capitalized-80

会计英文专业词翻译:短期借款,应付账款,预计负债,预付账款..........

（300-100-80）/80＝150% 该资本的剩余价值率是150%资本(Capital)是用于投资得到利润的本金或财产，是人类创造物质和精神财富的各种社会经济资源的总称。资本可以分为制度或社会生产关系资本，它的提升或增值由社会政治思想等变革来实现。

拓展资料：一：什么是工厂

又称制造厂，是一种用于生产商品的大型工业建筑。 大多数工厂都有由大型机器或设备组成的生产线。 在世界近代史上，一般指资本主义机器的大规模生产，即以机械化劳动代替手工劳动的资本主义工业场所。 18～19世纪工业革命后，机器广泛应用于生产，为资本主义生产方式奠定了坚实的物质技术基础。 资本主义经济凭借大规模机械化生产，终于战胜了封建经济和小商品经济，确立了自己的优势地位。 现代工厂也被称为“制造工厂”和“生产企业”。

二：工厂的发展历程

最初的工厂（如 1771 年在英国殖民地建造的工厂）没有大型自动机器。当时，工厂只是让一大批从事手工业（如纺织业）的工人聚集在一起生产。这使得流程更易于管理，原材料可以更有效地分配。

1840年前后的英国，以机器生产为主的工厂基本取代了手工工厂。

直到蒸汽机、自动织机等机械的发明，机器生产的工厂才开始出现。机械和可更换部件使生产更高效并减少浪费。

福特公司创始人亨利福特在20世纪初创立了大规模生产模式（生产线）。工厂的发展又向前迈进了一步。这种模式的特点是每组工人只负责生产某种产品的一个过程。大大降低了生产成本，为后来的消费时代奠定了基础。

20世纪中后期，两项新技术为工厂的发展提供了新的途径。它们首先在日本发扬光大：

一是运用统计原理和方法实现产品质量管理。该技术进一步提高了生产成本效率和产品质量。

另一个是机器人的广泛使用。计算机控制的机械可以快速准确地执行一些简单的过程，有效减少人为错误的影响。

很多人认为，未来的工厂会有无人操作、高速制样、纳米技术，甚至零重力设施。

英语70词小作文

短期借款Short Term Loan ，应付账款accounts payable，预计负债Estimated Liabilities，预付账款Prepayments。

短期借款是指企业根据生产经营的需要，从银行或其他金融机构借入的偿还期在一年以内的各种借款，包括生产周转借款、临时借款等。

应付账款是企业(金融)应支付但尚未支付的手续费和佣金。

预计负债是指根据或有事项等相关准则确认的各项预计负债，包括对外提供担保、未决诉讼、产品质量保证、重组义务以及固定资产和矿区权益弃置义务等产生的预计负债。

预付账款是指企业按照购货合同的规定，预先以货币资金或货币等价物支付供应单位的款项。

扩展资料：

预计负债的账务处理

一、本科目核算企业确认的对外提供担保、未决诉讼、产品质量保证、重组义务、亏损性合同等预计负债。

二、本科目可按形成预计负债的交易或事项进行明细核算。

三、预计负债的主要账务处理。

（一）企业由对外提供担保、未决诉讼、重组义务产生的预计负债，应按确定的金额，借记“营业外支出”等科目，贷记本科目。由产品质量保证产生的预计负债，应按确定的金额，借记“销售费用”科目，贷记本科目。

由资产弃置义务产生的预计负债，应按确定的金额，借记“固定资产”或“油气资产”科目，贷记本科目。在固定资产或油气资产的使用寿命内，按计算确定各期应负担的利息费用，借记“财务费用”科目，贷记本科目。

（二）实际清偿或冲减的预计负债，借记本科目，贷记“银行存款”等科目。

（三）根据确凿证据需要对已确认的预计负债进行调整的，调整增加的预计负债，借记有关科目，贷记本科目；调整减少的预计负债做相反的会计分录。

四、本科目期末贷方余额，反映企业已确认尚未支付的预计负债。

参考资料：

百度百科-短期借款

百度百科-应付账款

百度百科-预计负债

百度百科-预付账款

什么是现值？？？

After 1978, technical progress in China was biased in a labour-saving direction and the elasticity of substitution was substantially less than unity. Secondly, it is shown that the notion of total factor productivity growth used in most analysis is problematic and misleading since it is based on the concept of aggregate production function. It is shown that the aggregate production function is subject to insurmountable problems that limit its usefulness for empirical exercises.。

