the funeral 诗歌分析analysis

第一篇：the funeral 诗歌分析analysis

Wei 1

Journal – The Funeral

In class we discussed the last line of The Funeral, “That since you would have none of me, I bury some of you.” people argued about whether it means the speaker wants to forget about his love for the woman or he wants to remember it forever.In my opinion it means the speaker wants to keep his love as a valuable thing that should never be forgot.Although the word “bury” seems meaning never seeing something again by keeping it in a stable place, it also indicates that the speaker doesn’t destroy it.In Stanza 1, the speaker expressed his love for the woman.The last line of Stanza 1, “And keep these limbs, her provinces, from dissolution”, indicated that the speaker use “hair” as a symbol of his everlasting emotion.Starting in the beginning of the poem, the speaker states that his love is perpetuated.In Stanza 2, the tone changes.We can saw that the woman doesn’t love back and the speaker received pain.However, the speaker still used more than half of the stanza eulogizing the hair, or the woman.We know the speaker’s pain now, but it doesn’t directly mean that the speaker will choose to forget his emotion in the end.In Stanza 3, the speaker’s states that since the woman doesn’t love him back, he will bury the hair(symbolize his emotion), which means that he will keep his love from the woman(bury it to let the woman not know any more), but keep it with himself forever.The first line of stanza 3, “bury it with me”, means that the speaker’s love will stay with him no matter live or die.In summary, although experiencing pain, the speaker doesn’t have the willing to completely throw his love away.

第二篇：企业盈利能力分析(Profitability Analysis)

企业盈利能力分析（Profitability Analysis）

企业盈利能力分析（Profitability Analysis）

摘要

随着我国经济的高速发展，企业的盈利能力也受到了越来越多的关注。盈利能力通常是指企业在一定时期内赚取利润的能力。我们要对一个企业的盈利能力分析，就要借助一系列的盈利能力指标。企业盈利能力指标是企业的一项重要财务指标，换句话说，就是企业赚取利润的能力。只有企业获利，才能提现存在的价值，利润是投资者获取投资收益重要保障。赚取利润是企业存在的首要目标，因此,企业盈利能力分析十分重要。

关键词

盈利能力

分析

指标

众所周知，企业经营的主要目的就是为了盈利。而企业进行盈利能力分析的目的是想利用企业获利能力的有关指标反映和衡量企业的经营业绩，并且通过获利能力分析发现企业经营管理中存在的问题，以便企业更好的盈利。盈利能力的分析是企业财务分析的重点,财务结构分析、偿债能力分析等,其根本目的是通过分析及时发现问题,改善企业财务结构,提高企业偿债能力、经营能力,最终提高企业的盈利能力,促进企业持续稳定地发展。

一、企业盈利能力分析的内涵

盈利能力，是指企业在一定时期内赚取利润的能力。追求利润最大化是企业的动力所在。盈利能力分析是企业财务分析的重点,是企业管理活动的出发点和归宿点。盈利企业经营业绩的好坏最终可通过企业的盈利能力来反映。无论是企业的管理层、投资者、债权人，或其他利益相关者都非常关心企业的盈利能力。因为企业盈利能力的大小，与管理人员的工作业绩、投资者的投资收益、债权人的债权安全、企业职工的工资水平乃至整个国家的财政收入等都息息相关。

二、企业盈利能力分析的目的

（一）利用盈利能力的有关指标反映和衡量企业经营业绩。企业经理人员的根本任务,就是通过自己的努力使企业赚取更多的利润。各项收益数据反映着企业的盈利能力,也表现了经理人员工作业绩的大小。用已达到的盈利能力指标与标准、基期、同行业平均水平、其他企业相比较,则可以衡量经理人员工作业绩的优劣。

（二）通过盈利能力分析发现经营管理中存在的问题。盈利能力是企业各环节经营活动的具体表现,企业经营的好坏、都会通过盈利能力表现出来。通过对盈利能力的深入分析,可以发现经营管理中的重大问题,进而采取措施解决问题,提高企业收益水平。

三、企业盈利能力分析的指标

（一）一般企业盈利能力分析

反映企业盈利能力的指标,主要有销售利润率、成本费用利润率,资产总额利润率、资本金利润率、股东权益利润率。

1.销售利润率

销售利润率(Rate of Return on Sale)是企业利润总额与企业销售收入净额达比率。它反映企业销售收入中,职工为社会劳动新创价值所占的份额。其计算公式为:

