成本费用利润率=利润总额／成本费用总额×100％

成本费用总额=营业成本+营业税金及附加+销售费用+管理费用+财务费用

营业毛利率的分子是营业收入-营业成本

总资产报酬率是企业一定时期内获得的利润总额与平均资产总额的比率

小李的学习成绩一直是全班第一，但对马上来临的期末考试很没有把握，索性谎称自己生病了，以此来逃避期末考试

营销员张某的业绩出现下滑，经理找其谈话，张某解释这是因为最近一段时间自己神经衰弱，工作状态不佳导致的

小杨一路披荆斩棘，最终杀入全国网球总决赛。这时他突然担心决赛拿不到好名次。故意在训练中扭伤脚，带伤去参加比赛

中学时期一直是尖子生的小刘，高考发挥失常，只考上一所不起眼的大学，之后破罐子破摔，再也提不起学习的兴趣了

企业收账较慢，账龄较长

企业资产流动性较强

企业需要加大收账费用

长期偿债能力强

正确

错误

正确

错误

犬瘟热

狂犬病

破伤风

风湿病

CHINESE TO ENGLISH 都市寸土千金,地价炒得越来越高,今后将更高。拥有一个小小花园的希望,对寻常之辈不啻是一种奢望,一种梦想。 我想,其实谁都有一个小小花园,这便是我们的内心世界。人的智力需要开发,人的内心世界也是需要开发的。人和动物的区别,除了众所周知的诸多方面,恐怕还在于人有内心世界。心不过是人的一个重要脏器,而内心世界是一种景观,它是由外部世界不断地作用于内心渐渐形成的。每个人都无比关注自己及至亲至爱之人心脏的渐损,以至于稍有微疾便惶惶不可终日。但并非每个人都关注自己及至亲至爱之人的内心世界的阴晴。 中文作者:梁晓声 标题:《心灵的花园》 本文选自英文报 Shanghai Daily 翻译 大奖赛 第 11 期 ( 07 年 8 月) SECTION

ENGLISH TO CHINESE But, as has been true in many other cases, when they were at last married, the most ideal of situations was found to have been changed to the most practical. Instead of having shared their original duties, and as school-boys would say, going halves, they discovered that the cares of life had been doubled. This led to some distressing moments for both our friends; they understood suddenly that instead of dwelling in heaven they were still upon earth, and had made themselves slaves to new laws and limitations. Instead of being freer and happier than ever before, they had assumed new responsibilities; they had established a new household, and must fulfill in some way or another the obligations of it. They looked back with affection to their engagement; they had been longing to have each other to themselves, apart from the world, but it seemed they never felt so keenly that they were still units in modern society.