Chapter 11 Practice Materials
Chapter 11—Current Liabilities and Payroll
MULTIPLE CHOICE
1. Current liabilities are
a. due, but not receivable for more than one year
b. due, but not payable for more than one year
c. due and receivable within one year
d. due and payable within one year
ANS: D DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
2. Notes may be issued
a. when assets are purchased
b. to creditor's to temporarily satisfy an account payable created earlier
c. when borrowing money
d. all of the above
ANS: D DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
3. On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co. What is the due
date of the note?
a. October 8
b. October 7
c. October 6
d. October 5
ANS: C DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
4. On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co. What is the
maturity value of the note?
a. $80,100
b. $84,800
c. $81,600
d. $81,200
ANS: C DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
522
Chapter 11—Current Liabilities and Payroll 523 5. On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co. Assume that the
fiscal year of Acme Co. ends June 30. What is the amount of interest expense recognized by Acme in the current fiscal year?
a. $293.33
b. $400.00
c. $391.11
d. $1,600.00
ANS: A DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
6. On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co. Assume that the
fiscal year of Still Co. ends June 30. What is the amount of interest revenue recognized by Still in the following year?
a. $1,200.00
b. $1,208.89
c. $1,306.67
d. $1,600.00
ANS: C DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
7. On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable on an overdue account payable
to Still Co. Assume that the fiscal year of Acme Co. ends June 30. Which of the following
relationships is true?
a. Acme is the creditor and credits Accounts Receivable
b. Still is the creditor and debits Accounts Receivable
c. Still is the borrower and credits Accounts Payable
d. Acme is the borrower and debits Accounts Payable
ANS: D DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
8. A business borrowed $40,000 on March 1 of the current year by signing a 30 day, 6% interest
bearing note. When the note is paid on March 31, the entry to record the payment should include a
a. debit to Interest Payable $200
b. debit to Interest Expense $200
c. credit to Cash for $40,000
d. credit to Cash for $42400
ANS: B DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
524 ? Chapter 11—Current Liabilities and Payroll
9. The interest deducted from the maturity value of a note is called
a. proceeds
b. discount
c. face value
d. maturity value
ANS: B DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
10. The maturity value of an interest-bearing note payable is the
a. face value plus the interest
b. face value minus the interest
c. interest
d. face value
ANS: A DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
11. The interest charged by the bank, at the rate of 6%, on a 90-day, discounted note payable for
$100,000 is
a. $6,000
b. $1,500
c. $500
d. $1,000
ANS: B DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
12. The maturity value of a $40,000, 90-day, 6% note payable is
a. $40,600
b. $42,400
c. $600
d. $2,400
ANS: A DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
13. Proceeds of $48,750 were received from discounting a $50,000, 90-day note at a bank. The
discount rate used by the bank in computing the proceeds was
a. 6.25%
b. 10.00%
c. 10.26%
d. 9.75%
ANS: B DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
Chapter 11—Current Liabilities and Payroll 525 14. Miller Co. issued a $35,000, 60-day, discounted note to River City Bank. The discount rate is 6%.
What is the maturity value of the note?
a. $35,350
b. $37,100
c. $35,000
d. $34,650
ANS: C DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
15. Chu Co. issued a $50,000, 60-day, discounted note to River City Bank. The discount rate is 6%.
The cash proceeds to Chu Co. are
a. $50,500
b. $50,250
c. $49,500
d. $50,250
ANS: C DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
16. The journal entry a company uses to record the issuance of a note for the purpose of converting an
existing account payable would be
a. debit Cash; credit Accounts Payable
b. debit Accounts, Payable; credit Cash
c. debit Cash; credit Notes Payable
d. debit Accounts Payable; credit Notes Payable
ANS: D DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
17. The journal entry a company uses to record the issuance of a note for the purpose of borrowing
funds for the business is
a. debit Accounts Payable; credit Notes Payable
b. debit Cash; credit Notes Payable
c. debit Notes Payable; credit Cash
d. debit Cash and Interest Expense; credit Notes Payable
ANS: B DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
18. The journal entry a company uses to record the issuance of a discounted note for the purpose of
borrowing funds for the business is
a. debit Cash and Interest Expense; credit Notes Payable
b. debit Cash and Interest Payable; credit Notes Payable
c. debit Accounts Payable; credit Notes Payable
d. debit Notes Payable; credit Cash
ANS: A DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
526 ? Chapter 11—Current Liabilities and Payroll
19. The journal entry a company uses to record the payment of a discounted note is
a. debit Notes Payable and Interest Expense; credit Cash
b. debit Notes Payable; credit Cash
c. debit Cash; credit Notes Payable
d. debit Accounts Payable; credit Cash
ANS: B DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
20. The journal entry a company uses to record the payment of an ordinary note is
a. debit Cash; credit Notes Payable
b. debit Accounts Payable; credit Cash
c. debit Notes Payable and Interest Expense; credit Cash
d. debit Notes Payable and Interest Receivable; credit Cash
ANS: C DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
21. A current liability is a debt that can reasonably expected to be paid
a. between 6 months and 18 months.
b. out of currently recognized revenues.
c. within one year.
d. out of cash currently on hand.
ANS: C DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
22. Current liabilities are due
a. and receivable within one year.
b. but not receivable for more than one year.
c. but not payable for more than one year.
d. and payable within one year.
ANS: D DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
Chapter 11—Current Liabilities and Payroll 527 23. Gray County Bank agrees to lend the Starkwood Building Company $100,000 on January 1.
Starkwood Building Company signs a $100,000, 9%, 9-month note. The entry made by Starkwood Building Company on January 1 to record the proceeds and issuance of the note is
a. Interest Expense 9,000
Cash 91,000
Notes Payable 100,000
b. Cash 100,000
Notes Payable 100,000
c. Cash 100,000
Interest Expense 9,000
Notes Payable 109,000
d. Cash 100,000
Interest Expense 9,000
Notes Payable 109,000
Interest Payable 4,500
ANS: B DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
24. Gray County Bank agrees to lend the Starkwood Building Company $100,000 on January 1.
Starkwood Building Company signs a $100,000, 9%, 9-month note. What is the adjusting entry required if Starkwood Building Company prepares financial statements on June 30?
a. Interest Expense 9,000
Interest Payable 9,000
b. Interest Expense 4,500
Interest Payable 4,500
c. Interest Expense 6,750
Interest Payable 6,750
d. Interest Payable 4,500
Interest Expense 4,500
ANS: B DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
528 ? Chapter 11—Current Liabilities and Payroll
25. Gray County Bank agrees to lend the Starkwood Building Company $100,000 on January 1.
Starkwood Building Company signs a $100,000, 9%, 9-month note. What entry will Starkwood Building Company make to pay off the note and interest at maturity assuming that interest has been accrued to September 30?
a. Notes Payable 106,750
Cash 106,750
b. Notes Payable 100,000
Interest Payable 6,750
Cash 106,750
c. Interest Expense 6,750
Notes Payable 100,000
Cash 106,750
d. Interest Payable 9,000
Notes Payable 100,000
Cash 109,000
ANS: B DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
26. As interest is recorded on an interest-bearing note, the Interest Expense account is
a. decreased; the Interest Payable account is increased.
b. increased; the Interest Payable account is increased.
c. increased; the Notes Payable account is decrease
d.
d. increased; the Notes Payable account is increased.
