learn mandarin hong kong – British Columbia

Mandarin Lesson

British Columbia

British Columbia is the third largest Canadian provinces, both in area and population. It is nearly 1.5 times as large as Texas, and extends 800 miles(1,280km) north from theUnited States border. It includes Canada’s entire west coast and the islands just off the coast.

Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.

The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also carry moisture from the ocean.

 

英屬哥倫比亞

英屬哥倫比亞是加拿大的第三大省,無論是面積還是人口都是如此。它幾乎是德克薩斯的1.5倍,從美國邊境一直向北延伸了800英里(1,280公里)。它包括了加拿大整個西海岸及附近島嶼。

大部分英屬哥倫比亞多山巒。綿長而粗獷的山脈貫通南北。甚至那些沿海的島嶼都是那些存在於千萬年前的山脈的遺跡。在上一個冰河時期,這些山脈被冰河沖刷侵蝕,直到大部分山脈被淹沒在海中。它們的峰頂顯現為沿著海岸散佈的島嶼。

西南海岸地區有著潮濕溫和的海洋性氣候。從太平洋來的溫暖的洋流使得從西吹過內陸的海風變得溫暖。因此這兒冬天平均氣溫在零上而且夏天也不會酷熱。這些溫暖的西風同樣也從海洋帶來了濕氣。

Yīng shǔ gēlúnbǐyǎ

Yīng shǔ gēlúnbǐyǎ shì jiānádà de dì sān dà shěng, wúlùn shì miànjī háishì rénkǒu dōu shì rúcǐ. Tā jīhū shì dé kè sà sī de 1.5 Bèi, cóng měiguó biānjìng yīzhí xiàng běi yánshēnle 800 yīnglǐ (1,280 gōnglǐ). Tā bāokuòle jiānádà zhěnggè xihǎi’àn jí fùjìn dǎoyǔ. Dà bùfèn yīng shǔ gēlúnbǐyǎ duō shānluán. Miáncháng ér cūguǎng de shānmài guàntōng nánběi. Shènzhì nàxiē yánhǎi de dǎoyǔ dōu shì nàxiē cúnzài yú qiān wàn nián qián de shānmài de yíjī. Zài shàng yīgè bīnghé shíqí, zhèxiē shānmài bèi bīnghé chōngshuā qīnshí, zhídào dà bùfèn shānmài bèi yānmò zài hǎizhōng. Tāmen de fēng dǐng xiǎnxiàn wèi yánzhe hǎi’àn sànbù de dǎoyǔ. Xīnán hǎi’àn dìqū yǒuzhe cháoshī wēnhé dì hǎiyáng xìng qìhòu. Cóng tàipíngyáng lái de wēnnuǎn de yángliú shǐde cóng xi chuīguò nèi lù dì hǎifēng biàn de wēnnuǎn. Yīncǐ zhè’er dōngtiān píngjūn qìwēn zài líng shàng érqiě xiàtiān yě bù huì kùrè. Zhèxiē wēnnuǎn de xīfēng tóngyàng yě cóng hǎiyáng dài láile shī qì.

學好普通話-語言學習 -結草銜環

Mandarin Lesson

結草銜環

這句成語是由“結草”和“銜環”兩個典故結合而來的。 “結草”見於《左傳•宣公十五年》:“魏武子有嬖妾,無子。武子疾,命顆(武子的兒子)曰:’必嫁是。’疾病,則曰:’必以為殉。’及卒,顆嫁之,曰:’疾病則亂,吾從其治也。’及輔氏之役,顆見老人結草以亢杜回。杜回躓而顛,故獲之。夜夢之曰:’餘,爾所嫁婦人之父也。爾用先人之治命,餘是以報。’”“銜環”是古代神怪小說上記載的一個故事,見《後漢書•楊震傳》李賢注引《續齊諧記》。

