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essay写作如何避免冗余

2018-12-04 16:47:44 | 日記
在大家的日常生活中,有的时候会把重要的话重复说几遍,以此来突出它的重要性。但在essay写作中,这种情况是不能出现的,不然就会变成重复表达了。所以我们在写作essay的时候,应该避免冗余,下面就给大家讲解一下。

essay写作中的“冗余表达”是什么?

“冗余”(Redundant)意味着多余的、不必要的。在写作中,redundant expression(即冗余表达)指的是在一个短语或一句句子中有一个单词完全重复了同一短语或句子中的另一个单词的含义。举一个简单的例子:

We must complete the quest by twelve midnight!

在上述例子中,twelve midnight就是一个redundant expression,因为midnight等同于twelve o’clock。

essay写作中怎样解决冗余?

通常,解决冗余表达的最佳方法是删除一个语义重复的单词,同时保持句子意思不变。例如在上面例子的twelve midnight里,我们可以删除其中的一个词,那么就有两种选择:

1)We must complete the quest by midnight!

或:2)We must complete the quest by twelve!

然而,由于twelve也可以指中午12点,因此第一种选择更加合适。确保语义表达的清晰度至关重要。因此在有些冗余表达中,只能删除语义重复的一个单词才能保持句子意思仍然清楚流畅。举个栗子:

The ogre had an unexpected surprise in store for our hero…

这里的unexpected surprise在语义上有所重复,因为surprise已经体现了unexpected的意味。而且,由于surprise(一个名词)比这句话中的unexpected(一个形容词)在句子构成上更为重要,因此只能删除unexpected来解决冗余问题。如果去掉了surprise,在语法上就有毛病咯:

The ogre had a surprise in store for our hero…✓

The ogre had an unexpected in store for our hero…✗

essay写作中出现冗余表达一定不对吗?

在创意写作中,redundant expressions可能有它独特的作用。例如,在童话故事中经常看到的“forever and ever”里,虽然ever可以说是重复冗余的,但它的存在起到了强调作用,读起来也更富有韵律。此外,小说里的人物对话或心理活动中也会有不少语义重复的表达,但读者也会觉得很自然,因为在平时对话里就是喜欢重要的事情说三遍的嘛。

然而,在essay写作等学术写作中,表达清晰简洁总是上上之策。从行文中删除重复冗余的表达会使你的文章更为流畅精简,教授对大家essay的要求也是容易阅读和理解。

以上就是关于essay写作如何避免冗余的方法,同学们在写作essay的时候,还是要记得避免冗余、保持精炼,这样才能拿高分。

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北美作业代写:Assets appraisal and accounting

2018-12-04 16:47:26 | 日記
下面为大家整理一篇优秀的paper代写范文- Assets appraisal and accounting,供大家参考学习,这篇论文讨论了资产评估与会计。企业在进行资产评估的过程中,非常依赖于财务会计数据的归纳整合,进而反映出企业生产运营的真实情况以及资产的价值情况。从某种程度上来说企业的资产评估工作,有利于企业完善自身的会计信息,优化提升企业的会计信息质量,提高会计信息的准确性和有效性。

Due to the monotonous evaluation methods and standards in the process of assets evaluation, Chinese enterprises cannot accurately and objectively evaluate their assets. This requires the evaluation staff to provide scientific and effective accounting data, so as to reduce errors in the evaluation process and improve the accuracy of asset evaluation. To some extent, accounting and asset appraisal are complementary.

In the process of assets evaluation, enterprises mainly rely on the induction and integration of financial and accounting data, so as to reflect the real situation of production and operation of enterprises and the value of assets. To some extent, the asset evaluation work of an enterprise is conducive to improving its own accounting information, optimizing and improving the quality of accounting information, and improving the accuracy and effectiveness of accounting information.