The progress is obvious in the economic prosperity in major cities, and how the economy is being industrialized and capitalized. The Ten-Year Plan called for an increase in steel production to 60 million tons per year by 1985 and to 180 million by 1999. The leadership didn't expect to achieve such gains by homegrown development, instead they entered into a $14 billion contract with a German steel company to build a major steel complex in eastern Hebei province and a $2 billion contract with a Japanese firm to build another on the outskirts of Shanghai. Other plants were also to be built.。

求一篇与柴油机相关的英文文献，最好有作者什么的

现值，也称折现值，是指把未来现金流量折算为基准时点的价值，用以反映投资的内在价值。使用折现率将未来现金流量折算为现值的过程，称为“折现“。折现率，是指把未来现金流量折算为现值时所使用的一种比率。折现率是投资者要求的必要报酬率或最低报酬率。

例如，加利福尼亚州政府通过广告宣称它有一项彩票的奖金为一百万美元。但那并不是奖金的真正价值。事实上，加利福尼亚州政府承诺在二十年内每年付款50，000美元。如果贴现率是10%且第一笔账及时到户，则该奖金的现值只有468，246美元。

扩展资料：

折现是为了符合三个主要的计量目标：

（1）当不能直接从市场上观察到公允价值时，估计某项目的公允价值；

（2）决定某资产或负债的特定个体价值；

（3）决定使用实际利率的金融资产或金融负债的摊余成本。实际利率指将从现在开始至到期日或至下一个以市场为基础的重新定价日预期会发生的未来现金支付额，精确地折现为金融资产或金融负债的当前帐面净值所用的利率。

参考资料：百度百科-现值

每个人都喜欢读书。在你读过的书中，你最喜欢的是哪一本？请你根据以下要点和要求用英语写一篇不少于80词

A diesel engine (also known as a compression-ignition engine and sometimes capitalized as Diesel engine) is an internal combustion engine that uses the heat of compression to initiate ignition to burn the fuel, which is injected into the combustion chamber during the final stage of compression. This is in contrast to spark-ignition engines such as a petrol engine (gasoline engine) or gas engine (using a gaseous fuel as opposed to gasoline), which uses a spark plug to ignite an air-fuel mixture. The diesel engine is modeled on the Diesel cycle. The engine and thermodynamic cycle were both developed by Rudolf Diesel in 1897.。

The diesel engine has the highest thermal efficiency of any regular internal or external combustion engine due to its very high compression ratio. Low-speed diesel engines (as used in ships and other applications where overall engine weight is relatively unimportant) often have a thermal efficiency which exceeds 50 percent.。

Diesel engines are manufactured in two stroke and four stroke versions. They were originally used as a more efficient replacement for stationary steam engines. Since the 1910s they have been used in submarines and ships. Use in locomotives, large trucks and electric generating plants followed later. In the 1930s, they slowly began to be used in a few automobiles. Since the 1970s, the use of diesel engines in larger on-road and off-road vehicles in the USA increased. As of 2007, about 50 percent of all new car sales in Europe are diesel.。

The world's largest diesel engine is currently a Wärtsilä marine diesel of about 80 MW output.。

