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英语专业期刊论文读书笔记

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英语专业期刊论文读书笔记

Linton eyed him with a droll expression - half angry, half laughing at his fastidiousness. It was about the period that my narrative has reached: a bright frosty afternoon; the ground bare, and the road hard and dry. Linton lavished on her the kindest caresses, and tried to cheer her by the fondest words; but, vaguely regarding the flowers, she let the tears collect on her lashes and stream down her cheeks unheeding. The period of reflection succeeding this silly action compelled me to admit the necessity of smothering my pride and choking my wrath, and bestirring myself to remove its effects. Her pretty face was wan and listless; her hair uncurled: some locks hanging lankly down, and some carelessly twisted round her head. I notice, when I enter his presence, the muscles of his countenance are involuntarily distorted into an expression of hatred; partly arising from his knowledge of the good causes I have to feel that sentiment for him, and partly from original aversion. I gave him my heart, and he took and pinched it to death, and flung it back to me. There was no sound through the house but the moaning wind, which shook the windows every now and then, the faint crackling of the coals, and the click of my snuffers as I removed at intervals the long wick of the candle. He maintained a hard, careless deportment, indicative of neither joy nor sorrow: if anything, it expressed a flinty gratification at a piece of difficult work successfully executed. Good things lost amid a wilderness of weeds, to be sure, whose rankness far over-topped their neglected growth; yet, notwithstanding, evidence of a wealthy soil, that might yield luxuriant crops under other and favourable circumstances. He surveyed the carved front and low-browed lattices, the straggling gooseberry-bushes and crooked firs, with solemn intentness, and then shook his head: his private feelings entirely disapproved of the exterior of his new abode. It was a close, sultry day: devoid of sunshine, but with a sky too dappled and hazy to threaten rain. Catherine’s face was just like the landscape - shadows and sunshine flitting over it in rapid succession; but the shadows rested longer, and the sunshine was more transient; and her poor little heart reproached itself for even that passing forgetfulness of its cares fact, her love for Edgar can never be compared to that for Heathcliff. She did so, because she thought the wealth of Edgar would be useful to help Heathcliff. But in reality, it did not work. She did not have a good understanding of love, which is something pure and saint. If anyone add any purpose into love, love itself lost its meaning. Catherine’s wrong decision hurt two people who love her, and even destroyed the happiness of their offspring. Heathcliff is a man full of retaliation. He loved Catherine very much, but what he did, on the contrary, added to the misery of Catherine. In my opinion, if he really loved Catherine, he should not walk into Catherine’s life again after his disappearance. Further more, after the death of Catherine, what Heathcliff did brought agony to Catherine’s daughter, as well as his own son. After reading, I have a better understanding of love. If you love really someone, his or her happiness is the thing that most matters. GOOD SENTENCES He little imagined how my heart warmed towards him when I beheld his black eyes withdraw so suspiciously under their brows, as I rode up, and when his fingers sheltered themselves, with a jealous resolution, still further in his waistcoat, as I announced my name. We crept through a broken hedge, groped our way up the path, and planted ourselves on a flower-plot under the drawing-room window. It was beautiful - a splendid place carpeted with crimson, and crimson-covered chairs and tables, and a pure white ceiling bordered by gold, a shower of glass-drops hanging in silver chains from the centre, and shimmering with little soft tapers. Isabella - I believe she is eleven, a year younger than Cathy - lay screaming at the farther end of the room, shrieking as if witches were running red-hot needles into her. The long light hair curled slightly on the temples; the eyes were large and serious; the figure almost too graceful. She, supposing Edgar could not see her, snatched the cloth from my hand, and pinched me, with a prolonged wrench, very spitefully on the arm.<18 Springs> study notes (<半生缘>的读书笔记) Zhang Ailing's always the relationship between the two people, or, more precisely, a combination of the two - marriage - to write a very absurd. Story countless times people will think "If ......" However, in a variety of possibilities N, Zhang will let you see you do not want to see the kind of, and then step by step to the completion of Love deny. Shi Jun and Manzhen how deep love, but he still can not resist the pressure of the family, in time to get married and then Duqi Manzhen quarrel, which eventually led to a nearly 20 years of misunderstanding. Shi-jun at the beginning is very tired Cuizhi, but it has been and she was married to Xilihuchu, two Duku wedding night, and they do not know each other, love each other. ZHU Hong Zifu by their own personally destroyed before the Manzhen but later married their enemies! Shi Jun, Shuhui, Manzhen, Manlu, Cuizhi, each person has his own love Siquguolai people, so why not with the hall toward marriage? In fact, some are accidental, external factors, but the two most misunderstood after Ouqi. Really that great love can conquer all? Ailing behind sneer, a rogue full of laughter and misery. Only when we truly value the people would love a love satire. Kuang behalf of a Prince, "were extremely hot and cold hearts." Probably because of this, she would like to arrange a happy ending: Shi Jun and Manzhen, Shuhui and went through all vicissitudes after Cuizhi again come together. Ailing her to the Talent Could it not be that this is just fooling themselves, but perhaps she also need to give themselves a little bit of comfort in it. Yu-jin many of the pursuit of love, but Suioueran. She likes Manlu, but since Manlu and her impossible, he would pursue Manzhen, Manzhen rejects her, he soon and another was married Miss Shanghai, the feelings of good marriage. If not because of the war, they will always be "happy to live together." Ailing perhaps in tears told us: love less persistent! She has suffered enough to eat! Ailing everywhere came in the Talent. Extracts some very interesting sentence: Women sometimes calm, it is not human nature. And really acting. I am afraid that every woman is a show of. Feelings it is very difficult to deal with such things, not to set aside a refrigerator, that can be maintained for some time it will not be eradicating corruption. She (Manzhen) Once married him (ZHU Hong only), as long, of course, there is no rarity, and even feel that he is Shangledang, like a bowl of shrimp, the shrimp are watching is actually foreign potato done, Wood did not taste the point. Maybe love is not warm, not miss, but the time,become part of their lives. Men are not "talk about" love, in addition to the age when it is , I read a book, the name of the book is《Dr Bethune》. Dr Bethune was a famous doctor From Canada. In 1938, he came to China. At that time , China was at war with Japan. He worked as a doctor in the Chinese army and saved many soldiers’ lives. He worked very hard and became sick. Dr Bethune died in 1939. He was only 49 years old. He was a good man and we remember him today. I think the book is very, very good! Written by Wu Qingxiang Mar. 31,2006 How to do research -------reading after a science paper These days , I am busy preparing my dissertation which is about web usage mining . I read some English papers and learnt much from them . And now , I want to say something about a paper titled “Web Usage Mining :Discovery and Applications of Usage Patterns from Web Data”. This is the first English paper I read about dissertation and gave me great help . This paper is a review about web usage mining. It introduced web usage mining in detail . Although it is a little old for it was published in 2000 , its contents are very useful today . It is organized according to the sequence of web usage mining and the six main parts are introduction which tells me what is web usage mining , the sources and abstraction of web data , the three steps of web usage mining , taxonomy and project survey , websift overview , privacy issues . The third and fourth parts are most important . It had a list of existing project about web usage mining which I saw many times in other papers , but this paper is the one creating this list . Besides , it has been referred for more then twenty times . As we all know that , the higher the referred number is , the m ore important the paper is , so I consider this paper to be an important and successful one in this region. In my opinion , the success of this paper dues to three reasons . The first reason is the profound computer knowledge owned by the authors . Web usage mining relates to many subjects , such as artificial intelligence , ontology , semantic analysis , but the most basic knowledge is computer science . The four authors are all professors of department of computer science and engineering in university of Minnesota . For myself , I am not major in computer science and I am not very good at computers , so I feel a little difficult to understand technologies used in this region. Second , they had read a large number of papers before they wrote this paper . There are fifty nine references listed after main contents . “Stand on the shoulders of giants” , this sentence tell us a truth : one can never successful all by oneself . And what’s more , learn from others can save a lot of time and energy , especially for us new learner . How to learn from others is a skill all of us should master , but learning doesn’t mean copy or plagiary . Other people’s knowledge and production is just our foundation , upon this foundation , we must have our own thoughts and creation. There are many remarks in this paper where referred other’s production. Third , the authors had the experience of developing a web usage mining project . They don’t just engage in idle theorizing , so their comprehension on this issue is greatly profound. They know what we may meet in a real project development and they know how to resolve them . After reading this paper , I also read some other papers written in Chinese . Some of them are not based on real project and can not give useful resolution . Websift is the name of system they developed which can be used to data mining and analysis . I wrote this article not only because it gave me much help in preparing my dissertation , but also because it tells me how to study and how to do research . Honesty and preciseness are two essential making a researcher must have . Har d-working is the necessary condition leading to success . This is just the beginning of my dissertation , I should learn from these four authors , both their knowledge and their attitude to study。《福尔摩斯探案集》的英文读书笔记 Sherlock Holmes, does not need to say you is one world famous, the widely known famous then portrays him is? Is F. Conan doyle, (1859 ~ 1930), English outstanding spying writer of fiction, "Four Signs", "Return Records", "Terrorist Valley" and so on is world famous. "Sherlock Holmes Detective case Collection" mainly says is - - Sherlock Holmes is a village gentleman's descendant, both understands the village the custom, how and understands in the city Holmes through studied, unceasingly the study unceasingly and practices unceasingly only then enable oneself to have the astonishing spying , he carries on each kind of spy both logical, and gathers the reason; He to each kind of case explanation and the judgment only then can rationally, only then cause the question which one all hangs also hangs to be easily solved, only then causes an ancestor to confuse the document to restore justice. Not only this book is fascinating by the inside vivid story, the structure falls extends the fluctuation intense, the plot winding, exciting, soul-stirring, causes me to be unable to put down, but also manifested a meaning famous saying - - “every is the diligent person, all had the spirit which never said die.” Sherlock Holmes is a such person. Although he had become famous at that time in England the spying, but he in unceasingly assiduous has specially rented between a small house nearby English Fine arts Museum, the use material and the opportunity research related spying aspect science and the experience, can cause him to melt all sorts to confuse the group case, finally lets the evil become known in the world. I thought that,Sherlock Holmes life all is studying, studies the spying aspect continuously the science and the experience, his this indomitable spirit, is worth our general young people studying. I like reading this this cause me to profit significantly "Sherlock Holmes Detective case Collection".is what you’ll become. Believe that you are unlimited, that you can do anything you commit to doing, and when you do, your accomplishments will know no bounds. You control your beliefs and that is how you ultimately control your life. It’s all dictated by your attitude. In the final analysis, love and care contain numerous forms, there are love of forgiveness, love of trust, etc. but they all come from your beliefs in life. When someone tells you he’s deceived you, forgive him anyway, when someone tells you what he’s done, trust him anyway, and when you face adversities while chasing your dreams, think about your beliefs, then what hinders you will become a piece of cake in no time. So find out “Olivers” in your life and do as Mr. Brownlow and Mrs. Maylie do: love them and care them, which cost nothing but save much. They enrich those who receive, without impoverishing those who give. They can be certain smallest words or actions, but the memory of them sometimes last forever. Charles Dickens said:“Love makes the world go around.” These immortal words have inspired and will keep on inspiring us to chant the melody of love and to say the prayer of care forevermore. Let us, therefore, enjoy life and treat other people lovingly. TheseComments: Wuthering Heights is a well-written tragedy of love. After reading the whole story, I would like to talk about the main characters of the story—Catherine Earnshaw and Heathcliff. Catherine Earnshaw and Heathcliff do love each other very much, but they do not have the right attitude towards love, which leads to the tragedy. In Catherine’s life, she made a very foolish decision---marrying to Edgar. In fact, her love for Edgar can never be compared to that for Heathcliff. She did so, because she thought the wealth of Edgar would be useful to help Heathcliff. But in reality, it did not work. She did not have a good understanding of love, which is something pure and saint. If anyone add any purpose into love, love itself lost its meaning. Catherine’s wrong decision hurt two people who love her, and even destroyed the happiness of their offspring. Heathcliff is a man full of retaliation. He loved Catherine very much, but what he did, on the contrary, added to the misery of Catherine. In my opinion, if he really loved Catherine, he should not walk into Catherine’s life again after his disappearance. Further more, after the death of Catherine, what Heathcliff did brought agony to Catherine’s daughter, as well as his own son. After reading, I have a better understanding of love. If you love really someone, his or her happiness is the thing that most matters. GOOD SENTENCES He little imagined how my heart warmed towards him when I beheld his black eyes withdraw so suspiciously under their brows, as I rode up, and when his fingers sheltered themselves, with a jealous resolution, still further in his waistcoat, as I announced my name. We crept through a broken hedge, groped our way up the path, and planted ourselves on a flower-plot under the drawing-room window. It was beautiful - a splendid place carpeted with crimson, and crimson-covered chairs and tables, and a pure white ceiling bordered by gold, a shower of glass-drops hanging in silver chains from the centre, and shimmering with little soft tapers. Isabella - I believe she is eleven, a year younger than Cathy - lay screaming at the farther end of the room, shrieking as if witches were running red-hot needles into her. The long light hair curled slightly on the temples; the eyes were large and serious; the figure almost too graceful. She, supposing Edgar could not see her, snatched the cloth from my hand, and pinched me, with a prolonged wrench, very spitLinton lavished on her the kindest caresses, and tried to cheer her by the fondest words; but, vaguely regarding the flowers, she let the tears collect on her lashes and stream down her cheeks unheeding. The period of reflection succeeding this silly action compelled me to admit the necessity of smothering my pride and choking my wrath, and bestirring myself to remove its effects. Her pretty face was wan and listless; her hair uncurled: some locks hanging lankly down, and some carelessly twisted round her head. I notice, when I enter his presence, the muscles of his countenance are involuntarily distorted into an expression of hatred; partly arising from his knowledge of the good causes I have to feel that sentiment for him, and partly from original aversion. I gave him my heart, and he took and pinched it to death, and flung it back to me. There was no sound through the house but the moaning wind, which shook the windows every now and then, the faint crackling of the coals, and the click of my snuffers as I removed at intervals the long wick of the candle. He maintained a hard, careless deportment, indicative of neither joy nor sorrow: if anything, it expressed a flinty gratification at a piece of difficult work successfully executed. Good things lost amid a wilderness of weeds, to be sure, whose rankness far over-topped their neglected growth; yet, notwithstanding, evidence of a wealthy soil, that might yield luxuriant crops under other and favourable circumstances.

《福尔摩斯探案集》的英文读书笔记Sherlock Holmes, does not need to say you is one world famous, the widely known famous then portrays him is? Is F. Conan doyle, (1859 ~ 1930), English outstanding spying writer of fiction, "Four Signs", "Return Records", "Terrorist Valley" and so on is world famous. "Sherlock Holmes Detective case Collection" mainly says is - - Sherlock Holmes is a village gentleman's descendant, both understands the village the custom, how and understands in the city Holmes through studied, unceasingly the study unceasingly and practices unceasingly only then enable oneself to have the astonishing spying , he carries on each kind of spy both logical, and gathers the reason; He to each kind of case explanation and the judgment only then can rationally, only then cause the question which one all hangs also hangs to be easily solved, only then causes an ancestor to confuse the document to restore justice. Not only this book is fascinating by the inside vivid story, the structure falls extends the fluctuation intense, the plot winding, exciting, soul-stirring, causes me to be unable to put down, but also manifested a meaning famous saying - - “every is the diligent person, all had the spirit which never said die.” Sherlock Holmes is a such person. Although he had become famous at that time in England the spying, but he in unceasingly assiduous has specially rented between a small house nearby English Fine arts Museum, the use material and the opportunity research related spying aspect science and the experience, can cause him to melt all sorts to confuse the group case, finally lets the evil become known in the world. I thought that,Sherlock Holmes life all is studying, studies the spying aspect continuously the science and the experience, his this indomitable spirit, is worth our general young people studying. I like reading this this cause me to profit significantly "Sherlock Holmes Detective case Collection".

