U. deliberately expresses an idea as less important than it actually is, either for ironic emphasis or for politeness and tact. When the writer's audience can be expected to know the true nature of a fact which might be rather difficult to describe adequately in a brief space, the writer may choose to understate the fact as a means of employing the reader's own powers of description.
The 1906 San Francisco earthquake interrupted business somewhat in the downtown area.
Last week I saw a woman flayed, and you will hardly believe how much it altered her person for the worse. --Jonathan Swift
You know I would be a little disappointed if you were to be hit by a drunk driver at two a.m., so I hope you will be home early.
Hyperbole
H., the counterpart of understatement, deliberately exaggerates conditions for emphasis or effect. In formal writing the hyperbole must be clearly intended as an exaggeration, and should be carefully restricted. That is, do not exaggerate everything, but treat hyperbole like an exclamation point, to be used only once a year
If anyone comes to me, and does not hate his own father and mother and wife and children and brothers and sisters, yes, and even his own life, he cannot be my disciple.
I said "rare," not "raw." I've seen cows hurt worse than this get up and get well.
This stuff is used motor oil compared to the coffee you make, my love.
Litotes
L., a particular form of understatement, is generated by denying the opposite or contrary of the word which otherwise would be used. Depending on the tone and context of the usage, litotes either retains the effect of understatement, or becomes an intensifying expression.
Heat waves are not rare in the summer.
We saw him throw the buckets of paint at his canvas in disgust, and the result did not perfectly represent his subject, Mrs. Jittery.
Hitting that telephone pole certainly didn't do your car any good.
He who examines his own self will not long remain ignorant of his failings.
Overall the flavors of the mushrooms, herbs, and spices combine to make the dish not at all disagreeable to the palate.
And when Glyde was introduced to her, she beamed upon him in a melting and sensuous way which troubled him not a little.
(Dreiser,)
Parallelism
P. is recurrent syntactical similarity. Several parts of a sentence or several sentences are expressed similarly to show that the ideas in the parts or sentences are equal in importance. Parallelism also adds balance and rhythm and, most importantly, clarity to the sentence. Any sentence elements can be paralleled, any number of times (though, of course, excess quickly becomes ridiculous).
parallel subjects with parallel modifiers attached to them
Ferocious dragons breathing fire and wicked sorcerers casting their spells do their harm by night in the forest of Darkness.
parallel verbs and adverbs
I have always sought but seldom obtained a parking space near the door.
Quickly and happily he walked around the corner to buy the book.
parallel verbs and direct objects
He liked to eat watermelon and to avoid grapefruit.
parallel objects
This wealthy car collector owns three pastel Cadillacs, two gold Rolls Royces, and ten assorted Mercedes.
parallel prepositional phrases
He found it difficult to vote for an ideal truth but against his own self interest.
The pilot walked down the aisle, through the door, and into the cockpit, singing "Up, Up, and Away."
parallel subordinate clauses
These critics--who point out the beauties of style and ideas, who discover the faults of false constructions, and who discuss the application of the rules--usually help a lot in engendering an understanding of the writer's essay.
When, at the conclusion of a prolonged episode of agonizing thought, you decide to buy this car; when, after a hundred frantic sessions of begging stonefaced bankers for the money, you can obtain sufficient funds; and when, after two more years of impatience and frustration, you finally get a driver's license, then come see me and we will talk about a deal.
parallel participial, infinitive, gerund phrases
He left the engine on, idling erratically and heating rapidly.
To think accurately and to write precisely are interrelated goals.
She liked sneaking up to Ted and putting the ice cream down his back, because he was so cool about it.
He ran up to the bookshelves, grabbed a chair standing nearby, stepped painfully on his tiptoes, and pulled the fifty-pound volume on top of him, crushing his ribs and impressing him with the power of knowledge.
Chiasmus
Ch. might be called "reverse parallelism," since the second part of a grammatical construction is balanced or paralleled by the first part, only in reverse order. Instead of an A,B structure (e.g., "learned unwillingly") paralleled by another A,B structure ("forgotten gladly"), the A,B will be followed by B,A ("gladly forgotten"). So instead of writing, "What is learned unwillingly is forgotten gladly," you could write, "What is learned unwillingly is gladly forgotten."
For the Lord is a Great God... in whose hand are the depths of the earth; the peaks of the mountains are his also. --Psalm 95:4
If you come to them, they are not asleep; if you ask and inquire of them, they do not withdraw themselves; they do not chide if you make mistakes; they do not laugh at you if you are ignorant. --Richard de Bury
The computer mainframe is now on sale; available also at a discount is the peripheral equipment.
On the way to school, my car ran out of gas; then it had a flat on the way home.
As high as we have mounted in delight In our dejection do we sink as low.
