会计学专业英文求职信写作

2024-11-25 版权声明 我要投稿

会计学专业英文求职信写作(共10篇)

会计学专业英文求职信写作 篇1

Dear Sir / Madam:

Hello!

Dongbei University of Finance I was a senior student, we are

going into the community and I look forward to the future is full of, I believe that “Well begin is half done”,(a good beginning is half the success).I hope that the success of your company is the starting point, to have the luck with your company to create brilliance together.I was born in the beautiful scenery of the border town-Linjiang, 97 years with outstanding results, I went to the Northeast University of Finance and Economics School of Economics and Management of Financial Accounting professional, then opened a new chapter in my life.I have been as a school class party branch secretary of the corporation, a busy train and exercise not only my ability to work and more training to solve the problem of my ability, so that the problems faced when I can calm analysis, careful thought, and this all for me the choice of professionals have had a profound impact.At the same time do a good job, but also actively participate in school activities and to encourage students to participate, for their advice;in their daily lives, to closely unite the students, I believe that the collective force is powerful, and only you screw into a rope, in order to do a good job.The needs of socialist modernization is a comprehensive quality management expertise, professional knowledge in the study at the same time, the main English and computers, in English, to strengthen

training for my listening, speaking, reading and writing ability;in the computer, from the basis of knowledge to start, and further

mastered the OFFICE of the function, but also self-learning of basic knowledge of the INTERNET can be used flexibly.Professional after the elections, in order to broaden their own knowledge, I also participated in the study Accounting mastered basic accounting

software applications and EXCEL applications.In order to make their expertise to study together, I have also studied the case of the MBA teaching materials, such as strategic management, corporate

会计学专业英文求职信写作 篇2

1 英文求职信的特点

在当今竞争激烈的社会里,一个工作职位往往有众多的竞争者,英文求职信具有获得面试机会和工作机会双重交际目的,这些决定了英文求职信具有独特的交际特性,即独有的内在宏观结构和语言风格特点[3]。Bhatia[4]把英文求职信的内在宏观结构概括为7个语步:1)介绍候选身份;2)确定任职凭证;3)激励对方接受申请;4)提及附寄有关材料;5)采用施压策略;6)索求回音;7)礼貌收尾。这7个语步是由求职信这种体裁的交际目的和功能决定的,它们构成了求职信这种特定语篇体裁的认知结构,撰写地道的求职信必须遵照这种模式。英文求职信的交际目的也决定了它的语言风格特点是平实、简洁;在句子结构上,多用长句。平实的语言风格是英文求职信的一个重要特点。简洁是英文求职信的另一个重要语言风格特点。招聘者往往要面对几十封甚至是成百封的求职信,面对如此多的求职信,招聘者分配给每一封求职信的时间是有限的,往往只有30秒的时间浏览[5]。如果求职信过长,招聘者没有时间浏览完毕,使应聘者失去机会。

在一篇结构完整、内容丰富、语言简洁的求职信中,既要尽可能的展示自己,又要避免冗长,如何做好信息之间的衔接就成为一篇求职信成功与否的关键,下面就从词汇衔接的角度分析其在求职信语篇中的应用。

2 词汇衔接手段在英文求职信中的运用

2.1 频率统计

从张迪和李海燕[6]合著的《实用英语教你写求职信及简历》中选择了十篇例文,对这十篇英文求职信中词汇衔接手段应用的频率进行了统计,如表1;图1为词汇复现和词汇搭配在每篇求职信中出现的频数直方图。

(横坐标:求职信1-10;纵坐标:出现次数)

从以上的统计表和直方图中可以看出词汇衔接手段在英文求职信中出现的频率比较高,词汇衔接手段是如和对文章整体的衔接和连贯起到很大的作用的,下面将通过列举实例进一步分析。

2.2 复现的运用研究

复现表示衔接纽带一端出现一个项目后,其另一端由同一个项目的重复、同义词、上义词或泛指词占据的现象。具体到词汇项目上可以是同一个项目的重复、同义词、上义词、反义词等。

2.2.1 词汇重复

词汇重复在语篇中起着非常重要的作用:一方面,从交际角度来分析,人们所传递的不可能句句是新信息,重复是必然的,同时保证交际的不间断性和连贯性;另一方面,从修辞角度来分析,需要借助重复来突出某个或某些重要信息,从而引起听者或读者的注意。胡壮麟[7]指出“词汇衔接中最直接的方式是具有同样语义同一形式的词汇在同一语篇中反复出现”。这种重复虽然简单却在语义上能达到连接上下文和凸现主题的作用。