分2类,1,文章摘抄:随便买本英语故事,搞定 2,生词:抄你家英汉词典

Comments: Wuthering Heights is a well-written tragedy of love. After reading the whole story, I would like to talk about the main characters of the story—Catherine Earnshaw and Heathcliff. Catherine Earnshaw and Heathcliff do love each other very much, but they do not have the right attitude towards love, which leads to the tragedy. In Catherine’s life, she made a very foolish decision---marrying to Edgar. In fact, her love for Edgar can never be compared to that for Heathcliff. She did so, because she thought the wealth of Edgar would be useful to help Heathcliff. But in reality, it did not work. She did not have a good understanding of love, which is something pure and saint. If anyone add any purpose into love, love itself lost its meaning. Catherine’s wrong decision hurt two people who love her, and even destroyed the happiness of their offspring. Heathcliff is a man full of retaliation. He loved Catherine very much, but what he did, on the contrary, added to the misery of Catherine. In my opinion, if he really loved Catherine, he should not walk into Catherine’s life again after his disappearance. Further more, after the death of Catherine, what Heathcliff did brought agony to Catherine’s daughter, as well as his own son. After reading, I have a better understanding of love. If you love really someone, his or her happiness is the thing that most matters. GOOD SENTENCES He little imagined how my heart warmed towards him when I beheld his black eyes withdraw so suspiciously under their brows, as I rode up, and when his fingers sheltered themselves, with a jealous resolution, still further in his waistcoat, as I announced my name. We crept through a broken hedge, groped our way up the path, and planted ourselves on a flower-plot under the drawing-room window. It was beautiful - a splendid place carpeted with crimson, and crimson-covered chairs and tables, and a pure white ceiling bordered by gold, a shower of glass-drops hanging in silver chains from the centre, and shimmering with little soft tapers. Isabella - I believe she is eleven, a year younger than Cathy - lay screaming at the farther end of the room, shrieking as if witches were running red-hot needles into her. The long light hair curled slightly on the temples; the eyes were large and serious; the figure almost too graceful. She, supposing Edgar could not see her, snatched the cloth from my hand, and pinched me, with a prolonged wrench, very spitefully on the arm. Her eyes began to glisten and her lids to twinkle. Her lips were half asunder, as if she meant to speak, and she drew a breath; but it escaped in a sigh instead of a sentence. My love for Linton is like the foliage in the woods: time will change it, I’m well aware, as winter changes the trees. My love for Heathcliff resembles the eternal rocks beneath: a source of little visible delight, but necessary. There was a violent wind, as well as thunder, and either one or the other split a tree off at the corner of the building: a huge bough fell across the roof, and knocked down a portion of the east chimney-stack, sending a clatter of stones and soot into the kitchen-fire. And her teeth chattered as she shrank closer to the almost extinguished embers. It had got dusk, and the moon looked over the high wall of the court, causing undefined shadows to lurk in the corners of the numerous projecting portions of the building. A ray fell on his features; the cheeks were sallow, and half covered with black whiskers; the brows lowering, the eyes deep-set and singular. Linton eyed him with a droll expression - half angry, half laughing at his fastidiousness. It was about the period that my narrative has reached: a bright frosty afternoon; the ground bare, and the road hard and dry. Linton lavished on her the kindest caresses, and tried to cheer her by the fondest words; but, vaguely regarding the flowers, she let the tears collect on her lashes and stream down her cheeks unheeding. The period of reflection succeeding this silly action compelled me to admit the necessity of smothering my pride and choking my wrath, and bestirring myself to remove its effects. Her pretty face was wan and listless; her hair uncurled: some locks hanging lankly down, and some carelessly twisted round her head. I notice, when I enter his presence, the muscles of his countenance are involuntarily distorted into an expression of hatred; partly arising from his knowledge of the good causes I have to feel that sentiment for him, and partly from original aversion. I gave him my heart, and he took and pinched it to death, and flung it back to me. There was no sound through the house but the moaning wind, which shook the windows every now and then, the faint crackling of the coals, and the click of my snuffers as I removed at intervals the long wick of the candle. He maintained a hard, careless deportment, indicative of neither joy nor sorrow: if anything, it expressed a flinty gratification at a piece of difficult work successfully executed. Good things lost amid a wilderness of weeds, to be sure, whose rankness far over-topped their neglected growth; yet, notwithstanding, evidence of a wealthy soil, that might yield luxuriant crops under other and favourable circumstances. He surveyed the carved front and low-browed lattices, the straggling gooseberry-bushes and crooked firs, with solemn intentness, and then shook his head: his private feelings entirely disapproved of the exterior of his new abode. It was a close, sultry day: devoid of sunshine, but with a sky too dappled and hazy to threaten rain. Catherine’s face was just like the landscape - shadows and sunshine flitting over it in rapid succession; but the shadows rested longer, and the sunshine was more transient; and her poor little heart reproached itself for even that passing forgetfulness of its cares

英语杂志的读书笔记

1<小王子>英语读后感[日期:2007-05-10] [字体:大 中 小] the Little Prince – A Tale of Love and Life Title: the Little Prince Author: Antoine de St-Exupery Main Characters: the little prince, the pilot, the rose, the fox, the snake, etc. Despite I’ve not in my childhood yet, I still prefer reading fairy-tale stories. the tales, which accompany with me in my old days, often make me think of some precious experience and sensation which only belong to children. This summer I’ve review this kind of tale, which was published in 1940. It’s the world-famous fairy-tale by the French author, Antoine de St-Exupery, The Little Prince. As many other fairy-tales, the outline of The Little Prince is not very complex. “I”, the narrator of the story, is a pilot whose plane has something wrong and lands in the Sahara. In this occasion, the pilot makes the acquaintance of the little prince, a little boy from another planet, the Asteroid B612. The little prince has escaped from his tiny planet, because he has some quarrel with a rose, which grows on his planet. In that case he left his own planet and took an exploration at some neighbor asteroids. On his all-alone journey, the little prince meets different kinds of people, which includes a king, a conceited man, a tippler, a businessman, a lamplighter and a geographer. From these people he gets a conclusion that the grown-ups are very odd. Following the instruction of the geographer, he descends in the Sahara, on the earth. Traveling on the earth, the little prince, who sees a garden of five-thousand roses, is overcome with astonishment and sadness, as he considers his rose is unique in the universe before. At that time a fox appears. The fox, who tell the little prince about the meaning of the word “tame”, becomes his new friend. At the time to say farewell, the fox makes him know that his rose is unique because she is his rose and tamed by him. From that the little prince begins to treasure friendship and be responsible to his rose. At the anniversary day of his descent of the earth, rejecting the pilot’s advice, he goes back to his own planet by bite of a snake. “It’s too far. I can not carry this body with me. It’s too heavy.” he said. He tells his friend, the pilot, he must be responsible for his rose, so he has to go back. At the end the author doesn’t tell us the ending directly. Maybe it’s more significant for us to imagine, and for more, think over. One of the important characters is the rose. Growing on the planet, she is very beautiful, but her coquetry and vanity suffer the little prince a lot. In spite of they love each other, he soon becomes unhappy. On the time of his departure, he just knows she certainly loves him. The character of the little prince actually represents the children, and their native thoughts and deeds. On the contrary, the inhabitants on the other planets, such as the king, the businessman and the conceited man, they also reflect the defects in the grown-up’s world. The real theme of this fairy-tale with a little sadness, I guess, is the consequence of pure love and friendship in our lives, but not others “matters of consequence” of the grown-ups. Unbelievable, this little book moved me a lot. I seldom think about the true meaning of love and life before. Well, now I can say, with my short sixteen-year’s life experience, it’s like the stars in the sky that lit my heart. The little prince is not only an ordinary fairy-tale for children, but also for grown-ups, and our teenagers. Nevertheless, when I read this book, I feel a little sad – about ourselves, whom are losing more and more innocence2只有这篇最好。。。Yesterday, I read a book, the name of the book is《Dr Bethune》. Dr Bethune was a famous doctor From Canada. In 1938, he came to China. At that time , China was at war with Japan. He worked as a doctor in the Chinese army and saved many soldiers’ lives. He worked very hard and became sick. Dr Bethune died in 1939. He was only 49 years old. He was a good man and we remember him today. I think the book is very, very good!3雾都孤儿 英文读后感 Learn to love and care Here I am sitting on a couch alone, thinking about what I have just finished reading with tears of sadness filling my eyes and fire of indignation filling my heart, which revived my exhausted soul that has already been covered by the cruelty and the selfishness of the secular world for a long time. It is truly what I felt after reading Oliver Twist, written by the prominent British author Charles Dickens. the resonance between me and the book makes me feel not only the kindness and the wickedness of all the characters in the novel, but what this aloof society lacks, and what I lack deep inside. These supreme resources I’m talking about right now are somewhat different from minerals, oil that we usually mention. They’re abstract like feelings, and some kinds of spiritual stimulation that all of us desire anxiously from one another —— love and care. Those charitable figures whom Dickens created in the novel are really what we need in life. They showed love and care to others, just as the gentle rain from the sky fell upon the earth, which was carved into my heart deeply. Mr. Brownlow is one such person. the other day he had one of his elaborate watches stolen by two skilled teenage thieves, Artful Dodger and Charley Bates, and thought naturally it was Oliver, who was an orphan and forced to live with a gang of thieves, that had done it because he was the only one near by after the theft had taken place. Being wrathful, he caught Oliver, and sent him to the police station where the ill-tempered, unfair magistrates worked. Fortunately for him, Oliver was proved innocent by one onlooker afterwards. With sympathy, Mr. Brownlow took the injured, poor Oliver to his own home. There Oliver lived freely and gleefully for some months as if he were Mr. Brownlow’s own son. One day, however, Mr. Brownlow asked Oliver to return some books to the bookseller and to send some money for the new books that he had already collected. The thief Oliver once stayed with kidnapped him. After that he disappeared in Mr. Brownlow’s life. Searching for a while, Mr. Brownlow had to believe the fact that he had run away with his money. But dramatically, they came across each other again a few years later. Without hesitation, Mr. Brownlow took Oliver home for the second time not caring if he had done something evil. Perhaps most of us would feel confused about Mr. Brownlow’s reaction. But as a matter of fact, this is just the lesson we should learn from him. Jesus said in the Bible. “Forgive not seven times, but seventy-times seven.” Why is that? Because forgiveness is our ability to remove negative thoughts and neutralize them so our energy may be spent on doing what we came here for. We cannot move forward in our future if past issues cloud our thinking. Stop put Mr. Brownlow into the list of your models. Always give people a second chance no matter what they might have done. That’s also a substantial part of loving and caring others. then there are Mrs. Maylie and Rose, Oliver’s other benefactors. Maybe the reason they loved and cared Oliver was not because of forgiveness. In my point of view, it was trust. They had faith in Oliver when he was considered to be a filthy burglar who tried to break the front door of Maylie’s at midnight. But this wasn’t how these two ladies saw the whole thing. They denied Oliver’s crime immediately and listened attentively to Oliver’s own description of his miserable life. They were deeply touched by Oliver’s strong perseverance and astonishing vitality. Accordingly, they remedied Oliver’s body and heart and turned him into a different boy. He began to wear appropriate and clean suits which were tailor-made for him and receive education. As far as we can see, it is trust that helps us all live together without precaution. Sometimes trust can even lead us to miracles, which we often expect to come about, so why not trust? Trust yourself, trust others, and you’ll salute miracles every single day. In the novel, though the young Oliver again and again fell for conspiracies of those hideous thieves, who tried to torture Oliver’s body and poisoned Oliver’s heart intensely, he always lived on and tried hard to seek for his own life. Then I realized what supported him all through were actually beliefs. In most cases, what you believe is what you’ll become. Believe that you are unlimited, that you can do anything you commit to doing, and when you do, your accomplishments will know no bounds. You control your beliefs and that is how you ultimately control your life. It’s all dictated by your attitude. In the final analysis, love and care contain numerous forms, there are love of forgiveness, love of trust, etc. but they all come from your beliefs in life. When someone tells you he’s deceived you, forgive him anyway, when someone tells you what he’s done, trust him anyway, and when you face adversities while chasing your dreams, think about your beliefs, then what hinders you will become a piece of cake in no time. So find out “Olivers” in your life and do as Mr. Brownlow and Mrs. Maylie do: love them and care them, which cost nothing but save much. They enrich those who receive, without impoverishing those who give. They can be certain smallest words or actions, but the memory of them sometimes last forever. Charles Dickens said:“Love makes the world go around.” These immortal words have inspired and will keep on inspiring us to chant the melody of love and to say the prayer of care forevermore. Let us, therefore, enjoy life and treat other people lovingly. These principles are the roots and foundations of beliefs supporting this article and our mission together. 4简·爱 英文读后感(初中组一等奖) Jane Eyre — A Beautiful Soul Jane Eyre, is a poor but aspiring, small in body but huge in soul, obscure but self-respecting girl. After we close the covers of the book, after having a long journey of the spirit, Jane Eyre, a marvelous figure, has left us so much to recall and to think: We remember her goodness: for someone who lost arms and blinded in eyes, for someone who despised her for her ordinariness, and even for someone who had hurt her deeply in the past. We remember her pursuit of justice. It’s like a companion with the goodness. But still, a virtuous person should promote the goodness on one side and must check the badness on the other side. We remember her self-respect and the clear situation on equality. In her opinion, everyone is the same at the God’s feet. Though there are differences in status、in property and also in appearance, but all the human being are equal in personality. We also remember her striving for life, her toughness and her confidence… When we think of this girl, what she gave us was not a pretty face or a transcendent temperament that make us admire deeply, but a huge charm of her personality. Actually, she wasn’t pretty, and of course, the ordinary appearance didn’t make others feel good of her, even her own aunt felt disgusted with it. And some others even thought that she was easy to look down on and to tease, so when Miss Ingram met Jane Eyre, she seemed quite contemptuous, for that she was obviously much more prettier than ‘the plain and ugly governess’. But as the little governess had said: ‘Do you think, because I am poor, obscure, plain, and little, I am soulless and heartless? You think wrong!’ This is the idea of equality in Jane Eyre’s mind. God hadn’t given her beauty and wealth, but instead, God gave her a kind mind and a thinking brain. Her idea of equality and self-respect impress us so much and let us feel the power inside her body. In my mind, though a person’s beauty on the face can make others once feel that one is attractive and charming, if his or her mind isn’t the same beautiful as the appearance, such as beauty cannot last for, when others find that the beauty which had charmed them was only a falsity, it’s not true, they will like the person no more. For a long time, only a person’s GREat virtue, a noble soul, a beautiful heart can be called as AN EVERLASTING BEAUTY, just as Kahill Gibran has said, that ‘Beauty is a heart enflamed and a soul enchanted’. I can feel that how beauty really is, as we are all fleshly men, so we can’t distinguish whether a man is of nobleness or humbleness, but fleshly men, so we can’t distinguish whether a man is of nobleness or humbleness, but as there are great differences in our souls, and from that, we can know that whether a man is noble or ordinary, and even obscure, that is, whether he is beautiful or not. Her story makes us thinking about life and we learn much from her experience, at least, that is a fresh new recognition of the real beauty.

Ihavereadinthoseidledays,.我就只写一篇给你一个范例,另一篇你应该照着写,无论如何还是要靠自己。脑力劳动是简单劳动的倍增,一定要给好评啊。

品味完一本名著后,你有什么领悟呢?需要写一篇读书笔记好好地作记录了。到底应如何写读书笔记呢?以下是我帮大家整理的英语读书笔记,欢迎大家分享。

1. 符号笔记

就是用不同形状或不同颜色的线条、图形在书刊上作出标记。有时还可以配合符号写上简要的几个字使符号的意义更具体明确。

这种笔记一般在初次阅读时使用目的是引起注意。因为在阅读过程感到有些问题须作进一步思考或者要设法记住它便随手标示出来准备回过头来再仔细研究。

必须强调的是书刊要是属于自己的才能在上面打上各种标记。如果书刊是图书馆或朋友的藏书切忌使用这种形式。常见有人在借来的书上面乱写乱画这种举动的用意可能借此炫耀学识但在别人看来这些圈圈点点刻画出一个丑陋的灵魂令人恶心。一个自尊自重的人是不该去做这种蠢事的。

符号笔记的各种符号各代表什么意思由自己掌握。但要注意:各符号使用前要加以设计线条和图形的含义要固定阅读自始至终都要前后一致不能一天一变否则反而把自己弄糊涂了。使用的符号不可过多这样才能保证一打开圈点过的书就能看明白。还要注意圈点和勾划的地方也不宜过多通篇都加了五花八门的记号反而起不到突出重点的作用。

2. 批注笔记

批注笔记就是在书眉上写上校文、订误、提示、心得、评语等眉批或在原文后面加尾批在行与行之间加行批在正文两边加旁批在佳妙处加旁点在最精警处加旁圈。这类笔记的好处是随读随写不受约束往往迸发出思想的火花。写得好的批注笔记小而精见解独到一语破的能启发顿悟即所谓“思理入妙要言不繁。”这样的批注是哲学思辩性与文学精炼性的统一不但于笔记者本人有回味的价值其他读者亦以一睹为快。

批注时应该做到既言之有物又简明扼要。批语要有分析不管是褒是贬都应该说出点根据来。但批语也不应过长啰哩啰唆地说不到点子上也不好。

和符号笔记一样这种形式也是当书刊是属于自己时才适用。

3. 摘抄式笔记

就是把原文重要的语句、数据、公式、定理、精彩段落、精辟的论述、佳句、警句或重要的史实、资料等摘录下来甚至全抄原文以便日后查检。关于词句、个别论点、个别事物的摘录则宜用卡片或活页纸的形式以便于分类保存查检;长篇文章的详细抄写宜用笔记本的形式可多备几个笔记本按需要分门类分别抄写。更为省事的就是将这些文字(或图画)剪下来帖在笔记本或不用的杂志上。如果书刊不是自己的则可以先复印后剪贴。采用摘抄式笔记须注意:

(1) 摘抄那些精彩、有价值、有必要的内容。

(2) 录后要经过核对注意与原文相符甚至标点符号也要与原文一样否则就有可能把作者的原意弄错。

(3) 摘抄前后或中间有所省略要用省略号表示。如果遇上原文已有的省略号要加括号注明“(省略号为原文已有)”以便于区别。

(4) 一定要在抄录(或剪贴)后注明资料的来源如书名或刊名、编著者、出版社、出版年月等需要时可查考原文。

(5) 使用卡片摘抄资料时一张卡片只能记一条材料否则不便于分类也不便于检索。

(6) 如果能在抄录后随时写一点体会、感想可以加深自己对原文的理解。

On summer vacation of this year, I studied in novel " old man and sea " ofHemingway , famouswriter of . ,. I admire the old fishermans will in thenovel very much, he lets me understand that a person must have unremittingspirit, could succeed . What the novel is described is an old fisherman almostthe sixty years old, when go to sea and fish alone once, have angled to a bigfish, but can not draw. After tough fisherman and fish have socialized for a fewdays, just find this is a big Malins fish which exceeds several times of onesown fishing boat, though know perfectly well that it is very difficult to win ,does not give up yet.

Because big Malin fish fishlike smell of wound attract odd herds of sharkvie for the foodagain later, but the old man is still unwilling to give up likethis, stress the tight encirclement finally , take the large fish back tofishing port , let other fishmen admire it endlessly. The old fisherman thinksthat as I read ": It is really too close from here to coast, perhaps there arebigger fish in the farther place ……" When,admire very much because this oldfisherman in the persons, because play not for some fishing he already at thismoment I, but he is not satisfied with the existing state of affairs , butadvance towards greater goal.

Seeing us again, meet some little difficulties at ordinary times , all ofus complain bitterly. We are the future of the motherland, should be asambitious as this old man, go to pursue well , greater goal. Read as me " bigMalin fish is it enclose light fishing boat move about , is it get mast to twinecable fast to begin, old man right hand hold steel fork high , jump out in aflash , affording to try ones best above water in it, a sound of wail hasfinished the life of the loud fish, it floats on the surface of water silently……"When,the I one heart is too fall like pieces of stone not big. I admire thatkind of fearing of the old man at all , unremitting spirit very much, thoughknow rivals strength is very strong , but he has not shrunk back at all , meetsthe difficulty. Just because there is this kind of spirit, the old fisherman hasobtained the victory of the trial of strength of this life and death. We shouldstudy the old fishermans spirit too in life, do the thing and is not afraid ofthe difficulty , could achieve success . Read big blood offensive smell of fishsmell one shark , fall over each other to visit to vie for the food, left handof old man pull a muscle just, he can only use right hand, can weapon attackedto used for defend oneself with stick , mouth of swordfish that catcheverything, and has driven away this herd of shark finally. But big meat of fishtake into big half already, but old man criticize ones own left hand " when thework this when have a rest " humorously also, I am subdued by old mansoptimistic spirit too.

