. (5) Over the years, thousands of jobs have been created in the service industry for the residents. (6) A lot has been done to improve the environment. (7) Quite a number of factories have been moved out of the city. (8) A lot of money has been spent on education and medical care. (9) More than 40,000 young people have been enrolled in the universities in the last three years. (10) The facilities of our major hospitals have been upgraded. 2) Change the infinitive phrase into suggestions, using the pattern "I think something should be done" or "I suggest (that) something be done". (1) TV violence should be strictly controlled. (2) The police force should be provided with better equipment and training. (3) Criminals/crimes should be punished more severely when crimes/they are on the increase. (4) Those who help the police fight crime should be awarded. (5) Emphasis should be put on rehabilitation instead of on punishment. (6) Efforts should be made to turn criminals into useful members of society. (7) Wrongdoers should be given opportunities to start life afresh. (8) Lawbreakers who are willing to turn over a new leaf shoul4 not be looked down upon. (9) As long as they behave themselves? released prisoners should no longer be treated as criminals. IV Written Work Answer the question in about 130 words. Do you agree with the author that severe punishment is not the answer to the problem of crime? Sample: I don"t think that severe punishment is the answer to the problem of crime. But I look at the matter from a different point of view. The author simply believes harsh punishment isn"t feasible because it costs too much. My view is that punishment, including harsh measures; is necessary but punishment alone won"t help much. It is effective only when governments make effort to wipe out what gives rise to crimes, for example, poverty, inequality, racial hatred, money worship, TV violence, etc. , in short, to remove barriers for less fortunate members of society to better themselves. Punishment can produce good results only when it is combined with effective correctional measures to make law-abiding citizens out of criminals. This is a difficult but worthwhile job. (124 words)

　　保护野生动物的英语作文带翻译 篇1 　　Dinosaurs died out because of an unexpected incident. But wildlife today disappears or is in danger just because humans do harm to it. For example, tigers are hunted for fur to make carpetsso that they can only live in secure reserves; grassland is destroyed without mercy so that duststorms come into being affecting distant cities. 　　Last year, scientists saw some monkeys rubbing themselves with a certain kind of insects toprotect themselves from fierce mosquitoes biting. According to the result of the inspection, they found that the insect contains a powerful drug, so local farmers were employed to catch the insects. The ending was that the insects disappeared from the whole zone. When told that it was a loss to humans, the farmers burst into laughter and responded, “Our real loss is our decreasing income.” 　　We should appreciate the natural balance and pay more attention to the importance of wildlife protection. Not until we succeed in letting wildlife live in peace, can we smile in relief. 　　恐龙因一次意外事件而灭绝，但是今天的野生动植物却是因为人类的伤害而消失或处在危险中。例如，老虎被猎杀以获取做地毯的皮毛，以致它们只能生活在安全的保护区里;草地被毫不怜悯地破坏，以致沙尘暴开始影响遥远的城市。 　　去年，科学家观察到猴子在身上擦某种昆虫来保护自己不受凶猛的蚊子的叮咬。根据检查的结果，他们发现这种昆虫含有一种具有强大效力的药物，于是，当地的农民都被雇来抓虫子。结果是，这种昆虫从这整个地区都消失了。当被告知说这是整个人类的损失时，农民们都突然大笑着回应道：“我们减少的收入才是我们真正的.损失呢!” 　　我们应该意识到自然平衡的重要，更加注意野生动植物的保护。直到我们成功让野生动植物安详平静地生活，我们自己才能如释重负地笑开颜。 　　保护野生动物的英语作文带翻译 篇2 　　It is known to everyone that the unrestrained slaughter of wild animals has diminished the number of some endangered species. More and more species are being driven to extinction every year. It is terrible to think that magnificent animals are being sacrificed to human vanity 　　There are already laws enacted to prevent the importation of rare animals and the products made from their flesh, skin and bones. 　　These laws must be strictly enforced. Violators of these laws must be severely punished .Moreover, the public must be informed about the natural treasures we stand to lose .If we don"t take immediate action, we will be depriving future generations of our most precious heritage. 　　大家都知道野生动物的滥杀已使得濒临绝种的动物之数量越来越少。每年有愈来愈多种的动物被赶尽杀绝。想到这些珍奇的动物沦为人类虚荣心的牺牲品，真是可怕! 　　现在已有一些法津的制定以防止进口稀有动物及其肉、皮、骨所制造的产品。这些法津应予严格执行。违犯这些法津的人应予以严厉处分。再者，大众均应知道我们可能会失去这些自然宝藏。假如我们不立即采取行动，我们将会剥夺掉未来一代最宝贵的遗产。 　　保护野生动物的英语作文带翻译 篇3 　　Many wild animals are facing the danger of extinction, because the environment that they are living in has changed greatly. For example, with the developmet of cities, the using of insecticide and serious pollution, their living areas have become narrowcr and narrower. Many of the wild animals, now are confronted with food crisis. At the same time, man is killing off species just for getting their fur, skin, horns, teeth and meat. 　　In order to protect our resources of ecology, people should realize that the loss of any species is at least the loss of source of knowledge and a source of natural beauty. There fore, measures of the following should be taken: pollution standards are made to keepdown poisons; killing off certain rare species is prohibited; national parks should be set up as wild life, reserves. 　　Only if we human beings take some drastic measures can wild animals be preserved. 　　许多野生动物正面临绝种的危险，因为它们生活的环境发生了极大的变化。譬如，随着城市的发展，杀虫剂的使用和严重的污染，野生动物的生活区域变得越来越狭小。许多野生动物目前正面临着食物方面的危机。同时，为了获取野生动物的毛、皮、角、牙齿和肉，人类正在屠杀野生动物。 　　为了保护生态资源，人们应当意识到任何物种的缺失，至少意味着知识资源和自然美的缺失。因此，应采取以下措施：制订污染标准以降低有毒物质；严禁杀害某些稀有物种；应建立国家公园作为野生动植物保护区。 　　保护野生动物的英语作文带翻译 篇4 　　Last week, I saw a very impressive documentary about panda. A professor studied panda in the early 1980s went to the wild life and kept trace of wild giant panda for many years. As a result, he found that it was human being that made these lovely animals die out. At that time, many people believed that giant panda became less because of the low rate of newborn babies. But it was not true. People cut trees for making profit at that time. Panda lose homeland and they lacked of food. Thanks to these valuable data, the government took the policy to protect the animals. So today, the number of giant panda is increasing. People realize the importance of protecting the environment and it is the best way to protect wild animals, they are the indispensable part of the nature. 　　上周，我看了一部令人印象非常深刻的关于熊猫的纪录片。一位教授在20年代80年代早期就开始研究熊猫，他到野外生活，多年寻找野生大熊猫的踪迹。结果，他发现，正是人类，让这些可爱的动物面临灭绝。当时，许多人认为，大熊猫变少是因为新生儿的低出生率。这是不正确。人们为了利益砍伐树木，熊猫失去了家园，也没有食物吃。多亏了这些有价值的数据，政府采取了政策去保护它们。所以现在，大熊猫的数量正在增加。人们意识到保护环境的重要性，这也是最好的方法来保护野生动物，因为它们是大自然不可或缺的一部分。 　　保护野生动物的英语作文带翻译 篇5 　　Recently, our efforts to protect wild animals was questioned by the public, because the news is keep reporting that more and more wild animals was killed by human beings, especially the very precious one. Innocent animals was dead for their meat, fur and tooth, it was just used to fill up human beings" desire. In my point of view, the wild animals were protected effectively still has a long way to go. 　　最近，我们保护野生动物的努力被公众质疑着，因为总有新闻报道说野生动物被人类杀害，特别是珍惜野生动物。无辜的动物为它们身上的肉，皮毛，牙齿而亡，而这只是用来满足人类的欲望而已。在我看来，要有效地保护野生动物，还任重道远。 　　Firstly, people should try harder to make a better place for animals. The land where the wild animals live was deprived by human being. For hundreds years, people cut the trees to make land for their living and farming, wild animals" homeland was took, they have no choice but run away. What is more, human beings break the food link in nature; wild animals can not find enough food to keep alive. There is no doubt that the destruction of nature has become a big problem to kill wild animal, for instance, a polar bear was starved to death because of the greenhouse effect, the ice was melt away, the seadog and fish that polar bear like to eat are far away from them. For those reasons, people should protect the environment first if they want to protect wild animals effectively. 　　第一，人们应当更努力地为动物创造一个更好的环境。野生动物以前住的地方被人类剥夺去了。几百年来，人们砍伐树木，为他们住的地方和种植土地腾出地方。野生动物的家园被占领了，它们除了逃跑别无他择。再者，人们破坏了大自然的食物链，野生动物找不到充足的食物生存下去。毫无疑问，自然环境的破坏成为害死野生动物的大问题。例如，北极熊因为温室效应而饿死，冰融化了，北极熊爱吃的海狗和鱼离它们更远了。因为这些原因，人们要有效保护野生动物得先从保护大自然开始。 　　Second, no buying, no killing. Some rich people like to wear fur coat, they treat it as a status symbol, especially for rich woman, they think animal fur is beautiful and warm, they will never consider that the fur they wear for years is the skin that animal wear for their whole life, and they knew how bloody when people took the fur from animal but they choose to ignore it. If people do not buy the fur and tooth, lots of wild animals will be survived. 　　第二，没有买卖就没有杀害。一些有钱人喜欢穿毛皮大衣，他们把这当做身份地位的象征。特别是有钱的女人，她们认为动物皮毛很漂亮很暖和。她们从不会考虑她们穿几年的毛皮大衣是动物穿一生的，她们也知道剥取皮毛有多血腥，但她们选择无视。如果人们不买皮毛和牙齿，许多野生动物将得以幸存。 　　In sum, wild animals are our friends, we should give back and protect their homeland, and stop buying their body part, or our future generations will see them in zoo and museum. 　　总之，野生动物是我们的朋友，我们应当归还和保护它们的家园，另外不要买它们的身体，不然我们的后代只能在动物园和博物馆看到它们。 　　保护野生动物的英语作文带翻译 篇6 　　Nowadays,there is a species dying out on the earth everyday,because of human"s over hunting.If we still leave is alone,we will live by overselves on this planet some day.Just like panda,our national treasure, are endangering. 　　Therefore,we must protect them from distinction at once .first of all,laws must be made to punsh hunting wildlife without mercy.However,people should know the importantof wild animals for them and never long for their furs or meat.Besides,the environment must be paid more attention so that wild species can have a comfortable living condition. 　　Above all,to protect wildlife is to protect ourselves 　　如今，每天都有物种在地球灭绝，因为人类的狩猎。如果这样继续下去，迟早让我们失去生存环境，我们会像熊猫一样是这个星球最后的动物。 　　因此，我们必须保护他们免受区别。首先，法律必须惩罚狩猎野生动物没有怜悯。然而，人们应该知道野生动物，从不渴望他们的皮毛和肉。除此之外，必须更加关注环境，野生物种可以有一个舒适的生活条件。 　　最重要的是，保护野生动物就是保护我们自己。 　　保护野生动物的英语作文带翻译 篇7 　　The animal is the friend of our human beings. We live in the same earth. Animals and human beings can"t be separated from each other. 　　But some animals are getting less and less. So it"s necessary for us to protect animals, especially wild animals. Some people kill wild animal because of money. 　　It"s illegal. Beside, because of the development of society, human needs more space to live in, so we explore the forest. Animals have less space to live in. The number of wild animals decreases year by year. 　　It"s high time to take actions to protect wild animals. 　　动物是人类的朋友，我们共同生活在地球上。动物和人类不能彼此分离。但有些动物的数量越来越少，所以我们有必要去保护动物，特别是野生动物。一小部分人为了赚钱而去猎杀野生动物，这是违法行为。 　　此外，由于社会的发展，人类需要更多的生活空间，所以要开发森林。然而动物的生存空间却变少了。 　　野生动物的数量逐年减少，现在该是采取措施保护野生动物的时候了。

动物是人类的朋友，我们共同生活在地球上。动物和人类不能彼此分离。但有些动物的数量越来越少，所以我们有必要去保护动物，特别是野生动物。下面给大家分享一些保护野生动物 高一英语 作文 ，希望对大家有帮助。 保护野生动物高一 英语作文 1 Everybody loves panda, because it is so cute. It is known to all that panda is very valuable and rare. The government works so hard to protect it from dying out. Besides panda, there are other species is dying out. We need to protect our environment, so as to protect the animals. If they disappear, soon human being will face the same result. 保护野生动物高一英语作文2 Recently, our efforts to protect wild animals was questioned by the public, because the news is keep reporting that more and more wild animals was killed by human beings, especially the very precious one. Innocent animals was dead for their meat, fur and tooth, it was just used to fill up human beings" desire. In my point of view, the wild animals were protected effectively still has a long way to go. Firstly, people should try harder to make a better place for animals. The land where the wild animals live was deprived by human being. For hundreds years, people cut the trees to make land for their living and farming, wild animals" homeland was took, they have no choice but run away. What is more, human beings break the food link in nature; wild animals can not find enough food to keep alive. There is no doubt that the destruction of nature has become a big problem to kill wild animal, for instance, a polar bear was starved to death because of the greenhouse effect, the ice was melt away, the seadog and fish that polar bear like to eat are far away from them. For those reasons, people should protect the environment first if they want to protect wild animals effectively. Second, no buying, no killing. Some rich people like to wear fur coat, they treat it as a status symbol, especially for rich woman, they think animal fur is beautiful and warm, they will never consider that the fur they wear for years is the skin that animal wear for their whole life, and they knew how bloody when people took the fur from animal but they choose to ignore it. If people do not buy the fur and tooth, lots of wild animals will be survived. In sum, wild animals are our friends, we should give back and protect their homeland, and stop buying their body part, or our future generations will see them in zoo and museum. 保护野生动物高一英语作文3 Many animals are in danger of dying out. As is shown in the chart, we can see the number of animal species decreases faster and faster and this trend will continue. From 1980 to 2010, at least 1 million animal species have disappeared. Worse still, more and more wild animals are in great danger. It is not a piece of sensational news; it is a fact, a harsh reality. Unfortunately, we may not see these animals in the near future. From the second picture, we can find some reasons. Why is the number of animal species declining year by year? Apparently animals have become victims of fashion industry. Animal skin has been used to make fashionable clothes and these clothes sell at a high price. So some greedy people begin to kill animals in a large quantity. This irresponsible behavior not only breaks the balance of nature but also endangers the living environment of human beings. As far as I am concerned, something must be done to stop this illegal action. We believe "no buying, no killing". First, we must make concerning laws to protect these animals in danger. Second, we must take some measures to protect animals effectively. Animals are our friends and part of our environment. Third, we should raise people"s awareness to protect animals and our environment. In this way, we can build a harmonious society and ensure a sustainable development. 保护野生动物高一英语作文4 Last week, I saw a very impressive documentary about panda. A professor studied panda in the early 1980s went to the wild life and kept trace of wild giant panda for many years. As a result, he found that it was human being that made these lovely animals die out. At that time, many people believed that giant panda became less because of the low rate of newborn babies. But it was not true. People cut trees for making profit at that time. Panda lose homeland and they lacked of food. Thanks to these valuable data, the government took the policy to protect the animals. So today, the number of giant panda is increasing. People realize the importance of protecting the environment and it is the best way to protect wild animals, they are the indispensable part of the nature. 保护野生动物高一英语作文5 The animal is the friend of our human beings. We live in the same earth. Animals and human beings can"t be separated from each other. But some animals are getting less and less. So it"s necessary for us to protect animals, especially wild animals. Some people kill wild animal because of money. It"s illegal. Beside, because of the development of society, human needs more space to live in, so we explore the forest. Animals have less space to live in. The number of wild animals decreases year by year. It"s high time to take actions to protect wild animals. 保护野生动物高一英语作文相关 文章 ： ★ 保护野生动物的高一英语作文 ★ 保护野生动物的高中英语作文 ★ 高中英语作文保护野生动物 ★ 如何保护野生动物英语作文100词 ★ 中考英语作文:保护濒危动物3篇 ★ 保护野生动物初中英语作文 ★ 高中英语作文:野生动物保护 ★ 关于保护动物的高一英语作文带翻译 ★ 高中英语作文保护动物3篇 ★ 保护濒危动物高中英语作文

