ChenYeZhang
2. Set up and our country is suited to small and medium-sized accounting system. In the past a very long period of time, the country in the development of standardized system of accounting process, with little regard to the accounting needs of small and medium-sized and large enterprises and listed companies the difference, with the SMEs in the economic development of our country more and more important role , accounting theoretical circles to SMEs becoming increasingly concerned about the problem of accounting standardization. Small and medium-sized accounting system should be developed the following principles: (1) to adapt to the characteristics of SMEs. Accounting system at the design of enterprise management to consider organizational system settings, and consistent with this. Because of relatively small volume of business small and medium enterprises, accounting can only focus on the modalities for the accounting, that is, by accounting for organization. Part of small and medium-sized type of transaction is limited, relatively simple operations, which generally required a simple data, the data did not have a deep-level analysis required, it should be allowed some enterprises do not set up accounting body. General accounting staff to 2 ~ 3 people better, and one person assigned to serve as financial director in the division of responsibility should pay attention on the separation of incompatible duties, such as cashiering, general ledger and auditing, treasury and general ledger, breakdown of separation. Some enterprises may also be society's accounting agent intermediaries. Covers a wide range of small and medium-sized industries, set up accounts should be considered universal for the use of sole proprietorship and partnership forms of SMEs have to bear the unlimited duty, consideration should be given to the impact of the accounting system; for enterprises and individuals in household spending and property occupied by the situation of mutual should be set up between the accounts be accounted for; appropriate to relax the credentials to address the small and medium enterprises that access to legitimate credentials and so on. In short, small and medium enterprises must formulate accounting standards should give full consideration to the characteristics of SMEs. (2) the importance of the principle of the information requested focused. Compared with large enterprises, accounting information needs of those in small and medium enterprises has changed. First of all, the Inland Revenue Department tax management needs to become the most important external demand; Secondly, the decision-making needs of investors and managers of the management needs unity; Finally the management of bank loans are demand, but the demand for bank loans and relatively little weak. Demand for accounting information on the changes in accounting decide SMEs should focus on these enterprises on the needs of tax and internal information needs. (3) cost-effective. Accounting information are mentioned there is cost, enterprises in the provision of accounting information should be cost-effective. (4) user-friendly. Because a small amount of small and medium-sized business, accounting personnel, uneven quality, the accounting system should be designed to operate on the full test of the simple. The strengthening of external supervision. Judging from the current status of SMEs in our country of view, rely on their own to regulate the accounting constraints are unrealistic, we should be more through the use of external supervision, assist small and medium-sized accounting standardization of implementation. Financial guidance department should first urge the SMEs in accordance with "Accounting basic job specification" requirement set up a sound system, books and found not in conformity with "Accounting basic job specification" requirement should be solemn and timely treatment; Secondly, financial sector supervision and SMEs should also be set up, sound internal control system of accounting and internal accounting systems; Finally, the financial sector should also be practical to do a good job of follow-up education finance staff. Inland Revenue Department should also be checked to improve the way tax officials to improve the attitude of SMEs and to set up tax agent system to increase the tax declaration of speed, easing the tax burden on staff in order to fully carry out checks. We believe that as long as our country is fully aware of the standardization process of small and medium-sized accounting problems, and taking fully into account the economic development of SMEs in the importance of the parties concerned make concerted efforts and work together, will be able to do the hard work even better.
冷扇画屏
关于依仗是什么意思，回答如下：依仗亦作“ 依杖 ”。意为凭借、倚靠
一、词语解释：《三国志·吴志·张昭顾雍等传论》：“ 顾雍 依杖素业，而将之智局，故能究极荣位。”《北史·崔宏传》：“ 垂 承父祖之资，生便尊贵，同类归之，若夜蛾之赴火，少加依仗，便足立功。”唐 韩愈《与郑相公书》：“ 郑 氏兄弟，最小者在 东都 ，固如所示，不可依仗。”元 李行道《灰阑记》第一折：“母子每守孤孀，孩儿也你将个谁依仗。”
浩然《艳阳天》第五章：“ 焦二菊 依仗着女人家少有的优越性，替丈夫站岗、放哨、找人、送信。”
二、英文翻译：count on； rely on；depend on
例句：
当你与人打交道时，不要依仗自己的卓越和天赋。And don't rely on distinction and talent when you deal with men.一名网民称，富人有钱可以依仗，所以什么都不怕。'The rich have money to rely on, so they fear nothing,' one user noted.
依仗造句如下：
1.将军自比熊廷弼如何?熊廷弼好歹有楚党依仗尚且落得如此下场,将军生性秉直,出言无状,人而不自知,何况朝中无得力臂助,此取死之由也!
