Formats of Income Statement and Balance Sheet Essay Example for Free

Formats of Income Statement and Balance Sheet Essay Income statement: In the case of sole proprietary and partnership concerns there are no prescribed forms of the income statement and balance sheet. Their preparation is also desirable but not compulsory. However, they are generally prepared. In the case of trading concern, a trading account and in the case of a manufacturing concern, a manufacturing account and a trading account can also be prepared. In such a case, the account heading is mentioned as follows: Manufacturing/trading and profit and loss account. In the case of joint stock companies preparation of the profit and loss account and balance sheet every year is compulsory. There is no prescribed form (except in the case of banking and insurance companies) of the income statement or profit and loss account. The account is titled as Profit and loss account The results of manufacturing and trading activities may; however, be shown separately in the account. The profit and loss account is usually prepared in a T shape. In the case of joint stock company, the manufacturing, trading and profit and loss account is prepared in the above format except with three modifications: I.The heading given is only Profit and loss account for taxation in the profit and loss account; II.The net profit is shown after making provisions for taxation in the profit and loss account; III.Figures, for the previous period, if any, have also to be given. Profit and loss appropriation account: In the case of joint stock companies, a profit and loss appropriation account is also prepared. It explains as to how the profit earned during the period has been distributed. Balance sheet: There is no prescribed form of balance sheet for a sole proprietary or a partnership concern. However, the assets and liabilities may be shown in any of the following orders: I.Liquidity order II.Permanency Order In case the concern adopts liquidity order, the assets which are more readily convertible into cash are taken into account initially and those which are not so readily convertible are taken into account subsequently. Similarly those liabilities which are payable first are taken into account initially and those payable later on are taken into account subsequently and so on. In the case of permanency order, the reverse order is followed. As per the law applicable to some governments, every balance sheet of a company shall give a true and fair view of the state of affairs of the company as at the end of the financial year. Similarly, every profit and loss account of a company shall give a true and fair view of the profit or loss account of the company for the financial year.

