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Kế toán là một công cụ hữu hiệu giúp cho không chỉ các nhà quản lý nắm được thực trạng tài chính nhằm hoạch định kế hoạch phát triển cho tương lai của công ty mà còn là mối quan tâm của các nhà đầu tư tài chính, các ngân hàng, Nhà nước nhằm phục vụ cho những mục đích của mình. Hạch toán kế toán gắn liền với sản xuất do đó ngay từ thời kỳ nguyên thuỷ người ta đã sử dụng hạch toán kế toán đẻ ghi chép theo dõi quá trình sản xuất.Các bản ghi kế toán đã xuất hiện từ năm 8500 trước công nguyên ở Trung Á, viết bằng đất sét thể hiện các hàng hoá như bánh mỳ, dê, quần áo . Xem thêm: http:www.kilobooks.comsoluocvehethongradoicuahethongtaichinhthegioivavietnam368146ixzz39FqOgHT4 Follow us: kilobooks.vn on Facebook

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1.01 Example sentences with temporary states

Wǒ tóngwū hěn lèi My roommate is very tired.

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21.02 Adjectives describing appearance

胖 Pàng Fat

丑 ChǒuUgly

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21.03 Physical characteristics - Example sentences

Tā nánpéngyou hěn shuài Her boyfriend is very handsome.

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21.07 His hair is very short - Example sentences

Lǐ Xuě de tóufa hěn zhí Li Xue's hair is very straight.

A Transcribe the characters below into pinyin

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C Transcribe the following sentences into pinyin

H Circle the pinyin for the character

短 : fāng xiōng jiàn duǎn 漂 : jiě piào míng běi

帅 : xiān fāng shuài piào 丑 : yǒu chǒu shuài fāng

直 : zhí diǎn shén chǒu 壮 : zhí duǎn fāng zhuàng

I Fill in the blanks with the most appropriate choice

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画报 Huàbào Pictorial

地图 Dìtú Map

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22.02 This and that - Example sentences

Zhè shì cídiǎn, nà shì kèběn This is a dictionary, that is a textbook.

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Notes:

这 zhè and 那 nà are demonstrative pronouns, which means that they point out where something

is 这 zhè means this and 那 nà means that

Pronunciation point:

You should be careful not to confuse 那 nà with the interrogative pronoun 哪 nǎ 那 nà has a

fourth tone falling sound, which sounds commanding or even angry to English speakers nǎ has

the falling and then rising third tone, which to English speakers sounds a bit like someone who ismildly incredulous of something

22.03 Whose textbook is this? - Example sentences

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Zhè shì shéi de huàbào? Whose pictorial is this?

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Nǎ zhāng dìtú shì wǒ de? Which map is mine?

22.07 Sentences with possessive pronouns

这本书是我的。

Zhè běn shū shì wǒ de This book is mine.

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这 Zhè and 那 nà is the pronunciation you typically find in textbooks, but sometimes they may

be pronounced as zhèi and nèi, respectively This pronunciation is only used when the words are specifying which is which, as in "Which book out of all of these are Anna's? - This one."

Zhèi and nèi is considered to be less standard pronunciation, so there's no reason to worry about

it too muc去 h If you are living in China and in a region where zhèi and nèi are being used you

will probably pick them up instinctually, the way one picks up slang Otherwise, you can never

go wrong saying Zhè and nà

22.08 Is this your dictionary?

A Transcribe the characters below into pinyin

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D Transcribe the following sentences into pinyin

1.) 那本词典是不是你的?

_ 2.) 这本杂志是我的。

_ 3.) Nǎ běn zázhì shì nǐ de?

_ 4.) Zhè shì shéi de shū?

_ 5.) Zhè shì bàozhǐ, nà shì zázhì

_ 3.) wǒ péngyou shū shì de Nà

_ 4.) shéi de Nà shì zázhì ?

_

I Write questions for the following answers

1.) _?

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这本书是他的。 Zhè běn shū shì tā de

2.) _? 那是报纸。 Nà shì bàozhǐ

3.) _? 这是我同屋的小说。 Zhè shì wǒ tóngwū de xiǎoshuō

4.) _? 这是画报。 Zhè shì huàbào

23.01 What kind of book is this?

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书包 shūbāo means bookbag The word is made exactly the same as in English, by joining the

word 书 shū book to 包 bāo bag

23.06 What kind of map is this?

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上海市 Shànghǎi shì means Shanghai City.

23.07 Review

大卫: 你有词典吗? Nǐ yǒu cídiǎn ma?

小张: 我没有词典。 Wǒ méi yǒu cídiǎn.

大卫: 那这本词典是谁的? Nà zhè běn cídiǎn shì shéi de?

_ 3.) 这是什么杂志?

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_ 2.) Wǒ méi yǒu cídiǎn.