销售利润率=利润总额/销售收入净额×100% 该项比率越高,表明企业为社会新创价值越多,贡献越大,也反映企业在增产的同时,为企业多创造了利润,实现了增产增收。

2.成本费用利润率

成本费用利润率是指企业利润总额与成本费用总额的比率。它是反映企业生产经营过程中发生的耗费与获得的收益之间关系的指标、计算公式为：

成本费用利润率=利润总额/成本费用总额×100%

该比率越高,表明企业耗费所取得的收益越高、这是一个能直接反映增收节支、增产节约效益的指标。企业生产销售的增加和费用开支的节约,都能使这一比率提高。

3.总资产利润率

总资产利润率(Rate of Return on Total Assets)是企业利润总额与企业资产平均总额的比率,即过去所说的资金利润率。它是反映企业资产综合利用效果的指标,也是衡量企业利用债权人和所有者权益总额所取得盈利的重要指标。其计算公式为:

总资产利润率＝利润总量/资产平均总额×100%

资产平均总额为年初资产总额与年末资产总额的平均数。此项比率越高,表明资产利用的效益越好,整个企业获利能力越强,经营管理水平越高。

4.资本金利润率和权益利润率

资本金利润率是企业的利润总额与资本金总额的比率,是反映投资者投入企业资本金的获利能力的指标。计算公式为:

资本金利润率=利润总额/资本金总额×100%

这一比率越高,说明企业资本金的利用效果越好,反之则说明资本金的利用效果不佳。

企业资本金是所有者投入的主权资金,资本金利润率的高低直接关系到投资者的权益,是投资者最关心的问题。当企业以资本金为基础,吸收一部分负债资金进行生产经营时,资本金利润率就会因财务杠杆原理的利用而得到提高,提高的利润部分,虽然不是资本金直接带来的,但也可视为资本金有效利用的结果。它还表明企业经营者精明能干,善于利用他人资金,为本企业增加盈利。反之,如果负债资金利息太高,使资本金利润率降低,则应视为财务杠杆原理利用不善的表现。

权益利润率(Rate of Return on Equity)是企业利润总额与平均股东权益的比率。它是反映股东投资收益水平的指标。计算公式为:

权益利润=利润总额/平均股东权益×100%

股东权益是股东对企业净资产所拥有的权益,净资产是企业全部资产减去全部负债后的余额。股东权益包括实收资本、资本公积、盈余公积和未分配利润。平均股东权益为年初股东权益额与年末股东权益额的平均数。

该项比率越高,表明股东投资的收益水平越高,获利能力越强。反之,则收益水平不高,获利能力不强。

权益利润率指标具有很强的综合性,它包含了总资产和净权益比率、总资产周转率和(按利润总额计算的)销售收入利润率这三个指标所反映的内容。各指标的关系可用公式表示如下:

股东权益利润率=利润总额/平均股东权益=(总资产/平均股东权益)×(销售收入/总资产)×(利润总额/销售收入)

（二）上市公司盈利能力分析

上市公司分析所用的指标很多,主要有每股利润、每股股利和市盈率。

1.每股利润

股份公司中的每股利润(Earnings Per Share,缩写EPS)是指普通股每股税后利润。该指标中的利润是利润总额扣除应缴所得税的税后利润,如果发行了优先股还要扣除优先股应分的股利,然后除以流通股数,即发行在外的普通股平均股数。其计算公式：

普通股每股利润=(税后利润-优先股股利)/流通股数

2.每股股利

每股股利(Dividends Per Share,缩写 DPS)是企业股利总额与流通股数的比率。

股利总额是用于对普通股分配现金股利的总额,流通股数是企业发行在外的普通股股份平均数.计算公式如下:

每股利润=股利总额/流通股数

每股股利是反映股份公司每一普通股获得股利多少的一个指标。

每股股利的高低,一方面取决于企业获利能力的强弱,同时,还受企业股利发放政策与利润分配需要的影响。如果企业为扩大再生产,增强企业的后劲而多留,则每股股利就少,反之则多。

3.市盈率

市盈率,又称价格一盈余比率(Price---Earning Ratio,缩写P/E)是普通股每股市场价格与每股利润的比率。它是反映股票盈利状况的重要指标,也是投资者对从某种股票获得1元利润所愿支付的价格。计算公式如下:

市盈率=普通股每股市场价格/普通股每股利润

该项比率越高,表明企业获利的潜力越大。反之,则表明企业的前景并不乐观。股票投资者通过对市盈率的比较,用作投资选择的参考。

随着经济全球化地不断加速，我国经济也进入了一个高速发展的时期，每个企业都希望在激烈的市场竞争中立于不败之地，实现其根本的获取利润的目的。于是评价一个企业是否盈利就显得至关重要。获利是企业的重要经营目标，是企业生存和发展的物质基础。企业经营业绩的好坏最终可通过企业的盈利能力来反映。总而言之，企业要盈利是综合考虑的结果，我们要不断的在销售、成本、资产和资本上下功夫，努力维护各个不同利益主体的利润，这样整个企业才会有良好的发展。