ANS: B DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
27. The journal entry to record the conversion of an $250 accounts payable to a notes payable would
be:
a. Jan 31 Cash 250
Notes Payable 250
b. Jan 31 Notes Receivable 250
Notes Payable 250
c. Jan 31 Notes Payable 250
Cash 250
d. Jan 31 Accounts Payable 250
Notes Payable 250
ANS: D DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
Chapter 11—Current Liabilities and Payroll 529 28. On October 30, Santos Salon, Inc. issued a 90-day note with a face amount of $60,000 to Charah
Hair Products, Inc for merchandise inventory. Determine the adjusting entry for Santos on
December 31 assuming the note carries an interest rate of 8%.
a. Interest Expense 1,200
Interest Payable 1,200
b. Interest Expense 800
Interest Payable 800
c. Interest Receivable 1,200
Interest Revenue 1,200
d. Interest Receivable 800
Interest Revenue 800
ANS: B DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
29. Current liabilities are:
a. due and receivable within one year.
b. due and to be paid out of current assets within one year.
c. due, but not payable for more than one year.
d. payable if a possible subsequent event occurs.
ANS: B DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
30. Which of the following would most likely be classified as a current liability?
a. Two-year notes payable.
b. Bonds Payable.
c. Mortgage payable.
d. Unearned Rent.
ANS: D DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
31. The maturity value of a $15,000, 60-day, 5% note payable is:
a. $15,750
b. $750
c. $15,125
d. $125
ANS: C DIF: Moderate OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
530 ? Chapter 11—Current Liabilities and Payroll
32. The current portion of long-term debt should
a. be classified as a long-term liability.
b. not be separated from the long-term portion of debt.
c. be paid immediately.
d. be reclassified as a current liability.
ANS: D DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
33. On January 1, 2007, Gannon Company, a calendar-year company, issued $400,000 of notes
payable, of which $100,000 is due on January 1 for each of the next four years. The proper balance sheet presentation on December 31, 2007, is
a. Current Liabilities, $400,000.
b. Current Liabilities, $100,000; Long-term Debt, $300,000.
c. Long-term Debt , $400,000
d. Current Liabilities, $200,000; Long-term Debt, $200,000.
ANS: B DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
34. On October 30, Santos Salon, Inc. issued a 90-day note with a face amount of $60,000 to Charah
Hair Products, Inc. for merchandise inventory. Determine the proceeds of the note assuming the note is discounted at 8%.
a. $55,200
b. $64,800
c. $58,800
d. $61,200
ANS: C DIF: Easy OBJ: 11-01
NAT: AACSB Analytic | AICPA FN-Measurement
35. The total payroll of a business is usually significant for all the reasons below except
a. employees are sensitive to payroll errors and irregularities
b. payroll is subject to various federal and state regulations
c. businesses find it difficult to develop and maintain good internal controls on the payroll
system
d. payroll and related payroll taxes have a significant effect on the net income of most
businesses
ANS: C DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
36. The amount of federal income taxes withheld from an employee's gross pay is recorded as a(n)
a. payroll expense
b. contra account
c. asset
d. liability
ANS: D DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
Chapter 11—Current Liabilities and Payroll 531 37. Which statement below is not a determinate in calculating the amount of federal income taxes
withheld from an individuals pay?
a. filing status
b. types of earnings
c. gross pay
d. number of exemptions
ANS: B DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA BB-Legal
38. Which of the following would be used to compute the federal income taxes to be withheld from an
employee's earnings?
a. FICA tax rate
b. wage and tax statement
c. FUTA tax rate
d. wage bracket and withholding table
ANS: D DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA BB-Legal
39. Which of the following taxes would be deducted in determining an employee's net pay?
a. FUTA taxes
b. SUTA taxes
c. FICA taxes
d. all of the above
ANS: C DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
40. For which of the following taxes is there no ceiling on the amount of employee annual earnings
subject to the tax?
a. only Social Security tax
b. only Medicare tax
c. only unemployment compensation tax
d. none of the above
ANS: B DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA BB-Legal
41. Most employers are required to withhold from employees which of the following employment
taxes?
a. FICA tax
b. FICA tax, state and federal unemployment compensation tax
c. only state unemployment compensation tax
d. only federal unemployment compensation tax
ANS: A DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA BB-Legal
532 ? Chapter 11—Current Liabilities and Payroll
42. An employee receives an hourly rate of $25, with time and a half for all hours worked in excess of
40 during a week. Payroll data for the current week are as follows: hours worked, 46; federal
income tax withheld, $350; cumulative earnings for year prior to current week, $99,700; social
security tax rate, 6.0% on maximum of $100,000; and Medicare tax rate, 1.5% on all earnings.
What is the gross pay for the employee?
a. $775.00
b. $752.50
c. $1,225.00
d. $1,102.50
ANS: C DIF: Moderate OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
43. An employee receives an hourly rate of $25, with time and a half for all hours worked in excess of
40 during a week. Payroll data for the current week are as follows: hours worked, 46 federal
income tax withheld, $350; cumulative earnings for year prior to current week, $99,700; social
security tax rate, 6.0% on maximum of $100,000; and Medicare tax rate, 1.5% on all earnings.
What is the net amount to be paid the employee?
a. $875.00
b. $838.62
c. $857.00
d. $1133.14
ANS: B DIF: Moderate OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
44. Prior to the last weekly payroll period of the calendar year, the cumulative earnings of employees A
and B are $99,350 and $91,000 respectively. Their earnings for the last completed payroll period of the year are $850 each. The amount of earnings subject to social security tax at 6% is $100,000.
All earnings are subject to Medicare tax of 1.5%. Assuming that the payroll will be paid on
December 29, what will be the employer's total FICA tax for this payroll period on the two salary amounts of $850 each?
a. $127.50
b. $115.50
c. $112.50
d. $0
ANS: B DIF: Moderate OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
45. The total earnings of an employee for a payroll period is referred to as
a. take-home pay
b. pay net of taxes
c. net pay
d. gross pay
ANS: D DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
Chapter 11—Current Liabilities and Payroll 533 46. An employee receives an hourly rate of $30, with time and a half for all hours worked in excess of
40 during a week. Payroll data for the current week are as follows: hours worked, 46; federal
income tax withheld, $300; cumulative earnings for year prior to current week, $90,700; social security tax rate, 6.0% on maximum of $100,000; and Medicare tax rate, 1.5% on all earnings.
What is the net amount to be paid the employee?
