大学体验英语课文翻译及课后习题翻译答案

capable students who can really help you learn about the world.

如果高中阶段兴趣过于集中,你会面临两个问题。第一个就是进了大学以后你很可能没法改变。另一个问题就是如果分数不够高,你就很难考入大学,而无法向那些积极性很高,很有才能的学生一起学习,他们可以真正帮助你了解这个世界。

In college it's appropriate to think about specialization. Getting real expertise in an area of interest can lead to success——unless the specialty ends up being a dead end or you're not good at. Graduate school is one way to get specialized knowledge, although extended college education isn't always a good investment from a purely economic standpoint.

大学期间可以适当考虑专业的问题。深入掌握自己感兴趣的领域的专业知识,能够引导你走向成功,除非这个专业没有发展前途,或者你并不很擅长这个方面。读研究生是获取专业知识的一个途径,虽然从纯经济角度来看,大学毕业后再接受教育不一定算是明智的投资。

UNIT1

1.任何年满18岁的人都有资格投票(vote)。(be eligible to) Anyone over the age of 18 is eligible to vote. 2.每学期开学前,这些奖学金的申请表格就会由学校发给每一个学生。(apply for, scholarship) A form to apply for these scholarships is sent by the university to each student before the start of each semester.

3. 遵照医生的建议,我决定戒烟。(on the advice of) On the advice of my doctor, I decided to give up smoking. 4.公园位于县城的正中央。(be located in) The park is located right in the center of town.

5.这所大学提供了我们所需的所有材料和设备。(facilities) The university provides all the materials and facilities we desire.

UNIT2

1警察们正忙着填写关于这场事故的各种表格。(fill out) The policemen are busy filling out forms about the accident. 2.我想在还车之前把油箱(fuel tank)加满。(fill up) I want to fill up the fuel tank before returning the car.

3.如果你要投诉,最好遵循正确的程序。(follow the procedure)

If you want to make a complaint, you’d better follow the correct procedure. 4.要不是约翰帮忙,我们绝不会这么快就完成实验。(without) We couldn’t have finished the experiment so soon without John’s help.

5.暴风雨之后,岸边的人们焦急地搜索湖面以期发现小船的踪迹。(scan for)

After the storm, the people on the shore anxiously scanned the lake for any sign of the boat.

UNIT3

1. 我们需要通过减少道路上的车辆以降低燃料消耗。(consumption)

We need to cut down on our fuel consumption by having fewer cars on the road. 2.电费上涨增加了我们的负担。(add to)

The rise in power costs has added to our burden.

3. 你应该自己判断行事,别总是跟在你哥哥的后面。(follow the lead)

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You should judge by yourself, and not always follow your brother’s lead. 4.那种发型今年很流行,但是我想明年就会过时。(in fashion)

That hairstyle is in fashion this year, but I am afraid it will be out of fashion next year. 5.在追求真理的过程中,我们注定(fate to)要遭受失败的痛苦。(in one’s quest for) We are fated to suffer from many failures in our quest for truth.

UNIT4

1.她在公共汽车站一直等到末班车进站。(come in) She waited at the bus stop until the last bus came in. 2.如果我们能帮得上忙,尽管和我们联系。(contact)

If there is any way we can be of assistance, please do not hesitate to contact us. 3. 他需要多少船务人员才能使他的游艇(yacht)航行?(crew) How many crew does he need to sail his yacht?

4.虽然她的新书没有上一本好,但是我还是喜欢它。(not quite as) I enjoyed her new book though it’s not quite as good as her last one. 5.我从未遇到过如此善良的人。(never before) Never before have I met such a kind person.