In life, some losses are unavoidable, we should treat the optimisticattitude , cant worry about petty gain or loss . Finally, the novel sees with ateenager that old fisherman has 18 feet of big long Malins fish totally in thetolerance , the ones that have described this fish are enormous again, provethat old fishermans difficulty overcome is big, than ordinary. Old fishermansspirit that makes great efforts to struggle fearless of danger and difficultythat the novel has been extolled, we should be like him too, can t be satisfiedwith the current situation , should be positive upwards, it should beunremitting to do anything, it must not give up halfway to meeting difficultyshould meet the difficulty. Only in this way, we could obtain greater successand victory .

《现代中学英语教师素养》这是一本集中学英语教师综合教学技能指导的教材,课堂用语篇针对英语教师语言基本功要求,编写了英语课堂常用语,如:课前准备,课中提问,教师指令、演示、评价语言等,指导教师准确并流利地运用英语组织教学。在附录部分还为教师提供了几百条与教学有关的校园用语。

通过阅读,我深深感受到作为一名中学英语教师,仅具备专业方面的知识是远远不够的。中学英语教育的重点是给孩子们提供一个学习英语的机会,打下较好的英语基础,这包括了学习兴趣的培养和正确的学习方法的掌握。

以教学原则和方法来提高课堂教学的组织能力和实践能力。兴趣是最好的老师,它对英语学习起着积极的推动作用。有了兴趣就有了一个自主学习英语的动机,中学生学习英语的动机一旦被激发,就会用积极主动的态度对英语进行学习和探索,兴趣也就越浓.在遇到困难的情况下,会更有意志力。教师不仅要有综合的教学技能,还要有语言的示范能力。

教学技能是评价教师的核心技能,它是指教师如何教的技能,具体地说就是指教师对教学设计,课堂活动实践,课堂教学组织和在课内外充分展示英语在交流中的工具性的能力。目前中学英语教材的内容与学生的学习和生活有密切联系,主要是以趣味性最强的“情景会话”为主。

教学生唱他们喜欢的英语歌曲,会画形象的简笔画,会制作美丽多样的幻灯片,会以丰富的表情,协调的动作表达意义或有感情,会组织丰富多彩的活动,能熟练运用多媒体辅助教学才能把学生的学习兴趣激发出来。在英语教学中,听、说、读、写既是英语教学的目的,又是英语教学手段。要对学生进行这几方面的基本训练,教师要有过硬的基本功:

(1)教师的语音语调要标准,纯正,流利;

(2)有一定的口语能力,能用简练、准确的语言组织课堂教学;

(3)书设计合理,字迹工整规范。一个中学英语教师应在教学工作中充满生机和活力,富有创新意识和超前意识,对待教学实践中所遇到问题应经常反思,并保持探索的习惯。创新在本质上是一种超越,要越过传统和现实以及自我的障碍。教师如果富有创新意识和创新能力,能使学生的创造能力在潜移默化中不断提高。 中学英语教师在教学过程中会遇到很多意想不到的问题,这就要求中学英语教师进行反思。上完一节课后,静静地坐在办公桌前,从容地整理自己的教学思路,反思自己的教学行为,总结自己的教学得失。使自己的教学更上一个台阶!

1学外语无捷径。

尽管不能否认,好的教材,辅助设备,老师,环境,以及个人的恒心乃至天分,都对学好外语有一定作用。然而绝不存在一种超越一切普通方法的神招妙术。国内近二十年来流行过无数的国外英语教材和五花八门的学习方法,然而无不是昙花一现。常识和专家早就告诉我们:学外语和学其他一种技能一样,只能靠日积月累,无论什么方法都一样。

2"成功"与否取决于具体目地。

十个学外语的人大概就有十种不同的目地。例如考级,职称,学分,工作需要,留学,进入外企,上网浏览,乃至于看懂产品说明书等等。目的不同,所要投入的`时间和精力也大不相同。例如对于一个受过中等以上教育,除了"ABC"之外基本没有英语基础的人,看懂简短的英语的产品说明书也只需半小时。要通过英语六级则需三至五年时间(依上述条件的不同而异)。若要达到和自己的母语一样的水平,唯一的办法就是终生学习,天天使用。

3学习的方法和侧重点也取决于学习的目标。

我感到国内目前流行的英语教学方式太强调听,说,读,写面面俱到的训练。其实绝大多数英语学习者是没有或很少有机会"说"和"写"的。因此这种训练往往是事倍功半。因为学得再好不用很快就忘记了。对于绝大多数人来说,"读"是唯一有实际效用,也是唯一能够尽快掌握的技能。

4只要有明确的目标和兴趣,假以时日,任何人都可以学好一门甚至多门外语。

总而言之,从我个人的经历看,学好英语主要是兴趣和目标。这和做任何事没什么两样。很多人一开始兴趣浓厚,可渐渐就兴味索然了。这主要是缺乏明确的目标和动力。我开始学英语的目标是读懂简写本的英文小说,后来变成读懂英文原著。后来又希望能听懂英语广播,再后来又想能和外国人自由交谈。这期间当然还有许多小的阶段性目标。在每一个目标达到之后,你都会有一种成功的乐趣。如果漫无目的,或者好高鹜远,就会很快感到没趣或挫折。这是大多数人不能坚持下去的根本原因。至于什么教材,什么方法,都是些很次要的因素。其实这主要是因为其间断断续续,未能很好地坚持下去所至。因此,只有抱着浓厚的兴趣和目确的目标,任何语言都是可以学好的。

商务英语口语实训已经结束了,通过为期两周的学习,我受益匪浅,口语能力得到了一定的提高,同时还学到了许多英语知识。 本实训旨在使学生更加重视英语口语训练并掌握口语表达的有效技巧,使学生进一步强化英语口语能力以适应职业的需要,从而培养较强的商务英语口语实际交际能力。通过本实训,介绍几种有效提高听力和口语的学习方法,力图克服学生开口难的畏惧心理,最终为学生提高商务英语的应用能力、增强商务环境下的英语口头沟通能力提供具有建设性的语言学习启示,从而建立起具有持续性的语言学习能力。

本次商务英语口语实训主要学习了国际音标和情景剧练习。通过这两大部分的训练,培养了我们用英语朗读各种题材书面材料的能力,培养我们在没有文字凭借的情况下用英语表达自己的观点的能力,清楚而逻辑的论证自己的观点的能力,培养在特定的商务情境下不借助文字辅助资料进行连贯而得体的交谈的能力。 实训要求我们认真参与、刻苦训练,在准备阶段能运用各种工具解决所遇到的问题,必要时能进行成功地团结合作,在检查中能自如发挥,独立完成所要求的任务。

学习的第一大部分是国际音标。标准英语中共有48个音标,其中20个为元音音标,28个辅音音标。发音时声带振动且气流在通路上不受发音器官阻挡的是元音。发音时气流在通路上受到发音器官阻挡的是辅音。老师首先讲解了基础音标的读法,通过重新学习语音音标,让我对音标有了新的认识,发现了我以前在读音标时存在许多错误。对于口语中常出现的惯例性的特定读法,老师也给与我们及时的改正。让我们的英语口语更流畅,更标准。 在学习了基本音标的基础上,有根据这些音标列举出常见的单词、短语、例句,让我们能更好的消化这一读音,让我们的发音更标准。 通过音标的学习让我认识到准确的学习音标为我的英语口语发音打下了良好的基础,成为我学习英语的优势。通过英语音标记单词是快速记背单词的最有效的一种方法。如果熟练掌握了英语音标发音的规律,就能很好的背下单词。通过基础语音训练让我确信它确实带给我很大的改变,可以培养我的语感。而英语学习的最高境界就是语感的形成。这不仅让我们的口语变得更流畅、标准,也会在我们的英语笔试考试中起到极其重要的作用。

学习的第二大部分是商务英语情景剧练习。第一章《interview》包括的内容主要是能够流利、准确的说出选择一份工作原因,在面试时最重要的是什么,

在面试时应做的准备工作,包括:面试前、面试中、面试后。 通过面试的口语对话练习,让我了解到面试时的常用语。通过把学到的英语知识运用到实际中,锻炼了我们的口语能力。同时面试也是我们步入社会的第一步,对我们的将来起着极其重要的作用。第二章《reception and visit》学习的内容主要是如何向外宾致欢迎词,如何与外商进行对话,以及与外商讨论公司合作的有关事宜。 通过学习这一部分的知识,使客人更好地了解我们的公司,相信我们的公司,才能更好的进行交流合作。第三章《meeting and organization》学习的主要内容是组织会议的流程,包括会议的开始,回顾过去,陈述会议目标,重申会议重点,提醒大家注意时间,评论与反馈,结束会议等等。第四章《negotiation》主要讲的是谈判的一些技巧,比如如何开始谈判,如何理解和赞同对方或反对和不赞同对方,如何进行讨价还价,如何结束谈判等等。第五章《marketing and sales》市场销售是对外贸易也是商务活动中重要组成部分,其中包括市场调查、产品介绍、销售产品、售后服务等方面。只有进行良好的市场调查才能更好的销售商品。

确的介绍产品,并安排正确的销售手段、提供最好的售后服务。只有做好这些,才能销售好商品。第六章《advertising and public relations》主要讲了公司怎样去做一些广告宣传,比如如何确定广告的目标和战略,如何制定广告的预算,如何设计广告的信息及如何处理公关关系等等。第七章《business telephone》主要讲的是当你不能亲自前往时,电话可以帮助你实现预定宾馆房间、进行商务预约、寻求商品信息、上午留言等方面的要求。,这样既可以节约时间,又可以不影响到商务活动。同时也学习了如何根据传真的信息进行电话通话,如何在与外国客户的交谈中获取更多的信息。第八章《business dinner》这一课主要学习的是餐桌上如何点餐以及正确的餐桌礼仪。 良好的餐桌礼仪能够给我们的顾客留下良好的印象,获得更多的青睐。给我们带来无限的商机。第九章《business presentation》在进行产品介绍前要通过三步选好自己的主题。一是确定为什么要选择这件商品,既要容易表达也要有足够的特点。二是要明确听众是什么类型。如果是同行,就要提供更多的信息。如果只是顾客,就要提出吸引他们的地方。三是明确听众知道些什么关于产品的知识,想知道些什么。通过这些过程,一定可以做出吸引人眼球的产品介绍会。

经过为时两个周的商务英语口语实训,通过主题介绍、情景对话、单词注解、常用句型、阅读材料、听力材料等手段进行训练,让我进一步的掌握了口语表达的有效技巧,提高了商务英语口语实际交际能力。培养了我用英语朗读各种题材

书面材料的能力,培养了我在没有文字凭借的情况下用英语表达自己的观点的能力,清楚而用逻辑的论证自己的观点的能力,培养在特定的商务情境下不借助文字辅助资料进行连贯而得体的交谈的能力。使我能够在应聘、接待(访问)、销售、商务电话、商务会餐、产品介绍会等方面熟练地运用学过的知识,提高了商务英语口语实际交际能力。同时语感的培养也极大的提高了我的英语笔试水品,有利于英语成绩的提高。

英语专业毕业论文读书笔记模板

自己总结的哦、、要给分哦、、, I read a book, the name of the book is《Dr Bethune》.Dr Bethune was a famous doctor From Canada. In 1938, he came to China. At that time , China was at war with Japan. He worked as a doctor in the Chinese army and saved many soldiers’ lives. He worked very hard and became sick. Dr Bethune died in 1939. He was only 49 years old. He was a good man and we remember him think the book is very, very good!2. Yesterday, I read a book, the name of the book is《Dr Bethune》.Dr Bethune was a famous doctor From Canada. In 1938, he came to China. At that time , China was at war with Japan. He worked as a doctor in the Chinese army and saved many soldiers’ lives. He worked very hard and became sick. Dr Bethune died in 1939. He was only 49 years old. He was a good man and we remember him think the book isvery good!3. Twenty Thousand Leagues under the Sea 海底两万里Story started in 1866. Aronnax, a natural historian, was studying for a large monster under the sea. At that time, the monster’s massagers were traveling around the world. After the investigation, he would return from aboard. And then he received an invitation from sea forces of America. So he was going to make the monster die Brown Eyes 棕眼 Peter and Susan arrived at their hotel in Lea-on-Sea. They always visit a beautiful island every year. But this time, they meet a man who pretends to be Peter. He has the same face as Peter by his mask. He is Stephen Griggs. He killed Susan and takes out his mask, and then gives Peter the gun! In this way, peter was caught by the Surfer! 冲浪好手 Nick is a good surfer. He wants to go to Australia for three months. But his parents don’t like his plan. They want Nick to go to college. But Nick still tries his best to make his parents agree. Because he wants to join an important surfing competition there. Later Nick join another surfing competition, and he win the first price——a thousand pounds! Then his father agrees with Nick’s plan, and affords his plane ticket!

品味完一本名著后,你有什么领悟呢?需要写一篇读书笔记好好地作记录了。到底应如何写读书笔记呢?以下是我帮大家整理的英语读书笔记,欢迎大家分享。

1. 符号笔记

就是用不同形状或不同颜色的线条、图形在书刊上作出标记。有时还可以配合符号写上简要的几个字使符号的意义更具体明确。

这种笔记一般在初次阅读时使用目的是引起注意。因为在阅读过程感到有些问题须作进一步思考或者要设法记住它便随手标示出来准备回过头来再仔细研究。

必须强调的是书刊要是属于自己的才能在上面打上各种标记。如果书刊是图书馆或朋友的藏书切忌使用这种形式。常见有人在借来的书上面乱写乱画这种举动的用意可能借此炫耀学识但在别人看来这些圈圈点点刻画出一个丑陋的灵魂令人恶心。一个自尊自重的人是不该去做这种蠢事的。

符号笔记的各种符号各代表什么意思由自己掌握。但要注意:各符号使用前要加以设计线条和图形的含义要固定阅读自始至终都要前后一致不能一天一变否则反而把自己弄糊涂了。使用的符号不可过多这样才能保证一打开圈点过的书就能看明白。还要注意圈点和勾划的地方也不宜过多通篇都加了五花八门的记号反而起不到突出重点的作用。

2. 批注笔记

批注笔记就是在书眉上写上校文、订误、提示、心得、评语等眉批或在原文后面加尾批在行与行之间加行批在正文两边加旁批在佳妙处加旁点在最精警处加旁圈。这类笔记的好处是随读随写不受约束往往迸发出思想的火花。写得好的批注笔记小而精见解独到一语破的能启发顿悟即所谓“思理入妙要言不繁。”这样的批注是哲学思辩性与文学精炼性的统一不但于笔记者本人有回味的价值其他读者亦以一睹为快。

批注时应该做到既言之有物又简明扼要。批语要有分析不管是褒是贬都应该说出点根据来。但批语也不应过长啰哩啰唆地说不到点子上也不好。

和符号笔记一样这种形式也是当书刊是属于自己时才适用。

3. 摘抄式笔记

就是把原文重要的语句、数据、公式、定理、精彩段落、精辟的论述、佳句、警句或重要的史实、资料等摘录下来甚至全抄原文以便日后查检。关于词句、个别论点、个别事物的摘录则宜用卡片或活页纸的形式以便于分类保存查检;长篇文章的详细抄写宜用笔记本的形式可多备几个笔记本按需要分门类分别抄写。更为省事的就是将这些文字(或图画)剪下来帖在笔记本或不用的杂志上。如果书刊不是自己的则可以先复印后剪贴。采用摘抄式笔记须注意:

(1) 摘抄那些精彩、有价值、有必要的内容。

(2) 录后要经过核对注意与原文相符甚至标点符号也要与原文一样否则就有可能把作者的原意弄错。

(3) 摘抄前后或中间有所省略要用省略号表示。如果遇上原文已有的省略号要加括号注明“(省略号为原文已有)”以便于区别。

(4) 一定要在抄录(或剪贴)后注明资料的来源如书名或刊名、编著者、出版社、出版年月等需要时可查考原文。

(5) 使用卡片摘抄资料时一张卡片只能记一条材料否则不便于分类也不便于检索。

(6) 如果能在抄录后随时写一点体会、感想可以加深自己对原文的理解。

On summer vacation of this year, I studied in novel " old man and sea " ofHemingway , famouswriter of . ,. I admire the old fishermans will in thenovel very much, he lets me understand that a person must have unremittingspirit, could succeed . What the novel is described is an old fisherman almostthe sixty years old, when go to sea and fish alone once, have angled to a bigfish, but can not draw. After tough fisherman and fish have socialized for a fewdays, just find this is a big Malins fish which exceeds several times of onesown fishing boat, though know perfectly well that it is very difficult to win ,does not give up yet.

Because big Malin fish fishlike smell of wound attract odd herds of sharkvie for the foodagain later, but the old man is still unwilling to give up likethis, stress the tight encirclement finally , take the large fish back tofishing port , let other fishmen admire it endlessly. The old fisherman thinksthat as I read ": It is really too close from here to coast, perhaps there arebigger fish in the farther place ……" When,admire very much because this oldfisherman in the persons, because play not for some fishing he already at thismoment I, but he is not satisfied with the existing state of affairs , butadvance towards greater goal.