Two Gentlemen of Verona Essay Example for Free

Two Gentlemen of Verona Essay William Shakespeare is an interesting character that just happened to be one of the best play writes of not only his time, but even today. He was born in the year 1564 and died in 1616. Though there are not many records of his personal life, from what there is, he lived a sort of scandalize life. Moving to London and leaving his wife, Anne Hathaway, behind to write plays, act, and, it is said, have affairs with men and women. He is often called Englands national poet and the Bard of Avon. Some people say that his earlier works were not so well written as his later plays, but he wrote about 38 plays in total and is said to have changed not only theater by his influences in other authors, but the English language as well. Though he wrote many good plays, one of his earlier plays, â€Å"Two Gentlemen of Verona† will be discussed in greater detail in this essay. Shakespeare, did many things for the first time in theater and his plays that no other other had done before him. One of his most obvious achievements include language. It is said that he had created about over 1700 of our common words by changing nouns into verbs, changing verbs into adjectives, connecting words never before used together, adding prefixes and suffixes, and making up words that are completely original. Language is a big part of theater. In many plays, as well as life, people play with worlds and sentence structures to portray many different types of emotions. In Two Gentlemen of Verona, many scenes were funnier because of the wordplay they used. For example, in Act III scene i. Speed, the servant of the main character Valentine, had asked Launce, the servant of Proteus, â€Å"How now Signior Launce, what news with your mastership? † Launce replied with, â€Å"With my mastership? Why, it is at sea. † Like many other parts in the book, this dialogue shows Shakespeare creativeness and wordplay. When Valentine asks about the â€Å"mastership† what he really is talking about is Proteus because he is Launces â€Å"master†. Proteus is â€Å"set out to see† because he left Verona, but it is also referring to the â€Å"ship† that Speed was joking about. Many other examples of this are in all of William Shakespeares plays; because it is in old English, it can sometimes be seen when acted easier than just read. In addition, all plays must have a character that has inner conflicts; Shakespeare figured out how to make soliloquies explore a characters inner motivations and conflict. Up until Shakespeare, soliloquies were often used by playwrights to introduce (characters), convey information, provide an exposition or reveal plans. This can probably be more more apparent in plays such as Hamlet, hi the big, and famous â€Å"To be, or not to be† soliloquy. Though, in Act I scene ii Julia, Proteus first love, has a soliloquy where shes does just that. It occurs right after she receives a love letter from her servant that Proteus had sent with his servant, Speed. Right before her soliloquy she had tared up the letter into pieces and kicked her servant out of the room. The first line in her soliloquy, â€Å"Oh hateful hands, to tear such loving words! † demonstrates how Shakespeares characters can show their inner motivations within their soliloquies. Though she had destroyed the letter, and acted as though she was annoyed by it and by her servant, her true motives, and inner feelings are revealed. Another influence William Shakespeare had in the culture of theater is the way that Shakespeare mixed tragedy and comedy together to create a new romantic tragedy genre. Before Shakespeare, romance had not been considered a worthy topic for tragedy. While this can be more easily seen in a play like Romeo and Juliet. Two Gentlemen of Verona is also a comedy that involves some romanticism and tragic events. For example, Proteus, character almost like Romeo, in Romeo and Juliet, is young and falls in love too easily. Like Romeo, Proteus falls in and out of love by the beauty of a woman versus her intellect, or thoughts. Though it is a comedy, some traumatic events occur towards the end cause by love and the betrayal. Proteus falls out of love with Julia, and in love with Sylvia. The flip to this story is that Sylvia was supposed to get married to Valentine, which is Proteus best friend. Proteus betrays Valentine and gets him kicked out of the city. He then attempts to rape Sylvia because she refused to give in to someone that will betray their own best friend by in such a way. The play, Two Gentlemen of Verona, has a shocking ending that seems like it could have many different meanings. The scene begins with Valentine sitting alone in a bush where he hears that Proteus, Sylvia, and Julia (disguised as Sebastian) enter the forest scene. Proteus tells Sylvia that she should be thankful that he had saved her from the â€Å"outlaws†, but Sylvias love for Valentine and hatred for Proteus to betray his friend is too strong. When Proteus is about to rape Julia, Valentine jumps out and stops him. In the end, Julia reveals who she is and the Thurio, the man who was supposed to marry Sylvia from the beginning, enters the scene saying that he will not marry Sylvia because he never really loved her. When Proteus decides he does loves Julia after all, the Duke, Sylvias father, says both men will get married on the same day to both women. This scene proves Federico Garcia Lorcas view that â€Å"the theater is a school of pain and laughter, a free tribunal where we can question norms that are outmoded or mistaken and explain with living examples the eternal norms of the human heart. The whole play involves pain and laughter, in this comedy, we as the audience laugh at Proteus thinking that he loves any girl that is beautiful. Though we laugh at it, there are other mixtures of pain and laughter. It is comical that Valentine, such a noble man, is hiding in the bushes waiting for his best friend to do something bad to his girlfriend; Julia is dressed as a man and no one can see it, but at the same time she is in pain because the love of her life is about to rape someone else; and there is more pain and laughter irony in this one scene. It is definitely a â€Å"tribunal where we can question norms that are outmoded† because the Duke comes into the scene unexpectedly and lets the two men get married without asking the women. This is an outmoded norm that men are superior to women, and men do not need to ask the women permission or what they would like. What if Julia no longer wanted to marry Proteus after all she saw? What if Sylvia did not want to get married on the same day of the man who tried to rape her. The norms can also be â€Å"mistaken† because there is a line where Valentine forgives Proteus for almost raping his lover and he concludes by saying, â€Å"All that was mine in Sylvia I give thee† (Act V, Scene iiii). This line, among many others, is up to interpretation. The line could mean that Valentine decided to give away Sylvia to Valentine in the end, or it could mean something completely different and the audience could be â€Å"mistaking† Shakespeares meaning of what is said. The finale, everyone getting married, shows â€Å"the eternal norms of the human heart†, even in Shakespeare’s time a happy ending is seems more complete. The audience in that time, and today would rather hear that everything resolved in the end for these characters. Although some people may argue that Shakespeares plays were not so well writen in the beginning of his career, there can be much said about his earlier plays like The Two Gentlemen of Verona. It is also clear that Shakespeare has changed and influenced theater greatly. He had changed various things like the English language, characters development within soliloquies, and even created new genres. There can be so much to be said about all his novels, in one scene, like the one above there can be much to debate, laugh, and feel pain about. In this on scene proved Federico Garcia Lorcas quote about theater to be true. If analyzing another scene, the same could be said.

