大喜哥哥—Dear Dash,My Brother
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2009-11-06 14:52
常见会计科目中英文对照
1 资产 assets
11~ 12 流动资产 current assets
111 现金及约当现金 cash and cash equivalents
1111 库存现金 cash on hand
1112 零用金/周转金 petty cash/revolving funds
1113 银行存款 cash in banks
1116 在途现金 cash in transit
1117 约当现金 cash equivalents
1118 其它现金及 约当现金 other cash and cash equivalents
112 短期投资 short-term investment
1121 短期投资 -股票 short-term investments - stock
1122 短期投资 -短期票券 short-term investments - short-term notes and bills
1123 短期投资 -政府债券 short-term investments - government bonds
1124 短期投资 -受益凭证 short-term investments - beneficiary certificates
1125 短期投资 -公司债 short-term investments - corporate bonds
1128 短期投资 -其它 short-term investments - other
1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market
113 应收票据 notes receivable
1131 应收票据 notes receivable
1132 应收票据贴现 discounted notes receivable
1137 应收票据 -关系人 notes receivable - related parties
1138 其它应收票据 other notes receivable
1139 备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable
114 应收帐款 accounts receivable
1141 应收帐款 accounts receivable
1142 应收分期帐款 installment accounts receivable
1147 应收帐款 -关系人 accounts receivable - related parties
1149 备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable
118 其它应收款 other receivables
1181 应收出售远汇款 forward exchange contract receivable
1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
1183 买卖远汇折价 discount on forward ex-change contract
1184 应收收益 earned revenue receivable
1185 应收退税款 income tax refund receivable
1187 其它应收款 - 关系人 other receivables - related parties
1188 其它应收款 - 其它 other receivables - other
1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
121~122 存货 inventories
1211 商品存货 merchandise inventory
1212 寄销商品 consigned goods
1213 在途商品 goods in transit
1219 备抵存货跌价损失 allowance for reduction of inventory to market
1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
1223 副产品 by-products
1224 在制品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 备抵存货跌价损失 allowance for reduction of inventory to market
125 预付费用 prepaid expenses
1251 预付薪资 prepaid payroll
1252 预付租金 prepaid rents
1253 预付保险费 prepaid insurance
1254 用品盘存 office supplies
1255 预付所得税 prepaid income tax
1258 其它预付费用 other prepaid expenses
126 预付款项 prepayments
1261 预付货款 prepayment for purchases
1268 其它预付款项 other prepayments
128~129 其它流动资产 other current assets
1281 进项税额 VAT paid ( or input tax)
1282 留抵税额 excess VAT paid (or overpaid VAT)
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 递延所得税资产 deferred income tax assets
1292 递延兑换损失 deferred foreign exchange losses
1293 业主(股东)往来 owners'(stockholders') current account
1294 同业往来 current account with others
1298 其它流动资产-其它 other current assets - other
13 基金及长期投资 funds and long-term investments
131 基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 长期投资 long-term investments
1321 长期股权投资 long-term equity investments
1322 长期债券投资 long-term bond investments
1323 长期不动产投资 long-term real estate in-vestments
1324 人寿保险现金解约价值 cash surrender value of life insurance
1328 其它长期投资 other long-term investments
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments
14~ 15 固定资产 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land - revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 -重估增值 land improvements - revaluation increments
1429 累积折旧 -土地改良物 accumulated depreciation - land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 -重估增值 buildings -revaluation increments
1439 累积折旧 -房屋及建物 accumulated depreciation - buildings
144~146 机(器)具及设备 machinery and equipment
1441 机(器)具 machinery
1448 机(器)具 -重估增值 machinery - revaluation increments
1449 累积折旧 -机(器)具 accumulated depreciation - machinery
151 租赁资产 leased assets
1511 租赁资产 leased assets
1519 累积折旧 -租赁资产 accumulated depreciation - leased assets
152 租赁权益改良 leasehold improvements
1521 租赁权益改良 leasehold improvements
1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements
156 未完工程及预付购置设备款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 预付购置设备款 prepayment for equipment
158 杂项固定资产 miscellaneous property, plant, and equipment
1581 杂项固定资产 miscellaneous property, plant, and equipment
1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment
16 递耗资产 depletable assets
161 递耗资产 depletable assets
1611 天然资源 natural resources
1618 天然资源 -重估增值 natural resources -revaluation increments
1619 累积折耗 -天然资源 accumulated depletion - natural resources
17 无形资产 intangible assets
171 商标权 trademarks
1711 商标权 trademarks
172 专利权 patents
1721 专利权 patents
173 特许权 franchise
1731 特许权 franchise
174 著作权 copyright
1741 著作权 copyright
175 计算机软件 computer software
1751 计算机软件 computer software cost
176 商誉 goodwill
1761 商誉 goodwill
177 开办费 organization costs
1771 开办费 organization costs
178 其它无形资产 other intangibles
1781 递延退休金成本 deferred pension costs
1782 租赁权益改良 leasehold improvements
1788 其它无形资产-其它 other intangible assets - other
18 其它资产 other assets
181 递延资产 deferred assets
1811 债券发行成本 deferred bond issuance costs
1812 长期预付租金 long-term prepaid rent
1813 长期预付保险费 long-term prepaid insurance
1814 递延所得税资产 deferred income tax assets
1815 预付退休金 prepaid pension cost
1818 其它递延资产 other deferred assets
182 闲置资产 idle assets
1821 闲置资产 idle assets
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
1841 长期应收票据 long-term notes receivable
1842 长期应收帐款 long-term accounts receivable
1843 催收帐款 overdue receivables
1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties
1848 其它长期应收款项 other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
185 出租资产 assets leased to others
1851 出租资产 assets leased to others
1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation
1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others
186 存出保证金 refundable deposit
1861 存出保证金 refundable deposits
188 杂项资产 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 杂项资产 -其它 miscellaneous assets - other