Enterprise asset evaluation is closely related to accounting work. For example, enterprises need a lot of accounting information data to support their asset evaluation work. Therefore, when the enterprise accounting information management system is relatively complete, it can improve the efficiency and quality of enterprise asset evaluation, so as to have a clear understanding of the total value of assets within the enterprise. In this process, it is necessary to pay attention to the authenticity and effectiveness of accounting information data, which requires enterprises to establish a corresponding supervision mechanism to supervise, so as to avoid the impact of false and invalid data on enterprise asset evaluation.

The authenticity, objectivity and accuracy of accounting information will affect the accuracy of asset evaluation to some extent. Therefore, enterprises need to review accounting information before carrying out asset evaluation to ensure the accuracy of accounting information. This is mainly because the appraisers' standards for the evaluation of enterprise assets mainly rely on accounting information. Once there is a problem with accounting information, it will be difficult to carry out the evaluation smoothly. At the present stage, Chinese enterprises consume enterprise assets in the operation and management of false accounts, transfer funds and other ways, resulting in the enterprise accounting information accuracy is not enough, the real financial situation can not be reflected, and then lead to problems in the asset evaluation work. Based on this, enterprises need to improve the quality of accounting personnel, improve the quality of financial and accounting information, establish a supervision mechanism of accounting information, and conduct strict examination of accounting information before carrying out asset evaluation, so as to ensure the accuracy of asset evaluation standards and data and improve the accuracy of evaluation.

First of all, enterprises should establish a strict and high-standard employment system and employ high-quality accountants with many years of rich experience, so as to improve the comprehensive quality of the accounting work team. Secondly, enterprises also need to establish corresponding training activities, through holding lectures and other ways, to further improve the comprehensive quality of accounting personnel. At the same time, in the process of training, it is necessary to strengthen the accounting personnel's grasp of accounting theoretical knowledge, establish a connection between asset evaluation and accounting data, and improve the sensitivity of accounting personnel to accounting information in asset evaluation. Only in this way can we ensure that no matter the asset appraisal conducted by the appraisers in the enterprise or the appraisal conducted by the appraisal agencies, the corresponding conclusions can be drawn based on the real financial and accounting data of the enterprise, so that the enterprise can have a relatively objective understanding of its operation.

At present, asset appraisal work for increasingly highlight the importance of enterprise development, so the enterprise management personnel in order to improve the quality of asset appraisal work, needs to improve enterprise financial management level, further support asset appraisal enough information, at the same time the right assets evaluation and enterprise management personnel will be given for business assets situation and future development have correct cognition, to further improve the understanding of the management for the financial and accounting management. Therefore, enterprises must improve the working quality and professional quality of accounting staff and asset appraisal staff, establish a training and assessment system to ensure the accuracy and authenticity of accounting information, so as to ensure the smooth development of the evaluation program, and then through asset appraisal to truly and accurately understand the current business situation of enterprises. At the same time, combined with the current market situation and competitive environment, an accurate plan for the current and future development of enterprises, indirectly highlighting the importance of asset appraisal and accounting work.

Enterprise assets assessment is generally in the form of provision of detailed and accurate analysis enterprise current operating situation, so in the assets evaluation for enterprise mergers and acquisitions, general application of the replacement cost method and income present value method is used to solve the problem of merging of enterprise assets evaluation, which is given priority to with the replacement cost method, by the method of income present value is complementary assets assessment. In the process of evaluation, it is also conducive to improving the evaluation experience for the later asset evaluation work and financial accounting management work, thus making the accounting work develop towards the direction of data and standardization.

The study of enterprise asset evaluation started relatively late in China, so the current enterprise asset evaluation has not established a mature working mechanism, leading to the large and small enterprises in the evaluation process will more or less appear some problems. In order to perfect the enterprise appraisal work and reduce the occurrence of appraisal problems, it is necessary to establish a perfect enterprise assets appraisal supervision mechanism. Firstly, when carrying out asset appraisal, enterprises should ensure that the appraisal is carried out in a fair, open and fair environment to ensure the authenticity and effectiveness of data. Secondly, appraisal staff should correct their working attitude, supervise the asset appraisal with legal provisions, reduce the problem of asset loss and transfer within the enterprise, so as to ensure the fairness and objectivity of the enterprise asset appraisal.

