第一篇：英语活动设计第三章讲义
上饶幼儿师范高等专科学校教学讲义
学前英语活动设计讲义
一、教学内容：学前英语教育活动设计
第三章学前英语知识教学活动设计与模拟教学
二、教学方法：讲授法、情景教学法、口头交际法、练习法、小组合作学习等。
三、作业内容：掌握26个字母的正确书写方法
学会教授字母，词汇和对话，并组织英语活动
四、教材页码：P34－P66
五、考试考查方式：期末考试
六、讲授提纲时间：周四上午三、四节
七、教学讲义
第三章学前英语知识教学活动设计与模拟教学
第一节 字母与语音教学活动设计与模拟教学
一、学前英语字母与语音的基本内容概述
英语字母教学作为英语教学的基础，是小学英语教学中的重要一环。字母教学是幼儿英语学习的起始，由于幼儿所掌握的英语知识十分有限，字母教学容易陷入单一枯燥的学习氛围中，我们的英语教学应该朝着省时高效、充满趣味的方向发展。
（一）字母教学的基本内容 1．内容与目标：幼儿英语字母教学包括 26 个字母的读音、字母的辨认和字母的书写三项内容。教学的目标是在教师的指导下，让幼儿达到能辨认字母的音和形，读准字母，按正确的笔顺和规格 书写以及按顺序背诵和默写字母，初步掌握字母在单词中的基本读音，为进一步学习单词的读音和拼法 打下基础。2．字母教学的顺序：按英语字母表的自然顺序教学。优点：便于幼儿课后复习，使幼儿熟悉字母的顺序，也方便幼儿通过唱字母歌迅速记忆字母。缺点：无规律可循，学习过程枯燥。
先教 5 个元音字母，按照字母的读音分类教学。A /ei/: h, k, j E /i:/: b, c, d, g, t, p, v, z I /ai/: y 036 第三章学前英语知识教学活动设计与模拟教学 O /əu /：o U / ju: /：q, w /e/: f, l, m, n, s, x, z
3．字母的读音教学：（1）简化字母的读音教学；（2）强化个别字母教学；（3）注重读音归类教学；（4）丰富字母读音操练；
4．字母的书写教学：（1）字母形的教学；（2）字母书写教学；（3）书写姿势；（4）字母笔顺教学；（5）字母格式教学；（6）丰富字母的读音操练。
字母书写的规格如下。② 字母的斜度约 5°，单词与单词之间间隔一个小写字母 a 的距离； ③ 小写字母只占中间一格的必须顶天立地，含有字母i, t 的点和横线最后写，横线可以连写。④ 类似于 d, o, g 等圆形字母的要封口。书写姿势书写要做到“一拳，一寸，一尺”。也就是说，坐时胸部和桌边相距一拳，身体自然放松；握笔时大拇指与食指离笔尖一寸距离，笔杆向身体方向稍有倾斜；眼睛与练习本之间的距离为一尺。
（字母笔顺教学由于英语字母有印刷体和书写体之分，幼儿在书写时容易将它们混淆，教师在教学时应多在这方面进行强调，特别是字母的笔顺很难在作业中体现出来。讲解书写方法时，首先教师要明确自己所教的字体。英语书写的字体有三种最基本的类型，分别是圆体、斜体和直体。现行小学英语教材用的书写字体叫匀笔斜体行书，是属于斜体字的一种。它比粗细笔的斜体行书要简单易学。① 字母的书写大写字母都写在第一第二格，上不顶格，但下要站在书写基线上，书写基线就是第三条线。笔画要从上向下，字体要朝左倾斜写，如果只有一条书写基线，大写字母就应站在此线上，字体高度要一致，例： A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 一笔完成的大写字母有 C G J L O S V W Z 两笔完成的大写字母有 B D K M N P Q R T U X Y 三笔完成的大写字母有 A E F I H 它们的基本笔顺都是从上到下，从左到右，先外后内。小写字母不管是写在中格、上中两格还是中下两格都要写满格。但有四个字母例外，它们是 I，j，f，t。字母书写的规格如下。② 字母的斜度约 5°，单词与单词之间间隔一个小写字母 a 的距离； ③ 小写字母只占中间一格的必须顶天立地，含有字母i, t 的点和横线最后写，横线可以连写。④ 类似于 d, o, g 等圆形字母的要封口。
（二）语音的基本内容
1．音标的含义：。狭义上的“音标”就是指英 语音标。本文提到的音标都是指英语音标或英语国际音标。
音标的分类音标的种类繁多，美国有美国的音标（KK 音标），英国有英国的音标（DJ 音标），在英国还有牛津、剑桥自己出的音标，加上民间出版的韦氏音标、新国际音标，版本非常多。在众多版本中，使用较普遍的有英国的 DJ 音标和 IPA 音标，以及美音的 KK 音标。（1）元音（29 个）念长元音时，一定要注意音的长度。学长元音时的通病是，念的长度不够，甚至念得和短元音一样。念短元音时，一定要念得短而自然。一般来说，清辅音前的短元音应念得非常短。发双元音时由一个元音向另一个元音滑动，口型有变化。前一个元音发音清晰响亮，且时间长；后一个元音发音模糊软弱，且时间短。① 单元音（18 个）前元音: /i:/ /i/ /e/ / æ / 中元音: /ə:/ /ə/（美式特有音素/ə:r/ /ər/）后元音: /a:/ /ʌ/ /ɔ:/ /ɔ/ /u:/ /u/（美式特有音素/a/ /a:r/ /ɔ:r/ /ɔr/）② 双元音（11 个）合口双元音（特点：其第二组成部分为/i/或/u/）/ai/ /ei/ /au/ /əu/ /ɔi/ 集中双元音（特点：其第二组成部分为/ə/，美式为/ər/）/iə/ /εə/ /uə/（美式特有音素/iər/ /εər/ /uər/）（2）辅音（28 个）发清辅音时声带不震动。发浊辅音时几乎不送气，声带震动。（3）鼻音（3 个）发音时软腭下垂，使气流从鼻腔逸出而产生的一种语音。双唇鼻音/m/：map 齿龈鼻音/n/：nap 软颚鼻音/ŋ/：hang（4）浊辅音（4 个）这四个发音非常相似。声门擦音/h/：ham 齿龈无擦通音/r/：run 齿龈边音/l/：left 软腭化齿龈边音/l/：cancel
二、学前英语字母与语音的教学方法
（一）字母的教学方法 1．利用卡片 2．唱歌学字母
3．结合单词进行字母教学 4．模仿 5．字母体操 6．示范、临摹书写法 7．游戏法
（1）抢读字母 将全班分为若干小组，然后教师逐个出示一些字母卡片，幼儿们举手抢答，看哪个组的幼儿读得又 快又准。
（2）听音举卡片 教师发出指令：“Show me the big letter A.”或“Show me the small letter e.”等，看谁举得快、记得牢。
（3）点名 教师准备 26 张字母卡片，大小写字母写在同一张卡片上，然后将卡片的顺序打乱，幼儿每人抽一张，卡片上的字母即为幼儿的名字，然后教师任意点字母，持该卡片的幼儿马上站起来说“Here I am.”，并 出示卡片让大家检验。
（4）找搭档 教师准备 52 张字母卡片，大小写分开写，将卡片顺序打乱分给幼儿，击鼓传花，鼓声停在谁处，该 生站起来出示字母，与他对应的大写或小写字母马上跑过去，两个人一起举卡片，并大声朗读。
（5）接龙 幼儿分组游戏或全班游戏。由第一个人抽出一张反扣的字母卡片读出该字母，按顺序其后一个同学 马上读出该字母后的字母，并依次读完，直至完成全部所学字母。
（6）猜字母 教师出示一些与字母极像的图案或实物，让幼儿运用想象力去猜测和辨认，看看像什么字母。
（7）字母画 教师设计藏有不同字母的画，让幼儿看图，找出图中所藏的大小写字母，并将所找到的字母标 在该图下，看谁找到的字母多，还可以让幼儿用大写或小写字母自创一幅图，与同桌互相练习找 字母。
（8）听音辨字母 这是一个训练幼儿辨别容易混淆字母的游戏。教师可将易混的字母分别写在纸上，如 G, J, Q, W 等，共准备 2～4 套，同时将幼儿分成 2～4 个小组，每组抽一名幼儿上前，面向全班站立，教师发给每个人 一套卡片（2～4 张为宜）。游戏开始时，教师念其中的一个字母，幼儿应立即找出并高举起该字母。先 找对的得 2 分，后找对的得 1 分，没找对的不得分。最后得分最多的组获胜。
（9）字母滚雪球 这是一个训练幼儿记忆字母能力的游戏。把幼儿分成若干组或男女两组。游戏开始时，第一个幼儿 说一个字母（如 B），第二个幼儿在后面任意加上一个字母（如 B, E），然后依次进行（如 B-BE-BEK-BEKG-BEKGL„），说错了（即说的前几个字母与前面说的不一致）就被淘汰，说得多而准确的 小组为胜。
（10）找元音字母 将全班幼儿分为两组，发给两组幼儿一些卡片，这些卡片中既有元音字母，又有辅音字母。教师说“开始”后，持有元音字母卡片的幼儿应立即举着卡片到前面来按次序站队，先按次序站好队的组 获胜。
（11）按顺序接力读写字母 老师可按照横或竖的顺序让幼儿背诵或书写字母，并随机停下，再由另一排的幼儿接着背、写，也 可随机指定某个幼儿背或写，这样可使幼儿的注意力更为集中。
（12）What’s missing? 老师手上拿着若干张字母卡片，先给幼儿看一遍再抽走一张，问幼儿“What’s missing?”，猜得又 对又快的获胜。
（13）按编号找字母 老师在黑板上写下若干字母，并在字母的下面写上相应的号码，老师说编号幼儿读字母，或者老师 读字母幼儿说编号。
（14）招兵买马 字母分类课采用“招兵买马”的游戏，5 个元音字母是司令，其他字母是小兵。A 司令的小兵：H, K, J E 司令的小兵：B, C, D, G, P, T, V I 司令的小兵：Y O 是一个光棍司令 U 司令的小兵：W, Q /e/是一个假司令，它的小兵：F, L, M, N, S, X, Z R 是一个流浪兵。
（15）抢答字母组 将全班分成两个小组，并把两套字母卡片分别发给各组幼儿。游戏开始，教师用中文说：“美国”“中 华人民共和国”„„持有这些字母卡片的幼儿应立即快速站起来并举起字母“USA”“PRC”„„答得 既快又准的小组获胜。
（16）加加减减成字母 规则：老师在黑板上写出一些字母，请同学们加上或减去一笔，使其成为另外一个字母。
（二）音标的教学方法 1．认读游戏：学习48个国际音标如同一年级小朋友学汉语拼音一样，有一个音与形的认识过程。
2．听辨音游戏：要培养幼儿正确的语音，听力反应是相当重要的。听辨音游戏可分为两类：一类是书面练习，另一类可以利用音标卡片来举一反三地做出许多种游戏。3．拼读游戏 学习国际音标的主要目的是培养幼儿的拼读能力。
三、学前英语字母与语音的教学设计
（一）学前英语字母教学设计
教学对象：幼儿园小班 教学内容：Mummy A，Baby a，Mummy H，Baby h 教学过程： Step 1 warm-up 热身
Game 1: Watch the video(Mummy A，Baby a，Mummy H，Baby h 的故事)Step 2 presentation 呈现 Game 2: A magic bag 魔法袋
T: I have a magic bag（内装 4 张字母卡）.Guess, guess, guess, what's in it?（走到一名幼儿前）Look!Touch it and guess.What's this?（幼儿若答对了，就将字母卡暂时奖励给他/她）Yes, great!Here you are.（直到 将所有字母卡都奖励完为止）Step 3 practice 练习
Game 3: Look for friends 找朋友
教师随机请拿到卡片的幼儿读卡片上的字母，这时拿着相应大写（或小写）字母卡片的幼儿站起来响应，并出示字母卡片领读。再让拿到大写（或小写）字母卡片的幼儿去找小写（或大写）字母配对。
Game 4: High-low voice 大小声 教师手上拿着 A, a, H, h 四张字母卡片，拿大写字母时，用大声读，拿小写字母时，用小声读，即 A（大声）, a（小声）, H（大声）, h（小声）。
Game 5: What's missing? 找失物 教师手上拿着 A, a, H, h 四张字母卡片，在幼儿看清后教师说“Look carefully, please.”随后教师抽去字 母 h，手里只剩 A, a, H 三张卡片，再问“What’s missing?”要求幼儿迅速说出所缺的字母 h。
Game 6: What's it? 猜一猜 T: 塔尖下面藏根藤，是哪个字母？（A）T: 一双筷子栓小绳，是哪个字母？（H）T: 自家房子背上背，是哪个字母？（a）T: 一把椅子面前摆，是哪个字母？（h）Game 7: Listen and find 听一听，找一找 请一个幼儿上前被蒙上眼睛，再请另一个幼儿上前说出一个字母。然后教师说：“Now, Let’s listen and find who is speaking.”被蒙上眼睛的幼儿此时取下蒙眼布，根据声音判断，找到说话的幼儿。这时，所有 幼儿一起说这个字母。
Step 4：production 巩固
Game 8: Look for my babies 找宝贝 幼儿围成一圈，教师给两名幼儿分别发大写字母卡 A 和 H，其余幼儿拿任意一张小写字母卡，教师 带领幼儿按故事视频内容，由 mummy A 和 mummy H 分别把自己的 babies 带回家。Step 5: extension 延伸
Game 9: Fingers up 手指字母操 T: 带领幼儿进行肢体书写字母练习T: One/two/three-A, A 是尖塔下面藏根藤。T: One, two-a, a 是自家房子背上背。T: One/two/three-H, H 是一双筷子栓小绳。T: One, two-h, h 是一把椅子面前摆。T: 带领幼儿在律动中结束新课，提醒幼儿回家后和爸爸妈妈一起表演手指字母操。
（二）学前英语语音教学设计 1．教学目标
（1）学习2 个元音音素[ i: ]、[i], 和 3 个辅音音素[p]、[b]、[m]，掌握正确的发音方法。
（2）训练幼儿通过 2 个元音和 3 个辅音组合进行简单拼读音标的能力，以及正确练读包含[i:]、[i]、[p]、[b]、[m]的词、短语、句子。
（3）正确书写 Bb, Ii, Mm, Pp 这 4 个字母和 [i:]、[i]、[p]、[b]、[m]这 5 个音标。
（4）培养幼儿学习英语的兴趣、热情，以及与同伴之间的合作意识。2．课前准备
教师：录音机、相关磁带、图片词卡、一根细线、一张白纸、26 个字母卡片、以及[i:]、[i]、[p]、[b]、[m]的音标卡片以及相关卡片。
幼儿：“p, b, m, l”4 个字母的卡片，以及[i：]、[i]、[p]、[b]、[m]的音标卡片。3．教学过程（1）复习热身。
① 师生日常交谈后，唱歌曲《ABC》。（复习26 个英语字母的读音）② 看谁反应快。教师任意出示 26 个英语字母卡片，幼儿读出字母的读音。（2）新课呈示。引入：(T: We have five new friends, today.)① 教授[i:]的发音。教师示范[i:]——穿针引线音，边示范边用拇指和食指捏住线从左向右拉，同时，解说发音要领，即[i:]在发音时，舌尖抵下齿，前舌中部最高，嘴唇向两旁伸开，成扁平形。幼儿模仿，比一比，谁的发音最佳，并给予恰当的评价。② 教授[i]的发音。教师示范[i]——微笑露酒窝音，边示范边将手掌张开放到头上向自己的方向挥动。同时，解说发音要领，即[i]在发音时，舌尖抵下齿，前舌后部最高，舌前部向硬颚抬起比[i:]低些，下颚稍 下垂，舌前部也稍下降。请幼儿从 26 个英语字母中，找出哪些字母的发音包含[i:]。（答案有 Bb, Cc, Dd, Ee, Gg, Pp, Tt, Vv）
③ 教授[p]的发音。教师出示一张白纸，放在嘴前，示范发音，纸会颤动。要求幼儿注意：发[p]时，双唇紧闭，形成阻塞，气流经双唇从口腔冲出，送气有力，声带不振动。[p]不响亮，单发[p]时，在远处 几乎听不见。开火车比赛发音，（p——p——[p] [p] [p]），（运用 p——p——[p] [p] [p]这样有节奏的 练习发音，充满趣味性，幼儿会学得非常有兴趣）
四、学前英语字母与语音模拟教学
（一）幼儿园小班英语教案 A-P 的字母和单字
（二）幼儿园英语教案 就餐
第二节 词汇教学活动设计与模拟教学
一、学前英语词汇的内容概述
词汇是语言的基本材料，是语言的三要素之一。英语词汇包括单词、短语和习惯用语。根据学前儿童学习英语的特点，学前英语词汇教学主要是以单词和简单的短语为主，掌握一定数量的词汇是幼儿学好英语的基础。词汇是学前英语学习的重要内容，在学前英语教育的活动中，幼儿通过基本生活词汇的积累，通过简单的交际，体验说英语的快乐。
（一）词汇在英语基本技能的培养中的作用 1．词汇在听力中的重要性在听、说、读、写、译的全面发展中，听是先锋。克拉申曾说，“无论儿童或成年人，在语言习得中，头等重要的是听力理解”。听是获得语言信息及语言感受的主要途径，也是提高其他技能的重要途径之一。在教学中，加强听力训练，有助于英语学习者获得全面的语言应用能力，所以在任何一个阶段的英语教学中都应该加强听力训练这一观点已得到大家的共识，这是无可置疑的，但听力训练一直是教学中的弱点，英语学习者往往对听力考试望而生畏。如何提高他们的英语听力水平是摆在广大英语教学研究者面前一个值得探讨的课题。
2．词汇在口语中的重要性众所周知，我们学习语言，无论是哪一种语言，其最终的目的都是交流。回顾英语口语教学的历史，“哑巴英语”一直都充当着一个常见的角色。尤其是在农村的英语教学中，口语简直就是没有用兵之地，不仅仅因为当地的文化知识水平低下，而且因为教师自身的素质和知识水平有限。口语能力强并不代表英语交际能力强，也并不是说英语的语音标准、发音准确就一定说明英语的交际能力强。当然，高水平的英语交际能力是包含所有因素的，如语音标准，词汇量丰富，大胆开口等。而词汇量的丰富就是口语的最有用的“助手”，何以见得呢？口语是用来交流的平台，要做到有话说，就必须要有词汇来表达自己的思想和意思。词汇量越多就越能表达得清楚生动，就越能让听者有更深刻的理解，这就是人们交流的意图。
3．词汇在阅读中的重要性提高英语学习者的阅读理解能力是英语教学的主要目标之一，在完成阅读理解题时，因为对一些生词理解得不准确影响了对文章的理解，使答题的正确率降低。所以学习者通过掌握猜测生词的技巧来提高阅读理解能力是非常必要的。猜测词义主要是根据上下文进行逻辑推理，在具体的语言环境中用他们所熟悉的词语来推测不熟悉的生词的词义。如果有一个生词在这一系列的同一范畴的词语中，可以通过这些词语的一段特征和语义范围推断出生词的词义范围。当然，生词的解决，关键要看词汇量，还是要加强学习者的单词量，在实际学习中运用。
4．词汇在写作中的重要性可以想象，如果要写一个句子，10 个单词中有 8 个单词拼写错误或拼写不出，有 2 个单词用法不当，又怎么能清楚地表达自己的思想呢？因此，在平时的教学中教师要强调学生记忆单词的重要性，记住单词的拼读、用法、意思等。记忆单词的方法有很多，各人有各人的记忆方法和习惯，可因人而异。教师可通过要求学生朗读单词、听写单词、默写单词、遣词造句、词汇竞赛等多种方法促进学生记单词。记忆单词是一个长期的反复的过程，要坚持下去，这样才能不断积累大量的词汇，为英语写作打下坚实的基础。
5．词汇在翻译中的重要性翻译是英语学习的一个重要部分，也是在交际能力中的一个很好的体现。说到底，在单词、短语、句子、语篇的翻译中，不都是定位于最基层的那一部分——单词吗？要想准确地翻译句子，就必须有丰富的词汇量。这些词汇包括同义词、反义词、褒义词、贬义词等，就如一个句子有多种表达法一样。词汇量的丰富带来的不只是视觉上的舒服、读者的耳目一新，还有就是译文的多姿多采，更是英语能力水平提高的反映。
（二）幼儿英语词汇的选择
1．生活性：选择与幼儿生活经验有直接联系的词汇
教师所选择的英语词汇应是幼儿日常生活所能接触到的高频率的、实用性强的词汇，涉及幼儿的日常生活用品、食物、交通工具、自然现象等，如“water”、“cup”“bed”“milk”等，2．趣味性：选择幼儿特别感兴趣的词汇
幼儿活泼好动，除了经常接触日常生活的物品名词外，幼儿还对伴有情绪色彩和动作的词汇非常感兴趣。如动词“jump”“run”“walk”等，表示色彩的名词“red”“white” “blue”等，表达美感和情绪的形容词“beautiful”“love”“hungry”等。3．交际性：选择服从于交际活动需要的词汇
教师要尽量选择能与常用生活交际句型相结合的词汇，从交际沟通的需要来选择词汇。这样，才能做到词不离句，即将词汇教学最终与常用句型相结合，组成句子，使词汇学习由静态走向动态，这就在语言教学活动中，突出了语言的交际功能，使幼儿能学以致用、活学活用。单词教学是小学英语教学的主要内容，是必不可少的一个重要环节。如果单词掌握得不好，要熟练应用英语是不可能的。但英语单词教学并不是简单地要求幼儿死记硬背。这就要求教师要利用多样化的教学手段，充分调动幼儿的学习积极性，让单词教学与娱乐融为一体，让单词教学过程充满生机与活力。
二、学前英语词汇的教学方法
（一）激发学生对新词汇兴趣的教学法 1．利用实物呈现单词 2．利用图片呈现单词 3．简笔画呈现 4．课件呈现 5．运用体态语呈现 6．运用游戏呈现单词 7．谜语呈现法 8．利用儿歌韵律教学法
（二）创设语境教学法 1．利用对话记忆单词 2．利用英文歌曲教授词汇 3．让学生在听故事中学习词汇
（三）单词操练形式力求灵活多样
1．跟读 跟读是指教师教读或者跟着录音读，这对于刚刚学习英语的较小幼儿来说非常必要。由于他们还没 有学习音标，还不能自己学习单词的发音，要掌握单词的发音，就必须先跟读。
2．指名读 这是检测幼儿是否掌握了单词读音的一个好方法。教师教读过后，就可以有针对性地点几个幼儿读 一读，以检测幼儿是否掌握了该单词的读音。3．开火车读 教师出示某一个单词，让某一组的同学一个接一个地读。这种方式的优点在于它能激发幼儿的竞争 意识，同时也能帮助那些对单词发音掌握不太好的幼儿，让他们在听了别人的发音后，及时更正自己的 发音。
4．分组读 分组读是一种常见的操练形式，既可以分小组读，也可以分男女组读。幼儿在这种竞赛的氛围中进 行操练，对单词掌握得比较牢固。
5．齐读 齐读也是操练单词的一种常见方式。但要注意的是在齐读过程中教师要注意监控课堂，以防有些同学“滥竽充数”。
（四）单词游戏种类
1．单词认读 老师快速地展示一张卡片，卡片上的单词可以是大写字母，也可以是倒写的大写字母，还可以是反 着写的小写字母。然后迅速把卡片放下，让幼儿说出卡片上的单词。
2．画星 这是一个拼词活动。老师出示一张卡片，如 s___，幼儿能在规定的时间内拼写出这一单词，则画上 一笔。一个五角星要十笔才能画完，先画完五角星者为胜方。
3．变换字母 老师展示一个单词，如 make，然后让幼儿更换其中的一个字母，使其变成新的单词，如果有多种 改法，应尽可能全部说出。
4．快速写词 老师用卡片展示一个英语字母，幼儿则用这个字母作为首字母拼写出新的单词，如以字母 D 为首 字母的单词：desk, doctor, door, dog 等，并把它们写在黑板上，在规定的时间内拼写出的单词越多 越好。
5．拼读单词列队比赛 将全班分成两组，教师发给每个幼儿一张字母卡片，不常用的字母（如 Q，Z）可以一人多拿几张。游戏开始，教师说一个单词，如 ship，或出示一张轮船的图片，两个小组中持 S, H, I, P 字母的幼儿应 立即站到讲台前按顺序站好队，先按正确次序排好队的为优胜。
6．拼单词对抗赛 将全班分成若干小组，对抗赛在两个小组中进行。在教师宣布游戏开始后，第一组的第一名幼儿立 即用中文说出一个单词（如自行车），第一组的第二名幼儿应立即将这个单词说出来，说错或不能迅速 说出单词的记负分，最后哪组扣分最少为优胜。
7．摸鼻子 这是训练幼儿听单词并快速作出反应的游戏。
三、学前英语词汇的教学设计 水果的英语单词学习
四、学前词汇模拟教学 大班英语（学习单词）
第三节 对话教学活动设计与模拟教学
一、学前英语对话教学案例
二、学前英语对话教学概述
（一）学前英语对话的选择 1．英语对话的选择应体现实用性
2．英语对话的选择应注意语法结构的简单化，要适合幼儿的年龄特点 3．英语对话的选择要突出情景性
（二）幼儿英语对话教学的方法与手段
幼儿英语对话教学基本教学环节主要有：warming up—presentation—practice—consolidation。Warming up 阶段要充分调动孩子的学习兴趣；presentation 阶段的目标是让幼儿接触目标语言，感知 语音与语意；practice 阶段主要是让幼儿通过一些简单活动进行语言操练；consolidation 阶段是让幼儿 在一些场景中运用语言。
三、学前英语对话的教学方法与注意事项
（1）幼儿口语的培养是一个从语音不准确到准确、从内容有错到少错再到不错、从不熟练到较熟练以至于形成习惯的过程。作为幼儿英语教师要自始至终地有耐心、细心、恒心，不能有丝毫偏差，否则会误人子弟。（2）在句型、对话教学中，要以操练和扮演等游戏活动为主，并训练幼儿的交际能力。（3）日常交际用语的教学活动要坚持“课前三分钟、课后不放松、见面就开口、天天练习有恒心” 的原则。（4）坚持听说结合、学用结合、课内外结合，让幼儿养成开口的习惯。（5）让幼儿完整地感知对话。幼儿对事物的感知是整体的、直觉的，因此，教师不要割裂幼儿对对话的整体感知，不要一句一句拆开孤立地呈现，更不必拆开对话进行语法分析，而应让幼儿在背景中完整感受和欣赏对话，这样才能更符合幼儿的心理特点，从而更有利于幼儿的理解和记忆。（6）对话和情景相结合。教师在具体组织英语对话教育活动时，要善于创设对话发生的真实场景，并辅以形象的实物和动作，让幼儿借助于情景，更好地感知、理解和运用对话中的句子。（7）对话的学习和使用要有趣味性。教师可通过具体情景中角色扮演的方法来进行对话的学习，让幼儿扮演对话中的某一个角色，边进行表演边操练对话，这样既提高了对话学习和使用的趣味性，又能 063 第三章学前英语知识教学活动设计与模拟教学激发幼儿开口用英语交流的欲望，提高幼儿语言表达的能力。（8）对话的操练和运用要有层次性。小班幼儿往往以自我为中心，不会和同伴主动交际，教师可利用泛灵论的特点，创设环境让幼儿与小木偶、动物进行交流与对话，如由教师扮演一个动物角色，其他幼儿集体扮演另一个动物角色，引导幼儿与小动物进行对话。教师在小班幼儿的对话教学活动中，要由始至终鼓励幼儿多开口。中班的对话操练和使用，可与真实的人物角色进行交流，如幼儿与教师分别扮演真实生活中的角色进行对话，或让幼儿与教师指定的个别能力较强的幼儿进行角色对话。大班则鼓励幼儿与幼儿之间，即同伴的平等的角色扮演和对话交流。如此有层次地进行操练，就能不断提高幼儿语言使用的主动性，扩大幼儿对话交流使用的覆盖面。
第二篇：VI设计讲义
VI设计讲义
主讲：胡艳珍
教学提纲：
第一章 CI概述
第一节 CI的产生背景 第二节 CI发展沿革 第三节 CI的概念与构成
第二章 CI的价值功能及导入
第一节 CI的价值与功能 第二节 CI的导入
第三章 VI设计（视觉识别系统设计）
第一节 VI的概念与CI、MI、BI的关系 第二节 VI的构成 第三节 VI的基础设计系统一、企业名称
二、标准标志
三、标志变形
四、标准字体
五、印刷字体
六、标准色彩
七、辅助色彩
八、要素编排
九、色带组合
十、象征纹样
十一、吉祥物 第四节 VI的应用设计系统一、办公用品类
二、旗帜类
三、指示标识类
四、资料类
五、环境与陈设类
六、服装服饰类
七、运输工具
八、公共礼品类
九、产品包装类
十、广告宣传类
十一、其他
第四章 VI手册制定
第一节 VI手册编辑的目的及形式 第二节 VI手册管理
第三节 VI手册的编辑原则及设计规定 第四节 VI手册的装帧设计
第五章 VI设计操作流程及市场调研
市场调研
优秀设计案例赏析（幻灯及多媒体）综合考核作业 VI设计
第一章 CI概述
第一节 CI的产生背景
CI（Corporate Identity）是指企业形象的统一识别系统，它的产生有其深刻的历史背景。
一、CI的兴起，首先在50年代的美国。原因有三：
1、首先是企业经营管理的需要
50年代，美国经济高速发展，新企业纷纷成立，大型企业经营趋向国际化，此时迫切需要有一套系统的企业形象塑造方法，以体现企业的经营思想，给消费者制造视觉冲击和识别差异，从而提高企业在市场中的竞争力。
2、其次是车辆文化的社会背景
美国的交通在50年代得到大力发展，交通的发达带来了服务业的迅速发展，加油站、餐厅、旅馆、停车场等应运而生，为了吸引驾驶员，这些店铺都设计的简单明了；车辆文化在建筑物、广告、标志等视觉设计上，要求规范，易于消费者认同和识别。
3、再者是工业设计学的兴起
工业设计学是由上世纪20年代德国“包豪斯设计学院”创办的，二战后，工业设计在制作高质量的批量产品过程中，作用明显增强。同时，工业设计学的兴起，也为CI的设计制作提供了方法，比如：有了设计的概念，有了制作的手段，加工工艺有了质的飞跃等。
这一切营造了CI需求的大环境，造就了CI形成的良好时机。
二、日本紧随美国之后CI推向了一个新的高度
1、信息时代的来临
信息时代是CI产生并广为推行的客观基础。
2、新时代、新价值观的冲击
由于时代的变革，CI成为新价值观、新的管理观念、新时代企业的象征。
3、竞争方式的改变 商业间的竞争，从“商品力”和“销售力”竞争的时代转向了与“形象力”三足鼎立的时代。
第二节 CI发展沿革 现代意义的CI发展轨迹：
本世纪初意大利的“奥利维蒂”牌打火机非常重视企业标识的设计。
1914年德国的AEG电器公司将其商标在系列化的电器产品上展开统一性的应用。
奥利维蒂和AEG可以看作是CI的雏形，但不是真正意义上的CI。
美国：20世纪50年代的IBM开创了CI的先河 20世纪70年代的可口可乐导入CI 日本：1971年，日本第一银行与劝业银行合并，导入CI，一藤百货同年也成功的完成了形象更新，随后NTT、大荣百货等许多公司纷纷导入CI。台湾：上世纪70年代末，台湾食品业味全公司，为台湾树立了CI开发的典范。中国：上世纪80年代末期90年代初，广东“太阳神”成功导入CI。
第三节 CI的概念与构成
CI是将企业经营理念与精神文化，运用整体传达系统（特别是视觉传达系统）传递给企业的关系者或团体（包括企业内部与社会大众）的企业文化活动。
CI是Corporate Identity System，简称为CIS 或CI，被翻译为企业形象统一识别系统，即CI系统、CI设计等。
CI是一个庞大的系统，是由理念识别（MI）、行为识别（BI）、视觉识别（VI）三部分构成：
1、理念识别——简称MI（Mind Identity）理念识别是整个CI系统的核心和原动力，因为它规划着企业内部的主导思想和观念精神，制定经营策略、经营信条、决定企业性格等。从其包含的内容看，MI是CI的灵魂所在，CI的最高决策者。
麦当劳公司之所以成为世界最大的快餐集团，与之明确的推行极具特色的经营理念“Q、S、C、V”分不开的，“Q、S、C、V”即Quality（质量）、Service（服务）、Cleanness（清洁）、Value（价值）。
2、行为识别——简称BI（Behaviour Identity）,行为活动识别是以明确完善的企业经营理念为核心，指定企业内部的制度、组织管理、教育、行为等。另外企业的社会公益活动、赞助活动、公共关系等动态识别也属于行为识别范畴。
3、视觉识别——简称VI（Visual Identity）视觉识别是CI的静态识别，它通过一切视觉符号将企业的基本精神及差异性进行充分表达，使消费者和社会大众识别并认知。VI是由一个完整的视觉系统所构成，包括基本设计系统和应用设计系统两部分。VI设计是本次课程所讲的重点内容。
第二章 CI的价值功能及导入 第一节 CI的价值与功能
1、总结和提升企业的历史、信仰、所有权、技术、文化、人员素质等。2、3、4、5、确立企业和产品在市场中的地位和特征。创造企业文化。保证信息传播的一致性
最终目的是通过提高企业形象来增强企业的知名度，提高产品的竞争力，使企业在获得生产要素配置时始终处于优先地位。
第二节 CI的导入
1、导入时机的确定
2、导入周期
3、导入的关键性问题
4、CI的投资与发布
5、具体项目的导入
6、导入后的实施管理和运行维护
7、CI的效果评估