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2 负债 liabilities
21~ 22 流动负债 current liabilities
211 短期借款 short-term borrowings(debt)
2111 银行透支 bank overdraft
2112 银行借款 bank loan
2114 短期借款 -业主 short-term borrowings - owners
2115 短期借款 -员工 short-term borrowings - employees
2117 短期借款 -关系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 应付短期票券 short-term notes and bills payable
2121 应付商业本票 commercial paper payable
2122 银行承兑汇票 bank acceptance
2128 其它应付短期票券 other short-term notes and bills payable
2129 应付短期票券折价 discount on short-term notes and bills payable
213 应付票据 notes payable
2131 应付票据 notes payable
2137 应付票据 -关系人 notes payable - related parties
2138 其它应付票据 other notes payable
214 应付帐款 accounts pay able
2141 应付帐款 accounts payable
2147 应付帐款 -关系人 accounts payable - related parties
216 应付所得税 income taxes payable
2161 应付所得税 income tax payable
217 应付费用 accrued expenses
2171 应付薪工 accrued payroll
2172 应付租金 accrued rent payable
2173 应付利息 accrued interest payable
2174 应付营业税 accrued VAT payable
2175 应付税捐 -其它 accrued taxes payable- other
2178 其它应付费用 other accrued expenses payable
218~219 其它应付款 other payables
2181 应付购入远汇款 forward exchange contract payable
2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies
2183 买卖远汇溢价 premium on forward exchange contract
2184 应付土地房屋款 payables on land and building purchased
2185 应付设备款 Payables on equipment
2187 其它应付款 -关系人 other payables - related parties
2191 应付股利 dividend payable
2192 应付红利 bonus payable
2193 应付董监事酬劳 compensation payable to directors and supervisors
2198 其它应付款 -其它 other payables - other
226 预收款项advance receipts
2261 预收货款 sales revenue received in advance
2262 预收收入 revenue received in advance
2268 其它预收款 other advance receipts
227 一年或一营业周期内到期长期负债 long-term liabilities -current portion
2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion
2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion
2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle
2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion
228~229 其它流动负债 other current liabilities
2281 销项税额 VAT received(or output tax)
2283 暂收款 temporary receipts
2284 代收款 receipts under custody
2285 估计售后服务/保固负债 estimated warranty liabilities
2291 递延所得税负债 deferred income tax liabilities
2292 递延兑换利益 deferred foreign exchange gain
2293 业主(股东)往来 owners' current account
2294 同业往来 current account with others
2298 其它流动负债-其它 other current liabilities - others
23 长期负债 long-term liabilities
231 应付公司债 corporate bonds payable
2311 应付公司债 corporate bonds payable
2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable
232 长期借款 long-term loans payable
2321 长期银行借款 long-term loans payable - bank
2324 长期借款 -业主 long-term loans payable - owners
2325 长期借款 -员工 long-term loans payable - employees
2327 长期借款 -关系人 long-term loans payable - related parties
2328 长期借款 -其它 long-term loans payable - other
233 长期应付票据及款项 long-term notes and accounts payable
2331 长期应付票据 long-term notes payable
2332 长期应付帐款 long-term accounts pay-able
2333 长期应付租赁负债 long-term capital lease liabilities
2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties
2338 其它长期应付款项 other long-term payables
234 估计应付土地增值税 accrued liabilities for land value increment tax
2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able
235 应计退休金负债 accrued pension liabilities
2351 应计退休金负债 accrued pension liabilities
238 其它长期负债 other long-term liabilities
2388 其它长期负债-其它 other long-term liabilities - other
28 其它负债 other liabilities
281 递延负债 deferred liabilities
2811 递延收入 deferred revenue
2814 递延所得税负债 deferred income tax liabilities
2818 其它递延负债 other deferred liabilities
286 存入保证金 deposits received
2861 存入保证金 guarantee deposit received
288 杂项负债 miscellaneous liabilities
2888 杂项负债 -其它 miscellaneous liabilities - other