_ 3.) Zhè shì Shànghǎi shì dìtú

_ 4.) Zhè shì shéi de zázhì?

_

E Circle the pinyin for the character

地 : pàng dì zhī diǎn 画 : huà xiǎo shén tóng

包 : zhè bāo běn zhǐ 本 : cí wū běn tú

词 : dì yǒu shū cí 友 : bāo yǒu huà cí

F Fill in the blanks with the appropriate word

毛笔 MáobǐBrush

蜡笔 Làbǐ Crayon

24.02 Whose brush is this?

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安娜: 那你有铅笔吗? Nǐ yǒu qiānbǐ ma?

陈大同: 我也没有铅笔。 Wǒ yě méi yǒu qiānbǐ.

24.04 Whose pen is this?

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E Circle the pinyin for the character

铅 : shēnɡ zhī jiàn qiān 笔 : bǐ gāo zhī qiān

支 : xiān shēn shén zhī 钢 : nán gāng xiǎo jìn

进 : gōng qiān jìn máng 毛 : máo jìn xiǎo mèi

F Rearrange the words into complete sentences

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我没有词典。 Wǒ méi yǒu cídiǎn.

25.01 Here, there, where?

The question word 哪儿 nǎr and 哪里 nǎlǐ have the exact same meaning, it is just that 哪儿 nǎr

is used (extensively) in the north of China The meaning and use of the two words is the same It corresponds to the location words 那儿 nàr ( 哪里 nǎlǐ) and 这儿 zhèr ( 这里 zhèlǐ )

In the case of all six words, the 里 lǐ sound has morphed into the 儿 sound To put it another way, people in Beijing all sound like pirates

Pronunciation point:

You might be wondering why we have used what could be considered a deviant pronunciation soextensively in our text The first is that the 儿 sound has official recognition within the PRC and

is actually used in most beginner's textbooks for students studying in the North of China

Secondly, the 儿 sound, due to its connection with Beijing and the centers of Mandarin speaking,could well be considered a "prestige" dialect Finally, and most importantly, we think it sounds cool

25.02 A toilet by any other name ?

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Wèishēngjiān zài nǎr?

Where's the bathroom?

Wèishēngjiān zài nǎlǐ?

Where is the bathroom?

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Vocabulary point:

Although 在 zài can be translated as be, in Mandarin Chinese its usage and meaning is distinct

from the other word for be, 是 shì 在 zài is used to indicate location in space and time, whereas

是 shì is used to indicate identity.

Vocabulary point:

厕所 cèsuǒ is definitely the cruder of the terms available for the, um, well facilities as it were 洗

手间 xíshǒujiān is the prettiest of the terms available, it literally means "place where you may

wash your hands"

25.03 Where's the john?

马特: 这儿有厕所吗? Zhèr yǒu cèsuǒ ma?

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25.06 You're really cute!

李智慧: 王老师在家吗? Wáng lǎoshī zài jiā ma?

Zhèlǐ wǒ yí gè rén dōu bú rènshi I don't know anyone here.

A Transcribe the characters below into pinyin

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Store Bookstore Pharmacy Restaurant

洗衣店 Xǐyīdiàn Laundry

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Háizimen qù wánjùdiàn The children are going to the toy store.

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Shāngdiàn zài nǎr?

Where's the store?

Wánjùdiàn zài nǎlǐ?

Where is the toy store?

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26.05 Excuse me, where is the pharmacy?

刘小芳: 请问,学生书店在哪儿? Qǐng wèn, xuésheng shūdiàn zài nàr?

李智慧: 对不起,我是新来的学生,我不知道。 Duìbuqǐ, wǒ shì xīnlái de xuésheng, wǒ bù zhīdào.

Library 办公室

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27.02

马特: 王军,她是谁? Wáng Jūn, tā shì shéi?

王军: 马特,我来介绍一下,这是我姐姐。 Mǎtè, wǒ lái jièshào yíxià, zhè shì wǒ jiějie.

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王冬梅: 我叫王冬梅。认识你很高兴。 Wǒ jiào Wáng Dōngméi Rènshi nǐ hěn gāoxìng.

马特: 认识你,我也很高兴。你也是大学生吗? Rènshi nǐ, wǒ yě hěn gāoxìng Nǐ yě shì dàxuéshēng ma?王冬梅: 不是,我是公司的职员。 Bú shì, wǒ shì gōngsī de zhíyuán.

Shítáng zài nǎ ge fāngxiàng? Which direction is the cafeteria in?

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Tiananmen Forbidden City Summer Palace Great Wall

清华大学 Qīnghuá Dàxué Qinghua University

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Běijīng Dàxué zài nǎ ge fāngxiàng? In which direction is Beijing University?