Seeing us again, meet some little difficulties at ordinary times , all ofus complain bitterly. We are the future of the motherland, should be asambitious as this old man, go to pursue well , greater goal. Read as me " bigMalin fish is it enclose light fishing boat move about , is it get mast to twinecable fast to begin, old man right hand hold steel fork high , jump out in aflash , affording to try ones best above water in it, a sound of wail hasfinished the life of the loud fish, it floats on the surface of water silently……"When,the I one heart is too fall like pieces of stone not big. I admire thatkind of fearing of the old man at all , unremitting spirit very much, thoughknow rivals strength is very strong , but he has not shrunk back at all , meetsthe difficulty. Just because there is this kind of spirit, the old fisherman hasobtained the victory of the trial of strength of this life and death. We shouldstudy the old fishermans spirit too in life, do the thing and is not afraid ofthe difficulty , could achieve success . Read big blood offensive smell of fishsmell one shark , fall over each other to visit to vie for the food, left handof old man pull a muscle just, he can only use right hand, can weapon attackedto used for defend oneself with stick , mouth of swordfish that catcheverything, and has driven away this herd of shark finally. But big meat of fishtake into big half already, but old man criticize ones own left hand " when thework this when have a rest " humorously also, I am subdued by old mansoptimistic spirit too.

In life, some losses are unavoidable, we should treat the optimisticattitude , cant worry about petty gain or loss . Finally, the novel sees with ateenager that old fisherman has 18 feet of big long Malins fish totally in thetolerance , the ones that have described this fish are enormous again, provethat old fishermans difficulty overcome is big, than ordinary. Old fishermansspirit that makes great efforts to struggle fearless of danger and difficultythat the novel has been extolled, we should be like him too, can t be satisfiedwith the current situation , should be positive upwards, it should beunremitting to do anything, it must not give up halfway to meeting difficultyshould meet the difficulty. Only in this way, we could obtain greater successand victory .

《现代中学英语教师素养》这是一本集中学英语教师综合教学技能指导的教材,课堂用语篇针对英语教师语言基本功要求,编写了英语课堂常用语,如:课前准备,课中提问,教师指令、演示、评价语言等,指导教师准确并流利地运用英语组织教学。在附录部分还为教师提供了几百条与教学有关的校园用语。

通过阅读,我深深感受到作为一名中学英语教师,仅具备专业方面的知识是远远不够的。中学英语教育的重点是给孩子们提供一个学习英语的机会,打下较好的英语基础,这包括了学习兴趣的培养和正确的学习方法的掌握。

以教学原则和方法来提高课堂教学的组织能力和实践能力。兴趣是最好的老师,它对英语学习起着积极的推动作用。有了兴趣就有了一个自主学习英语的动机,中学生学习英语的动机一旦被激发,就会用积极主动的态度对英语进行学习和探索,兴趣也就越浓.在遇到困难的情况下,会更有意志力。教师不仅要有综合的教学技能,还要有语言的示范能力。

教学技能是评价教师的核心技能,它是指教师如何教的技能,具体地说就是指教师对教学设计,课堂活动实践,课堂教学组织和在课内外充分展示英语在交流中的工具性的能力。目前中学英语教材的内容与学生的学习和生活有密切联系,主要是以趣味性最强的“情景会话”为主。

教学生唱他们喜欢的英语歌曲,会画形象的简笔画,会制作美丽多样的幻灯片,会以丰富的表情,协调的动作表达意义或有感情,会组织丰富多彩的活动,能熟练运用多媒体辅助教学才能把学生的学习兴趣激发出来。在英语教学中,听、说、读、写既是英语教学的目的,又是英语教学手段。要对学生进行这几方面的基本训练,教师要有过硬的基本功:

(1)教师的语音语调要标准,纯正,流利;

(2)有一定的口语能力,能用简练、准确的语言组织课堂教学;

(3)书设计合理,字迹工整规范。一个中学英语教师应在教学工作中充满生机和活力,富有创新意识和超前意识,对待教学实践中所遇到问题应经常反思,并保持探索的习惯。创新在本质上是一种超越,要越过传统和现实以及自我的障碍。教师如果富有创新意识和创新能力,能使学生的创造能力在潜移默化中不断提高。 中学英语教师在教学过程中会遇到很多意想不到的问题,这就要求中学英语教师进行反思。上完一节课后,静静地坐在办公桌前,从容地整理自己的教学思路,反思自己的教学行为,总结自己的教学得失。使自己的教学更上一个台阶!

1学外语无捷径。

尽管不能否认,好的教材,辅助设备,老师,环境,以及个人的恒心乃至天分,都对学好外语有一定作用。然而绝不存在一种超越一切普通方法的神招妙术。国内近二十年来流行过无数的国外英语教材和五花八门的学习方法,然而无不是昙花一现。常识和专家早就告诉我们:学外语和学其他一种技能一样,只能靠日积月累,无论什么方法都一样。

2"成功"与否取决于具体目地。

十个学外语的人大概就有十种不同的目地。例如考级,职称,学分,工作需要,留学,进入外企,上网浏览,乃至于看懂产品说明书等等。目的不同,所要投入的`时间和精力也大不相同。例如对于一个受过中等以上教育,除了"ABC"之外基本没有英语基础的人,看懂简短的英语的产品说明书也只需半小时。要通过英语六级则需三至五年时间(依上述条件的不同而异)。若要达到和自己的母语一样的水平,唯一的办法就是终生学习,天天使用。

3学习的方法和侧重点也取决于学习的目标。

我感到国内目前流行的英语教学方式太强调听,说,读,写面面俱到的训练。其实绝大多数英语学习者是没有或很少有机会"说"和"写"的。因此这种训练往往是事倍功半。因为学得再好不用很快就忘记了。对于绝大多数人来说,"读"是唯一有实际效用,也是唯一能够尽快掌握的技能。

4只要有明确的目标和兴趣,假以时日,任何人都可以学好一门甚至多门外语。

总而言之,从我个人的经历看,学好英语主要是兴趣和目标。这和做任何事没什么两样。很多人一开始兴趣浓厚,可渐渐就兴味索然了。这主要是缺乏明确的目标和动力。我开始学英语的目标是读懂简写本的英文小说,后来变成读懂英文原著。后来又希望能听懂英语广播,再后来又想能和外国人自由交谈。这期间当然还有许多小的阶段性目标。在每一个目标达到之后,你都会有一种成功的乐趣。如果漫无目的,或者好高鹜远,就会很快感到没趣或挫折。这是大多数人不能坚持下去的根本原因。至于什么教材,什么方法,都是些很次要的因素。其实这主要是因为其间断断续续,未能很好地坚持下去所至。因此,只有抱着浓厚的兴趣和目确的目标,任何语言都是可以学好的。

商务英语口语实训已经结束了,通过为期两周的学习,我受益匪浅,口语能力得到了一定的提高,同时还学到了许多英语知识。 本实训旨在使学生更加重视英语口语训练并掌握口语表达的有效技巧,使学生进一步强化英语口语能力以适应职业的需要,从而培养较强的商务英语口语实际交际能力。通过本实训,介绍几种有效提高听力和口语的学习方法,力图克服学生开口难的畏惧心理,最终为学生提高商务英语的应用能力、增强商务环境下的英语口头沟通能力提供具有建设性的语言学习启示,从而建立起具有持续性的语言学习能力。

本次商务英语口语实训主要学习了国际音标和情景剧练习。通过这两大部分的训练,培养了我们用英语朗读各种题材书面材料的能力,培养我们在没有文字凭借的情况下用英语表达自己的观点的能力,清楚而逻辑的论证自己的观点的能力,培养在特定的商务情境下不借助文字辅助资料进行连贯而得体的交谈的能力。 实训要求我们认真参与、刻苦训练,在准备阶段能运用各种工具解决所遇到的问题,必要时能进行成功地团结合作,在检查中能自如发挥,独立完成所要求的任务。

学习的第一大部分是国际音标。标准英语中共有48个音标,其中20个为元音音标,28个辅音音标。发音时声带振动且气流在通路上不受发音器官阻挡的是元音。发音时气流在通路上受到发音器官阻挡的是辅音。老师首先讲解了基础音标的读法,通过重新学习语音音标,让我对音标有了新的认识,发现了我以前在读音标时存在许多错误。对于口语中常出现的惯例性的特定读法,老师也给与我们及时的改正。让我们的英语口语更流畅,更标准。 在学习了基本音标的基础上,有根据这些音标列举出常见的单词、短语、例句,让我们能更好的消化这一读音,让我们的发音更标准。 通过音标的学习让我认识到准确的学习音标为我的英语口语发音打下了良好的基础,成为我学习英语的优势。通过英语音标记单词是快速记背单词的最有效的一种方法。如果熟练掌握了英语音标发音的规律,就能很好的背下单词。通过基础语音训练让我确信它确实带给我很大的改变,可以培养我的语感。而英语学习的最高境界就是语感的形成。这不仅让我们的口语变得更流畅、标准,也会在我们的英语笔试考试中起到极其重要的作用。

学习的第二大部分是商务英语情景剧练习。第一章《interview》包括的内容主要是能够流利、准确的说出选择一份工作原因,在面试时最重要的是什么,

在面试时应做的准备工作,包括:面试前、面试中、面试后。 通过面试的口语对话练习,让我了解到面试时的常用语。通过把学到的英语知识运用到实际中,锻炼了我们的口语能力。同时面试也是我们步入社会的第一步,对我们的将来起着极其重要的作用。第二章《reception and visit》学习的内容主要是如何向外宾致欢迎词,如何与外商进行对话,以及与外商讨论公司合作的有关事宜。 通过学习这一部分的知识,使客人更好地了解我们的公司,相信我们的公司,才能更好的进行交流合作。第三章《meeting and organization》学习的主要内容是组织会议的流程,包括会议的开始,回顾过去,陈述会议目标,重申会议重点,提醒大家注意时间,评论与反馈,结束会议等等。第四章《negotiation》主要讲的是谈判的一些技巧,比如如何开始谈判,如何理解和赞同对方或反对和不赞同对方,如何进行讨价还价,如何结束谈判等等。第五章《marketing and sales》市场销售是对外贸易也是商务活动中重要组成部分,其中包括市场调查、产品介绍、销售产品、售后服务等方面。只有进行良好的市场调查才能更好的销售商品。

确的介绍产品,并安排正确的销售手段、提供最好的售后服务。只有做好这些,才能销售好商品。第六章《advertising and public relations》主要讲了公司怎样去做一些广告宣传,比如如何确定广告的目标和战略,如何制定广告的预算,如何设计广告的信息及如何处理公关关系等等。第七章《business telephone》主要讲的是当你不能亲自前往时,电话可以帮助你实现预定宾馆房间、进行商务预约、寻求商品信息、上午留言等方面的要求。,这样既可以节约时间,又可以不影响到商务活动。同时也学习了如何根据传真的信息进行电话通话,如何在与外国客户的交谈中获取更多的信息。第八章《business dinner》这一课主要学习的是餐桌上如何点餐以及正确的餐桌礼仪。 良好的餐桌礼仪能够给我们的顾客留下良好的印象,获得更多的青睐。给我们带来无限的商机。第九章《business presentation》在进行产品介绍前要通过三步选好自己的主题。一是确定为什么要选择这件商品,既要容易表达也要有足够的特点。二是要明确听众是什么类型。如果是同行,就要提供更多的信息。如果只是顾客,就要提出吸引他们的地方。三是明确听众知道些什么关于产品的知识,想知道些什么。通过这些过程,一定可以做出吸引人眼球的产品介绍会。

经过为时两个周的商务英语口语实训,通过主题介绍、情景对话、单词注解、常用句型、阅读材料、听力材料等手段进行训练,让我进一步的掌握了口语表达的有效技巧,提高了商务英语口语实际交际能力。培养了我用英语朗读各种题材

书面材料的能力,培养了我在没有文字凭借的情况下用英语表达自己的观点的能力,清楚而用逻辑的论证自己的观点的能力,培养在特定的商务情境下不借助文字辅助资料进行连贯而得体的交谈的能力。使我能够在应聘、接待(访问)、销售、商务电话、商务会餐、产品介绍会等方面熟练地运用学过的知识,提高了商务英语口语实际交际能力。同时语感的培养也极大的提高了我的英语笔试水品,有利于英语成绩的提高。

读书笔记是我们阅读书籍时摘抄下来的一些好词好句以及我们对这个书籍的感受、感悟,下面是我搜集整理的英语教师读书笔记5篇,欢迎阅读,希望对你能够提供帮助。更多资讯尽在读书笔记栏目!

英语教师读书笔记一

最近阅读了《改善学生课堂表现的50个方法》,作者是安奈特?布鲁肖和托德?威特克尔。本书作者总结其多年在学校的教学管理经验,考察众多优秀教师与“问题”教师的课堂,归纳了50个改善学生课堂表现的方法。

轻轻翻开封叶,扉页上写着:想成为一名优秀的教师吗?想让学生的表现更加优异吗?想让学生学得更好吗?想减轻生活中的压力吗?或者想使课堂活动更有效率,氛围更加活跃吗?想更好地激励学生吗?……这不正是我踏上工作岗位时立志的工作信念和我的人生追求吗?

我最喜欢的是本书的这段话:优秀的教师是积极热情的,他们能看到学生的闪光点,他们知道自己具有强大的力量,足以触碰学生的心灵并影响他们的未来。他们懂得通过关心、认可、鼓励学生,让学生不断进步,每天都有更好的表现。

一、关于学生观

“学生是孩子,都会有孩子的天性。他们不能像成年人一样决断,他们不会做那些成年人认为最好的事情,他们喜欢不时地和教师周旋,激怒他们。很多时候,他们都不能自控。所以这就是为什么他们需要我们的原因。” 本书这样写道。这朴素的几句话给了我很大的启发,多少次我们为孩子反复出现的不良行为,懊恼,疑惑,失去耐心,甚至开始怀疑自己?我们忘了:孩子就是孩子!因此,别让学生难堪,这不仅不利于课堂,还会伤害师生关系。学生不仅会对教师产生厌恶情绪,还会对该门学科失去兴趣。赞扬学生的良好表现有助于建立良好的师生关系,也有助于激发学生的良好表现。所以,要少批评,多点鼓励。皮格马利翁效应里提到过,不管你的学生如何,但在你的心里认为他们都是最棒的、最好的,加上你投入自己的爱和心,不久以后你会发现,所有学生都变了,变成了你心里所希望的那样。所以教师在教学过程中,要善于捕捉学生的闪光点从而进行鼓励表扬。

二、关于建立良好的师生关系

这本书提供给我们的改善学生课堂表现的50个方法,大多是从与学生建立良好关系的角度出发的。教师通过关心、认可、鼓励学生,改善学生的行为,进而改善学生课堂表现。例如:教师应热情地与学生打招呼,请相信学生,用你的热情感染学生,关注学生的兴趣,当着别人的面夸奖学生等。都是在强调与学生的相处。只有先把关系处理好了,我们的教学任务才能顺利完成。这本书也强调了积极的情绪在课堂中的作用:如让课堂充满欢笑;做一个乐观的教师;微笑吧等。同时,在心态上,我们要学会控制自己,保持良好的职业素养,做学生的榜样。尽管学生每天都会出现各种状况,但是只有先调整了自己的心态,每天快乐地面对学生,快乐地工作,就能带来意想不到的收获。其实周围的同事中也不乏这样的人,把自己的悲伤留给自己,把快乐带给别人,往往这样强大的老师才能赢得学生的心。学生的课堂表现是影响学生成绩的关键因素,只有当学生的行为有所改善后,他们的成绩与各方面的能力才会相应提高。这本书教给我们的不只是教育学生的方法与技巧,更是一种教育的理念,一种新的师生关系。只有教育理念的改变才能带来我们教育行为的改变。

每一个学生都是独特的,他们都有自己的生活环境,有自己的梦想。都有强项和不足,以及他所具备和缺乏的能力。作为教师,我们应该做到因材施教,了解每一个孩子,关注每一个孩子,做他们人生的引路人。我总是觉得“做一名教师”并不是简单的事情,往大处讲,我会影响他们一生的“生命成长”。所以,时常想到自己身上承担的重量,我会努力做到最好!

《好老师在这里》英语教师读书笔记二

不知不觉我的教学生涯已经有7年之长,在这7年中,我一直有几个疑问,怎样才算好老师?好老师的特质是什么?每个老师踏上这行业的时候一定都告诫自己要成为一名好老师。一个好老师,所从事的不是“教书”,也不是“教学”,而是“教育”工作。教育工作一个最显著的特点就是教师和学生之间心与心的交流和沟通。《好老师在这里》中给我印象最深刻的话是:“教育不是你想带给孩子什么!而是你想带给自己什么!不要用冠冕堂皇的句子说一切都是为了孩子”。带着这些疑问我走进了温州新华书店买了这本《好老师在这里》。我想它一定可以为我解答这些疑问。

毕业以来,我现在教授的班级是我唯一一届自己从一年级带到六年级的毕业生,对班级的每个学生我都非常的了解。其实,每个孩子都有完整的喜怒哀乐,都需要老师细心贴近。可是教师专业工作做久了,就会习以为常地成了“职业”工作,满满一个班的孩子在老师眼中渐渐长成同一种面孔,不经意间,老师就忽略了孩子的个别情绪和差异,人和人之间的友善关系也渐渐僵化起来。美惠老师在工作中主张“用真心换真情”,她认为,“用真心换真情”的第一步,就是要“看见孩子的情绪”,而且要温柔地对待。

在这五年的教学生涯里,我有批评过学生也有表扬过学生,回想自己的教学生活,当我严厉地去批评学生的时候,我并没有感受到他们的心悦诚服。反而,只是一个充满鼓励的眼神,一个充满温情的动作,一个微不足道的帮助,却使他们更靠近我。我想每一个老师都是想当好老师的,让我们打开心扉,走进孩子们的世界,用心倾听孩子们心灵的呼唤,让孩子们无邪的笑容在阳光下如花绽放。

从这本书中,我看到了一个个新鲜又真实的教育故事,而且还汇聚了一群优秀的教师,他们因为投入而变得优秀。由于投入,他们细心地关心孩子,本能地理解与尊重孩子;由于投入,他们勤于钻研、善于反思;由于投入,他们不辞辛苦,不怕劳累;由于投入,他们变得更加优秀。所以我们在自己的教学中一定要全心全意的投入,才能让我们的教学更加的优秀。

英语教师读书笔记三

I like the English novelist Jane Austen a lot. She has only six novels in her life time — Sense and Sensibility, Pride and Prejudice, Mansfield Park, Emma, Northanger Abbey and Persuasion.