2.林海暗观其气息,此时嫣儿身上无一丝灵气,乃是一个彻头彻尾的凡人,而原本依仗真气悬在半空的身躯,此时也变的无所依恃,眼看便要掉落下来。
3.对手的突然攻击,让宋玉庆心中冷笑,他的依仗可不是这个,自始自终,他都不认为这几人能够拦得住他。
4.张君宝看起来不过是个孩子,但是说起话来却是不折不挠,很是讨厌这种依仗着大门大户欺负人的人。
5.依仗着这团红霞,西天还是一片微亮,就着这点亮光,隐约可见河边的中年人面目狰狞,右眼上印刻着几道疤痕,眼眶内空洞无物,这面容宛若是来至地狱的使者。
6.学生安全绝非村生泊长的路边小草,在口号中国的现实语境下,任何似“齐抓共管”的文宣都须依仗责任的实现方能接上地气。
Zzzz将将将
党的十六届五中全会提出新农村建设以来，通化市紧紧围绕发展生产和改善民生两大重点，确定了“高起点规划、高标准运作、高水平建设”的新农村建设总体思路，以农村环境综合整治为切入点，突出抓好农村基础设施建设，改善农村生产生活环境，建设美丽乡村，全面提升了新农村建设水平，有效促进了农村经济发展、环境改善和社会和谐稳定。明确目标，齐抓共管，协调发展。通化市坚持把新农村建设作为“三农”工作的统领和推进新型城镇化建设的有力抓手，纳入重要议事日程。成立了由党委、政府主要领导任组长的新农村建设领导小组，启动了党委、人大、政府、政协四大班子共同协调推进工作机制。落实了市委常委联系县（市、区）、市级领导包点、部门帮扶、企业帮建的帮扶工作责任制，形成了“一村三帮”、“村企共建、村企互赢”合力共建新农村的工作格局。为了更加有效地推动新农村建设工作，先后制定出台了《社会主义新农村建设中长期发展规划》、《通化市2006—2020年新农村建设实施方案》、《新农村建设考核办法》、《部门包保方案》、《环境整治实施方案》等一系列指导性文件，规范了建设新农村的标准、类型、考核办法和程序，明确了目标任务和工作要求。同时，根据不同阶段的发展任务，通化市新农村建设领导小组办公室有针对性地制定下发《年度工作方案》或《工作要点》，进一步明确工作思路、目标和措施。典型示范，创新思路，整体推进。2006年以来，通化市新农村建设经历了试点、推进、示范、整体推进、打造具有通化特色的标杆村五个阶段的发展历程。在新农村建设和发展过程中，坚持“以点带面、点线结合、扩面成片”的原则，突出抓重点、树品牌，将全市农村按地域、产业、富裕程度、民族特点等，分门别类，重点培养一批生态环境好、旧村改造力度大、异地新建速度快、城镇辐射能力强的典型，给予重点建设和扶持。2006—2009年，通化市先后启动了整体推进县2个、乡镇10个，省市县乡四级试点村119个；2010—2012年，实施了第一轮“百村示范、全面提升”工程；2013年，实施了第二轮“百村示范、全面提升”工程；2014年，启动了改善农村人居环境31个重点村建设；2016年，实施第二轮新农村建设32个重点村建设。通化县在全省新农村建设工作中先行一步，于2008年率先启动了新农村建设整体推进县试点工程，重点实施了农村环境综合整治工程，加大了农村基础设施和公益事业建设，实现了农村环境整体提升，推动了全市新农村建设深入开展。目前，按照《通化市社会主义新农村建设工作考核办法》，经考核评比，全市行政村全部达到达标村的标准，有50%以上的村达到先进村的标准，175个村达到标兵村标准，10个村达到标杆村标准。加大投入，完善设施，推进城镇化步伐。通化市从解决“路水电气房”等农民最关心、最需要、受益最直接的问题入手，实施了创建标杆村、打造魅力乡村、农村危旧房改造等工程，加快推进农村基础设施建设进程。各级政府和部门积极向上争取资金，并打捆使用、集中投入，发挥资金的最大带动效应。各县（市、区）财政也都设立了一定规模的资金支持新农村建设工作，形成了政府资金支助、农民自助、包保单位赞助和社会各界捐助的投入机制。五年来，全市各级财政列支专项资金20多亿元，其中县级财政投入6.6亿元、乡镇财政投入5.7元、村集体投入7.7亿元。市委、市政府连续九年开展包保帮扶工作，投入帮扶资金7326万元，社会和个人捐助投入2158万元。全市行政村累计完成新农村建设项目2万项，完成投资416亿元，其中，产业发展项目7885个，完成投资333亿元；基础设施建设项目8854个，完成投资64亿元；社会公益事业项目3874个，完成投资19亿元。累计改造农村危旧房6.1万户；建设农村水泥路2008公里；修建边沟1466公里；建成农村饮水安全工程2322处，受益人口110万人；修砌围墙264万延长米；修建统一大门3.1万个；农村健身广场、农村文化大院和农家书屋基本实现了全覆盖，农村基础设施明显改善。经过多年的努力，通化市新农村建设工作走在了全省前列，同时还向省内外推介通化市新农村建设工作经验。改善环境，整体推进。通化市围绕“三线一环”开展了村屯整洁、绿美化栽植、垃圾无害化处理等工作，对农村环境进行综合整治，强力推进绿化美化全覆盖，加快农村道路建设与排水、院墙大门整修、绿化美化亮化工程配套建设步伐，强化村容整洁与畜禽养殖小区、清洁能源、保护水源等统筹建设，从根本上改变了过去前清后乱、前建后脏、前管后弃的局面，农村环境综合整治取得了明显成效。