  據《左傳》記載:春秋時,晉國的魏武子在生病時,曾囑咐他的兒子魏顆,在他死後,把一個沒有生過兒子的妾嫁出去。後來武子病重了,又告訴魏顆,在自己死後讓他這個妾陪葬。武子死了以後,魏顆覺得父親病危時的語言可能是神誌不清時的胡言亂語,便依照他以前的吩咐把武子的愛妾嫁出去了。後來,魏顆領兵和秦國打仗,看見戰場上有個老人把遍地的草都打成了結子,纏住秦軍的戰馬,使秦軍兵將紛紛墜馬,魏顆因此獲勝並俘虜了秦將杜回。當夜,魏顆做了個夢,夢見在戰場上結草的老人自稱是那位出嫁妾的父親,是用此來報答魏顆不把自己女兒拿來陪葬之恩的。

  據古代神怪小說載:東漢楊寶在9歲時,從華陰山北捉了一隻受傷的黃雀,楊寶把它帶回家飼養,等傷好後把黃雀放了。過後,楊寶夢見黃雀化作一個黃衣童子回來報恩,自稱是西王母的使者,並口銜4枚白環,說楊寶的子孫將來都會像白環一樣珍貴。後來,楊寶的兒子楊震、孫子楊秉、曾孫楊賜和玄孫楊彪果然都飛黃騰達。

  這是兩個很荒誕的故事,可能是作者杜撰出來的。因為這兩個故事都含有知恩必報的意思,所以後人把它們結合成一句成語“結草銜環”,形容感恩圖報。

Jié cǎo xián huán

Zhè jù chéngyǔ shì yóu “jié cǎo” hé “xián huán” liǎng gè diǎngù jiéhé ér lái de. “Jié cǎo” jiànyú “zuǒ chuán•xuān gōng shíwǔ nián”:“Wèi wǔzi yǒu bì qiè, wú zǐ. Wǔzi jí, mìng kē (wǔzi de érzi) yuē:’Bì jià shì.’Jíbìng, zé yuē:’ Bì yǐwéi xùn.’Jí zú, kē jià zhī, yuē:’Jíbìng zé luàn, wú cóng qí zhì yě.’Jí fǔ shì zhī yì, kē jiàn lǎorén jié cǎo yǐ kàng dù huí. Dù huí zhì ér diān, gù huò Zhī. Yè mèng zhī yuē:’Yú, ěr suǒ jià fù rén zhī fù yě. Ěr yòng xiān rén zhī zhì mìng, yú shì yǐ bào.’”“Xián huán” shì gǔdài shénguài xiǎoshuō shàng jìzǎi de yīgè gùshì, jiàn “ Hòuhàn shū•yángzhènchuán” li xián zhù yǐn “xù qí xié jì”. Jù “zuǒ chuán” jìzǎi: Chūnqiū shí, jìn guó de wèi wǔzi zài shēngbìng shí, céng zhǔfù tā de érzi wèi kē, zài tā sǐ hòu, bǎ yīgè méiyǒu shēngguò er zi de qiè jià chūqù. Hòulái wǔzi bìng zhòngle, yòu gàosu wèi kē, zài zìjǐ sǐ hòu ràng tā zhège qiè péizàng. Wǔzi sǐle yǐhòu, wèi kē juéde fùqīn bìngwéi shí de yǔyán kěnéng shì shénzhì bù qīng shí de húyán luàn yǔ, biàn yīzhào tā yǐqián de fēnfu bǎ wǔzi de ài qiè jià chūqùle. Hòulái, wèi kē lǐng bīng hé qín guó dǎzhàng, kànjiàn zhànchǎng shàng yǒu gè lǎorén bǎ biàndì de cǎo dōu dǎ chéng liǎojié zi, chán zhù qín jūn de zhànmǎ, shǐ qínjūnbīng jiāng fēnfēn zhuì mǎ, wèi kē yīncǐ huòshèng bìng fúlǔle qín jiāng Dù huí. Dàngyè, wèi kē zuòle gè mèng, mèng jiàn zài zhànchǎng shàng jié cǎo de lǎorén zìchēng shì nà wèi chūjià qiè de fùqīn, shì yòng cǐ lái fù dá wèi kē bù bǎ zìjǐ nǚ’ér ná lái péizàng zhī ēn de. Jù gǔdài shénguài xiǎoshuō zài: Dōnghàn yáng bǎo zài 9 suì shí, cóng huá yīnshān běi zhuōle yī zhǐ shòushāng de huáng què, yáng bǎo bǎ tā dài huí jiā sìyǎng, děng shāng hǎo hòu bǎ huáng què fàngle. Guòhòu, yángbǎomèng jiàn huáng què huà zuò yīgè huáng yī tóngzǐ huílái fù ēn, zìchēng shì xīwángmǔ de shǐzhě, bìngkǒu xián 4 méi bái huán, shuō yáng bǎo de zǐsūn jiānglái dūhuì xiàng bái huán yīyàng zhēnguì. Hòulái, yáng bǎo de érzi yáng zhèn, sūnzi yáng bǐng, zēngsūn yáng cì hé xuánsūn yáng biāo guǒrán dōu fēihuángténgdá. Zhè shì liǎng gè hěn huāngdàn de gùshì, kěnéng shì zuòzhě dùzhuàn chūlái de. Yīnwèi zhè liǎng gè gùshì dōu hányǒu zhī ēn bì bào de yìsi, suǒyǐ hòu rén bǎ tāmen jiéhé chéng yījù chéngyǔ “jié cǎo xián huán”, xíngróng gǎn’ēntúbào.