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3 所有者权益 owners' equity
31 资本 capital
311 资本(或股本) capital
3111 普通股股本 capital - common stock
3112 特别股股本 capital - preferred stock
3113 预收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 资本 capital
32 资本公积 additional paid-in capital
321 股票溢价 paid-in capital in excess of par
3211 普通股股票溢价 paid-in capital in excess of par- common stock
3212 特别股股票溢价 paid-in capital in excess of par- preferred stock
323 资产重估增值准备 capital surplus from assets revaluation
3231 资产重估增值准备 capital surplus from assets revaluation
324 处分资产溢价公积 capital surplus from gain on disposal of assets
3241 处分资产溢价公积 capital surplus from gain on disposal of assets
325 合并公积 capital surplus from business combination
3251 合并公积 capital surplus from business combination
326 受赠公积 donated surplus
3261 受赠公积 donated surplus
328 其它资本公积 other additional paid-in capital
3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method
3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈余(或累积亏损) retained earnings (accumulated deficit)
331 法定盈余公积 legal reserve
3311 法定盈余公积 legal reserve
332 特别盈余公积 special reserve
3321 意外损失准备 contingency reserve
3322 改良扩充准备 improvement and expansion reserve
3323 偿债准备 special reserve for redemption of liabilities
3328 其它特别盈余公积 other special reserve
335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)
3351 累积盈亏 accumulated profit or loss
3352 前期损益调整 prior period adjustments
3353 本期损益 net income or loss for current period
34 权益调整 equity adjustments
341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
342 累积换算调整数 cumulative translation adjustment
3421 累积换算调整数 cumulative translation adjustments
343 未认列为退休金成本之净损失 net loss not recognized as pension cost
3431 未认列为退休金成本之净损失 net loss not recognized as pension costs
35 库藏股 treasury stock
351 库藏股 treasury stock
3511 库藏股 treasury stock
36 少数股权 minority interest
361 少数股权 minority interest
3611 少数股权 minority interest