五年来，全市累计投入农村环境整治及绿美化资金28.4亿元，新建垃圾点6278个、卫生厕所8.5万座；安装路灯1.7万盏；种植绿化树木2719万棵，绿化公路里程达到1834万公里，农村面貌焕然一新。样板村群引领，提升建设水平。在实施农村环境综合整治整体推进的基础上，还集中人力、物力和自然资源优势，集中打造高标准村屯，充分发挥标杆村的辐射带动作用，有效地推动了新农村建设整体水平的提高。重点围绕“产业发展型、民俗特色型、旅游兴村型和环境优美型”四种模式，经过几年的建设和完善，现已形成了像通化县大泉源乡新设村、集安市清河镇清河村的产业发展型；通化县快大茂镇向前村、辉南县楼街朝鲜族乡龙光村的民俗特色型；辉南县抚民镇榆树岔村、东昌区金厂镇上龙头村的旅游兴村型；柳河县安口镇烧锅村、二道江区铁厂镇四道沟村的环境优美型等为代表的一批新农村建设样板村，这些样板村基本实现了“六统一”，即边沟、围墙、绿化美化统一，大门、门楼统一，房屋、墙体颜色统一，厕所规划建设统一，村屯亮化统一，垃圾分类、收集、转运、填埋处理统一，进一步增强了示范性和带动性。这些村不仅在环境建设、村部建设、基础设施建设方面突出，而且都有一定的产业发展做支撑，村集体年收入都在30万元以上。目前，通化市共评选出30个美丽乡村创建示范点，打造出4.4万个美丽庭院和4.95万户干净人家。通过创建美丽乡村、评选美丽庭院和干净人家等活动的深入开展，进一步调动和激发了全市新农村建设的积极性。农民主动参与，农民主体意识得到充分发挥。为调动广大农民关心、支持、参与新农村建设的积极性和主动性，通化市切实加大舆论宣传引导和投入力度，通过规划引导、政策引导、典型示范引导和实行村民“一事一议”民主管理新方式等，全面激发广大农民参与新农村建设的热情，提高农民参与新农村建设的积极性和主动性，真正让农民感受到自己是主人，建设新农村、新家园是自己的事，使农民真正融入到新农村建设的工作中来，把建设美丽、和谐、幸福的新农村作为自己的自觉行动。几年来，在政策的引导下直接带动农民投资投劳折款达72.1亿元，农民建设新农村的主体作用得到了充分发挥。创新管理体制机制，不断完善村规民约。不断总结和推广先进管理经验和办法，结合全市实际，在充分尊重农民生产生活习惯的基础上，运用就近处理型、集中转运型、资源回收利用型等三种模式，促进农村垃圾减量化、资源化、无害化进程。在完善管理机制的基础上，坚持“谁受益、谁买单”的原则，多方筹集保洁经费，成立保洁队伍、聘请保洁人员和购置保洁车辆。同时，鼓励经济发展较好的行政村，通过村民代表大会“一事一议”的方式，创新农村卫生保洁管理工作，进一步健全和完善了农村环境保洁长效机制。目前，全市685个行政村成立保洁队伍691支，有保洁人员3358人，其中，保洁人员纳入公益性管理岗位231人，纳入财政统一开支1013人。
mrs探险家
一 制茶1 tea bush :茶树2 tea harvesting 采青3 tea leaves 茶青4 withering 萎凋Sun withering 日光萎凋 indoor withering 室内萎凋 setting 静置 tossing 搅拌（浪青）5 fermentation 发酵6 oxidation 氧化7 fixation 杀青Steaming 蒸青 stir fixation 炒青 baking 烘青 sunning 晒青8 rolling 揉捻Light rolling 轻揉 heavy rolling 重揉 cloth rolling 布揉9 drying 干燥Pan firing 炒干 baking 烘干 sunning 晒干10 piling 渥堆 11 refining 精制Screening 筛分 cutting 剪切 de-stemming 把梗 shaping 整形 winnowing 风选 blending 拼配 compressing 紧压 re-drying覆火 aging 陈放12 added process 加工 Roasting 焙火 scenting 熏花 spicing调味 tea beverage 茶饮料 13 Packing包装Vacuum packaging真空包装 nitrogen packs 充氮包装 shredded-tea bag 碎形小袋茶 leave-tea bag 原片小袋茶二：分类 classificationAccording to the degree of :fermentation ,rolling, baking and tea leaf maturity :根据制造时发酵，揉捻焙火与采摘时原料成熟度来分类Non-fermented :不发酵茶，即绿茶Post fermented ：后发酵茶 即普洱茶Partially fermented 部分发酵茶，半发酵茶，即乌龙茶Complete fermentation：全发酵茶，即红茶再把这四大分类细分：绿茶分为：Steamed green tea蒸青绿茶 Powered green tea 粉末绿茶 Silver needle green tea 银针绿茶 Lightly rubbed green tea 原形绿茶Curled