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Cooper

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过去心不可得,未来心不可得。

半杯凉白开

无色 无味 有毒
March 10

儿需有名

酒需醉

醉后畅谈

是心言

February 09

Life

 

You see that pack of Virginia killing sticks ?

All you need to know about life is retained within those four walls.

You will notice that one of your personalities is seduced by the illusions of grandeur.

A gold packet of king size with a regal insignia.

An attractive implication toward glamour and wealth.

A subtle suggestion that cigarettes are indeed your royal and loyal friends.

And that, Pete, is a lie.

Your other personality is trying to draw your attention to the flip side of the discussion.

Written in boring, bold, black and white, is the statement...

...that these neat little soldiers of death, are, in fact, trying to kill you.

And that, Pete, is the truth.

Oh, beauty is a beguiling call to death and I'm addicted to the sweet pitch of its siren.

That is starts sweet ends bitter,

And that which starts bitter ends sweet.

January 15

会计师学英语(四)

继续……

成本类:

生产成本 Production costs
制造费用 Manufacturing expenditures
劳务成本 Service costs
研发支出 Research and development expenditures
工程施工 Engineering construction
工程结算 Engineering settlement
机械作业 Mechanical operations

 

损益类

主营业务收入 Prime operating revenue
利息收入 interest income
手续费收入 Commission income
保费收入 Premium income
分保费收入 Reinsurance premium income
租赁收入 Leasehold income
其他业务收入 Other business income
汇兑损益 Exchange gain or loss
公允价值变动损益 Profit and loss from fair value changes
投资收益 Income on investment
摊回保险责任准备金 Amortized deposit for duty
摊回赔付支出 Amortized compensation expenses
摊回分保费用 Amortized reinsurance expenditures
营业外收入 Nonrevenue receipt
主营业务成本 Prime operating cost
其他业务成本 Other operating cost
营业税金及附加 Business tax and surcharges
利息支出 interest expense
手续费支出 commissin expense
提取未到期责任准备金 Appropriation of Deposit for undue duty
提取保险责任准备金 Appropriation of Deposit for duty
赔付支出 compensation expenses
保户红利支出 Dividend expenses for the insures
退保金 Loan value
分出保费 Reinsurance premium
分保费用 Reinsurance costs
销售费用 Marketing costs
管理费用 Managing costs
财务费用 Financing costs
勘探费用 Prospecting costs
资产减值损失 Assets Devaluation
营业外支出 Nonoperating expense
所得税 Income tax
以前年度损益调整 Profit and loss adjustment of former years

会计师学英语(三)

继续

共同类:

清算资金往来 Liquidation of inter bank business
外汇买卖 Foreign exchange buy and sale
衍生工具 Derivative tools
套期工具 Arbitrage tools
被套期项目 Arbitraged items

 

所有者权益类:

实收资本 Paid-in capital
资本公积 capital surplus
盈余公积 earned surplus
一般风险准备 Generic risk reserve
本年利润 Full-year profit
利润分配 Allocation of profits
库存股 Treasury share

To be continue^^

会计师学英语(二)

继续……

负债类:

短期借款 Short-term borrowing
存入保证金 Deposit received for recognizance
拆入资金 Borrowings from banks and other financial institution
向中央银行借款 Borrowings from central bank
同业存放 Due to placements with banks and other financial Institutions
吸收存款 Savings absorption
贴现负债 Liabilities of capital discounted
交易性金融负债 Transactional monetary liabilities
卖出回购金融资产 Financial Assets sold for repurchase
应付票据 Notes payable
应付账款 Accounts payable
预收账款 Accounts received in advance
应付职工薪酬 Payroll payable
应交税费 Tax payable
应付股利 Dividend payable
应付利息 Accrued interest payable
其他应付款 Other accounts payable
应付保户红利 Dividend for insured
应付分保账款 Dividend payable for reinsurance
代理买卖证券款 Receivings from vicariously traded securities
代理承销证券款 Receivings from vicariously sold securities
代理兑付证券款 Receivings from vicariously cashed securities
代理业务负债 Liabilities from vicariously business
预提费用 Withholding expense
预计负债 Estimated Liabilities
递延收益 Deferred profits
长期借款 Long-term borrowings
长期债券 Long-term bonds
未到期责任准备金 Deposit for undue duty of reinsurance
保险责任准备金 Deposit fro duty of reinsurance
保户储金 Deposit of insured
独立账户负债 Liabilities of independent accounts
长期应付款 Long-term accounts payable
未确认融资费用 Unsettled financing expenses
专项应付款 Special accounts payable
递延所得税负债 Deferred income tax liabilities