　　财务管理主要包括财务管理的基本理论和筹资，投资，运营，成本，收入与分配管理，其中涉及预算与计划、决策与控制、财务分析等环节。财务管理的主要内容有：1、筹资管理 2、投资管理 3、营运资金管理 4、利润分配管理财务管理是指运用管理知识、技能、方法，对企业资金的筹集、使用以及分配进行管理的活动。主要在事前事中管理、重在“理”。会计是指以资金形式，对企业经营活动进行连续地反映、监督和参与决策的工作。主要在事后核算，重在“算”。 急速通关计划 ACCA全球私播课 大学生雇主直通车计划 周末面授班 寒暑假冲刺班 其他课程

摘要：在现实社会经济活动中，由于小规模纳税人企业规模普遍较小，员工数量也少，并且其经营资金也并不宽裕，所以它们进行日常账务处理多会寻求代理记账服务。_那么小微企业代理记账多少钱一个月？_按目前代理会计市场收费行情，中小企业代理会计费用一般在200-600元/月之间。但是，具体来说，每个企业的收费代理费都不一样。下面一起来看看_小微企业财务管理的重要性，以及影响_小微企业代理记账费用的因素。_一、中小微企业财务管理的重要性财务管理在企业发展的每个阶段都是最核心的一环，是企业管理的永恒主题，贯穿于整个企业活动的整个过程。不仅掌握了企业资金的运作情况，更关系到企业的决策、发展和未来。特别是中小企业，由于经营规模小、资金实力弱、发展时间普遍不长，受到其自身的制度和外部环境的影响，往往在财务控制上存在一定的弱点。所以，在财务规划、资金筹措、财务数据分析等方面，小微企业更需要重视它，把它同企业的经营战略、营销计划联系起来，走上稳定发展之路。二、小微企业代理记账多少钱一个月实际上，中小企业选择代理收费，不同企业每月支付的服务费用不同。按目前代理会计市场收费行情，中小企业代理会计费用一般在200-600元/月之间。但是，具体来说，每个企业的收费代理费都不一样。这主要受以下因素的影响。1、企业所属纳税人类型。目前，中小企业增值税纳税人类型分为小规模纳税人和一般纳税人两种。根据国家有关政策要求，一般纳税人必须按照国家统一会计制度的规定设置账簿，凭合法有效凭证进行会计核算，且在会计处理期间一般纳税人增值税进项税额还可以抵扣销售税额，因此会计处理更加复杂。对小规模纳税人来说，国家对会计申报的要求相对宽松。在固定会计费用方面，一般纳税人的代理会计价格一般高于小规模纳税人，每月约400-600元，而小规模纳税人多为200-300元。2、企业票据大小。对于不同规模、不同行业、不同经营业务的中小企业来说，它们在经营期间开具和收取的票据数量也往往不同。在交易频繁的中小企业中，由于经营期间收取的票据量大，会计申报工作也变得更加繁重，代理会计价格自然也比较高。一些业务量少、经营过程中产生票据量少的中小企业，由于会计处理更加轻松简单，代理会计价格也比较低。以票据量大的企业为例，如餐饮企业，代理会计费用多在400元/月以上，票据量小的企业，代理会计费用多在200元/月起。3、代理会计的具体服务事项。从中小企业寻求代理会计服务的实际情况来看，有些企业只单独进行代理会计申报，只需支付代理会计费用，不发生其他费用支出。代理会计期间有其他服务需求的中小企业(如旧账、乱收费清理、税控托管等)，在支付代理会计费用的同时还需要支付这些项目的服务费用，因此代理会计费用也会相应增加。所以，存在“中小企业代理记账一个月多少钱”的问题，根据实际情况应该也不一样。

财务管理其实就是资筹集，投放，耗费，收入，分配的一个过程， 首先要明白现值和终值，了解年金，知道时间价值的风险的意义，那么在房贷，车贷或者按揭等情况下就可以通过资金的时间价值来比较出更适合自己的方案，而且在股票债券等算它们的价格的话都会用得到，其次讲解了股票价格的一些基本知识，那么在将来贷款的话，就可以根据自己的实际情况，和各种方案的优缺点来选择到底直接投资还是间接投资 当然这只是财务管理中甚少的知识，好好地去学习这门课程还是很有必要的

财务分析是以企业的财务报表等核算资料为基础，对企业财务活动的过程和结果进行的研究和评价，以揭示企业过去生产经营过程中的利弊得失、财务状况及预测未来发展趋势，更好地帮助企业规划未来，优化投资决策，促进企业改善经营管理，提高经济效益。 随着我国会计制度、投资体制、税收制度的深入改革及现代企业制度的逐步建立；《公司法》、《股份有限公司会计制度》等法律、法规的颁布与完善，对现代企业进行财务分析显得越来越必要，越来越迫切。

1、财务管理是基于酒店再生产过程中客观存在的财务活动和财务关系而产生的，是酒店组织财务活动、处理与各方面财务关系的一项经济管理工作。 2、它通过对资金运动和价值形态的管理，像血液一样渗透贯通到企业的生产、经营等一切管理领域。

2005年2月，A集团公司接到有关部门通报，下属分公司B公司负责人许亮和会计张志刚盗用资金、携款潜逃国外。经查，许亮等人作案手段如下：2003年1月许亮被任命为分公司经理，张志刚任公司会计兼出纳。当时A公司出于开拓市场扩大经营规模等方面考虑，授予B公司产品销售定价自主权和对外投资自主权，并要求分公司于每月末将销售货款集中汇款A公司帐户，确认销售收入。许亮等人利用A公司授予的销售定价权，采用高价销售低价报帐的方法截留了部分销货款形成小金库，然后由张志刚将款项汇往境外由许亮等人控制的帐户。案发后，A公司对此高度重视，针对此案暴露出的分公司权力过大及内部控制方面存在的缺陷问题，A公司董事会作出以下决定：第一、建立健全公司的内部控制制度，由总经理组织制订与实施，今后如果内部控制方面再出现问题，应由总经理承担全部责任。第二、 加强对外投资的控制，收回各分公司的对外投资权，公司所有的投资均由A公司董事长审批。第三、加强财务管理，会计和出纳人员不得兼任帐目登记工作，A公司的银行预留印鉴的印章全部由总会计师一人保管。第四、 加强销售与收款的控制，所有的销售业务（包括制定销售价格、签订销售合同，组织货物发运，结算货款等）均由A公司统一负责，各销售分公司仅负责市场宣传推广、协助催收货款。第五、 加强内部审计工作，由A公司财会部每年组织对本公司及下属分公司内部控制制度执行情况和会计资料进行审计。要求：1、 针对A公司发生的案件，分析其内部控制制度方面的缺陷，并说明理由。2、 从内部控制角度，指出A公司董事会所作决定的不当之处，并说明理由。答案：1、A公司发生的案件说明其内部控制制度方面存在以下缺陷：（1) 会计和出纳岗位属于不相容的岗位，B公司由张志刚一人兼任会计及出纳工作不符合内部控制有关“不相容职务相互分离制度”的要求。（2） B公司属于非独立法人，A公司授予其销售定价权和对外投资权，属于授权不当，不符合“授权批准控制”的有关要求。（3） A公司对分公司销售收入确认不及时、程序不健全，没有对分公司销售的原始凭证进行审查，同时，对分公司资金如银行存款账户控制不严，不符合“会计记录控制”、“财产保全控制”的有关要求。2、从公司内部控制的角度，A公司董事会所作的决定有以下不当之处：（1）《内部会计控制规范--基本规范（试行）》要求，“单位负责人对本单位内部会计控制的建立健全及有效实施负责”。A公司的单位负责人是董事长而不是总经理，因此，不应要求总经理对公司的内部控制制度承担全部责任。（2）根据授权批准控制的方法和对外投资的要求，公司金额较大的对外投资应该由董事会集体决策，而不应由董事长一人审批。（3）按照内部控制制度的要求，出纳人员只是不得兼任收入、支出、费用、债权债务帐目的登记工作，但可以兼任现金日记账等帐目登记工作。公司规定由会计师统一保管银行预留印鉴等不符合货币资金控制有关“银行预留印鉴管理”的要求。（4）按照《内部会计控制规范--销售与收款（试行）》的要求，“办理销售、发货、收款三项业务的部门应分别设立”，A公司决定由销售部负责办理销售业务的全过程，违背恶了“不相容职务相互分离控制”的要求。（5）内部审计应当有相对独立性，A公司决定由财务部对本公司及下属分、子公司的会计资料进行审计有违这一原则。

一、我国中小企业发展现状 　　中小企业在世界各国的经济中都占有举足轻重的地位，我国也不例外。中小企业不仅为解决社会就业问题发挥着巨大的作用，而且以其灵活的经营机制和旺盛的创新活力，为经济增长提供了最基本的原动力。我国中小企业虽然数量众多，但随着市场取向的经济改革的深化，在同大企业的激烈竞争中，中小企业却暴露出明显的弱势地位，突出表现为: 　　1.面临的市场竞争压力较大.中小企业从事的行业多容易进入和被效仿，所以在扩大其产业市场的时候，许多新的竞争对手会参加进来，容易形成过度竞争的局面，而中小企业自身弱小，很难禁得起时常波动的冲击。出于这种原因，很多中小企业的经营者为了自身的原因而参加了联合组织，缺乏协调性。因此表现为经营者常常为避免竞争而寻找出路，在质量、性能、设计上搞差别化，避开价格竞争，力求实现不完全竞争。 　　2.融资渠道不畅。企业经营的初始资本主要来源于个人积累及向亲朋好友借款，主要为内源型融资，资本额少，资金是企业生存发展不可或缺的资源，但融资难却是中小企业发展中的先天性的问题。在各种融资方式中，银行信贷是重要的资金来源，但由于中小企业在自用资产、信誉名声等方面的劣势，使银行从自身利益出发，通常不愿开展中小企业信贷业务。 　　3.财务管理能力偏弱。当前中小企业的财务普遍存在两方面问题。一是内部控制薄弱，企业领导专权不受约束、财务控制执行不力、基础管理薄弱、成本分析粗劣、财会人员素质偏低等。二是在资金不足时融资困难。主要体现在融资成本高，风险大，资信相对较差，造成中小企业信用等级低。在产品销售上，无力支撑市场竞争所必须的庞大营销费用，在销售上处于劣势。 　　二、中小企业财务管理现状和存在问题 　　目前，我国中小企业中，有相当一部分单纯追求销量和市场份额，忽视了财务管理的核心地位，管理思想僵化落后，使企业管理局限于生产经营型管理格局之中，企业财务管理和风险控制的作用没有得到充分发挥。另一方面，由于受宏观经济环境变化和体制的影响，中小企业在加强财务管理方面遇到了阻碍。我国中小企业财务管理存在的问题主要包括以下几个方面： 　　1.财务管理职能作用不大。中小企业在发展初期，人与人的关系基于血缘关系和地缘联系，对团体以外的人不信任。在财务这一敏感部门，“忠诚度”成为用人的重要标准，无血缘、乡缘关系的财务管理群体很难与家族势力平衡。所以，在中小企业，真正的财务专业人才很难留住，财务人员大多未经正规的专业培训，缺乏财务管理的能力，难以为管理高层提、供有效的财务信息。 　　2.融资渠道单一。中小企业注册资本较少，资本实力有限，土地、房屋等银行认可的不动产数量较少，同时很多中小企业都处于成长发展时期，这一阶段的资金需要量是企业生产周期中需求量最大的，资金短缺问题成为其发展的瓶颈，资金不足是困扰中小企业发展的主要问题。这主要是由于中小企业所处的经济环境，以及自身的组织方式和发展状况决定的。由于中小企业管理不完善、发展不稳定，又没有可靠的担保体系等问题，使得中小企业融资成为一个大问题。 3.财务管理地位不高。企业的决策模式主要为经验决策。中小企业在经营决策方面有着高效率的优势，但决策程序较粗糙，决策所需信息中，在相当程度上仍使用以供销人员为主体的偶遇式市场信息收集方式，信息的收集处理利用并无规范的规则，财务人员几乎不会参与收集分析信息，决策信息准确度较差，决策的可靠度低。企业财务管理未受到重视、财务管理在业主以外的管理中影响不大、地位不高。 　　三、中小企业财务管理问题的对策 　　财务管理的本质特征就是价值管理，它具有综合性和渗透性。企业各项生产经营活动及经营成果都可以通过各项价值指标在财务上全部反映出来，构建一个完善的财务管理体系，不仅能为企业提供充足的资金来源，更增强了其竞争优势。同时，在知识经济时代，中小企业更有必要加强财务管理的建设，所以，为了更好地解决问题，须从以下几方面入手: 　　1.完善融资机制。中小企业的经营规模小、抵御市场风险的能力差、资金经营的能力差等决定了它通过市场融资资信很低的特点。这从客观上要求国家通过稳定的融资机制给予适当的扶持。世界上许多国家都制定了针对中小企业发展的法律、法规及优惠政策，如日本的《中小企业基本法》和《中小企业现代化促进法》、美国的《中小企业法》和《公平执行中小企业法案(1996)》等。在这方面我们应该借鉴国际经验。 　　2.立足市场修炼内功，全面提升财务管理的层次。我国中小企业财务管理工作尚处于较低水平，管理手段落后，管理方法落后，日常财务管理工作以现金、应收应付款、存货等营运资金的管理为主，财务管理无法从大局上对企业经营状况予以把握。企业要想在新的市场经济环境中做到防范财务风险、提高资金效率，必须全面提升企业的财务管理层次。 　　3.要加强财产控制。建立健全财产物资管理的内部控制制度，对物资管理要建立规范的管理程序，堵住漏洞；对财产的管理要形成有力的内部管理制度和相互制约、相互支持配合的运行机制。在物资采购、领用、销售、及样品管理上建立规范的操作程序，从制度上保证操作规范，堵住漏洞，维护安全。其次，财产的管理与记录必须分开，以形成有力的内部牵制，决不能把资产管理、记录、检查核对等一系列工作交由一个人来做。

