美文欣赏
商君列传 |
商君者，卫之诸庶孽公子也，名鞅，姓公孙氏，其祖本姬姓也。鞅少好刑名之学，事魏相公叔痤为中庶子。公叔痤知其贤，未及进。会痤病，魏惠王亲往问病，曰： “公叔病有如不可讳，将奈社稷何？公叔曰：“痤之中庶子公孙鞅，年虽少，有奇才，愿王举国而听之！”王嘿然。王且去，痤屏人言曰：“王即不听用鞅，必杀之，无令出境。”王许诺而去。公叔痤召鞅谢曰：“今者王问可以为相者，我言若，王色不许我。我方先君后臣，因谓王即弗用鞅，当杀之。王许我。汝可疾去矣，且见禽。”鞅曰：“彼王不能用君之言任臣，又安能用君之言杀臣乎？”卒不去。惠王既去，而谓左右曰：“公叔病甚，悲乎，欲令寡人以国听公孙鞅也，岂不悖哉！”
公叔既死，公孙鞅闻秦孝公下令国中求贤者，将修缪公之业，东复侵地。通遂西入秦，因孝公宠臣景监以求见孝公。孝公既见卫鞅，语事良久，孝公时时睡，弗听。罢而孝公怒景监曰：“子之客妄人耳，安足用邪！”
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Lord Shang was descended, through a concubine, from the royal house of Uei. His personal name was Yang, his clan name Gongsun, and his ancestors had been of the royal Ji clan. As a youth he was interested in the study of law and served as clan officer under Gongshu Cao, the prime minister of Wei, who recognized his ability but lacked opportunity to recommend him.
When Gongshu Cao fell ill, King Hui of Wei went in person to inquire after him and asked, “If anything should happen to you, what will become of my state?”
“My clan officer Gongsun Yang, although young, has remarkable gifts,” replied Gongshu Cao. “I hope you will entrust affairs of state to him.”
The king was silent and prepared to leave. The prime minister sent everyone else away and said, “If you do not mean to take my advice and employ him, then have Yang killed. Don't let him leave the county.”
The king agreed to this, and left.
Then Gongshu Cao sent for Yang and told him regretfully, “Today the king asked me to suggest to successor. When I recommended you, I saw disapproval written on his face. So, putting my sovereign's interest first, I urged him to kill you if he would not use your services, and he agreed to do this. You must leave without delay, or you will be caught.
“If the king ignored your advice to employ me,” said Yang, “why should he take your advice to have me killed?” And he did not leave.
After this interview King Hui told his followers, “I'm afraid the prime minister is in a bad way. He urged me to entrust affairs of state to Gongsun Yang---how absurd!”
After Gongshu's death, Yang heard that Duke Xiao of Qin was trying to recruit men of talent to continue the achievements of Duke Mu and recover the territory Qin had lost in the east. He went west to Qin and obtained an audience with the duke through the offices of his favorite eunuch Qing. Yang held forth at great length but Duke Xiao did not listen and kept dropping off to sleep. The duke afterwards complained to Qing, “Your friend is a fool. How could I use such a man?” |
长期经营资产 |
专利是指对于有一个或多个独有特征的商品的独家生产或销售权。在美国专利由联邦政府授予发明者，法定有效期为17年。专利权可从公司试验室开发新产品过程中取得，也可以从他人手中购得。如果专利权是从他人手中购得，那么其成本就是购买价格。专利权的成本在其使用期限内摊销，但使用期限未必与法定有效期相吻合。
公司内部自己开发的产品专利成本是难于确定的。1974年，会计准则委员会决定，内部开发专利权的研究开发成本随着其发生而计入当期费用。
特许经营权及许可证是在一定地域内提供某种服务的独家权力。例如：麦当劳公司将特许权卖给个人，允许他们在特定地点经营其汉堡包业务。与此类似，国内商务委员会将许可证发给卡车运输公司，允许他们在特定地区内运输某种货物。特许经营权和许可证的成本，也在其使用期或法定有效期（选择其中较短的）内进行摊销。
当购买一家企业时，协商的价格通常高于其特定资产上而多付出的价值称为商誉，是一种无形资产。在这种交易中，商誉的出现表明所购企业的价值高于其净资产的价值，因为企业有一些有利的特征，诸如良好的声誉、战略位置、产品优势、管理技能等。 |
A patent is an exclusive right to produce and sell a commodity that has one or more unique features. Issued to inventors by the federal government in the United States, patents have a legal life of 17 years. They may be obtained on new products developed in a company's own research laboratories or they may be purchased from others. If a patent is purchased from others, its cost is simply the purchase price. The cost of the patent is amortized over the useful life of the patent, which may or may not coincide with the patent's legal life.
The cost of a patent for a product developed within a firm is difficult to determine. In 1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are expensed as they are incurred.
Franchise and licenses are exclusive rights to perform services in certain geographical areas. For example, McDonald's Corporation sells franchises to individuals to operate its hamburger outlets in specific locations. Similarly, the Interstate Commerce Commission issues licenses to trucking firms, allowing them to transport certain types of goods in specific geographical areas. The cost of a franchise of license is amortized over its useful or legal life, whichever is shorter.