如:在letter(1)应聘英语口语教师的求职信中,重复使用了“teacher”和“teaching”各四次,用来描述自己的教学经历及应聘该教师职位的愿望,起到了突出强调主题的作用。再如:letter(2)应聘人事主管的求职信,“personnel”一词被重复了六次,letter(5)中“account”出现了五次,不仅起到连贯全篇的作用,而且可以突出主题。这种简单的重复虽然有一定的作用,但过多的使用会使文章不够生动缺乏活力。使用同义词或近义词就可避免这一现象。

2.2.2 同义词或近义词

同义性和近同义性是指具有相同或相近意义的不同词项在语篇中的接应关系,不管这个词是指人、物、过程或性质[7]。通过使用同义词、近义词,可以在语义上重复和补充上文的内容,使得语段中的不同成分彼此相联,这样既能使语篇在意义的传达上连贯,又能避免单调划一,提高用词的多样性,为语篇的风格增色。

最典型的例子是如何表述“工作”或者“职务”,如果全篇只重复使用“job”一词,会让读者感觉你的词汇量太少,文章不够灵活,应该避免这种现象,可以将所应聘的“job”具体名称写出来,如“English teacher”、“personnel director”等;也可以仅用“it”来指代;还可以将“job”替换成“position”、“work”、“vacancy”、“career”、“staff member”、“employment”、“employee”、“opportunity”等。

在letter(5)中,第一段第一句话“Learning from Xiaomei Li,one of you staff member,which you are seeking several provisional English interpreters for the oncoming export commodities fair,I should like to apply for such a job.”提到了即将到来的出口商品交易会时,用到了“oncoming”一词表示“即将来临的”,在文末“During your forthcoming spring fair,I happen to have no class.So I will be available to work for two week,the period of which is suitable for you fair.”再次提到了即将来临的交易会时,改用“forthcoming”即表达了同样的意思,又表现出运用词汇的多样性。

2.2.3 上义词

词汇的上下义关系是一种内包含的关系,如郁金香和玫瑰花都包含与花这个概念中,狮子和大象包含与哺乳动物(或者动物)中。因此内包含是一种上下级的关系。上级的术语被称为上义词,下级的术语称为下义词[8]。上下义词在语篇中出现通常有两种情形;一种是上义词先于下义词出现,这时下义词会对相应的上义词起进一步说明的衔接作用。一种是下义词先出现,这时后出现的下义词会起到归类或概括的衔接作用。如例文(3):

Dear Sir:

Now and then corporations send out feelers for just the right type of creative person.This person must fit very specific criteria.Usually,after all is said and done,the corporation wants a business person who can manage,create and communicate.……

如上例所示,第一段中划直线的部分在它们的上义词“specific criteria”之后出现,具有解释说明的作用。一般来说,前一种情况比较常用,先呈现出上义词,然后再对其具体内容做解释说明,条理清晰,符合一般人的语言习惯。如:例文(4)中…In addition,my personality equips me with the quality of conscientiousness,initiative,responsibility and cooperation….上义词“quality”呈现之后,马上对其所指的具体品质用了几个下义词来说明;再如:例文(5)…The courses I have taken in International Trade include International Marketing,Negotiation Techniques,International Business Law,the Study of Etiquette,Psychology,English for Foreign Trade,English Interpretation,etc….这句中对所修的“courses”作了列举,在写求职信时,尤其是对那些没有工作经验的应届毕业生来说,为了让读信人了解你的专业技能,列举一些课程是必要的,但要注意所列举的课程要和专业紧密相关。

2.2.4 概括词

概括词(General Words)指的是能够起到泛指作用的一小类相对固定的名词,例如在英语中我们用people,person,man等指代人,用thing,stuff指代事物,用place指代地点,用task指代工作等等。当一个具体名词再次出现的时候人们往往将概括词和the结合使用,构成同指照应以避免重复。