In a word, asset appraisal and accounting work of enterprises are both professional, so it is difficult to integrate and interact them. Therefore, enterprises need to establish corresponding information supervision and collection mechanism to ensure the authenticity, accuracy and effectiveness of accounting information data, so as to ensure the smooth development of asset evaluation.

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英国essay有哪几个部分

2018-12-04 16:47:10 | 日記
对于初到英国留学的同学们而言,尽快掌握essay写作是非常重要的,毕竟essay作为英国大学常见的作业形式,同学们必须要把它写好。当然,要想写好英国essay,那么就必须要先熟悉essay的写作结构,了解它有哪几个部分,下面就给大家讲解一下。

1) Introduction:Introduction包括Topic的背景介绍和文章要解决的主要问题。一般占总字数的10%左右。

2) Main Body:这是论文主体部分,占总字数80%左右。如果题目中作了具体要求,就根据题目提到的几个方面来逐一讨论就可以了。有的题目没有作具体要求,就根据自己的构思来写,但必须有逻辑性。

3) Conclusion:字数大概也是占10%,在这一段里把文章中的主要观点用一到两句话概括出来。

4) Reference:Reference是导师最看重的,所以请一定特别注意!绝对不能出现编造的情况,一定要真实。国外对这个问题查得很严。一旦查出有作假或抄袭情况,会直接挂科,甚至开除学籍。一般来说,Reference包含两个部分,一种是in-text reference也就是在文章里的reference,一种是在文章最后出现的reference,也就是reference list。一篇论文须要包含文中的in-text reference和文末的reference list。论文有明确要求几个Reference的,根据要求来把握;没有明确说明个数的,一般按照每千字3-4个。

以上就是关于英国essay的写作讲解,希望同学们都能尽快掌握essay写作,这样才有机会拿高分。

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Paper代写:International development of accounting standards

2018-12-04 16:46:54 | 日記
本篇paper代写- International development of accounting standards讨论了会计准则的国际发展。会计准则的国际发展,势必会引起相关国家利益的不断变化,因会计准则的影响,各国家的各方利益分配会产生较大的影响,进而会计准则就影响到了国家的宏观经济。此外,会计准则作为国家利益的重要组成部分,其对国家宏观经济利益的发展影响,除了表现在国际的资本流动方面以外,还与跨国公司的利益变化密切相关。对于一般的国家而言,会计准则的国际发展采纳将为国家相关贸易经济利益分配带来较大的干预。本篇paper代写由51due代写平台整理,供大家参考阅读。

Since its introduction, international accounting standards have been widely recognized by international organizations, and with the continuous improvement of the authority of international accounting standards, world leaders have increasingly supported the development of international accounting standards. For example, the international organization of securities commission developed the core standard system in cooperation with the international accounting standards, and was recommended for use by the international organization of political power commission to the capital market of the United States and other countries around the world. With the continuous development of market economy, users of financial reports have an increasing demand for accounting information. The promulgation of international accounting standards has undoubtedly become an important driving force for the improvement of accounting work and the promulgation of accounting information in various countries.

From a macro perspective, the international development of accounting standards is bound to cause constant changes in the interests of relevant countries. Due to the impact of accounting standards, the distribution of interests of all parties in each country will have a greater impact, and then accounting standards will affect the country's macro-economy. In addition, accounting standards as an important part of national interests, its impact on the development of national macroeconomic interests, in addition to the international capital flows, but also closely related to the interests of transnational corporations. In terms of import and export trade and national economy, the international development of accounting standards has also led to the redistribution and adjustment of relevant interests. For general countries, the adoption of international development of accounting standards will bring greater interference to the distribution of relevant trade and economic interests of the country.