To be continue^^

December 25

会计师学英语(一)

作为一个新时代的会计师,怎么能不懂英语呢,所以,我要努力好好学英语!以下所有会计知识均为中国新企业会计准则(CAS 2006)。

从最基本的开始吧,先看看会计科目怎么说。

1、资产类

现金 Cash on hand
银行存款 Bank deposit
存放中央银行款项 Deposit in the central bank
存放同业 Due from placements with banks and other financial institution
其他货币资金 Other monetary capital
结算备付金 Deposit reservation for balance
存出保证金 Deposit for recognizance
拆出资金 Lending to banks and other financial institutions
交易性金融资产 Transactional monetary capital
买入返售金融资产 Redemptory monetary capital for sale
应收票据 Notes receivable
应收账款 Accounts receivable
预付账款 Accounts prepayment
应收股利 Dividend receivable
应收利息 Accrued interest receivable
应收保户储金 Receivable deposit from the insured
应收代位追偿款 Subrogation Receivables
应收分保账款 Reinsurance accounts receivable
应收分保未到期责任准备金 Receivable deposit for undue duty of reinsurance
应收分保保险责任准备金 Receivable deposti for duty of reinsurance
其他应收款 Other accounts receivable
坏账准备 Bad debit reserve
贴现资产 Deposit of capital discount
贷款 Loans
贷款损失准备 Loans impairment reserve
代理兑付证券 Vicariously cashed securities
代理业务资产 Capital in vicariously business
材料采购 Procurement of materials
在途物资 Materials in transit
原材料 Raw materials
材料成本差异 Balance of materials
库存商品 Commodity stocks
发出商品 Goods in transit
商品进销差价 Difference between purchase and sales of commodities
委托加工物资 Material for consigned processing
包装物及低值易耗品 Wrappage and easily wornout inexpensive articles
消耗性生物资产 Consumptive biological assets
周转材料 Revolving materials
贵金属 Expensive metals
抵债资产 Capital fro debt payment
损余物资 Salvage value of insured properties
存货跌价准备 Reserve for stock depreciation
待摊费用 Unamortized expenditures
独立账户资产 Capital in independent accounts
持有至到期投资 Held-to-maturity investment
持有至到期投资减值准备 Reserve for held-to-maturity investment impairment
可供出售金融资产 Financial assets available for sale
长期股权投资 Long-term equity investment
长期股权投资减值准备 Reserve for long-term equity investment impairment
投资性房地产 Investment real estate
长期应收款 Long-term accounts receivable
未实现融资收益 Unrealized financing profits
存出资本保证金 Deposit for capital recognizance
固定资产 Fixed assets
累计折旧 Accumulative depreciation
固定资产减值准备 Reserve for fixed assets impairment
在建工程 Construction in process
工程物资 Engineer material
固定资产清理 Disposal of fixed assets
融资租赁资产 Financial leasing assets
未担保余值 Unguaranteed residual value
生产性生物资产 Productive biological assets
生产性生物资产累计折旧 Accumulative depreciation of productive biological assets
公益性生物资产 Biological assets for commonweal
油气资产 Oil and gas assets
累计折耗 Accumulated depletion
无形资产 Intangible assets
累计摊销 Accumulated amortization
无形资产减值准备 Reserve for intangible assets impairment
商誉 Business Reputation
长期待摊费用 Long-term deferred expense
递延所得税资产 Deferred income tax assets
待处理财产损益 Unsettled assets profit and loss

To be continue ^^

November 28

what's the fuck going on?

设想一下,一旦你的生活在某个结点上出了轨,突然被猪油蒙了心去干了什么离谱的事,哪怕就是撒一个谎,那一路下去,等待你的是一个什么样的结果?

