上海介绍（中英文对照）

上海介绍

上海，位于东海之滨，长江出海口处，是中国最大的城市，也是中国对外改革开放的一个窗口。

上海是一个不断发展日渐强盛的城市，是我国最大的商业、金融中心，也是西太平洋地区重要的国际港口城市。其内外联系广泛，交通、通讯比较发达，正在吸引着越来越多注意的目光。

上海是位于长江三角洲冲积平原，因吴淞江支流上海浦而得名。春秋时属吴，战国时当地渔民创造了捕鱼工具“扈”，称这一带为沪渎，东晋时在此筑沪渎垒以防海盗，故上海简称“沪”。上海是中国的历史文化名城，被誉为“江海之通津，东南之都会”。“两千年历史看西安，一千年历史看北京，一百年历史看上海”，上海是近现代中国的“缩影”，拥有厚重的历史底蕴。作为党的诞生地，更为这座城市增添了一份独特的光彩。这里荟萃了多少风云人物，孙中山、宋庆龄、毛泽东、周恩来、鲁迅、李鸿章、蒋介石、宋子文等许多名流的足迹散落在上海各处的不同住宅建筑里，蕴含着一段段耐人寻味的往事。

上海有一种任何城市都无法比拟的气质，就是她的"洋气"。1843年上海开埠，形成了她五方杂处、中西交融的文化特色。上海的新兴的金融证券、期货交易、外汇和技术等全国性市场的建立，确立了上海作为全国资源配置中心的地位，同时也加快了上海经济与国际接轨的步伐。2001年10月，APEC会议在上海举行，上海作为新世纪国际经济、金融、贸易中心之一的地位已初步确立！

今日的上海，是一座极具现代化而又不失中国传统特色的海派文化都市。繁华的大上海处处显现着她的独特魅力，令人着迷——外滩老式的西洋建筑与浦东现代的摩天大厦交相辉映；徐家汇大教堂圣诗声声，玉佛寺香烟袅袅；过街楼下的麻将老人，弄堂里的足球少年；群众剧场的沪剧、滑稽戏，大剧院的交响乐、芭蕾舞；老饭店的本帮佳肴，杏花楼的广式粤茶，云南路的各地小吃，红房子的法国大菜，小绍兴的三黄鸡，美国的肯德基；上海老街的茶馆，衡山路的酒吧，中西合璧，新欢旧爱，各有各的精彩。夜幕降临，霓虹闪耀，夜上海粉墨登场，和平饭店的爵士乐，豫园的丝竹音乐，让人追忆上个世纪二、三十年代老上海的旧梦，而现代迪斯科的节奏，遍地开花的网吧，又把人带回了21世纪的现代文明……

迈入21世纪的上海，繁荣与开放在这里播种，东方明珠电视塔、金茂大厦、上海国际会议中心、浦东国际机场，无一不描绘着国际大都市的开阔前景，21世纪的上海，光荣与梦想在这里汇合，上海博物馆、上海大剧院、城市规划馆，无一不张扬着国际化大都市的广博情怀。新世纪的上海是现代化、国际化、时尚化的标本，她将热情地欢迎着世界各国朋友们的到来！

上海市概况

简 称：沪

区 号：021

邮 编：200000

面 积：东西宽100公里，南北长120多公里，全市陆地面积为6340.5平方公里，其中外环线以内主城区面积610平方公里。境内的崇明岛面积1041平方公里，是我国第三大岛。

人 口：常住人口约1674多万，流动人口约200万。

位 置：位于北纬31度14分，东经121度29分。地处长江三角洲前沿，倚东海之滨，向东是浩瀚无垠的太平洋、与美国的西海岸隔海相望，南临杭州湾，西与富庶的江苏、浙江两省毗邻，北界黄金水道长江入海口，正当我国南北海岸线的中部，交通便利，腹地广裹，地理位置十分优越，是世界第三大港和中国最大的港口。

区 划：全市共辖18个区（黄浦、卢湾、徐汇、杨浦、长宁、静安、普陀、闸北、虹口、浦东新区、宝山、嘉定、闵行、金山、松江、青浦、奉贤、南汇）。1个郊县（崇明）。

市 花：白玉兰

Shanghai introduced

Shanghai, is located shore of the East China Sea, the Yangtze River estuary place, is the Chinese biggest city, also is a China foreign reform and open policy window.

Shanghai is develops day after day the powerful city unceasingly, is the our country biggest trade, the financial center, also is west the Pacific section important international port city. Among them outside relates widely, the transportation, the communication quite are developed, is attracting the more and more many attentions vision.

Shanghai is located the Yangtze River delta silting alluviation plain, but acquires fame because of the Wusong river branch Shanghai water's edge. When Spring and Autumn Period is Wu, when the Warring States the local fisherman created has caught fish the tool □retinue □, called area this was the hudu, when the Eastern Jin Dynasty built the hudu in this to build by guards against the pirate, therefore Shanghai was called □Shanghai □. Shanghai is China's historical city, is passed by the reputation for □Jianghai Tianjin, southeast can □. □in 2000 the history looks at Xi'an, in 1000 the history looked at Beijing, 100 years history looked Shanghai □, Shanghai was near modern China □the miniature □, had the sincere historical inside story. As party's 诞生地, this city has more increased a unique brilliance. Here gathered together how many men of the hour, Sun Yat-Sen, Song Qingling, Mao Zedong, Zhou Enlai, Lu Xun, Li Hongzhang, Chiang Kai-Shek, Song Ziwen and so on many celebrities' trails scattered in the Shanghai each place different residential building, was containing section of sections thought-provoking past events.