From the perspective of the international development of accounting standards, the international development of accounting standards has greatly improved the efficiency of international trade. In particular, some enterprises engaged in foreign trade need to obtain different financial reports from customers when conducting trade transactions, and evaluate the asset strength and risk status of customers by analyzing the financial reports. For the early accounting information, due to the lack of effective norms and unity, there are serious business language barriers to accounting practice information, and thus affect the business communication of enterprises. Since the international development of accounting standards, enterprises can communicate financial information and other information more smoothly, so that the evaluation of information and the optimization of resources have been better developed, thus improving the efficiency of international trade.

From international capital markets, the accelerating as the speed of international capital flows and capital supply and demand is higher and higher demand for financial situation, under the international accounting standards development, international securities regulators work effective compliance, thus guarantee for multinational company's financial report audit work more efficient. In addition, through the preparation of financial reports in accordance with international accounting standards, it also greatly reduces the listing cost of transnational securities issuance, which is of great significance to the global capitalization market and the capital markets of various countries.

From the perspective of the development of transnational corporations. In the early stage, when transnational corporations conduct business activities, they need to establish management systems, such as comparable accounting reports. Differences between accounting standards due to the different unit led to a multinational company internal report on the consolidation and analysis there are many obstacles, and makes the multinational business cost and improved handling fees, and under the international accounting standards development, multinational information conversion cost is greatly reduced, multinational information processing efficiency is also improved, makes the internal management of the multinational company work efficiency.

For accounting standards, its itself is has certain economic interests, when a country's accounting standards change, will inevitably lead to its domestic or international economic interests, redistribution of the problems of the economic interests of the country will also produce certain effect, so for the accounting standards for national development, acceptance of international accounting standards will undoubtedly need to adopt prudent, but with the development of international economy, also need to actively adopt international accounting standards, the following will shed light on the international accounting standards development in China:

Since the reform and opening up of China's accounting standards, China has been taking a positive attitude to promote the international coordination of China's accounting. In order to maximize the national interests, we also need to further strengthen the convergence with the international accounting standards formulated by accounting standards. Specific from the following aspects: first, improve our accounting standards formulation process. In recent years, iasb has faced numerous lobbying activities from different countries, regions and multinational companies. In particular, the acquisition of the international SFC triggered unprecedented lobbying. So in the country of international accounting standards? H coordination should give full play to the role of enterprises. In the process of formulating the new standards promulgated in 2006, the accounting department of the ministry of finance extensively solicited opinions from the business community, making the formulation of accounting standards more procedural and open, and making the formulation process of accounting standards more transparent. Secondly, the criteria for looking ahead take into account the possibility of international coordination. For the international coordination of accounting standards, it is necessary to have a strategic grasp of the stage of China's accounting standards formulation. In the process of formulating standards, it is clearly stipulated that the possibility of coordination with international accounting standards should be considered in the coordination between "prior" and international accounting standards. In this way, we can avoid both the absolute benefits and the high cost of "post-event" coordination, namely the cost of institutional change, in order to maintain our relative benefits. For example, in the new accounting standards, the concept of "fair value" commonly used in international accounting standards is widely cited.

In this article's research and discussion, the author of the international development of accounting standards interests of a simple analysis and discussion, in order to promote the international development of accounting standards through this article's research and discussion of in-depth understanding.

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Essay代写:Neighborhood planning in Britain

2018-12-04 16:24:44 | 日記
下面为大家整理一篇优秀的essay代写范文- Neighborhood planning in Britain,供大家参考学习,这篇论文讨论了英国的邻里规划。邻里规划是英格兰地区在颁布《地方主义法案》之后建立的一种自下而上的规划形式,并于2012年开始正式实施。邻里规划赋予了住在同一邻里社区内的居民自行申请编制规划的权利。英国邻里规划赋予社区规划的法律效力,并成为规划系统的一个层级。邻里规划主体的规划能力也因此成为挑战。除了其自身规划能力外,地方规划部门、咨询公司和指导文件构成了多渠道的支持。同时由于外部环境的影响,规划效果也表现出较大的差异性。

British neighborhood planning gives legal effect to community planning and becomes a level of planning system. Therefore, the planning ability of the neighborhood planning subject becomes a challenge. In addition to its own planning capabilities, local planning departments, consulting firms and guidance documents constitute a multi-channel support. At the same time, due to the influence of external environment, the planning effect also shows great difference. At present, China can also empower community planning to improve its effectiveness and public enthusiasm. At the same time, diversity of input channels of planning ability should be strengthened to improve community planning ability. Finally, communities should be given some autonomy and flexibility to adapt to differences in their external environment.