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4 营业收入 operating revenue
41 销货收入 sales revenue
411 销货收入 sales revenue
4111 销货收入 sales revenue
4112 分期付款销货收入 installment sales revenue
417 销货退回 sales return
4171 销货退回 sales return
419 销货折让 sales allowances
4191 销货折让 sales discounts and allowances
46 劳务收入 service revenue
461 劳务收入 service revenue
4611 劳务收入 service revenue
47 业务收入 agency revenue
471 业务收入 agency revenue
4711 业务收入 agency revenue
48 其它营业收入 other operating revenue
488 其它营业收入-其它 other operating revenue
4888 其它营业收入-其它 other operating revenue - other

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5 营业成本 operating costs
51 销货成本 cost of goods sold
511 销货成本 cost of goods sold
5111 销货成本 cost of goods sold
5112 分期付款销货成本 installment cost of goods sold
512 进货 purchases
5121 进货 purchases
5122 进货费用 purchase expenses
5123 进货退出 purchase returns
5124 进货折让 charges on purchased merchandise
513 进料 materials purchased
5131 进料 material purchased
5132 进料费用 charges on purchased material
5133 进料退出 material purchase returns
5134 进料折让 material purchase allowances
514 直接人工 direct labor
5141 直接人工 direct labor
515~518 制造费用 manufacturing overhead
5151 间接人工 indirect labor
5152 租金支出 rent expense, rent
5153 文具用品 office supplies (expense)
5154 旅费 travelling expense, travel
5155 运费 shipping expenses, freight
5156 邮电费 postage (expenses)
5157 修缮费 repair(s) and maintenance (expense )
5158 包装费 packing expenses
5161 水电瓦斯费 utilities (expense)
5162 保险费 insurance (expense)
5163 加工费 manufacturing overhead - outsourced
5166 税捐 taxes
5168 折旧 depreciation expense
5169 各项耗竭及摊提 various amortization
5172 伙食费 meal (expenses)
5173 职工福利 employee benefits/welfare
5176 训练费 training (expense)
5177 间接材料 indirect materials
5188 其它制造费用 other manufacturing expenses
56 劳务成本制 ervice costs
561 劳务成本 service costs
5611 劳务成本 service costs
57 业务成本 gency costs
571 业务成本 agency costs
5711 业务成本 agency costs
58 其它营业成本 other operating costs
588 其它营业成本-其它 other operating costs-other
5888 其它营业成本-其它 other operating costs - other