Down dropt the breeze, the sails dropt down.
Zeugma
Z. includes several similar rhetorical devices, all involving a grammatically correct linkage (or yoking together) of two or more parts of speech by another part of speech. Thus examples of zeugmatic usage would include one subject with two (or more) verbs, a verb with two (or more) direct objects, two (or more) subjects with one verb, and so forth. The main benefit of the linking is that it shows relationships between ideas and actions more clearly.
Fred excelled at sports; Harvey at eating; Tom with girls.
With one mighty swing he knocked the ball through the window and two spectators off their chairs.
Mr. Glowry was horror-struck by the sight of a round, ruddy face, and a pair of laughing eyes.
He grabbed his hat from the rack by the stairs and a kiss from the lips of his wife.
He smashed the clock into bits and his fist through the wall.
He had taken three weeks off and a ticket to Mentone.
Clara... was not a narrow woman either in mind or body.
Antithesis
A. establishes a clear, contrasting relationship between two ideas by joining them together or juxtaposing them, often in parallel structure. Human beings are inveterate systematizers and categorizers, so the mind has a natural love for antithesis, which creates a definite and systematic relationship between ideas
To err is human; to forgive, divine.
That's one small step for a man, one giant leap for mankind.
Success makes men proud; failure makes them wise.
In order that all men may be taught to speak truth, it is necessary that all likewise should learn to hear it.
I agree that it is legal; but my question was, Is it moral?
О! the more angel she,
And you the blacker devil.
Grabbed age and youth cannot live together:
Youth is full of pleasure, age is full of care;
Youth like summer morn, age like winter weather;
Youth like summer brave, age like winter bare.
Youth is full of sport, age's breath is short;
Youth is nimble, age is lame;
Youth is hot and bold, age is weak and cold;
Youth is wild, and age is tame
Age, I do abhore thee, youth I do adore thee;
Oh! My Love, my Love is young.
Anaphora
A. is the repetition of the same word or words at the beginning of successive phrases, clauses, or sentences, commonly in conjunction with climax and with parallelism
In books I find the dead as if they were alive; in books I foresee things to come; in books warlike affairs are set forth; from books come forth the laws of peace.
The wish of the genuine painter must be more extensive: instead of endeavoring to amuse mankind with the minute neatness of his imitations, he must endeavor to improve them by the grandeur of his ideas; instead of seeking praise, by deceiving the superficial sense of the spectator, he must strive for fame by captivating the imagination.
Slowly and grimly they advanced, not knowing what lay ahead, not knowing what they would find at the top of the hill, not knowing that they were so near to Disneyland.
Will he read the book? Will he learn what it has to teach him? Will he live according to what he has learned?
Epistrophe
E. (also called antistrophe) forms the counterpart to anaphora, because the repetition of the same word or words comes at the end of successive phrases, clauses, or sentences
Where affections bear rule, there reason is subdued, honesty is subdued, good will is subdued, and all things else that withstand evil, for ever are subdued.
The cars do not sell because the engineering is inferior, the quality of materials is inferior, and the workmanship is inferior.
She stroked her kitty cat very softly, very slowly, very smoothly.
Simile
S. is a comparison between two different things that resemble each other in at least one way. In formal prose the simile is a device both of art and explanation, comparing an unfamiliar thing to some familiar thing (an object, event, process, etc.) known to the reader.
I see men, but they look like trees, walking.
The soul in the body is like a bird in a cage.
They remained constantly attentive to their goal, as a sunflower always turns and stays focused on the sun.
Here is your pencil and paper. I want you to compete as the greatest hero would in the race of his life.
The grass bends with every wind; so does Harvey.
Fortune is like glass--the brighter the glitter, the more easily broken.
Like a skunk, he suffered from bad publicity for one noticeable flaw, but bore no one any ill will.
This paper is just like an accountant's report: precise and accurate but absolutely useless.
Yes, he is a cute puppy, but when he grows up he will be as big as a house.
My mistress' eyes are nothing like the sun.
But this truth is more obvious than the sun--here it is; look at it; its brightness blinds you.
His temper reminds me of a volcano; his heart, of a rock; his personality, of sandpaper.
His speech was smoother than butter.
When I think of the English final exam, I think of dungeons and chains and racks and primal screams.
Leslie has silky hair and the skin of an angel.
Analogy
A. compares two things, which are alike in several respects, for the purpose of explaining or clarifying some unfamiliar or difficult idea or object by showing how the idea or object is similar to some familiar one. While simile and analogy often overlap, the simile is generally a more artistic likening, done briefly for effect and emphasis, while analogy serves the more practical end of explaining a thought process or a line of reasoning or the abstract in terms of the concrete, and may therefore be more extended.