a. $1,470
b. $1,059.75
c. $1,381.80
d. $1,249.50
ANS: B DIF: Moderate OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
47. Payroll taxes levied against employees become liabilities
a. the first of the following month
b. at the time the payroll is paid
c. when earned by the employee
d. at the end of an accounting period
ANS: B DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
48. The following totals for the month of June were taken from the payroll register of ABC Company:
Salaries expense $13,000
Social security and Medicare Taxes withheld 975
Income Taxes withheld 2,600
Retirement Savings 500
The entry to record the payment of net pay would include a
a. debit to Salaries Payable for $13,000
b. Debit to Salaries Payable for $8,925
c. Credit to Salaries Expense for $8,925
d. Credit to Salaries Payable for $8,925
ANS: D DIF: Moderate OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
49. Which of the following will have no effect on an employee’s take-home pay?
a. Social security tax
b. Unemployment tax
c. Marital status
d. Number of exemptions claimed
ANS: B DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
534 ? Chapter 11—Current Liabilities and Payroll
50. Which of the following are included in the employer's payroll taxes?
a. SUTA taxes
b. FUTA taxes
c. FICA taxes
d. all of the above
ANS: D DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA BB-Legal
51. Most employers are required to withhold from employees for
a. both federal and state unemployment compensation
b. only federal unemployment compensation tax
c. only federal income tax
d. only state unemployment compensation tax
ANS: C DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA BB-Legal
52. Each year there is a ceiling for the amount that is subject to all of the following except
a. Social security tax
b. Federal income tax
c. federal unemployment tax
d. state unemployment tax
ANS: B DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA BB-Legal
53. Manning Company has the following information for the pay period of December 15 - 31, 20xx.
Gross payroll $15,000 Federal income tax withheld $3,000 Social security rate 6% Federal unemployment tax rate .8% Medicare rate 1.5% State unemployment tax rate 5.4% Salaries Payable would be recorded for
a. $15,000
b. $11,100
c. $10,875
d. $9,945
ANS: C DIF: Moderate OBJ: 11-02
NAT: AACSB Analytic | AICPA FN-Measurement
54. Most employers are levied a tax on payrolls for
a. sales tax
b. medical insurance premiums
c. federal unemployment compensation tax
d. union dues
ANS: C DIF: Easy OBJ: 11-02
NAT: AACSB Analytic | AICPA BB-Legal
Chapter 11—Current Liabilities and Payroll 535
55. Payroll entries are made with data from the
a. wage and tax statement
b. employee's earning record
c. employer's quarterly federal tax return
d. payroll register
ANS: D DIF: Easy OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
56. The required form that is filed with the Internal Revenue Service showing the amount due for
income taxes withheld and FICA taxes is the
a. Employment Withholding Allowance Certificate (Form 941)
b. Wage and Tax Statement (Form W-2)
c. Employer's Quarterly Federal Tax Return (Form 941)
d. Corporate Income Tax Return (Form 1120)
ANS: C DIF: Easy OBJ: 11-03
NAT: AACSB Analytic | AICPA BB-Legal
57. The employee earnings record would contain which column that the payroll register would
probably not contain?
a. deductions
b. payment
c. earnings
d. cumulative earnings
ANS: D DIF: Easy OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
58. The detailed record indicating the data for each employee for each payroll period and the
cumulative total earnings for each employee is called the
a. payroll register
b. payroll check
c. employee's earnings record
d. employer's earnings record
ANS: C DIF: Easy OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
536 ? Chapter 11—Current Liabilities and Payroll
59. An employee receives an hourly rate of $15, with time and a half for all hours worked in excess of
40 during the week. Payroll data for the current week are as follows: hours worked, 48; federal
income tax withheld, $120; cumulative earnings for the year prior to this week, $24,500; Social security tax rate, 6% on maximum of $100,000; and Medicare tax rate, 1.5% on all earnings; state unemployment compensation tax, 3.4% on the first $7,000; federal unemployment compensation tax, .8% on the first $7,000. What is the net amount to be paid the employee?
a. $568.74
b. $601.50
c. $660.00
d. $574.90
ANS: B DIF: Moderate OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
60. An employee receives an hourly rate of $15, with time and a half for all hours worked in excess of
40 during the week. Payroll data for the current week are as follows: hours worked, 48; federal
income tax withheld, $120; cumulative earnings for the year prior to this week, $24,500; Social security tax rate, 6% on maximum of $100,000; and Medicare tax rate, 1.5% on all earnings; state unemployment compensation tax, 3.4% on the first $7,000; federal unemployment compensation tax, .8% on the first $7,000. What is the employer's payroll tax expense?
a. $152.76
b. $91.26
c. $58.50
d. $178.50
ANS: C DIF: Moderate OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
61. The following totals for the month of June were taken from the payroll register of ABC Company:
Salaries expense $13,000
Social security and Medicare Taxes withheld 975
Income Taxes withheld 2,600
Retirement Savings 500
Salaries subject to federal and state unemployment
4,000 taxes of 6.2 percent
The entry to record the accrual of employer’s payroll taxes would include a
a. debit to Payroll Taxes Expense for $1,223
b. credit to Social Security and Medicare Tax Payable for $1,950
c. debit to Payroll Taxes Expense for $248
d. Debit to Payroll Tax Expense for $975
ANS: A DIF: Moderate OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
Chapter 11—Current Liabilities and Payroll 537 The following totals for the month of April were taken from the payroll register of Main Company.
Salaries $12,000
FICA taxes withheld 550
Income taxes withheld 2,500
Medical insurance deductions 450
Federal Unemployment Taxes 32
State Unemployment Taxes 216
62. The journal entry to record the monthly payroll on April 30 would include a
a. credit to Salaries Payable for $8,500.
b. debit to Salaries Expense for $8,500.
c. debit to Salaries Payable for $8,500.
d. debit to Salaries Payable for $8,252.
ANS: A DIF: Easy OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
63. The entry to record accrual of employer’s payroll taxes would include a
a. debit to Payroll Tax Expense for $248.
b. credit to FICA Taxes Payable for $1,100.
c. credit to Payroll Tax Expense for $248.
d. debit to Payroll Tax Expense for $798.
ANS: D DIF: Moderate OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
64. The following totals for the month of April were taken from the payroll register of Main Company.
Salaries $10,000
FICA taxes withheld 750
Income taxes withheld 2,000
Medical insurance deductions 450
Unemployment Taxes 320
The entry to record accrual of employer’s payroll taxes would include a
a. debit to Payroll Tax Expense for $1,070.
b. credit to FICA Taxes Payable for $1,500.
c. credit to Payroll Tax Expense for $320.
d. debit to Payroll Tax Expense for $1,820.
ANS: A DIF: Moderate OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
538 ? Chapter 11—Current Liabilities and Payroll
65. An employee receives an hourly rate of $15, with time and a half for all hours worked in excess of
40 during the week. Payroll data for the current week are as follows: hours worked, 46; federal
income tax withheld, $110; cumulative earnings for the year prior to this week, $24,500; Social security tax rate, 6% on maximum of $100,000; and Medicare tax rate, 1.5% on all earnings; state unemployment compensation tax, 3.4% on the first $7,000; federal unemployment compensation tax, .8% on the first $7,000. What is the net amount to be paid the employee?
a. $569.87
b. $539.00
c. $625.00
d. $544.88
ANS: A DIF: Moderate OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
66. An employee receives an hourly rate of $15, with time and a half for all hours worked in excess of
40 during the week. Payroll data for the current week are as follows: hours worked, 46; federal
income tax withheld, $120; cumulative earnings for the year prior to this week, $5,500; Social
security tax rate, 6% on maximum of $100,000; and Medicare tax rate, 1.5% on all earnings; state unemployment compensation tax, 3.4% on the first $7,000; federal unemployment compensation tax, .8% on the first $7,000. What is the employer's payroll tax expense?
a. $55.13
b. $61.01
c. $86.00
d. $141.13
ANS: C DIF: Moderate OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
67. The following totals for the month of June were taken from the payroll register of XYZ Company:
Salaries expense $15,000
Social security and Medicare Taxes withheld 1,125
Income Taxes withheld 3,000
Retirement Savings 500
Salaries subject to federal and state
unemployment taxes of 6.2 percent 4,000
The entry to record the accrual of employer’s payroll taxes would include a
a. debit to Payroll Taxes Expense for $2,498
b. credit to Social Security and Medicare Tax Payable for $2,250
c. debit to Payroll Taxes Expense for $1,373
d. Debit to Payroll Tax Expense for $1,125
ANS: A DIF: Moderate OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
Chapter 11—Current Liabilities and Payroll 539
Jenning Company has the following information for the pay period of January 15 - 31, 20xx.