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6 营业费用 operating expenses
61 推销费用 selling expenses
615~618 推销费用 selling expenses
6151 薪资支出 payroll expense
6152 租金支出 rent expense, rent
6153 文具用品 office supplies (expense)
6154 旅费 travelling expense, travel
6155 运费 shipping expenses, freight
6156 邮电费 postage (expenses)
6157 修缮费 repair(s) and maintenance (expense)
6159 广告费 advertisement expense, advertisement
6161 水电瓦斯费 utilities (expense)
6162 保险费 insurance (expense)
6164 交际费 entertainment (expense)
6165 捐赠 donation (expense)
6166 税捐 taxes
6167 呆帐损失 loss on uncollectible accounts
6168 折旧 depreciation expense
6169 各项耗竭及摊提 various amortization
6172 伙食费 meal (expenses)
6173 职工福利 employee benefits/welfare
6175 佣金支出 commission (expense)
6176 训练费 training (expense)
6188 其它推销费用 other selling expenses
62 管理及总务费用 general & administrative expenses
625~628 管理及总务费用 general & administrative expenses
6251 薪资支出 payroll expense
6252 租金支出 rent expense, rent
6253 文具用品 office supplies
6254 旅费 travelling expense, travel
6255 运费 shipping expenses,freight
6256 邮电费 postage (expenses)
6257 修缮费 repair(s) and maintenance (expense)
6259 广告费 advertisement expense, advertisement
6261 水电瓦斯费 utilities (expense)
6262 保险费 insurance (expense)
6264 交际费 entertainment (expense)
6265 捐赠 donation (expense)
6266 税捐 taxes
6267 呆帐损失 loss on uncollectible accounts
6268 折旧 depreciation expense a
6269 各项耗竭及摊提 various amortization
6271 外销损失 loss on export sales
6272 伙食费 meal (expenses)
6273 职工福利 employee benefits/welfare
6274 研究发展费用 research and development expense
6275 佣金支出 commission (expense)
6276 训练费 training (expense)
6278 劳务费 professional service fees
6288 其它管理及总务费用 other general and administrative expenses
63 研究发展费用 research and development expenses
635~638 研究发展费用 research and development expenses
6351 薪资支出 payroll expense
6352 租金支出 rent expense, rent
6353 文具用品 office supplies
6354 旅费 travelling expense, travel
6355 运费 shipping expenses, freight
6356 邮电费 postage (expenses)
6357 修缮费 repair(s) and maintenance (expense)
6361 水电瓦斯费 utilities (expense)
6362 保险费 insurance (expense)
6364 交际费 entertainment (expense)
6366 税捐 taxes
6368 折旧 depreciation expense
6369 各项耗竭及摊提 various amortization
6372 伙食费 meal (expenses)
6373 职工福利 employee benefits/welfare
6376 训练费 training (expense)
6378 其它研究发展费用 other research and development expenses

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7 营业外收入及费用 non-operating revenue and expenses, other income(expense)
71~74 营业外收入 non-operating revenue
711 利息收入 interest revenue
7111 利息收入 interest revenue/income
712 投资收益 investment income
7121 权益法认列之投资收益 investment income recognized under equity method
7122 股利收入 dividends income
7123 短期投资市价回升利益 gain on market price recovery of short-term investment
713 兑换利益 foreign exchange gain
7131 兑换利益 foreign exchange gain
714 处分投资收益 gain on disposal of investments
7141 处分投资收益 gain on disposal of investments
715 处分资产溢价收入 gain on disposal of assets
7151 处分资产溢价收入 gain on disposal of assets
748 其它营业外收入 other non-operating revenue
7481 捐赠收入 donation income
7482 租金收入 rent revenue/income
7483 佣金收入 commission revenue/income
7484 出售下脚及废料收入 revenue from sale of scraps
7485 存货盘盈 gain on physical inventory
7486 存货跌价回升利益 gain from price recovery of inventory
7487 坏帐转回利益 gain on reversal of bad debts
7488 其它营业外收入-其它 other non-operating revenue- other items
75~ 78 营业外费用 non-operating expenses
751 利息费用 interest expense
7511 利息费用 interest expense
752 投资损失 investment loss
7521 权益法认列之投资损失 investment loss recog- nized under equity method
7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market
753 兑换损失 foreign exchange loss
7531 兑换损失 foreign exchange loss
754 处分投资损失 loss on disposal of investments
7541 处分投资损失 loss on disposal of investments
755 处分资产损失 loss on disposal of assets
7551 处分资产损失 loss on disposal of assets
788 其它营业外费用 other non-operating expenses
7881 停工损失 loss on work stoppages
7882 灾害损失 casualty loss
7885 存货盘损 loss on physical inventory
7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories
7888 其它营业外费用-其它 other non-operating expenses- other

================================================================================
8 所得税费用(或利益) income tax expense (or benefit)
81 所得税费用(或利益) income tax expense (or benefit)
811 所得税费用(或利益) income tax expense (or benefit)
8111 所得税费用(或利益) income tax expense ( or benefit)