Of all her works, I like Pride and Prejudice best. I have already read both Chinese edition and English edition of this novel. I can’t help being addicted to the main characters Elizabeth and Darcy and thinking about the love relationship between them. I do really admire Elizabeth’s courage and wisdom as she deals with the issues of manners, upbringing, morality, education as well as marriage in the society of the landed gentry early 19th century England.

In Pride and Prejudice, from Lydia’s lack of moral judgment, I know that the importance of the environment and upbringing on the development of young people’s character and morality; from the love between Elizabeth and Darcy as well as Jane and Bingley, I know that Social standing and wealth are not that necessary. The opening line of the novel announces: “It is a truth universally acknowledged that a single man in possession of a good fortune must be in want of a wife.” Each person that learns the English literature knows this famous sentence. In my heart, Elizabeth and Darcy are the symbols of pride and prejudice, as their relation starts with dislikes but ends with love and marriage.

Sometimes, I think about two things after reading Pride and Prejudice: How important a role the parents play in the children’s life and the importance of education. For one thing, I think it better for children to live together with their parents than their grandparents, because children can fell loved by their family which makes them happy. For another, parents should do all things in right ways because they are truly the first or the most important teachers in children’s early life. Children will learn most from their parents, especial for the morality. Therefore, parents should behave well in all parts of life. For example, parents always are on time, their children will be so; parents always are honest and friendly, their children will have these two good qualities, too, etc.

As we know, education is important. Well, usually, the better education children get, the better they will behave in their life. No matter how wealthy a person is, how good looking a person has, how talented a person is, the most important thing for him or her to get along well with others or the society is that he or she has good personality and behaves well. In fact, children learn not only different knowledge but also the way that how they perform in their life. Teacher should teach them the knowledge as well as how to be a man, a good man, a useful man.

Reading is a good way to make me full, so I will keep on reading and trying my best to learn from what I have read.

英语教师读书笔记四

怀斯曼《正能量》英语教师读书笔记

树立积极的心态,摒弃负面的思想,持之以恒,坚持正向能量,还有什么困难会困扰我们呢?我想这也是理查德怀斯曼教授撰写《正能量》的初衷,书中的正能量就是一切予人向上和希望、促使人不断追求、让生活变得圆满幸福的动力和感情。这是一本世界级心理励志书,是继“不抱怨”之后,引发全国团购热潮的励志读本!

书中的内容深入浅出,为我们打开了一扇重新认识自己和他人的窗户,并结合多项例子,教会我们如何激发自身的潜能,引爆内在的正能量。读了之后,我又在思索:我们教师如何获取“正能量”,把这种能量带入我们的教育教学中去。本文,我将结合自己的理解对书中的某些案例进行反思。

一、积极情绪培养,激发正能量

想拥有真能量,就要先表现得像拥有正能量的人一样 --- 威廉·詹姆斯的“表现”原理。简单概括来说,如果你想变得痛苦和郁闷,你只要想那些令你伤心的事情,想你遭遇的不公平对待,皱起眉头,耷拉下脸,“演”得像是你真正伤心一样,那你的情绪马上就会低落下来;你如果想成为一个快乐、心情好的人,你首先要笑起来,做出快乐的表情,当你这样“演”的时候,你就真的会变得快乐起来。

我们教师,每天都要面对学生,每一个学生都是一个快乐的天使,学生的快乐成长就是老师的快乐追求,培养和教育孩子不是一个简单得用一个快乐就能涵盖得了的。孩子任何一方面素养的缺失都表现为人格的不完善以至不完美,都是教育的失败,一个连微笑的表情都没有的老师怎么能培养出心灵快乐的学生,老师的教育真的应该从微笑做起,老师的微笑不但会使自己快乐,更重要的是能把他或她的快乐传递给学生,微笑就成为了一个情价比非常高的情感投入方式,微笑能降低学生对教育的防范心理,能拉近师生的心理距离;微笑能带给学生春天般的温暖,激发他们努力克服困难的信心;微笑能传递爱的力量,感染他们感受爱,珍惜爱,奉献爱。因此,请尽情微笑,让脚步轻快起来,高昂起头,快乐地说话、跳舞、谈笑、歌唱,做任何你喜欢的事情,这样正能量才能被驱动起来,将所有好的情境、人和事件带入你的生命中!

二、正面角色(身份认同)影响,提高正能量

角色如果离开了法的限定,人的行为方式和习惯及至心理都会快速扭曲,出现了“新的自我”的神奇转化,人的正负能量之间就发生了特定的变化。本书讲述了一个津巴多监狱实验,该实验的结果远远超出了实验设计者的预期,至使不得不中止实验,但该实验带给人的思考是深刻的。该实验显示了“表现”的巨大魔力。“人们的身份认同感源于他们的姓名、服饰、样貌。在监狱实验中,所有这些都改变了,因此他们失去了原有的身份意识,开始对自己的身份产生认同。”

由此,我联想到我们的学生教育问题。在一部分学生身上存在的不良习惯诸如精力不集中、语言不文明、作业不认真、学习不努力、做事不专一、写字不工整、教育不改正等导致学生综合素质低,很多行为不是学生该有的,究其原因,他们对自己的身份认同出现了问题。有的习惯是受生活环境影响形成的,有的习惯受家长的教育观点和态度影响形成的,还有的习

惯和共同交往的同伴的行为习惯有关,学校的教育期待与他们的习惯有冲突的时候,学生的自然反应是抵抗正面的教育,这时教师和学校就要在“身份认同”上下功夫,多给他们正面的角色影响,优秀的学生成为他们效仿的榜样,对他们细微的积极的正能量的变化给予鼓励和鞭策,让他们重新生成健康的角色期待,渐渐地改变存在的不良习惯,教师也从中获得正面的体验,在教学相长中提高正能量,体现育人价值。

书中理查德怀斯曼列举了大量实例,向我们阐释了伟大的“表现”原理,破除了我们过去秉持的“性格决定命运”“情绪决定行为”等认知。运用“表现”原理激发出的正能量,可以使我们产生一个新的自我,让我们变得更加自信、充满活力、具有安全感,让我们的工作、生活和行为模式得到彻底改变。

作为教育工作者,担负着教书育人的责任,是为培养社会主义现代化建设者和接班人服务的,是为培养德、智、体、美、劳全面发展的创新人才服务的,任重道远,把我们的正能量传递给学生,传递给社会,学生能健康成长,社会才能和谐进步,我们才会拥有更美好的明天。

英语教师读书笔记五

尽管这世界有许多诱人的芳香,但如果缺少了“书香”,精神家园将是怎样的黯淡。最近,阅读了《小学英语新课程课堂教学案例》一书,给我以心灵上的触动! 从《小学英语新课程课堂教学案例》中,我看到了一个个令人感动的爱心故事。很多优秀的老师很好地关注沉默的孩子;描述了后进生的转化过程;给于学生关爱和尊重,使学生获得了进步的动力与源泉。他们都能真正赏识这些孩子,他们掌握了一种教育的艺术,爱的艺术。

“每个人心灵深处的信念,都存在着一种能量场,如果你从未怀疑过自己的学生或孩子会成为一个优秀的人,那么他会从你信念的能量场中接受到你的这一信息,并且又会把这一信息变成他的奋斗动力。”“一位女孩”,被国内教师评为“缺乏数学脑子”,却被美国老师赞为“具有数学特长”,能够“优雅且具有创造性地解决难题”;一个“厌学”的孩子变得出类拔萃,让美国教授对其能力和品质“以性命担保”。爱波斯坦,世界一流的脑外科权威专家之一,然而在读书时却有严重的学习障碍,他称“我曾是智障者”……《小学英语新课程课堂教学案例》所展示的是感人至深的教育故事。它为我开启的,是教育的奥秘,那就是在对学生的心灵进行了真正的解读后,爱的付出。

一、真爱学生,才会低着头,弯着腰,与学生进行心灵的交流,才能从每位学生身上找到金子般的闪光之处。长期以来的“精英教育”,致使很多学生因为评价制度的偏颇成为所谓的“差生”,而教育的最终目的在于最广泛的提高人的素质。现代教育理论也表明,人的智力决非是学习的能力。“一支铅笔有多少种用途?”——无数种,更何况是万物之灵的人!

二、真爱学生,不会将学生的“骄傲”看作甚于“毁灭其自尊和自信”的洪水猛兽,将不吝于对学生的赏识,对学生的优点和长处,始终抱着一颗心上和赞美之心;将小心地呵护孩子的梦,而不会做一个“偷走很多孩子的梦”的小偷,将用赏识为孩子提供梦想成真的自信和拼搏的激情。这份爱心,为学生未来的奋斗岁月里提供阳光的动力,会成为孩子“翅膀下的风”。

三、真爱学生,才懂得“漂亮的孩子人人喜爱,爱难看的孩子才是真正的爱的道理”。素质教育的大旗上有一个大写的“人”字,要求教师们善待每一个生命,尤其是那些曾经遭受到伤害的孩子。《小学英语新课程课堂教学案例》为教师们种下了一个信念--每个人都是天才,没有教不好的学生,只有不会教的老师。

四、真爱学生,会清醒地承认学生的差异,会批评学生存在的不足和缺点,但是心中牢牢刻下的是“尊重”和“宽容”。于是,有了乐柏芬老师“小红花”的故事,有梁清颖的爱之画,有在评语上用上“安静”,而非“不积极”、“不活跃”等词,小心呵护着孩子自尊的指导老师,《小学英语新课程课堂教学案例》给每一位老师带来了启示,让学生如沐春风,在学生心底下留下最深的感动。

新课标对教师提出了新的要求,既有知识结构、教育方式等方面的更新,又有对教学目的和对学生评价方式的调整,其核心便是教育对“学生主体”的尊重,突出“以人为本”的理念,而《小学英语新课程课堂教学案例》--就是这本书,为教师们提供了与学生最直接、最深切、平等的心灵关照的机会。也许,有些教师还津津乐道于自己的“威严”,也许,某位教师刚刚进行完又一轮声色俱厉的批评轰炸,我想,他们会被这些言语震撼的。这里,有有优秀教师“师心深处”的体验,还有专家精当的评析。正是这些话语,会让每一位“诲人不倦者”不得不反省、深思和探索,因为这些都是来自真实心灵的呼唤声。

论文期刊读书笔记模板

论文的读书笔记

导语:读了一些优秀论文,大家有怎样的收获呢?以下是我整理的论文的读书笔记,供各位阅读和参考。

在《论儿童教育》中,蒙田详尽地从各个角度联系自己的亲身经历,说明了儿童教育的重要性。他的父亲便是他笔下那位因材施教,引导孩子读书的好老师,父亲对他独特的教育方式,便是中国正在大力提倡的素质教育。

我反复读了几遍,他先进的思想,独特的见解,让我禁不住肃然起敬。其中有三点给我留下了深刻的印象。

一是从小便给孩子提供学习外语的环境。蒙田回忆说:“父亲给我找了一个不懂法语,稍通拉丁语的德国人……父亲本人,以及我的母亲,仆人和侍女,陪我玩耍时,尽量用他们现学的拉丁语同我说话。”现在许多家长将孩子送往国外,也许他们的初衷并非如此,但结果却往往是造就了一个“中西结合”的人,这就是语言环境下的产物吧。而一些小学中,在提供了小班化教育的基础上,还聘请了外籍教师,在愉快自然的气氛下教学,孩子们一定会有不少收获。

二是当儿童在汲取知识的同时,他们过多的依赖父母,可这是最要不得的。学校培养的是能文能武,全面发展的人。蒙田说:“让他生活在野外,担惊受怕。”听起来,似乎有些不近人情,但也只是有惊无险,看看他本人能潇洒的活着,便不用担心了。

第三点,即今天社会普遍呼吁的“反对体罚”,显然这是针对教书育人的人。一想到教师队伍中的部分人对学生大呼小叫,拳脚相加,在这么稚嫩的身子上进行摧残,不觉得有愧吗?难怪蒙田认为“学校象座监狱”,看来没有耸人听闻,可那是几百年前的法国呀,中国的教育水平难道还只停留在那个阶段吗?当然不是了,现在的老师都能做到把学生当做自己的孩子一样爱护和关心,老师不再仅仅是教书育人,更要对学生美好灵魂进行塑造。作为班主任我已充分体会到只有真正从内心对每个学生充满爱,才能给予他们最好的'教育和影响。

从蒙田的思想我大受启发,只要有适当的教育方法和独特的教育技巧,要对学生进行成功的素质教育并不是纸上谈兵的事,完全是可能做到的,那就让我在实践中去试一试吧

说来惭愧,早就听说过于永正老师的大名,可是直到最近才有幸拜读了他的书籍——《于永正:我怎样教语文》。“行文简浅显,做事诚平恒”,这句话形容于老的书和人简直再恰当不过了。

《于永正:我怎样教语文》这本书每一篇章都触动了我的心灵,让我印象深刻,并在一定程度上对我的语文教学起到了启发指导的作用。在这里,我想着重谈谈其中《语文教育,应该为学生留下什么》这一篇章。

语文教师只有彻底明白语文教育应该为学生留下什么,才会真正把握语文教学的精髓。那么,语文教育,应该为学生留下什么?于老师结合自己受教育的经历告诉我们,语文教学教的不是课文而是语文!用教材教识字、教写字、教读书(包括朗读)、教表达,激发兴趣,培养习惯,所以,教学时,繁琐的分析和讲解没有必要,要把3500(识字量)和2500(会写)保住,把读和写抓住,一句话:要把语文的根本留住。于老师教语文,第一,十分重视朗读。第二,十分重视写字。第三,特别喜欢教作文。另外,于老师特别指出,在完成教学任务的同时,要善待学生,要给学生留下自由成长的时间和空间。是啊,在教学的时候,我更多的是希望学生朝着自己既定的目标发展,希望他们会写多少字,会背多少课文,能考多少分,然而,这些并不是成长的真正意义。

写到这,我突然想到,我能不能转变下教学方式,试着逐个击破,具体地说,就是教授生字词时,把每一单元的生字词集中在一块教学;教授朗读时,把每一单元的课文集中到一起讲解朗读方法。在接下来的教学中,我会以这种方式教授其中一单元。

不断学习,不断思考,不断尝试,希望有一天我真的会教语文了。

读书笔记的格式要求:

1、读书笔记首先给出所选读的资料来源,引用资料的表示方法与毕业论文中的参考资料的表示方式相同。引用资料用4号黑体表示。字体用宋体。

2、对上述资料的相应心得笔记用宋体小4号字书写。

3、用上述方式进行重复。即一篇引用资料下接一篇读书笔记。

4、每篇资料的读书笔记字数要求不少于200字。

5、每段开头空两个字。行距:多倍 ;边距:默认。

6、用A4纸打印。读书笔记靠左侧装订。正文每页下方中部为页码。

扩展资料:

写好读书笔记常用的形式:

1、提纲式。以记住书的主要内容为目的。通过编写内容提纲,明确主要和次要的内容。

2、摘录式。主要是为了积累词汇、句子。可以摘录优美的词语,精彩的句子、段落、供日后熟读、背诵和运用。

3、仿写式。为了能做到学以致用,可模仿所摘录的精彩句子,段落进行仿写,达到学会运用。

4、评论式。主要是对读物中的人物、事件加以评论,以肯定其思想艺术价值如何。可分为书名、主要内容、评论意见。

5、心得式。为了记下自己感受最深的内容,记下读了什么书,书中哪些内容自己教育最深,联系实际写出自己的感受。即随感。

读书笔记怎么写呢?写读书笔记通常会是学生最为头疼的作业。下面就说一下写读书笔记的方法: 读书笔记一般分为摘录、提纲、批注、心得几种,格式及写法并不艰深,心得笔记中的读后感有点麻烦,但只要懂得论点、论据和论证这三要素的关系,就会轻松拿下,因为读后感不过就是一种议论文而已。我觉得以失败告终,是因为你学而不用。很多应用文种只有在将来的工作实践中才能具体应用,而读书笔记属日用文类,应即学即用。 读书笔记,是指人们在阅读书籍或文章时,遇到值得记录的东西和自己的心得、体会,随时随地把它写下来的一种文体。古人有条著名的读书治学经验,叫做读书要做到:眼到、口到、心到、手到。这“手到”就是读书笔记。读完一篇文章或一本书后,应根据不同情况,写好读书笔记。常用的形式有: 1、摘要式读书笔记 摘要式读书笔记,是在读书时把与自己学习、工作、研究的问题有关的语句、段落等按原文准确无误地抄录下来。摘录原文后要注明出处,包括题目、作者、出版单位、出版日期,页码等,便于引用和核实。摘录要有选择,以是否有用作为摘录的标准。摘录式笔记可分为: (1)索引读书笔记 索引读书笔记是只记录文章的题目、出处的笔记。如书刊篇目名、编著者、出版年月日、藏书处。如果是书,要记册、章、节,如果是期刊,要记期号,报纸要记年月日和版面,以备日后查找方便。例如:庄照:《也谈为谁立传》,《光明日报·〈史学〉》 (2)抄录原文读书笔记 抄录原文读书笔记就是照抄书刊文献中与自己学习、研究有关的精彩语句、段落等作为日后应用的原始材料。摘抄原文要写上分类题目,在引文后面注明出处。 2、评注式读书笔记 评注式读书笔记不单是摘录,而且要把自己对读物内容的主要观点、材料的看法写出来,其中自然也包括表达出笔记作者的感情。评注式笔记有时对摘录的要点做概括的说明。评注式笔记有下列几种: (1)书头批注 书头批注,是一种最简易的读书笔记作法。就是在读书的时候,把书中重要的地方和自己体会最深的地方,用笔在字句旁边的空白处打上个符号,或者在空白处加批注,或者是折页、夹纸条作记号等等。这种笔记方法不但对书中的内容可以加深理解,也为日后查找提供了方便。 (2)提纲 提纲是用纲要的形式把一本书或一篇文章的论点、论据提纲挚领地叙述出来。提纲可按原文的章节、段落层次,把主要的内容扼要地写出来。提纲读书笔记可以采用原文的语句和自己的语言相结合的方式来写。 (3)提要 提要和提纲不同。提纲是逐段写出来的要点,提要是综合全文写出要点。提要可以完全用自己的语言扼要地写出读物的内容。提要除客观叙述读物内容外,带有一些评述的性质。 另一种提要,是对一篇文章或一本书的内容梗概作简要的说明。 (4)评注读书笔记 评注读书笔记,是读完读物后对它的得失加以评论,或对疑难之点加以注释,这样的读书笔记叫作评注笔记。例如鲁迅读《蕙櫋杂志》中的一段:清严无照《蕙櫋杂志》:西湖有严嵩和鄂王《满江红》词石刻,甚宏壮。词即慷慨,书亦瘦劲可观,末题华盖大学士。后人磨去姓名,改题夏言。虽属可笔,然亦足以惩奸矣。 案:严嵩篇和岳飞词,有如是作为,后人留词改名,有如是自欺,严先生以为可笔而又许其惩奸,有如是两可。寥寥六十字,写尽三态。(鲁迅《集外集拾遗·书苑折枝(二)》) (5)补充原文读书笔记 补充原文的读书笔记,是在读完原书或文章之后,感到有不满足的地方进行补充。需要注意的是补充原文不是随意地加以补充,而是要围绕中心思想加以引申或发挥。 3、心得式读书笔记 心得式读书笔记,是在读书之后写出自己的认识、感想、体会和得到的启发与收获的一种笔记。它有如下几种: (1)札记 札记也叫札记,是读书时把摘记的要点和心得结合起来写成的。这种札记的形式是灵活多样的。可长可短。 (2)心得 心得笔记也叫读后感。读书后把自己的体会、感想、收获写出来。这些读书笔记,可以写读书时的心得体会,也可以写对原文的某些论点的发挥或提出批评、商榷的意见。写这种笔记,一般是以自己的语言为主,也可适当地引用原文。 (3)综合读书笔记 综合读书笔记是读了几本或几篇论述同一问题的书文后,抓住中心评论它们的观点、见解,提出自己看法的笔记。 上述三种类型的读书笔记,不论采用哪一种类型,目是都是为学习、工作、科学研究和写作服务。作笔记时开始可采用摘要式,以后读书多了,有了比较,产生了看法,就可以写译注式,至于心得式是更进一步了,它是属于科学研究的范畴。 ====归纳小节: 作读书笔记不仅能提高阅读书、文的效率,而且能提高科学研究和写作能力。通过学习和实践使学生充分认识到图书馆的作用,不但学到了知识,锻炼了能力,更激发了学生的探索欲。 4.写法 读书笔记是人们在读书时为帮助记忆而写的一种应用文体。 自古以来,我国的文人、学者都很重视做读书笔记。做读书笔记既是消化书本知识的有效手段,又可以积累有用的材料,训练思维的逻辑性和条理性,提高分析问题和解决问题的能力。 结合前人写的读书笔记,想谈三种写法。一种叫“提要钩玄”,一种叫“采花酿蜜”,一种叫“开山铸铜”。 先说提要钩玄。唐朝的著名文学家韩愈,在《进学解》里讲他写读书笔记,说:“记事者必提其要,纂言者必钩其玄。”他读记事的历史书,把重要的事件摘记下来。他读哲理书,把主要论点摘出来。韩愈的读书笔记,有几篇还保留在他的集子里。有一篇《读,<鹖(he)冠子>》,。引在下面,看他是怎样写提要钩玄的读书笔记的。 《鹖冠子》十有九篇,其词杂黄老刑名。其《博选篇》,“四稽”“五至”之说当矣。使其人遇时,援其道而施于国家,功德岂少哉!称“贱生于无所用,中流失舟,一壶千金”者,余三读其辞而悲之。文字脱谬,为之正三十有五字,乙者三,灭者二十有二,注十有二字云。 他先写明这部书有多少篇,没有写作者是谁,什么地方人,因为无从查考,作者没有写出自己的姓名和籍贯。其次指出这部书的内容是讲什么的。这部书属于先秦诸子,先秦诸子分好多流派,所以指出“其词杂黄老刑名。”黄老就是道家,讲黄帝,老子的学说的;刑名就是法家。指出这本书的内容是道家兼法家。再指出这本书中的要点,有篇叫《博选篇》,里面提出“四稽”“五至”的学说,“四稽”指出从四个方面来考察,“五至”要达到五个要求,都是为治理国家打算的。韩愈认为他的学说很恰当,假使他被国君任用,用他的办法来治理国家,功效是不少的。又引了书中的话,说有的东西被看轻,由于没有利用它。比方一个大葫芦,大家看不起它。要是在大河中船翻了,抱了大葫芦就可以救命,这时候一个大葫芦就价值千金了。韩愈反复读这些话,引起了悲哀。书里用大葫芦来比人才,人才弃而不用,所以被看轻,韩愈因此悲哀。韩愈又改正书中的文字脱误,改正三十五个字,把颠倒的字勾过来的有三处,涂去的错字二十二个,旁边注明改正的字的有十二个。 从这篇里我们看摘要的读书笔记是怎样写的。不是把一本书的要点记下来就算。先记下这本书有多少篇,内容主要讲什么的。再记下其中的要点是什么,还要写出自己对这些要点的看法,写出自己的意见。还摘出其中精彩的话,说出自己的看法,最后提到改正书中文字的脱误。从“三读其辞而悲之”看,“三”字虚数,表示反复读。可见韩愈碰到其中精彩的话,不是看过就算,是要反复读的。这就是韩愈写的摘要的读书笔记。里面确实摘记了要点,但还要写出自己对这些要点的看法,包括表达出自己的感情。还要对全书的内容作概括的说明。那就不光把一本书读过就算,读后还要思考,从全书的内容到精彩的篇章,到精彩的话都要考虑,直到对书中的错字都不放过。从这里,我们既可以学习怎样写摘要的读书笔记,还可以学习他是怎样读书的。 再谈“采花酿蜜”的读书笔记。蜜蜂采花中甘液酿成蜜,不是采一棵花的甘液所能酿成的,是从多种花中采集来的。有的读书笔记,是作者读了好多书,通过比较研究才得出的一种看法,好比蜜蜂酿蜜,这样的读书笔记写得比较精彩,不同于一般的看法。象乐熹的《朱子语类》: 渊明诗,人家说是平谈,据某看他的自豪放,但豪放得来不自觉耳。其露出本相者是《咏荆轲》一篇,平谈的人如何说得这样言语出来。 又龚自珍《已亥杂诗》: 陶潜酷拟卧龙豪,万古浔阳松菊高。莫信诗人竟平谈,二分梁甫一分骚。 读书笔记有各种形式,前面举的摘记是一种;这里举的是别的两种,一是随笔式的,一是诗。随笔式的只写出自己的意见,不必记下书名卷数等,主要把自己对书的意见写下来,用诗的形式来写更不必记书名卷数等了。 上面举的乐熹的一段话,龚自珍的一首诗,实际是写出了对陶渊明诗的读后感,所以也作为读书笔记来谈。“渊明诗,人家说平谈”,说明他看了别人讲陶渊明的话,都说渊明诗是平谈的。“据某看他自豪放”,他读了渊明的诗,跟别人的看法不同,认为平谈是表面,骨子里是豪放。“但豪放得来不自觉耳”,他也读了许多豪放的诗,经过比较,他认为渊明诗的豪放跟别人的豪放不同,他的诗的豪放不显露。也有外露的是《咏荆轲》一篇。他这个论点,是读了别人论渊明的诗,用渊明的诗来检验;读了别的豪放的诗,用来跟渊明的诗作比较;才能得出来的。他不光看到渊明诗表面上的平谈,还看到了从《咏荆轲》诗里看出了他的豪放。再来看他写的别的诗,才看出透过表面的平谈,骨子里是豪放的,即从诗里看到渊明这个人的性格来。这正象蜜蜂采花酿蜜那样,是读了很多书,通过比较研究才得出来的。 龚自珍的诗主要是采用了乐熹的论点,但又补充了新的论点:一是用诸葛亮的豪放来同陶渊明的为人作比,二是赞美渊明的品格的高超,三是用诸葛亮的《梁甫吟》和屈原的《离骚》来同渊明的诗作比。在这里,说明龚自珍不光读了陶渊明的诗,还读了陶渊明和诸葛亮的传记,了解了两个人的性格,还读了诸葛亮的《梁甫吟》;还研究了历史上品格高超的人,经过比较,才写出这首诗来。说“万古浔阳松菊高”,那是因为陶渊明是浔阳人,是爱松菊的。他在《归去来兮辞》说“抚孤松而盘桓”,他在《饮酒》里说“采菊东篱下”,菊和松又是用来象征高洁的品格的。说这句话,说明他把陶渊明跟历代的高人作过比较。他又用屈原的《离骚》来同陶渊明的诗比,看出陶渊明的豪放,跟诸葛亮比较接近,占有的成分多些;跟屈原有距离,占有的成分少些,那因为屈原投江自杀,渊明没有那样忿激,比较达观。他跟诸葛亮也有不同,那因为渊明不象诸葛亮那样能建功立业。不论他的衡量是否恰当,总之是象采花酿蜜那样,读了很多书,通过比较研究得出来的。 三说开山铸铜的读书笔记。清初顾炎武的《日知录》,是读书笔记的巨著。他在《与人书十》里,谈到有两种书:一种是收旧钱称做废铜来铸新钱,既是粗制滥造,又毁坏了好的旧钱。一种是开山采铜矿来炼铜。他的《日知录》,一年来“早夜诵读,反复寻究,仅得十余条,然庶几采山之铜也。”毁旧钱来铸新钱,大概指把旧书剪剪贴贴编成新书,开山铸铜,大概指从许多材料中发掘出新的问题,提出新的见解。假使说,采花酿蜜主要指文艺方面的研究说的,那末开山铸铜主要是指学术方面的研究说的。这里引《日知录》中的《正始》条。 ……有亡国,有亡天下。亡国与亡天下奚辨?日:易姓改号,谓之亡国。仁义充塞,而至于率兽食人,人将相食,谓之亡天下。……保国者其君臣,肉食者谋之;保天下者,匹夫之贱,与有贵焉耳矣。…… 《日知录》写的读书笔记,称为开山铸铜,往往引了不少书,从中取得一个结论。要是把所引的书都抄上,太多,不合适,只好节引一个结论。顾炎武从不少材料中得出这个结论。他说的“亡国”,是指改朝换代,所以只是那个朝代的君臣的事,是那个朝代的官号要考虑的,“肉食者”指官吏。“亡天下”指邪说横行阻塞了正义,整个国家的教化都被破坏,弄到“率兽食人,人将相食”,引起大混乱,整个社会要陷于崩溃说的。他这个论点,是从不少历史上材料中发掘出来的,所以称为开山铸铜。不论他这个论点是否正确,这里从他取得这个论点的方法来说,是属于开山铸铜这一类.

1、姓名:洪心洁;学号:XX;班级:XX。2、前言:我通过查阅图书馆书籍,搜索图书馆数据库资料,查阅有关期刊和查找网页上相关的资料四种方式,为我的论文——《治理型内部审计起免疫系统的预防作用》寻找相关的信息资料,并从2011年9月12日——2011年11月4日根据所收集的资料完成的读书笔记,以下即为我此次的读书笔记。《用免疫系统论重塑企业内部审计新形象》之读书笔记。3、索引:苏美东(重庆理工大学),肖媛(重庆理工大学):《用免疫系统论重塑企业内部审计新形象》,《商业会计(2009年7月第14版)》。4、原文的摘要:我国内部审计以监督为主向服务为主转变是大势所趋,从免疫系统论的视角对实现这一转型的路径进行探讨具有现实意义。在现代审计中,要将免疫系统论应用于企业内部审计,促使其向服务型转变,应该完善内部审计的评估咨询职能,摸索能发挥免疫作用的审计重点,在把握新挑战的基础上创造条件,促使免疫系统正常运行,实现内部审计的目标任务。5、原文的关键字:内部审计;免疫系统论;评价和咨询。6、作者的观点:通过内部审计‘免疫系统论’的提出,我国企业内部审计的现状及突出问题总结:该篇文章重点是凸显我国现代治理型内部审计起着免疫系统中的预防作用,从而扩充本人论文收集材料内容。

会计期刊论文读书笔记

水浒传》读书笔记(一)--醉打蒋门神 武松杀死了西门庆,就被发送了孟州充军,又在十字坡结识了张青和孙二娘。但是这些都不够精彩,唯独这集里的武松醉打蒋门神最为精彩。 本集中,武松为了个人的友谊而去帮助施恩夺回快活林和在路上每家酒官都吃上三碗酒,这两点,就知道他有着放任一己的感情。 而他在打蒋门神之前的挑逗更是精彩,先是到酒官里找茬,然后把蒋门神惹急,在狠狠的打他,这能证明武松是个粗中有细的人。 他在挑逗时还可分成几个细节,三次换酒,之后说让蒋门神的小妾陪他喝酒,酒饱不让,就和他们打了起来(这里包括蒋门神)。 他在禽了蒋门神之后,又怕他告官,在说要求蒋门神的第三件事时,却怕他告官和以后再把快活林夺回来,所以让他离开孟州,不得在此居住。由此也可以开出武松多么的细心。 《水浒传》读书笔记(二)--沂岭杀四虎 李逵见宋江父子团聚后,也想念自己的老母,便去沂水县的百丈村接自己的母亲。 去时,途上遇见李鬼扮成的假李逵威胁,李鬼战败求饶,说他尚有九十岁老母,杀他就是把他和他的老母一块杀了。李逵可怜他,便饶了他,而且还给了他一锭银子,让他走了。 我觉得是作者很反感像李鬼这样的人,所以就让李鬼和李逵再次遇上,而且让李逵把他杀死。一是作者可以出一下气,二是让那些读者也赞同他,并看完后有一种豪迈气质,似乎自己就是李逵。李逵杀李鬼是很精彩。 但是后来的李逵背着老母过沂岭时杀虎的场景最为精彩。先是去打水,然后发现老母不见了,又发现两只小虎和两条人腿,愤怒之下杀死小虎,公、母虎分别来寻仇都被杀。 只可惜杀了虎,还被人请到家里做客,后又被擒。这让人看完之后,都想替李逵打抱不平,可见作者的用心良苦。 《水浒传》读书笔记(三)--抱怨狮子楼 武松在阳谷县坐了都头,又上京办事。回来时,才知道哥哥武大郎死了,武松心疑便察得实情,去告官,谁知县馆已受贿,无奈下在狮子楼为武大郎报了仇。 其中,让人看得最热血沸腾的就是最后报仇时杀死西门庆的那一段,武大郎虽死,潘金莲和西门庆也得到了她该得到的恶果,而武松为民除害还被发配孟州。我觉得这有可能是作者在讽刺当时的朝廷昏庸无道。西门庆在这里被作者描写的简直是“臭不可闻”,几乎上谁看完都痛骂他一两句,这能体现作者是多么的会描写人物啊! 《水浒传》读书笔记(四)--卖刀汴京城 杨志盘缠用尽,只得将宝刀卖去,赚些钱投奔他乡谋生。谁知卖刀时,当地泼皮牛二百般凌辱,杨志忍无可忍便杀死牛二,再去报馆。最后被判充军大名府。 最有趣的莫过于杨志卖刀时的情景。先是问谁买刀,牛二来后,让他试刀,牛二百般阻挠和凌辱,最后被杀。这告诉了我们当时的一些地痞流氓是什么样的。而牛二被杀不仅为书中的老百姓们出气,而且另读者看完也出了口气,这也许就是作者抓住了读者的心理来写的吧。 《水浒传》读书笔记(五)--题诗浔阳楼 宋江到了江洲后,结识了神行太保等人。一天在浔阳楼喝酒,乘着一时酒兴便在墙上题了一首反诗,还留下姓名。最后被黄文炳看到打入死牢。 这件事把宋江写得让读者哭笑不得,不知该怎么说他,本集也没有什么精彩的环节。只是作者能把宋江写到让读者看了说不出宋江什么的境界,真是了不起。只能够说宋江太糊涂,提什么诗罢了。而正是有了这一集,才能更好的衬托出下一集截法场的情景来。用宋江题诗被抓着一段来衬托出后面截法场的情景。的确,用宋江题诗被抓要比用其它的好。一是让你说不出什么,二还可以把他们截法场的理由弄得更充分。所以我觉得这集好。

会计研究期刊论文范文

随着现代信息技术在企业会计处理中的深入应用,企业会计信息化的发展对企业内部控制的基本内容和控制手段也都形成了一定的影响。以下是会计研究期刊论文范文,欢迎阅读。

摘要:在对固定资产进行会计处理过程中,由于会计制度与税法两者属于不同的服务对象及管理领域,因而存在一定差异。

关键词:会计制度;税法;固定资产;财务会计;会计处理

在对固定资产的定义上,会计制度与税法基本无异,区别仅仅在于实际应用中存在一定差异,如会计制度与增值税法中对于固定资产内涵的规定不同。而会计制度与税法最主要的差别在于其具有各自不同的最终目的以及遵守原则,正是因为这些差异的存在导致其会计处理的不同。鉴于此,为了能够更好地促进金融工作的顺利开展,就需要对会计制度与税法对固定资产财务会计处理上存在的差异进行详细地了解及掌握,现进行如下分析。

一、会计处理差异原因分析

1.重视实质的会计制度及税法的法定性

随着新会计核算制度的制定,其中一项新的会计核算总则为实质重于形式,此项规则表明当交易的实质与法律形式之间存在差别的情况下,会计人员在会计处理的过程中应该根据实质情况进行核算与反映,而不是依靠法律形式。但是在税法中,对于此类状况的会计核算则遵循的是法定性原则,因此在企业纳税额与利润总额的核算中,会计制度与税法之间的会计处理存在差异。如,在企业会计处理中,除了在国家税法的相关规定外,对于各项计提减值资产不能再进行税前扣除处理,但是在对待处理的财产损失进行处理时,必须在经过企业的申报以及税务机关批准后才能将其作为税前列支。我国会计工作人员在对两者之间差异进行会计处理时,主要采用的是会计制度与税收分离的方式,也就是说会计人员在实际工作中,当遇到会计制度与税法规则存在差异的情况时,在会计核算的过程中主要以会计制度作为参考,在纳税处理时再根据税法进行相应的调整。