企业的一切经济活动都是通过财务预测、财务决策和财务计划来综合规划的，它是企业一切管理活动的基础。随着我国市场经济的建立和逐步完善，传统的财务管理手段和方法将面临新的变革。建筑施工企业财务管理工作的重要性已被越来越多的企业家和管理人员认同。尤其当前，我国政府正在狠抓解决拖欠工程款及农民工工资问题，对建筑业实施结构性调整，加强建筑企业财务管理具有重要的现实意义和深远的战略意义。一、建筑施工企业加强财务管理的作用与必要性（一）建筑施工企业加强财务管理的作用建筑企业具有施工生产的流动性、施工生产的单件性和生产周期长、涉及面广等特点，而这些特点决定了建筑企业在资金筹措、产品价格的形成，工程价款的结算方式、成本的预算及考核等财务管理工作与其他企业有许多不同之处。其财务管理牵涉工程投标、建筑生产、材料采购、竣工结算等多个环节。通过核算、分析、对比能及时发现企业存在的问题，找出日常生产经营中的薄弱环节，从而堵塞漏洞，降低成本费用。从此可以看出，企业的一切经济活动都是通过财务预测、财务决策和财务计划来综合规划的，它是企业一切管理活动的基础。（二）建筑施工企业加强财务管理的必要性企业是以营利为目的的经济组织，企业的本质就是谋求“利润最大化”。企业财务管理则是基于企业在经营中存在的财务活动和财务关系而产生的，是遵循客观经济规律，按照国家政策、法律、法令和财经制度，以提高企业综合经济效益为目的，合理组织资金运动，正确处理财务关系的综合价值管理工作。因此，企业管理以财务管理为中心，谋求利润最大化是企业本质的必然要求。同时其也是科学发展观对企业加强管理的要求。科学发展观是指导发展的世界观和方法论的集中体现，是统领我国经济社会发展全局的根本方针，为企业改善经营管理、推动改革和发展指明了方向。根据科学发展观要求，建筑施工企业谋求发展必须走质量效益型发展之路，加强企业管理，提高管理水平已成为摆在我们面前的唯一选择。二、建筑施工企业加强财务管理的措施（一）全方位更新财务管理观念在建筑施工企业中，我们应充分重视财务管理的重要性，财会部门应参与经营管理的全过程。如果财会部门只“记账、算账、报账”，那么财会部门的“财务管理”只能是“理而不管”，财务监督只能是一句空话。为此我们既要不断更新拓展财务管理理念，又要脚踏实地，采用层层递进的多道财务保安防线，实现财务管理的法治化、科学化。还应立足自身优势，充分挖掘自身潜能，运用信息技术、互联网、电子商务等现代化手段，改造传统的业务流程和运作模式，以成本、效益为核心，通过提升企业的财务管理水平，使企业节支增效，为企业参与市场竞争奠定良好的企业管理基础。（二）完善财务内部控制制度施工企业应按《会计法》的要求和《会计基础工作规范》的规定建立健全企业的内部财务管理制度，建立会计核算、内部稽核、内部牵制、财产清查、内部审计、原始记录管理、岗位交接、会计档案管理、会计组织等一系列的财务制度，为企业规范财务管理奠定良好的基础，使企业财务人员有章可循。通过建立企业内部的财务管理制度，有效的降低管理成本，保证企业财产的安全完整，保证企业经营活动的高效运转，不断提高施工企业的经济效益。（三）构建强有力的财务管理体系为了提高企业科学管理水平，防范经营风险，充分发挥财务管理工作的重要作用，建筑施工企业要在“企业管理以财务管理为中心”的经营理念指导下，大力强化财务管理工作，首先是构建强有力的财务管理体系，为强化财务管理与控制提供组织保证。在公司设置总会计师的基础上，分公司设置主任会计师，项目部设置主管会计师。总会计师、主任会计师、主管会计师分别为公司、分公司、项目部班子成员，参与各级经营决策。主任会计师由总会计师提名，经公司考察合格后由公司聘任；工作不称职或出现重大工作失误的，由公司调查处理或解聘。公司对主任会计师和主管会计师的工作职责和权限实行授权管理，直接对企业法人负责。（四）加强施工项目成本控制施工项目成本费用控制是否有效，直接影响企业财务状况和经营成果。工程施工成本一般比较高，各种物资、材料费用约占工程总成本30%，有的甚至更高。因此，必须有效控制材料费用的支出，这对降低工程总成本，提高经济效益至关重要。施工企业耗用材料品种较多，除主要用于工程主体施工的钢筋、水泥、木材外，还有用于临时设施、福利设施建设的其他非主体工程的耗费，因此一定要建立健全对材料物资的管理，严把材料采购、入库、管理，出库、耗用五关，做到材料采购有计划，质量有保证，管理有办法，消耗有定额。材料消耗不得超过内部消耗定额，对超出定额的一定要查明原因，分清责任，进行奖罚。根据施工进度计划合理组织材料的使用，避免停工待料现象发生；材料的领用应严格控制，定期盘点，随时掌握实际消耗和工程进度的对比数据；抓好工程质量，避免材料不必要的浪费和损耗；对于周转材料要及时回收、整理，使用完毕应及时退场，这样有利于周转使用和减少租赁费用，从而降低成本。（五）提高资金使用效率我国施工企业经过多年的发展，基本上都拥有若干施工项目部。但是由于施工生产周期长，流动程度大等特点，容易导致资金使用管理分散，加之一些工程项目资金到位情况不同，使资金协调运作比较困难。只有强化资金管理，加强资金运行监控力度，保证资金合理安全使用是增强抵御风险能力的必要措施。为此施工企业要建立资金核算制度，把好工程资金控制关。推行“收支两条线”的财务管理制度，所有的收入都必须先打入施工企业开户银行，然后转入其内部银行账户。然后由财务部门扣除应交管理费、税金以及代垫费用后视工程实际已完成工程量进度情况和资金使用计划，分期分批拨付资金。这样既保证了资金的集中调控又提高了资金的使用效率，保障了企业的经济利益。（六）提高财务人员的素质在制定了适应施工企业经营发展的财务制度后，重要的是培养一批具有良好职业素质与道德的财务人员，这也是施工企业诚信经营的基石，以确保财务制度的贯彻执行，及时、完整、准确的向企业领导提供经营管理所需的会计信息。在提高财务素质方面，主要注重以下三方面：一是在招聘中，要注意选对人，选择那些掌握新会计准则技能，吃苦耐劳，而且有进取精神的人来担当会计工作；二是在工作中要加强会计人员的后续学习，及时掌握更新的会计政策与方法，促使会计人员能主动更新相关知识；三是管理考核中，要加强对会计人员的管理与考核，要做到疑人不用，用人不疑，发现问题能及时处理。总之，加强财务管理，不仅可以改善经营管理，合理补偿施工耗费，保证企业再生产的进行，提升企业整体竞争力。为此施工企业在市场经济的大环境下，更要牢固树立企业管理以财务管理为中心的经营理念，重视资金的管理，实现企业资金的良性循环，保证生产的正常进行，使企业健康发展，提高经济效益。

　　现代企业财务管理发展的主要阶段及特点论述　　财务管理的萌芽时期　　企业财务管理大约起源于15世纪末16世纪初。当时西方社会正处于资本主义萌芽时期，地中海沿岸的许多商业城市出现了由公众入股的商业组织，入股的股东有商人、王公、大臣和市民等。商业股份经济的发展客观上要求企业合理预测资本需要量，有效筹集资本。但由于这时企业对资本的需要量并不是很大，筹资渠道和筹资方式比较单一，企业的筹资活动仅仅附属于商业经营管理，并没有形成独立的财务管理职业，这种情况一直持续到19世纪末20世纪初。　　筹资财务管理时期　　19世纪末20世纪初，工业革命的成功促进了企业规模的不断扩大、生产技术的重大改进和工商活动的进一步发展，股份公司迅速发展起来，并逐渐成为占主导地位的企业组织形式。股份公司的发展不仅引起了资本需求量的扩大，而且也使筹资的渠道和方式发生了重大变化，企业筹资活动得到进一步强化，如何筹集资本扩大经营，成为大多数企业关注的焦点。于是，许多公司纷纷建立了一个新的管理部门—财务管理部门，财务管理开始从企业管理中分离出来，成为一种独立的管理职业。当时公司财务管理的职能主要是预计资金需要量和筹措公司所需资金，融资是当时公司财务管理理论研究的根本任务。因此，这一时期称为融资财务管理时期或筹资财务管理时期。　　这一时期的研究重点是筹资。主要财务研究成果有：1897年，美国财务学者格林（Green）出版了《公司财务》，详细阐述了公司资本的筹集问题，该书被认为是最早的财务著作之一；1910年，米德（Meade）出版了《公司财务》，主要研究企业如何最有效地筹集资本，该书为现代财务理论奠定了基础。　　法规财务管理时期　　1929年爆发的世界性经济危机和30年代西方经济整体的不景气，造成众多企业破产，投资者损失严重。为保护投资人利益，西方各国政府加强了证券市场的法制管理。如美国1933年和1934年出台了《联邦证券法》和《证券交易法》，对公司证券融资作出严格的法律规定。此时财务管理面临的突出问题是金融市场制度与相关法律规定等问题。财务管理首先研究和解释各种法律法规，指导企业按照法律规定的要求，组建和合并公司，发行证券以筹集资本。因此，西方财务学家将这一时期称为“守法财务管理时期”或“法规描述时期（Descriptive Legalistic Period）”。　　这一时期的研究重点是法律法规和企业内部控制。主要财务研究成果有：美国洛弗（W？H？Lough）的《企业财务》，首先提出了企业财务除筹措资本外，还要对资本周转进行有效的管理。英国罗斯（T？ G？Rose）的《企业内部财务论》，特别强调企业内部财务管理的重要性，认为资本的有效运用是财务研究的重心。30年代后，财务管理的重点开始从扩张性的外部融资，向防御性的内部资金控制转移，各种财务目标和预算的确定、债务重组、资产评估、保持偿债能力等问题，开始成为这一时期财务管理研究的重要内容。　　资产财务管理时期　　20世纪50年代以后，面对激烈的市场竞争和买方市场趋势的出现，财务经理普遍认识到，单纯靠扩大融资规模、增加产品产量已无法适应新的形势发展需要，财务经理的主要任务应是解决资金利用效率问题，公司内部的财务决策上升为最重要的问题，西方财务学家将这一时期称为“内部决策时期（Internal Decision-Making Period）”。在此期间，资金的时间价值引起财务经理的普遍关注，以固定资产投资决策为研究对象的资本预算方法日益成熟，财务管理的重心由重视外部融资转向注重资金在公司内部的合理配置，使公司财务管理发生了质的飞跃。由于这一时期资产管理成为财务管理的重中之重，因此称之为资产财务管理时期。　　50年代后期，对公司整体价值的重视和研究，是财务管理理论的另一显著发展。实践中，投资者和债权人往往根据公司的盈利能力、资本结构、股利政策、经营风险等一系列因素来决定公司股票和债券的价值。由此，资本结构和股利政策的研究受到高度重视。　　这一时期主要财务研究成果有：1951年，美国财务学家迪安（Joel Dean）出版了最早研究投资财务理论的著作《资本预算》，对财务管理由融资财务管理向资产财务管理的飞跃发展发挥了决定性影响；1952年，马克维茨（H？M？Markowitz）发表论文“资产组合选择”，认为在若干合理的假设条件下，投资收益率的方差是衡量投资风险的有效方法。从这一基本观点出发，1959年，马克维茨出版了专著《组合选择》，从收益与风险的计量入手，研究各种资产之间的组合问题。马克维茨也被公认为资产组合理论流派的创始人；1958年，莫迪哥莱尼（Franco Modigliani）和米勒（Merto H？Miller）在《美国经济评论》上发表《资本成本、公司财务和投资理论》，提出了著名的MM理论。莫迪格莱尼和米勒因为在研究资本结构理论上的突出成就，分别在1985年和1990年获得了诺贝尔奖；1964年，夏普（William Sharpe）、林特纳（John Lintner）等在马克维茨理论的基础上，提出了著名的资本资产定价模型（CAPM）。系统阐述了资产组合中风险与收益的关系，区分了系统性风险和非系统性风险，明确提出了非系统性风险可以通过分散投资而减少等观点。资本资产定价模型使资产组合理论发生了革命性变革，夏普因此与马克维茨一起共享第22届诺贝尔经济学奖的荣誉。总之，在这一时期，以研究财务决策为主要内容的“新财务论”已经形成，其实质是注重财务管理的事先控制，强调将公司与其所处的经济环境密切联系，以资产管理决策为中心，将财务管理理论向前推进了一大步。　　投资财务管理时期　　第二次世界大战结束以来，科学技术迅速发展，产品更新换代速度加快，国际市场迅速扩大，跨国公司增多，金融市场繁荣，市场环境更加复杂，投资风险日益增加，企业必须更加注重投资效益，规避投资风险，这对已有的财务管理提出了更高要求。60年代中期以后，财务管理的重点转移到投资问题上，因此称为投资财务管理时期。如前述，投资组合理论和资本资产定价模型揭示了资产的风险与其预期报酬率之间的关系，受到投资界的欢迎。它不仅将证券定价建立在风险与报酬的相互作用基础上，而且大大改变了公司的资产选择策略和投资策略，被广泛应用于公司的资本预算决策。其结果，导致财务学中原来比较独立的两个领域—投资学和公司财务管理的相互组合，使公司财务管理理论跨入了投资财务管理的新时期。前述资产财务管理时期的财务研究成果同时也是投资财务管理初期的主要财务成果。　　70年代后，金融工具的推陈出新使公司与金融市场的联系日益加强。认股权证、金融期货等广泛应用于公司筹资与对外投资活动，推动财务管理理论日益发展和完善。70年代中期，布莱克（F？B1ack）等人创立了期权定价模型（Option Pricing Molde1，简称OPM）；罗斯提出了套利定价理论（Arbitrage Pricing Theory）。在此时期，现代管理方法使投资管理理论日益成熟，主要表现在：建立了合理的投资决策程序；形成了完善的投资决策指标体系；建立了科学的风险投资决策方法。　　一般认为，70年代是西方财务管理理论走向成熟的时期。由于吸收自然科学和社会科学的丰富成果，财务管理进一步发展成为集财务预测、财务决策、财务计划、财务控制和财务分析于一身，以筹资管理、投资管理、营运资金管理和利润分配管理为主要内容的管理活动，并在企业管理中居于核心地位。1972年，法玛（Fama）和米勒（Miller）出版了《财务管理》一书，这部集西方财务管理理论之大成的著作，标志着西方财务管理理论已经发展成熟。　　财务管理深化发展的新时期　　20世纪70年代末，企业财务管理进入深化发展的新时期，并朝着国际化、精确化、电算化、网络化方向发展。　　70年代末和80年代初期，西方世界普遍遭遇了旷日持久的通货膨胀。大规模的持续通货膨胀导致资金占用迅速上升，筹资成本随利率上涨，有价证券贬值，企业筹资更加困难，公司利润虚增，资金流失严重。严重的通货膨胀给财务管理带来了一系列前所未有的问题，因此这一时期财务管理的任务主要是对付通货膨胀。通货膨胀财务管理一度成为热点问题。　　80年代中后期以来，进出口贸易筹资、外汇风险管理、国际转移价格问题、国际投资分析、跨国公司财务业绩评估等，成为财务管理研究的热点，并由此产生了一门新的财务学分支—国际财务管理。国际财务管理成为现代财务学的分支。　　80年代中后期，拉美、非洲和东南亚发展中国家陷入沉重的债务危机，前苏联和东欧国家政局动荡、经济濒临崩溃，美国经历了贸易逆差和财政赤字，贸易保护主义一度盛行。这一系列事件导致国际金融市场动荡不安，使企业面临的投融资环境具有高度不确定性。因此，企业在其财务决策中日益重视财务风险的评估和规避，其结果，效用理论、线性规划、对策论、概率分布、模拟技术等数量方法在财务管理工作中的应用与日俱增。财务风险问题与财务预测、决策数量化受到高度重视。　　随着数学方法、应用统计、优化理论与电子计算机等先进方法和手段在财务管理中的应用，公司财务管理理论发生了一场“革命”。财务分析向精确方向飞速发展。80年代诞生了财务管理信息系统。90年代中期以来，计算机技术、电子通讯技术和网络技术发展迅猛。财务管理的一场伟大革命—网络财务管理，已经悄然到来。　　财务管理发展趋势　　现代的财务管理，将继续朝着国际化、精确化、电算化、网络化方向发展。而网络财务管理变革则遥遥领先。　　当今是信息时代，是知识经济时代。知识经济拓宽了经济活动的空间，改变了经济活动的方式。主要表现在两个方面：一是网络化。容量巨大，高速互动，知识共享的信息技术网络构成了知识经济的基础，企业之间激烈竞争将在网络上进行；二是虚拟化。由于经济活动的数字化和网络化加强，开辟了新的媒体空间，如虚拟市场、虚拟银行。许多传统的商业运作方式也将随之消失，代之以电子支付，电子采购和电子定单，商业活动将在全球互联网上进行，使企业购销活动更便捷，费用更低廉，对存货的量化监控更精确。同时，网上收付，使国际资本的流动加快，而财务主体面临的货币风险却大大地增加。相应地，财务管理理论和实践，将随着理财环境的变化而不断革新。网络财务管理主体、客体、内容、方式都会发生很大的变化，有待进一步研究讨论和实践。