如:例文(1)中,“I heard from a friend of mine that you have a vacancy for college oral English teacher.I would like to offer my services to the job.”句中泛指词“the job”指代上句中出现的“college oral English teacher”;例文(3)中,“Now and then corporations send out feelers for just the right type of creative person.The person must fit very specific criteria.”第二句中的概括词“the person”指代上句中提到的“the right type of creative person”;例文(6)中“On looking over today's Inner Mongolia Daily my attention is attracted by your advertisement for an accountant.Now as I am desirous of obtaining such position,I should like to apply for the same.”首先提到了广告中招聘的职位是“an accountant”,然后写信人写到他很想得到这样的“po-sition”,最后一句明确了写信的目的是为了申请会计一职,此时用了“the same”来指代,此句中的概括词用的恰到好处,即没有与前文重复,又起到了连贯的作用。概括词虽然能起到避免重复的作用,但概括词要通过上下文来体现其意义,所以单独使用会起不到衔接的作用。

2.3 词汇搭配的应用研究

词的搭配关系主要是指词与词之间的横组合关系,即什么词经常与什么词搭配使用[9]。下面从选择限制和共现两个角度来探讨。

2.3.1 词汇搭配的选择限制

词汇搭配的选择限制取决于两点:一是语法规则,二是词汇的语义特征[9]。在写英文求职信时,遵循语法规则和词汇的一般用法尤为重要,因为其准确与否体现了写信人的语言功底及运用英语语言的能力,为了给读信人一个好的第一印象,要特别注意词汇的选择限制。

如:在表达“所附的简历”时,应该用“enclosed resume”,这两个词的搭配是固定的,要想准确地道地表达,就一定要注意词组的固定搭配,不要仅凭词典的含义就随意搭配。如:“安排一次会面”中的“安排”一词最好的选择是“arrange”,即“arrange a meeting”;再如:“在您方便的时候”正确的表达是“at your convenience”应用介词“at”。在表达“工作经历”时,一般“work experience”比较常见,而“job experience”就不太常用,这种现象可能是由于长期对两种词汇的选择使用,导致了用前一种词汇的人比用后一种的要多,最终形成了“work experience”的固定搭配。

2.3.2 词汇共现

共现即组合搭配,也是词汇衔接的重要手段之一,但这里的搭配与传统意义上的搭配有着明显的区别。胡壮麟在《语篇的衔接与连贯》一书中关于“组合搭配”时指出:“…我们不能从分开的角度看词项的关系,因为许多词项并非名词。而是动词,形容词和副词,难以放在一起分类。但这些词项倾向于在同一语境中出现,具有语篇衔接力。”也就是说,根据系统功能语言学的观点,在一定的语篇中,特定的语域(field of discourse)决定了一定词项的出现,从而排除掉其他一些毫不相关或不大可能出现的词项。

比如hunting一词在某一描述英国贵族的文章中,会让读者联想到quarry(猎物)hound(猎犬),或者shooting和fishing;而在另一篇有关人类学的语篇中,则会让人联想到gathering,agricultural和pastoral(乡村的)等词;如果hunting出现在一篇有关求职的文章中,人们则会联想到job,resume(简历)等词。

在求职信这样的文章中,出现频率较高的词如“apply,experience,education,work,career,staff,professional,application,recommendation,ability,personality,interview,position,opportunity,corporation,resume,etc.”都与“求职”这一概念有着密切关系。从整体上说,它们具有很强的语篇衔接功能。如果整个语篇围绕“tour,historical place,by plane,beautiful,take photos,etc”这些词项来构建“application”这一主题的话,将落得个“文不对题”的下场。

3 结束语

通过讨论词汇衔接手段运用在英文求职信中所表现出来的一些特点,分析出运用词汇衔接可以对文章的连贯起到很大的作用。尽管在Halliday和Hasan的Cohesion in English一书中词汇衔接手段的篇幅不超过二十页,但是词汇衔接的重要性在书中被明显地强调了[10]。词汇衔接与语法衔接相比,出现频率更高,在语篇流畅建构中起主导作用,所以在撰写英文求职信时,为了保证全文连贯流畅,特别要注重词汇衔接手段的应用,这将对完成一篇成功的求职信有很大的帮助。

参考文献

[1]赵永青.词汇同现在语篇中的作用[J].外语与外语教学,2000(11):21-23.

[2]Halliday M A K,Hasan R.Cohesion in English[M].London:Longman,1976.