2.谨慎性的会计制度及税法据实扣除

企业会计人员在对不确定因素进行会计处理的过程中,应该具备一定的职业判断力以及谨慎性,在会计处理的过程中要全面地考虑到各种可能存在的风险及损失,也就是说既不能不高估资产收益,也不能过于低估负债或费用情况。会计处理中的谨慎性原则主要指的是,当会计人员对各种不属于资产所作的计提减值准备,并且按照会计制度中计提的资产来对准备金进行控制,从而便会减少企业收益,但是若按照谨慎性原则所提取的减值准备金,在税法制度中不得再进行税前扣除处理。主要原因在于税法中所遵循的原则是据实扣除,简单地说就是所产生任何损失与费用只能是真实发生的,若对于损失与费用在无法确认的情况进行申报扣除则可能被认为是偷税行为。一般情况下,企业在会计处理中所进行的各种计提减值准备,主要是根据会计人员的职业判断而定,由于此判断不属于真实发生的事件因而在税法中不得扣除。

二、固定资产折旧年限对企业会计处理的影响

简单的说,固定资产折旧年限主要指的是固定资产提取折旧的期间。根据《企业会计准则》中关于固定资产的规定中可知,企业在对固定资产进行会计处理的过程中,在符合相关要求的前提下能够根据自身固定资产使用情况与性质及生产经营特点,自主地预计固定资产使用年限。但在税法中,除了国务院财政及税务主管部门的其他规定外,对于固定资产折旧的计提的最低年限进行了如下规定:其中对于房屋等建筑物而言,计提最低年限为20年;电子设备折旧计提最低年限为3年;飞机、火车、轮船、机器等生产设备而言计提最低年限为10年,而除飞机、火车、轮船外的运输工具计提最低年限为4年;与生产经营活动相关的家具、工具等,计提最低年限为5年。这些规定则表明会计制度与税法对于折旧计提年限不同。除此之外,我国行业财务制度为了能够对利润进行调整,会限制企业利用折旧年限的长短,且不受到各种因素的影响,强制性对折旧年限进行统一规范。从而便导致企业在对固定资产使用年限进行确定时不得根据自身的主观判断与客观需求作出利于企业的会计处理。近年来,企业为了能够促进产业结构调整,以更好地适应改变人类生态环境以及适应科学技术发展的客观要求,并且实现可持续发展目标。我国大部分企业加快对相关设备的更新速度,尤其是淘汰落后过时设备速度加快,因而企业对于固定资产的折旧年限远远提前于行业标准。因此,这就要求在对固定资产折旧计提中应该采取更加灵活多样的管理方式,以此来激活企业的主动性与责任心,使其尽快地摆脱行业对于折旧年限的限制。在对固定资产折旧计提的会计处理中应该根据自身经济实力与发展条件,同时在环境、技术以及地域的条件下,对企业折旧年限进行公平公正的制定,旨在更加真实地反映出企业成本及折旧。

三、确定固定资产预计净残值率

对净残值进行预计主要指的是假定企业的固定资产预计使用寿命已满并处于使用寿命终了时的预期状态。固定资产预计净残值率主要指的是企业目前从该项资产处置中获得的扣除与基础值费用后的金额、预计净残值占固定资产原值之间的比例。该企业的实际残值率在1-2%之间,远远低于预计残值率。同时对于不同固定资产的类别其残值率之间也存在极大的差别,例如电子设备与电缆。随着我国可持续发展目标的提出,对于环境要求的增加,在对环境造成污染的设备进行处理时会显著地增大其处置成本。其中低于带放射源的设备在会计处理上可能出现绝对值成负数。因此,企业在固定资产残值进行处理时应该根据实际处置不同类别进行会计估计,在处置的过程中即便同类别的固定资产的残值收入也会存在很大差别,因而就需要谨慎地把握资产所占比例、收入差别以及影响程度。除此之外,当固定资产全寿命使用周期结束时,应该根据固定资产折旧计算公式计算固定资产折旧额。

结语

综上所述,由于会计制度与税法之间的差异使得在会计处理中两者之间的差异是必然存在的,但可以通过一定方法进行调节,使会计处理方法不仅能够满足我国税收法规与国际化接轨,也能有效地提高我国企业国际竞争力。同时,通过对财务会计处理的进一步完善能够有利于奠定企业发展的基础,从而采取科学合理的手段对经营风险进行有效控制,最终真正地做到内外统一。

参考文献:

[1]刘冬梅.关于新事业单位会计制度固定资产会计核算的思考[J].商业会计,2013,(17):32-33.

摘要:随着近年来财政预算体系改革、零余额账户的推出、银行账户的清理、国库集中支付制度、公务卡强制结算等制度的实行,一个单位同时执行基本建设会计制度与事业单位会计制度,逐渐凸显两种会计制度双轨制的矛盾与冲突。笔者试着从两种制度双轨并行中发现的问题提出一些思考与建议。

关键词:基本建设;事业单位;会计制度;并轨

历年来,事业单位建设项目核算通常执行《国有建设单位会计制度》,各单位均单独设置基本建设财务账套,根据不同的业务性质,按照《国有建设单位会计制度》进行明细会计科目的设置与核算。2014年新修订的《事业单位会计制度》将基本建设项目纳入事业单位的会计核算中,但依然保留基本建设账套的独立核算,以双轨制维持现有的两种会计制度的模式。随着近年来财政预算体系改革、零余额账户的推出、银行账户的清理、国库集中支付制度、公务卡强制结算等制度的实行,一个单位同时执行基本建设会计制度与行政事业单位会计制度,逐渐产生了一些矛盾和问题,且日益凸显两种会计制度双轨制的矛盾与冲突。

一、基本建设会计制度与事业单位会计制度双轨制下的问题

(一)关于银行账户

在实行国库集中支付制度后,事业单位下拨的财政性资金统一纳入单位指定的银行开设的单一零余额账户中,因此,这就在客观上要求基建项目必须要与单位大帐套合并使用,进行统一的收入与支出、基本建设项目投资的核算。目前,事业单位一般建设资金纳入单位财务部门统一管理,专账核算,按规定程序批准使用。国库零余额额度下达后根据项目进行分解,归集到各自项目的预算额度中,按规定实行国库集中支付,与单位财务账分开独立核算。由于事业单位的基本建设账套没有独立的财政零余额账户,基本户的银行账户也因根据规定进行银行账户被清理销户。单位的基建资金主要来源于财政拨款,另一部分来源于事业单位自筹,但是,基本建设账套的银行基本户已经不存在,其自筹资金只在单位大账套进行会计科目的形式核算,资金并没有真正拨付,但是在基建账中,这部分资金又作为事业单位的自筹拨款计入资金来源中,导致一定程度的“账账不符”。此外,公务卡强制结算制度实行后,基本建设项目实施过程中的一些用公务卡结算的费用结算,需要单位大账户进行挂账、还款冲销的结算,同时,也须在基本建设账套同步反映,造成财务工作的重复劳动。

(二)关于会计核算

基本建设账套与所财务账套各自独立,在基本建设账套内根据实际承担的建设项目分别单独核算,按规定将决算情况合并纳入单位账簿和相关财务报表。基本建设设置独立账套,会计核算执行《国有建设单位会计制度》,会计科目均按《国有建设单位会计制度》进行核算,并根据项目特点及财务管理要求,自定义部分末级明细科目细化核算。《行政事业单位会计制度》的会计等式为资产=负债+净资产,而《国有建设单位会计制度》的会计等式为资金来源=资金占用。基本建设账套核算的同时,需将财务事项在单位的大账套里同步反映。事实上,建设单位基本建设账套的资金来源=资金占用这一会计等式核算的会计内容与行政事业单位账套内建设项目会计核算的科目并不匹配,需要手工调整合并后才能填报。另外,事业单位的基本建设项目经常有自筹资金,其资金的核算一般通过“结转自筹基建”这一科目进行列支,然后再转入基建账,但是这样的核算方法势必造成资金的重复性列支,具体的会计操作中,这样的会计核算方式也经常会使财务人员产生困惑,容易导致账务混淆。

(三)关于会计报表

由于《国有建设单位会计制度》的.会计等式与企业、事业单位不同,会计报表的格式也不一样,《国有建设单位会计制度》会计报表有:资金平衡表、基建投资表、待摊投资表、基建借款情况表、投资包干情况表。2014年起,财政部将基本建设会计报表调整为固定资产投资报表,保留了资金平衡表,另外设置了投资项目表、资产基本情况表、项目统计分析表。单位编制财务决算报表时,也必须将基本建设账套合并纳入一并反映。由于会计等式、会计要素、会计科目与会计报表的对应性不够强,即便合并账也会给会计报表的填报造成很大困惑,无法真正将基建项目的会计信息与事业单位的会计信息实时反映,不利于对事业单位的预算执行情况进行全面的、完整的、科学的、合理的分析。

(四)关于财务内控

良好的财务内控制度,能够有效约束单位的主要经济行为和关键岗位人员,确保项目执行和管理行为在良性轨道上良好的运行。根据《国有建设单位会计制度》、《基本建设财务规则》(2016年财政部第81号令)及单位内部基本建设财务管理办法,各单位基本都实行了不相容岗位相互分离制度,资金支付严格按照合同制、监理制管理,单位内部严格实行逐级审核审批制度。由于基本建设账套与单位本级财务账套的相对分离,其财务内控相应实施不同的内控制度和规程。这种情况下,单位的内控可能会出现思路不清晰、目标不集中的问题,主要体现在不相容岗位的设置、关键控制点的具体目标、项目执行过程中的财务决策等环节。基本建设项目财务内控的设计,在层次上一样涵盖单位领导班子、管理部门及其他业务部门、甚至单位全体职工。在流程上应渗透到决策、执行、监督等各个环节。而选准关键控制点是规范内控制度的核心,只有抓住关键控制点,才能有效避免内控真空。

二、基本建设会计制度与事业单位会计制度并轨的必要性

(一)取消基本建设独立账套,合并至单位法人账套

目前,基建会计核算采用独立账套核算,会计科目也是单独设计,会计恒等式为资金占用=资金来源,相对于其他会计制度有较大的区别,对会计人员工作“兼容性”有更高要求。新修订的行政单位和事业单位会计制度均要求基建并账,避免基建账“游离大账”。但频繁的并账工作,造成了重复的工作,多次并账也容易造成核算上的差错。此外,根据财政国库支付制度,支付额度统一按项目预算下达,但按照现行银行账户管理要求,涉及自筹资金的基建项目,其自筹资金是在单位基本结算账户,无法拨付转到基本建设银行账户(原基建银行账户已撤销),容易造成项目资金管理与财务核算交叉混淆,不易统一管理。因此,建议撤销基建项目独立账套核算制度,统一合并至单位账套内实行专项核算,专款专用。既满足了基建项目独立核算的要求,又实现了法人账套对单位财务收支和预决算执行情况的整体反映,还减少了合并基建账带来的财务重复工作,提高了管理效率与质量。

(二)对相关会计报表进行优化合并

目前,事业单位执行《事业单位会计制度》,基本建设财务执行《国有建设单位会计制度》,年末需要填报与基本建设项目相关的报表为《部门决算表》、《固定资产投资报表》,两套报表相互交叉,数据重复统计部分较多,差异在于统计口径。《固定资产投资报表》由以前的《基本建设项目投资决算报表》修订调整而来,总共4张表,分别为资金平衡表(01表)、投资项目表(02表)、资产基本情况表(03表)、项目统计分析表(04表),其中资金平衡表与以前的基本建设项目投资决算报表口径一致,但投资项目表与资产基本情况表为近年来调整报表统计口径后新增填报的。笔者认为,该套报表与《部门决算表》统计内容基本重叠,尤其投资项目表,将基本建设项目固定资产投资和所财务账形成的固定资产混在一起,无实质意义。另外,资产基本情况表与部门决算的资产情况表统计内容基本一致,但统计口径不同,只需细化部门决算的资产情况表即可。因此,建议将《固定资产投资报表》合并到部门决算表中,并将《固定资产投资报表》除资产情况表外的单表各自单独反映。

主要参考文献

[1]《基本建设财务规则》,中华人民共和国财政部令第81号令,

[2]《农业部基本建设财务管理办法》,农业部,

[3]做好建设单位基建财务工作的实践与思考,李国荣、陈加丽、曹国强,中国农业会计,.