You may abuse a tragedy, though you cannot write one. You may scold a carpenter who has made you a bad table, though you cannot make a table. It is not your trade to make tables.
Knowledge always desires increase: it is like fire, which must first be kindled by some external agent, but which will afterwards propagate itself.
The body is a unit, though it is made up of many parts; and though all its parts are many, they form one body. So it is with Christ.
Metaphor
M. compares two different things by speaking of one in terms of the other. Unlike a simile or analogy, metaphor asserts that one thing is another thing, not just that one is like another. Very frequently a metaphor is invoked by the to be verb
Then Jesus declared, "I am the bread of life."
Thus a mind that is free from passion is a very citadel; man has no stronger fortress in which to seek shelter and defy every assault. Failure to perceive this is ignorance; but to perceive it, and still not to seek its refuge, is misfortune indeed.
The fountain of knowledge will dry up unless it is continuously replenished by streams of new learning.
I wonder when motor mouth is going to run out of gas.
When it comes to midterms, it's kill or be killed. Let's go in and slay this test.
The furnace of affliction had softened his heart and purified his soul.
Synecdoche
S. is a type of metaphor in which the part stands for the whole, the whole for a part, the genus for the species, the species for the genus, the material for the thing made, or in short, any portion, section, or main quality for the whole or the thing itself (or vice versa).
Farmer Jones has two hundred head of cattle and three hired hands.
If I had some wheels, I'd put on my best threads and ask for Jane's hand in marriage.
The army included two hundred horse and three hundred foot.
A few hundred pounds of twenty dollar bills ought to solve that problem nicely. [Weight for amount]
He drew his steel from his scabbard and welcomed all comers. [Material for thing made]
Okay team. Get those blades back on the ice. [Part for whole]
His pet purr was home alone and asleep.
Give us this day our daily bread.
Metonymy
M. is another form of metaphor, very similar to synecdoche (and, in fact, some rhetoricians do not distinguish between the two), in which the thing chosen for the metaphorical image is closely associated with (but not an actual part of) the subject with which it is to be compared.
The orders came directly from the White House.
You can't fight city hall.
This land belongs to the crown.
Boy, I'm dying from the heat. Just look how the mercury is rising.
His blood be on us and on our children.
Miss Fox's hand trembled she slipped it through Mr. Dombey's arm, and felt herself escorted up the steps, preceded by a cocked hat and a Babylonian collar
Personification
P. metaphorically represents an animal or inanimate object as having human attributes--attributes of form, character, feelings, behavior, and so on. Ideas and abstractions can also be personified.
The ship began to creak and protest as it struggled against the rising sea.
We bought this house instead of the one on Maple because this one is more friendly.
This coffee is strong enough to get up and walk away.
I can't get the fuel pump back on because this bolt is being uncooperative.
Your brother's blood cries out to me from the ground.
The angry clouds in the hateful sky cruelly spat down on the poor man who had forgotten his umbrella.
After two hours of political platitudes, everyone grew bored. The delegates were bored; the guests were bored; the speaker himself was bored. Even the chairs were bored.
Allusion
A. is a short, informal reference to a famous person or event
If you take his parking place, you can expect World War II all over again.
Plan ahead: it wasn't raining when Noah built the ark.
Eponym
E. substitutes for a particular attribute the name of a famous person recognized for that attribute. By their nature eponyms often border on the cliche, but many times they can be useful without seeming too obviously trite. Finding new or infrequently used ones is best, though hard, because the name-and-attribute relationship needs to be well established.
Is he smart? Why, the man is an Einstein. Has he suffered? This poor Job can tell you himself.
That little Caesar is fooling nobody. He knows he is no Patrick Henry.
When it comes to watching girls, Fred is a regular Argus.
You think your boyfriend is tight. I had a date with Scrooge himself last night.
We all must realize that Uncle Sam is not supposed to be Santa Claus.
With a bow and arrow, Kathy is a real Diana.
Those of us who cannot become a Ulysses and see the world must trust our knowledge to picture books and descriptions.
The wisdom of a Solomon was needed to figure out the actions of the appliance marketplace this quarter.
Oxymoron
O. is a paradox reduced to two words, usually in an adjective-noun ("eloquent silence") or adverb-adjective ("inertly strong") relationship, and is used for effect, complexity, emphasis, or wit
I do here make humbly bold to present them with a short account of themselves and their art.
He was now sufficiently composed to order a funeral of modest magnificence, suitable at once to the rank of a Nouradin's profession, and the reputation of his wealth.
Senator Rosebud calls this a useless plan; if so, it is the most helpful useless plan we have ever enacted.
The cost-saving program became an expensive economy.
The honourable gentleman is a humbug.
She might have been alone with the living corpse in the house and yet she knew, that Kosy and half-dozen servants were in various rooms of it..."