当前，农村财务管理存在许多问题，主要表现在：家底不清，产权不明，无资产台账，集体资产出租和发包不规范；专项资金管理不善，使用不当，财务管理不规范；会计人员业务水平低；缺乏民主管理和监督。针对这些问题，笔者提出以下加强村级财务管理的对策。　　一、加强法制宣传，提高认识，做到依法治村　　采取各种切实可行的办法，加强法律、法规和有关政策、制度的宣传教育，使干部群众思想认识大大提高。首先，要充分认识加强农村财务管理的重要性，把村级财务管理列入基层组织建设和制度建设的重要内容，摆上重要议事日程，明确专人分工负责，解决实际问题。其次，对村干部和财务人员开展财经管理、法律知识的培训，提高村干部的综合素质，切实做到按章办事，为群众谋利益。第三，要对广大村民开展民主教育，把政策、法律、法规、有关制度交给群众，使他们真正懂得村民的权利，增强村民的参政意识，使其敢于监督、善于监督，以堵塞财务工作中的漏洞。　　二、规范集体资产管理，力求集体资产的保值增值　　1.明晰产权、摸清家底，搞好农村集体资产所有权的界定和产权登记，建立集体资产台账。做好这项工作，首先要建立集体经济组织的清产核资小组，对本村或本社的资产进行彻底清查，对现有的资产进行产权界定与评估，对账上有而实际已经不存在的资产要按规定程序进行核销，明确集体经济组织的资产存量、结构、分布和运用效益，了解整个资产状况，明晰资产所有权，并进行产权登记。其次，根据清产核资的结果准确无误地建立资产台账，做好集体资产的登记工作，做到账实相符，并及时反映资产的使用及其变动情况，防止资产的流失，保护集体资产的安全和完整。　　2.搞好资本营运，盘活资产，保值增值。根据不同类型的资产特点，搞好资产经营。经营性资产重点抓增效，非经营性资产重点抓增值，资源性资产重点抓开发，福利性资产重点抓保护。〔1〕可以采用多种多样的方式充分利用集体资产，如发包出租、使用权拍卖、统一经营等，达到集体资产保值增值的目的。　　3.加强专项资金的管理。目前，村级专项资金主要包括征地补偿费、“一事一议”资金等。首先，加强对征地补偿费的管理。征地补偿费的规范管理，是落实最严格的土地管理制度，有效防止圈占土地，乱占滥用耕地，保障失地失业农民合法权益的重要举措。农村集体经济组织应按《村集体经济组织会计制度》的要求对征地补偿费进行会计核算，按照专户存储、专账管理、专款专用的原则来规范管理。土地补偿费的分配、使用预算方案要经集体经济组织成员大会或者成员代表大会批准，事后要将土地补偿费的实际开支、管理情况向集体经济组织成员大会或者成员代表大会报告。对征地补偿费收支原始凭证应单独装订成册，并定期向群众公布管理、使用情况。其次，加强“一事一议”资金的管理。随着农村税费改革的深入，村（社）集体兴办生产、公益事业要求社员出资、出力的，按“一事一议”的办法来筹集，在向群众收取时，要开具统一的“一事一议”筹资收据。“一事一议”收取的资金实行专户储存、专款专用，不得挪作它用，由村民理财小组进行监督，使用、开支情况要及时向群众公布。　　4.正确处理“村改居”过程中集体资产的处置问题。在“村改居”过程中，应搞好集体资产的清产核资工作，〔2〕通过村民或者村民代表大会作出资产处置方案，杜绝平调、侵吞、私分集体资产行为，确保集体资产的安全与完整，维护农村集体资产所有权人的合法权益。　　三、建立健全财务管理制度，确保村级财务管理有章可循　　建立财务制度是搞好财务管理的重要保证。为使村级财务管理工作有章可循，必须严格执行农业部、财政部新颁布的《村合作经济组织会计制度》和《村合作经济组织财务制度》，并从各村的实际出发，建立健全切实可行的村级财务管理制度，如“报账制度”、“列支审批制度”、“票据管理制度”等，做到账簿齐全、记账及时、独立核算、民主理财、规范管理。　　四、积极探索新财务管理形式，理顺管理体制　　推行村（社）会计委托代理制，是适应村（社）集体资产存量较小、经济业务往来较少的一种新财务管理形式，是在保障村集体资金所有权、使用权、审批权、监督权不变的前提下，依托乡镇农经部门，建立村社会计代理记账中心（办公室），按照自愿的原则，与村社集体经济组织签订代理记账协议，进行代理记账的一种财务管理形式。这种形式能有效加强会计监督职能，堵塞农村财务管理漏洞，从源头上预防和治理农村腐败现象。〔3〕　　五、实行会计电算化，提高管理水平　　实行会计电算化，是运用现代管理手段提高农村经营管理水平的有效途径，可以大幅度提高财务管理的工作效率、规范农村财务管理、提高会计核算水平和会计信息质量，最终实现以财务管理电算化为核心的农经电算化，为将来的农村信息化打下基础，包括会计核算、资产管理、合同管理、财务公开等。实践证明，凡是实行了农村会计电算化的地方，群众因财务问题发生的纠纷明显减少，群众对财务工作的满意程度明显增加。　　六、搞好村级财务公开，接受群众监督　　村集体经济组织要严格按照农业部、监察部《村集体经济组织财务公开暂行规定》和有关文件要求，以便于村民理解和接受的形式，将村级财务活动情况定期、如实地进行公布，接受村民监督。财务公开的内容主要包括：财务计划、各项收入和支出、各项财产、债权债务、收益分配、代收代缴费用、通过“一事一议”筹集的资金、群众要求公开的其它财务事项。财务公开应以填写财务公开栏为主要形式张榜公布。财务公开栏应建在便于村民阅览的公共场所。对村民关心的热点问题，要专项公开，重点解释。财务公开应当及时，并做到每季度或半年公布1次财务收支情况，年终公布各项财产、债权债务、收益分配、专项资金筹集和使用情况。　　财务公开的账目要真实，公开的内容要存档备查。每次公开后，村党支部和村民委员会要及时召开党员会议、村民会议或村民代表会议，广泛听取村民的意见和建议。对村民提出的疑问，要及时做出解释；对村民提出的要求，要及时给予答复；对村民提出的合理建议，要及时予以采纳；对大多数村民不赞成的事项，应当坚决予以纠正。七、履行民主理财小组职能，真正做到民主理财民主理财小组必须经村民会议或者村民代表大会选举产生，小组成员应当有2/3以上的村民代表，组长不得由村主要干部及其直系亲属担任。民主理财小组有权参与制订本村的财务计划和财务管理制度，有权检查、审核财务收支账目，有权否决不合理开支，有权监督财务计划和各项财务制度的执行情况。民主理财小组应当充分履行监督职责，制定相应的议事规则，定期举行民主理财活动，并有完整的活动记录，真正做到民主决策、民主管理、民主监督。 八、加大审计力度，强化监督职能　　农经管理部门应加强对村级财务的审计监督，设立专门的内审机构。乡镇农经管理机构要有固定的审计人员，依法开展村级财务审计和村干部离任审计，对水电费、发包及上交款、土地补偿费以及“一事一议”筹集资金等，应当定期进行专项审计，重点审查筹资和支出的合法性，杜绝非法立项、层层加码、隐瞒截留、挤占平调、侵占挪用和挥霍浪费等现象发生。审计工作结束后，应当及时向群众公布审计结果，落实处理意见。　　九、抓好村级财会队伍建设，夯实组织基础　　农村财务管理既是一项政策性很强的工作，又是一项业务性极强的工作。因此，稳定财会人员队伍，提高财会人员素质至关重要。财会人员被确定之后，一般不要随意变动，财会人员的任免和调换应由村民委员会提名，经村民会议或者村民代表会议讨论通过，并经乡镇农经管理机构审核。村主要干部及其直系亲属不得担任本村的财会人员，会计和出纳要分设，财会人员必须实行持证上岗，建立岗位责任制。　　农经部门要加强对农村财会队伍的管理，认真做好村级财会人员的培训、发证、年检等工作；认真组织村级财会人员学习财经法规和政策，教育和督促他们自觉遵守财经纪律，坚持原则，爱岗敬业，廉洁奉公；要保护和支持村级财会人员依法行使职权，保障其合法权益，对违反财务规定的单位和会计人员按有关法规进行严肃处理。