Gross payroll $10,000 Federal income tax withheld $1,500 Social security rate 6% Federal unemployment tax rate .8% Medicare rate 1.5% State unemployment tax rate 5.4%
68. Salaries Payable would be recorded for
a. $8,500
b. $7,130
c. $7,670
d. $7,750
ANS: D DIF: Moderate OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
69. All wages are subject to federal and state unemployment taxes.
Payroll Taxes Expense would be recorded for
a. $1,370
b. $750
c. $620
d. $2,870
ANS: A DIF: Moderate OBJ: 11-03
NAT: AACSB Analytic | AICPA FN-Measurement
70. Assume that social security taxes are payable at a 6% rate on the first $100,000 of earnings and
medicare taxes are payable at a 1.5% rate with no maximum earnings, and that federal and state unemployment compensation taxes total 4.6% on the first $7,000 of earnings. If an employee, George Jones, earns $2,500 for the current week and Jones' year-to-date earnings before this week were $6,800, what is the total payroll taxes related to the current week?
a. $187.50
b. $196.70
c. $344.50
d. none of the above
ANS: B DIF: Moderate OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
71. Which of the following is an example of a variable component of a payroll system?
a. hours worked
b. Medicare tax rate
c. rate of pay
d. Social security tax rate
ANS: A DIF: Easy OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
540 ? Chapter 11—Current Liabilities and Payroll
72. An aid in internal control over payrolls that indicates employee attendance is
a. "clock card"
b. voucher system
c. payroll register
d. employee's earnings record
ANS: A DIF: Easy OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
73. Which of the following is not an internal control procedure for payroll?
a. employees observed clocking in and out
b. payroll depends on a fired employee's supervisor to notify them when an employee has been
fired
c. payroll requires employees to show identification when picking up their paychecks
d. changes in pay rates on a computerized system must be tested by someone independent of
payroll
ANS: B DIF: Easy OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
74. A pension plan which requires the employer to make annual pension contributions, with no
promise to employees regarding future pension payments, is termed
a. funded
b. unfunded
c. defined benefit
d. defined contribution
ANS: D DIF: Easy OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
75. During its first year of operations, a company granted employees vacation privileges and pension
rights estimated at a cost of $20,500 and $15,000. The vacations are expected to be taken in the next year and the pension rights are expected to be paid in the future 5-30 years. What is the total cost of vacation pay and pension rights to be recognized in the first year?
a. $29,500
b. $35,500
c. $23,500
d. $20,500
ANS: B DIF: Easy OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
Chapter 11—Current Liabilities and Payroll 541 76. A pension plan which promises employees a fixed annual pension benefit, based on years of service
and compensation, is called a(n)
a. defined contribution plan
b. defined benefit plan
c. unfunded plan
d. funded plan
ANS: B DIF: Easy OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
77. Vacation pay payable is reported on the balance sheet as
a. current liability or long-term liability, depending upon when the vacations will be taken by
employees
b. current liability
c. owner's equity
d. long-term liabilities
ANS: A DIF: Easy OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
78. An unfunded pension liability is reported on the balance sheet as
a. current liability
b. owner's equity
c. long-term liability
d. current liability or long-term liability, depending upon when the pension liability is to be
paid
ANS: D DIF: Easy OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
79. The journal entry a company uses to record accrued vacation privileges for its employees at the end
of the year is
a. debit Vacation Pay Expense; credit Vacation Pay Payable
b. debit Vacation Pay Payable; credit Vacation Pay Expense
c. debit Salary Expense; credit Cash
d. debit Salary Expense; credit Salaries Payable
ANS: A DIF: Easy OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
80. The journal entry a company uses to record fully funded pension rights for its salaried employees at
the end of the year is
a. debit Salary Expense; credit Cash
b. debit Pension Expense; credit Unfunded Pension Liability
c. debit Pension Expense; credit Unfunded Pension Liability and Cash