I despise its very vastness and power. It has the poorest millionaires, the littlest great men, the haughtiest beggars, the plainest beauties, the lowest skyscrapers, the dolefulest pleasures of any town I ever saw.
Epithet
E. is an adjective or adjective phrase appropriately qualifying a subject (noun) by naming a key or important characteristic of the subject, as in "laughing happiness," "sneering contempt," "untroubled sleep," "peaceful dawn," and "lifegiving water." Sometimes a metaphorical epithet will be good to use, as in "lazy road," "tired landscape," "smirking billboards," "anxious apple." Aptness and brilliant effectiveness are the key considerations in choosing epithets.
At length I heard a ragged noise and mirth of thieves and murderers.
In an age of pressurized happiness, we sometimes grow insensitive to subtle joys.
Inversion
A tone of most extraordinary compassion Miss Tox said it in, though she had no distinct idea why, except that it was expected of her. (Dickens).
Irony
It must be delightful to find oneself in a foreign country without a penny in one's pocket.
Pun
"Ben Battle was a soldier bold, And used to war's alarms: But a cannonball took off his legs, So he laid down his arms."
"Bow to the board," said Bumble, Oliver brushed away two or three tears that were lingering in his eyes; and seeing no board but the table, fortunately bowed to that.
Fluffy rolled on her back, raised her paws, and meowed to be petted.
Бухгалтерский баланс
на
г.
Коды
Форма № 1 по ОКУД
Дата (год, месяц, число)
Организация
по ОКПО
Идентификационный номер налогоплательщика ИНН
Вид деятельности
по ОКВЭД
Организационно-правовая форма/форма собственности
по ОКОПФ/ОКФС
Единица измерения: тыс. руб./млн. руб. (ненужное зачеркнуть) по ОКЕИ
384/385
Местонахождение (адрес)
Дата утверждения
Дата отправки (принятия)
Актив
Код по- казателя
На начало отчетного года
На конец отчет- ного периода
I. ВНЕОБОРОТНЫЕ АКТИВЫ
Нематериальные активы
Основные средства
Незавершенное строительство
Доходные вложения в материальные ценности
Долгосрочные финансовые вложения
Отложенные налоговые активы
Прочие внеоборотные активы
Итого по разделу I
II. ОБОРОТНЫЕ АКТИВЫ
Запасы
в том числе:
сырье, материалы и другие аналогичные ценности
животные на выращивании и откорме
затраты в незавершенном производстве
готовая продукция и товары для перепродажи
товары отгруженные
расходы будущих периодов
прочие запасы и затраты
Налог на добавленную стоимость по приобретенным ценностям
Дебиторская задолженность (платежи по которой ожидаются более чем через 12 месяцев после отчетной даты)
в том числе покупатели и заказчики
Дебиторская задолженность (платежи по которой ожидаются в течение 12 месяцев после отчетной даты)
в том числе покупатели и заказчики
Краткосрочные финансовые вложения
Денежные средства
Прочие оборотные активы
Итого по разделу II
БАЛАНС
Форма 0710001 с. 2
Пассив
Код по- казателя
На начало отчетного периода
На конец отчет- ного периода
III. КАПИТАЛ И РЕЗЕРВЫ
Уставный капитал
Собственные акции, выкупленные у акционеров
()
()
Добавочный капитал
Резервный капитал
в том числе:
резервы, образованные в соответствии с законодательством
резервы, образованные в соответствии с учредительными документами
Нераспределенная прибыль (непокрытый убыток)
Итого по разделу III
IV. ДОЛГОСРОЧНЫЕ ОБЯЗАТЕЛЬСТВА
Займы и кредиты
Отложенные налоговые обязательства
Прочие долгосрочные обязательства
Итого по разделу IV
V. КРАТКОСРОЧНЫЕ ОБЯЗАТЕЛЬСТВА
Займы и кредиты
Кредиторская задолженность
в том числе:
поставщики и подрядчики
задолженность перед персоналом организации
задолженность перед государственными внебюджетными фондами
задолженность по налогам и сборам
прочие кредиторы
Задолженность перед участниками (учредителями) по выплате доходов
Доходы будущих периодов
Резервы предстоящих расходов
Прочие краткосрочные обязательства
Итого по разделу V
БАЛАНС
СПРАВКА о наличии ценностей, учитываемых на забалансовых счетах
Арендованные основные средства
в том числе по лизингу
Товарно-материальные ценности, принятые на ответственное хранение
Товары, принятые на комиссию
Списанная в убыток задолженность неплатежеспособность дебиторов
Обеспечения обязательств и платежей полученные
Обеспечения обязательств и платежей выданные
Износ жилищного фонда
Износ объектов внешнего благоустройства и других аналогичных объектов
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