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Tiān'ānmén Guǎngchǎng zài nǎ ge fāngxiàng? In which direction is Tiananmen Square?

A Transcribe the characters below into pinyin

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3.) Yàodiàn Temple of Heaven

公园 GōngyuánPark

酒店 Jiǔdiàn Hotel

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Lǐ Xuě bú qù gōngyuán, tā huí sùshè

Li Xue is not going to the park, she is returning to the dormitory.他不去咖啡店, 他回学校。

Tā bú qù kāfēidiàn, tā huí xuéxiào

He is not going to the coffee shop, he is returning to the school.大卫不去酒吧,他回宾馆。

Dàwèi bú qù jiǔbā, tā huí bīnguǎn

David is not going to the bar, he is returning to the hotel

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28.04

大卫 : 你去哪儿? Nǐ qù nǎr?

安娜: 我去咖啡店,你去不去? Wǒ qù kāfēidiàn,nǐ qù bú qù?

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了 le is a verb suffix that indicates that an action was completed or occurred in the past It is

usually placed after the verb

29.02

王军: 你找什么呢? Nǐ zhǎo shénme ne?

马特: 汉语课本,我的汉语课本不见了。 Hànyǔ kèběn, wǒ de Hànyǔ kèběn bú jiàn le.

王军: 桌子上找了吗? Zhuōzi shàng zhǎo le ma?

马特: 找了。 Zhǎo le.

王军: 椅子下找了?

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Yǐzi xià zhǎo le?

马特: 也找了。 Yě zhǎo le.

王军: 你看,书架上是什么? Nǐ kàn,shūjià shàng shì shénme?

马特: 啊,在这儿呢 Ā, zài zhèr ne.

29.03

马特: 请问,这是汉语系的办公室吗? Qǐng wèn,zhè shì Hànyǔ xì de bànɡōnɡshì ma?

本子 Běnzi Notebook 订书机

文件夹 WénjiànjiāFolder

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陈大同: 在哪儿?

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Zài nǎr?

安娜: 在你的椅子上呢。 Zài nǐ de yǐzi shàng ne.

29.07 Whose ruler is this?

B: 香港在中国的南方。Xiānggǎng zài Zhōngguó de nánfāng

A: 香港是沿海城市吗?Xiānggǎng shì yánhǎi chéngshì ma?

B: 是的,香港是沿海城市。Shì de, Xiānggǎng shì yánhǎi chéngshì.

30.03

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Xī'ān shì yí zuò shénmeyàng de chéngshì? What kind of a city is Xian?

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30.05 Matt asks Wang Jun about Xi'an and Harbin

马特: 西安是一座什么样的城市? Xī'ān shì yí zuò shénmeyàng de chéngshì?

王军: 西安是一座文化城市。 Xī'ān shì yí zuò wénhuà chéngshì

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Lǐ Xuě shì dàxuéshēng, duì ma? Li Xue is a university student, right?

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30.08 Washington is the capital of the United States

刘小芳: 你是美国人,对吗? Nǐ shì Měiguórén, duì ma?

萨拉: 对啊。 Duì a.

刘小芳: 你从美国什么地方来? Nǐ cóng Měiguó shénme dìfang lái?

萨拉: 我来自纽约。 Wǒ láizì Niǔ Yuē.

刘小芳: 纽约大不大? Niǔ Yuē dà bú dà?

萨拉: 非常大。 Fēicháng dà.

刘小芳: 是美国的首都吗? Shì Měiguó de shǒudū ma?

萨拉: 不是,华盛顿是美国的首都。 Bú shì, Huáshèngdùn shì Měiguó de shǒudū.

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B: 叫新华书店。Jiào Xīnhuá shūdiàn

A: 新华书店在哪儿?Xīnhuá shūdiàn zài nǎr?

B: 在中央大街上。Zài Zhōngyāng Dàjiē shàng.

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Běijīng Jiē

Beijing Street

同志街 Tóngzhì Jiē Comrade Street 中华路

Zhōnghuá Lù

Han Chinese Road

友谊路 Yǒuyì Lù Friendship Road

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31.07

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自由大路和人民大街十字路口

Zìyóu Dàlù hé Rénmín Dàjiē shízì lùkǒu

The intersection of Freedom Boulevard and People's Street

桂林路和同志街十字路口

Guìlín Lù hé Tóngzhì Jiē shízì lùkǒu

The intersection of Guilin Road and TongzhiStreet

Nánjīng Jiē hé Zhōnghuá Lù shízì lùkǒu

The intersection of Nanjing Street and Han Chinese Road

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31.08

我们的学校在自由大路和人民大街十字路口。

Wǒmen de xuéxiào zài Zìyóu Dàlù hé Rénmín Dàjiē shízì lùkǒu

Our school is at the intersection of Freedom Avenue and People's Street

我们的公司在桂林路和同志街十字路口。

Wǒmen de gōngsī zài Guìlín Lù hé Tóngzhì Jiē shízì lùkǒu

Our company is at the intersection of Guilin Road and Comrade Street

我们的宾馆在南京街和中华路十字路口。

Wǒmen de bīnguǎn zài Nánjīng Jiē hé Zhōnghuá Lù shízì lùkǒu

Our hotel is at the intersection of Nanjing Street and Han Chinese Road

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31.09 The Horrors of Pronunciation