1、≤由厚到簿≥2005年会计读书笔记第一章:总论第一节:会计概述一、 会计的概念和起源:会计的概念是:会计是以货币为主要计量单位,反映和监督一个单位经济活动的一种经济管理工作。二、 会计的作用:1、 会计信息有助于有关各方了解企业财务状况,经营成果和现金流量,并据以作出经济决策,进行宏观经济管理;2、 会计信息有助于考核企业领导人经济责任的履行情况;3、 会计信息有助于企业内部管理当局加强经营管理、提高经济效益。第二节:会计核算的基本前提会计核算的基本前提是指:对会计核算所处的时间、空间环境所作的合理设定。包括:会计主体、持续经营、会计分期、货币计量。一、 会计主体:1、 概念:会计主体,又称为会计实体、会计个体,是指会计信息所反映的特定单位或者组织,它规范了会计工作的空间范围。2、 掌握三个方面(1) 明确会计主体,才能划定会计所要处理的各项交易或事项的范围;(2) 明确会计主体,才能把握会计处理的立场。(3) 明确会计主体,才能将会计主体的经济活动与会计主体所有者的经济活动区分开来。 3、会计主体不同于法律主体。一般来说,法律主体往往是一个会计主体。但是,会计主体不一定是法律主体。二、 持续经营持续经营是指在可以预见的将来,企业将会按当前的规模和状态继续经营下去,不会停业,也不会大规模削减业务。三、 会计分期会计分期:又称会计期间,是指将一个企业持续经营的生产经营活动划分为一个个连续的,长短相同的期间。在我国,会计年度是自公历每年的1月1日至12月31日止。四、 货币计量货币计量,是指会计主体在会计核算过程中采用货币作为计量单位,计量,记录和报告会计主体的生产经营活动。第三节 会计核算的一般原则会计核算的一般原则是指:进行会计核算的指导思想和衡量会计工作成败的标准。即:一、 衡量会计信息质量的一般原则1、 客观性原则;2、 一贯性原则;3、 相关性原则;4、 及时性原则;5、 明晰性原则二、 确认和计量的一般原则1、 权责发生制原则;2、 配比原则;3、 历史成本原则;4、 划分收益性支出与资本性支出的原则三、 起修正作用的一般原则1、 谨慎性原则;2、 重要性原则3、 实质重于形式原则第四节 会计要素会计要素:是会计核算对象的基本分类,是设定会计报表结构和内容的依据,也是进行确认和计量的依据。包括:资产、负债、所有者权益、收入、费用、利润。一、 资产1、 含义:由过去的交易或事项形成并由企业拥有或者控制的资源,该资源预期会给企业带来经济效益。2、 特征:(1) 资产是能够直接或者间接给企业带来经济效益;(2) 资产是为企业所拥有的,或者即使不为企业所拥有,也是企业所控制的。(3) 资产必须由过去的交易或事项形成的。二、 负债1、 负债是指:过去的交易或事项形成的现时义务,履行该义务预期会导致经济效益流出企业。2、 特征:(1) 负债的清偿预期会导致经济利益流出企业;(2) 负债是由过去的交易或事项形成的。三、 所有者权益1、 含义:是指所有者在企业资产中享有的经济利益,其金额为资产减去负债后的余额。2、 特征(1) 除非发生减资,清算,企业不需要偿还所有者权益;(2) 企业清算时,只有在清偿所有的负债后,所有者权益才返还给所有者;(3) 所有者凭借所有者权益能够参与利润的分配四、 收入1、 含义:是指企业在销售商品、提供劳务及让渡资产使用权等日常活动中所形成的经济利益的总流入。收入不包括为第三方或客户代收的款项。2、 特征:(1) 收入是从企业的日常活动中产生,而不是从偶发的交易或事项中产生的;(2) 收入可能表现为企业资产的增加,或负债的减少,或二者兼而有之。(3) 收入能引起企业所有者权益的增加;五、 费用1、 含义:是指企业销售商品、提供劳务等日常活动中所发生的经济利益的流出。2、 特征:(1) 费用是企业在日常活动中发生的经济利益的流出,而不是从偶发的交易或事项中发生的经济利益的流出;(2) 费用可能表现为企业资产的减少,或负债的增加,或二者兼而有之。(3) 收入能引起企业所有者权益的减少;六、利润:含义是指企业在一定会计期间的经营成果,包括营业利润、利润总额和净利涧。2、 财务会计读书笔记6——投资投资(Investment):企业为通过分配来增加财富,或为谋求其他利益,而将资产让渡给其他单位所获得的另一项资产。投资通常有广义投资和狭义投资之分。广义的投资是指企业对资源的投向及运用,包括固定资产投资、存货投资、权益性投资、债权性投资、房地产投资等方面。而狭义的投资则专指企业的对外权益性投资(如购买其他公司的股票)和债权性投资(如购买国库券或其他公司的债券)。持有至到期投资 长期股权投资长期股权投资形成后,根据投资方的投资占被投资方有表决权资本总额的比例以及对被投资方的影响程度,分为以下四种类型:控制性股权投资共同控制性投资重大影响性投资无控制、无共同控制且无重大影响性投资长期股权投资的取得成本的确定:长期股权投资取得成本,是指取得长期股权投资时支付的全部价款,包括税金、手续费等相关费用,不包括为取得长期股权投资而发生的评估、审计、咨询等费用。长期股权投资的取得成本,应按以下情况分别确定以支付现金取得的长期股权投资,按照实际支付的全部价款作为初始投资成本,包括支付的税金、手续费等相关费用。企业取得的长期股权投资,如果实际支付的价款中,包含已宣告但尚未领取的现金股利,按实际支付的价款扣除已宣告但尚未领取的现金股利后的差额作为初始投资成本。应收债权换入长期股权投资的,按应收债权的账面价值加上应支付的相关税费,作为初始投资成本。如果涉及补价,按以下规定确定换入的长期股权投资的初始投资成本。以非货币性交易换入的长期股权投资,按换出资产的账面价值加上应支付的相关税费,作为初始投资成本。涉及补价的,应按以下规定确定换入的长期股权投资的初始投资成本。长期股权投资的后续计量:企业的长期股权投资,应根据不同情况分别采用成本法或权益法核算。成本法(CostMethod),是指以长期股票投资的实际成本作为登记“长期股权投资”账户的依据,投资金额不受被投资单位权益变动的影响,即企业的“长期股权投资”账户,通常仅反映投资的初始成本。在投资发生重大持久性不可逆转的贬值时,才对“长期股权投资”账户作减值处理,并确认投资损失。当被投资单位宣布分发的现金股利时,投资方做投资收益处理。企业对被投资单位无控制、无共同控制且无重大影响的,一般指占有被投资单位表决权资本20%以下的情形,长期股权投资应当采用成本法核算。长期股权投资成本法的核算要点如下:投资发生时,按实际投资成本增加长期股权投资账面价值。投资入账后,除追加或收回投资外,长期股权投资的账面价值一般保持不变。股权持有期内被投资单位宣告发放现金股利或利润时,投资企业按应享有的部分,确认为当期投资收益。但投资企业确认的投资收益,仅限于所获得的被投资单位在接受投资后产生的累积净利润的分配额,所获得的被投资单位宣告分派的现金股利或利润超过上述数额的部分,作为清算股利冲减初始投资成本。 在投资当年,投资企业应确认的投资收益和应冲减投资成本的金额(清算股利的金额),可按以下公式计算:①投资年度应享有的投资收益=投资当年被投资单位每股盈余×投资企业所持股份×当年投资持有月份/全年月份或投资年度应享有的投资收益=投资当年被投资单位每股盈余×投资企业所持股份×当年投资持有月份/全年月份②应冲减投资成本的金投资年度以后,投资企业所确认的投资收益和清算股利,可按以下公式计算:①应冲减投资成本的金额(清算股利的金额)=(投资后至本年末止被投资单位累积分派的利润或现金股利-投资后至上年末止被投资单位累积实现的净损益)×投资企业的投资企业的持股比例-投资企业已冲减的投资成本②应确认的投资收益=投资企业当年获得的利润或现金股利-应冲减投资成本的金额由于长期投资的股票市价持续下跌或被投资单位经营状况恶化等原因,导致投资可收回的金额低于账面价值,并且这种降低的价值在可预计的未来期间内不可能恢复,为准确反映当期损益,应将可收回金额低于账面价值的差额作为损失计入当期损益,并计提长期投资减值准备,用以调整投资的账面价值。 权益法(EquityMethod),是指投资最初以投资成本计价,以后“长期股权投资”账户的金额要随被投资单位所有者权益总额的变动而相应地进行调整的方法。在权益法下,被投资单位的所有者权益无论是因为盈亏引起的变动,还是其他原因引起的变动,投资企业都要相应调整“长期股权投资”账户的账面金额,调整的目的在于完整反映投资企业在被投资单位的实际权益。企业对被投资单位具有控制、共同控制或重大影响的,一般指占有被投资单位表决权资本20%以上的情形,长期股权投资应当采用权益法核算。权益法的核算要点如下:投资发生的核算:投资发生的核算在权益法下,投资最初以初始投资成本计量。购入股票时,需要在“长期股权投资———股票投资”账户下设“投资成本”三级明细账,用于反映投资方在被投资单位所有者权益中所占的份额。如果初始投资成本与其在被投资单位所有者权益中所占份额不一致,其差额在“长期股权投资———股票投资”账户下设“股权投资差额”三级明细账反映。股权投资差额,是指采用权益法核算长期股权投资时,初始投资成本与享有被投资单位所有者权益份额的差额。这里的所有者权益是指属于有表决权资本所享有的部分。股权投资差额一般可按以下公式计算:股权投资差额=初始投资成本-投资时被投资单位所有者权益×投资持股比例 长期股票投资的初始投资成本若高于在被投资单位所有者权益中所享有的份额,差额记入“长期股权投资———股票投资(股权投资差额)”账户的借方;若长期股权投资的初始投资成本低于在被投资单位所有者权益中所享有的份额,差额记入“长期股权投资———股票投资(股权投资差额)”账户的贷方。投资损益的核算:权益法下,投资损益不反映实际收到的股利,而是记录投资方在被投资单位当期损益中所拥有的份额,即投资后,投资方应随着被投资单位所有者权益(由于利润的变动)的变动而相应调整增加或减少的长期股权投资的账面价值。分别以下情况处理:(1)属于被投资单位当年实现的净利润而影响的其所有者权益的变动,投资企业应按所持表决权资本比例计算应享有的份额,增加长期股权投资的账面价值,并确认为当期投资收益。(2)属于被投资单位当年发生的净亏损而影响的所有者权益的变动,投资企业应按所持表决权资本的比例计算应分担的份额,减少长期股权投资的账面价值,并确认为当期投资损失。投资企业确认被投资单位发生的净亏损,一般以投资账面价值减至零为限,超过投资账面价值的亏损分担额做账外记录。如果以后各期被投资单位实现净利润,投资企业应在计算的收益分享额超过未记录的亏损分担额以后,按超过未确认的亏损分担额的金额,恢复投资的账面价值。特别需要说明的是,投资企业按被投资单位实现的净利润或发生的净亏损,计算应享有或应分担的份额时,应以取得被投资单位股权后发生的净损益为基础,投资前被投资单位实现的净损益不包括在内。(3)被投资单位宣告分派利润或现金股利时,投资企业按表决权资本比例计算的应分得的利润或现金股利,视为投资企业在被投资单位利益的返还,冲减长期股权投资的账面价值。被投资单位分派的股票股利,投资企业不做账务处理,但应于除权日注明所增加的股数,以反映股份的变化情况。可见,投资方在期末按照投资比例和被投资单位的盈亏状况调整“长期股权投资”账户之后,“长期股权投资”账户的内容包括两部分:一是初始投资成本;二是根据对方损益而调整的数额。为了将两者加以区分,“长期股权投资”账户下需要分别设置“股票投资(投资成本)”、“股票投资(损益调整)”三级明细账。对于被投资单位宣告分派的现金股利或利润,投资企业按持股比例计算应享有的份额,一方面作为“应收股利”入账,同时减少“股票投资(损益调整)”明细账的账面价值。投资企业对被投资单位其他所有者权益项目变动的核算:在采用权益法核算时,投资企业的长期股权投资账面余额,应随着被投资单位所有者权益总额的变动而变动。这些变动中除上述盈亏变动外,还包括以下情况:(1)因被投资单位资产评估、接受捐赠资产等所引起的所有者权益的变动。(2)因被投资单位外币资本折算所引起的所有者权益的变动。投资企业对被投资单位这些权益项目变动的调整,遵循同一个原则:按所持股权比例计算应享有的份额、调整长期股权投资的账面价值(在“长期股权投资”账户的“股票投资”或“其他股权投资”明细账下设“股权投资准备”三级明细账反映),同时作为资本公积增加处理(与被投资单位增加的权益项目相同)。3、《会计》读书笔记 (第二章第二节、第三节) 第二节 应收票据一、应收票据的特点及其分类 我国的应收票据即指商业汇票,一般不对应收票据计提坏账准备,超过承兑期收不回的应收票据应转作应收账款,对应收账款计提坏账准备。二、不带息应收票据三、带息应收票据企业应于中期期末和年度终了,按规定计算票据利息,并增加应收票据的账面价值,同时,冲减财务费用。票据期限按月表示时,应以到期月份中与出票日相同的那一天为到期日,月末签发的票据,不论月份大小,以到期月份的月末那一天为到期日。票据期限按日表示时,应从出票日起按实际经历天数计算。通常出票日和到期日,只能计算其中的一天,即“算头不算尾”或“算尾不算头”,利率换成日利率(年利率/360)四、应收票据转让 背书人对票据的到期付款负连带责任。第三节 应收账款一、应收账款的概念会计上所指的应收账款有其特定的范围:首先,收账款是指因销售活动形成的债权,不包括职工欠款、应收债务人的利息等其他应收款;其次,应收账款是指流动资产性质的债权,不包括长期的债权,如购买的长期债券等;第三、应收账款是指本企业应收客户的款项,不包括本企业付出的各类存出保证金。应收账款应于收入实现时予以确认。二、应收账款的计价(一)商业折扣商业折扣指企业根据市场供需情况,或针对不同的顾客,在商品标价上给的扣除。在存在商业折扣的情况下,企业应收账款入账金额应按扣除商业折扣以后的实际售价确认。(二)现金折扣现金折扣是指债权人为鼓励债务人在规定的期限内付款,而向债务人提供的债务扣除,通常发生在以赊销方式销售商品及提供劳务的交易中。一般用符号“折扣/付款期限”表示。存在现金折扣的情况下,应收账款入账金额的确认有两种方法,一种是总价法,另一种是净价法。总价法:将未减去现金折扣前的金额作为实际售价,记作应收账款的入账价值。现金折扣只有客户在折扣期内支付货款时,才予以确认。在这种方法下,销售方把给予客户的现金折扣视为融资的理财费用,会计上作为财务费用处理。我国会计实务中通常采用些方法。净价法:将扣减现金折扣以后的金额作为实际售价,据以确认应收账款的入账价值。这种方法将折扣视为提供信贷获得的收入。三、应收账款的会计处理(一)企业发生的应收账款,在没有商业折扣的情况下,按应收的全部金额入账。(二)企业发生的应收账款,在有商业折扣的情况下,应按扣除商业折扣后的金额入账。(三)企业发生的应收账款在有现金折扣的情况下,采用总价法入账,发生的现金折扣作为财务费用处理。四、坏账及坏账损失(一)坏账损失的确认一般来讲,企业的应收款项符合下列条件之一的,应确认为坏账:1.债务人死亡,以其遗产清偿后仍然无法收回;2.债务人破产,以其破产财产清偿后仍然无法收回;3.债务人较长时期内未履行其偿债义务,并有足够的证据表明无法收回或收回的可能性极小。企业计提坏账准备的方法由企业自行确定。除有确凿确凿表明该项应收款项不能够收回或收回的可能性不大外(如债务单位已撤销、破产、资不抵债、现金流量严重不足、发生严重的自然灾害等导致停产而在短时间内无法偿付债务等,以及3年以上的应收款项),下列情况不能全额提取坏账准备:1.当年发生的应收款项;2.计划对应收款项进行重组;3.与关联方发生的应收款项;4.其他已逾期,但无确凿证据表明不能收回的应收款项。企业的预付账款如有确凿证据表明其不符合预付账款性质,或者因供货单位破产、撤销等原因已无望收到所购货物的,应当将原计入预付账款的金额转入其他应收款,并按规定计提坏账准备。企业持有的未到期应收票据,如有确凿证据表明不能够收回或收回的可能性不大时,应将其账面余额转入应收账款,并计提相应的坏账准备。(二)坏账损失的会计处理1.直接转销法直接转销法是指实际发生坏账时,确认坏账损失,计入期间费用,同时注销该笔应收款项。我国企业会计制度规定,不允许企业采用直接转销法核算坏账损失。2.备抵法(1)余额百分比法根据会计期末应收款项的余额乘以估计坏账率即为当期应估计的坏账损失,据此提取坏账准备。第一,已确认并已转销的坏账损失,如果以后又收回,应及时借记和贷记该项应收账款等科目,而不应直接从银行存款科目转入坏账准备科目。第二,收回的已作为坏账核销的应收账款等,应贷记“坏账准备”科目,而不直接冲减“管理费用”。(2)账龄分析法根据应收款项入账时间的长短来会计坏账损失的方法。采用账龄分析法计提坏账准备时,收到债务单位当期偿还的部分债务后,剩余的应收账款,不应该改变其账龄,仍应按原账龄(3)赊销百分比法就是根据当期赊销金额的一定百分比估计坏账损失的方法。(4)个别认定法就是根据每一应收款项的情况来估计坏账损失的方法。需要说明的是,在采用账龄分析法、余额百分比法等方法的同时,能否采用个别认定法,应当视具体情况而定。如果某项应收账款的可收回性与其他各项应收账款存在明显的差别,导致该项应收账款如果按照与其他各项应收账款同样的方法计提坏账准备,将无法真实地反映其可收回金额的,可对该项应收账款采用个别认定法计提坏账准备,不得多提或少提,否则应视为滥用会计估计,按照重大会计差错更正的方法进行会计处理。在同一会计期间内运用个别认定法的应收账款应从其他方法计提坏账准备的应收账款中剔除。五、预付账款的会计处理预付账款不多的企业,也可以将预付的货款记入“应付账款”科目的借方。4、高级财务会计读书笔记 导 论一、会计发展的回顾和现代会计的形成: 1、根据历史的记载,在会驻地发展的几千年来大致经历了三个阶级:古代会计、近代会计、现代会计。 1)在旧石器时代的中晚期即有会计的萌芽形态。古代会计是从奴隶社会的鼎盛时期至封建社会末期这一漫长时期的会计。 2)近代会计:是从1494年意大利数学家、会计学家巴其阿勒的有关簿记著作《算术、几何及比例概要》公开出版到20世纪40年代末会计获得较大发展的时期。 3)现代会计:从20世纪中期至今是现代会计形成和发展的阶层。 现代会计的形成有着以下三个重要标志: 1、会计工艺的现代化; 2、企业会计形成两个重要分支; 企业会计在理论与方法方面随着内部与外部对会计信息要求的不同而分化为:财务会计和管理会计两个相互独立的分支。 财务会计:又称“外部报告会计”指:通过对企业已经完成的资金运动全面系统的核算与监督,以为外部与企业有经济利害关系的投资人、债权人和政府有关部门提供企业的财务状况与盈利能力等经济信息为主要目标而进行的经济管理活动。 管理会计:又称“内部报告会计”指:以企业现在和未来的资金运动为对象,以提高经济效益为目的,为企业内部管理者提供经营管理决策的科学依据为目标而进行的经济管理活动。 3、会计边界不断变化,职能范围日益扩大。二、财务会计概述: 1、财务会计理论的基本结构及其内容: 会计理论:通常是指会计实务所依据的会计基础观念。财务会计理论的基本结构是指财务会计所依据的会计基础观念的构成。财务会计理论的基本结构主要由:会计目标、会计假设、会计概念、会计原则等会计基础理论观念构成。 1)会计目标:又称“会计报表目标”。是指会计是为哪些人提供哪些会计信息,以及满足会计报表使用者的哪些需要,因此会计目标是建立会计实务和会计理论的基础,是会计理论基本结构的最高层次。 财务会计的目标是为企业外部与企业有经济利害关系的集团或个人提供企业财务状况和盈利能力等真实有用的相关信息,以满足他们对企业投资、贷款和进行宏观调控等决策的需要。 2)会计假设:又称“会计假定”或“环境假设”。它是指会计人员面对变化不定的社会环境作出的合理工科推论,是会计核算的前提条件。依据这些假收集和加工出来的会计信息,就可以满足会计报表使用者制定经济决策的需要。会计假设包括了会计主体假设、持续经营假设、会计分期假设、货币计量假设。 3)会计概念:它是对会计基本要素和会计核算的经济业务所下的定义,也是对广泛的财务会计内容的基本归类。会计概念包括资产、负债、权益、收入费用、以及经济业务等。 4)会计原则:又称‘会计准则”。它是建立在会计目标、会计假设及会计概念等会计基础理论之上具体确认和计量会计事项所应当依据的概念和规则。会计原则对于选择会计程序和方法具有重要的指导作用。 2、财务会计的基本方法:会计核算、会计分析、会计预测、决策以及科学的会计程序。 3、财务会计的特征: 1)财务会计以对外报告为主要目标,以编制企业通用会计报表为最终目的。 2)财务会计以“公认会计准则”指导和规范会计核算。 3)财务会计仍然运用传统会计的基本方法和程序进行会计数据的处理与加工。三、高级财务会计的产生背景: 自第二次世界大战以后,特别是从20世纪60年代开始,由于西方世界科学技术领域取得的突破性进展以及由此而带动的全球经济迅猛发展,使世界经济环境发生了巨大变化 1)各国经济不断迅速发展状大,在股份公司发展的基础上控服公司的兴起和发展,进而集团公司的大量涌现,使财务会计的目标更主要地转向外部报告。 2)国际贸易、国际投资、跨国经营迅速发展,西方国家不仅进一步推行商品资本和货币资本的国际化,而且大规模实行生产资本的国际化,从而促进国际间贸易和投资的不断扩大,突破了企业经济活动以国内为主的特征。 3)为满足商品生产发展的资金需要,不仅国内金融市场不断扩大,而且国际金融市场亦得以形成并不断发展。 4)由于社会经济的飞速发展,使各企业的经营范转不断扩大,交易形式更加灵活,新的经济业务形式不断增加,以往不存在或并不广泛出现的”特殊经济业务”将不断涌现。 5)由于第二次世界大战以来,特别是20世纪70年代西方国家和拉美各国经历了严重的通货膨胀,使得货币持续大幅贬值。 高级财务会计含义指:运用传统的财务会计理论与方法,以及在新的社会经济条件下发展了的财务会计理论与方法,对在新的经济条件下出现的一般财务会计中不予包括或不经常发生的企业特殊经济业务进行核算和监督,向与企业有经济利害关系者提供有用的决策会计信息的经济管理活动四、高级财务会计的核算内容: 1、各类企业均可能发生的特殊会计业务: 1)外币交易与折算的会计业务 2)企业所得税的会计业务; 3)股份上市公司信息披露的会计业务。 2、特殊经营行业的特殊会计业务 1)期货交易与经营的会计业务 2)现代租赁经营的会计业务 3)房地产经营的会计业务。 3、复合会计主体的特殊会计业务 1)企业合并的会计业务 2)集团公司的母公司与子公司以及总公司与所属分支机构及各所属企业内部往来的会计业务 3)企业合并和集团公司建立后合并会计报表编制的会计业务。 4、特殊经济时期的特殊会计业务 1)通货膨胀信息披露的会计业务。 2)企业停来、破产与清算的会计业务五、关于高级财务会计的研究: 1、对会计假设的发展和变化 2、对会计概念的变化 3、会计原则的发展。

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