第三章 VI设计（视觉识别系统设计）
第一节 VI的概念与CI、MI、BI的关系
VI是Visual Identity——视觉识别的英文简称，它借助一切可见的视觉符号在企业内外传递与企业相关的信息。VI对外传达企业的经营理念与情报信息，它能够将企业识别的基本精神及其差异性，利用视觉符号充分的表达出来，从而使消费公众识别并认知。
在企业内部，VI则通过标准识别来划分生产区域、工种类别，统一视觉要素等，以利于规范化管理和增强员工归属感。在CI的整个构成中，MI是核心部分，是精神实质，是根
基。能够为CI汲取营养，是知道CI方向的依托。BI是企业规定对内及对外的行为标准，是企业形象的载体，是传递CI的媒介物，是架在MI、VI之间的桥梁；VI是外在的具体形式和体现，是最直观的部分。它以形式美感染人、吸引人、是人们最容易注意到，并形成形象记忆的部分。
如果用一棵树来形容CI，在这里MI就是树根，BI就是树枝、树干，VI则是树叶、花朵。
第二节 VI的构成
VI是由两大部分组成的，一个是基本设计系统，另一个是应用设计系统。如果用一棵大树做比喻，基础设计系统是树根，是VI设计的基本元素；应用设计系统是树枝、树叶，是整 9 个企业形象的传播媒体。
在基本设计系统中，又以标志、标准字体、标准色为核心，一般称为VI的三大核心，整个VI设计系统完全建立在三大核心所构成的基础之上。而标志又是核心之核心，它是促成和形成所有视觉要素的主导力量。
由于各企业的性质不同，在其应用设计系统的项目中，侧重不尽相同，它需要根据实际情况进行取舍，呈现出复杂多变的应用体系，但无论什么企业，基本设计系统的内容都大同小异。第三节 VI的基础设计系统一、企业名称
企业名称往往会因时代的变迁而不适应于信息传递，因此不但是新建企业要考虑企业名称，老企业也会根据需要更换企业名称。因此企业名称一方面要符合法规，同时也要在思想性、独特性、措辞明确性、文字明了性、适应广泛性、国际性等方面进行把握。
二、标准标志（标志课已经上过了，这里只讲一讲有关VI设计的企业标志）
标志是非语言性的图形符号，它以各种精练的形象表现一定的含义，传达明确的信息，有利于传播和记忆，能起到语言和文字难以完成的作用。
在VI设计中，企业的标准标志是核心之核心，VI中所涉及的图形、字体、色彩、组合模式，无一不渗透着标准标志所蕴涵的理念，企业标志通过含义明确、造型单纯的符号形象，将企业的精神面貌、行业特征等充分表现出来，是以小见大的典型，是企业图形的最高境界
1、标志设计原则 企业标志在设计中，应遵循以下原则： A、以MI为核心 B、赋予人情味 C、不脱离民族特色 D、顺应时代潮流 E、遵守法律原则
2、标志设计的途径与方法
标志造型的确立可以通过下列途径和方法得以实现： 听取客户的主观要求和设计意向，了解企业的经营理念和未来展望，分析其经营内容、行业特征。
广罗同行业标志的中外案例。
分析同行业标志的创意基础和造型特点，目的在于探索通用语言的特征，寻找设计方向。
归纳表现对象的语言形式并加以表现。A、寻找关键词
B、确定形象落点，造型目标 C、出具多种不同的设计方案 D、绘制设计初稿。
3、标志释意
标志释意就是对标志意义的文字性诠释。可以从以下几个部分去说明：
1）构成要素——包括造型要素的来源说明，造型要素的特点等。
2）图形意义——标志虽然是经过提炼的简洁图形，但是从何而来，又如何提炼，表现了什么内容，应该特别加以说明，以表明造型意义的准确、巧妙、及不同凡响。3）色彩意义——色彩是表现图形个性的另一方面，为标志专门搭配的色彩，是特别用于传达某中特殊意义的，所以也要进行文字诠释。
4、标志标准制图方法
企业标志是企业形象的核心要素，在使用中精确的复制是非常重要的，这就需要合理便捷的标准制图，让制作者有章可循，依图制作。常见有以下几种制图的方法：
1）尺寸标注法，标出标志图形的具体尺寸，如长、宽、高、半径等。如图。通常办公用品如信封、信纸、名片等的标准标注采用此方法。
2）方格标注法：当标志图形比较特异时采用，通常格子越密集，制作和复制越精细。通常标准标志和标准字体常采用此方法制图。
3）比例标注法：选取标志图形的某一个局部尺寸作为基准参数，令其为n，或其他代码，其余的笔画粗细、间隔距离等，均为n的倍数关系，如直径为3n，笔画为1.5n等。
4）圆弧角度标注法
若标志中圆弧造型，斜线造型较多，为了方便复制和制作，可表明图形的弧度和角度。
5）坐标标注法
依据水平、垂直两个坐标，确定造型边缘各关键点的位置，这适合与特异形状的图形制作方法。
5、标志图形的矫正
标志图形在应用中，除了有因复制不精确造成的走形外，还可能因为放大缩小、色彩变化、印刷等原因造成一些错觉或不应有的变化因此，为避免出现一些不良效果，个别标志图形 应确定切实的矫正方案，以备在特殊情况下使用。
奥运标志是我们熟悉的图形，它是由蓝、黄、黑、绿、红，五色环构成的，由于五个色明度差异较大，五环看起来有粗有细，这个问题是色彩变化引起的，为了视觉上的平衡舒适，设计者适当进行了调整，五环粗细比例为蓝、黄、黑、绿、红=1：1.3：0.92：1：1，这样改变之后，五环看起来粗细就比较均匀了。
美能达公司标志图形中5条带有弧度的白色线条，准确的反映了公司所从事的光学仪器的行业特点，然而当标志缩小使用时中间的五条白线回形成一片模糊，分不清彼此，为此设计师提供了修正方案，如图。
味全公司标志是由五个完全相同的圆形相切而成，构成了一个W的样式，表现五味俱全的意思，然而当标志图形缩小印刷时圆形中间原由的白色回缩小甚至完全被油墨覆盖，这是因为印刷时油墨挤压造成的。为此设计师提供了修正方案，如图。
标志图形在放大缩小时所产生的意外变化，原因多种多样，修正的办法也要因图制宜。通常在标准标志制图时，要有标志最小尺寸的规定。
三、标志变形
在广告宣传、设计装饰或一些特殊场合，需要强化标志认同时可以采用标志的变形样式——经过夸张或重新组合变化后的标志。
变形标志以不损害标准标志的设计理念和形象特征为原则，抓住原标志的造型或主体意义特征进行延伸变化。其内容包括单色（一般为黑色或反黑）、空心、反白和变形等，这其中单色、空心、反白是必须有的变化样式，变形的内容则根据标 志特征和意义进行个性化表现。
标志变形的设计手法是在原由标志基础上，采用夸张延展特征、线条化、截取局部造型、直接变化外形、立体化、基本要素重组、夸张局部造型、添加形象、综合等设计手法。
四、标准字体
标准字体与标准标志一样，是企业文化的一种象征，包括中英文标准字体。标准字体以独具风格的文字形象出现在各种场合。在设计上要求具有强烈的个性与美感，易于阅读，与标志风格具有统一性等。
标准字体的中英文字体虽在结构上有极大的差别，在设计上却应该力求风格统一。
标准字体在设计变化上通常在原有电脑字体的基础上采用笔画变形、笔头变化、笔头与笔画均变化、连笔处理、添加装饰、笔画夸张出位等手法。
在标准字体设计时需要注意：
1、标准字体与标志一样，要能反映企业的特定和性格。
2、要保持中英文在形式上的一致性，既可以协调统一，也可以对比互衬。
3、字体形式不要太过求异，要易于辨认。
五、印刷字体
在广告文案和企业的行文中经常要甬道一些印刷字体，这些字体也是要实现设定的。印刷字体不需要特别设计，只是在现行的字库中选择一套或多套与其形象和风格匹配的字型即可。外文印刷字体也用同样的方法选定。
六、标准色彩
标准色彩是企业特定的色彩，用于强化刺激及增强对企业的识别，如可口可乐公司的红色就是色彩运用最成功的例子之 一。
企业标准色包括标准色和辅助色两大类。标准色通常采用1—3种色单独或组合使用，标准标志的色彩一般作为标准色使用。选定标准色要给出标准的色值，以保证在制作工艺中的准确度，一般情况下，表明C、M、Y、K的数值即可。多套标准色彩中也分主次关系。
七、辅助色彩
标准色在应用中，常显单调，需要一些相应的色彩作为辅助色来使用。辅助色的设计要注意与标准色之间的协调关系，以及与用色环境及对象的协调。选择辅助色一般采用标准色的同类色、临近色、浅色系、深色系、对比色。
八、要素编排
标志、标准字体、标准色等基本要素在设计完成后，就是基本要素的编排和组合。基本要素的组合方式包括：
1、标准标志与中英文全称的组合
2、标准标志与中英文简称的组合
3、标准标志与中文全称、简称、及品牌名称的组合
4、标准标志与英文全称、简称、及品牌名称的组合
5、横排组合样式
6、竖排组合样式
为了确保应用的规范统一，可明确指出禁止使用的编排样式，例如“不允许的排列样式、行间过大、字间过大、弯曲变形、任意排列等”。
九、色带组合
色带组合是编排模式中的特殊类型，它是通过色彩的延伸和扩张表现，赋予企业形象更强烈的个性特征，色带在广告牌、车体等传播媒体中作用显著。
标准色彩是色带的重要表现元素，企业标志在色带组合中也可以灵活应用，既可以用其标准样式，也可以用局部或变形样式，标准字体的使用，分为全称使用和品牌字使用。
色带组合设计手法的归纳：
1、方向——左或右横向延伸，上和下纵向延伸，特殊角度的倾斜延伸
2、色彩——在色带表现中多彩配合使用时，注意标准色中主辅色的比重处理，单色使用时，多以主色使用为主。
3、标志图形与色带样式的组合——色带的表现要尽量配合标志的造型特征，一般多采用标志与色带交接处相互嵌合的手法自然结合，也常有以色带直接衬托标志的重叠手法来表现。
4、色带的造型处理——大多情况下，色带以横向、纵向、斜向长条样式延展，色彩多以单色平涂来表现，也有用渐变色、渐变图形来表现的。
十、象征纹样
象征纹样是通过变化多样的装饰纹样，补充企业标志等造型要素所缺乏的丰富和灵活，象征纹样采用多种组合方式，装饰效果非常强烈，常用在包装纸、购物袋、面料装饰及礼品设计上。取材方式：将基本形直接取用、局部取用、变形取用，组合排列。构成手法：二方连续纹样，作为边饰应用。四方连续纹样，大面积使用。单独纹样，单独装饰使用。
十一、吉祥物
吉祥物是为了强调企业性格、配合广告宣传为企业专门设计创作的人物、动物或植物等拟人化形象，借以活跃企业形象，以动感形态引起人们注意，为企业在消费者心中建立亲切感，拉近企业与消费者之间的距离。第四节 VI的应用设计系统一、办公用品类
办公用品包括名片、信封、信纸、便笺、传真纸、公文袋等事务性用品以及发票、预算书、介绍信、合同书等。
名片的标准规格为55mm×90mm。
信纸常见尺寸的规格为：184mm×260mm、216mm×279.5mm（信纸的标准尺寸）、210mm×297mm 信封的常见规格有： 小号——220mm×110mm 中号——230mm×158mm 大号——320mm×228mm 办公用品的设计宗旨：注重功能区域的位置保留和设计要素的有机配合。设计要素包括标准标志、中英文标准字体、标准色、联系方式、象征纹样等。
二、旗帜类
企业门前飘扬的司旗，办公桌上的桌旗，道路两边的竖旗，庆典活动中的挂旗等，旗帜的种类、形式非常丰富，可根据企业特点选择使用，利用旗帜可以将企业标志、标准色，名称等基本要素做充分的展示，并可以获得明显的效果
三、指示标识类
指示标识是表示商品和企业存在的标志，是对办公室和企业位置的确认，各种设施的指南，功能区域的区分，它包括接待大厅内楼层分布图，楼梯见的楼层标识，指路标识牌、分区标识牌、办公室门牌，公共设施标志牌，警示牌以及广告塔等，另外还包括胸牌、徽章等。
四、资料类
招标书、培训教材、文件夹、光盘、软盘等企业对内、对外的资料。
五、广告宣传类
公司指南、内部刊物、企业形象广告、产品广告、产品目录，宣传手提袋等手属于广告宣传类，这是推广企业视觉形象最直接、最重要的部分，也是工作量较大，变化较多的一部分。
1）形象推广招贴、报纸广告、杂志广告 2）路牌广告
3）灯箱、霓虹灯、夜晶广告、4）电视广告 5）宣传手册和礼品袋
六、环境与陈设类
作为标识设计的延伸，不仅要统一建筑物设计的内外观形象，而且工厂、办公室环境设计也是非常重要的，特别是店铺、会客厅、连锁店等更应注重设计分割的一致性。
七、服装服饰类
统一的员工服装，是使员工产生归属感的一种有效手段，同时也便于管理，并为企业带来整齐划一的视觉效果。
员工的服装应视其工作性质、工作岗位制定不同的样式，选用不同的面料，服装造型一要符合工身份，二要符合人体工学，三要考虑流行趋势，四要注意色彩协调搭配。
员工服饰主要有办公服、工装、礼服、饰物（领带、领结、丝巾、别针、领带夹、扣子等）、雨具（雨伞、雨披）、T恤等。
八、运输工具 营业用车辆、运输用车辆、作业用车辆等，属于运动着的传播媒体，是企业宣传的重要渠道。车体是流动的形象载体设计区域相对较大，但由于其运动的特性视觉印象大多为瞬间的，应次应以基本形象表现为重点。
九、公共礼品类
公共礼品类是企业为联络各方面感情的媒介物，因此无论选择怎样的礼品造型其设计重点都在于配合其材质和色彩，突出企业的基本要素，从而随着礼品的发放传播美好的企业形象。
十、产品包装类
产品的造型与色彩都应体现出企业的个性，同时也要照顾产品特征，而包装作为商品的镜子，有时比商品本身还重要，直接影响着企业的形象。
十一、其他
科技的进步，社会的发展，不断出现新的传播媒体，例如网络媒体的迅速成长，将网上形象的推广迅速的推向前台。许多企业都希望有一个特别的网上形象。多媒体技术的日益普及，还将带来更多、更新的应用项目。
第四章 VI手册制定
第一节 VI手册编辑的目的及形式
编辑目的：VI系统的设计开发完成后，应及时的建立一套规范而有效的手册，VI导入工作中作为指南性工具，从而保证VI的有序及条理性导入，VI的应用品质。
编辑形式：
一、为基本设计系统和应用设计系统合订方式；
二.基本设计系统和应用设计系统分册方式
三、应用设计手册依项目再细分册的方式 装订方式：由于VI是前进着的，在导入过程中回不断的加以矫正和增减，因此其装订一般为活页式。第二节 VI手册管理
严格遵守手册的相关规定，在企业内部真正贯彻和执行形象标准，没有特殊原因，手册内容不应随意扩散。第三节 VI手册的编辑原则及设计规定
编辑原则：在手册的编辑过程中，首先应将企业理念作为根本贯彻始终；其次手册的设计风格与整体的视觉形象保持一致，尤其是要通过手册的版面编排样式将设计意图充分体现。
设计规定：
1、尺寸标注：许多项目都是在标准的尺寸环境中实现的，如信封、名片、旗帜等既要有具体的尺寸要求，又有不同的型号标准，在设计中，应特别加以说明。一些不能具体尺寸标示的，应给出可容许的空间、距离等项目。
2、材料规定：印刷品的设计中，要命却纸张的材料，服装设计要说明面料的规定。
3、制作工艺说明：想旗帜就有水印、丝网印、刺绣等不同的制作工艺，因根据企业的实际情况及形象品位，为其选择适当的制作工艺。
4、特殊情况下的设计矫正
5、版面编排
第四节 VI手册的装帧设计
VI手册的编辑，设计完成后，就要考虑手册装帧，其中包括封面设计、设计说明、目录、正页等四部分的内容，最后 确定印制和装订方式。
第五章 VI设计操作流程及市场调研
优秀设计案例赏析（幻灯及多媒体）综合考核作业
VI设计一套，编辑成册，其中基础部分20页，基础设计系统的各个设计要素都要做，应用部分20——30页
参考文献：
1、《企业形象设计之助手VI设计模板》 陈青编著 陕西人民美术出版社
2、《企业识别：CI的策划和设计》吴为善等编著，上海人民美术出版社
3、《企业CI战略》 朱健强编著 厦门大学出版社
4、《最新企业视觉识别设计丛书》 钟宁等编著 黑龙江科学技术出版社
5、《VI—设计表现的突破》 陈青编著 西按交通大学出版社
第三篇：CPA会计英语讲义
会计英语 【字体：大 中 小】【打印】
Ⅰ.背景介绍
中国注册会计师协会决定在今年的中国注册会计师资格考试会计科、审计科加试10分英语试题,并将该成绩纳入最后考试的总成绩,也即110分的试卷60分及格。该安排看似突然,实际上代表了一个趋势,就是要全面提升中国注册会计师的语言水平,进而达到中西合璧,融会贯通,取长补短,为我所用的目的。
针对此变化,广大考生应该做到:
稳定情绪 调整心态 振奋精神 悉心备考
该考试变化对广大考生的参考并未产生实质性的不利影响。
所以应该充满自信,不要出现急躁、不安情绪！
积极应对！从积极方面来看待这个趋势和变化！
Ⅱ.考试题型预测
目前获得的关于这10分英语考试最新的信息为:
1.一道题
2.主观题
3.专业题
分析:
正是针对此次考试‚三题‛的特点,我们预测此次考试极有可能的题型如下:
1.名词解释
2.简答题
3.翻译（英汉互译）
4.案例分析
这四类题型都会很好地体现‚三题‛精神。
会计科考试体系是在中国会计准则（CAS）与国际会计准则（IAS/IFRS）趋同的背景下考察英文水平的;趋同不是等同,所以考察具体某些业务的分录的可能性虽然存在，但是不大；更重要考察的是一些‚务虚‛的内容,即理论或文字表述的内容。
辅导大体安排
TIME SCHEDULE MEMO 1-1.5hrs 题型分析 对每类题型结合具体实例进行说明,并讲解答题技巧 2.5-3hrs 考点预测 结合题型对可能考查的内容进行预测讲解
该项英语考试对书面表达的要求在英语四级水平。
该项考前紧急冲刺辅导时间紧,任务重,不是零起点辅导,需要有一定的英语基础。
Ⅲ.内容讲解
考试题型
极有可能的题型如下:
案例分析
名词解释 简答题 翻译 案例分析是在名词解释、简答题和翻译基础上构建起来的,是这三种题型的综合,因此,在分别介绍各种题型后,将着重研读案例分析及应对策略和答题技巧。
目前2006版中国会计准则（CAS 2006）和国际会计准则体系大体趋同,但在诸多细节上仍存在差异。要么是国情特点决定的,要么是引进的新的理念。
对于会计科英语考试,主要从以下方面来准备：
1.ACCOUNTING TERMS
2.ACCOUNTING THEORIES
3.ACCOUNITNG APPLICATIONS
4.IAS/IFRS/CAS
题型分析
一、名词解释
EXAMPLE
Fair Value
[答疑编号31010101：针对该题提问]
Solution:
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction。
所谓公允价值计量模式,就是资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。
Notes:
1.for which…in an arm's length transaction：‚介词＋关系词‛引导的定语从句，修饰the amount
2.arm's length transaction 公平交易
答题规律：开门见山，言简意赅
二、简答题
Of particular importance within the Framework are the definitions and recognition criteria for assets and liabilities.Required：
Define assets and liabilities and explain the important aspects of their definitions.Explain why these definitions are of particular importance to the preparation of an entity’s balance sheet and income statement.[答疑编号31010201：针对该题提问]
Solution：
Definitions–assets：
The IASB’s Framework defines assets as‘a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity’.The first part of the definition puts the emphasis on control rather than ownership.This is done so that the balance sheet reflects the substance of transactions rather than their legal form.This means that assets that are not legally owned by an entity, but over which the entity has the rights that are normally conveyed by ownership, are recognised as assets of the entity.Common examples of this would be finance leased assets and other contractual rights such as aircraft landing rights.An important aspect of control of assets is that it allows the entity to restrict the access of others to them.The reference to past events prevents assets that may arise in future from being recognised early.国际会计准则委员会的框架文件将资产定义为：由过去事项而由企业控制的、预期会导致未来经济利益流入企业的资源。该定义的前半部分强调的是对控制而不是所有权。之所以这样是因为资产负债表反映的是交易的实质而不是交易的法律形式。这意味着即使在法律上所有权不归企业,但企业享有与拥有该所有权同样的权利，此时也应在资产负债表上将其确认为资产。通常的实例为融资租赁资产和其他类似航空着陆权的其他和约义务。资产的控制权另一重要体现是限制他人对该资产的染指。对过去事件的提及是阻止对未来可能拥有的资产过早得在资产负债表予以确认。
－liabilities：
The IASB’s Framework defines liabilities as ‘a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits’.Many aspects of this definition are complementary（as a mirror image）to the definition of assets, however the IASB stresses that the essential characteristic of a liability is that the entity has a present obligation.Such obligations are usually legally enforceable（by a binding contract or by statute）, but obligations also arise where there is an expectation（by a third party）of an entity assuming responsibility for costs where there is no legal requirement to do so.Such obligations are referred to as constructive（by IAS 37 Provisions, contingent liabilities and contingent assets）.An example of this would be repairing or replacing faulty goods（beyond any warranty period）or incurring environmental costs（e.g.landscaping the site of a previous quarry）where there is no legal obligation to do so.Where entities do incur constructive obligations it is usually to maintain the goodwill and reputation of the entity.One area of difficulty is where entities cannot be sure whether an obligation exists or not, it may depend upon a future uncertain event.These are more generally known as contingent liabilities.--负债
国际会计准则委员会编报财务报表的框架将负债定义为:企业由于过去事项而承担的现时义务，该义务的履行预期会导致含有经济利益的资源流出企业。该定义许多方面与资产定义遥相呼应。但国际会计准则强调负债的本质特征是指企业要有现时的义务。这样的义务通常在法律上是强制执行的(具有约束力的合同或法定要求)义务。有时该项义务来来自第三方的期望，即企业会承担某些非法定要求的成本。这样的义务称之为推定义务。例如企业在产品保证期期满后才显现缺陷也要予以修理或承担环保成本，这些都不是法定要求去做的。如果企业产生了推定义务，则是为了保持商誉或信誉而做。但比较困难的一点是企业有时很难确定是否存在一项义务，它将取决于某件将来要发生的不确定事件。这些通常称为或有负债。
Importance of the definitions of assets and liabilities：
The definitions of assets and liabilities are fundamental to the Framework.Apart from forming the obvious basis for the preparation of a balance sheet, they are also the two elements of financial statements that are used to derive the equity interest（ownership）which is the residue of assets less liabilities.资产和负债的定义是框架文件的基本概念。除了形成编制资产负债表的基础外，他们也是财务报表中用来计算所有者权益的两个因素，所有者权益是资产和负债的差额。
Assets and liabilities also have a part to play in determining when income（which includes gains）and expenses（which include losses）should be recognised.Income is recognised（in the income statement）when there is an increase in future economic benefits relating to increases in assets or decreases in liabilities, provided they can be measured reliably.Expenses are the opposite of this.Changes in assets and liabilities arising from contributions from, and distributions to, the owners are excluded from the definitions of income and expenses.资产和负债在确认收入(包括资本利得)和费用(包括损失)。当资产增加或负债减少引发的未来经济利益增加且能准确度量时，在损益表中确认收入。费用确认与此相反.但所有者出资或向所有者分配不在收入和费用的定义涉及范围内。
Currently there is a great deal of concern over‘off balance sheet finance’.This is an aspect of what is commonly referred to as creative accounting.Key ratio
Many recent company failure scandals have been in part due to companies having often massive liabilities that have not been included on the balance sheet.Robust definitions, based on substance, of assets and liabilities in particular should ensure that only real assets are included on the balance sheet and all liabilities are also included.In contradiction to the above point, there have also been occasions where companies have included liabilities on their balance sheets where they do not meet the definition of liabilities in the Framework.Common examples of this are general provisions and accounting for future costs and losses（usually as part of the acquisition of a subsidiary）.Companies have used these general provisions to smooth profits i.e.creating a provision when the company has a good year（in terms of profit）and releasing them to boost profits in a bad year.Providing for future costs and losses during an acquisition may effectively allow them to bypass the income statement as they would become part of the goodwill figure.目前比较关注的是表外融资。这是通常所说的创造性会计的一部分。最近出现的许多公司破产倒闭丑闻，部分原因都是因为这些公司大量的负债未在资产负债中予以体现。特别是应从资产和负债的实质含义入手，将真实的资产和全部的债务包含在资产负债表中。还有与上述相反的情况，也即公司将不符合负债定义的债务包括在资产负债表中。通常的例子是总体准备和计提将来损失和成本，即以丰补歉的做法。在并购时计提将来成本和损失实际上使之绕过损益表而成为商誉的一部分。
三、翻译（英汉互译）
A.英译汉
Definitions of Four Categories of Financial Assets
A financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealer's margin.A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-term profit-taking.Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.Held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.Besides：除了…，包括所‚除‛事物在内；