街 Jiē Street32.01

Qù Zìyóu Dàlù hé Rénmín Dàjiē shízì lùkǒu

Go to the intersection of Freedom Avenue and People's Street

去桂林路和同志街十字路口。

Qù Guìlín Lù hé Tóngzhì Jiē shízì lùkǒu

Go to the intersection of Guilin Road and Comrade Street

去太原街和中华路十字路口。

Qù Tàiyuán Jiē hé Zhōnghuá Lù shízì lùkǒu

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Go to the intersection of Taiyuan Street and Han Chinese Road.

去友谊路和中央大街十字路口。

Qù Yǒuyì Lù hé Zhōngyāng Dàjiē shízì lùkǒu

Go to the intersection of Friendship Road and Central Street

Zài xià gè lùkǒu zuǒ guǎi At the next intersection turn left.

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Zài xià gè lùkǒu yòu guǎi At the next intersection turn right.

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Zài xià gè lùkǒu tíng chē Stop the car at the next intersection.

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32.07

在下一个路口停车,我们的学校在那里。

Zài xià yí gè lùkǒu tíng chē, wǒmen de xuéxiào zài nàli

Stop at the next intersection, our school is there

在这个路口停车,我们的公司在这里。

Zài xià gè lùkǒu tíng chē, wǒmen de gōngsī zài zhèli

Stop at the next intersection, our office is there

在下一个路口停车,我们的宾馆在那里。

Zài xià yí gè lùkǒu tíng chē, wǒmen de bīnguǎn zài nàli

Stop at the next intersection, our hotel is there

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那边 Nàbian That side

外边 Wàibiɑn Outside

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Wǒ de sùshè zài xiàoyuán lǐbiɑn.My dormitory is inside the campus.

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Nǐ hǎo! Nǐ yǒu shénme shìr?

莎拉: 我找一个人。请问,王红老师的办公室在哪儿? Wǒ zhǎo yí gè rén Qǐngwèn, Wáng Hóng lǎoshī de bànɡōnɡshì zài

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Bīnguǎn de qiánbian yǒu wǎngbā In front of the Internet bar there is a hotel.

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Notes:

在 zài and 有 yǒu can both be used in defining location 在 zài however refers to the location of a specific thing, the supermarket, the school, whereas 有 yǒu indicates the general existence of something, a supermarket, a school

33.07

马特: 服务员! Fúwùyuán!

服务员: 什么? Shénme?

马特: 你们这儿有厕所吗? Nǐmen zhèr yǒu cèsuǒ ma?

服务员: 厕所? 有, 洗手间在前边。 Cèsuǒ? Yǒu, cèsuǒ zài qiánbian.

银行 Yínháng Bank 公安局

Gōng'ānjú

Police Station

医院 Yīyuàn Hospital

火车站 Huǒchēzhàn Train station

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马特: 在银行的旁边。 Zài yínháng de pángbiān.

Lóu xià yǒu yínháng, lóu shàng yǒu fàndiàn

Downstairs there is a bank, upstairs there is a restaurant.楼下有市场,楼上有办公室。

Lóu xià yǒu shìchǎng, lóu shàng yǒu bànɡōnɡshì

Downstairs there is a market, upstairs there is an office.楼下有商店,楼上有餐厅。

Lóu xià yǒu shāngdiàn, lóu shàng yǒu cāntīng

Downstairs there is a store, upstairs there is a dining hall.楼下有超市,楼上有咖啡店。

Lóu xià yǒu chāoshì, lóu shàng yǒu kāfēidiàn

Downstairs there is a supermarket, upstairs there is a cafe

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Nǎ zuò lóu shì yínháng?

Nǎ zuò lóu shì lǚguǎn? Which building is the hotel?

35.01 Where is the library located - sentence pattern

Túshūguǎn zài shénme dìfang? Where is the library located?

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Dǎrǎo nǐ, shìchǎng zài shénme dìfang?

Sorry to trouble you, where is the market?

打扰你,火车站在什么地方?

Dǎrǎo nǐ, huǒchēzhàn zài shénme dìfang?

Sorry to trouble you, where is the train station?

打扰你,公安局在什么地方?

Dǎrǎo nǐ, gōng'ānjú zài shénme dìfang?

Sorry to trouble you, where is the police station?

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