d. debit Pension Expense; credit Cash
ANS: D DIF: Easy OBJ: 11-04
NAT: AACSB Analytic | AICPA FN-Measurement
汇付和托收有答案
汇付和托收 一、翻译并解释下列名词 1．Remittance 2．T／T 3．M/T 4．Collection 5．Collection 6．D／P 7．D/A 8．D/P．T/R 二、问答题 1．简述汇付结算方式的特性。 2．简述托收业务的种类。 3．比较即期付款交单、远期付款交单、承兑交单的异同。 4．为什么在出口业务中不宜轻易按远期D／P方式成交 5．D／P at30 days after sight和D／A at 30days after sight有何区别各有何风险} 6．简述托收方式的特点。 三、单项选择题 1．托收方式收取货款采用的是( )。 A．顺汇方法B．逆汇方法C．反推方法D．信汇方法 2．在托收方式下，卖方委托银行收取货款，使用的汇票是( )。 A．商业汇票，属于商业信用 B．银行汇票，属于银行信用
C．商业汇票，属于银行信用 D．银行汇票，属于商业信用 】 3．( )方式只适用于远期汇票的托收。 A．付款交单B．承兑交单C．信托交单D．顺汇方法 4．在托收方式下，对出口商来说，下面哪一种选择风险最小( )。 A．D／P 90天B．D／A 60天C．D／P 30天D．D／A 30天 5．我们所说的托收业务属于商业信用是因为( )。 A．没有银行参与B．出票人开立的汇票是银行汇票C．银行不承担保证付款的义务D．以上都对 6．使用托收方式时，托收行和代收行在收回货款方面( )。 A．没有责任B．承担部分责任C．有责任D．视合约而定 7．D／P和D／A支付方式下，就卖方风险而言，哪个正确( )。 - A．D／A>D／P B．D／P>D／A C．D／A=D／P D．不确定 8．合同中规定采用D／P 30天，如果托收日为8月l it，寄单邮程为7天，则此业务的提示日、承兑日、付款日分别为( )。 A．8月8 13／8月8日／9月7 日B．8月1 日／9月6 日／8月1 日C．9月6 13／8月1日／8月1 日D．8月1 日／9月6 日／9月6 日9．承兑交单的起算日应为( )。
研究生英语综合教程课文翻译
Unit One 核心员工的特征 大卫? G. xx 1 核心员工究竟是什么样子的?几乎每次进行调查时，我都会从雇主们那里听到“核心员工”这个名词。我请一位客户——一位正参与研究的人事部经理，给我解释一下。“每家公司都有少数几个这样的员工，在某个专业领域，你可以指望他们把活儿干好。 在我的小组中，有七名化工流程工程师和生物学家，其中有那么两三个人是我赖以生存的，”他说，“他们对我的公司而言不可或缺。当请你们公司替我们招募新人的时候，我们期待你们会去其他公司找这样的人：其他公司经理不想失去的员工。我们只招募核心员工。” 2 这是一段充满了鼓动性的谈话，目的是把猎头们派往竞争对手的公司去游说经验丰富的员工们做一次职业变更。他们想从另一家公司招募核心员工。然而，每家公司也从新人中招人。他们要寻找的是完全一样的xx。“我们把他们和公司顶级员工表现出的特质进行对照。假如他们看起来有同样特征的话，我们就在他们身上赌一把。” 只是这样有 点儿冒险。 3“这是一种有根据的猜测，”我的人事经理客户说。作为未来的一名员工，你的工作是帮助人事部经理降低这种风险，你需要帮助他们认定你有潜力成为一名核心员工。 4 特征1：无私的合作者 职业顾问和化学家约翰?xx最早提出了这个特征。关于这个特征，人们已经写了大量的文章。它之所以值得被反复谈及，是因为这一特征是学术界和企业间最明显的差别。“这里需要合作，” xx说，“企业的环境并不需要单打独斗，争强好胜，所以表现出合作和无私精神的员工就脱颖而出了。在企业环境中，没有这样的思维方式就不可能成功。” 5 许多xx 和研究生在进行这种过渡的过程中表现得相当费力。因为生命中有那么长一段时间他们都在扮演一个独立研究者的角色，并且要表现得比其他年轻的优秀人才更出色。你可以xx提高在公司的吸引力：为追求一个共同的目标和来自其他实验室和学科的科学家们合作——并且为你的个人履历上的内容提供事迹证明。这个方法，加上你在描述业绩时开明地使用代词“我们”，而不是“我”，能使公司对你的看法从“单干户”转变 成“合作者”。更为有利的是，要在你实验室内部，以及在和你们实验室合作的人们之间，培养一个良好声誉：一个鼓励并发动合作的人——还要保证让那些会接听调查电话的人们谈及你的这个品质。 6 特征2：紧迫感
研究生英语系列教材上unit1-原文+翻译
研究生英语系列教材上unit1-原文+翻译
TRAITS OF THE KEY PLAYERS 核心员工的特征 What exactly is a key play？ 核心员工究竟是什么样子的? A “Key Player” is a phrase that I've heard about from employers during just about every search I've conducted. 几乎每次进行调查时，我都会从雇主们那里听到“核心员工”这个名词。 I asked a client —a hiring manager involved in recent search — to define it for me. 我请一位客户——一位正参与研究的人事部经理，给我解释一下。 “Every company has a handful of staff in a given area of expertise that you can count on to get the job done. “每家公司都有少数几个这样的员工，在某个专业领域，你可以指望他们把活儿干好。 On my team of seven process engineers and biologists, I've got two or three whom I just couldn't live without,” he said. 在我的小组中，有七名化工流程工程师和生物学
家，其中有那么两三个人是我赖以生存的，”他说， “Key players are essential to my organization. “他们对我的公司而言不可或缺。 And when we hire your company to recruit for us, we expect that you'll be going into other companies and finding just: 当请你们公司替我们招募新人的时候，我们期待你们会去其他公司找这样的人： the staff that another manager will not want to see leave. 其他公司经理不想失去的员工。 We recruit only key players.” 我们只招募核心员工。” This in part of pep talk intended to send headhunters into competitor's companies to talk to the most experienced staff about making a change. 这是一段充满了鼓动性的谈话，目的是把猎头们派往竞争对手的公司去游说经验丰富的员工们做一次职业变更。
郭著章《英汉互译实用教程》(第4版)教材配套题库-第5章 翻译常用的八种技巧【圣才出品】
第5章翻译常用的八种技巧 5.1 重译法 一、英译汉 1. It may seem strange to put into the same packet an industrial revolution and two political revolutions. But the fact is that they were all social revolutions. 【译文】把一场工业革命同两次政治革命归作一类似乎有点奇怪，但事实上这三次革命都是社会革命。 2. Two things are outstanding in the creation of the English system of canals, and they characterise all the Industrial Revolution. 【译文】在修建英国的运河网的过程中，有两点是非常突出的，而这两点也正是整个工业革命的特点。 3. The canals were arteries of communication: they were not made to carry pleasure boats, but barges. 【译文】运河是交通的动脉，开运河不是为了走游艇，而是为了通行驳船。 4. James Brindley was a pioneer in the art of building canals or, as it was then called, ‘navigation’. 【译文】布林德雷是开凿运河的先驱者，当时人们把开凿运河叫做navigation。
5. Several factors accounted for this extraordinary achievement. One was the expansion into the west. Another was the application of machinery to farming. 【译文】取得这一特殊成就有几方面的原因：第一个原因是向西部的扩展，第二个原因是机器在农业上的应用。 6. …for the establishment of agricultural and industrial colleges. These were to serve both as educational institutions and as centers for research in scientific farming. 【译文】……以便建立农业和工业学院。这些学校一方面是教育机关，另一方面，也是农业科学的研究中心。 7. …This is nothing li ke back home in Colorado. We have rains there, too. Thunderstorms in spring and summer... 【译文】……这跟家乡科罗拉多的情况迥然不同。科罗拉多也下雨。春夏两季雷雨交加……【解析】原文第二句用there代替in Colorado，而译文重复“科罗拉多”。 8. The world watches. The world listens. The world waits to see what we will do. 【译文】全世界在注视着。全世界在倾听着。全世界在等待着看我们将做些什么。 9. As you said in your toast, the Chinese people are a great people, the American people are a great people.