Neighbourhood Planning is a bottom-up Planning form set up in England after the promulgation of Localism Act in 2011 and officially implemented in 2012. It gives residents living in the same neighbourhood the right to apply for planning on their own.

Before neighborhood Planning, the UK has been using the 2004 law of Planning and mandatory acquisition, which includes Planning Policy Statements, Regional Spatial Strategies and three-level system of Local Development Framework. The 2011 localisation act decentralised power, removed regional spatial strategic planning and introduced neighbourhood planning as a new planning hierarchy. Subsequently, the 2012National Planning Policy Framework replaced a series of previous national Planning Policy documents and substantially streamlined top-level policies.

As regional planning was abolished, planning power was allocated to local governments. Local governments can set local housing supply targets according to their own conditions, such as housing demand, land supply, real estate market price fluctuations and other factors, instead of regional distribution. At the same time, neighborhood planning extends the spatial planning system to a lower level of community planning. This change is actually the embodiment of Cameron's government's transformation of national governance mode from "big government" to "big society" in the field of urban and rural planning.

There are currently more than 2,000 applications for neighbourhood planning in the UK, but most of them are still at an early stage. By the end of 2016, only 126 neighborhood planning schemes had been approved and implemented. In this study, 15 earliest completed neighborhood planning cases were selected for empirical study.

The main research methods used in this study include literature research and interview. A total of 30 documents including neighborhood development planning and independent audit report of 15 cases were referred to as the main source of literature research. Secondly, interview requests were made to policy-makers of neighborhood planning related to 15 cases, and 9 cases were interviewed face to face.

It is too early to assess the results of the neighbourhood planning campaign in the UK, but in some of the cases that have been completed, the results have been achieved in three main areas. Firstly, the legal status of neighborhood planning was granted, which fundamentally changed the awkward situation that the previous community planning was poorly prepared and implemented. This is also the reason why neighborhood planning is so popular in Britain. A large number of local communities have applied for neighborhood planning, and many excellent cases have emerged. Secondly, allowing and encouraging multiple channels to participate in neighborhood planning alleviates the problem of inadequate community planning capacity to some extent. Most of the participants in the study reported improved planning skills. Finally, due to the great external differences among different neighborhoods, the government gives neighborhood planning some discretion. Each community can choose the issues of interest according to its own conditions to prepare neighborhood planning, which lowers the threshold of neighborhood planning under certain circumstances and enables community residents to focus planning resources on key issues.

Before neighborhood planning, Britain has a long tradition of community planning, such as village planning and parish planning. But previous forms of community planning lacked legal effect. Community planning projects developed spontaneously by community residents often cannot be incorporated into the local planning system. Community planning without legal effect, due to the uncertainty of its implementation, has greatly damaged the initiative of residents to organize planning spontaneously, and many community residents believe that the preparation of community planning is not of practical significance as imagined. However, as long as neighborhood planning has legal effect through referendum, it becomes part of local planning documents, which greatly improves the enthusiasm of community residents and makes them more inclined to express their opinions when they realize that their opinions may be truly adopted.

Neighborhood planning, on the other hand, retains the voluntary principle of community planning. Not all communities need neighborhood planning, which is essentially a problem-driven form of community planning. That is, when local residents realize that there is a problem in community planning and the problem is ignored or not properly solved by local planning, neighborhood planning can play a role. And neighborhood planning is not yet free from the control of local planning. Local planning levels often assign housing construction and development tasks, and neighborhood planning must meet the quota requirements of local planning in the formulation process, because the government is worried that the natural conservatism of community planning will affect regional development.