Burn after Reading是一部好电影,坐在宽大办公桌后面的CIA官员,失业在家老婆还红杏出墙的前CIA路人甲,自以为一切掌握却不知道已经掉进了老婆挖好的坑的财政部路人乙,有点二百五的健身教练A和B,心地善良的健身房老板C,都是和你我一样普通的普通人.仅仅只是路人甲的回忆录阴差阳错落入了A、B之手,最后却是死的死,植物人的变植物人,逃的逃。而本应对整个事件最清楚的CIA官员,他的最大的疑惑却是“What's the fuck going on?”

有一天,当你的表演落幕的时候,会不会有观众说“What the fuck?”

世界是慌诞的,我们都只是幸存者而已。

August 06

儿需有名

酒需醉

醉后畅谈

是心言

July 22

虚空漩涡

 

很空很虚很无聊。算了,懒得写了。

哎……

i wanna live life, never be cruel,
i wanna live life, be good to you,
i wanna fly, never come down.

April 01

辞职了。

新的一月就在愚人节这天开始了,而我,也要有个新的开始了。

做了两年的审计了,大大小小的项目都做了很多,审计其实很简单。

查阅,询问,函证。

就这三样武器。

March 19

被同化的怪物

胃痛,一阵一阵,昨天晚上吃的辣椒在开始我身体里耀武扬威了。

昆明人喜欢吃辣,尤其喜欢酸辣。

我也喜欢吃辣,川菜的麻辣,湘菜的香辣,都喜欢。

我能吃辣,那是很久以前的事了。

可惜在北京待了这么多年,天天吃的大都是清淡的东西,我那吃辣的肠胃,估计也只适应清淡的食物了。

每个人都一样,初到一个新的环璄,都会有不适应,明间久了,都会被同化掉。

偶尔有那么一两个没有被环境同化的人,就成了异端,就成了怪物或者圣人。

与环境不协调的人,总是孤独和痛苦的,正如我现在的胃。

March 17

绝望先生。

酒店的后面是个小区,窗户中透出昏黄温暖的光。看这温馨宁静这光,心总会很痛。

狠绝望。

属于我的那束光,要我拼到什么时候呢?远远的望不到未来。

过去心不可得,未来心不可得。

看一个人未来是否会幸福,看他现在是否幸福就知道了,有人这么说。

意思是我的将来将会是充满着苦痛和绝望?

活着太累,对于一个几乎什么都没有的人来说。

一个人痛苦不是他拥有的太少,而是他想得到的太多。

可惜我不是那个只有一只木桶还能很高兴晒太阳的人,我只是想有正常的生活,能为我的家人,我喜欢的人提供保障的生活。

我不知道什么时候我才能达成我这个心愿。也不知道是不是还有能力来完成这个梦想。

我亲爱的爷爷,甚至都没有看到我最后一眼,一定是带着遗憾的吧。而我,还什么都没能给他。

人生来就是受苦的,所以要把苦当作生活。但我不愿意被这苦麻木了心神。只有在这苦中绝望着前行。

春城,昆明

春天去春城,应该是个不错的时间,不错的地点。

出机场就能看到路两边一簇一簇的鲜花,在晃眼的阳光下,亮得有点刺眼。

空气没有想像中的好,充满了灰尘。

就如大部分南方城市一样,路狭窄而且不平,80万人口的城市竟然有90万辆车,拥挤的交通!

城市很吵,春城没有春天的宁静,不知是我烦躁了还是他烦躁。

不喜欢这里。

March 16

广州之行

当北京还在初春的寒冷中时,广州已经春暖花开了。

一下飞机,好温暖潮湿的空气啊,真舒服。

住在珠江边上的酒店里,晚上真漂亮。

用破手机照了几张。呵!

明天就要走了,记念一下。

图像007

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March 12

来个全的,嗯!