[3]姚文俊.体裁分析在英文求职信中的应用[J].山东外语教学,2003(4):47-50.

[4]Bhatia V K.Analyzing Genre:Language Use in Professional Settings[M].London:Longman,1993:10-25.

[5]Besson,Taunee.Cover Letters[M].New York:John Wiley&Sons,Inc,1995:15-45.

[6]张迪,李海燕.实用英语教你写求职信及简历[M].北京:北京航空航天大学出版社,2003:10-88.

[7]胡壮麟.语篇的衔接与连贯[M].上海:上海外语教育出版社,1994:110-125.

[8]汪榕培,王之江,吴晓维.A Reader of English Lexicology[M].上海:上海外语教育出版社,2005:137.

[9]陆国强.现代英语词汇学[M].上海:上海外语教育出版社,1999:135-145.

会计专业英文求职信 篇3

会计专业英文求职信,在阅读本文同时()大学生个人简历网以下为您推荐相关的`会计专业人员的英文求职信范文,为了更有效的写出一份求职信以这份会计专业求职信写作样板为参考。

Gentlemen,

I have been told by Mr.John L.Pak,Credit Manager, The Business Book Publishing,New York, with whom I believe you are acquainted,that you are expecting to make some additions to your accounting staff in June.I should like to be considered an applicant for one of these positions.

You can see from the data sheet that is enclosed with this letter that I have had five years of varied experience in the book business.The companies for which I have worked have given me permission to refer you to them for information about the quality of the work I did while in their employ.

My work was in the credit department and in the accounting department in both companies,with some experience also in inventory control. In both positions,I have been assigned with the daily office administration.The courses taken at Central Commercial and the Bronx Community College specifically prepare me for doing the accounting required in your department.

I hope that you will give me an interview at some time convenient to you.If there is further information that you wish in the meantime,please let me know.I can always be reached at the address given at the beginning of this letter.

Very truly yours

会计专业人员的英文求职信 篇4

Dept. Of Accounting

Guangdong College of Commerce

Guangzhou 510320

Resume

Manqing Si

Personal Data

Sex: Female. Birth date: 4/17/73 Birth place: Fuzhou

Position Wanted

To serve as enterprise with foreign investment as a junior accountant.

Qualifications

College education in accounting, involving use of computers.

Education

1991 - 1995: Department of Accounting, Guangdong College of Commerce. Courses included:

Principles of Accounting

Cost Accounting

Corporate Finance

EDP Accounting

Financial Statements

Analysis

Fundamentals of Bookkeeping

management Accounting

Financial Management

Foreign-oriented Accounting

Industrial Accounting

1985 - 1991: Fuzhou No.38 Middle School

Rewards:

College Scholarships in 1994 and 1995.

Summer jobs

Accountant trainee at Avon Products (Guangzhou) Ltd. in 1993 and 1994.

Date of Availability:

July 26,

References

will be provided upon request

会计学专业英文求职信写作 篇5

Name

Address

Phone No.

OBJECTIVE:

Auditor position in the public accounting field in the Chicago area.

SUMMARY:

More than two years of progressive accounting and auditing experience.

Auditor internship with Ernst & Young in New York City.

Magna Cum Laude graduate with BBA in Accounting.

Proficient with MS Office, Windows 20xx/XP, and the Internet.

EDUCATION:

Bachelor of Business Administration in Accounting, May 20xx

Illinois State University, Normal, Illinois

Graduated Magna Cum Laude with a GPA of 3.6 on a 4.0 scale

Courses taken included:

Managerial Accounting Corporate Audit and Reconciliation

Intermediate Accounting I & II Financial Management

Accounting I & II Internal Audit

Accounting for Not-For-Profits Managerial Economics

EXPERIENCE:

Auditor Internship, May 20xx to August 20xx

Ernst & Young, New York, New York

Participated in the annual audit of Omega Megalithic Holdings, including development of the final certification report.

Participated in quarterly audit of Alpha Bank Corporation, including identification and correction of over twenty major accounting errors.

Developed several Excel spreadsheet macros currently in use for reducing entry time and automatically cross-referencing for errors.

Received Employee of the Month award twice--first intern ever to win the award.

Accounts Payable/Bookkeeping Clerk, May 20xx to Present

Anytown Tax and Bookkeeping Service, Anytown, New York

Assisted (via remote) with payroll, tax, and account processing.