As a form of planning dominated by community residents, the core problem of neighborhood planning is the planning ability. Neighborhood planning execution team is the main body of demand planning ability, and the planning ability of team members directly influences the final result of community planning. In addition, as an auxiliary means, local planning departments are required to provide planning guidance. Secondly, the introduction of planning consulting agencies is also a very useful way. At the same time, detailed and reasonable neighborhood planning guidance documents indirectly influence and guide each planning participant, and to some extent make up for the problem of inadequate planning.

In any case, the main body of neighborhood planning or its planning team, local government and advisory agencies can only serve as auxiliary rather than replace the leadership of the planning team. The planning ability of the planning team directly depends on the relevant skills of its members. The composition of each neighborhood planning group is different, which leads to the great difference in its planning ability. Although neighborhood planning can guide the planning of ordinary residents to a certain extent. In particular, it has certain guiding significance on procedural issues, but when it comes to specific planning issues, professional knowledge and skills are often needed to support them, and only relying on guidance is not enough.

The planning guidance and support of local planning departments for neighborhood planning are mandatory, but in fact, local participation shows great difference in different communities. The relationship between neighborhood planning groups and local governments can subtly influence their patterns of cooperation. In these cases, local planning authorities fail to direct neighborhood planning and sometimes have the opposite effect. Of the 15 cases selected, 5 cases were introduced into consulting companies, and the other 10 cases were prepared by members of the planning team. The involvement of planning consulting firms is complex. In the empirical case, the consulting firm's involvement was either limited or replaced the planning team. The best approach is to use the consulting firm as a "key friend" to guide the team members in the planning process, but the planning team still dominates.

In different communities, the practical application of neighborhood planning varies greatly and may present completely different states. New problems and contradictions keep emerging, many of which have never been anticipated before. The size of neighborhood area, population, urban-rural differences and economic status are the main external factors influencing neighborhood planning.

First of all, neighborhood areas that are too large tend to require more resources, and the regional complexity will increase accordingly. It is difficult to collect basic data, and if some areas contain some nature reserves or factories that may cause pollution and require mandatory inclusion of an environmental assessment report, then the neighborhood planning will require more manpower and financial resources. Zoning is also a big problem. Although most regions still follow the previous boundaries of villages and towns or parishes, some cross-regional problems may need to be solved by combining two or more regions, which puts forward higher requirements for cooperation between regions. Demographic factors are also very prominent. This is mainly reflected in that places with large population bases need more resources to prepare neighborhood planning. Neighborhood planning requires the extensive participation of neighborhood residents. In places with large populations, whether publicity, organization or collaboration, more resources and time are needed. Neighborhood planning itself may also face more complex problems. How more opinions will be unified and how people will be deployed will be reflected in the results of neighborhood planning.

Neighborhood planning shows great difference in urban and rural areas. Rural areas, due to their historical reasons, have villages, towns, parishes and other administrative divisions, and set up a parliament. The neighborhood planning division basically follows the previous boundaries of villages, towns and parishes, and its members serve as the main members of the neighborhood planning committee. In urban areas, a neighborhood BBS organization needs to be reorganized to lead its planning. Neighborhood planning in urban areas is facing greater complexity due to the need to redraw new neighborhood boundaries and establish new organizational structures. In fact, some scholars have proposed that neighborhood planning led by parliament and neighborhood BBS organization are two completely different concepts.

The influence of local economic foundation on neighborhood planning is also prominent. The first batch of neighborhood planning projects were funded by the national government, and most of the cases were subsidized by local governments. Faced with the potential cost, poor areas have little ability to participate in the upsurge in neighborhood planning. In addition to the problem of insufficient financial support, community identity in poor areas is relatively weak, and people are not willing to spend extra time and energy to volunteer to work or contribute their own strength to the development of the community. And most residents in poor areas have very limited energy and time on their own. Due to the education level, poor communities have limited planning and organizational capacity, and there is no way to hire planning consulting companies due to the shortage of funds, so they have to give up neighborhood planning.

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