Comparison Between English and Chinese Language

Comparison Between English and Chinese Language Language is a combination of human-beings history and culture, containing various aspects of social characteristics such as : national consciousness, historical culture, customs etc. And language serves as dress of thought, thoughts are always expressed by words, without thinking, words and language would be meaningless. Meanwhile, the different cultural background and cultural tradition make Chinese and Western in a different pattern of thinking. Vocabulary is the most basic and important materials of building language. So cultural diversity incarnate vocabulary as the most outstanding part. Most of the words do not have a literary meaning, but with a implied meaning, symbol meaning, figurative meaning and connotation meaning, and also endow a word with emotion color. Since ancient times, animals are closely related to human activities. Myths, fairy tales are often related to all kinds of animals in both western country and eastern country. In these literary works, animals are often endowed with human qualities and characteristics. Due to the different culture, the connotative meaning of these vocabulary is generally different. This article, from the angle of linguistic and lexicology side, compare and analysis the animal vocabulary in English and Chinese, in order to reveal the similarities and differences between Western and Chinese culture. Key words: Animal vocabulary, culture, connotation I. Absolute equivalents between English and Chinese. What I called absolute equivalents is not only means the same basic or denotative meaning but also the roughly same cultural connotation and this is called culturaloverlaps. For example: wolf, an wild animal looks like a big dog. In English , wolf often used to describe a pervert man. We have the same meaning in Chinese. They both developed with the greedy characteristics of wolf .Lamb in English refers to a gentle, meek person, also Chinese have the same feeling when they say this world. Take another world fox, we often see as cunning as a fox, in Chinese, fox has also the same meaning of cunning, refers to a wily people. Similarly: as cheerful as a lark; as busy as bee; as fat as a pig; as dull as an ass. All of these animal words express the same meaning no matter in Chinese or English. It reflect the common of the two cultures. People of different culture are living in the same earth. For most of them, the natural environment and some living conditions are similar, so there are a lot of words have the same meaning. These shows the similary of culture. II. Partial equivalents between English and Chinese Vocabulary between Chinese and English which have the different literary meaning, but can express the same connotation meaning, I called it partial equivalents vocabulary. That is to say, two different anima word share a same culture connotation. Eg: cattle(ox) ,plays an important role in Chinese life, cattle, the basis of farm work, plough in the form land and dedicate beaf, milk, people raise them, use them, like them, and respect them. So Chinese people often say as strong as ox to describe a man with strength, but in English we want to express the same meaning, we have to use as strong as a horse. It originated in eastern and western ancient farming methods. British us horses to cultivate land in early times. So they use horse to share the same meaning while Chinese uses cattle. Lion has a rich cultural connotation in English, the image of a lion is brave, imposing manner and majesty. And it is called the king of beasts, so there is alionheart (warriors), majesticasalion (as gr and as a lion), alterarylion (literary celebrity) sayings. The British treat the lion as their symbol of the nation, The British lion which refers to the British. In the culture of the Chinese nation, the lion had not that much connotation, instead, the similar association is tiger . In the national opinion, the tiger is the king of beasts, it refers to prowess, majesty. In Chinese, the tiger replaced the lions position. Similarly, English use a black sheep while Chinese use horse to describe a timid defenseless simpleton who is readily preyed upon; as timid as a rabbit (mouse instead in Chinese) to express a person who is timorous. These kind of vocabulary reflects the difference between Chinese and Western culture. English and Chinese people created synonyms according to their own experiences, but each pair of synonyms were used different animal words, this is mainly due to differences such as mode of production, thinking habits and customs, etc between English and Chinese .Based on the same concept, they have different association, so they use different metaphors to refer to these words. III. Conflict vocabulary between English and Chinese Conflict vocabulary means the English and Chinese language share the same basic meaning, but the cultural connotation is different, even opposite praise or blame meaning of animal words in the two kinds of culture. The association of people would be totally different sometimes. Dragon has rich cultural meanings in Chinese. It symbolizes the Chinese nation. For Chinese people, a dragon is something sacred and has been referred to as the ancestor of the Chinese nation-that is why Chinese call themselves the descendents of dragon. In ancient time, people thought dragon is a mythical animal with great power. It symbolized the king in feudal society. so the king were called sons of dragons. Also parent would like their children to be like dragon, they often name their children with dragon because they hope their children can amount to something when grew up. So Chinese people are very respect to dragon .But in western culture, people think that dragon is an large animal that has wings and a long tail and can breathe fire. So they think dragon is a very dangerious and winged monster that will kills and eats people. In English, dragon symbolize evil or a woman who is fierce, unpleasant or has bad temper. Similarly, dog, phoenix and so many other animal words have totally different connotation in English and Chinese . so these kinds of words make a big trouble for English learners or Chinese learners. In conclusion, animal vocabulary in English and Chinese language have similar meaning but more different culture connotation .While the development of culture in Chinese and English, the vocabulary developed as well. The differences in culture connotation varies from many aspects of culture such as religion, customs, living habits, stories. So culture acts a very important role in animal vocabulary. When we learn a foreign vocabulary, do not only know its literary meaning, but find the relations and difference between the mother language and foreign one, and pay much attention to the culture background and culture connotation.