　　财务分析是通过收集、整理企业财务会计报告中的有关数据，并结合其他有关补充信息，对企业的财务状况、经营成果和现金流量情况进行综合比较和评价.财务分析对于企业的经营决策来说至关重要.是企业进行投资决策的重要依据。财务管理跟财务分析二者之间是相辅相成的，首先财务管理是财务分析的基本依据，是进行财务分析的基础. 同时通过对财务管理的相关数据分析又会反过来促进企业的财务管理工作。可以说强化财务管理理念、财务分析程序、财务分析方法，对于提高企业财务管理水平均具有重要意义。　　一、财务分析的主要内容　　(一)偿债能力　　分析偿债能力是企业偿还自身所欠债务的能力，偿债能力分析则是对企业偿还到期债务能力的分析与评价。偿债能力通常以变现性作为衡量的标准.分为短期偿债能力和长期偿债能力。企业偿还各种到期债务的能力大小.是决定企业财务状况优劣的基本要素之一.反映了企业财务状况的稳定性与企业生产经营的发展趋势。对企业的偿债能力科学合理的评价，既关系到企业财务风险乃至经营风险是否得到有效控制.又维系着与企业有利害关系的投资者、债权人及社会公众的经济利益。短期偿债能力是企业以其流动资产支付短期负债的能力.长期偿债能力则是企业以其资产或劳务偿还长期负债的能力。其指标有流动比率、速动比率、现金比率、营运资金等。　　(二)盈利能力　　分析盈利能力是指企业在一定时期内获取利润的能力。保持最大的盈利能力是企业财务工作的目标，同时也是企业实现持续健康发展的根本保证。由于盈利能力是企业组织生产经营活动、销售活动和财务管理水平高低的综合体现.因而企业盈利能力是企业的所有利益相关者共同关注的问题。企业作为自主经营、自负盈亏的独立商品生产者和经营者必须维护其资本的完整，并最大可能地获取利润，这样才能向股东发放股利，增加雇员薪金，保证可靠的偿债能力，才能使企业健康、顺利地发展。也只有净资产得到保全和维护并取得盈余.才能保持企业经济实力.保证国家财政收入的稳定，才有利于整个国民经济的健康发展。因此，盈利能力分析在财务分析中处于非常重要的地位。常用指标：主营业务利润率、营业利润率、销售毛利率、销售净利率等。　　(三)营运能力　　分析营运能力是指通过企业生产经营资金周转速度的有关指标所反映出来的企业资金利用的效率， 它表明企业管理人员经营管理、运用资金的能力、企业生产经营资金周转的速度越快.表明企业资金利用的效果越好效率越高，企业管理人员的经营能力越强。企业营运能力反映企业的经营状况及其潜力.营运能力的分析，也是对企业经营状况及其潜力的分析，对资产存量是否合理，管理效率高低的分析。　　企业营运能力直接影响盈利能力，特别是随着市场经济的发展.竞争的加剧.对营运能力的分析有利于对企业实力的了解和对市场变化的适应，使管理机构对重大问题能做出正确的决策。常用指标：流动资产周转率、存货周转率、应收账款周转率、总资产周转率等。　　(四)发展能力　　分析企业的发展能力是企业通过自身的生产经营活动.不断扩大积累而形成的发展潜能。企业能否健康发展取决于多种因素.包括外部经营环境、企业内在素质及资源条件等。而传统的财务分析仅关注企业的静态财务状况与经营成果.强调偿债能力和盈利能力分析.对企业的发展能力不够重视。随着市场经济的发展和竞争的进一步加剧，人们对企业发展状况的关注不会仅仅停留在其发展的现状上，而是会越来越注重企业发展的态势，潜能及其成长性，尤其是从动态上把握企业的发展过程和发展趋势。常用的指标有利润增长率、销售增长率、现金增长率、净资产增长率和股利增长率等。　　(五)现金流量分析　　现金流量分析是通过现金流量比率分析对企业偿债能力、获利能力以及财务需求能力进行财务评价。常用指标有销售现金比率、现金债务比率、现金再投资比率和现金满足内部需要率等。　　(六)投资报酬　　分析投资报酬是企业投入资本后所获得的回报。投资报酬分析常用的指标有资本金报酬率和股东权益报酬率、总资产报酬率和净资产报酬率等。　　二、财务分析在企业财务管理中的作用　　财务分析作为一项运筹和谋划全面效益的管理活动.随着企业的发展，将在报表的使用者中发挥越来越重要的作用。财务分析可以为投资者进行投资决策提供科学依据。企业的投资者是企业风险的承担者，财务报表分析能够为其提供有关企业的经营状况和财务成果方面的分析资料，特别是可以提供企业盈利能力方面的分析信息以供投资决策时参考。财务分析有助于促进资本市场的健康发展。上市公司通过财务报表分析定期公布有关企业财务状况、经营成果、投资风险等一系列反映企业经营管理水平方面的分析指标.有助于有价证券买卖双方交流信息、正常交易，必然促进证券市场的良性运行和健康发展。　　财务报表分析有利于维护金融秩序银行或其他金融机构通过财务报表分析资料，对企业的信用程度做出准确判断，以保证信贷资金的安全性，从而有利于加强金融监管.促使企业合理地进行负债经营.保证金融程序正常与稳定。财务报表分析有利于加强企业管理.提高经济效益企业管理人员通过财务分析对各项指标变动情况及其影响因素进行更深层次的分析，以便及时发现问题、寻找原因、村定措施。对企业进行财务分析有利于企业利润最大化的实现.因为进行财务分析可以使企业的各项经济资源得到最有效的配置.从而实现企业的利润最大化目标。　　三、改进财务分析的具体措施　　(一)提高财务分析资料的质量　　(1)在当今的信息社会背景下，信息的时效性显得尤为重要，要保证企业的财务分析的资料能够及时传达.以便财务分析部门在最短的时间内做出财务分析报表，为企业提供及时的经营决策调整。首先。对于企业财务分析时间上要进行相应的调整，要充分体现企业对于财务分析的重视程度：其次.要充分利用网络信息技术，利用公司内部已有的网络平台将公司的财务管理信息及时发布在内部网站上供财务分析部门及时进行分析。　　(2)拓展了财务报告披露的信息，要严格按照财会报告充分揭示的原则，对投资者有影响的财务信息要加以披露.地点要同定，时间要及时，信息要全面，不仅要披露确定性信息，还要披露不确定信息;不仅要披露定量信息，还要披露定性信息;不仅要披露财务信息，还要披露非财务信息。同时要适当在企业财务报告中披露人力资源状况。　　(3)要加强企业的会计信息披露监管机制，在对企业会计信息进行合理有效地监管的条件下才能保证所披露的会计信息的真实性。首先.企业的内部控制制度必须得到加强，要从源头上控制企业会计信息的真实性：其次，对其违规执业人员及机构实施严格制裁，通过有效地惩罚措施保证会计信息披露的真实合理，同时理顺委托关系，应该由信息的使用单位直接向审计单位支付审计费用，要让审计单位摆脱被审计单位对其审计结果的影响。　　(二)努力完善健全财务指标体系改进现有财务分析的方法　　要适当引进正确的数学分析方法来解决财务分析难题，建立适当的数学模型对特定的行业进行特定的财务指标评析。对于财务分析来说不能只将财务指标作为唯一的分析指标，还要把一些影响财务分析的非财务指标引进到财务分析中来提高财务分析的科学性。　　(三)要进一步加强财务分析人员队伍的素质建设　　首先，要提高财务分析人员业务素质，要求财务分析人员不具备专业财务知识的同时。还要掌握其他不同行业的专业知识，这样才能做出相对科学的财务分析结果;其次，要提高财务队伍的道德素质水平，要提高财务人员的职业操守，让他们的财务技术操作在相关的法律法规内进行。在市场经济的大背景下.企业的生产经营活动面临多重考验。财务分析对于企业的经营管理来说，显得尤为重要。因此，做好企业财务分析.可以为企业提供有价值的决策信息，使企业在竞争中保持清醒的判断力。

如何提升财务管理在企业管理中的地位 您好，很高兴为您解答： 财务管理是企业为规范财务行为加强核算，而对企业经营过程中发生的财务收 支等会计资讯进行计划、控制、分析和考核，以便实现对企业各项资产的有效利用 和管理的会计活动。由于企业的各项物资财产最终要以一定的货币量来衡量和体现， 企业的资产运用也就可以概括地体现为货币或资金的支出和收回，这构成了企业的 财务收支活动。 一、企业财务收支分析 笔者分析，企业的财务收支活动一般可分为四个方面，即： (一)筹资活动 筹资是指企业为了满足投资和资金营运的需要，筹集所需资金的行为。 (二) 分配活动 企业通过投资和资金的营运活动可以实现相应的收入，并实现资金的增值。企 业取得的各种收入在补偿成本、缴纳税金后，还应依据有关法律对剩余收益进行分 配。 (三)经营活动 企业为开展生产经营活动而进行的经常专案下的资金收支活动。即企业在日常 生产经营活动中，会发生一系列的资金收付行为，因此，企业日常经营而引起的财 务活动，也称为资金营运活动。 因此，从企业财务收支活动内容来看，企业的财务管理实际上也包括了四个方 面的内容，即企业筹资管理、企业投资管理、营运资金管理、以及对利润及其分配 的管理。 二企业财务管理的作用 在现代企业管理过程中，财务管理是最直接、最有效地影响企业获得最佳经济效益的管理环节。实践表明，企业能否在激烈竞争的市场经济中不断发展壮大，关键在于是否进行了科学的资本经营。同时从国际经济发展史上可以看出，自从出现了一定规模的企业，便与之相适应地出现了财务管理，并且，随着企业规模的增大和其逐渐现代化，财务管理也与之相应地提高和加强，这是必然的内在辩证关系。 l、资本经营的基础 在资本经营方式下，所有者对经营者的评价标准，不再是看生产了什么、生产 了多少，而是看资本是否实现了最大限度的增值。为此目的，企业必须把财务管理 放在第一位，努力实现企业最佳财务状况和经营效果果。相应地，在企业财务管理工作中，依据这一思想所实施的企业经营绩效的总体评价指标，即财务管理目标也得到了明确的规范，实现资本在保值前提下的不断增值这一共同要求，使企业经营方式与财务管理工作有机地结合到一起。 2、现代企业管理的核心 财务管理是一种价值管理，是对企业再生产过程中的价值运动所进行的管理， 它通过对企业生产经营过程中资金的形成、使用、分配和控制等方面的管理，来提 高资金运用效果，实现资本的保值增值。企业财务管理就是透过价值形态管理来达 到对实物形态的管理，通过资金的投放、投放的多少来影响企业经济活动。财务管 理的实质就是利用价值形式对企业生产经营活动进行的综合性管理，财务管理的这 种本质特征，决定了它在企业管理中的核心地位。 三、提升财务管理在企业管理中的作用的策略 1明确财务管理的中心地位 财务管理工作具有反映经济活动状况，监督和控制经济过程，促进企业经济发 展的职能，财务管理和企业经济效益存在着内在的必然联络。首先，企业物化劳动 和活劳动的消耗、资金的占用和周转、销售和财务成果等情况，都是通过财务核算 来提供经济资讯，同时财务管理工作通过事中控制和监督，如实反映出经营过程中 各项经济活动的情况，及时暴露和反映存在的问题，并认真分析提出改进措施，为 企业的目标预测、经营决策的落实充当参谋，为企业取得最佳效益创造良好条件。 2、健全内部财会制度 制度是财务部门发挥作用的“法宝”，欲加大财务部门对企业经济行为的控制 力度，就必须有规范、完善的财务制度。企业财务部门要按照“两则"、两制”的 要求，结合企业实际情况，建立健全符合企业发展要求的内部财会制度，使企业的 生产营销发展到哪里，财务管理的触角就能延伸到哪里。财务部门要敢于抓制度的 执行。同时企业应根据市场变化，调整资金结构，挖掘资金潜力，积极拓宽集资渠 道，增强企业自我积累、自我发展的功能：健全制度，完善资金责任制；积累后劲， 增强企业实力，提高企业竞争能力、应变能力，使企业在激烈的市场竞争中生存发 展。 3、创新财务管理内容 我国现行财务管理的内容，主要以日常财务管理工作为主，日常财务管理又以 现金、应收应付款、存货等营运资金的管理为主，企业筹资和投资、企业资本结构、 财务风险控制以及财务分析等所占比例较低，财务管理无法从大局上对企业经营状 况予以把握。企业要在目前竞争激烈的环境下站稳脚跟，必须全面拓展企业的财务 管理内容。比如要扩充套件国际财务管理内容。现阶段，企业置身于国际大环境中谋划 经营战略，企业财务管理自然也应从国际化的角度来加以配合，并抓住大量外国资 本涌入中国市场的契机，积极寻求与外资合作，提高管理水平，实现投资主体多元 化，优化法人治理结构。 4、提高财会人员综合素质 要发挥财务管理的中心作用，人的因素很关键。企业财会人员不仅要精通财会 专业知识，而且要谙熟企业生产营销方面的基本知识，适应市场经济条件下现代企 业制度对高效科学管理的客观要求，跳出就财务管理财务的框框，凭借自身的专业 优势、知识优势和资讯优势，灵活运用现代财务管理方法，以较高人员素质来保证 实现较高质量的财务管理。 综上所述，企业必须要转变观念，真正确立财务管理在企业各项管理工作中的 龙头地位，充分认识和发挥财务管理的作用，树立适应市场发展的现代理财观念， 真正确立财务管理在企业管理中的核心地位，充分发挥财务管理的职能作用。 财务管理在企业管理中的地位如何 直接关系著企业的发展和生存，尤其财务中的管理会计更为重要 财务管理在企业管理中的地位和作用 1.企业管理由许多专业管理分支所构成,财务管理是企业管理的重要组成部分,本文从现代企业制度的要求、财务管理的特点、当前企业面临的困境三个方面论述了财务管理在企业管理中处于核心的地位,供从事财务管理工作人员及相关部门参考. 2.财务管理在现代企业管理中的核心地位财务管理是现代企业管理中最重要组成部分,随着社会经济不断发展,技术的不断进步,财务管理的核心地位更显重要,这是由财务管理的本质所决定的. 3.现代企业管理中,如何将企业内部控制做到最佳是各企业极力追求的.激烈的市场竞争,使得企业在寻找如何增强企业市场竞争力的同时找到了企业内部控制这个有利的保障方法.文中就现代企业管理中财务部门在企业内部控制的作用做以简要论述,来找出其二者的关系,并深入讨论财务部门对企业内部控制的重要意义. 财务管理在企业管理中的地位和作用是什么？ 财务管理在企业管理中的地位 1、财务管理深入企业生产经营的各个环节 从学科理论上讲，财务学产生于经济学之前，有关资本、资金回圈周转，货币、计价、利息、收入、成本、费用、利润等，表面上表现为财务学和经济学共有的内容，但其实质是财务学的形成和发展促进了经济学的形成和发展。 2、财务管理是企业经营的综合性反映 企业各方面生产经营活动的质量和效果，大都可以资金运动中综合反映出来，而通过合理地组织资金运动，又可以对企业各方面的生产经营活动起到积极的促进作用。财务管理的各项价值指标，是企业经济决策的主要依据，将企业生产情况与财务情况及时、客观地反映出来，并深入分析，寻找经营管理中的薄弱环节，提出措施，堵塞漏洞，提高效益，加强成本管理，以更低的耗费获取同样或更高的收益。 3、企业财务管理贯穿企业经营全过程 企业财务管理贯穿企业经营全过程，覆盖经营全方位。搞好财务管理对于改善企业经营管理、提高经济效益具有十分重要的作用。特别是企业资金运动过程贯穿于企业生产经营过程，无论是资金筹集、资金运用，还是资金的补偿，经营成果分配都离不开财务管理。也就是说，财务管理可以把劳动、资本、技术等生产要素纳入管理范围，它融于企业管理的各个环节，这种管理上的优势，同样是企业其他任何一项管理所无法替代的。 企业管理中财务管理的作用 1、管理资金的运作 资金是企业赖以生存、发展的前提，是企业从事生产经营的血液，资金管理是企业财务管理的核心内容。合理筹集资金，确保资金占用和资金成本最低。资产管理包括流动资产管理、固定资产管理和无形资产以及递延资产管理。 2、建立科学的执行机制 财务管理是一个回圈过程，一般来说它应与本企业生产周期相吻合，它应包括财务预测、财务计划、财务控制、财务分析、财务检查五个环节。这些管理环节，互相配合，紧密联络，形成周而复始的财务管理回圈过程，构成完整的财务管理工作体系。 3、实施全面的预算管理 要以实行全面预算管理为纽带，严格控制各项支出。实行严格、全面地预算管理是规范企业财务行为、控制成本费用、减少损失浪费的重要手段。把预算管理延伸到企业经济活动的各个环节。 （1）处理好全面预算和财务预算的关系。既可以成为控制支出、降低成本费用的工具，也可以成为企业实现经营目标、提高资源利用效益的有效管理模式。 （2）扩大预算管理的触角，把全面预算管理作为企业日常管理过程相渗透的行为规范和标准体系。成为企业日常管理的行为准则和自我约束的机制。 （3）防止预算执行的软化，特别是对“有权”人员和职能部门的预算执行应有刚性。 如何提高财务在企业管理中的地位 随着经济形势的快速发展，国家的税务制度和会计制度的不断地改变，财务管理的重要性愈来愈引起企业管理层的高度重视，企业管理迫切需要企业的财务管理要从企业管理的后台转移到企业管理中心来。 财务在企业运作中是处于很重要的地位。但也要明白，财务的重要性是为企业管理提供服务，不要将自己时刻定位在管理职能，要更多地考虑服务职能。 财务人员必须要有非常强烈的服务意识，因为财务管理的价值不在于自身的价值，而是在于一定要依附于别人才能产生价值，财务人员必须要明白这一点，不然工作很难深入和认同。依附于谁?我认为财务就是一定要依附于企业业务部门，服务于业务，在服务的过程中完善、改变业务运营过程中的财务制度的各种缺陷、不足，从而进一步的提高现有的财务制度的水平和执行力。使各项财务制度大家更明白，执行更顺畅。要想做到这一点，就要将财务的职能从会计核算、监督转向服务，所以服务是财务的工作主流，如何做好服务?如何评价服务的好坏?就是让财务所撑握的各种资讯及时、主动反馈给各业务部门、高层领导，这些资讯、资料使业务部门深感要有用、有指导、有帮助。使之成为各业务部门和高层管理层决策的依据，持续不断地对业务和高层提供强有力的财务支援，要经常思考如何从业务发展的角度去更新财务制度，更好地服务于各业务部门，所有这一切就要求财务人员必须从财务会计的圈子里跳出来，去了解业务的即时的状态，去熟悉业务部门的各种业务。 财务管理在企业管理中的地位和作用的例子 资产管理 运营效率分析 成本和费用控制 会计论文，急 题目《谈财务管理在企业管理中的地位》 你这就像是报告，你应该按照提出问题、分析问题、解决问题的思路写，建议再改改！ 1.财务管理在企业管理中的现状 2.财务管理在企业管理中的地位和重要作用 3.当前存在的主要问题 4.提高财务管理水平的建议和措施 论财务管理在企业管理中的地位和作用本题依据