Rudolf Diesel, of German nationality, was born in 1858 in Paris where his parents were German immigrants.[7] He was educated at Munich Polytechnic. After graduation he was employed as a refrigerator engineer, but his true love lay in engine design. Diesel designed many heat engines, including a solar-powered air engine. In 1892 he received patents in Germany, Switzerland, the United Kingdom and filed in the United States for "Method of and Appartus for Converting Heat into Work".[8] In 1893 he described a "slow-combustion engine" that first compressed air thereby raising its temperature above the igniting-point of the fuel, then gradually introducing fuel while letting the mixture expand "against resistance sufficiently to prevent an essential increase of temperature and pressure", then cutting off fuel and "expanding without transfer of heat".[citation needed] In 1894 and 1895 he filed patents and addenda in various countries for his Diesel engine; the first patents were issued in Spain (No.16,654), France (No.243,531) and Belgium (No.113,139) in December 1894, and in Germany (No.86,633) in 1895 and the United States (No.608,845) in 1898.[9] He operated his first successful engine in 1897. His engine was the first to prove that fuel could be ignited without a spark.[citation needed]。

Though best known for his invention of the pressure-ignited heat engine that bears his name, Rudolf Diesel was also a well-respected thermal engineer and a social theorist. Diesel's inventions have three points in common: they relate to heat transfer by natural physical processes or laws; they involve markedly creative mechanical design; and they were initially motivated by the inventor's concept of sociological needs. Rudolf Diesel originally conceived the diesel engine to enable independent craftsmen and artisans to compete with industry.[10]。

At Augsburg, on August 10, 1893, Rudolf Diesel's prime model, a single 10-foot (3.0 m) iron cylinder with a flywheel at its base, ran on its own power for the first time. Diesel spent two more years making improvements and in 1896 demonstrated another model with a theoretical efficiency of 75 percent, in contrast to the 10 percent efficiency of the steam engine. By 1898, Diesel had become a millionaire. His engines were used to power pipelines, electric and water plants, automobiles and trucks, and marine craft. They were soon to be used in mines, oil fields, factories, and transoceanic shipping.。

The diesel internal combustion engine differs from the gasoline powered Otto cycle by using highly compressed, hot air to ignite the fuel rather than using a spark plug (compression ignition rather than spark ignition).。

In the true diesel engine, only air is initially introduced into the combustion chamber. The air is then compressed with a compression ratio typically between 15:1 and 22:1 resulting in 40-bar (4.0 MPa; 580 psi) pressure compared to 8 to 14 bars (0.80 to 1.4 MPa) (about 200 psi) in the petrol engine. This high compression heats the air to 550 °C (1,022 °F). At about the top of the compression stroke, fuel is injected directly into the compressed air in the combustion chamber. This may be into a (typically toroidal) void in the top of the piston or a pre-chamber depending upon the design of the engine. The fuel injector ensures that the fuel is broken down into small droplets, and that the fuel is distributed evenly. The heat of the compressed air vaporizes fuel from the surface of the droplets. The vapour is then ignited by the heat from the compressed air in the combustion chamber, the droplets continue to vaporise from their surfaces and burn, getting smaller, until all the fuel in the droplets has been burnt. The start of vaporisation causes a delay period during ignition, and the characteristic diesel knocking sound as the vapor reaches ignition temperature and causes an abrupt increase in pressure above the piston. The rapid expansion of combustion gases then drives the piston downward, supplying power to the crankshaft.[22] Engines for scale-model aeroplanes use a variant of the Diesel principle but premix fuel and air via a carburation system external to the combustion chambers.。

As well as the high level of compression allowing combustion to take place without a separate ignition system, a high compression ratio greatly increases the engine's efficiency. Increasing the compression ratio in a spark-ignition engine where fuel and air are mixed before entry to the cylinder is limited by the need to prevent damaging pre-ignition. Since only air is compressed in a diesel engine, and fuel is not introduced into the cylinder until shortly before top dead centre (TDC), premature detonation is not an issue and compression ratios are much higher.。

柴油引擎（Diesel Engine），又名压燃式发动机，是内燃机的一种。其主要特徵为使用压缩产生高压及高温点燃气化燃料，而毋须另外提供点火。柴油引擎使用的原理称为狄塞尔循环，为德国工程师鲁道夫·狄塞尔（Rudolph Diesel）在1892年所发明。现时大部份的柴油引擎使用的燃料为柴油，但狄塞尔的发明原意是可以使用不同种类的燃料。事实上，他在1900年的世界博览会上展示他的发明时，使用的燃料是花生油。

原文地址：http://www.qianchusai.com/capitalized-80.html