Adventures of Huck in Mark Twains The Adventures of Huckleberry Finn :: Adventures Huckleberry Huck Finn Essays

Adventures of Huckleberry Finn The Adventures of Huckleberry Finn, is based on a young boy's coming of age in Missouri of the mid-1800s. This story depicts many serious issues that occur on the "dry land of civilization" better known as society. As these somber events following the Civil War are told through the young eyes of Huckleberry Finn, he unknowingly develops morally from both the conforming and non-conforming influences surrounding him on his journey to freedom. Huck's moral evolution begins before he ever sets foot on the raft down the Mississippi. His mother has died, and his father is constantly in a drunken state. Huck grows up following his own rules until he moves in with the Widow Douglas and her sister, Miss Watson. Together, the women attempt to civilize Huck by making him attend school, study religion, and act in a way the women find socially acceptable. However, Huck's free-spirited soul keeps him from joining the constraining and lonely life the two women have in store for him. The freedom Huck seeks in Tom Sawyer's gang is nothing more than romantic child's-play. Raiding a caravan of Arabs really means terrorizing young children on a Sunday school picnic, and the stolen "joolry" is nothing more than turnips or rocks. Huck is disappointed that the adventures Tom promises are not real and so, along with the other members, he resigns from the gang. Still, he ignorantly assumes that Tom is superior to him because of his more suitable family background and fascination with Romantic literature (Twain). Pap and "the kidnapping" play another big role in Huck's moral development. Pap is completely antisocial and wishes to undo all of the civilizing effects that the Widow and Miss Watson have attempted to instill in him. However, Pap does not symbolize freedom; he promotes drunkenness, prejudice, and abuse. Huck escapes the cabin to search for the freedom he yearns for. It is after he escapes to Jackson Island that he meets the most i nfluential character of the novel, Jim. After conversing, Huck learns things about the runaway slave that he had never been aware of. Jim has a family, dreams, and talents such as knowing "all kinds of signs about the future," people's personalities, and weather forecasting (Twain 69).

Air Pollution :: essays research papers

What is Air Pollution   Ã‚  Ã‚  Ã‚  Ã‚  Air Pollution contamination of the atmosphere by gaseous, liquid, or solid wastes that can endanger the health of human beings, plants, and animals, or that can damage materials, reduce visibility, or produce undesirable odors. Air Pollution Statistics   Ã‚  Ã‚  Ã‚  Ã‚  Every year, more than sixty-six million tons of poisonous gas is emptied into the air, twelve million tons of hydrocarbons1, six million tons of nitrogen oxides, one hundred fifty thousand tons of aldehydes2, and five hundred thousand tons of sulfur compunds. Approximately 80% of our air pollution comes from hydrocarbons released by vegetation. What Causes Air Pollution   Ã‚  Ã‚  Ã‚  Ã‚  Air pollution is caused by many things such as car fumes, burning of fossil fuels, furnaces. By letting all these gases release into the air, it makes it harder to breathe. Ozone can cause part of your lungs to close off and make it harder to breathe.   Ã‚  Ã‚  Ã‚  Ã‚  The tall smokestacks used by industries and utilities do not remove pollutants but simply boost them higher into the atmosphere. These pollutants may then be transported over great distances, causing adverse effects such as acid rain in areas far from the emission site. The worldwide increase in the burning of coal and oil since the late 1940s has led to increasing concentrations of carbon dioxide. The resulting greenhouse effect has reduced the escape of infrared radiation from the earth, causing a possible global warming trend. The Prevention of Air Pollution   Ã‚  Ã‚  Ã‚  Ã‚  To cut down on all the pollution being released into the air, we have removed the pollutant before materials are used, removed the pollutant after it is formed, or altered the process to lower pollutant levels produced.