Except：除了…，不包括所‚除‛事物在内。
Loans and receivables originated by the enterprise are financial assets that are created by the enterprise by providing money, goods, or services directly to a debtor, other than those that are originated with the intent to be sold immediately or in the short term, which should be classified as held for trading.Loans and receivables originated by the enterprise are not included in held-to-maturity investments but, rather, are classified separately under this Standard.Available-for-sale financial assets are those financial assets that are not（a）loans and receivables originated by the enterprise,（b）held-to-maturity investments, or（c）financial assets held for trading.[答疑编号31010202：针对该题提问]
参考译文
四类金融资产的定义
为交易而持有的金融资产或金融负债,指主要为了从价格或交易商保证金的短期波动中获利而购置的金融资产或承担的金融负债。一项金融资产不论因何种原因购置，如果它属于投资组合的组成部分，且有证据说明最近该组合可实际获得短期收益，则该金融资产应归类为为交易而持有的金融资产。对于衍生金融资产和衍生金融负债，除非它们被指定且是有效的套期工具，否则应认为是为交易而持有的金融资产和金融负债.持有至到期日的投资指具有固定或可确定金额和固定期限，且企业明确打算并能够持有至到期日的金融资产。企业源生的贷款和应收款项不包括在内。
企业源生的贷款和应收款项,指企业直接向债务人提供资金、商品或劳务所形成的金融资产。但打算立即或在短期内就转让的贷款和应收款项不包括在内，而应归类为为交易而持有的金融资产。在本准则中，企业源生的贷款和应收款项不应包括在持有至到期日的投资内，而应另行归类。
可供出售的金融资产,指不属于以下三类的金融资产：（1）企业源生的贷款和应收款项；（2）持有至到期日的投资；（3）为交易而持有的金融资产。
节选自： 国际会计准则第39号——金融工具：确认和计量
B.汉译英
开发阶段
只有当企业可证明以下所有各项时,开发（或内部项目的开发阶段）产生的无形资产应予确认：
1.完成该无形资产,使其能使用或销售,在技术上可行；
2.有意完成该无形资产并使用或销售它；
3.有能力使用或销售该无形资产；
4.该无形资产如何产生很可能的未来经济利益.其中,企业应证明存在着无形资产的产出市场或无形资产本身的市场；如果该无形资产将在内部使用,那么应证明该无形资产的有用性；
5.有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并使用或销售该无形资产；
6.对归属于该无形资产开发阶段的支出,能够可靠地计量.[答疑编号31010203：针对该题提问]
Development Phase
An intangible asset arising from development（or from the development phase of an internal project）should be recognised if, and only if, an enterprise can demonstrate all of the following：
（a）the technical feasibility of completing the intangible asset so that it will be available for use or sale；
（b）its intention to complete the intangible asset and use or sell it；
（c）its ability to use or sell the intangible asset；
（d）how the intangible asset will generate probable future economic benefits.Among other things, the enterprise should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset；
（e）the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset；
（f）its ability to measure the expenditure attributable to the intangible asset during its development reliably.三、案例分析
EXAMPLE 2
Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments: Recognition and Measurement’.The directors realise that significant changes may occur in their accounting treatment of financial instruments and they understand that on initial recognition any financial asset or liability can be designated as one to be measured at fair value through profit or loss（the fair value option）.However, there are certain issues that they wish to have explained and these are set out below.Required:
（a）Outline in a report to the directors of Ambush the following information:
（i）how financial assets and liabilities are measured and classified, briefly setting out the accounting method used for each category.（Hedging relationship can be ignored.）（10 marks）
[答疑编号31010301：针对该题提问]
The following report sets out the principal aspects of lAS 39 in the designated areas.（i）Classification of financial instruments and their measurement
Financial assets and liabilities are initially measured at fair value which will normally be the fair value of the consideration given or received.Transaction costs are included in the initial carrying value of the instrument unless it is carried at ‘fair value through profit or loss’ When these costs are recognized in the income statement.Financial assets should be classified into four categories:
（i）financial assets at fair value through profit or loss
（ⅱ）loans and receivables
（ⅲ）held-to-maturity investments（HTM）
（ⅳ）available-for-sale financial assets（AFS）
The first category above has two sub categories which are ‘held for trading’ and those designated to this category at inception/initial recognition.This latter designation is irrevocable.Financial liabilities have two categories: those at fair value through profit of loss, and ‘other’ liabilities.As with financial assets those liabilities designated as at fair value through profit or loss have two sub categories which are the same as those for financial assets.Reclassifications between categories are uncommon and restricted under IAS 39 and are prohibited into and out of the fair value through profit or loss category.Reclassifications between AFS and HTM are possible but it is not possible from loans and receivables to AFS.The held to maturity category is limited in its application as if the company sells or reclassifies more than an immaterial amount of the portfolio, it is barred from using the category for at least two years.Also all remaining HTM investments would be reclassified to AFS.Subsequent measurement of financial assets and liabilities depends on the classification.The following table summarizes the position:
Financial Assets Measurement
Financial assets at fair value through profit or loss fair value
Loans and receivables amortised cost
Held to maturity investments amortised cost
Available-for-sale financial assets fair value
Financial liabilities at fair value through profit or loss fair value
Other financial liabilities amortised cost
Amortised cost is the cost of an asset or liability adjusted to achieve a constant effective interest rate over the life of the asset of liability.It is not possible to compute amortised cost for instruments that do not have fixed or determinable payments, such as for equity instruments, and such instruments therefore cannot be classified into these categories.A company must apply the effective interest rate method in the measurement of amortised cost.The effective interest rate method determines how much interest income or interest expense should be reported in profit and loss.For financial assets at fair value through profit or loss and financial liabilities at fair value through profit or loss, all changes in fair value are recognized in profit or loss when they occur.This includes unrealized holding gains and losses.For available-for-sale financial assets, unrealized holding gains and losses are deferred in reserves until they are realized and losses are recognized in profit or loss.Investments in unquoted equity instruments that cannot be reliably measured at fair value are subsequently measured at cost.Unrealized holding gains/losses are not normally recognized in profit/loss.答题思路：
1.其实是考查名词解释、简答题、翻译
2.基本准则：在案例给定的框架和范围内
3.问什么答什么
EXAMPLE 1
Trident, a public limited company, operates in the financial services sector and is planning to prepare its first financial statements under international Financial Reporting Standards（IFRSs）as at 31 December 2005.The Generally Accepted Accounting Practices（GAAP）used by Trident are very similar to IFRS but there are some differences which are set out below.The Group is currently preparing its local GAAP financial statements for the year ending 31 December 2004.The company has two foreign subsidiaries, Spar and Mask, both public limited companies.Spar is 80% owned by Trident and prepared its first IFRS financial statement at 31 December 2003 in order to comply with local legislation.Trident acquired a 70% holding in Mask in 1999.Mask was consolidated from that date using purchase accounting practices that are similar but not the same as those used by IFRS.However the local rules relating to the financial statements of Mask as regards, for example, the concept of substance over form are totally different to IFRS.Mask has adopted the international accounting standards relating to financial instruments in its own financial statements for the year ended 31 December 2003 because these standards had been incorporated into the local legislation.Group policy is to amortise goodwill but some goodwill had been totally written off against retained earnings on the acquisition of certain subsidiaries.On the disposal or closure of the business to which the goodwill related, goodwill previously eliminated against retained earnings is charged to the income statement.The gains and losses on the translation of the financial statement of overseas subsidiaries have been charged to retained earnings for many years and not recycled to the income statement on the disposal of subsidiaries.On 30 October 2004, the Group revalued its tangible non-current assets and incorporated these values into its financial statement.The company uses a straight line method to depreciate its tangible non-current assets.Further Trident had been developing computer software which was to be used as a financial modeling tool.The software cost had not been capitalised but charged to the income statement.The Group has a separately administered defined benefit pension scheme.Contributions are charged to the income statement and the regular pension costs are attributed using the projected unit method.Variations in pension costs as a result of actuarial valuations are amortised over the average remaining service lives of employees.No actuarial gains and losses had been recognised in the financial statements.Trident has several financial instruments in issue.It has preference share capital which was originally redeemable on 1 January 2001.However if the preference shareholders so wish the capital can be converted into ordinary shares of Trident at any time up to 31 December 2007 at which time the preference shares will be converted compulsorily.Additionally Trident enters into foreign exchange contracts to hedge existing monetary assets and liabilities, and hedges against the effects of changes in exchange rates in the net investment in overseas subsidiaries.Hedge accounting is currently not used by Trident.Required:
Based on the information above, draft a memorandum to the Directors of Trident setting out:
（a）the general principles behind IFES1 ‘First-time Adoption of international Financial Reporting Standards’.（5 marks）
[答疑编号31010302：针对该题提问]
（b）whether the measurement criteria in IFRS1 would be applied to the opening balances of Mask and Spar in the first IFRS group financial statements.（5 marks）
[答疑编号31010303：针对该题提问]
Solution
Memorandum to the Directors of Trident, a public limited company
Implications of IFRS1 ‘First time Adoption of International Financial Reporting Standards’
（a）The introduction of IFRS1 will have wide implications for any company which adopts IFRSs for the first time.The IFRS applies when a company adopts IFRSs for the first time by an explicit and unreserved statement of compliance with IFRSs.The opening balance sheet for the purpose of IFRS1 and the date of transition will be as at 1 January 2004 as this is the beginning of the comparative period.As of that date the company will have to:
（ⅰ）Recognise and derecognise assets and liabilities as required by IFRSs
（ⅱ）Reclassify items recognised under local GAAP as an asset, liability or equity that are treated differently under IFRSs
（ⅲ）Apply IFRSs in measuring all recognised assets and liabilities
（ⅳ）Recognise any adjustments required to move from previous GAAP to IFRS directly in retained earnings or an appropriate category of equity.IFRS1 grants limited exemptions from these requirements.The IFRS requires retrospective action in some areas but also prohibits this where judgment would be required by management about past conditions after the outcome of the transaction is already known.The transitional provisions in IFRS generally do not apply and the latest version of the IFRS at the date of the first financial statements（31 December 2005）shall apply to its opening balance sheet（1 January 2004）and throughout all periods presented in its first financial statements.Thus Trident will have to prepare its opening balance sheet retrospectively, which may cause problems in terms of the collection of the information required as at 1 January 2004.（b）An immediate question arises as to whether partial adoption of IFRS, as in the case of the subsidiary Mask, would constitute prior adoption of IFRS and, therefore, would not require the use of IFRS1.（IFRS1 applies to the first IFRS financial statements beginning after 1 January 2004.）However, because Mask only utilised IAS32 and IAS39 in its financial statements there would not have been an explicit and unreserved statement of compliance with IFRS and, therefore, Mask will be treated as a ‘first-time adopter’（FTA）and the assets and liabilities measured using IFRS1.Trident has become a first time adopter later than its subsidiary Spar.Spar has already applied the IFRS in force at 31 December 2003, and these balances will be included in the opening balance sheet of Trident at 1 January 2004（after the normal consolidated adjustments）.Thus there will be no need to adjust retrospectively the financial statements of Spar for the IFRS effective at 31 December 2005, and no need to apply IFRS1 to the opening balances of Spar at 1 January 2004.考点预测
重要的会计概念、理论
财务报表的简单分析
用英语表达的简单的会计分录
某些重要会计准则（IAS/IFRS/CAS）的研读理解
对中国会计准则趋同的宏观分析
GOODWILL
[答疑编号31010304：针对该题提问]
Any excess of the cost of the acquisition over the acquirer's interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset.交易发生时，购买成本超过购买企业在所取得的可辨认资产和负债的公允价值中的股权份额的部分,应作为商誉并确认为一项资产。
SUBSTANCE OVER FORM
The principle of recording the substance or economic reality of transactions rather than their legal form lies at the heart of the Framework for Preparation and Pressentation of Financial Statements’（Framework）and several lnternational Accounting Standards.The development of this principle was partly in reaction to a minority of public interest companies entering into certain complex transactions.These transactions sometimes led to accusations that company directors were involved in ‘creative accounting’.Required:
（a）（ⅰ）explain,with relevant examples, what is generally meant by the term ’creative accounting’;（5 marks）
[答疑编号31010305：针对该题提问]
（ⅱ）explain why it is important to record the substance rather than the legal form of transactions and describe the features that may indicate that the substance of a transaction is different from its legal form.（5 marks）
[答疑编号31010306：针对该题提问]
Solution:
（a）（ⅰ）creative accounting is a term in general used to describe the practice of applying inappropriate accounting policies or entering into complex or ‘special purpose’ transactions with the objective of making a company’s financial statements appear to disclose a more favourable position, particularly in relation to the calculation of certain ‘key’ ratios,than would otherwise be the case.Most commentators believe creative accounting stops short of deliberate fraud, but is nonethless undesirable as it is intended to mislead users of financial statements.Probably the most criticised area of creative accounting relates to off balance sheet financing.This occurs where a company has financial obligations that are not recorded on its balance sheet.There have been several examples of this in the past:
-finance leases treated as operating leases
-borrowings（usually convertible loan stock）being classified as equity
-secured loans being treated as ‘sales’（sale and repurchase agreementes）
-the non-consolidation of ‘special purpose vehicles’（quasi subsidiaries）that have been used to raise finance
-offsetting liabillities against assets（certain types of accounts receivable factoring）
The other main area of creative accounting is that of increasing or smoothing profits, Examples of this are;
-the use of inappropriate provisions（this reduces profit in good years and increases them in poor years）
-not providing for liablilties, either at all or not in full, as they arise.This often related to environmental provisions, decommissioning costs and constructive obligations.-restructuring costs not being charged to income（often related to a newly acquired subsidiary-the costs are effectively added to goodwill）
It should be noted that recent international Accounting Standards have now prevented many of the above past abuses, however more recent examples of creative accounting are in use by some of the new lntermet Dolcom companies.Most of these companies do not（yet）make any profit so other performance criteria such as site ‘hits’, conversion rates（browsers tuming into buyers）, bum periods（the length of time eash resources are expected to last）and even sales revenuse are massaged to give a mord favourable impression.（ⅱ）One of the primary characteristics of financial statements is reliability i.e.they must faithfully represent the transactions and other events that have occurred.It can be possible for the eccnomic substance of a transaction（effectively its commercial intention）to be different from its strict legal position or ‘form’.Thus financial statements can only give a faithful representation of a company’s performance if the substance of its transactions is reported.It is worth stressing that there will be very few transactions where their substance is different from their legal form, but for those where it is, they are usually very important.This is because they are material in terms of their size or incidence, or because they may be intended to mislead.a.（i）创造性会计通常是指不恰当的会计政策的运用或叙做复杂、有特殊目的的交易以达到使财务报表,特别是某些关键指标显得更加有力的目的.许多人认为虽该做法可减少一些有意的欺诈,但决不值得期许,因为它也是有意识去误导财务报表的使用者.创造性会计最遭人非议的恐怕要数表外融资了,即企业未将其金融负债在资产负债表上予以体现.具体实例如下:
-将融资租赁按经营租赁处理
-可转换股权债券按股权处理
-抵押贷款按销售处理（销售并回购协议）
-将专门用来融资的准子公司未纳入合并报表中
-资产和负债抵消（应收账款保理）
创造性会计另一大运用就是用来虚增或抹平利润.-准备的不恰当使用
-对负债没有计提准备
-改组费用未计入当期损益
（ii）财务报表的主要特征之一就是可靠性,即他们必须忠实记录交易与事件.有时交易的经济实质和它的法律形式不一致.财务报表要想做到公允表达就必须记录交易的经济实质.事实上仅有少量交易的经济实质与其法律形式不一致,但一旦出现该情况,就需十分重视,因为它一般涉及较大的金额或是有意的误导.Common features which may indicate that the substance of a transaction（or series of connected transactions）is different from its legal form are:
-where the ownership of an asset does not rest with the party that is expected to experience the risks and reward relating to it（i,e., equivalent to control of the asset）.-where a transaction is linked with other related transactions , it is necessary to assess the substance of the series of connected transactions as a whole.-the use of options within contracts ,it may be that options are either almost certain to be（or not to be）exercised.In such cases these are not really options at all and should be ignored in determining commercial substance.-where assets are sold at values that differ from their fair values（either above or below fair values）.Many complex transactions often contain several of the above features.Determining the true substance of transactions can be a difficult and sometimes subjective procedure.一笔交易如果它的经济实质与其法律形式不同，则通常具有以下特征:
-资产所有权不归属承担风险和收益的这一方；
-如果一项交易与其他交易相关联，有必要将这些交易作为一个整体来考虑他们的经济实质
-合同内含有选择权，但该选择权注定行使或不行使.-资产背离其公允价值出售
许多复杂的交易通常同时具体以上几个特征.PROVISION（准备）
IAS 37 ‘Provisions, contingent liabilities and contingent Assets’ was issued in 1998.The standard sets out the principles of accounting for these items and clarifies when provisions should and should not be made.Prior to its issue, the inappropriate use of provisions had been an area where companies had been accused of manipulating the financial statements and of creative accounting.Required:
（a）Describe the nature of provisions and the accounting requirements for them contained in IAS37.（6 marks）
[答疑编号31010307：针对该题提问]
（b）Explain why there is a need for an accounting standard in this area.Illustrate your answer with three practical examples of how the standard addresses controversial Issues.（6 marks）
[答疑编号31010308：针对该题提问]
（a）IAS 37‘Provisions, Contingent Liabilities and Contingent Assets’only deals with those provisions that are regarded as liabilities.The term provision is also generally used to describe those amounts set aside to write down the value of assets such as depreciation charges and provisions for diminution in value（e.g.provision to write down the value of damaged or slow moving inventory）.The definition of a provision is the Standard is quite simple;provisions are liabilities of uncertain timing or amount.If there is reasonable certainty over these two aspects the liability is a creditor.There is clearly an overlap between provisions and contingencies.Because of the ‘uncertainty’aspects of the definition, it can be argued that to some extent all provisions have an element of contingency.The IASB distinguishes between the two by stating that a contingency is not recognized as a liability if it is either only possible and therefore yet to be confirmed as a liability, or where there is a liability but it cannot be measured with sufficient reliability.The IASB notes the latter should be rare.The IASB intends that only those liabilities that meet the characteristics of a liability in its Framework for the Preparation and Presentation of Financial Statements should be reported in the balance sheet.IAS 37 summarises the above by requiring provisions to satisfy all of the following three recognition criteria:
－ there is present obligation（legal or constructive）as a result of past event;
－ it is probable that a transfer of economic benefits will be required to settle the obligation;
－ the obligation can be estimated reliably.A provision is triggered by an obligating event.This must have already occurred, future events cannot create current liabilities.The first of the criteria refers to legal or constructive obligations.A legal obligation is straightforward and uncontroversial, but constructive obligations are a relatively new concept.These arise where a company creates an expectation that it will meet certain obligations that it is not legally bound to meet.These may arise due to a published statement or even by a pattern of past practice.In reality constructive obligations are usually because the alternative action is unattractive or may damage the reputation of the company.The most commonly quoted example of such is a commitment to pay for environmental damage caused by the company, even where there is no legal obligation to do so.To summarise: a company must provide for a liability where the three defining criteria of a provision are met, but conversely a company cannot provide for a liability where they are not met.The latter part of the above may seem obvious, but it is an area where there has been some past abuse of provisioning as is referred to in（b）.（b）The main need for an accounting standard in this area is to clarify and regulate when provisions should and should not be made.Many controversial areas including the possible abuse of provisioning are based on contravening aspects of the above definitions.One of the most controversial examples of provisioning is in relation to future operating losses.The attraction of providing for this type of expense/loss is that once the provision has been made, the future costs are then charged to the provision such that they bypass the income statement（of the period when they occur）.When assessing the company’s future prospects.If this type of provision were to be incorporated as a liability as part of a subsidiary’s net assets at the date of acquisition, the provision itself would not be charged to the income statement.IAS 37 now prevents this practice as future costs and operating losses（unless they are for an onerous contract）do not constitute past events.Another important change initiated by IAS 37 is the way in which environmental provisions must be treated.Practice in this area has differed considerably.Some companies did not provide for such costs and those that did often accrued for them on an annual basis.If say a company expected environmental site restoration cost of $1 million per annum for 10 years（ignoring discounting）.Somewhat controversially this practice is no longer possible.IAS 37requires that if the environmental costs are a liability（legal or constructive）, then the whole of the costs must be provided for immediately.That has led to large liabilities appearing in some companies’ balance sheets.A third example of bad practice is the use of ‘big bath’provisions and over provisioning.In its simplest form this occurs where a company makes a large provision, often for non-specific future expenses, or as part of an overall restructuring package.If the provision is deliberately overprovided, then its later release will improve future profits.Alternatively the company could charge to the provision a different cost than the one it was originally created for.IAS 37 addresses this practice in two ways: by not allowing provisions to be created if they do not meet the definition of an obligation;and specifically preventing a provision and a new one would be created with appropriate disclosures.Whilst this treatment does not affect overall profits, it does enhance transparency.Note: other examples would be acceptable.答案大意
（a）国际会计准则第37号‚准备,或有资产和或有负债‛仅处理属于负债定义内的准备.准备的定义是不确定金额和时间的债务.准备应该符合债务的定义.准备是由过去事件引发的,通常法定义务和推定义务会引起准备.（b）国际会计准则第37号主要规范什么时候计提/不计提准备.准备滥用包括（1）为将来的损失做准备;（2）不正确准备环境成本;（3）以丰补歉.IMPAIRMENT OF ASSETS（资产减值）
It is generally recognized in practice that non-current assets should not be carried in a balance sheet at values that they are greater than are ‚worth‛.In the past there has been little guidance in this area with the result that impairment losses were not recognized on a consistent or timely basis or were not recognized at all.IAS 36 ‘Impairment of Assets’was issued in June 1998 on this topic.Required:
（a）（i）Define an impairment loss and explain when companies should carry out a review for impairment of assets;（3 marks）
（ii）Describe the circumstances that may indicate that a company’s assets may.have become impaired.（7 marks）
Solution:
（a）（i）An impairment loss arises where the carrying value of an asset, or group of assets, is higher than their recoverable amounts.In effect the Standard requires that assets should not appear on a balance sheet at a value which is higher than they are ‘worth’.The recoverable amount of an asset is defined as the higher of its net realizable value（i.e.the amount at which it can be sold for net of direct selling expenses）or its value in use（i.e.its estimated future net cash flows discounted to a present value）.IAS 36 ‘Impairment of Assets’recognises that many assets do not produce independent cash flows and therefore the value in use may have to be calculated for a group of assets-a cash-generating unit.The standard recognizes that it would be too onerous for companies to have to test for impaired assets every year and therefore only requires impairment reviews when there is some indication that an impairment has occurred.The exception to this general principle is where goodwill or other intangible assets are being depreciated over a period of more than 20 years, in which case an impairment review is required at least annually.This also applies where any tangible non-current asset, other than land, has a remaining life of more than 50 years.（ii）Impairments generally arise where there has been an event or change in circumstances.It may be that something has happened to the assets themselves（e.g.physical damage）or there has been a change in the economic environment relating to the assets（e.g.new regulations may have come into force）.The Standard gives several examples of indicators of impairment, which may be available from internal or external sources:
（i）Poor operating results.This could be a current operating loss or a low profit.One year’s losses in itself does not necessarily mean there has been an impairment, but if this is coupled with previous losses of expected future losses then this is an indication of impairment;
（ii）A significant decline in an asset’s market value（in excess of normal depreciation though use or the passage of time）or evidence of obsolescence（through market changes or technology）or physical damage;
（ii）Evidence of a reduction in the useful economic life or estimated residual value of assets;
（iv）Adverse changes in the market or economy such as the entrance of a major competitor, new statutory or regulatory rules or any indicator of value that has been used to value an asset（e.g.on acquisition a brand may have been valued on a ‘multiple’ of sale revenues’, If subsequent sales were below expectations this may indicate an impairment）;
（v）A commitment to a significant reorganization or restructuring of the business;
（vi）Loss of key employees or major customers;
（vii）Increases in long-term interest rates（this could materially impact on value in use calculations thus affecting the recoverable amounts of assets）;
（viii）Where the carrying amount of an enterprise’s net assets is more than its market capitalization.答案大意
（i）当资产或资产组的账面价值高于其可收回价值时则出现了资产减值损失.可收回价值是指可变现价值和使用价值（资产预计未来现金流量的现值）中较高的值.当出现资产减值迹象时，企业需进行资产减值测试.（ii）资产减值的迹象特征
1.较差的运营结果
2.资产市值的大幅度下降
3.使用年限缩短/残值减少
4.经济/市场形势逆转
5.重大重组
6.关键员工/顾客流失
7.长期利率上扬
8.资产价值高于可变现价值
补充阅读材料（出自《金融时报》，建议大家自行掌握）
China adopts new accounting standards
By Richard McGregor in Beijing, FT.com site
Published: Feb 15, 2006
China has agreed to adopt new national accounting standards to bring them into line with international rules following a decade-long review of the local industry and its practices.Lou Jiwei, the vice-finance minister, said in Beijing on Wednesday that China would adopt “one basic accounting standard” based on the so-called International Financial Reporting Standards now used in almost 100 countries including the EU member states.China's decision to bring its accounting standards largely into line with global norms is further evidence of the government's determination to internationalise its economy and business practices.It is likely to boost the confidence of foreign investors in the quality of financial information from the fast-growing economy.However, the introduction of the standards will present a new challenge for local accounting firms, already struggling to compete with the big four international players.The decision was hailed by members of the global profession in Beijing for an announcement ceremony at the Great Hall of the People, saying that China's move would have an impact on other countries in Asia, such as South Korea, pondering a similar policy change.“There is going to a chain reaction as a result of this,” said Sir David Tweedie, the chairman of the International Accounting Standards Board.“The decision happened very fast in the end.They are almost there（as far as accounting standards go）and they are determined to get there.”
China will not take adopt the IFRS word for word, but rather take on board the principles and translate them into their own code, called the “Chinese Accounting Standards System”.“They will embed the principles into their system in a way that can be understood by local practitioners,” said Yvonne Kam, a director at PWC in Shanghai.Mr.Lou said the new system would introduce the concept of “fair value” into Chinese accounting for the first time along the lines of present international practices.The Chinese standard will maintain a number of significant exceptions to the IFRS rules because of the peculiarities of the local economy.China will maintain an exemption for state enterprises from the “related party” disclosures provisions because of the overwhelmingly dominance of government-enterprises in the economy.“You can understand why they would do that, because otherwise 95 per cent of the economy would be a related party,” said a foreign adviser to the Chinese.“But if your brother-in-law is your supplier in China, he is a related party just like anywhere else in the world.”
The implementation of the “fair value” provisions is also complicated because of the government's control of the price of assets such as unlisted securities, and the inability for the moment to find independent parties to assess them.“There is still the challenge of implementation, especially as companies will have to significantly reform their internal processes and retrain personnel,” said Mr.Kam.Another area in which China will maintain some differences with the IFRS is the so-called “impairment of assets” provisions, which allow companies to write down the value of businesses and their physical assets and goodwill.Under IFRS, companies can write down the value of assets and then revalue them upwards if conditions change.Chinese officials, however, say they will not allow revaluation because they worry it would leave too much opportunity for manipulation of accounts.The US also does not allow a revaluation upwards of assets that have been written down.The new rules will apply for listed companies from January 1 next year, while they will be phased in for other enterprises.WORLD NEWS: China to adopt accounting code in line with international rules
By Richard McGregor in Beijing, Financial Times Published: Feb 16, 2006
China has agreed to bring its national accounting standards into line with international rules, a move that will boost foreign investor confidence in the quality of financial information from the fast-growing economy.Lou Jiwei, Beijing's vice-finance minister, said yesterday that China would adopt “one basic accounting standard” based on the International Financial Reporting Standards used in almost 100 countries, including European Union member states.The move, which follows a decade-long review of local industry practices, is further evidence of the Chinese government's determination to internationalise its economy.But the introduction of the standards will be a challenge for local accounting firms, already struggling to compete with the big four international firms.Members of the global accountancy profession who were in Beijing for an announcement ceremony at the Great Hall of the People hailed China's decision and said the move would affect other Asian countries, such as South Korea, pondering a similar change.Sir David Tweedie, chairman of the International Accounting Standards Board, said: “There is going to be a chain reaction as a result of this.”The decision happened very fast in the end.They are almost there [as far as accounting standards go] and they are determined to get there.“
China will not adopt the IFRS word for word but will take on board the principles and translate them into its own code, the Chinese Accounting Standards System.Mr.Lou said the system would introduce the concept of ”fair value“ into Chinese accounting, along the lines of international practices.But it will maintain significant exceptions to IFRS rules because of the peculiarities of the Chinese economy.China will keep an exemption for state enterprises from the ”related party“ disclosure provisions because of the dominance of government enterprises.”You can understand why they would do that, because otherwise 95 per cent of the economy would be a related party,“ said a foreign adviser to the Chinese.The implementation of the ”fair value“ provisions is also complicated because of the government's control of the price of assets such as unlisted securities, and the inability to find independent parties to assess them.Another area in which China will maintain differences with IFRS is in the ”impairment of assets" provisions, which allow companies to write down the value of businesses, physical assets and goodwill.Under IFRS, companies can write down the value of assets and revalue them upwards if conditions change.Chinese officials say they will not allow revaluation because they fear it would leave too much room for manipulation of accounts.The US also refuses to allow the revaluation upwards of assets already written down.The new rules will apply for listed companies from January 1 next year.Converging accounting standards work must go on
By Tommaso Padoa-Schioppa
FT.com site, May 18, 2006
Surprisingly, the Financial Times and a draft report from the UK arm of PWC recently called for efforts aimed at further international convergence of accounting standards to be abandoned.In the light of progress already made by the International Accounting Standards Board and the US Financial Accounting Standards Board, these calls are unfounded and should be firmly resisted.The simple fact is that markets are integrating worldwide.Differences in accounting methodologies and reporting systems impose an increasing burden on economic efficiency.They make cross-border comparisons difficult and costly.They may mislead markets and capital allocation.They also encourage a competition in laxity, because countries may reduce the quality of their standards in a short-sighted attempt to attract listings or to appeal to special interests.None of these consequences serves the interests of the global economy or investors.Users and Their Information Needs
9.The users of financial statements include present and potential investors, employees, lenders, suppliers and other trade creditors, customers, governments and their agencies and the public.They use financial statements in order to satisfy some of their different needs for information.These needs include the following:
财务的使用者包括现在和潜在的投资者、雇员、贷款人、供应商和其他商业债权人、顾客、政府及其机构与公众。他们利用财务报表以满足他们对资料的某些不同需要。这些需要包括：
（a）Investors.The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments.They need information to help them determine whether they should buy, hold or sell.Shareholders are also interested in information which enables them to assess the ability of the enterprise to pay dividends.（1）投资者。风险资本的提供者以及他们的顾问关心他们投资的内在风险和投资报酬。他们需要资料来帮助他们决定是否应当买进、持有或卖出。股东们还关心帮助他们评估企业支付股利的能力的资料。
（b）Employees.Employees and their representative groups are interested in information about the stability and profitability of their employers.They are also interested in information which enables them to assess the ability of the enterprise to provide remuneration, retirement benefits and employment opportunities.（2）雇员。雇员及其代表性组织关心有关其雇主稳定性和获利能力方面的资料。他们还关心使他们评估企业提供报酬、退休福利和就业机会的能力的资料。
（c）Lenders.Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due.（3）贷款人。贷款人关心那些能使他们确定自己的贷款和贷款利息在到期时能否得到支付的资料。
（d）Suppliers and other trade creditors.Suppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due.Trade creditors are likely to be interested in an enterprise over a shorter period than lenders unless they are dependent upon the continuation of the enterprise as a major customer.（4）供应商和其他商业债权人。供应商和其他债权人关心那些能使他们确定欠他们的款项在到期时能否得到支付的资料。商业债权人只要不依赖企业继续作为其主要顾客，其对企业的关心在时间上就可能比贷款人要短。
（e）Customers.Customers have an interest in information about the continuance of an enterprise, especially when they have a long-term involvement with, or are dependent on, the enterprise.（5）顾客。顾客关心有关企业延续性方面的资料，尤其是当他们与企业有长期性联系或依赖企业时。
（f）Governments and their agencies.Governments and their agencies are interested in the allocation of resources and, therefore, the activities of enterprises.They also require information in order to regulate the activities of enterprises, determine taxation policies and as the basis for national income and similar statistics.（6）政府及其机构。政府及其机构关心资源的分配，因此也关心企业的活动。为了管理企业的活动、决定税收政策和作为国民收入等类似统计资料的基础，它们也需要资料。
（g）Public.Enterprises affect members of the public in a variety of ways.For example, enterprises may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers.Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the enterprise and the range of its activities.（7）公众。企业以各种方式影响公众的成员。例如，企业可能以多种方式对当地经济作出贡献，包括其雇请的人数和对当地供应商的惠顾。财务报表通过提供关于企业兴衰趋势、近期发展和活动范围方面的资料，可以对公众有所帮助。
10.While all of the information needs of these users cannot be met by financial statements, there are needs which are common to all users.As investors are providers of risk capital to the enterprise, the provision of financial statements that meet their needs will also meet most of the needs of other users that financial statements can satisfy.虽然上述使用者对资料的需要不可能完全由财务报表来满足，但是仍然存在着对所有使用者来说是共同的需要。因为投资者是企业风险资本的提供者，因此，为了满足他们的需要而提供的财务报表，也可以满足财务报表能够满足的其他使用者的大部分需要。
11.The management of an enterprise has the primary responsibility for the preparation and presentation of the financial statements of the enterprise.Management is also interested in the information contained in the financial statements even though it has access to additional management and financial information that helps it carry out its planning, decision-making and control responsibilities.Management has the ability to determine the form and content of such additional information in order to meet its own needs.The reporting of such information, however, is beyond the scope of this framework.Nevertheless, published financial statements are based on the information used by management about the financial position, performance and changes in financial position of the enterprise.企业的管理当局对企业财务报表的编制和呈报负有首要责任。企业管理当局也关心财务报表中所包括的信息，尽管它能够取得有助于其执行计划、决策和控制职责的其他管理和财务方面的资料。管理当局有能力决定这类附加资料的形式和内容，以满足其自己的需要。然而，对这一类信息的报告，不属于本结构的范围。但是，公布的财务报表都是以管理当局所使用的关于企业财务状况、经营业绩和财务状况变动方面的资料为依据的。
Qualitative Characteristics of Financial Statements