When business is purchased, the negotiated price often exceeds the total value of the specific assets minus the outstanding liabilities. This excess in purchase price that cannot be allocated to specific assets is called goodwill and is an intangible asset. The mergence of goodwill in such a transportation is considered an indication that the purchased business is worth more than its net assets, due to such favorable characteristics as a good reputation, a strategic location, product superiority, or management skill. |
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多普勒效应
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当振动着的波源逐渐靠近观测者时，测量到的频率比从波源发出的频率高。当波源离去时，测量到的频率则低于发出的频率。这就叫做多普勒效应或叫多普勒原理。这是以19世纪前半期的一个奥地利物理学家的名字命名的。当鸣着汽笛的机车（或其经声源）向一个静止的状态的时候更为稠密。因为音调的高低是由频率（每秒振动的次数）决定的，所以开过来的机车汽笛的音调就比机车和观测者相对静止时间听起来就越变越低了。当路上鸣着喇叭的汽车从我们身旁迅速开过，或是观测者迅速移向静止声源时（例如：一个摩托车手驶向一个警报器）也可以观测到同样的效应。
多普勒效应在天文学上广泛应用于测量距离遥远的恒星或星云靠近我们或离开我们速度。这些运动使其谱线位置产生位移。某特定的谱线就代表一个确定光的波长。如果发某种光的恒星离开我们，根据多普勒原理，其光线的波长较长（即频率较低），在光谱上则显示出谱线全部移向红端。这就称为“红移”。同样，在向我们靠近的恒星的光谱上，特征谱线会显示“蓝移”，即谱线移向蓝端，就是说波长短而频率高。 |
When a vibrating source of waves is approaching an observer, the frequency observed is higher than the frequency emitted by is lower than that emitted. This is known as the Doppler effect, or Doppler's principle, and is named after an Austrian physicist who lived in the first half of the 19th century. When a whistling locomotive (or any other sound source) approaches a stationary observer, more density concentrations reach his ear than when both the sound source and the observer are stationary. As the pitch depends on the frequency (number of vibrations per second), the sound from the approaching locomotive's whistle has a higher pitch than the sound coming from the same whistle when the locomotive is stationary in relation to the observer. Similarly, when the locomotive passes the observer, the note of the whistle is heard to change to a lower pitch. The same effect is observed when we are passed by a fast-moving hooting car in the street, or when the observer is moving fast in relation to a stationary sound source (e.g., a motor cyclist approaching a siren).
The Doppler effect is widely used in astronomy for measuring the velocity at which distant stars or nebulae are approaching or receding. These motions produce a shift in the position of lines in their spectra. A particular spectrum line corresponds to a certain definite light wave length. If the star emitting the light is moving away from us, its light rays have a longer wavelength (lower frequency) by virtue of Doppler principle and this is manifested in a general shift of the spectrum lines towards the red end of the spectrum. This is known as the “red shift”. Similarly, in the spectrum of a star moving towards us, the characteristics lines would show a “blue shift”, i.e., they would be displaced towards the blue end of the spectrum, corresponding to shorter wavelengths and higher frequencies. |
桨声灯影里的秦淮河 |
秦淮河的水是碧阴阴的；看起来厚而不腻，或者是六朝金粉所凝么？我们初上船的时候，天色还未断黑，那漾漾的柔波是这样的恬静，委婉，使我们一面有水阔天空之想，一面又憧憬着纸醉金迷之境了。等到灯火明时，阴阴的变为沉沉的了：黯淡的水光，像梦一般；那偶然闪烁着的光芒，就是梦的眼睛了。我们坐在舱前，因了那隆起的顶棚，仿佛总是昂着首向前走似的；于是飘飘然如御风而行的我们，看着那些自在的湾泊着的船，船里走马灯般的人物，便象是下界一般，迢迢的远了，又象在雾里看花，尽朦朦胧胧的。这时我们已过了利涉桥，望见东关头了。沿路听见断续的歌声；有人沿河的妓楼飘来的，有从河上船里度来的。我们明知那些歌声，只是因袭的言词，从生涩的歌喉里机械的发出来的；但它们经了夏夜的微风的吹漾和水波的摇拂，袅娜着到我们耳边的时候，已经不单是她们的歌声，而是混着微风和河水的密语了。于是我们不得不牵惹着，震撼着，相与浮沉于这歌声里了。从东关头转湾，不久就到大中桥。大中桥共有三个桥拱，都很阔大，俨然是三座门儿；使我们觉得我们的船和船里的我们，在桥下过去时，真是太无颜色了。桥砖是深褐色，表明它的历史的长久；但者完好无缺，令人太息于古昔工程的坚美。 |
| The water of the Qinhuai River looked dark green but not greasy. Could t be that it was mingled with the gold and rouge of the Six Dynasties? When we went aboard it was just dark, and the ripples looked so quiet and mild that we felt the vast space between heaven and earth and imagined the luxurious and dissipated life of those days. When the lanterns were lit, the sky looked darker, and the dim water seemed to be a dream, the occasionally glittering ripples and eyes of the dream. We sat on the foredeck; because of the visionary effect of the highly upwards and we were riding the wind and scaring up to the skies. The boats lying leisurely at anchor here and there and the figures shifting about looked as if they were far away in a world below, and the blurred view also seemed like watching flowers through fog. Then we passed the Lishe Bridge, and the Eastern Gate came in sight. Now and then all along the way we heard songs, some wafted to our ears from the brothels along the banks and the others from boats on the river. We knew for sure that lyrics were hackneyed words mechanically produced by dry throats, but when they were wafted to our ears by the mid-summer breeze over the ripples, they were no longer merely sung by the girls, for the singing blended with the whispers of the breeze and water. We were perforce provoked, shaken and quite carried away by the songs. Soon after making a turn at the Eastern Gate we arrived at the Dazhong Bridge. The three wide arches of the bridge looked like three big gates, and we felt that we were very paltry when our boat was passing through. The bricks of the bridge were dark brown, a sign of their long history; the bridge was intact, which arouse our admiration for the wonders of ancient architecture. |
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