财务管理的重要性：　　随着我国企业管理环境的不断变迁，每个企业都希望能在不断发展的市场经济中能够迅速的占领先机，而企业财务管理给予了企业健康发展的生机。加强企业财务管理工作的重要性，随后对企业财务管理目前存在的一些问题进行分析，并提出了一些有利于加强企业财务管理的行而有效的策略建议。　　企业财务管理是对企业资金的获得和有效使用的管理工作，其管理的目标是实现企业价值最大化，并追求企业价值的提升和市场占领上的竞争地位。因此，新形势下企业财务管理目标在于资金的获得与合理使用，并在企业的日常生产、销售和管理中实现企业的生存、发展和获利。　　一、加强企业财务管理的重要性　　1、财务管理处于企业管理核心地位 企业财务管理从资金的角度参与企业管理，凡涉及资金的任何方面都在财务管理的范围内，而企业的运营是离不开资金的，因而造成了财务管理的综合性。　　2、有利于企业经济效益进一步提升 财务管理可通过运用企业筹资资金、运用资金、分配资金和监督资金的管理职能，使企业经济效益得到价值的最大化提高。　　二、当前中小企业财务管理存在的问题　　1、财务管理观念滞后 受传统思想影响，多数中小企业重业务轻财务，存在着企业效益是业务做出来的狭隘认识，使财务管理在企业发展中发挥不了作用。　　2、融资渠道相对有限 中小企业运营的关键在于资金是否能及时周转。而由于中小企业尚处于发展初期，在银行内尚未建立起信用记录，同时可抵押资产较少，银行不敢轻易贷款，导致资金需求十分紧张。　　3、财务制度不健全 绝大多数中小企业缺乏相应的财务制度和财务管理机构，将企业财务全权委托给会计事务所或血缘较近的亲属办理，忽视了财务管理工作在企业发展中的重要作用。　　4、投资分析盲目性大 受规模限制，多数中小企业经营管理方式属于集权式管理模式，权利很少得到下放，这就导致投资具有主观意愿性。而由于中小企业管理者及下属管理人员的自身认知局限，在加上企业中不健全的机制及诸多弊端的现实性，这些都很容易导致对投资项目缺乏根本的判断，注重短期利益，关注着项目利益最大化，充满盲目性。　　财务管理的重要性是什么　　三、加强企业财务管理的几点思考　　1、设置专门的财务管理部门 企业的财务管理单凭企业会计人员并不能满足企业财务工作的需要。因此应在企业内部设置专门的财务管理机构，配备专业素质和业务技能高的管理人员，在稳定企业财务信息渠道下，动态掌握各项财务工作的变化，对企业财务工作进行统筹规划。　　2、改善企业外部的融资环境 关于企业外部融资艰难的问题，企业应该根据市场需要增加建设再担保机构，提高企业的再融资能力。如组建担保公司，专为中小企业的融资提供担保，这样不仅可以使中小企业在金融机构的贷款风险得到降低，还能提高中小企业在金融机构贷款的几率，进而有效解决中小企业融资难所造成企业发展不足的问题。　　3、建立完善的财务管理制度 企业完善的财务管理制度能使一切资金使用有章可循，如现金出纳、资金融通、固定资产、预算编制等。同时，完善的财务制度还表现在可建立专业人才培养基地，而人才培养也能促使财务管理制度的进一步完善。　　4、实施科学投资优化资金结构 科学的投资决策是中小企业发展的生命线，关乎到企业质量的提高和效益的发展。科学的投资决策包括企业面临的市场经济环境的优劣、决策形势的变化、企业人力资源的配合以及资金的合理使用等等。　　财务管理与企业经营活动密切相关。融资环境与投资盲目都是中小企业发展中遇到的最严重问题; 除此之外，财务管理意识不强，财务制度不合理都是中小企业急需解决的问题。因此，结合企业自身特点，制定出切实可行的财务管理方案，保证得到有效执行，才能使企业利润最大化，赢得市场发展先机，促进企业持续健康发展。　　财务管理是什么?　　在2012年教育部新版《普通高等学校本科专业目录》中，财务管理属于管理学门类下的工商管理类，相近专业有工商管理、市场营销、会计学、人力资源管理、旅游管理、商品学、审计学、电子商务、物流管理、国际商务等。　　财务管理是伴随人们对生产管理的需要而产生的。随着社会生产力的发展，财务管理也经历了一个由简单到复杂、由低级到高级的发展过程。国内所说的财务管理，一般是指企业的财务管理。　　财务管理是企业管理的一个组成部分，它是根据财经法规制度，按照财务管理的原则，组织企业财务活动，处理财务关系的一项经济管理工作。简单的说，财务管理是组织企业财务活动，处理财务关系的一项经济管理工作。财务管理是研究如何通过计划、决策、控制、考核、监督等管理活动对资金运动进行管理，以提高资金效益的一门经营管理学科。

一、正确认识企业管理以财务管理为中心的意义1、企业是营利性组织，其出发点和归宿是获利。企业一旦成立，就会面临发展、竞争，并始终处于生存和倒闭、发展和萎缩的矛盾之中。对于现代企业而言，财务管理的目标是企业价值的最大化，是企业能够实现长期稳定的利润，并且能同时带来现金净流量。财务管理的本质是理财，科学理财是现代企业持续发展的源动力，可见财务管理正是掌握着企业的基本命脉。因此，不论是什么经济成份组建的企业，不论从事何种行业的企业，作为追求经济效益的经济性组织，其财务管理就成为企业管理的重要组成部分。2、现代企业管理的内容是多方面的。除财务管理之外，物资管理、生产管理、技术管理、营销管理、人力资源管理等，无不是它的组成部分。但所有这些管理活动都只是对企业经营活动的某一特定方面所实施的组织、协调和控制工作。其成效也只影响到企业生产经营的某一特定方面。而且，所有其他一些管理活动无不需要以合理的资金作为其管理对象的物质基础，而财务管理的核心内容正是对资金运动的管理，它强调的是在资金良性循环的条件下资金的增值，是对企业经营活动的整体及其各个环节实施管理。从这个意义上讲财务管理必然具有战略导向作用，处于生产经营过程中的核心地位。财务管理成效的好坏，将直接关系到企业经营的总体效益。可见，财务管理作为企业内部管理的核心，渗透到企业生产经营的方方面面、各个环节，起到“纲”的作用，纲举目张，可以带动企业管理的全面提升。因此，在现代企业管理中，要以财务管理为主导，充分发挥其综合性管理的功能。3、随着经济体制的改革的不断推进，现代企业制度的建立，企业的经营方式，管理模式和运行机制都发生了深刻的变革。在市场经济条件下，资本增值最大化的实现，必须以良好的财务状况为基础，追求利润最大化是企业的主要经营目标；如何以最小的投入获得最大的产出，是企业管理的永恒主题。经济体制的转换要求企业经营管理者的思想和观念也随之更新。经过几十年不懈的摸索和尝试，企业界逐渐形成了这样一个共识，那就是现代企业必须重视管理，企业管理应以财务管理为中心。二、建立新型的企业财务管理组织财务机构是实行财务管理的主体，一个企业财务机构的健全与否直接关系到企业财务运行效率和质量。要使企业财务管理实现预定的财务目标，必须加强财务管理体制改革，建立新型的企业财务管理组织，以适应现代企业制度的要求.1、重视管理会计职能的思路企业都设有财务机构，专司财务会计之职。目前我国的财务机构主要是以财务会计为主的财务机构，其职能主要是行使会计核算，是对企业经营过程和结果进行反映，其原始单据的收集、整理、记录、登帐和编表等都有一个固定模式，是“报账型会计”，侧重于对外报告服务。管理会计则不然，管理会计的职能是预测、决策、计划、控制、考核，是“经营性会计”，侧重于对企业内部管理服务。它实现管理的手段就是要通过对企业生产经营活动中的过程控制，使决策者对经营计划得以实现。计划是决策的结果，而控制则是计划的执行过程，所以财力决策、财务计划及财务控制就形成了管理会计的循环。它目标明确但方法不拘一格，管理工作贯穿于整个企业生产经营活动的事前、事中和事后。因此，现代企业制度下，企业应该重视管理会计，将财务会计与管理会计分离，建立独立高效的财务管理组织，使财务会计和管理会计，各负其责，相互配合。2、加强会计基础工作，提高会计信息质量，为财务管理和企业决策奠定良好的基础财务管理在公司的战略规划和经营策略中占据着重要的地位，作为市场经济条件下的现代企业，财务管理将是提高其竞争能力、抵抗风险的有力武器。财务管理是以会计信息为基础的，会计信息的质量如何将很大程度地影响财务管理的准确性，影响企业决策的正确性。因此，企业应该进一步加强会计基础工作，提高会计信息质量，为财务管理和企业决策奠定良好的基础。三、注重高素质财务管理人才的培养，建立合理、高效的用人机制财务人员是财务工作的主体，财务人员要协调好单位内部各方面的关系，只有高素质财务管理人才，才能真正实现财务管理的目标，实现现代企业管理的终极目标。那么如何培养一批高素质财务管理人才并为企业所用呢？1、统一组织财务人员的教育培训，通过内部培训、外部培训、法规政策培训和后续教育等方式，以及经常性的理论研讨、内部交流和思想教育，不断提高其综合素质和业务技能。2、建立内部财会人才市场，创造公平、公开、公正的竞争环境，使真正的人才通过内部竞聘进入企业高层财会队伍。针对管理中的薄弱环节，有计划、有针对性地外部招聘部分人员。3、实行分类分层管理，按照企业统一制定的财务、会计岗位职责，经考核和内部竞争，在保证财会人员具有较强的业务能力、较高的政策水平、良好的道德品行，并能保持相对稳定的前提下，将财会人员划分为财务会计、管理会计两类，并实行分层管理，逐人定位，定向培养，从整体上提高财会人员的素质，充分发挥其潜能和专业特长为加强企业管理服务，确保财务运行机制能健康有序地运行。四、正确处理财务管理和其他职能管理的关系，建立健全以财务管理为核心的企业管理体系市场经济条件下，企业经营环境复杂多变，风险越来越大，要确保利润最大化，必须确立财务管理在企业管理中的核心地位，发挥财务的预测、决策、计划、控制、考核等方面的作用，这也是由管理会计工作的性质和特点所决定的。企业以财务管理为核心，控制了资金、成本、利润，等于抓住了企业生产经营各个方面。企业的各项管理都要服务和服从于经营需要，有利于改善和提高工作效率及经济效益，它们之间应以财务管理为核心，相互配套，相互补充、相互协调和相互衔接。1、财务管理不单是财务部门的事，必须在企业内树立“全员财务” 观念。财务管理的重要性、复杂性及其涉及范围的广泛性决定了它远不是仅靠一个部门的工作所能够解决的。因此，财务管理是一项需要全盘考虑，统一目标，协调一致的工作。首先企业领导要重视和熟悉财务管理，其次在企业内树立“全员财务”观念，宣传加强财务管理的目的和意义，形成“全员财务”的大氛围。以财务管理为中心要求实现观念的转变，把财务管理的观念落实到企业管理的每一个人、每个过程和每个环节。这需要各方面集思广益，群策群力，以实现企业价值最大化，创造更大财富。2、在企业管理的各个环节，都必须贯彻以财务管理为核心的管理方针。现代企业管理的内容是多方面的，所有这些管理活动都反映一定形式的资金活动。现代企业财务管理的基础是资金运动，其实质是资金运动过程中所体现的以企业为主体的财务关系。财务管理就是对现代企业资金运动进行的管理。从管理内容看，一般为资金管理、成本管理和利润管理；从管理环节看，包括财务预测、财务决策、财务计划、财务控制、财务分析、财务考核、财务监督等。显然，财务管理与其他各项管理是密切相关的，企业所有管理活动无不需要以一定量的合理的资金作为管理对象的物资基础。企业各方面生产经营活动的质量和效果，大都可以从资金运动中综合地反映出来。所以，财务管理是现代企业管理中的一个独立方面，又是一项综合性的管理活动。对现代企业经营活动的整体及其各个环节实施管理时，要注意发挥财务管理的综合性作用，通过合理的组织资金活动，可对各方面的生产经营活动起积极促进作用。因此，在企业管理的各个环节，都应当贯彻以财务管理为核心以财务管理为中心的观念3、以财务管理为中心不是以财务部门为中心，更不是忽视企业其他管理工作的作用。以财务管理为中心所强调的是财务管理的中心地位，而不是以财务部门为中心，更不是忽视和否定企业的其他管理工作的作用。企业为实现其生存、发展的目的而实施各种各样的管理，财务管理是其中的一项。只是由于社会经济发展的要求及财务管理本身的特点——它以价值管理的观念指导各项管理工作的深入开展，并且对各项管理工作的过程和最终结果进行全面综合的反映，这才决定了它在各项管理工作中的中心地位。但财务计划指标的完成、财务管理目标及至企业目标的实现仍然依赖于企业各项具体管理工作的配套如生产管理、质量管理、技术管理、业务管理等等。企业的其他管理工作和财务管理之间不是相互独立和分离的，而应是相互渗透的，是以财务管理的思想来指导和实现企业经营的总目标。离开了其他管理工作的协调配套，财务管理是空中楼阁；没有财务管理的指导，其他管理工作是盲目的。一个企业能否迅速扩大规模，获取竞争优势，以至最终获得成功，在很大程度上取决于财务管理是否卓有成效，企业只有注重财务管理才能将企业缔造成价值型组织。只有做好观念更新、体制改革、人才配备、关系协调，树立财务管理在企业管理中的核心地位，构建以财务管理为核心的现代企业管理模式才有可能。当然，企业是一个复杂的经济组织，随着社会和企业的发展在不断变化，一种管理模式不可能适用于所有的企业，也不会永远适用于某个企业。一般来说，对于一个从小到大发展起来的企业基本上会经历三种管理模式：1、以生产为中心2、以业务为中心3、以财务管理为中心。

