【单选题】Translate the following special term into Chinese. "gross profit"

A、收益表

B、利润表

C、收支表

D、损益表

A、负债表、利润表和现金流量表是公司制作的最为重要的财务报表。

B、资产负债表、利润表和现金流量表是公司制作的最为重要的财务报表。

C、资产负债表、利润表和现金流量表是公司制作的最为重要的报表。

D、以上答案都不对。

A、利润表又称为利益表、收益表、收支表或经营情况表。

B、利润表又称为损益表、收入表、收支表或经营情况表。

C、利润表又称为损益表、收益表、收支表或经营情况表。

D、以上答案都不对。

Directions: Translate the following text into Chinese.

I feel that this award was not made to me as a man but to my work - a life' s work in the agony and sweat of the human spirit, not for glory and least of all for profit, but to create out of the materials of the human spirit something which did not exist before. So this award is only mine in trust. It will not be difficult to find a dedication for the money part of it commensurate with the purpose and significance of its origin. But I would like to do the same with the acclaim too, by using this moment as a pinnacle from which I might be listened to by the young men and women already dedicated to the same anguish and travail, among whom is already that one who will some day stand here where I am standing.

Our tragedy today is a general and universal physical fear so long sustained by now that we can even bear it. There are no longer problems of the spirit. There is only the question: When will I be blown up? Be cause of this, the young man or woman writing today has forgotten the problems of the human heart in conflict with itself which alone can make good writing because only that is worth writing about, worth the agony and the sweat.

He must learn them again. He must teach himself that the basest of all things is to be afraid; and, teaching himself that, forget it forever, leaving no room in his workshop for anything but the old verities and truths of the heart, the old universal truths lacking which any story is ephemeral and doomed - love and honor and pity and pride and compassion and sacrifice. Until he does so he labors under a curse. He writes not of love but of lust, of defeats in which nobody loses anything of value, of victories without hope and worst of all without pity or compassion, his grieves grieve on no universal bones, leaving no scars. He writes not of the heart but of the glands.

  Dear Sirs,

  Re: Men's Sweaters

  Thank you for your letter of May 18 and samples.

  We appreciate the good quality of men's sweaters, but we find your prices appear to be on the high side and out of line with the current price in the market．It would leave us only a small profit on our sales if we accept the prices you quoted.

  We appreciate the quality of your goods and would like to have the opportunity to do business with you, but we have also to point out that the men's sweaters are available in our market from several European manufactures．All the prices quoted by them are lower about 10% than yours for the same quality．Therefore we suggest you should make a reduction by 10%.

  It is in view of our long-standing business relations that we make you such a counter-offer．We hope you will take our counter-offer into consideration favorably and fax us your acceptance immediately.

  We are looking forward to your early reply.

  Yours faithfully,

  (Signature)

Task 2 (20 points) 完成《会计英语实训教程》page122 Ⅴ【在书上直接作答并标注出加粗短语的含义-拍照-在附件里提交】 Translate the following sentences into Chinese. 1. An income statement is a financial statement that summarizes the profitability of a business entity for a specified period of time. 2. In this statement, net income is determined by comparing the sales prices of goods or services sold during the period with the costs incurred by the business in delivering these goods or services. 3. In a technical sense, the income statement is subordinate to the balance sheet. This is because it shows the items in detail that collectively account for most of the period's net change in only one balance sheet item, retained earnings. 4. The technical accounting terms for these components of net income are revenue and expenses. Therefore, accountants say that net income is equal to revenue minus expenses. 5. Remember that the balance sheet expresses the company's financial position at a point in time, but the income statement shows the inflows and outflows of a company's resources over a period of time.

Directions: Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written clearly on ANSWER SHEET 2.

At our house, nobody gets more mail than Jake: catalogs, coupons, and offers to subscribe to magazines. (61) He is also urged to donate to worth causes and take advantage of some pretty incredible credit-card offers.

He ignores all of them. What do they expect? He's a dog.

(62)It all started when I used Jake's name as an assumed name on the Internet. in an attempt to protect what's left of my privacy. Before I knew it, junk was pouring in, proving once again that these days every move you make online can be, and often is, carefully watched and recorded by people who don't know you from your dog--everyone from ad and insurance agencies to nonprofit groups and even the dreaded telemarketers. And let's not forget the more, shall we say, unscrupulous characters.

(63) We've all heard horror stories about people whose identities, in the form. of credit card or Social Security numbers, were assumed by crooks.Identity theft is one of the fastest-growing crimes around.

Even if you never buy anything online, your privacy can be compromised by Web "cookies." A cookie is a small file that a Web site stores on your computer containing information it can use to "recognize" you if you return to that site.

Most cookies pose little risk to privacy on their own. The problem comes when others get hold of your cookies. In a highly publicized case earlier this year, DonbleClick Inc planned to cross reference consumer cookie data with information from a marketing database, such as name, address and credit card purchase history. (64) Seen as an unethical violation of consumers' privacy, a lawsuit followed. DoubleClick backed off the plan. for now.

In the meantime, other threats to your cyber privacy still exist. Example:

Anyone who knows where to look can buy stolen credit card numbers in chat rooms, and spends up every penny on your card in minutes.

(65) As new technologies bring out the creativity in crooks, your best bet may be plain old-fashioned vigilance. Keep track of each penny, balance your checkbook and follow up on discrepancies in your statements immediately. However much the world change, it still pays to be your own watchdog.

(61)

A、hasno role in segregating special and regular customers

B、mustinvolve unused plant capacity to avoid lost profits on regularly priced items

C、allows a company to sell products at priceswhich only cover fixed costs

D、involves selling products at a percentageover retail price due to the short time period involved

A、The determination of inventory value and of the cost of goods may be the most important single step in measuring the profitability of a business.

B、The determination of inventory value and of the cost of goods may not the most important single step in measuring the profitability of a business.

C、The determination of assets value and of the cost of goods may be the most important single step in measuring the profitability of a business.

D、None of the above.