The Future of Medical Science Is Now :: essays research papers

The advances in modern medical science in the near future are dependent upon the advances of methods and procedures that by today’s standards are considered to be taboo and dangerous. These methods will not only revolutionize the field of medicine but they will be the forerunners to a whole knew way to treat people. For these advances to take place several key steps need to be taken both medically and politically. In this paper I will attempt to explain what methods and procedures will be the future of modern medicine, how these methods and procedures can benefit mankind, and finally what changes will be needed in the fields of medicine and politics.   Ã‚  Ã‚  Ã‚  Ã‚  First, I’ll attempt to explain which methods and procedures will be the future of modern medicine. The procedures that will be the future of modern medicine currently fall into the realms of taboo and fictional. These procedures encompass every aspect of medical science from exploration of the human body, curing of diseases, to improving a person’s quality of life. Many of these procedures are not very well known while a few have been in the spotlight. These procedures are; cloning, nano-robotics, retro-viruses, and genetic manipulation via gene-specific medications. For any serious breakthroughs in modern medical science we must embrace these new forms of treatment instead of shying away from them.   Ã‚  Ã‚  Ã‚  Ã‚  Second, I’ll attempt to explain how these methods and procedures could benefit mankind. These procedures hold infinite possibilities in the practice healing the sick. Of all of the procedures mentioned cloning is the only method that has been given any amount of serious research. Cloning could do away with the need for organ transplants. Instead of a transplant a new organ could be cloned, thus removing any chance that the body might reject the organs. Nano-robotics could be used to fight off foreign infections and repair internal wounds. Retro-viruses and gene-specific medications could be used to alter a person’s genetic code, ridding a person of inherited maladies such as heart disease or diabetes. With the introduction of some, if not all, of these different methods of treating ailments we could effectively wipe out a large amount of diseases that would otherwise be untreatable. Senior citizens would no longer have to suffer from maladies such as Alzheimer’s or other such illnesses related with age. With these procedures a child can grow up never having to suffer from a learning disorder such as ADHD (Attention Deficit Hyper-activity Disorder) or even cases of mental retardation by eliminating or modifying the genes that are responsible for these and other problems.

Watching Emptiness

Whenever I walk to the track before a meet, when nobody else is there, I feel a sense of mystery. A mystery of what is going to happen right here, in this precise place, at the precise time. It feels like nothing exciting could happen here because it is so quiet and serene. But anything can happen. Anything good, anything bad, maby. The first thing I think of when I walk up to the empty track is how quiet it is now. But thinking ahead, I know how loud and exciting it is going to be. Now I can just hear my slow footsteps on the track, but soon, I will be able to hear my competitors' racing steps behind me, along with the cheering crowd. I also hear an occasional car drive along on the driveway nearby, but I know that they are not seeing what I am seeing because not too many people are drawn to an empty track in the early morning. Only those who like the mystery and potential it holds. I feel comfortable being alone at the track. I like how I can do anything, and no one would see me. No one is running with me, no one is watching. Everything is played out in my imagination, like a play of what it is going to be before the day ends. I can feel the flexible track under my feet, both now and in my imagination, but then, I am running hard with my racing spikes on instead. Thinking of the future, I can feel the wind racing by my face as I speed along, but now I only feel a slight breeze. When I look around, I see nothing obviously stimulating, but I start to get excited and nervous anyway. Even though there is nothing to see but an empty track and bleachers, I can see the competition already . . . I can see myself on the track, running my favorite race, and coming out of top. I can see my relay team and I, racing head to head against our rivals. Then I can see us start to pull ahead and finally win the race, leaving our competitors behind us. I can see potential for good things to happen. I can see all this by just looking at this empty track, when no one else can see it . . . yet. There are no people moving about like I normally would see at a track. I don't see competitors lined up, ready to race. But instead, there is nobody and nothing on the track, except for a few lone hurdles and race markers. The dew on the infield is uninterrupted, with only the coming sun to melt it away. The bleachers are still wet with last night's rain, and they don't look ready to hold the crowd for today's meet. But as the rest of the team walks up behind me onto the track, I know that we are ready.