Developed automated monthly sales tax payment system.

Implemented Rapid Tax Refund service for individual customers.

ACTIVITIES:

Vice President, Student Accountancy Chapter, 20xx-

Treasurer, Beta Gamma Sigma honors society, 20xx-2006

英文求职信写作要点 篇6

英文求职信写作要点 1.篇幅不易过长、简短为好。

2.态度诚恳、不需华丽词汇;让对方感觉亲切、自信、实在即可。

3.纸张的选用:建议你用灰色,黄褐色或米色纸作最终打印信纸,要配合信封的颜色。

4.书写:字体要写得整洁可辩,使用打字机把信打出来,具有专业感。

5.6.语法:准确无误的语法,标点拼写使读信人感到舒畅;错误的语法或拼写则十分明显,一望即知,且不可把收信人的姓名或公司地址拼错了。

英文求职信写作技巧 篇7

(b)改写后: May I have the opportunity to discuss this matter further with you? My telephone is Kenmore 69781. You can reach me between nine and five o‘clock during the day. 可否惠予面谈以便进一步商讨?我的电话是K-69781,我从上午九时到下午五时都可接通。

5.太过自信的句子: I am quite certain that an interview will substantiate my statements Between two and four every afternoon except Tuesday you can reach me by telephoning 731430. 我深信面谈可以证实我的话。您可在每天下午二至四时(星期二例外)打731430号电话通知我。

6.较具体有效的句子。 May I have an interview? My residence telephone is (042) 4398. You reach me by calling that number until June 30. After July 2, my address will be Kent House, Bretton Woods, New Hampshire. 可否惠予面谈?我住处电话为43981号。六月三十日以前我都在上址,七月二日以后,我的新址为新罕不夏州布列登林肯特屋。

应征函的语气

应征函要发挥最大的效果,语气必须肯定、自信、有创意而不过份夸张,如能事先洞察雇主的喜好,或其他人格特性,根据物以类聚的原理,应征函若能配合雇主的特性,求职的人一定可以比其他人占上风,获得面谈的.机会,

比较下列各句语气上有何不同:

1.I think that I should probably make a good bookkeeper for you. 我想我可能成为贵公司的好簿记号。

2.I am confident that my experience and references will show you that I can fulfill the particular requirements of your bookkeeping position. 我想信我的经验和推荐人可以告诉您,我能够符合贵公司簿记员一职的特定需要。

3.I recently completed a course in filing at the Crosby School of Business. I am competent not only to install a filing system that will fulfill the needs of your organization, but I am also well qualified to operate it efficiently. 最近我在克洛斯比商业补习班读完一门档案处理的课程,我自信不仅可以设置一套档案人类系统符合您的要求,而且可以有效地操作。

4.I feel quite certain that as a result of the course in filing which I completed at the Crosby School of Business, I can install and operate efficiently a filing system for your organization. 我相信在克洛斯比商业实习班修完一门课后,我能够替贵公司设置并且操作一套档案分类系统。

第一句显得语气太弱,写信的人有点羞怯的样子。第二句有特殊风格,第三句太过自信,第四句,作者表示谦虚。

英文求职信写作指南 篇8

通常求职信是针对报纸上招聘广告而写的。若此,信中须提到何月何日的报纸,有时工作机会是从朋友或介绍所听来的,有时写信人不知某机构、公司有工作机会,毛遂自荐。不论哪一种,求职信上一定要说明写信的缘由和目的。

因此首先应该表明你是在何家媒体看到应聘广告以及所要应聘的职位。参考例句:

1.in reply to your advertisement in todays newspaper,i respectfully offer my services for the situation.拜读今日xx报上贵公司的广告,本人特此备函应征该职位。本文来源:

2.replying to your advertisement into- days issue of the(newspaper),i wish to apply for the position in your esteemed firm.拜读贵公司在今日(报纸)上广告,特此备函应征贵公司该职位。

3.with reference to your advertisement in(newspaper)of may 2for a clerk,i offer myself for the post.从五月二日xx报上广告栏得知贵公司招聘一位职员,我愿应招。

4.i wish to apply for the position advertised in the enclosed clipping from the(newspaper)of november 12.谨随函附上十一月十二日xx报贵公司招聘广告,我愿应招此职位。