国际贸易实务课后答案详解-第十一章--汇付和托收
第十一章汇付和托收 一、思考题 1．试写出T/T、M/T、D/D、D/P、D/A、T/R、O/A的英文全文、中文译名，并分别简述其基本含义。 答：（1）电汇（telegraphic transfer，T/T）是由汇款人委托汇出行用电报、电传、环球银行间金融电讯网络（SWIFT）等电讯手段发出付款委托通知书给收款人所在地的汇入行，委托它将款项解付给指定的收款人的一种汇付方式。 （2）信汇（mail transfer，M/T）是指汇出行应汇款人的申请，以信汇委托书或支付通知书作为结算工具，通过邮政航空信件方式寄发给汇入行的一种汇付方式。 （3）票汇（remittance by banker’s demand draft，D/D）是指汇出行应汇款人的申请，以票据作为结算工具，开立以其代理行或其他往来银行为付款人的银行即期汇票，列明收款人名称、金额等，交由汇款人自行寄交给收款人，凭票向付款行取款的一种汇付方式。 （4）付款交单（documents against payment，D/P）是指出口人的交单须以进口人的付款为条件，即出口人将汇票连同货运单据交给银行托收时，指示银行只有在进口人付清货款时才能交出货运单据。 （5）承兑交单（documents against acceptance，简称D/A）是指出口人的交单以进口人的承兑为条件，进口人承兑汇票后，即可向银行取得货运单据，待汇票到期日才付款。 （6）信托收据（trust receipt，T/R）是进口人借单时提供的一种书面信用担保文件，用以表示出据人愿意以代收银行的受托人身份代为提货、报美、存仓、保险、出售，同时承认货物的所有权仍属银行。 （7）货到付款也称“赊账交易”（Open Account transaction，简称O/A），是指在签订合同后，出口人先将货物发出，进口人收到货物后立即或在约定的一段时间后通过银行付款。 2．“在国际货物买卖中，对买卖双方来说，汇付是一种最安全的支付方式”，这种认识是否正确？为什么？ 答：这种认识不正确。理由如下： 汇付方式属于商业信用性质。银行仅凭汇款人的指示转移相关款项，并不负责单据的传递，更不承担任何付款或担保责任。使用汇付方式完全取决于买卖双方中的一方对另一方的信任，并在此基础上向对方提供信用和进行资金融通。 3．为什么说汇付和托收分属顺汇和逆汇，但又都属商业信用性质？ 答：（1）汇付和托收分属顺汇和逆汇的原因 汇付又称汇款，是指订立商务合同后，进口人（汇款人）通过银行向出口人（收款人）汇寄款项的做法。由于汇款业务中使用的结算工具（委托通知、票据）的传递方向与资金的流向相同，所以汇付方式属于顺汇。 托收是指由接到委托指示的银行处理金融单据和/或商业单据以便取得承兑或付款，或凭承兑或付款交出商业单据，或凭其他条件交出单据。由于托收业务中使用的结算工具（托收指示书和汇票）的传送方向与资金的流动方向相反，所以托收方式属于逆汇。 （2）汇付和托收都属于商业信用的原因 因为汇付结算货款的过程中和托收业务中，银行都只是提供服务而不提供信用，所以汇付和托收都属于商业信用性质。 4．试比较凭单付汇与一般汇付和跟单托收的异同。
研究生英语精读教程-翻译
UNIT 1 1. 你对他说的话不能为你这种行为辩护。(justify) 1) What you said to him can hardly justify such conduct of yours. 2. 你认为他会因为同主教的私人关系而免受宗教迫害吗? (immune from) 1) Do you think he would be immune from religious persecution by reason of his personal relation with the Bishop? 3. 你对心理医生的忠告采取什么态度会影响到你是否会再做恶梦。(recur) 1) Your attitude towards the advice of the psychiatrist will affect whether or not your bad dream recurs. 2) Whether your nightmare recurs depends on your attitude towards the advice of the psychiatrist 4. 乐观主义者成功的秘诀在于他们是用积极的态度对待失望和失败。 1) The secret to the success of optimists is that they deal with disappointments and failures in a positive way. 5. 悲观主义者往往容易失败，部分原因就是一个人对自己的看法常常是一种能够自我实现的预言。(in part) 1) The reason that a pessimist tends to fail is, in part, that a person's opinion about himself is often a self-fulfilling prophecy. 2) Pessimists are likely to fail partly because one's perception of oneself is often a self-fulfilling prophecy. 6. 在幼儿的性格特征没有来得及发展之前，他们的行为不如大多数成年人的行为那样保持一致(consistent)。一个儿童行为的改变，可能表明他的注意力已因其活动特点的不同而转变。他的兴趣总是集中在手头的事情上。个性坚强、兴趣强烈的人能够坚持把自己正在做的事进行下去，只有重大的环境变化才能干扰其行为的方向和目的。 1) In very young children, before traits have had much chance to develop, behavior is less consistent than it is in most adults. A child's changing behavior may show his changing concern with different features of his activity. His interest always focuses on the business at hand. The person with strong traits and interests is able to persist in what he is doing. Only a major situational change can disturb the direction or purpose of his behavior. UNITE THREE 尊敬的编辑同志： 非常高兴中央电视台和贵报举办“我与电视”征文活动。我很遗憾地告诉您我是位残疾人。当您看到我的稿子时，一定觉得我的字迹很乱吧。那是因为我的手不能动，多年来一直叼着笔用嘴写字，这些年来，我用嘴写出了一篇篇文章，一首首小诗。 现在我怀着无比激动的心情把这篇征文寄给您。祝好！ 残疾青年王丽 My respected editor, I am greatly delighted that CCTV and your TV GUIDE are inviting us readers to contribute articles on the subject “Television and Me”. But I regret to tell you that I am a disabled girl. My handwriting is bad you’ll know when reading my manuscript. This is because I’m unable to move my hand, and I can write only with “my mouth”. For many years I grip the pen with my teeth and write the way I do. Over the past years I have “mouth-written”one essay after another, and one poem after another. At this very moment my heart is throbbing with great excitement while answering your call for a report also from me.
研究生英语课文翻译
Unit One 旅行通用语 1 数十年来，法兰西语言研究院一直捍卫着法语的尊严。几年前，由于法国人对英语词汇的入侵非常敏感，该机构颁布了净化法语的法律，其内容甚至涉及专业术语。就拿波音747 (Boeing747)来说吧，现在法国人必须用法语词gros-porteur；表示出租的leasing也变成了credit-bail。此类例子不胜枚举，触及生活的方方面面。法国总统希拉克很可能会继续加大力度，直至连英特网internet和字节流(信息组)byte stream之类的词也找到相应的法语新词。哎，真不知未来的法语会变成什么样。 2 不幸的是(或许并非不幸)，英语没有受到如此的保护。在美国，随处可见严重偏离英国标准英语的美式英语。“honour”普遍被写成“honor”，“night”也变成了“nite”。许多词意广为人知的英式英语单词被赋予新的解释，交流也变得有些困难。比如说，汽车的行李箱“boot”变成了“trunk”(一个在英国指代树干的单词)；引擎盖“bonnet”变成了“hood”(英式英语中的风帽)；老式婴儿尿布“nappy”变成了“diaper”(英式英语中的菱格花纹织物)；婴儿小外套“matineejacket”也变成了“vest”(英国的内衣汗衫)。显而易见，两国英语曾同出一源，而如今却将两国彼此隔离。当然了，按美国人的观点，是英国人的语言表达出了问题。 3 实际使用中，甚至还有更糟的英语呢!只要你在外国旅游并注意一下菜单、海报、旅店、甚至当地日常生活中的英语，就可以证明过去的标准用语在这些地方已变得不伦不类，让我详例如下： 4 旅行作家波洛?