24.Qualitative characteristics are the attributes that make the information provided in financial statements useful to users.The four principal qualitative characteristics are understandability, relevance, reliability and comparability.质量特征是指使财务报表提供的信息对使用者有用的那些属性。四项主要的质量特征是：可理解性、相关性、可靠性和可比性。
Understandability
25.An essential quality of the information provided in financial statements is that it is readily understandable by users.For this purpose, users are assumed to have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence.However, information about complex matters that should be included in the financial statements because of its relevance to the economic decision-making needs of users should not be excluded merely on the grounds that it may be too difficult for certain users to understand.财务报表所提供的信息的一条基本质量特征就是要让使用者便于理解。为此目的，人们假定使用者对商业和经济活动以及会计有恰当的了解并且愿意花费适当的精力去研究信息。然而，有些关于复杂事项的信息由于它们与使用者作经济决策的需要相关而应包括有财务报表之中，不能仅仅因为这些信息对于某些使用者来说过于难以理解而将它们排除在财务报表之外。
Relevance
26.To be useful, information must be relevant to the decision-making needs of users.Information has the quality of relevance when it influences the economic decisions of users by helping them evaluate past, present or future events or confirming, or correcting, their past evaluations.为了使信息有用，信息必须与使用者的决策需要相关。当信息能够通过帮助使用者评价过去、现在和未来事项或确认、更改他们过去的评价从而影响到使用者的经济决策时，信息就具有相关性。
27.The predictive and confirmatory roles of information are interrelated.For example, information about the current level and structure of asset holdings has value to users when they endeavour to predict the ability of the enterprise to take advantage of opportunities and its ability to react to adverse situations.The same information plays a confirmatory role in respect of past predictions about, for example, the way in which the enterprise would be structured or the outcome of planned operations.信息的预测作用和确认作用是相互联系的。例如，关于拥有资产的现有水平和结构的资料，在使用者致力于预测企业利用机遇和对付逆境的能力时，对使用者是有价值的。对于过去关于企业结构或计划安排的经营活动的结果等情况的预测，同样的资料则可以起到确认作用。
28.Information about financial position and past performance is frequently used as the basis for predicting future financial position and performance and other matters in which users are directly interested, such as dividend and wage payments, security price movements and the ability of the enterprise to meet its commitments as they fall due.To have predictive value, information need not be in the form of an explicit forecast.The ability to make predictions from financial statements is enhanced, however, by the manner in which information on past transactions and events is displayed.For example, the predictive value of the income statement is enhanced if unusual, abnormal and infrequent items of income or expense are separately disclosed.关于财务状况和过去经营业绩的资料经常被加以使用，作为预测未来财务状况、经营业绩以及使用者直接关心的其他事项的基础。其他事项包括股利和工资支付、证券价格变动及企业承兑到期承诺的能力等。资料要具有预测价值，不一定非要采取明确的预测形式。然而，关于过去交易和事项的资料的编列方式，可以提高根据财务报表进行预测的能力。例如，如果分别揭示非常、异常和非经常性的收益和费用项目，就可以提高收益表的预测价值。
Materiality
29.The relevance of information is affected by its nature and materiality.In some cases, the nature of information alone is sufficient to determine its relevance.For example, the reporting of a new segment may affect the assessment of the risks and opportunities facing the enterprise irrespective of the materiality of the results achieved by the new segment in the reporting period.In other cases, both the nature and materiality are important, for example, the amounts of inventories held in each of the main categories that are appropriate to the business.信息的相关性受其性质和重要性的影响。在某些情况下，单凭信息的性质就足以确定其相关性。例如，如果不管一个新分部在报告期内所取得的成果的重要性如何，对该新分部的报告都可能会影响对企业所面临的风险与机遇的评价。在另外一些情况下，性质和重要性都是重要的。例如，与经营业务相适应的各主要类别存货的持有金额。
30.Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement.Thus, materiality provides a threshold or cut-off point rather than being a primary qualitative characteristic which information must have if it is to be useful.如果信息的遗漏或错报会影响使用者根据财务报表所作的经济决策，信息就具有重要性。重要性取决于在发生遗漏或错报的特定环境下所判断的项目或错误的大小。因此，重要性与其说是信息要成为有用所必须具备的基本质量特征，倒不如说是提供了一个门槛或取舍点。
Reliability
31.To be useful, information must also be reliable.Information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully that which it either purports to represent or could reasonably be expected to represent.为了使信息有用，信息还必须具有可靠性。当信息没有重要错误或偏向并且能够忠实反映其所拟反映或理当反映的情况以供使用者作依据时，信息就具备了可靠性。
32.Information may be relevant but so unreliable in nature or representation that its recognition may be potentially misleading.For example, if the validity and amount of a claim for damages under a legal action are disputed, it may be inappropriate for the enterprise to recognize the full amount of the claim in the balance sheet, although it may be appropriate to disclose the amount and circumstances of the claim.信息可能会具有相关性，但在性质或反映上可能会不那么可靠，以致确认这种信息可能会令人误解。例如，如果一项法律诉讼的赔偿要求的成立与否和金额大小都处在争执当中，虽然企业揭示赔偿要求的金额和情况可能是适宜的，但在资产负债表中确认赔偿要求的全部金额却可能是不适宜的。
Faithful Representation
33.To be reliable, information must represent faithfully the transactions and other events it either purports to represent or could reasonably be expected to represent.Thus, for example, a balance sheet should represent faithfully the transactions and other events that result in assets, liabilities and equity of the enterprise at the reporting date which meet the recognition criteria.要使信息可靠，信息就必须忠实反映其所拟反映或理当反映的交易或其他事项。因此，举例来说，资产负债表就应忠实反映在报告日期符合确认标准的那些形成企业资产、负债和权益的交易和其他事项。
34.Most financial information is subject to some risk of being less than a faithful representation of that which it purports to portray.This is not due to bias, but rather to inherent difficulties either in identifying the transactions and other events to be measured or in devising and applying measurement and presentation techniques that can convey messages that correspond with those transactions and events.In certain cases, the measurement of the financial effects of items could be so uncertain that enterprises generally would not recognize them in the financial statements;for example, although most enterprises generate goodwill internally over time, it is usually difficult to identify or measure that goodwill reliably.In other cases, however, it may be relevant to recognize items and to disclose the risk of error surrounding their recognition and measurement.大部分财务信息都可能遇到由于它不能完全忠实反映它所拟反映的情况而带来的风险。这并不是由于存有偏向，而是由于在辨认所要计量的交易和其他事项，或在设计和运用能够传递与那些交易和事项相对应的信息的计量和反映技术上，存在着固有的困难。在某些情况下，对项目财务影响的计量可能是那么地不确定，以致使企业在通常情况下对它们无法在财务报表中加以确认。例如，虽然大多数企业随着时间的推移在内部都会产生商誉，但是要可靠地确认或计量这种商誉，通常是困难的。然而，在另外一些情况下，确认项目并且揭示在确认和计量方面存在着错误的风险，可能是恰当的。
Substance Over Form
35.If information is to represent faithfully the transactions and other events that it purports to represent, it is necessary that they are accounted for and presented in accordance with their substance and economic reality and not merely their legal form.The substance of transactions or other events is not always consistent with that which is apparent from their legal or contrived form.For example, an enterprise may dispose of an asset to another party in such a way that the documentation purports to pass legal ownership to that party;nevertheless, agreements may exist that ensure that the enterprise continues to enjoy the future economic benefits embodied in the asset.In such circumstances, the reporting of a sale would not represent faithfully the transaction entered into（if indeed there was a transaction）.如果信息要想忠实反映它所拟反映的交易或其他事项，那就必须根据它们的实质和经济现实，而不是仅仅根据它们的法律形式进行核算和反映。交易或其他事项的实质，不总是与它们的法律或设计形式的外在面貌相一致的。例如，企业将一项资产处理给另一单位，可以在文件中声称将法律所有权转让给该单位：然而，还可能存在协议，可以保证企业继续享有该项资产所包含的未来经济利益。在这种情况下，报告一项销售就不可能忠实反映所达成的交易（如果确有交易存在的话）。
Neutrality
36.To be reliable, the information contained in financial statements must be neutral, that is, free from bias.Financial statements are not neutral if, by the selection or presentation of information, they influence the making of a decision or judgement in order to achieving a predetermined result or outcome.要使信息可靠，财务报表所包含的信息还必须具有中立性。也就是说，要不带有偏向。如果为了达到预定的成果或结果，通过对信息的选择和列报，使财务报表影响了决策或判断，那么，财务报表就不是中立的了。
Prudence
37.The preparers of financial statements do, however, have to contend with the uncertainties that inevitably surround many events and circumstances, such as the collectability of doubtful receivables, the probable useful life of plant and equipment and the number of warranty claims that may occur.Such uncertainties are recognized by the disclosure of their nature and extent and by the exercise of prudence in the preparation of the financial statements.Prudence is the inclusion of a degree of caution in the exercise of the judgements needed in making the estimates required under conditions of uncertainty, such that assets or income are not overstated and liabilities or expenses are not understated.However, the exercise of prudence does not allow, for example, the creation of hidden reserves or excessive provisions, the deliberate understatement of assets or income, or the deliberate overstatement of liabilities or expenses, because the financial statements would not be neutral and, therefore, not have the quality of reliability.然而，财务报表的编制者确实还必须考虑到许多事件和情况必然围绕着不确定性，例如，有疑问的应收账款的可收回程度、厂房和设备的可能使用年限以及可能发生的要求保修的次数等。要对这类不确定性加以确认，则应揭示它们的性质和范围，并在编制财务报表过程中实施审慎性原则。审慎是指在不确定性条件下作出所需要的估计时，在实施必需的判断中加入一定程度的谨慎，以便不高估资产或收益，也不低估负债或费用。然而，实施审慎性原则并不允许诸如设立秘密储备金、过分地提取准备、故意压低资产或收益，或故意抬高负债或费用等，因为这样编制出来的财务报表不可能是中立的，从而也就不会具有可靠性。
Completeness
38.To be reliable, the information in financial statements must be complete within the bounds of materiality and cost.An omission can cause information to be false or misleading and thus unreliable and deficient in terms of its relevance.要使信息可靠，财务报表中的信息必须在重要性和成本的许可范围内做到完整。遗漏能造成信息虚假或令人误解，从而使信息不可靠并且在相关性上留有缺陷。
Comparability
39.Users must be able to compare the financial statements of an enterprise through time in order to identify trends in its financial position and performance.Users must also be able to compare the financial statements of different enterprises in order to evaluate their relative financial position, performance and changes in financial position.Hence, the measurement and display of the financial effect of like transactions and other events must be carried out in a consistent way throughout an enterprise and over time for that enterprise and in a consistent way for different enterprises.使用者必须能够比较企业在不同时期的财务报表，以便明确企业财务状况和经营业绩的变化趋势。使用者还必须能够比较不同企业之间的财务报表，以使评价它们相对的财务状况、经营业绩和财务状况变动。因此，不论是对于某个企业的任何地方和不同时间，还是对于不同的企业，对于同类交易和其他事项的财务影响的计量与反映，都必须按照一致的方法进行。
40.An important implication of the qualitative characteristic of comparability is that users be informed of the accounting policies employed in the preparation of the financial statements, any changes in those policies and the effects of such changes.Users need to be able to identify differences between the accounting policies for like transactions and other events used by the same enterprise from period to period and by different enterprises.Compliance with International Accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.可比性这一质量特征有一个重要的含义，即应把编制财务报表所采用的会计政策、这些政策的变更以及变更的影响告诉使用者。使用者必须能够鉴别同一企业在不同时期以及不同企业对同类交易和其他事项所采用的会计政策之间的差别。遵循国际会计准则，包括揭示企业所采用的会计政策，有助于达成可比性。
41.The need for comparability should not be confused with mere uniformity and should not be allowed to become an impediment to the introduction of improved accounting standards.It is not appropriate for an enterprise to continue accounting in the same manner for a transaction or other event if the policy adopted is not in keeping with the qualitative characteristics of relevance and reliability.It is also inappropriate for an enterprise to leave its accounting policies unchanged when more relevant and reliable alternatives exist.对可比性的要求，不应混同于单纯的统一性，并且不应允许其成为引进经过改进的会计准则的一种障碍。如果采用的政策不符合相关性和可靠性的质量特征，企业就不宜继续以相同的方式核算某一交易或其他事项。当存在更具相关性和更可靠性的备选方法时，如果企业仍保持会计政策不变，也是不适宜的。
42.Because users wish to compare the financial position, performance and changes in financial position of an enterprise over time, it is important that the financial statements show corresponding information for the preceding periods.由于使用者希望比较企业在不同时期的财务状况、经营业绩和财务状况变动，财务报表反映以前各期的相应信息是重要的。
Constraints on Relevant and Reliable Information
Timeliness
43.If there is undue delay in the reporting of information it may lose its relevance.Management may need to balance the relative merits of timely reporting and the provision of reliable information.To provide information on a timely basis it may often be necessary to report before all aspects of a transaction or other event are known, thus impairing reliability.Conversely, if reporting is delayed until all aspects are known, the information may be highly reliable but of little use to users who have had to make decisions in the interim.In achieving a balance between relevance and reliability, the overriding consideration is how best to satisfy the economic decision-making needs of users.在报告信息的过程中如果有不恰当的延误，信息就失去了其相关性。企业管理当局可能需要权衡及时报告与提供可靠信息这两者的相对优点。为了在及时的基础上提供信息，往往在了解某一交易或其他事项的所有方面之前，就可能必须作出报告，这样就会损害可靠性。相反，如果要延误到所有方面都了解以后才予以报告，信息可能会相当可靠，但对于必须在事中作出决策的使用者来说，用处可能就会很小。为了在相关性和可靠性之间作出权衡，首先需要考虑的是如可最好地满足使用者作出经济决策的需要的问题。
Balance between Benefit and Cost
44.The balance between benefit and cost is a pervasive constraint rather than a qualitative characteristic.The benefits derived from information should exceed the cost of providing it.The evaluation of benefits and costs is, however, substantially a judgmental process.Furthermore, the costs do not necessarily fall on those users who enjoy the benefits.Benefits may also be enjoyed by users other than those for whom the information is prepared;for example, the provision of further information to lenders may reduce the borrowing costs of an enterprise.For these reasons, it is difficult to apply a cost-benefit test in any particular case.Nevertheless, standard-setters in particular, as well as the preparers and users of financial statements, should be aware of this constraint.效益和成本之间的平衡，是一种普遍存在的限制因素，而不是一种质量特征。从信息中派生出来的效益应该超过提供它的成本。然而，评价效益和成本实际上是一种判断过程。而且，成本不一定落在享受效益的那些使用者身上。效益也可能被不属于信息提供对象的其他使用者所享受。例如，向贷款人提供进一步的资料可能能够降低企业的借款费用。根据以上这些理由，在任何特定情况下，要进行成本效益测试，都是困难的。然而，财务报表的编制者和使用者，尤其是准则制定者，应当了解这一限制因素。