普通話教學-初級普通話 -差強人意

Mandarin Lesson

差強人意

 

這個典故出自《後漢書.吳漢傳》。東漢人吳漢為人忠厚,智勇雙全,但性格比較內向,不愛說話。開始跟漢光武帝劉秀一起從軍打仗的時候,劉秀並沒有發現這個人才。後經過大將鄧禹等人的推舉,才逐漸信任他。由於吳漢打了多次勝仗,官升至大司馬。一次,劉秀打了敗仗,心中很煩悶,別的將領也都垂頭喪氣、一副驚慌的樣子。這時劉秀發現吳漢不在身邊,就派人去看看他在幹什麼。去的人回來禀報劉秀:”大司馬正在督率將士修理武器裝備呢。”劉秀聽完,掃了一眼面前頹唐的將領們,感慨地說:”吳將軍的行為還算能夠振奮人的精神。”

 

現通常用此典故比喻某件事或某個人,還算能使人滿意。

Chāqiángrényì

Zhège diǎngù chūzì “hòuhàn shū. Wúhànchuán”. Dōnghàn rén wú hàn wéirén zhōnghòu, zhìyǒng shuāngquán, dàn xìnggé bǐjiào nèixiàng, bù ài shuōhuà. Kāishǐ gēn hàn guāng wǔdì liú xiù yīqǐ cóngjūn dǎzhàng de shíhou, liú xiù bìng méiyǒu fāxiàn zhège réncái. Hòu jīng guo dàjiàng dèng yǔ děng rén de tuījǔ, cái zhújiàn xìnrèn tā. Yóuyú wú hàn dǎle duō cì shèngzhàng, guān shēng zhì dà sīmǎ. Yīcì, liú xiù dǎle bàizhàng, xīnzhōng hěn fánmèn, bié de jiànglǐng yě dū chuítóusàngqì, yī fù jīnghuāng de yàngzi. Zhè shí liú xiù fà xiàn wú hàn bùzài shēnbiān, jiù pài rén qù kàn kàn tā zài gànshénme. Qù de rén huílái bǐngbào liú xiù:”Dà sīmǎ zhèngzài dū lǜ jiàngshì xiūlǐ wǔqì zhuāngbèi ne.”Liú xiù tīng wán, sǎole yīyǎn miànqián tuítáng de jiànglǐngmen, gǎnkǎi de shuō:”Wú jiāngjūn de xíngwéi hái suàn nénggòu zhènfèn rén de Jīngshén.” Xiàn tōngcháng yòng cǐ diǎngù bǐyù mǒu jiàn shì huò mǒu gèrén, hái suàn néng shǐ rén mǎnyì.