菲利浦曾不惜笔墨地渲染自己的几番经历，我觉得该有更多的读者了解一下。他提及某份荷兰的灯泡目录，上面对用户承诺有“a speedy execution’——快速处死(毫无疑问，想表达的应是“送货及时”)。此外，东柏林的一个衣帽间告示要求客人“please hang yourself here”——请在这儿吊死自己(本想说的是“将衣帽挂在这儿”)。只希望没人会真的从字面上去理解。 5 我还可以补充一些多年周游世界时的亲身经历。例如，奥斯坦德的一家精品店正在宣扬其货品立意新颖，却用了“revolting new ideas”，即“令人作呕的立意”。孟买的几家糕饼屋也鼓吹自己是“No.1 loafers”，目口头号游手好闲者，可是其本意是要宣称自己的糕饼全市第一。 6 我并不知道基督教影响如此之广，直到我在香港看到一位牙医的宣传：“我们由最新的循道宗信徒拔牙”，这儿的“Methodists”(循道宗信徒)显然应改为“methods”，即“方法”。 7 恐怕没人能确定这些误用实际上是体现了英语的普及还是仅仅反映了局限于地方的习惯用法。但可以确定的是，海法医学会绝对应该阻止其会员挂这样的铜招牌：“妇女及其它疾病的专家”。 8 看来旅店对多语种告示颇为青睐，希望它们会有利于人们更好地使用现代化设施。没有它们，旅店就会显得沉闷而缺乏效率。然而，在布鲁塞尔的一家旅店中，这条电梯告示只会令毫无防范的房客更愿意爬楼梯：“使用电梯时，请按要去楼层的按钮。若更多人进入电梯，请分别按各自要去楼层的按钮。电梯会按楼层的字母顺序，依次送客。没复位的按钮显示着接收到的要去楼层的指令”。伊斯坦布尔的一则旅店告示则没这么复杂：“想要客房服务时，请开门喊叫‘客房服务’”。至少那儿的客人不用对付也许经常失灵的电子设备。 9 在土耳其，人们对于“直言不讳”的喜爱在一个已远近闻名的安卡拉导游册中得到了充分体现。导游册这样招揽顾客：“来我们餐馆吧，你会在欧洲救护车中享用中东风味美食”(显然这儿的救护车“ambulance”应为氛围“ambience”)。而另一家瑞士餐馆的菜单也同样吸引人：“我们的葡萄酒绝人他念”。(“our wines leave nothing to hope for'’一语双关，可本意显然是“我们的葡萄酒美味绝伦”)。 10在东欧，奥匈帝国时期的老牌大旅馆从未放弃过礼节。一则旅馆房间告示上写着“诚邀尊贵的客人在12点到14点之间占客房女服务员的便宜”(take advantage of t he chambermaids)。然而，这可能造成意外的交通阻塞。最近的一次莫斯科画展也未必能让偶尔光顾者欣然前往，根据其告示，“画展将展出俄罗斯艺术家的300幅作品，他们中的大部分人在过去十年中已被处死了”。 11 曼谷一家洗衣房的广告词邀请来访的顾客“留下你的衣服，尽情享受吧!”就像是鼓励人们在这座远东娱乐首府干些出格之事。
实用英汉翻译教程答案
实用英汉翻译教程答案 【篇一：大学英语实用翻译教程练习答案】 s=txt>第二章第一节 练习一：p10 一、 1．保护人类基因健康是个比较严峻的问题，但这不过是问题的一 个方面而已。 2．这些是科学家和技术专家研制的机器和产品。 3．科学已成为力量的一种源泉，不只是适宜于幻想的题材了。 4．建造和装饰宫殿、教堂和寺院的款项都由经商的富户承担支付。 5．查理一世和下议院的争吵已到了紧要关头，后来内战爆发，并 在白厅把斯图尔特王朝的君主送上了断头台。 6．在开辟第二战场之前，美国步兵精神饱满，营养充足，还没有 在战斗中受过创伤。 练习二：p16 一、 1．已经拟就一张至今已教过的所有动词的表。 2．每天从全国各地传来各行各业取得伟大成就的消息。 3．城乡之间的差别依然存在。 4．那一年，建立了旨在促进研究和试验的英国航空学会。 5．这里出版的报纸谴责侵略者屠杀大批无辜人民。 6．凡是成功的科学家常常把注意力集中在他发现尚未得到满意解 答的问题上。 练习三：p19 1．所有植物组织和动物组织主要由碳化合物、水和少量的矿物质组成。 2．他们并不认为有必要提供学生经常使用的名词化规则和构造使役句的规则。 3．各种族集团的文化特性、民间传说、神话和信仰都是根据文化进化规律起源于每一个集团的内部。 4．个别国家的科学努力可能将由跨国机构来进行统一和协调。 5．解放前，这个城市的垃圾和苍蝇一向无人过问，结果经常发生地方性病疫。
6．他是美国印第安人作家、演讲家和争取印第安人权利运动的活动家。 第二章第二节 练习一：p26 一、 1．我原先以为这部机器不过是一种没有什么价值的玩具。 2．第二天一早，饱饱地吃了一顿早餐之后，他们便动身了。 3．你愿意别人如何待你，你就应该如何待别人。 4．这部打印机真是物美价廉。 5．我七岁时就会织毛衣。 6．钢铁制品常常涂上油漆以免生锈。 二、 1．he who makes no investigation and study has no right to speak. 2．before handing in your translation, you have to read it over and over again and see if there is anything in it to be corrected or improved. 3．the ear is the organ which is used for hearing. the nose is used for smelling. and the tongue is used for tasting. 4. modesty helps one to go forward, whereas conceit makes one lag behind. 5．as it was getting quite dark, we decided to stop at that temple for the night. 6．internet is so convenient that we can find any information with the click of the mouse. 练习二：p30 一、 1．勇敢过度，即成蛮勇；感情过度，即成溺爱；俭约过度，即成贪婪。 2．她苏醒过来，看见周围一张张笑脸。 3．柯达321a型微胶片阅读器操作简便，功能齐全，结构紧凑，造型美观。 4．海洋与其说是分隔了世界，不如说是连接了整个世界。 5．他这次旅行既有军事上的目的，又有政治上的目的。 6．我希望这次会议不要开得太久，太久了只会浪费时间。 二、
新发展研究生英语课文翻译
Unit 1 why marriages fail 1.这些日子，许多婚姻以离婚结束，我们最神圣的誓言不再与真理联系在一起了。“幸运地”和“直到死亡我们做了一部分”是表面上看起来已经过时了。为什么夫妻一起呆在一起变得如此困难？出了什么问题？我们发生了什么事，接近一半的婚姻注定离婚法庭？我们如何创造一个社会，其中42％的孩子将在单亲家庭中长大？如果统计数据只能衡量孤独，遗憾，痛苦，失去自信和对未来的恐惧，数字将超出量化。 2.即使每一个破碎的婚姻是独一无二的，我们仍然可以找到共同的危险，婚姻绝望的共同原因。每个婚姻都有一个危机点，每个婚姻都测试耐力，亲密和变化的能力。外部压力，如工作失调，疾病，不育，与孩子的麻烦，照顾老化的父母，和所有其他生命的瘟疫飓风爆炸我们的海岸的方式。有些婚姻在这些暴风雨中生存下来，其他婚姻却没有。然而，婚姻失败，不仅仅是因为外部天气，而是因为内部气候变得太热或太冷，太湍急或太吝啬。 3.当我们看看我们如何选择我们的合作伙伴，并在浪漫的开始有什么期望存在，一些灾难的原因变得相当清楚。我们都选择无意识的准确性，将与我们重新创建我们的第一个家的情感模式的伴侣。威斯康星大学婚姻治疗师和精神病学荣誉教授Carl A. Whitaker博士解释说：“从幼年时代起，我们每个人都携带婚姻，女性气质，男性气质，母性，父亲和所有其他家庭角色的模式。“我们每个人都爱上一个有我们父母品质的伴侣，他们将帮助我们重新发现我们过去生活的心理幸福和痛苦。我们可能认为我们发现了一个不像爸爸的男人，但随后他回到喝酒或毒品，或者一次又一次地失去了他的工作，或者像爸爸那样默默地坐在电视机前面。一个男人可以选择一个不喜欢孩子的女人，就像他的母亲，或者像他的母亲一样赌了家庭储蓄。或者他可以选择一个苗条的妻子，似乎不像他的肥胖母亲，但后来发现有其他的瘾，摧毁他们的相互幸福。 4.一个男人和一个女人带来了他们的婚姻床上混合混合的有意识和无意识的记忆他们的父母的生活在一起。人的方式是强迫地重复和重现过去的模式。Sigmund弗洛伊德很好地描述了不愉快的设计，我们许多人被困在：童年的未满足的需要，很久以前的挫折留下的愤怒的感觉，信任的限制和旧的恐惧的再发生。一旦一个人感觉到这种陷阱，可能会有一种渴望逃脱，结果可能是一个破碎，分裂的婚姻。 5.当然，人们可以克服在童年发展的习惯和态度。我们都有隐藏的优势和惊人的增长和创造性变化的能力。然而，改变需要工作观察你的部分在一个腐烂的模式，带来的困难进入公开和工作违反婚姻的基本神话：“当我wired 这个人，我的所有问题将结束。我将取得成功，将成为这个人的生命的中心，这个人将是我的中心，我们将永远意味着彼此的一切。“这个神话，每一个婚姻依赖，很快暴露。孩子们的到来，拉扯和拉扯他们对感情和时间的要求，对这种基本的神话的意义相当大的压力，一切彼此的意义，融合在一起，解决所有的生活的问题。 6.对金钱的关注和紧张使每个伴侣远离另一个。对要求父母或依赖父母的父母的义务进一步造成压力。今天的夫妻也必须处理近年来妇女运动和性革命带来的所有文化变革。角色的改变和责任的转移对许多婚姻一直极为努力。 7.生活的这些和其他现实侵蚀了婚姻幸福的愿景，沙尘暴在岩石和海洋啃咬在沙丘的方式。伴随浪漫爱情的那些欣快的，宏大的感觉是真正的自我妄想，自我催眠的梦想，使我们能建立一种关系。现实生活，工作失败，失望，疲惫，难闻的气味，不好的感冒和困难的时刻都刺穿了梦想，让我们与我们的伴侣搁浅，我们的童年模式推动我们这样和我们的未实现的期望。 8.在婚姻中生存的斗争需要适应性，灵活性，真正的爱和善良，以及足够强烈的想象力来感受他人的感觉。许多婚姻崩溃，因为任何一个合作伙伴都无法想象他人想要什么或不能沟通她需要或感觉什么。愤怒建立，直到它爆发成一个火山爆发，埋在灰烬的婚姻。 9.如果我们从我们的队友感觉到需要太多的亲密，我们倾向于把他推开，担心我们可能失去我们在婚姻合并中的身份。一个合作伙伴可能以稚气的依赖性窒息另一个合作伙伴。一个好的婚姻意味着成长，所以一对夫妇，但也成长为个人。这不容易。理查德放弃了对木工的兴趣，因为他的妻子海伦，嫉妒他离开她的时间。Karen退出合唱团，因为她的丈夫不喜欢她在那里做的朋友。每一对彼此紧贴，当生活在他们身上时彼此生气。这种婚姻平衡很容易被抛弃，因为一个人或另一个人离开，离婚。 10.婚姻需要某种牺牲，不是灵魂的可怕自我牺牲，而是某种程度的妥协。一些人的幻想，一些人的合法愿望必须放弃婚姻本身的价值。惠特克博士说：“虽然所有的婚姻伴侣有时候都会感到束手无策，但是他们真正选择将婚姻关系变成限制性关系或支持性债券。婚姻需要性，财政和情感纪律。男人和女人不能跟随每一个冲动，不能允许自己停止生长和变化。 11.离婚不是一种邪恶的行为。有些时候，它为那些已经无望地分开或被冻结在痛苦或相互不幸的模式中的人提供了保护。离婚可以是，尽管其最初的破坏，像外科医生的刀的第一次切割，一个新的健康和美好的生活的一步。另一方面，如果合作伙伴可以继续超越浪漫神话的分裂，发展真正的爱和亲密，他们已经完成了作为世界最伟大的大教堂惊人的工作。没有失败但改善的婚姻，尽管不完美仍然存在，不仅在这些日子很少，而且提供了一个奇妙的住所，我们的相互人性的面孔可以安全地显示自己。