Balance between Qualitative Characteristics
45.In practice a balancing, or trade-off, between qualitative characteristics is often necessary.Generally the aim is to achieve an appropriate balance among the characteristics in order to meet the objective of financial statements.The relative importance of the characteristics in different cases is a matter of professional judgment.在实务中，在质量特征之间进行平衡或作出取舍，经常是有必要的。通常来说其目的是在各质量特征之间取得适当平衡，以便达到财务报表的目标。在不同的场合下判定质量特征的相对重要性，是一种专业判断的问题。正实和公正的观点/公正地反映
True and Fair View/Fair Presentation
46.Financial statements are frequently described as showing a true and fair view of, or as presenting fairly, the financial position, performance and changes in financial position of an enterprise.Although this Framework does not deal directly with such concepts, the application of the principal qualitative characteristics and of appropriate accounting standards normally results in financial statements that convey what is generally understood as a true and fair view of, or as presenting fairly such information.财务报表经常被描述为真实和公正地反映了或公正地反映了企业的财务状况、经营成果和财务状况变动情况。虽然本结构不直接涉及这类概念，但是，对主要质量特征和恰当会计准则的应用，通常可以产生能够传递真实和公正的信息或公正地反映信息的财务报表。
常用会计英语词汇 【字体：大 中 小】【打印】
基本词汇
A(1)account 账户,报表
A(2)accounting postulate 会计假设
A(3)accounting valuation 会计计价
A(4)accountability concept 经营责任概念
A(5)accountancy 会计职业
A(6)accountant 会计师
A(7)accounting 会计
A(8)agency cost 代理成本
A(9)accounting bases 会计基础
A(10)accounting manual 会计手册
A(11)accounting period 会计期间
A(12)accounting policies 会计方针
A(13)accounting rate of return 会计报酬率
A(14)accounting reference date 会计参照日
A(15)accounting reference period 会计参照期间
A(16)accrual concept 应计概念
A(17)accrual expenses 应计费用
A(18)acid test ratio 速动比率(酸性测试比率)
A(19)acquisition 收购
A(20)acquisition accounting 收购会计
A(21)adjusting events 调整事项
A(22)administrative expenses 行政管理费
A(23)amortization 摊销
A(24)analytical review 分析性复核
A(25)annual equivalent cost 等量成本法
A(26)annual report and accounts 报告和报表
A(27)appraisal cost 检验成本
A(28)appropriation account 盈余分配账户
A(29)articles of association 公司章程细则
A(30)assets 资产
A(31)assets cover 资产担保
A(32)asset value per share 每股资产价值
A(33)associated company 联营公司
A(34)attainable standard 可达标准 A(35)attributable profit 可归属利润 A(36)audit 审计
A(37)audit report 审计报告
A(38)auditing standards 审计准则
A(39)authorized share capital 额定股本 A(40)available hours 可用小时 A(41)avoidable costs 可避免成本 B(42)back-to-back loan 易币贷款
B(43)backflush accounting 倒退成本计算 B(44)bad debts 坏帐
B(45)bad debts ratio 坏帐比率 B(46)bank charges 银行手续费 B(47)bank overdraft 银行透支
B(48)bank reconciliation 银行存款调节表 B(49)bank statement 银行对账单 B(50)bankruptcy 破产
B(51)basis of apportionment 分摊基础 B(52)batch 批量
B(53)batch costing 分批成本计算 B(54)beta factor B(市场)风险因素B B(55)bill 账单
B(56)bill of exchange 汇票 B(57)bill of lading 提单
B(58)bill of materials 用料预计单 B(59)bill payable 应付票据 B(60)bill receivable 应收票据 B(61)bin card 存货记录卡 B(62)bonus 红利
B(63)book-keeping 薄记
B(64)Boston classification 波士顿分类 B(65)breakeven chart 保本图 B(66)breakeven point 保本点
B(67)breaking-down time 复位时间 B(68)budget 预算
B(69)budget center 预算中心
B(70)budget cost allowance 预算成本折让 B(71)budget manual 预算手册 B(72)budget period 预算期间
B(73)budgetary control 预算控制 B(74)budgeted capacity 预算生产能力 B(75)business center 经营中心 B(76)business entity 营业个体 B(77)business unit 经营单位
B(78)by-product 副产品
C(79)called-up share capital 催缴股本 C(80)capacity 生产能力
C(81)capacity ratios 生产能力比率 C(82)capital 资本
C(83)capital assets pricing model 资本资产计价模式 C(84)capital commitment 承诺资本 C(85)capital employed 已运用的资本 C(86)capital expenditure 资本支出
C(87)capital expenditure authorization 资本支出核准 C(88)capital expenditure control 资本支出控制 C(89)capital expenditure proposal 资本支出申请 C(90)capital funding planning 资本基金筹集计划 C(91)capital gain 资本收益
C(92)capital investment appraisal 资本投资评估 C(93)capital maintenance 资本保全
C(94)capital resource planning 资本资源计划 C(95)capital surplus 资本盈余 C(96)capital turnover 资本周转率 C(97)card 记录卡 C(98)cash 现金
C(99)cash account 现金账户 C(100)cash book 现金账薄 C(101)cash cow 金牛产品 C(102)cash flow 现金流量
C(103)cash flow budget 现金流量预算 C(104)cash flow statement 现金流量表 C(105)cash ledger 现金分类账 C(106)cash limit 现金限额 C(107)CCA 现时成本会计 C(108)center 中心
C(109)changeover time 变更时间
C(110)chartered entity 特许经济个体 C(111)cheque 支票
C(112)cheque register 支票登记薄 C(113)classification 分类 C(114)clock card 工时卡 C(115)code 代码
C(116)commitment accounting 承诺确认会计 C(117)common cost 共同成本
C(118)company limited by guarantee 有限担保责任公司 C(119)company limited by shares 股份有限公司 C(120)competitive position 竞争能力状况 C(121)concept 概念
C(122)conglomerate 跨行业企业
C(123)consistency concept 一致性概念 C(124)consolidated accounts 合并报表 C(125)consolidation accounting 合并会计 C(126)consortium 财团
C(127)contingency plan 应急计划
C(128)contingent liabilities 或有负债 C(129)continuous operation 连续生产 C(130)contra 抵消
C(131)contract cost 合同成本
C(132)contract costing 合同成本计算 C(133)contribution centre 贡献中心 C(134)contribution chart 贡献图 C(135)control 控制
C(136)control account 控制账户 C(137)control limits 控制限度
C(138)controllability concept 可控制概念 C(139)controllable cost 可控制成本 C(140)conversion cost 加工成本
C(141)convertible loan stock 可转换为股票的贷款 C(142)corporate appraisal 公司评估 C(143)corporate planning 公司计划
C(144)corporate social reporting 公司社会报告 C(145)cost 成本
C(146)cost account 成本账户 C(147)cost accounting 成本会计
C(148)cost accounting manual 成本手册 C(149)cost adjustment 成本调整 C(150)cost allocation 成本分配 C(151)cost apportionment 成本分摊 C(152)cost attribution 成本归属 C(153)cost audit 成本审计
C(154)cost benefit analysis 成本效益分析 C(155)cost center 成本中心 C(156)cost driver 成本动因
C(157)cost of capital 资本成本 C(158)cost of goods sold 销货成本
C(159)cost of non-conformance 非相符成本 C(160)cost of sales 销售成本 C(161)cost reduction 成本降低 C(162)cost structure 成本结构 C(163)cost unit 成本单位
C(164)cost-volume-profit analysis(CVP)本量利分析 C(165)costing 成本计算
C(166)credit note 贷项通知
C(167)credit report 信贷报告书 C(168)creditor 债权人
C(169)creditor days ratio 应付账款天数率 C(170)creditors ledger 应付账款分类账 C(171)critical event 关键事项 C(172)critical path 关键路线
C(173)cumulative preference shares 累积优先股 C(174)current asset 流动资产
C(175)current cost accounting 现时成本会计 C(176)current liabilities 流动负债
C(177)current purchasing power accounting 现时购买力会计 C(178)current ratio 流动比率 C(179)cut-off 截止 C(180)CVP 本量利分析
C(181)cycle time 周转时间 D(182)debenture 债券
D(183)debit note 借项通知
D(184)debit capacity 举债能力 D(185)debt ratio 债务比率 D(186)debtor 债务人;应收账款
D(187)debtor days ratio 应收账款天数率 D(188)debtors ledger 应收账款分类账
D(189)debtor' age analysis 应收账款账龄分析 D(190)decision driven costs 决策连动成本 D(191)decision tree 决策树 D(192)defects 次品
D(193)deferred expenditure 递延支出 D(194)deferred shares 递延股份 D(195)deferred taxation 递延税款 D(196)delivery note 交货单
D(197)departmental accounts 部门报表 D(198)departmental budget 部门预算 D(199)depreciation 折旧 D(200)dispatch note 发运单
D(201)development cost 开发成本 D(202)differential cost 差别成本 D(203)direct cost 直接成本 D(204)direct debit 直接借项
D(205)direct hours yield 直接小时产出率
D(206)direct labour cost percentage rate 直接人工成本百分比 D(207)direct labour hour rate 直接人工小时率
D(208)directs on indirect work 间接工作事项上的工时 D(209)discount rate 贴现率
D(210)discounted cash flow 现金流量贴现 D(211)discretionary cost 酌量成本 D(212)distribution cost 摊销成本 D(213)diversions 移用
D(214)diverted hours 移用小时
D(215)diverted hours ratio 移用工时比率 D(216)dividend 股利
D(217)dividend cover 股利产出率 D(218)dividend per share 每股股利 D(219)dog 疲软产品
D(220)double entry accounting 复式会计 D(221)double-entry book-keeping 复式薄记 D(222)doubtful debts 可疑债务 D(223)down time 停工时间
D(224)dynamic programming 动态规划 E(225)earning per share 每股盈利 E(226)earning ratio 市盈率
E(227)economic order quantity(EOQ)经济订购批量 E(228)efficient market hypothesis 有效市场假设 E(229)efficiency ration 效率性比率 E(230)element of cost 成本要素 E(231)entity 经济个体
E(232)environmental audit 环境审计
E(233)environmental impact assessment 环境影响评价 E(234)EOQ 经济订购批量 E(235)equity 权益
E(236)equity method of accounting 权益法会计计算 E(237)equity share capital 权益股本 E(238)equivalent units 当量 E(239)event 事项
E(240)exceptional items 例外事项 E(241)expected value 期望值 E(242)expenditure 支出 E(243)expenses 费用
E(244)external audit 外部审计
E(245)external failure cost 外部损失成本 E(246)extraordinary items 非常事项 F(247)factory goods 让售商品 F(248)factoring 应收帐款让售 F(249)fair value 公允价值 F(250)feedback 反馈 F(251)FIFO 先近先出法
F(252)final accounts 年终报表 F(253)finance lease 融资租赁
F(254)financial accounting 财务会计
F(255)financial accounts calendar adjustment 财务报表的日历时间调整
F(256)financial management 财务管理
F(257)financial planning 财务计划
F(258)financial statement 财务报表
F(259)finished goods 完成品
F(260)fixed asset 固定资产
F(261)fixed overhead 固定制造费用
F(262)fixed asset turnover 固定资产周转率
F(263)fixed assets register 固定资产登记薄
F(264)fixed cost 固定成本
F(265)flexed budget 变动限额预算
F(266)flexible budget 弹性预算
F(267)float time 浮动时间
F(268)floating charge 流动抵押
F(269)flow of funds statement 资金流量表
F(270)forecasting 预测
F(271)founder's shares 发起人股份
F(272)full capacity 满负荷生产能力
F(273)function costing 职能成本计算
F(274)functional budget 职能预算
F(275)fund accounting 基金会计
F(276)fundamental accounting concept 基础会计概念
F(277)fungible assets 可互换资产
F(278)futuristic planning 远景计划
G(279)gap analysis 间距分析
G(280)gearing 举债经营比率(杠杆)
G(281)goal congruence 目标一致性
G(282)going concern concept 持续经营概念
G(283)goods received note 商品收讫单
G(284)goodwill 商誉
G(285)gross dividend yield 总股息产出率
G(286)gross margin 总边际
G(287)gross profit 毛利润
G(288)gross profit percentage 毛利润百分比
G(289)group 企业集团
G(290)group accounts 集团报表
H(291)high-geared 高结合杠杆(比例)
H(292)hire purchase 租购
H(293)historical cost 历史成本
H(294)historical cost accounting 历史成本会计
H(295)hours 小时
H(296)hurdle rate 最低可接受的报酬率
I(297)ideal standard 理想标准
I(298)idle capacity ration 闲置生产能力比率 I(299)idle time 闲置时间
I(300)impersonal accounts 非记名账户 I(301)imprest system 定额备用制度
I(302)income and expenditure account 收益和支出报表 I(303)incomplete records 不完善记录 I(304)incremental cost 增量成本 I(305)incremental yield 增量产出率 I(306)indirect cost 间接成本 I(307)indirect hours 间接小时 I(308)insolvency 无力偿付
I(309)intangible asset 无形资产 I(310)integrated accounts 综合报表
I(311)interdependency concept 关联性概念 I(312)interest cover 利息保障倍数 I(313)interlocking accounts 连锁报表 I(314)internal audit 内部审计 I(315)internal check 内部牵制
I(316)internal control system 内部控制体系 I(317)internal failure cost 内部损失成本
I(318)internal rate of return(IRR)内含报酬率 I(319)inventory 存货 I(320)investment 投资
I(321)investment center 投资中心 I(322)invoice register 发票登记薄 I(323)issued share capital 已发行股本 J(324)job 定单
J(325)job card 工作卡
J(326)job costing 工作成本计算 J(327)job sheet 工作单 J(328)joint cost 联合成本 J(329)joint products 联产品
J(330)joint stock company 股份公司 J(331)joint venture 合资经营 J(332)journal 日记账
J(333)just-in-time(JIT)适时制度
J(334)just-in-time production 适时生产 J(335)just-in-time purchasing 适时购买 K(336)key factor 关键因素 L(337)labour 人工
L(338)labour transfer note 人工转移单 L(339)leaning curve 学习曲线 L(340)ledger 分类账户
L(341)length of order book 定单平均周期
L(342)letter of credit 信用证
L(343)leverage 举债经营比率
L(344)liabilities 负债
L(345)life cycle costing 寿命周期成本计算
L(346)LIFO 后近先出法
L(347)limited liability company 有限责任公司
L(348)limiting factor 限制因素
L(349)line-item budget 明细支出预算
L(350)liner programming 线性规划
L(351)liquid assets 变现资产
L(352)liquidation 清算
L(353)liquidity ratios 易变现比率
L(354)loan 贷款
L(355)loan capital 借入资本
L(356)long range planning 长期计划
L(357)lost time record 虚耗时间记录
L(358)low geared 低结合杠杆(比例)
L(359)lower of cost or net realizable value concept 成本或可变净价孰低概念
M(360)machine hour rate 机器小时率
M(361)machine time record 机器时间记录
M(362)managed cost 管理成本
M(363)management accounting 管理会计
M(364)management accounting concept 管理会计概念
M(365)management accounting guides 管理会计指导方针
M(366)management audit 管理审计
M(367)management buy-out 管理性购买产权
M(368)management by exception 例外管理原则
M(369)margin 边际
M(370)margin of safety ration 安全边际比率
M(371)margin cost 边际成本
M(372)margin costing 边际成本计算
M(373)mark-down 降低标价
M(374)mark-up 提高标价
M(375)market risk premium 市场分险补偿
M(376)market share 市场份额
M(377)marketing cost 营销成本
M(378)matching concept 配比概念
M(379)materiality concept 重要性概念
M(380)materials requisition 领料单
M(381)materials returned note 退料单
M(382)materials transfer note 材料转移单
M(383)memorandum of association 公司设立细则
M(384)merger 兼并
M(385)merger accounting 兼并会计 M(386)minority interest 少数股权 M(387)mixed cost 混合成本 N(388)net assets 净资产
N(389)net book value 净账面价值
N(390)net liquid funds 净可变现资金 N(391)net margin 净边际
N(392)net present value(NPV)净现值 N(393)net profit 净利润
N(394)net realizable value 可变现净值 N(395)net worth 资产净值
N(396)network analysis 网络分析 N(397)noise 干捞
N(398)nominal account 名义账户
N(399)nominal share capital 名义股本 N(400)nominal holding 代理持有股份 N(401)non-adjusting events 非调整事项
N(402)non-financial performance measurement 非财务业绩计量 N(403)non-integrated accounts 非综合报表 N(404)non-liner programming 非线性规划 N(405)non-voting shares 无表决权的股份 N(406)notional cost 名义成本
N(407)number of days stock 存货周转天数 N(408)number of weeks stock 存货周转周数 O(409)objective classification 客体分类 O(410)obsolescence 陈旧
O(411)off balance sheet finance 资产负债表外筹资 O(412)offer for sale 标价出售 O(413)operating budget 经营预算 O(414)operating lease 经营租赁
O(415)operating statement 营业报表 O(416)operation time 操作时间
O(417)operational control 经营控制 O(418)operational gearing 经营杠杆 O(419)operating plans 经营计划 O(420)opportunity cost 机会成本 O(421)order 定单
O(422)ordinary shares 普通股
O(423)out-of-date cheque 过期支票 O(424)over capitalization 过分资本化 O(425)overhead 制造费用
O(426)overhead absorption rate 制造费用分配率 O(427)overhead cost 制造费用
O(428)overtrading 超过营业资金的经营 P(429)paid cheque 已付支票
P(430)paid-up share capital 认定股本 P(431)parent company 母公司
P(432)pareto distribution 帕累托分布
P(433)participating preference shares 参与优先股 P(434)partnership 合伙
P(435)payable ledger 应付款项账户 P(436)payback 回收期