Mandarin course hong kong – Financial Statements

Mandarin Lesson

Financial Statements

A financial statement is a written record of the financial condition of a company for its fiscal year. It consists of a balance sheet and an income statement (also called a profit and loss statement or “P&L”). A balance sheet is a snapshot of the financial affairs of a company at a given point in time, unlike a P&L which shows the results of operations over a period of time. It lists the assets of the company on the left side and liabilities on the right side. When a company is solvent its assets exceed its liabilities, and that figure, called the net worth of the company, also appears on the right side of a balance sheet. The basic components of a P&L statement are money received from sales and other sources along with the amount paid out for expenses, taxes, and other costs. The difference between the two is called the “bottom line.” If there is more income than expense, the bottom line is profit, if not, there is a loss.

財務報告

 

一份財務報告是公司在一個財務年度中關於財務狀況的書面記錄。它包括資產負債表和收益表(也被稱作損益表)。資產負債表是對公司在某一特定時刻上財務的大體狀況,而損益表展示了公司在一段時間內的運營成果。資產負債表的左側列出公司的資產,右側為負債。當公司的資產大於負債則具備償債能力,兩者的差額稱作公司淨值,也被列在資產負債表的右側。損益表的基礎組成部分是已到貨款和其他收益並帶有付出的費用,稅金和其他成本。兩者的區別被 稱作”底線”。如果收益大於費用,底線是利潤,如果相反,那就是虧損。

Cáiwù bàogào

Yī fèn cáiwù bàogào shì gōngsī zài yīgè cáiwù niándù zhòng guānyú cáiwù zhuàngkuàng de shūmiàn jìlù. Tā bāokuò zīchǎn fùzhài biǎo hé shōuyì biǎo (yě bèi chēng zuò sǔnyì biǎo). Zīchǎn fùzhài biǎo shì duì gōngsī zài mǒu yī tèdìng shíkè shàng cáiwù de dàtǐ zhuàngkuàng, ér sǔnyì biǎo zhǎnshìle gōngsī zài yīduàn shíjiān nèi de yùnyíng chéngguǒ. Zīchǎn fùzhài biǎo de zuǒ cè liè chū gōngsī de zīchǎn, yòu cè wèi fùzhài. Dāng gōngsī de zīchǎn dàyú fùzhài zé jùbèi cháng zhài nénglì, liǎng zhě de chā’é chēng zuò gōngsī jìngzhí, yě bèi liè zài zīchǎn fùzhài biǎo de yòu cè. Sǔnyì biǎo de jīchǔ zǔchéng bùfèn shì yǐ dào huòkuǎn hé qítā shōuyì bìng dài yǒu fùchū de fèiyòng, shuìjīn hé qítā chéngběn. Liǎng zhě de qūbié bèi chēng zuò”dǐxiàn”. Rúguǒ shōuyì dàyú fèiyòng, dǐxiàn shì lìrùn, rúguǒ xiāngfǎn, nà jiùshì kuīsǔn.

 

Chinese language study HK – Interest

Mandarin Lesson

Interest

Interest is the cost of using money. The interest rate paid is usually expressed in annual terms though money market instruments may have a shorter term than one year. An interest rate is determined by dividing the amount of interest paid by the principal amount borrowed. For example, if a $1000 bond pays $85 in interest for one year, the annual interest rate is 8.5 percent. In the U.S. some interest-bearing bonds, such as municipals, entitle the bearer to an exemption from certain taxes on interest income. The interest paid by a company on its outstanding debt as well as the interest paid by a homeowner on his/her mortgage, is deductible from income as an expense and so can reduce the amount of tax owed.

利息

利息是使用貨幣的成本。利率的支付形式通常以年為期限,雖然金融市場票據會有一個更短的時間。利率的製定取決於借款本金所劃分的利息。舉個例子,如果1,000美元的債券每年支付85美元的利息,那麼年利率就是8.5%。美國有一些有息債券,如政府債券,它允許持有人在利息收益上有一定的免稅。公司未償債務和按揭住房的屋主需支付的利息可以作為一項費用減少他們的應交稅金

