厦门景点英文介绍.doc

1.厦门大学介绍： 
Xiamen University, located in Xiamen, Fujian province, is the first university in China founded by overseas Chinese. Before 1949, it was originally known as the University of Amoy. The university is one of many comprehensive universities directly administered by the Chinese Ministry of Education. In 1995 it was included in the list of the "211" Project for the state key construction; in 2000 it became one of China’s higher-level universities designated for the state key construction of the 985 Project. 

2.厦门中山路介绍： Zhongshan road, is the oldest commerce street in Xiamen with crowds of people traveling everyday for its various commodities. Zhongshan Road is reflection of the prosper of Xiamen. In other words, Zhongshan Road is the spokesman of Xiamen and the pride of Xiamen residents.
3.珍珠湾介绍：
Xiamen Pearl Beach is a local beach and the number of tourists here is not that large. The scenery here is really fantastic and you can have a chance to closely enjoy the sunshine on the beach. Many couple will choose to take their wedding photo here.
4.曾厝垵介绍：It used to be a fishing village. Later as the tourism increased the consumption, the residents in the village started to build houses at their own will. Thus a mussy architectural style here came into being which now however becomes its characteristic. Different from the noisy in the urban district, here all you can feel is nothing but purity and peace.
5.鼓浪屿
Gulangyu Island once named Yuansha continent and Yuansha zi, gained its current name in Ming Dynasty, because the Sea Cave, to the southwest of the sea, was lapped against by tides, with noise seemingly coming from striking drums. Because of history, the buildings of various styles home and abroad, gathered and persevered well here, has the name of "Gallery of World Architecture ". The small island, also the fertile soil for music, from which there are many famous people. It has got the beautiful name of "The island of music" and "The village of music", for it has the largest number of pianos.
6.海底世界
Xiamen underwater world has novel facilities novel and modern equipment. The most prominent is the facilities of subsea tunnel. Subsea tunnel is 80 meters long, 1.5 meters wide. Steppin into the tunnel and standing in the way of electric scooter, u can see the concave on both sides of the fish pond. Passengers without diving into the underwater world can swim with fish, watching all sides around the world of fish. The stream never stops flowing. You can see that the ferocious sharks with sharp teeth passes by , big fish glides from the top of your head, and divers’ performances of feeding and so on. 3、通过活动，使学生养成博览群书的好习惯。
B比率分析法和比较分析法不能测算出各因素的影响程度。√
C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。Ｘ
C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错
C产品的实际生产成本包括废品损失和停工损失。√
C成本报表是对外报告的会计报表。×
C成本分析的首要程序是发现问题、分析原因。×
C成本会计的对象是指成本核算。×
C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。√
C成本计算方法中的最基本的方法是分步法。X
D当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本
中。×
D定额法是为了简化成本计算而采用的一种成本计算方法。×
F“废品损失”账户月末没有余额。√
F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。Ｘ
F分步法的一个重要特点是各步骤之间要进行成本结转。(√)
G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错
G工资费用就是成本项目。(×)
G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对
J计算计时工资费用，应以考勤记录中的工作时间记录为依据。(√)
J简化的分批法就是不计算在产品成本的分批法。(×)
J简化分批法是不分批计算在产品成本的方法。对
J加班加点工资既可能是直接计人费用，又可能是间接计人费用。√
J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，X
K可修复废品是指技术上可以修复使用的废品。错
K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。Ｘ
P品种法只适用于大量大批的单步骤生产的企业。×
Q企业的制造费用一定要通过“制造费用”科目核算。Ｘ
Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。Ｘ
S生产车间耗用的材料，全部计入“直接材料”成本项目。Ｘ
S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。(×)
W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对
Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对
Y引起资产和负债同时减少的支出是费用性支出。X
Y以应付票据去偿付购买材料的费用，是成本性支出。X
Y原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。Ｘ
Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差异，因此更换各因索替换顺序，不会影响分析的结果。(×)
Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对
Z直接生产费用就是直接计人费用。X
Z逐步结转分步法也称为计列半成品分步法。√

A按年度计划分配率分配制造费用，“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。
A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)