Shanghai has the makings which one kind of any city all is unable to compare, is her "foreign style". In 1843 Shanghai opened the port, has formed the cultural characteristic which her all corners of the land, China and the West blended. Shanghai's emerging financial negotiable securities, prompt sale, foreign exchange and technology and so on nationwide the market establishment, established Shanghai to take the national resources disposition center the status, at the same time also sped up the step which Shanghai was economical and international connects rails. In October, 2001, the APEC conference is held in Shanghai, Shanghai took new century international economy, finance, trade centers of a status has been established initially!

Today Shanghai, is has the modernization but also not to lose the China traditional features extremely the Shanghai culture metropolis. Lively Shanghai everywhere is appearing her unique charm, makes one be in a stew □□the Bund old style Western world to construct and the Pudong modern skyscraping building enhances one another's beauty; The Xujiahui cathedral saint 诗声 sound, the Yufu Temple cigarette curls; Under building projecting over a street or lane mahjong old person, in alley soccer youth; Populace theater Shanghai opera, farce, big theater symphony, ballet; Old hotel local guild delicacies, apricot blossom building general expression Guangdong tea, Yunnan road each place snack, red house French main dish, small Shaoxing's three yellow chickens, US'S Kentuckey; The Shanghai Laokay's teahouse, weighs the mountain road the bar, 中西合璧, the new joy old love, has each splendor respectively. The curtain of night arrives, the neon sparkles, a night of Shanghai enters the political arena, peaceful hotel jazz, Henan garden string and woodwind instruments music, lets the human recall on a century two, the 30's old Shanghai's old dream, but the modern disco dancing rhythm, springs up everywhere Internet bar, also has brought back to the human the 21st century modern civilizations □□

迈入 for the 21st century Shanghai, is prosperous and open sows seeds in here, the Eastern pearl television tower, the golden cyclopentadiene building, the Shanghai international convention center, the Pudong international airport, does not have one is not describing the international metropolis open prospect, the 21st century Shanghai, honorably converges with the dream in here, the Shanghai museum, the Shanghai big theater, the urban planning hall, does not have one is not making widely known the internationalization metropolis vast mood. New century Shanghai will be modernized, the internationalization, the fashion specimen, she warmly will be welcome the various countries friends arrival!

Shanghai survey

Abbreviation: Shanghai

District number: 021

Zip code: 200,000

Area: The thing extends 100 kilometers, the north and south long more than 120 kilometers, the whole city land area is 6340.5 square kilometers, in outside loop line host city area 610 square kilometers. The within the boundaries Chongming island area 1,041 square kilometers, are the our country third Oshima.

Population: Resident population approximately more than 16.74 million, transient population approximately 2 million.

Position: Is located north latitude for 31 ' 14 '', the east longitude 121 29 minute. Is situated at the Yangtze River delta front, relies on shore of the East China Sea, to the east is the vast boundless Pacific Ocean, 隔海相望 with US'S West coast, south is near Hangzhou bay, west with rich and populous Jiangsu, Zhejiang two provinces adjoining, north golden waterway Yangtze River enters the seaport, while our country north and south coastline middle, transportation convenient, the center broadly binds, the geographical position is extremely superior, is the world third big port and the Chinese biggest harbor.

The area delimits: The whole city altogether governs 18 areas (Huangpu, Lu Wan, Xuhui, Yang Pu, Changning, Jinan, Puto, Zhabei, Hongkou, the Pudong newly developed area, Paoshan, Jiading, Minhang, Jinshan, sungchiang province, Qingpu, Fengxian, Nanhui). 1 suburban counties (Chongming).

City flower: Michelia alba 3、通过活动，使学生养成博览群书的好习惯。

B比率分析法和比较分析法不能测算出各因素的影响程度。√
C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。Ｘ

C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错

C产品的实际生产成本包括废品损失和停工损失。√

C成本报表是对外报告的会计报表。×

C成本分析的首要程序是发现问题、分析原因。×

C成本会计的对象是指成本核算。×

C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。√
C成本计算方法中的最基本的方法是分步法。X
D当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本

中。×

D定额法是为了简化成本计算而采用的一种成本计算方法。×

F“废品损失”账户月末没有余额。√

F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。Ｘ

F分步法的一个重要特点是各步骤之间要进行成本结转。(√)

G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错

G工资费用就是成本项目。(×)

G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对

J计算计时工资费用，应以考勤记录中的工作时间记录为依据。(√)

J简化的分批法就是不计算在产品成本的分批法。(×)

J简化分批法是不分批计算在产品成本的方法。对

J加班加点工资既可能是直接计人费用，又可能是间接计人费用。√
J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，X
K可修复废品是指技术上可以修复使用的废品。错

K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。Ｘ

P品种法只适用于大量大批的单步骤生产的企业。×

Q企业的制造费用一定要通过“制造费用”科目核算。Ｘ

Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。Ｘ

S生产车间耗用的材料，全部计入“直接材料”成本项目。Ｘ

S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。(×)

W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对

Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对

Y引起资产和负债同时减少的支出是费用性支出。X
Y以应付票据去偿付购买材料的费用，是成本性支出。X
Y原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。Ｘ

Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差异，因此更换各因索替换顺序，不会影响分析的结果。(×)

Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对

Z直接生产费用就是直接计人费用。X
Z逐步结转分步法也称为计列半成品分步法。√

A按年度计划分配率分配制造费用，“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。

A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)

本文来源：https://www.2haoxitong.net/k/doc/fe7d8846cdbff121dd36a32d7375a417876fc16f.html