英汉翻译的基本方法和技巧
英汉翻译的基本方法和技巧 翻译是信息交流过程中极其复杂的社会心理现象。语言知识是翻译的基础。此外，翻译还涉及到推理、判断、分析和综合等复杂的心理认识过程。翻译的方法和技巧是翻译工作者在长期的实践中根据两种语言的特点总结归纳出来的一般规律。这些规律可以指导我们的翻译实践，使我们能更自觉、更灵活地处理翻译过程中所遇到的各种语言现象。下面就英译汉中的一些方法和技巧结合翻译实例作一概述。 1.词义的选择 一词多义和一词多类是英汉两种语言都有的一种语言现象。因此，在平日的翻译练习和测试中，我们在弄清原文句子结构后，务必注意选择和确定句中关键词的词类和词义，以保证译文的质量。通常可从以下三个方面来考虑词义选择： 1）根据词在句中的词类来选择词义 例如：Cen sorship is for the good of society as a whole. Like the law, it con tributes to the com mon good. ［译文］:审查是为了整个社会的利益。它像法律一样维护公众利益。 ［注释］:本句中like作介词，意为”像……一样”。但like作动词用，则意为”喜欢；想要”。例如：He likes films with happy endings.（他喜欢结局好的电影。）又如：Would you like to leave a message?（你要不要留个话儿?）此外，like 还可以作形容词用，意为 "相同的"，如：Like charges repel; uni ike charges attract, 电荷同性相斥，异性相吸。）2）根据上下文和词在句中的搭配关系选择词义 例 1 Accord ing to the new school of scie ntists, tech no logy is an overlooked force in expa nding the horiz ons of scie ntific kno wledge. ［译文］:新学派的科学家们认为，技术在扩大科学知识范围过程中是一种被忽视的力量。 ［注释］:school 一词常被误译为”学校”，其实，school还有一个词义"学派”。可见，正确选择词义对译文质量有重要影响，而文章的上下文和逻辑联系是翻译中选择词义的重要
英汉翻译基础教程练习答案
汉英翻译基础教程 第一章汉英词汇比较与翻译 (2) 第二章词法翻译的一般技巧 (4) 第三章名词的抽象和具体译法 (9) 第四章动词的翻译 (11) 第五章数词和冠词的翻译 (12) 第六章成语的英译 (13) 第七章修辞格的翻译 (17) 笫八章文化词语的翻译 (19) 第九章汉英句子比较与翻译 (20) 第十章换序和转态译法 (23) 笫十一章断句合句译法 (25) 笫十二章长句的翻译 (27) 第十四章汉英语篇比较与翻译 (29) 第十五章风格与翻译 (30) 第十六章语用与翻译 (32)
第一章汉英词汇比较与翻译 第一节翻译中的选义 一、结合语境选择较贴切的译文 1. b 2. a 3. b 4. a 二、译出下列词语，注意词语的不同搭配 1． a swarm of bees a brood of chickens a litter of pups 2. a bevy of beautiful ladies a pack of hounds a team of ducks a herd of antelopes 3. unfailing support proactive fiscal policy make effective use of overseas resources 4. make a phone call take a taxi knit a woolen sweater fetch water play basketball spray insecticide 5. basic wage capital construction essential commodity primary industry fundamental interest 三、翻译下列句子，注意画线词语的理解 1. The two leaders exchanged views on bilateral relations and issues of common concern 2. Party members should listen carefully to the opinions of the general public. 3. They offered some suggestions for the revision of the plan. 4. Everyone complained against such a practice. 5. They had a dispute at the meeting. 6. You should follow the doctor's advice. 7. They reached a consensus on this issue. 8. There is still some unfinished business to settle.
研究生英语课后翻译练习
Translation No doubt everyone has to apologize for his life, sooner or later. When we appear at the Last Judgment and the Recording Angel reads out a list of our sins, we will presumably be given an opportunity to apologize, in the old sense of rebuttal and in the new sense too, by way of confession and plea of repentance. In this life, it is better to apologize (in the new sense), but promptly, voluntarily, fully and sincerely. If the error is a matter of opinion and un-punishable, so much the better – an apology then becomes a gracious and creditable occasion, and an example to all. An enforced apology is a miserable affair. Besides, there is something distinguished about a ready apology. It is a mark of a gentleman, more particularly if it is not necessary. It is the opposite of revenge. Bacon wrote, “In seeking revenge, a man is but equal with his enemy, but in forgiving him, he is superior, for it is a princes part to pardon.” So, the person who apologizes freely has the moral ball in his court. 有时候，在工作中重要的是能否处理好人际关系，而不是有多大的才能。人际关系就是一种善于听取别人意见，体察别人的需要，虚心接受批评的能力。善于处理人际关系的人敢于承认错误，敢于承担自己的责任，这是对待错误的一种成熟和负责任的态度。这就是为什么许多平庸的公司雇员在大调整中保住了位置，而有才能的人反而下岗。因为他们很注意处理各方面的关系，所以八面玲珑，到处有缘。而人际关系差的人往往不能处理好批评。碰到错误，他们首先想到自己，拒不承认自己有错，或情绪低落或大发雷霆，成为有刺的人，难以相处。 The plane arcs softly into its final descent at Hong Kong International Airport. Below, Victoria Harbor, and the silent rhythms of countless ships. Beyond, sloping mountains fence in a breathtaking city view that seems to stretch forever.This is no ordinary airport. This is no ordinary city.An eldly man passes by wearing pajamas, bearing a brightly feathered bird singing merrily in its cage.Professionals gather at a roadside kitchen for noodles, congee and shrimp.Incense from a tiny Taoist temple drifts into the pounding beat of rock music pouring out of a discotheque. A ferry travels on the nearby water regularly, taking passengers to an isolated island