参考文献 【1】胡玉明：《财务报表分析》，大连，东北财经大学出版社，2008

【2】张先治：《财务分析》，大连，东北财经大学出版社，2002

第三篇：哈姆雷特人物分析Character Analysis

Hamlet Character Analysis

Hamlet

Hamlet is the Prince of Denmark, the title character.He is the son of Queen Gertrude and the late King Hamlet, and the nephew of the present king, Claudius.Hamlet is full of hatred for his uncle's scheming.He is mysterious, it's hard to define his character.Hamlet is often hesitant, but at other times he is tended to be impulsive.Throughout the play he struggles with whether, and how, to avenge the murder of his father, and struggles with his own sanity along the way.Hamlet also becomes cruel and rude.He killed Polonius through a curtain without even checking to see who he is.In a word, his suffering changes his characteristic from a gentle prince to a smart, doubtful, cruel and rude man.Claudius(the king)

He is the King of Denmark, Hamlet’s uncle.Claudius is an ambitious politician who

occasionally shows signs of guilt and human feeling—his love for Gertrude may be sincere, but it also seems likely that he married her as a strategic move, to help him win the throne away from Hamlet after the death of the old king.When Gertrude inadvertently drinks the poison and dies, Hamlet grabbed his last chance to kill Claudius.Both of them died at the end of the story.Most of the other important men in Hamlet are preoccupied with ideas of justice, revenge, and moral balance, Claudius is bent upon maintaining his own power.The king is skilled in the use of language.Claudius is ultimately too crafty for his own good.Gertrude

She is the Queen of Denmark, Hamlet’s mother, recently married to Claudius, the new queen.She loves Hamlet deeply.The Queen caused much uncertainty.The play seems to raise more questions about

Gertrude than it answers.No one knows if there are true love between she and the old king, nor between she and the new king.No one knows whether she knew Claudius’s plan of the murder.There’s only one thing we know for sure, that’s her deep love for Hamlet.She never exhibits the ability to think critically about her situation, but tends to make seemingly safe choices.Nevertheless, she is just too weak to protect the people she loves.Polonius Polonius is the Lord Chamberlain of Claudius’s court.The father of Laertes and Ophelia.He is one of many characters who lack integrity.Throughout Hamlet, Polonius looks out for his own interests only, and betrays those he should be loyal to.These aspects of his character are showed in his relationships with the King, Ophelia, Laertes, and Hamlet.Polonius is two-faced in his interactions with people.Polonius was King Hamlet’s loyal

servent, well liked and trusted by King Hamlet and Prince Hamlet.But Polonius states his loyalty

to Claudius, too.If Polonius was actually loyal to King Hamlet, then he would have never

supported the deceitful, murderous Claudius.Polonius is a dishonorable man.We can conclude Polonius as a character lacks heart and honor.Horatio

Horatio is Hamlet’s close friend, they studied together at the university in Wittenberg.Horatio is loyal and helpful to Hamlet throughout the play.Hamlet reveals all his plans to Horatio.Horatio swears himself to keep secret the ghost and Hamlet's pretending to be madness.He is always supportive, helpful, loyal and dependable.Maybe that’s why he is Hamlet’s most trusted friend.He also helped Hamlet to prove the king’s guilt in the mousetrap play.And he is the one who remains alive to tell Hamlet’s story after Hamlet died.Ophelia

Ophelia is Polonius’s daughter, Laertes’s sister.She is a sweet and innocent young girl with whom Hamlet has been in love.She always depended on men to tell her how to behave.Probably, she had lost faith in true love.She loved both her father and Hamlet.She couldn’t accept the fact that the person who had killed her father was her beloved.And she had no one to talk to about what happened, maybe that’s the reason for her madness.But even in her lapse into madness and death, she remains gentle and mild, singing beautiful songs about flowers and finally drowning in the river with the flower garlands she had gathered.Laertes

Laertes is Polonius’s son and Ophelia’s brother.He spends much of the play in France.As Hamlet was the one who killed his father and the reason of her sister’s madness.He thought Hamlet was the one to blame.And the King had long wanted to kill Hamlet too, so the king said things to him to make him more angry, and wanted to take revenge.Different from Hamlet, Laertes more is passionate and quick at action.But he didn’t make any efforts to talk with Ophelia which may prevent her from becoming crazy.Fortinbras