1、赵元任《施氏食狮史》
石室诗士施氏,嗜狮,誓食十狮。施氏时时适市视狮。十时,适十狮适市。是时,适
施氏适市。氏视是十狮,恃矢势,使是十狮逝世。氏拾是十狮尸,适石室。石室湿,
氏使侍拭石室。石室拭,氏始试食是十狮。食时,始识是十狮,实十石狮尸。试释是
事。
2、杨富森<<于瑜与余欲渔遇雨>>
于瑜欲渔,遇余于寓。语余:“余欲渔于渝淤,与余渔渝欤?”
余语于瑜:“余欲鬻玉,俞禹欲玉,余欲遇俞于俞寓。”
余与于瑜遇俞禹于俞寓,逾俞隅,欲鬻玉于俞,遇雨,雨逾俞宇。余语于瑜:“余欲
渔于渝淤,遇雨俞寓,雨逾俞宇,欲渔欤?鬻玉欤?”
于瑜与余御雨于俞寓,俞鬻玉于余禹,雨愈,余与于瑜踽踽逾俞宇,渔于渝淤。
3、《季姬击鸡记》
季姬寂,集鸡,鸡即棘鸡。棘鸡饥叽,季姬及箕稷济鸡。鸡既济,跻姬笈,季姬忌,
急咭鸡,鸡急,继圾几,季姬急,即籍箕击鸡,箕疾击几伎,伎即齑,鸡叽集几基,
季姬急极屐击鸡,鸡既殛,季姬激,即记《季姬击鸡记》。
4、《遗镒疑医》
伊姨殪,遗亿镒。伊诣邑,意医姨疫,一医医伊姨。翌,亿镒遗,疑医,以议医。医
以伊疑,缢,以移伊疑。伊倚椅以忆,忆以亿镒遗,以议伊医,亦缢。噫!亦异矣!
5、《易姨医胰》
易姨悒悒,依议诣夷医。医疑胰疫,遗意易姨倚椅,以异仪移姨胰,弋异蚁一亿,胰
液溢,蚁殪,胰以医。易胰怡怡,贻医一夷衣。医衣夷衣,怡怡奕奕。噫!以蚁医胰
,异矣!以夷衣贻夷医亦宜矣!
6、赵元任《熙戏犀》
西溪犀,喜嬉戏。席熙夕夕携犀徙,席熙细细习洗犀。犀吸溪,戏袭熙。席熙嘻嘻希
息戏。惜犀嘶嘶喜袭熙。
7、《饥鸡集矶记》
唧唧鸡,鸡唧唧。几鸡挤挤集矶脊。机极疾,鸡饥极,鸡冀己技击及鲫。机既济蓟畿
,鸡计疾机激几鲫。机疾极,鲫极悸,急急挤集矶级际。继即鲫迹极寂寂,继即几鸡
既饥,即唧唧。
8、《侄治痔》
芝之稚侄郅,至智,知制纸,知织帜,芝痔炙痔,侄至芝址,知之知芷汁治痔,至芷
址,执芷枝,蜘至,踯侄,执直枝掷之,蜘止,侄执芷枝至芝,芝执芷治痔,痔止。
9、最后也是最变态的:
《羿裔熠邑彝》
羿裔熠①,邑②彝,义医,艺诣。
熠姨遗一裔伊③,伊仪迤,衣旖,异奕矣。
熠意④伊矣,易衣以贻伊,伊遗衣,衣异衣以意异熠,熠抑矣。
伊驿邑,弋一翳⑤,弈毅⑥。毅仪奕,诣弈,衣异,意逸。毅诣伊,益伊,伊怡,已
臆⑦毅矣,毅亦怡伊。
翌,伊亦弈毅。毅以蜴贻伊,伊亦贻衣以毅。
伊疫,呓毅,癔异矣,倚椅咿咿,毅亦咿咿。
毅诣熠,意以熠,议熠医伊,熠懿⑧毅,意役毅逸。毅以熠宜伊,翼逸。
熠驿邑以医伊,疑伊胰痍⑨,以蚁医伊,伊遗异,溢,伊咦。熠移伊,刈薏⑩以医,
伊益矣。
伊忆毅,亦呓毅矣,熠意伊毅已逸,熠意役伊。伊异,噫,缢。
熠癔,亦缢。
注解:
①熠:医生,据说为后羿的后裔。
②邑:以彝为邑,指居住在一个彝族聚居的地方。
③伊:绝世佳丽,仪态万方,神采奕奕。
④意:对伊有意思,指熠爱上了伊。
⑤翳:有遮蔽的地方,指伊游弋到了一个阴凉的地方。
⑥毅:逍遥不羁的浪人,善于下棋,神情坚毅,目光飘逸。
⑦臆:主观的感觉,通“意”,指对毅有好感。
⑧懿:原意为“懿旨”,此处引申为要挟,命令。
⑨胰痍:胰脏出现了疮痍。
⑩刈:割下草或者谷物一类。薏:薏米,白色,可供食用,也可入药

 
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