Lìxí

Lìxí shì shǐyòng huòbì de chéngběn. Lìlǜ de zhīfù xíngshì tōngcháng yǐ nián wéi qíxiàn, suīrán jīnróng shìchǎng piàojù huì yǒu yīgè gèng duǎn de shíjiān. Lìlǜ de zhìdìng qǔjué yú jièkuǎn běn jīn suǒ huàfēn de lìxí. Jǔ gè lìzi, rúguǒ 1,000 měiyuán de zhàiquàn měinián zhīfù 85 měiyuán de lìxí, nàme nián lìlǜ jiùshì 8.5%. Měiguó yǒu yīxiē yǒu xí zhàiquàn, rú zhèngfǔ zhàiquàn, tā yǔnxǔ chí yǒu rén zài lìxí shōuyì shàng yǒu yīdìng de miǎnshuì. Gōngsī wèi cháng zhài wù hé ànjiē zhùfáng de wū zhǔ xū zhīfù de lìxí kěyǐ zuòwéi yī xiàng fèiyòng jiǎnshǎo tāmen de yīng jiāo shuìjīn

普通話練習 -拼音-懲一警百

Mandarin Lesson

懲一警百

 

這個典故見於《漢書.尹翁歸列傳》。西漢時,尹翁歸調任東海(今山東東南和江蘇東北地區)郡做太守。他廉潔奉公,辦事斷案十分認真負責。對於全郡各位情況,都瞭如指掌。包括奸惡之徒的罪行,也能調查得一清二楚。遇到重大案件,他都親自審理過問,如果要懲辦犯罪者,都安排在秋冬召集官吏的大會上或查訪屬縣的時候進行,目的是懲處一個人,警戒許多人。例如當時郯縣(今山東郯城)有個豪紳叫許仲孫,在家鄉胡作非為,欺詐百姓,而且十分狡猾,歷任太守都拿他沒辦法。尹翁歸就令部下把他捕獲,開堂公審,歷數他所犯的罪惡事實,然後宣布判決,當眾處死,所以,東海全郡的官吏和百姓,不敢作姦犯科,社會治安穩定。老百姓都誇獎尹翁歸這個”父母官”當得好。

 

現通常用此典故說明懲罰一人,藉以警戒教育很多人。

 

Chéng yī jǐng bǎi

Zhège diǎngù jiànyú “hàn shū. Yǐnwēngguī lièzhuàn”. Xīhàn shí, yǐnwēngguī diàorèn dōnghǎi (jīn shāndōng dōngnán hé jiāngsū dōngběi dìqū) jùn zuò tàishǒu. Tā liánjié fènggōng, bànshì duàn’àn shí fèn rènzhēn fùzé. Duìyú quán jùn gèwèi qíngkuàng, dōu liǎorúzhǐzhǎng. Bāokuò jiān è zhī tú de zuìxíng, yě néng diàochá dé yī qīng’èr chǔ. Yù dào zhòngdà ànjiàn, tā dōu qīnzì shěnlǐ guòwèn, rúguǒ yào chéngbàn fànzuì zhě, dū ānpái zài qiūdōng zhàojí guānlì de dàhuì shàng huò cháfǎng shǔ xiàn de shíhou jìnxíng, mùdì shì chéngchǔ yīgè rén, jǐngjiè xǔduō rén. Lìrú dāngshí tán xiàn (jīn shāndōng tánchéng) yǒu gè háoshēn jiào xǔzhòngsūn, zài jiāxiāng húzuòfēiwéi, qīzhà bǎixìng, érqiě shífēn jiǎohuá, lìrèn tàishǒu dōu ná tā méi bànfǎ. Yǐnwēngguī jiù lìng bùxià bǎ tā bǔhuò, kāi táng gōngshěn, lìshǔ tāsuǒ fàn de zuì’è shìshí, ránhòu xuānbù pànjué, dāngzhòng chǔsǐ, suǒyǐ, dōnghǎi quán jùn de guānlì hé bǎixìng, bù gǎn zuò jiān fàn kē, shèhuì zhì’ān wěndìng. Lǎobǎixìng dōu kuājiǎng yǐnwēngguī zhège”fùmǔguān”dāng de hǎo. Xiàn tōngcháng yòng cǐ diǎngù shuōmíng chéngfá yīrén, jièyǐ jǐngjiè jiàoyù hěnduō rén.