green tea 松卷绿茶 Sword shaped green tea剑片绿茶Twisted green tea 条形绿茶 Pearled green tea 圆珠绿茶普洱茶分为Age-puer :陈放普洱 pile-fermented puer:渥堆puer乌龙可以分为：White oolong:白茶乌龙 twisted oolong:条形乌龙Pelleted oolong 球形乌龙 roasted oolong熟火乌龙 White tipped oolong:白毫乌龙红茶分为：Unshredded black tea：功夫红茶 shredded black tea:碎形红茶熏花茶可以分：Scented green tea 熏花绿茶 scented puer tea熏花普洱Scented oolong tea 熏花乌龙 scented black tea熏花红茶Jasmine scented green tea熏花茉莉上述各类如果假如食品或香料，就成为调味茶（spiced tea）,如果加到绿茶，则成为：spiced green tea 调味绿茶，以此类推。三：常见茶名的英译White tipped oolong 白毫乌龙 wuyi rock武夷岩茶Green blade 煎茶 yellow mountain fuzz tip 黄山毛峰Dragon well 龙井 green spiral 碧螺春Gunpower 珠茶 age cake puer 青沱Pile cake puer 青饼 jun mountain silver needle 君山银针White tip silver needle 银针白毫 white peony 白牡丹Long brow jade dew 玉露Robe tea 大红袍 cassia tea 肉桂Narcissus 水仙 finger citron 佛手Iron mercy goddess 铁观音 osmanthus oolong桂花乌龙Ginseng oolong 人参乌龙茶 jasmine tea 茉莉花茶Rose bulb 玫瑰绣球 gongfu black 功夫红茶Smoke black 烟熏红茶 roast oolong 熟火乌龙Light oolong 清茶 anji white leaf 安吉白茶Liu’an leaf 六安瓜片 fenghuang unique bush 凤凰单从Tea powder 茶粉 fine powder tea 抹茶四 茶具名称Tea pot 茶壶 tea pad 壶垫 tea plate 茶船 tea pitcher茶盅Lid saucer盖置 tea serving tray奉茶盘 tea cup 茶杯 cup saucer杯托Tea towel tray茶巾盘 tea holder茶荷 tea towel 茶巾 tea brush 茶拂 Timer 定时器 water heater煮水器 water kettle 水壶 heating base煮水器底坐 Tea cart 茶车 seat cushion座垫 cup cover 杯套 packing wrap包壶巾Tea ware bag 茶具袋 ground pad 地衣 tea ware tray 茶托 strainer cup 同心杯 Personal tea set 个人品茗组（茶具） tea basin 水盂 brewing vessel 冲泡盅 covered bowl 盖碗 Tea spoon 茶匙 tea ware 茶器 thermos 热水瓶tea canister 茶罐 tea urn 茶瓮 tea table 茶桌 side table侧柜 Tea bowl 茶碗 spout bowl 有流茶碗 五 泡茶程序英译1 perpare tea ware 备具 2 from still to ready position :从静态到动态3 prepare water 备水 4 warm pot:温壶5 prepare tea 备茶 6 recognize tea 识茶7 appreciate tea 赏茶 8 warm pitcher:温盅9 put in tea 置茶 10 smell fragrance ；闻香11 first infusion 第一道茶 12 set timer 计时13 warm cups 烫杯 14 pour tea : 倒茶15 prepare cups 备杯 16 divide tea 分茶17：serve tea by cups 端杯奉茶 18 second infusion :冲第二道茶19 serve tea by pitcher: 持盅奉茶 20 supply snacks or water::供应茶点或品泉21 take out brewed leaves :去渣 22 appreciate leaves；赏叶底23 rinse pot 涮壶 24 return to seat 归位25 rinse pitcher 清盅 26 collect cups 收杯27 conclude ；结束