================================================================================
9 非经常营业损益 nonrecurring gain or loss
91 停业部门损益 gain(loss) from discontinued operations
911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments
9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment
912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments
9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment
92 非常损益 extraordinary gain or loss
921 非常损益 extraordinary gain or loss
9211 非常损益 extraordinary gain or loss
93 会计原则变动累积影响数 cumulative effect of changes in accounting principles
931 会计原则变动累积影响数 cumulative effect of changes in accounting principles
9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles
94 少数股权净利 minority interest income
941 少数股权净利 minority interest income
9411 少数股权净利 minority interest income
 
2009-10-24 13:35

· 本帖地址: http://club.bandao.cn/showthread.asp?boardid=20347&id=609265


363保儿车站的恐怖想必大家都领教了,每天挤363,刚开始的时候经常40分钟上不去,两年后的今天,车越来越挤了,但挤车的水平也越来越专业了,现在基本上可以做到:只要靠站的363,三辆之内肯定能上去(靠站但不开门虚晃的不算),下面我就给朋友们介绍一下挤车经验,抛砖引玉,有什么更高明的手段也在这里交流一下。
1、 挤车一定要有信心,这一点是最重要的!
要坚信:a开门就应该能上去人;b下来两个胖的至少能上三个瘦的;c人是软的。
2、 挤车之前的准备工作必不可少,包括:所有的衣服口袋不要装有价值的东西;单肩包改为斜挎,并放在胸前。
3、 车门打开的时候,一定不要认为人太多了就不往前挤,不要犹豫,保持信心。门打开的瞬间,看到的肯定是一片脊背,由于膨胀超出了车门,这时候要相信人的肌肉弹性。伸出手去,抓住车门内侧的不锈钢拉手(能抓住这个拉手就成功了一半),由于人体都是中间大两头小,所以不用愁脚找不到位置,这时候要注意包,背包要抬高,最好在胸部以上,因为上部空间较大。
理想状态是:左右手各抓紧一个车门上的扶手,两个脚都搭上车的底盘,包卡在脖子的位置,这样就算基本上成功了。(即便屁股大部分还在车边线以外也不要紧,因为关门之后两边还能各让出折叠门的厚度)还要补充一点,就是在关门的瞬间,一定要随门角度变化调整身体的位置,动作协调就不会有被挤到的危险,这个技巧不难掌握,主要是听声(关门声)、挺身(如果站位比较偏可以用转身来代替)、同时用眼角余光观看门的运动轨迹,一般有心的话计三次就可以完全掌握了。
4、 还有一条很重要,就是防贼!细心的朋友肯定和我一样,站上的贼都认识了。在挤车的时候也是贼最活跃的时候,如果你的后背有人在推,那你的衣兜可能就有人在翻,遇见这种情况我一般都任他们忙活,反正都转移了,呵呵。多在我这里浪费点时间就让别人少点被偷的机会。
5、 如果没挤上车也不要紧,不要生气,调整好情绪,等待下一次战斗!要相信:政府不会抛弃我们的,下一辆363马上就会到!