谢邀！如果我有弟弟而父母让我花钱贴补他，我会首先思考两个关键因素：我的能力和他的需求。首先，我会考虑自己的经济能力。作为一个年轻的人，我的个人经济状况可能有限。因此，我会评估自己的收入和支出，以确定能够承担的额度。我会计算我的月收入和必要的开销，然后留出一部分作为储蓄和投资。如果我的经济状况允许，我会愿意从中拿出一部分来供弟弟使用。然后，我会考虑弟弟的实际需求。我会与父母和弟弟充分沟通，了解他的需要和目标，并确定是否有其他方式可以满足他的需求。我会鼓励弟弟发展自己的才能和技能，通过努力实现自己的梦想。例如，他可能需要学习材料、辅导或培训课程。我会支持他在这些方面的努力，并提供必要的资源和支持。在这个过程中，我也会教育弟弟关于财务管理的重要性。我会与他分享我的经验和知识，帮助他理解价值观和正确的消费观念。这样，他会明白不仅要珍惜我为他提供的帮助，还要学会独立思考并为自己的未来做出负责任的决策。总之，如果父母希望我花钱贴补弟弟，我会根据自己的经济能力和弟弟的实际需求做出合理的决策。我会以支持和帮助弟弟为出发点，同时也会教育他关于财务管理的重要性。这样，我们能够共同成长，实现个人和家庭的幸福和成功。

现代企业财务管理发展的主要阶段及特点论述　　财务管理的萌芽时期　　企业财务管理大约起源于15世纪末16世纪初。当时西方社会正处于资本主义萌芽时期，地中海沿岸的许多商业城市出现了由公众入股的商业组织，入股的股东有商人、王公、大臣和市民等。商业股份经济的发展客观上要求企业合理预测资本需要量，有效筹集资本。但由于这时企业对资本的需要量并不是很大，筹资渠道和筹资方式比较单一，企业的筹资活动仅仅附属于商业经营管理，并没有形成独立的财务管理职业，这种情况一直持续到19世纪末20世纪初。　　筹资财务管理时期　　19世纪末20世纪初，工业革命的成功促进了企业规模的不断扩大、生产技术的重大改进和工商活动的进一步发展，股份公司迅速发展起来，并逐渐成为占主导地位的企业组织形式。股份公司的发展不仅引起了资本需求量的扩大，而且也使筹资的渠道和方式发生了重大变化，企业筹资活动得到进一步强化，如何筹集资本扩大经营，成为大多数企业关注的焦点。于是，许多公司纷纷建立了一个新的管理部门—财务管理部门，财务管理开始从企业管理中分离出来，成为一种独立的管理职业。当时公司财务管理的职能主要是预计资金需要量和筹措公司所需资金，融资是当时公司财务管理理论研究的根本任务。因此，这一时期称为融资财务管理时期或筹资财务管理时期。　　这一时期的研究重点是筹资。主要财务研究成果有：1897年，美国财务学者格林（Green）出版了《公司财务》，详细阐述了公司资本的筹集问题，该书被认为是最早的财务著作之一；1910年，米德（Meade）出版了《公司财务》，主要研究企业如何最有效地筹集资本，该书为现代财务理论奠定了基础。　　法规财务管理时期　　1929年爆发的世界性经济危机和30年代西方经济整体的不景气，造成众多企业破产，投资者损失严重。为保护投资人利益，西方各国政府加强了证券市场的法制管理。如美国1933年和1934年出台了《联邦证券法》和《证券交易法》，对公司证券融资作出严格的法律规定。此时财务管理面临的突出问题是金融市场制度与相关法律规定等问题。财务管理首先研究和解释各种法律法规，指导企业按照法律规定的要求，组建和合并公司，发行证券以筹集资本。因此，西方财务学家将这一时期称为“守法财务管理时期”或“法规描述时期（Descriptive Legalistic Period）”。　　这一时期的研究重点是法律法规和企业内部控制。主要财务研究成果有：美国洛弗（W？H？Lough）的《企业财务》，首先提出了企业财务除筹措资本外，还要对资本周转进行有效的管理。英国罗斯（T？ G？Rose）的《企业内部财务论》，特别强调企业内部财务管理的重要性，认为资本的有效运用是财务研究的重心。30年代后，财务管理的重点开始从扩张性的外部融资，向防御性的内部资金控制转移，各种财务目标和预算的确定、债务重组、资产评估、保持偿债能力等问题，开始成为这一时期财务管理研究的重要内容。　　资产财务管理时期　　20世纪50年代以后，面对激烈的市场竞争和买方市场趋势的出现，财务经理普遍认识到，单纯靠扩大融资规模、增加产品产量已无法适应新的形势发展需要，财务经理的主要任务应是解决资金利用效率问题，公司内部的财务决策上升为最重要的问题，西方财务学家将这一时期称为“内部决策时期（Internal Decision-Making Period）”。在此期间，资金的时间价值引起财务经理的普遍关注，以固定资产投资决策为研究对象的资本预算方法日益成熟，财务管理的重心由重视外部融资转向注重资金在公司内部的合理配置，使公司财务管理发生了质的飞跃。由于这一时期资产管理成为财务管理的重中之重，因此称之为资产财务管理时期。　　50年代后期，对公司整体价值的重视和研究，是财务管理理论的另一显著发展。实践中，投资者和债权人往往根据公司的盈利能力、资本结构、股利政策、经营风险等一系列因素来决定公司股票和债券的价值。由此，资本结构和股利政策的研究受到高度重视。　　这一时期主要财务研究成果有：1951年，美国财务学家迪安（Joel Dean）出版了最早研究投资财务理论的著作《资本预算》，对财务管理由融资财务管理向资产财务管理的飞跃发展发挥了决定性影响；1952年，马克维茨（H？M？Markowitz）发表论文“资产组合选择”，认为在若干合理的假设条件下，投资收益率的方差是衡量投资风险的有效方法。从这一基本观点出发，1959年，马克维茨出版了专著《组合选择》，从收益与风险的计量入手，研究各种资产之间的组合问题。马克维茨也被公认为资产组合理论流派的创始人；1958年，莫迪哥莱尼（Franco Modigliani）和米勒（Merto H？Miller）在《美国经济评论》上发表《资本成本、公司财务和投资理论》，提出了著名的MM理论。莫迪格莱尼和米勒因为在研究资本结构理论上的突出成就，分别在1985年和1990年获得了诺贝尔奖；1964年，夏普（William Sharpe）、林特纳（John Lintner）等在马克维茨理论的基础上，提出了著名的资本资产定价模型（CAPM）。系统阐述了资产组合中风险与收益的关系，区分了系统性风险和非系统性风险，明确提出了非系统性风险可以通过分散投资而减少等观点。资本资产定价模型使资产组合理论发生了革命性变革，夏普因此与马克维茨一起共享第22届诺贝尔经济学奖的荣誉。总之，在这一时期，以研究财务决策为主要内容的“新财务论”已经形成，其实质是注重财务管理的事先控制，强调将公司与其所处的经济环境密切联系，以资产管理决策为中心，将财务管理理论向前推进了一大步。　　投资财务管理时期　　第二次世界大战结束以来，科学技术迅速发展，产品更新换代速度加快，国际市场迅速扩大，跨国公司增多，金融市场繁荣，市场环境更加复杂，投资风险日益增加，企业必须更加注重投资效益，规避投资风险，这对已有的财务管理提出了更高要求。60年代中期以后，财务管理的重点转移到投资问题上，因此称为投资财务管理时期。如前述，投资组合理论和资本资产定价模型揭示了资产的风险与其预期报酬率之间的关系，受到投资界的欢迎。它不仅将证券定价建立在风险与报酬的相互作用基础上，而且大大改变了公司的资产选择策略和投资策略，被广泛应用于公司的资本预算决策。其结果，导致财务学中原来比较独立的两个领域—投资学和公司财务管理的相互组合，使公司财务管理理论跨入了投资财务管理的新时期。前述资产财务管理时期的财务研究成果同时也是投资财务管理初期的主要财务成果。　　70年代后，金融工具的推陈出新使公司与金融市场的联系日益加强。认股权证、金融期货等广泛应用于公司筹资与对外投资活动，推动财务管理理论日益发展和完善。70年代中期，布莱克（F？B1ack）等人创立了期权定价模型（Option Pricing Molde1，简称OPM）；罗斯提出了套利定价理论（Arbitrage Pricing Theory）。在此时期，现代管理方法使投资管理理论日益成熟，主要表现在：建立了合理的投资决策程序；形成了完善的投资决策指标体系；建立了科学的风险投资决策方法。　　一般认为，70年代是西方财务管理理论走向成熟的时期。由于吸收自然科学和社会科学的丰富成果，财务管理进一步发展成为集财务预测、财务决策、财务计划、财务控制和财务分析于一身，以筹资管理、投资管理、营运资金管理和利润分配管理为主要内容的管理活动，并在企业管理中居于核心地位。1972年，法玛（Fama）和米勒（Miller）出版了《财务管理》一书，这部集西方财务管理理论之大成的著作，标志着西方财务管理理论已经发展成熟。　　财务管理深化发展的新时期　　20世纪70年代末，企业财务管理进入深化发展的新时期，并朝着国际化、精确化、电算化、网络化方向发展。　　70年代末和80年代初期，西方世界普遍遭遇了旷日持久的通货膨胀。大规模的持续通货膨胀导致资金占用迅速上升，筹资成本随利率上涨，有价证券贬值，企业筹资更加困难，公司利润虚增，资金流失严重。严重的通货膨胀给财务管理带来了一系列前所未有的问题，因此这一时期财务管理的任务主要是对付通货膨胀。通货膨胀财务管理一度成为热点问题。　　80年代中后期以来，进出口贸易筹资、外汇风险管理、国际转移价格问题、国际投资分析、跨国公司财务业绩评估等，成为财务管理研究的热点，并由此产生了一门新的财务学分支—国际财务管理。国际财务管理成为现代财务学的分支。　　80年代中后期，拉美、非洲和东南亚发展中国家陷入沉重的债务危机，前苏联和东欧国家政局动荡、经济濒临崩溃，美国经历了贸易逆差和财政赤字，贸易保护主义一度盛行。这一系列事件导致国际金融市场动荡不安，使企业面临的投融资环境具有高度不确定性。因此，企业在其财务决策中日益重视财务风险的评估和规避，其结果，效用理论、线性规划、对策论、概率分布、模拟技术等数量方法在财务管理工作中的应用与日俱增。财务风险问题与财务预测、决策数量化受到高度重视。　　随着数学方法、应用统计、优化理论与电子计算机等先进方法和手段在财务管理中的应用，公司财务管理理论发生了一场“革命”。财务分析向精确方向飞速发展。80年代诞生了财务管理信息系统。90年代中期以来，计算机技术、电子通讯技术和网络技术发展迅猛。财务管理的一场伟大革命—网络财务管理，已经悄然到来。　　财务管理发展趋势　　现代的财务管理，将继续朝着国际化、精确化、电算化、网络化方向发展。而网络财务管理变革则遥遥领先。　　当今是信息时代，是知识经济时代。知识经济拓宽了经济活动的空间，改变了经济活动的方式。主要表现在两个方面：一是网络化。容量巨大，高速互动，知识共享的信息技术网络构成了知识经济的基础，企业之间激烈竞争将在网络上进行；二是虚拟化。由于经济活动的数字化和网络化加强，开辟了新的媒体空间，如虚拟市场、虚拟银行。许多传统的商业运作方式也将随之消失，代之以电子支付，电子采购和电子定单，商业活动将在全球互联网上进行，使企业购销活动更便捷，费用更低廉，对存货的量化监控更精确。同时，网上收付，使国际资本的流动加快，而财务主体面临的货币风险却大大地增加。相应地，财务管理理论和实践，将随着理财环境的变化而不断革新。网络财务管理主体、客体、内容、方式都会发生很大的变化，有待进一步研究讨论和实践。