5.in answer to your advertisement into- days newspaper for a secretary,i wish to tender my services.阁下在今日xx报上刊登招聘秘书广告,本人获悉,特此应招。

6.learning from xx that you are looking for a sales manager,i should like to apply for the position.从xx处得悉,贵公司正在招聘一名业务经理,我愿应招此职。

7.your advertisement for a telephone operator in the newspaper of march 8has interested me,i feel i can fill that position.贵公司三月八日在xx报上刊登招聘电话接线员广告,本人拜读后极感兴趣,相信能担任此职。

二、求职信自我介绍

写信人应述明自己的年龄或出生年月、教育背景,尤其与应征职位有关的训练或教育科目、工作经验或特殊技能。如无实际经验,略述在学类似经验亦可。参考例句:

1.for the past three years,i have been in the office of the xx trading co., where i have been an accountant.本人曾经在xx贸易公司服务三年,担任会计工作。

2.i am twenty years of age,and have been employed for the last two years by the xx co.,in the general clerical work of the office.我今年20岁,曾在xx公司服务两年,担任一般文员工作。

3.i am twenty years of age,and am anxious to settle down to office work.本人20岁,希望能找到一个公司,以便安定下来。

4.since my graduation from the school two years ago, i have been employed in xx hotel as a cashier.两年前离校后,在xx酒店担任出纳员。

三、本人能力

这部分非常重要,因为这体现你究竟能为公司做什么,直接关系到求职的成功率。但是也要注意一定要用最少的文字表达最多的意思。参考例句:

1.i am able to take dictation in english and translate it rapidly into chinese.我会英文的口授笔记,同时能立即将其翻译成中文。

2.i have received an english education, and have a slight knowledge of spanish.i took a spanish course in college.本人接受英文教育,同时略通西班牙文。大学时,我修了西班牙文。

3.i have been at the city commercial college,where i have acquired a knowledge of english,mathematics and elementary business practice.本人曾在城市商专学英文、数学以及初级商业实务。

4.i have just left school,but have a good knowledge of english.本人虽刚离开校门,但英文很好。

本科生英文求职信写作 篇9

Dear leaders:

Hello! In your busy schedule, take the liberty to disturb, very sorry!

Xxxxxxxx I xxxxxxxx years admitted to the University of xxxxxx professional (undergraduate), is xxxxx-year college graduates.

In school, I seriously study, hard work hard and strive to do our own work and class work in the Student Union has accumulated a great deal of work experience, is my personal capacity has been greatly improved. I actively participated in various activities, including games and a number of large-scale than

Tournament. That is, such as calligraphy and painting clubs, soccer and other organizations, training their own physique and ability. Their good physical and psychological quality. In addition to conscientiously study the knowledge of textbooks I have read a lot of with the professional-related books. During school, I learned the basic knowledge of computers and related hardware and software knowledge, including programming languages, hardware theory, network knowledge. In the amateur, I was also learning the local area network design and maintenance, website production and management!

While studying at the school textbooks in addition to just learning, I also focus on integrating theory with practice ability to develop their own hands, the use of personal computers, to solve some common computer problems, not learned in books of knowledge, also increased their self-learning ability .

Practice is the sole criterion for testing truth. Only one person applied to the actual intelligence work, serving the community, good for the community so that effective and efficient to prove himself in order to truly embody the value of their own! I firmly believe that the road is out of step by step. Only down-to-earth, hard work to make even better results! In an era of development, we should be thinking and the development of the concept, otherwise we should lag behind the social and backward in the world. In my career on the degree, I am particularly focused on the self-learning abilities, as in science and the increasingly well-developed knowledge of the ever-changing computer era, I firmly believe that only has a good self-learning ability to keep up with the pace of science.

I do not seek comfort in the environment, but to a development opportunity, if I had the honor of your organization can be accepted, I will be close to full and go to work, and strive to make the best results, ask your organization to consider my Self.

The cause of flourishing祝贵units, employees past wishful!

Shun Chi

应届毕业生英文求职信写作技巧 篇10

(1)in answer to your advertisement in(媒体名称,括号里只要按照实际情况填写,下同) for (职位名称),i wish to tender my services.

(2)with reference to your advertisement in(媒体名称)for(职位名称),i respectfully offer myself for the post.

上一篇:2023年中小学德育工作要点下一篇:房管所