 
2009-10-24 11:45

文/李宏志

http://www.blogchina.com/20091023826587.html


有个纪念日我们本不应该错过。有场大火烧疼了所有中国人的心。多少年来,伤痛不会随着时间而消逝,“学生们不要动,让领导先走!”这句话一直警响在每个人耳边……
1994年12月8日,克拉玛依7所中学、8所小学的学生、教师及领导共796人参加文艺演出活动。演出过程中突发大火,导致325人死亡,其中288人是学生。
十三年前的12月8日,新疆克拉玛依市教育局为欢迎上级“义务教育与扫盲评估验收团”的25位官员,组织全市中小学生796人在友谊馆剧场举办“专场文艺演出”。因舞台纱幕太靠近光柱灯被烤燃而引起火灾。当燃烧的火团不断地从舞台上空掉下时,克拉玛依市教育局的官员出来叫住学生们:“大家都坐下,不要动!让领导先走!”796名来自全市15所中小学的师生全部陷入火海之中,323人死亡,132人烧伤致残;死者中有288人是中小学生。在场的有40多名教师,有36位遇难,绝大部分为掩护学生而殉职......
惨剧发生后,当时全国媒体都有报导,大多谴责消防措施不够,事发后抢救不得力等。中共中央电视台评论部工作人员陈耀文在十二年前克拉玛依大火发生后不久,曾经作为《焦点访谈》节目记者到克拉玛依采访,并制作了记录片,但是没有通过政审,一直没有播出。今年2月份,他在他自己的博客上,终于把他当时了解到的一些事故真相公布于众,引起很多网友的关注。据英国的《星期天泰晤士报》引述陈耀文的文章说,幸存者告诉他们,火灾发生后,听到主持演出的一位市教委的官员大喊一声:“学生坐着别动,让领导先走!”这样坐在最前面、离火源最近的官员们都逃脱了,只有几个人受点伤。等官员们走完后,大火引起的毒气使得很多学生和老师窒息而死。一位叫况丽的官员事发后,自己跑到大火没有烧到的女厕所,把门反锁上,不让烟雾进来。门外有很多一同跑来的学生央求她开门,她没有开。结果,这位官员毫发无损地逃脱了,而厕所的门外堆了一百多具孩子的尸体!
记得,当时克拉玛依市府在全国媒体上宣布:将在火灾现场友谊馆建立火灾纪念馆,以纪念那些死去的孩子,并警示后人。可是,至今过去了十三年时间,纪念馆的影子也没有,仅把己烧毁的友谊馆全拆了,空地成了空荡荡的—片“人民广场”,只剩下那些孩子的冤魂日夜在广场上徘徊。
于是,每到12月8日这一天,网上公祭成了纪念死者的惟一方式。网友悲音:“91年前,当泰坦尼克号缓缓沉入冰冷的大海时,那些‘万恶的资本家’们放弃了逃生,把救生艇让给妇女和儿童,他们(包括船长在内)在音乐的演奏中随船沉入大海,用最后的音符捍卫作为一名绅士的尊严。13年前,当克拉玛依大火在舞台上空燃烧的时候,离火源最近的‘人民公仆’们发出了‘学生坐着别动,让领导先走!’的声音,毫发无伤的逃了出来,留下700多祖国的花朵和人民教师在火海中挣扎,300多个逝去的生命,几千位悲痛欲绝的家长,草草的轻微判决,没有任何官方的纪念。这一切的一切,难道可以用‘人民内部的矛盾’来解释吗?!呜呼!死者长以矣,愿他们得到安息。以一个最普通的中国人的名义,我衷切渴望在这个意识形态压倒一切良知的国度里,能还给苦难的人们一次尊严”!
?? 是啊,是时候了,我们还等什么?在克拉玛依大火灾难现场,立即建立纪念碑吧,浮雕应该有一双双污秽的大脚践踏着稚气未脱的儿童身躯,在争先恐后地“先走”。碑上只篆刻血红血红的大字:“同学们别动,让领导先走!”

注:读完了这篇博文,我一个¥屁#-民忍#民非常怀¥念伟%大的 freedom fighter, one of the greatest heroes7¥杨@佳%同志!

 
2009-09-07 13:15

说实话,看了当局新推出的所谓新农保政策,刚开始我还有点欣喜,毕竟在城乡二元体制、工农业剪刀差等种种歧视性政策横行几十年后,它们终于良心发现,有点回报反哺的意思了!

但当看到以下这段话的时候,说实话,这个“但”字让我觉得像吃了个苍蝇,一个绿头大苍蝇:新农保制度实施时,已年满60周岁、未享受城镇职工基本养老保险待遇的,不用缴费,可以按月领取基础养老金其符合参保条件的子女应当参保缴费;距领取年龄不足15年的,应按年缴费,也允许补缴,累计缴费不超过15年;距领取年龄超过15年的,应按年缴费,累计缴费不少于15年。

这不就是说,60岁的老人要想拿到国家基础养老金,要全家参保才行?!