一.企业财务管理工作是企业管理的基础，是企业内部管理的中枢。财务管理工作是组织资金运动，处理同有关方面财务关系的一项经济管理工作。它是一种价值管理，渗透和贯穿于企业一切经济活动之中。企业的资金筹集、使用和分配，一切涉及资金的业务活动都属于财务管理工作的范围。企业的生产、经营、进、销、调、存每一环节都离不开财务的反映和调控，企业的经济核算、财务监督，更是企业经济活动的有效制约和检查。财务管理工作是一切管理活动的共同基础，它在企业管理中的中心地位是一种客观要求。二.企业的管理从注重生产的管理转到财务管理工作，是社会的进步。随着社会主义市场经济体制的逐步建立，财会工作在企业管理中越来越占有重要的地位。必须坚持一手抓生产发展，一手抓财务管理工作，既要向生产要效益，又要向管理要效益，管理也是生产力。财务管理工作与经济效益有着密切的联系。企业的中心目标就是围绕着如何以较小的消耗取得尽量大的经济效益，加强财务管理工作能够促进企业节约挖潜、控制费用、降低消耗;通过资金的筹集调度，合力运用资金，提高资金的使用效果，防止资金的浪费;通过对存活的管理可以优化库存结构，减少存货积压，做到经济库存;通过价格的拉动，可以增加企业的收入;通过对国有资产的管理可以促使企业合理有效地使用国有资产，并且做到国有资产的保值、增值。因此充分发挥财务管理工作的龙头作用，就能更加有效地提高经济效益。三.财务管理工作是实现企业和外部交往的桥梁。财务会计的一个重要职能就是反映企业经济活动情况，为企业经济管理提供完整地，以财务信息为主的经济信息。企业的会计信息不仅是企业内部管理的需要，还是企业外部有关决策者所需要的，因为企业不是孤立存在的，它必然要与外界发生各种各样的联系，进行信息交流，例如国家宏观经济管理部门、企业外部的投资人、债权人等，都需要利用会计信息进行有关的经济决策。

　　财务部门在企业中的重要性如下：起草公司年度经营计划；组织编制公司年度财务预算；执行、监督、检查、总结经营计划和预算的执行情况，提出调整建议。执行国家的财务会计政策、税收政策和法规；制订和执行公司会计政策、纳税政策及其管理政策。整合公司业务体系资源，发挥公司综合优势，实现公司整体利益的最大化。公司的会计核算、会计监督工作；公司会计档案管理及合同（协议）、有价证券、抵(质)押法律凭证的保管。编写公司经营管理状况的财务分析报告。负责公司股权管理工作，实施对全资子公司、控股公司、最大股东公司、参股公司的日常管理、财务监督及股利收缴工作。组织经济责任制的实施工作，下达各中心核算与考核指标，组织业务考核和评价。

加强企业税务管理有助于降低企业税收成本,实现企业财务目标。税收是企业一项重要的成本支出,并且是一种高风险和高弹性的成本,同时它也是可以控制和管理的,并且需要控制和管理。在我国,税收费用占企业利润的比重也很高。企业可以通过加强税务管理,运用多种税务管理方法,降低企业税收成本,提高效益,这也是企业税务管理最本质、最核心的作用。加强企业税务管理有助于提高企业财务管理水平。企业税务管理是企业财务管理的重要组成部分,而加强企业税务管理的前提就是加强对企业税务管理人员的培训,提高人员业务素质。税务管理人员素质的提高,业务处理能力的增强,提高了企业的税务管理水平,同时提高了企业的财务管理水平。加强企业税务管理有助于企业资源合理配置,提升企业竞争力。通过加强企业税务管理,企业可以迅速掌握、正确理解国家的各项税收政策,进行合理的投资、筹资和技术改造,进而优化资源的合理配置,提升企业竞争力。加强企业税务管理有助于降低企业涉税风险。企业涉税风险主要有税款负担风险、税收违法风险、信誉与政策损失风险。这些风险的发生,不仅导致企业税收成本的增加,更重要的是威胁着企业的声誉和生存发展。通过企业税务管理,对涉税业务所涉及的各种税务问题和后果进行谋划、分析、评估、处理等组织及协调,能够有效降低企业涉税风险。二、我国企业税务管理现状。

一、做好企业财务管理的重要性（1）重视人的发展与管理观念，是现代企业管理发展的基本趋势，也是知识经济时代的客观要求。伴随着知识经济时代的到来，人本化的理财观念已深入人心，而企业管理中每项财务活动都是由人发起、操作并管理的，因此，企业发展的好坏直接取决于财务管理的强弱，也就是取决于财务人员的知识智慧以及努力程度。做好财务管理，建立责权明确的财务运行机制，是企业有效开展各项工作的基本要求。（2）财务管作为一种经营管理手段，理贯穿于企业经营活动的各个环节，保证企业价值最大化目标的实现。将财务管理与企业经营活动联系起来，可以确保在营销活动时不会出现大的资金问题，密切把握资金动向，加大了对企业债务、资产、投资回收、现金回流和资产增值等方面的管理与监督作用。（3）科学的财务管理确保企业在正常运营的同时扩大生产，促进企业的发展壮大。财务管理可以指导各项管理工作的深入开展，并且对各项管理工作的过程和最终结果进行全面综合的反映，根据企业的总目标和实际情况制定财务计，控制成本，实现资源利用最大化；同时，还可以防止生产过程中不必要的开支和浪费。（4）完善的财务管理制度是企业竞争的重要保障。新经济形势下，国际社会的企业合作日益加深，汽车、网络、电信、金融、保险和一些制造业相互融为一体，共同发展。虽然过去的竞争对手转为合作伙伴，但彼此间的竞争仍然存在。因此，科学完善的管理制度可以大大提升企业的竞争实力，为企业保驾护航。二、如何做好财务管理（1）与其他部门密切配合。如果财务部门与其他管理部门割裂开来，财务管理不能延伸到各项管理工作之中，那财务管理就成了无本之木，其作用得不到发挥，形成经营和生产“两面化”会给企业带来很大的隐患。（2）拥有一只高水平的财务队伍，在加强队伍建设的同时不断加强财务人员的法制观念。部分企业的财务人员专业水平相对较低，账目设置混乱，账簿的启用和交接操作不规范，不正确。部分财务人员由于自身原因或外在压力，丧失了应有的职业道德，并不如实记录账目。甚至出现了私自修改账目、作假帐、挪用公款的现象，严重影响了财务管理在企业管理中所应发挥的作用。财务人员是财务管理的现实执行者，对财务管理能否发挥效应有着至关重要的作用。因此，会计人员必须按照会计法律、法规和企业制度进行工作，保证所提供的会计信息合法、真实、准确、及时、完整。企业在招聘财务人员的过程中要严格筛选；在工作中做好监督作用；并要不断提升财务工作人员的业务素质，定期组织培训、考核等。（3）完备、规范的财务管理制度是保证一个企业正常运作及发展壮大的必要条件。“工欲善其事，必先利其器”，好的财务管理制度是企业发展的重要武器， 企业只有真正做到在原始凭证记录管理、定额管理、计量验收等方面有据可查、有度可依；在财务部门职责权限、岗位分工明确；账务处理程序井然有序、稽核制度严格透明，才能真正发挥其主体作用，更好督促各部门工作，促进企业发展。（4）加强资金管理。很多企业管理者重视资金，却忽视资金管理的重要作用，没有科学的使用资金，造成资金的不足或闲置，降低了利用率，阻碍了资金的循环流通，大大降低了企业利润的生成。现金对于企业来讲好比人体的血液。如果企业的现金流断裂，迎来的只有倒闭。资金的耗费关系着企业的生产成本和竞争能力，如果光是为了占据市场，将战线拉得过长，导致现金套牢，那么企业周转必然不便利；库存和应收账款与现金正好成反比，如果没有很好的财务控制，导致成本浪费、错误决策、重复购买等，增加了企业的应收账款，造成亏损，最终现金流断裂而使企业轰然倒下。企业应将现金流的控管分为事前、事中和事后：事前制定预算，事中做好偏差分析并及时改进，事后总结归纳。避免出现资金投入过多、回收困难、长期滞留等情况，影响企业的发展。（5）非财务工作者了解现代财务管理的技能与方法，但不能干涉财务管理工作。非财务人员了解财务管理制度对企业各项工作的顺利开展起到推进作用。首先，要认识到财务的重要性，了解财务管理的主要工作内容，学会看财务报表并能通过报表了解企业的状况。其次，要走出观念误区，财务管理并非“只管钱”。认为只要管住钱就万事大吉，而忽略了核算的重要性。如此“重资金、轻核算”，做不到真正做到节支降耗， “钱”是管不住的。第三，许多企业的财务部门从创业初期即由管理者一人或其亲属掌管，财政大权“一手抓”，导致财务管理工作无法顺利开展，给企业的长远发展埋下隐患。一个企业的财务部门只有拥有完善的制度，科学的管理，高水平的财务人员，才能充分调动好各方面的积极性，不断增强企业的经济实力，使企业在激烈的市场竞争中立于不败之地，为企业谋求更大更远的发展。

对内：为企业管理层提供决策信息.比如事前的投资决策、纳税筹划、融资方案等;事中的经营活动的记录;以及事后收益计算、盈利汇总及预测的资料等.简单说即监督、管理和控制。对外：为企业财务信息外部使用者提供其所需的信息.比如政府部门、债权人、潜在投资者等.他们需要相关信息来做出合理的决策。扩展资料财务管理是组织资金运动，处理同有关方面财务关系的一项经济管理工作。它是一种价值管理，渗透和贯穿于企业一切经济活动之中。企业的资金筹集、使用和分配，一切涉及资金的业务活动都属于财务管理的范围。企业的生产、经营、进、销、调、存每一环节都离不开财务的反映和调控，企业的经济核算、财务监督，更是企业经济活动的有效制约和检查。财务管理是一切管理活动的共同基础，它在企业管理中的中心地位是一种客观要求。参考资料来源：百度百科-财务管理

对内：为企业管理层提供决策信息.比如事前的投资决策、纳税筹划、融资方案等；事中的经营活动的记录；以及事后收益计算、盈利汇总及预测的资料等。简单说即监督、管理和控制。对外：为企业财务信息外部使用者提供其所需的信息，比如政府部门、债权人、潜在投资者等。他们需要相关信息来做出合理的决策。扩展资料财务信息是企业经营决策的基本依据在市场经济条件下，，企业决策的正确与否是企业经营成败的关键。而决策的正确与否往往又取决于财务信息的完整性、可靠性和及时性。2.财务分析是企业经营决策的重要保障财务分析既是制定计划的前提，又是检查计划执行情况、反映工作成绩，提出改进意见的主要手段。通过对企业生产经营活动成果所进行的会计分析：①可以挖掘提高经济效益的潜力和途径，②可以发现企业管理工作中的薄弱环节，③可以找出差距及原因进而提出对策。3.财务信息是考核企业管理层经济责任履行情况的重要基础一个企业的管理是多方面的，对员工的管理，对资金运转的管理，对生产经营的管理，对企业文化的管理等等，这需要企业各部门协作，特别是企业高层管理人员。财务职能是指企业财务在运行中所固有的功能。财务的职能源于企业资金运动及其所体现的经济关系，表现为筹资、用资、耗资、分配等过程中的管理职能，包括：财务预测、财务决策、财务计划、财务控制、财务分析等。参考资料百度百科-财务职能

重要性：首先，资金使用的最后一道关口在财务，即使在业务流程的前端出现了不合规的做法，位于终端的财务如果能够坚持原则，恪守诚信，严格管理大额资金的支付，就能及时纠正不合规行为，发挥财务的监督和控制作用，保护企业资产的安全和完整。其次，财务渗透在企业的每一个经营管理环节中，企业所有的经营管理活动最终都会反映在财务数据上，这些数据能够暴露出企业经营管理的漏洞和薄弱环节，为防范经营风险提示预警。第三，财务管理作为企业管理的核心和基础，是一项综合性管理工作，企业内部管控的设计、实施和维护都离不开财务，财务是检验企业管理合理性和规范性最有效的工具。扩展资料一个企业要做大、做强、做好、做长之前，首先要确保做实，做实的含义就是财务数据是准确的、资产质量是真实可靠的，对此财务人员责无旁贷。同时，我们要通过一系列的机制保障，对与财务报告相关的各项经济活动进行监督与控制，确保财务管理能渗透并贯穿于企业的各项业务流程中，从而使我们能够通过有效的财务管控，杜绝一切违反财务制度的人和事，维护各项制度的“尊严”，确保企业的财务安全和稳健发展。参考资料来源：人民网-加强财务管控　守住合规防线