P(437)payments and receipts account 收入和支出报表 P(438)payments withheld 保留款额 P(439)payroll 工资单
P(440)payroll analysis 工资分析
P(441)percentage profit on turnover 利润对营业额比率 P(442)period cost 期间成本
P(443)perpetual inventory 永续盘存 P(444)personal account 记名账户 P(445)PEPT 项目评审法
P(446)petty cash account 备用金账户 P(447)petty cash voucher 备用金凭证 P(448)physical inventory 实地盘存 P(449)planning 计划
P(450)planning horizon 计划时限 P(451)planning period 计划期间 P(452)policy cost 政策成本 P(453)position audit 状况审计
P(454)post balance sheet events 资产负债表编后事项 P(455)practical capacity 实际生产能力 P(456)pre-acquisition losses 购置前损失 P(457)pre-acquisition profits 购置前利润 P(458)preference shares 优先股
P(459)preference creditors 优先债权人 P(460)preferred creditors 优先债权人 P(461)prepayments 预付款项 P(462)present value 现值
P(463)prevention cost 预防成本 P(464)price ratio 市盈率 P(465)prime cost 主要成本
P(466)prime entry-books of 原始分录登记薄 P(467)principal budget factor 主要预算因素 P(468)prior charge capital 优先股
P(469)prior year adjustments 以前调整
P(470)priority base budgeting 优先顺序体制的预算 P(471)private company 私人公司
P(472)pro-forma invoice 预开发票 P(473)problem child 问号产品
P(474)process costing 分步成本计算 P(475)process time 加工时间 P(476)product cost 产品成本
P(477)Product life cycle 产品寿命周期 P(478)production cost 生产成本
P(479)production cost of sales 售货成本
P(480)production volume ratio 生产业务量比率 P(481)profit center 利润中心
P(482)profit per employee 每员工利润
P(483)profit retained for the year 利润留存 P(484)profit to turnover ratio 利润对营业额比率 P(485)profit-volume graph 利量图 P(486)profitability index 盈利指数 P(487)programming 规划
P(488)project evaluation and review technique 项目评审法 P(489)projection 预计
P(490)promissory note 本票 P(491)prospectus 募债说明书
P(492)provisions for liabilities and charges 偿债和费用准备 P(493)prudent concept 稳健性概念 P(494)public company 公开公司 P(495)purchase order 订购单
P(496)purchase requisition 请购单 P(497)purchase ledger 采购账户
Q(498)quality related costs 质量有关成本 Q(499)queuing time 排队时间 R(500)rate 率 R(501)ratio 比率
R(502)ration pyramid 比率金字塔 R(503)raw material 原材料
R(504)receipts and payments account 收入和支付报表 R(505)receivable ledger 应收款项账户 R(506)redeemable shares 可赎回股份 R(507)redemption 赎回
R(508)registered share capital 注册资本 R(509)rejects 废品
R(510)relevancy concept 相关性概念 R(511)relevant costs 相关成本 R(512)relevant range 相关范围
R(513)reliability concept 可靠性概念 R(514)replacement price 重置价格 R(515)report 报表
R(516)reporting 报告
R(517)research cost, applied 应用性研究成本
R(518)research cost, pure or basic 理论或基础研究成本
R(519)reserves 留存收益
R(520)residual income 剩余收益
R(521)responsibility center 责任中心
R(522)retention money 保留款额
R(523)return on capital employed 运用资本报酬率
R(524)returns 退回
R(525)revenue 收入
R(526)revenue center 收入中心
R(527)revenue expenditure 收益支出
R(528)revenue investment 收入性投资
R(529)right issue 认股权发行
R(530)rolling budget 滚动预算
R(531)rolling forecast 滚动预测
S(532)sales ledger 销售分类账
S(533)sales order 销售定单
S(534)sales per employee 每员工销售额
S(535)scrap 废料
S(536)scrip issue 红股发行
S(537)secured creditors 有担保的债权人
S(538)segmental reporting 分部报告
S(539)selling cost 销售成本
S(540)semi-fixed cost 半固定成本
S(541)semi-variable cost 半变动成本
S(542)sensitivity analysis 敏感性分析
S(543)service cost center 服务成本中心
S(544)service costing 服务成本计算
S(545)set-up time 安装时间
S(546)shadow prices 影子价格
S(547)share 股票
S(548)share capital 股份资本
S(549)share option scheme 购股权证方案
S(550)share premium 股票溢价
S(551)sight draft 即期汇票
S(552)single-entry book-keeping 单式薄记
S(553)sinking fund 偿债基金
S(554)slack time 松弛时间
S(555)social responsibility cost 社会责任成本
S(556)sole trader 独资经营者
S(557)source and application of funds statement 资金来源和运用表
S(558)special order costing 特殊定单成本计算
S(559)staff costs 职工成本
S(560)statement of account 营业账单 S(561)statement of affairs 财务状况表 S(562)statutory body 法定实体 S(563)stock 存货
S(564)stock control 存货控制 S(565)stock turnover 存货周转率 S(566)stocktaking 盘点存货
S(567)stores requisition 领料申请单
S(568)strategic business unit 战略性经营单位
S(569)strategic management accounting 战略管理会计 S(570)strategic planning 战略计划 S(571)strategy 战略
S(572)subjective classification 主体分类 S(573)subscribed share capital 已认购的股本 S(574)subsidiary undertaking 子公司 S(575)sunk cost 沉没成本
S(576)supply estimate 预算估计 S(577)supply expenditure 预算支出 S(578)suspense account 暂记账户
S(579)SWOT analysis 长处和短处,机会和威胁分析 S(580)system 制度,体系
T(581)tactical planning 策略计划 T(582)tactics 策略 T(583)take-over 接收
T(584)tangible asset 有形资产
T(585)tangible fixed asset statement 有形固定资产表 T(586)target cost 目标成本
T(587)terotechnology 设备综合工程学 T(588)throughput accounting 生产量会计 T(589)time 时间
T(590)time sheet 时间记录表 T(591)total assets 总资产
T(592)total quality management 全面质量管理 T(593)total stocks 存货总计
T(594)trade creditors 购货客户(应付账款)T(595)trade debtors 销货客户(应收账款)T(596)trading profit and loss account 营业损益表 T(597)transfer price 转让价格 T(598)transit time 中转时间 T(599)treasurership 财务长制度 T(600)trail balance 试算平衡表 T(601)turnover 营业额
U(602)uncalled share capital 未催缴股本
U(603)under capitalization 不足资本化
U(604)under or over-absorbed overhead 少吸收或多吸收的制造费用
U(605)uniform accounting 统一会计
U(606)uniform costing 统一成本计算
U(607)unissued share capital 未发行股本
V(608)value 价值
V(609)value added 增值
V(610)value analysis 价值分析
V(611)value for money audit 经济效益审计
V(612)vote 表决
V(613)voucher 凭证
W(614)waiting time 等候时间
W(615)waste 废品(料)
W(616)wasting asset 递耗资产
W(617)weighted average cost of capital 资本的加权平均成本
W(618)weighted average price 加权平均价格
W(619)with resource 有追索权
W(620)without recourse 无追索权
W(621)working capital 营运资本
W(622)write-down 减值
Z(623)zero base budgeting 零基预算
Z(624)zero coupon bond 无息债券
Z(625)Z score 破产预测计分法
第四篇：英语口译(二级)讲义
英语口译（二级）精讲班第1讲讲义
001 二级口译实务考试介绍
Lecture 1
1、二级口译实务考试介绍
英语口译二级考试分《口译综合能力》 和《口译实务》测试两部分，旨在检测应试者的口译实践能力是否达到专业译员水平。合格的应试者应能熟练运用口译技巧，完整准确地译出原话内容，无错译漏译。
英语口译实务（二级）考试含“英汉交替传译”和“汉英交替传译”。题量各占50%，含总量约1000单词的英语讲话两篇和总量约1000汉字的汉语讲话两篇，时间约60分钟。考试内容涉及政治、经济、文化、外交、旅游、信息科技、经融贸易、环境保护、卫生健康等，跟翻译专业所要求掌握的知识和技能相一致，要求应试者知识结构分布合理，专业技能达到一定的水平。
英语口译实务考试一律采取现场录音的方式，考试结果记录在磁带上。考试的评分标准非常细化，一个考生的磁带要有两个以上的人去听，并且听出来的结果基本一致，最后再由专家组根据考生录音核定成绩。
应该说英语口译实务（二级）考试具有一定的挑战性，要求应试者过语言关、知识关和技术关，同时还要有稳定的心理因素。按照翻译专业人员的四个等级来划分，即：助理翻译、翻译、副译审和译审，二级就是翻译级，也就是我们所说的中级职称。因此，二级口译试题的定位基本上是针对大学外语专业比较优秀的毕业生，经过几年的翻译实践应能达到的水平。二级口译考试模块的设计也是基于这一理念，即要求应试者具备比较全面的知识结构和良好的双语互译能力。具体说来，应试者应具备良好的语言知识（Linguistic Knowledge）、语言外的知识（Extra-Linguistic Knowledge）以及分析能力（Analysis）。同时应试者还应具备敏锐的听力、良好的短时记忆、行之有效的笔记、以及准确灵活的双语表达等口译所必须的基本能力。
2、口译学习讲解
技巧和语言基本功相结合。课程讲解同时关注这两点。
3、口译技巧介绍
口译技巧(Interpretation Techniques)根据口译步骤（信息接收—信息储存—信息处理—信息输出）为基础，总结出以下技巧：(1)听辨；
(2)思维理解1—逻辑分析；
(3)思维理解2—信息视觉；
(4)思维理解3 —将认知信息纳入理解轨道
(5)记忆机制1—瞬时记忆、短时记忆、长时记忆；
(6)记忆机制2－记忆训练方法；
(7)笔记方法1—记什么?(8)笔记方法2—怎么记?
(9)数字口译1—单纯数字口译
(10)数字口译2—数字与信息相结合(11)习语的口译；
(12)模糊信息处理技巧；
(13)口译中的文化差异；
(14)口译中的句法转换；
(15)语境因素处理技巧；
(16)临场应变技巧。
我们将把这些技巧穿插在我们的讲解之中，辅以必要练习。
4、口译课程结构介绍
每次课内容安排：50分钟
技巧讲解和练习20' 语言练习10' 篇章练习20' 002 听辨技巧
一、听辨技巧
“听辨”，顾名思义，不仅要“听”还要“辨”，即思考、分析。“听辨”是口译过程中的第一个阶段。在这个过程中我们接收到源语信息，并通过种种分析手段把接收到的信息纳入到我们的理解范畴，以便储存和输出。毫无疑问，口译的成败在很大程度上取决于听辨的过程。所以大家首先要对口译的听辨过程有一个透彻的认识，以便有针对性地进行练习，以提高自己的听辨能力。
口译中的听辨过程和大家平时在英语学习中所接受的听力训练是不同的，但二者又有一定的联系。
首先，具备良好的听力水平是培养好的听辨能力的基础。换句话说，如果一个人的外语听力有问题，那么无论他的语言表达能力有多强，他都很难胜任口译工作。然而光有好的听力还不够，因为听辨过程还涉及到其他方面的能力。这一点可以从听力训练与听辨过程的区别中看出来。
1．英语的听力训练中比较注重语言层面，也就是说他们会十分注意语音、语调和语言的表达及用法等。而译员在听辨过程中所注重的是意思，或是讲话者的意图而不是具体的词句表达。所以译员在听到一段话之后在头脑中形成的是一个有逻辑关系的语意整体，而不仅仅是词句的简单集合。
2．听力练习中主要启动听觉系统，理解只是一个被动而附带的过程。而译员在听辨过程中不仅要启动听觉系统，还要启动大脑中的分析理解机制和记忆机制。也就是说译员要边听、边分析、边理解、边记忆。所以，与一般的外语学习相比较而言，专业译员要具有更强的分析能力，要会“一心多用”。
3．在听的过程中，信息接收是被动和跟随性的，对信息的反映略显滞后。而译员的听辨过程是积极而主动的。在听的过程中伴有很大程度的预测和判断行为。常常需要调动非语言因素对所听内容进行分析、整理、补充和联想等。
4．用作听力训练的材料，信息比较清晰，杂音干扰较少。而译员在口译工作中所处的信息环境是现场性的，因此不确定性因素较多；信息干扰、信息缺失时有发生。而且，讲话者以交流为唯一目的，在信息发布过程中并不照顾或考虑译员的状态。
综上所述，口译的听辨过程较一般外语听力训练过程要复杂得多，对能力的要求也要高得多。大家需要建立这样一个意识，即口译的过程不是一个信息背诵加字词翻译的过程。而是一个通过听辨将信息接收、理解，再用译入语将理解了的信息加以表达的过程。以下提供一些训练方法供大家参考，以英语听辨能力的训练为主。
1．可以选择一些英文有声资料（最好是现场讲话）或是请练习搭档模拟现场发言。听过一段话后，在不记笔记的情况下用源语（英文）进行复述。注意在听的过程中要把注意力从词句表达上移开，而专注于整段话的逻辑意思。在复述时不要拘泥于原文的词句，更不要试图背原话。意思和逻辑关系要尽量复述的准确完整。
2．在听辨训练的初级阶段，如果还不能完全掌握边听、边分析、边记忆的技能，可采取就所听内容进行提问的方式建立逻辑关系。比如可以将注意力放在WHAT、WHO、WHEN AND WHERE、HOW AND WHY 等几个要素上。通过这种方式增强逻辑分析意识，努力跟上讲话人的思路，从而对所听语篇有一个正确的理解。
3．每段讲话的长度可随熟练程度的加强而逐步增加：比如从听几句话到听一小段，从一小段到一大段到数段等。并且可以尝试听各种不同风格的讲话。选题也可以从比较熟悉的领域逐步扩展到比较陌生的领域，以培养临场适应能力和分析综合的能力。
练习1：
要求，认真听原文，不要记笔记，根据WHAT、WHO、WHEN AND WHERE、HOW AND WHY 几大要素总结段落大意。
Tea drinking was common in China for nearly one thousand years before anyone in Europe had ever heard about tea.People in Britain were much slower in finding out what tea was like, mainly because tea was very expensive.It could not be bought in shops and even those people who could afford to have it sent from Holland did so only because it was a fashionable curiosity.Some of them were not sure how to use it.They thought it was a vegetable and tried cooking the leaves.Then they served them mixed with butter and salt.They soon discovered their mistake but many people used to spread the used tea leaves on bread and give them to their children as sandwiches.What's the general idea of this short passage? Compared with the Chinese, People in Europe, particularly in Britain were much slower in finding out what tea was like, and how to use it.They cooked tea leaves as vegetable and served them with butter and salt and even made them part of Children's sandwiches.练习2 Tea remained scarce and very expensive in England until the ships of the East India Company began to bring it direct from China early in the seventeenth century.During the next few years so much tea came into the country that the price fell and many people could afford to buy it.At the same time people on the Continent were becoming more and more fond of tea.Until then tea had been drunk without milk in it, but one day a famous French lady named Madame de Sevigne decided to see what tea tasted like when milk was added.She found it so pleasant that she would never again drink it without milk.Because she was such a great lady her friends thought they must copy everything she did, so they also drank their tea with milk in it.Slowly this habit spread until it reached England and today only very few Britons drink tea without milk.General idea：
Tea remained scarce and very expensive in England until the ships of the East India Company began to bring it direct from China early in the seventeenth century.?? On the continent, people used to drink tea without milk until a French lady invented the habit of drinking tea with milk.003 词汇积累
二、主题练习——会议致辞词汇
词汇积累
（致）欢迎/开幕/闭幕词(deliver/make)a welcome/opening/closing speech/address/lecture 开/闭/揭幕式 opening/closing/unveiling ceremony
举行烈士纪念碑的揭幕典礼 unveil a monument to the martyrs 为展览会揭幕 inaugurate an exhibition 奠基典礼 foundation laying ceremony 开学典礼 school’s opening ceremony
毕业典礼 graduation ceremony /commencement 开国大典 founding ceremony of a state 婚礼 wedding ceremony 庆典 celebration 答谢宴会 return banquet 晚宴 evening reception/dinner 招待会/宴会 reception 冷餐招待会 buffet reception 联欢/新年/篝火晚会 get-together/spring festival/campfire party 酒会 cocktail party 宣布…开幕 declare…open;declare the commencement of … 宣布…闭幕 declare the closing/conclusion of … 陛下 Your/His/Her Majesty 殿下 Your/His/Her(Royal/Imperial/Serene)Highness 阁下 Your/His/Her Honor/Excellency 贵宾们 distinguished guests 尊敬的主席先生respectable/honorable/respected Mr.President 至此… 之际 on the occasion of 代表… on behalf of …
我愿借此机会… I would like to take this opportunity to …/ I would like to avail myself of this great opportunity to …
我代表中国政府向各位来宾表示热烈欢迎，对会议的召开表示衷心祝贺!On behalf of the Chinese government, I would like to extend our sincere welcome to all the guests here and to express our warm congratulations on the convening of this session.最后，祝各位在北京生活愉快，并祝会议圆满成功!
Finally, I wish a full success of the conference and wish you all a pleasant stay here in Beijing.
第五篇：英语第一节课讲义
山丰教育英语讲义
第一讲
英语语法中的基本概念
主语，是执行句子的行为或动作的主体，如“我写字”中的“我”，就是主语，它做出“写”这个动作。“写”则是谓语，用来修饰主语，而“字”是接受谓语“写”这个动作的对象，它因此被称为宾语，有的语法书也称它为“客体”或“受体”。主语可以由这些列词类或形式来担任：名词，代词，名词化的动词，形容词，分词，副词或数词等，动词不定式或不定式短语，从句，某些固定词组。
谓语是对主语动作或状态的陈述或说明，指出“做什么”do what,“是什么”what is this或是“怎么样”how.谓语动词的位置一般在主语之后，经常用动词和形容词搭配然后用来充当谓语动词。
宾语，又称受词，是指一个动作（动词）的接受者。宾语分为直接宾语和间接宾语两大类，其中直接宾语指动作的直接对象，间接宾语说明动作的非直接，但受动作影响的对象。一般而言，及物动词后面最少要有一个宾语，而该宾语通常为直接宾语，有些及物动词要求两个宾语，则这两个宾语通常一个为直接宾语，另一个为间接宾语。
定语是用来修饰、限定、说明名词或代词的品质与特征的。主要有形容词，此外还有名词、代词、数词、介词短语、动词不定式（短语）、分词、定语从句或相当于形容词的词、短语或句子都可以作定语。汉语中常用„……的‟表示。定语和中心语之间是修饰和被修饰、限制和被限制的关系。在汉语中，中心语与定语二者之间有的需要用结构助词“的”，有的不需要，有的可要可不要。“的”是定语的标志。在英语语法中，定语有许多的运用，需要遵循很多相关规律。
状语(adverbial)是句子的重要修饰成分。状语是谓语里的另一个附加成分，它附加在谓语中心语的前面，从情况、时间、处所、方式、条件、对象、肯定、否定、范围和程度等方面对谓语中心进行修饰或限制。在不同的语言中“状语”有不同的作用。中文状语是动词或形容词前面的连带成分，用来修饰、限制动词或形容词，表示动作的状态、方式、时间、处所或程度等；德语状语修饰动词、形容词、副词或整个句子；英语状语修饰动词、形容词、副词等的句子成分。状语与定语相同的地方是，都是前者附加成分；不同的地方是，它是谓语里的附加成分，而定语是主语或宾语里的附加成分。从句子的层次上看，状语是在第二个层次和第三个层次里的成分，有时甚至是更低层次的成分。
名词（Nouns,简称n.），是词类的一种，属于实词，名词表示人、事物、地点或抽象概念的名称。
代词（Pronoun）是代替名词或一句话的一种词类。大多数代词具有名词和形容词的功能。英语中的代词，按其意义、特征及在句中的作用分为：人称代词、物主代词、指示代词、反身代词、相互代词、疑问代词、关系代词、连接代词和不定代词九种。
数词（Numeral），表示数量或顺序的词叫做数词。数词分为两大类，即基数词和序数词。基数词表示数量，如：one,two,three,four……；序数词表示顺序，如：first,second,third,fourth……序数词前一般要加the 冠词（Article）是一种虚词，在句子中不重读，本身不能独立使用，只能放在名词前帮助说明名词所指的人或事物，它是英语词性中最小的一类，只有三个，一种是不定冠词（Indefinite Article），一种是定冠词（Definite Article）。此外也有些特定场合不用冠词，即通常所称的零冠词（Zero Article）。其中冠词简称“art.”
介词（preposition 简写prep.）又称作前置词，表示名词、代词等与句中其他词的关系，在句中不能单独作句子成分。介词后面一般有名词、代词或相当于名词的其他词类、短语或从句作它的宾语，表示与其他成分的关系。介词和它的宾语构成介词词组，在句中作状语，表语，补语或介词宾语。介词可以分为时间介词、地点介词、方式介词、原因介词、数量介词和其他介词。介词一般用于名词或者代词前面，表示该词与句中其他成分的关系。介词后面的名词或代词称为介词宾语（如果是人称代词，则要用宾格）。介词和介词宾语合在一起构成介词短语。
形容词（Adjective），很多语言中均有的主要词类中的一种。形容词主要用来描写或修饰名词或代词，表示人或事物的性质、状态、特征、或属性，常用作定语，也可作表语、补语或状语。
副词（Adverb）是指在句子中表示行为或状态特征的词，用以修饰动词、形容词、其他副词或全句，表示时间、地点、程度、方式等概念。副词可分为：时间和频率副词、地点副词、方式副词、程度副词、疑问副词、连接副词、关系副词、表顺序的副词、常用于完成时的副词。
连词是用来连接词与词、词组与词组或句子与句子、表示某种逻辑关系的虚词。连词可以表并列、承接、转折、因果、选择、假设、比较、让步等关系。并列连词(coordinating conjunction)主要是用来表示并列关系、转折关系、选择关系、因果推理关系等。连词用于引导从句以形成句子的一部分或修饰句子的构成要素，从属连词是连词的一种，用来引导名词性从句和状语从句。
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