这个字,从面上看会提升整个参保率,但也会导致逆淘汰,也就是说,那些最需要帮助的农村老人,最贫困的老人,可能恰恰无法享受到这 55 元,因为他们的孩子们可能连每年要交的那几百元都拿不起。这样的制度设计,怎么越看越像是株连政策。

当局又说 2009年试点10%2020年才全覆盖。也就是说 11年之后,60周岁的老人才能全部享受到国家养老金。11 年!有没有搞错!?55 元的标准竟然要 11 年时间才全覆盖!我坚定地怀疑当局推行新农保的决心和诚心!为什么不是直接让所有的年满60周岁老人先拿到国家养老金这部分!?农业税、三提五统还有数不清的巧立名目的苛捐杂税交了那么多年,农村的老人什么时候得到过你们的一点点施舍?!如今要搞新农保,能不能拿出一点你们一点残存的良心来!?只要你们每人少买一辆车,少包一个情妇,少嫖一次妓,少喝一瓶酒.......,中国农民的养老问题基本就能解决。这本账我想不用在这里细算,咱老百姓心里都有一杆秤,到底能不能办到,你们最清楚!有没有诚心办到,咱老百姓最清楚!

也许等当局的政策没有那么多“但”字的时候,也算是中国社会向前迈进了一小步。

以上所述,坚信应该属于法律赋予的言论自由的范围!谢绝跨省或非跨省性抓捕!

 
2009-09-03 14:56

倍数的表达也是学生比较头痛的,下面就综合讲讲。

(一) A is N times as great(long, much,…)as B. (①)

  A is N times greater (longer, more,…)than B. (②)

  A is N times the size (length, amount,…)of B. (③)

  以上三句都应译为:A的大小(长度,数量,……)是B的N倍。

  e.g. This book is three times as long as (three times longer than/three times the length of)that one.

  这本书的篇幅是那本书的3倍(即长两倍)。

  注:当相比的对象B很明显时,than (as,of) B常被省去。

  (二) increase to n times(④)

  increase n times/n-fold(⑤)

  increase by n times(⑥)

  increase by a factor of n(⑦)

  以上四式均应译为:增加到n倍 (或:增加n-1倍)。

  e.g. The production of integrated circuits has been increased to three times as compared with last year. 集成电路的产量比去年增加了两倍。

  e.g. The output of chemical fertilizer has been raised five times as against l986. 化肥产量比1986年增加了4倍。

  e.g. That can increase metabolic rates by two or three times. 那可使代谢率提高到原来的2倍或3倍(即提高1倍或2倍)。

  e.g. The drain voltage has been increased by a factor of four. 漏电压增加了3借(即增加到原来的4倍)。

  注:在这类句型中increase常被raise,grow,go/step up,multiply等词所替代。

  (三) There is a n-fold increase/growth…(⑧)

  应译为:增加n-倍(或增至n倍)。这个句型还有其它一些形式:

  e.g. A record high increase in value of four times was reported. 据报道,价值破记录地增长了3倍。

  (四) double (增加1倍),treble(增加2倍),quadruple(增加3倍)。(⑨)

  e.g. The efficiency of the machines has been more than trebled or quadrupled. 这些机器的效率已提高了2倍或3倍多。

  (五) 此外,英语中还有一种用again而不用倍数词来比较倍数的方法,如:

  A is as much (large,long,…)again as B.(= A is twice as much (large,long,…)as B.(⑩)

  应译为:A比B多(大,长,……)1倍。

  A is half as much (large, 1ong,…)again as B.

  (= A is one and a half times as much (large, 1ong,…)as B.)(11)

  应译为:A比B多(大,长……)一半(即A是B的一倍半)。

 
     
 
 
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