UNIT5

1. 我们得把感情放在一边,从专业的(professional)角度来对待这件事。(from a...standpoint) We have to put aside our emotions and take it from a professional standpoint. 2.这部戏非常精彩,我很快就沉浸于激动人心的剧情之中。(lose oneself in) The play was so wonderful that I soon lost myself in the excitement of it. 3. 她没有什么爱好 —— 除非你把看电视也算是一种爱好。(unless) She hasn’t got any hobbies — unless you call watching TV a hobby. 4.他说他是直接从市长本人那里得到这个信息的。(first-hand)

He said that he had got the information first-hand from the Mayor himself. 5.既然你不能回答这个问题,我们最好问问别人。(since)

Since you can’t answer the question, perhaps we’d better ask someone else.

UNIT6

1.那件工作很难做,不过我想试试看。(have a shot) It’s a difficult job, but I’d like to have a shot.

2.这是一本关于商务实践而非理论的书。(as opposed to) This is a book about business practice as opposed to theory. 3. 社会活动从未耽误她的学习。(in the way)

2.Social activities never get in the way of her studies.

4.直到1911年人们才发现第一种维生素(vitamin)。(It is not until...that) It was not until 1911 that the first of the vitamins was identified. 5.很明显,自然灾害是造成这个国家经济危机的原因。(crisis)

Natural disasters have obviously contributed to the country’s economic crisis. 3、通过活动,使学生养成博览群书的好习惯。 B比率分析法和比较分析法不能测算出各因素的影响程度。√ C采用约当产量比例法,分配原材料费用与分配加工费用所用的完工率都是一致的。X - 12 -

C采用直接分配法分配辅助生产费用时,应考虑各辅助生产车间之间相互提供产品或劳务的情况。错 C产品的实际生产成本包括废品损失和停工损失。√ C成本报表是对外报告的会计报表。× C成本分析的首要程序是发现问题、分析原因。× C成本会计的对象是指成本核算。× C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。√ C成本计算方法中的最基本的方法是分步法。X D当车间生产多种产品时,“废品损失”、“停工损失”的借方余额,月末均直接记入该产品的产品成本 中。× D定额法是为了简化成本计算而采用的一种成本计算方法。× F“废品损失”账户月末没有余额。√ F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。X F分步法的一个重要特点是各步骤之间要进行成本结转。(√) G各月末在产品数量变化不大的产品,可不计算月末在产品成本。错 G工资费用就是成本项目。(×) G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对 J计算计时工资费用,应以考勤记录中的工作时间记录为依据。(√) J简化的分批法就是不计算在产品成本的分批法。(×) J简化分批法是不分批计算在产品成本的方法。对 J加班加点工资既可能是直接计人费用,又可能是间接计人费用。√ J接生产工艺过程的特点,工业企业的生产可分为大量生产、成批生产和单件生产三种,X K可修复废品是指技术上可以修复使用的废品。错 K可修复废品是指经过修理可以使用,而不管修复费用在经济上是否合算的废品。X P品种法只适用于大量大批的单步骤生产的企业。× Q企业的制造费用一定要通过“制造费用”科目核算。X Q企业职工的医药费、医务部门、职工浴室等部门职工的工资,均应通过“应付工资”科目核算。X S生产车间耗用的材料,全部计入“直接材料”成本项目。X S适应生产特点和管理要求,采用适当的成本计算方法,是成本核算的基础工作。(×) W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对 Y“预提费用”可能出现借方余额,其性质属于资产,实际上是待摊费用。对 Y引起资产和负债同时减少的支出是费用性支出。X Y以应付票据去偿付购买材料的费用,是成本性支出。X Y原材料分工序一次投入与原材料在每道工序陆续投入,其完工率的计算方法是完全一致的。X Y运用连环替代法进行分析,即使随意改变各构成因素的替换顺序,各因素的影响结果加总后仍等于指标的总差异,因此更换各因索替换顺序,不会影响分析的结果。(×) Z在产品品种规格繁多的情况下,应该采用分类法计算产品成本。对 Z直接生产费用就是直接计人费用。X Z逐步结转分步法也称为计列半成品分步法。√ A按年度计划分配率分配制造费用,“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。 A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)

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