The young Prince of Norway, whose father the king(also named Fortinbras)was killed by Hamlet’s father(also named Hamlet).Now Fortinbras wishes to attack Denmark to avenge his father’s honor, making him another foil for Prince Hamlet.The Ghost

The specter of Hamlet’s recently deceased father.The ghost, who claims to have been murdered by Claudius, calls upon Hamlet to avenge him.However, it is not entirely certain whether the ghost is what it appears to be, or whether it is something else.Hamlet speculates that the ghost might be a devil sent to deceive him and tempt him into murder, and the question of what the ghost is or where it comes from is never definitively resolved.Rosencrantz and Guildenstern

Two slightly bumbling courtiers, former friends of Hamlet from Wittenberg, who are summoned by Claudius and Gertrude to discover the cause of Hamlet’s strange behavior.Osric

The foolish courtier who summons Hamlet to his duel with Laertes.Voltimand and Cornelius

Courtiers whom Claudius sends to Norway to persuade the king to prevent Fortinbras from attacking.Marcellus and Bernardo

The officers who first see the ghost walking the ramparts of Elsinore and who summon Horatio to witness it.Marcellus is present when Hamlet first encounters the ghost.Francisco

A soldier and guardsman at Elsinore.Reynaldo

Polonius’s servant, who is sent to France by Polonius to check up on and spy on Laertes.

第四篇：The Analysis of The Story of an Hour对一小时故事的分析

The Analysis of The Story of an Hour

The story of an hour is about a woman who gained the “precious” freedom when informed the accidental death of her husband, but disappointed to die when she saw her husband alive.All these things happened within an hour.I will analyze it from these four perspectives: figure of speech, volatility of emotion, environmental description and the theme.Figure of speech

In this story, writer uses several figures of speech which are so specific and vivid that readers could easily make sense of the story.Take symbolism and euphemism for example.“There was something coming to her and she was waiting for it…..she was striving to beat it back….”.Actually, “this thing” refers to the joy or freedom of her husband’s death.Writer’s subtle symbolism tells the woman’s real feeling euphemistically.And this suspense causes a mysterious veil that readers will be attracted to uncover it.Volatility of emotion

I counted carefully.Women’s emotion varied about 6 times.They are: suddenly sad weeping, calming down, feared, excited, joyful, disappointed.In the whole story, writer uses most of his ink describing the women’s volatile psychological emotion, which succeed to attract reader’s attention and contributed to the development of the whole story.Environmental description

After the woman went back to her room alone, she saw “the delicious breath of rain”, “countless sparrows’ twittering”.All these are “new spring life”.Actually, these are pleasant things which seem unfit for the sad atmosphere.But they signify a “new spring life” of the woman.All these vivid environmental describes are the hints for shadowing the later developments of woman’s emotion.Theme

This ironic story reflected women’s freedom is shackled by men.Women are eager to get rid of it.But it seems that women are always belonging to the weak group.So the theme of this story is to appeal feminism.

第五篇：An Analysis of Holden 英语作文

An Analysis of Holden’s Confusion of Growing up

in The Cather in the Rye

Abstract: The Cather in the Rye, written by J.D.Salinger, describes a story about a young man named Holden Caulfield.This paper aims to further read Holden‟s contradictive and confusing growth by analyzing his inward loneliness, his contact with the adult world and his fear of change and growing up in order to enlighten modern young people during their process of growing up..Key words: The Cather in the Rye, Holden, growth, confusion

1.Introduction

As a typical bildungsroman, The Cather in the Rye displays Holden‟s confusion about sex, death and social identity in his coming of age and also reflects the real life of American young people in 1950s, including their solitude, depression, hesitation and resentment to the reality.It is valuable to explore Holden‟s feeling of loneliness and his fear of growth during his growing up, which contributes to the better understanding of the novel.2.Holden’s confusion of growing up

Before stepping into adulthood, Holden is plagued by confusing feelings of growing up, attributing to his lonely inner world, his living in a phony world and his fear of growing up, and all of these factors are necessary to be concerned.2.1 Holden’s feeling of loneliness

“Loneliness”, mentioned many times in the novel, is one of the dominant feeling in Holden‟s inner world.Disregarded by his parents, Holden lives in a world without love and warmth.His father, a successful lawyer, pins great hopes on him, but seldom gives him sufficient care and concern instead of plenty of money.“Daddy‟s going to kill you.He‟s going to kill you”(Salinger, 2007: 401).The warning, given from his little sister Phoebe, reveals that his father is extremely stern and crude to him.His mother, similarly, is “up all night smoking cigarettes” and too anxious herself to do

more than takes perfunctory care of Holden, for she still not get over her little son Allie‟s death.This lack of affection from his parents not only arouses Holden‟s loneliness, but also exerts a profound effect on his life.In such a world of loneliness, Holden dare not go back home after his fourth driven out of school.Wandering in the streets, he feels usually cold and aimless.However, he also makes great efforts to find someone to communicate with him and gets away from the feeling of loneliness.When Holden arrives at Penn Station the first thing he does is

to go into a phone booth, he launches into a flurry of mental

activities there: he imagines giving somebody a buzz, but his

list of possible candidates—D.B.—his writer brother, now in

Hollywood;Phoebe(who goes to bed around nine o‟clock)…

(Long and Wang, 2008: 30)

In addition, aspiring to get rid of solitude, Holden even attempts to talk with someone he does not like or the strangers.Nonetheless, he fails to find anyone to whom he can express his feelings and thoughts.Loneliness as he feels, Holden also points out that he lives in a “phony” world, which even influences him a lot and leads to his confusion of growing up.2.2 Holden’s existence in a phony world

“Phony”, also a common word throughout this novel, is frequently used byHolden to describe the world around him.In Holden‟s mind, people always wear a hypocritical mask, completely showing their spiritual inanity.Phoniness and lie feature the whole society.Phoniness can be easily found in school.In Chapter One, Holden says that although Pencey Prep always advertises its perfect education and excellent students, actually, students in Pencey Prep are extremely contrary.“They don‟t do any damn

more molding at Pencey than they do at any other school.And I didn‟t know anybody there that was splendid and clear-thinking and all”(Salinger, 2007: 218).Furthermore,Mr.Haas, the headmaster of Elkton Hills, is “the phiniest bastard” in Holden‟s mind.Holden mentions that “He‟d be charming as hell and all.Except if some boy had little old funny-looking parents”(Salinger, 2007: 230).In addition, when Holden leaves school tramping the streets in New York, he totally and clearly realizes that he lives in a phony world suffused with superficial people.After getting to the Edmont Hotel, he suddenly finds that “the goddam hotel was full of perverts and morons.Screwballs all over the place”(Salinger, 2007: 282).To his surprise, he also notices a gay who is fond of wearing women‟s clothes.Then Holden “encounters many characters who do seem affected, pretentious, or superficial—— Shally Hayes, Carl Luce, Maurice and Sunny”(Salinger, 2003: 41).As an innocent, kind and hopeful young man, Holden feels exceedingly puzzled and helpless when facing this phony world.Besides, he also feels afraid of growing up and even reluctant to be changed and involved in the adult‟s complex world.2.3 Holden’s fear of growing up

Holden extraordinarily yearns for the childhood, a nice world of innocence, curiosity and honesty.Unwillingly to be changed and immersed into the complex adult world, he feels especially confused and scared during his process of growing up, and struggles to be free from growth.From Holden‟s consideration to the museum of natural history, it is quite obvious that Holden likes the world “Where nothing ever changes, where everything is simple, understandable, and infinite”(Salinger, 2003:

51).He is terrified by the unpredictable challenges of the world and overwhelmed by complexity.Moreover, in the novel, Holden also describes his dream of being “the catcher in the Rye”, showing his deep infatuation with innocence.He imagines a field of rye perched high on cliff, full of little kids romping and playing.“He says he would like to protect the children from falling off the edge of the cliff by „catching‟ them if they were on the verge of tumbling over”(Salinger, 2003: 47).In fact, Holden wants to prevent children‟s growth and catch them before they go over the cliff of adult and

lose their innocence.Standing at the crossroads of life and confronting the complex adult world, Holden feels afraid and confused, resisting the process of maturity.3.Conclusion

To sum up, with the combination of good and evil, the collision of dream and reality, Holden seems to be contradictory and anguished.Because of innocence and loneliness, he longs for other‟s love and care, while the cruel reality makes him cynical and scared of being mature.Holden has suffered the confusion of growing up, which is also very common to modern young peoplein this competitive society.And how to help them remove this confusion and lead a healthy life is valuable to be noticed.Works cited

[1] Long, Senxiang and Wang Xiaoling.Lonely Catcher—The Protagonist Holden's

Pursuit and Loss of “Love” in The Catcher in the Rye [J].Journal of Yulin Normal University(Philosophy & Social Science), 2008, 29(2): 28-32

[2] Salinger, J.D.The Catcher in the Rye[M].Nanjing: Yilin Press, 2007: 218-401

[3] Salinger, J.D.The Catcher in the Rye[M].Tianjing: Tianjin Science and

Technology Translation Publishing Company, 2003: 41-51