最新Unit6第四课时汇编.doc
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1、(3)202年12月31日,甲公司按面值l00元发行了l00万份可转换债券,取得发行收入总额10 000万元。该债券的期限为3年,票面年利率为5,按年支付利息;每份债券均可在到期前的任何时间转换为甲公司10股普通股;在债券到期前,持有者有权 利在任何时候要求甲公司按面值赎回该债券。甲公司发行该债券时,二级市场上与之类似但没有转股权的债券市场年利率为6。假定在债券发行日,以市场利率计 算的可转换债券本金和利息的现值为9 400万元,市场上类似可转换债券持有者提前要求赎回债券权利(提前赎回权)的公允价值为60万元。甲公司将嵌入可转换债券的转股权和提前赎同权作为衍生 工具予以分拆,并作如下会计处理:
2、题解 妊娠时,随着孕周增加,血液中血小板和凝血因子逐渐增多,纤溶酶原激活物抑制剂增多,胆固醇、磷脂及甘油三酯也均可增加,而抗凝和纤溶活性物质,如抗凝血酶-、纤溶酶原激活物及尿激酶等却减少,故易诱发DIC。理由:售后租回交易形成经营租赁,售价低于资产公允价值且损失将由低于市价的未来租赁付款额补偿,不能在出售时将售价与账面价值之间的差额确认为当期损益,而应当确认为递延收益。B056元5、可行性分析应该在()阶段进行。答案 B答案 EA.人、计算机、程序B.人、计算机硬件、软件和数据资料上述管理用固定资产系甲公司于201年12月购入,原值为3 600万元,甲公司采用年限平均法计提折旧,预计净残值为零
3、。税法规定该固定资产的计税年限最低为l5年,甲公司在计税时按照15年计算确定的折旧在所得 税前扣除。在20X4年度财务报表中,甲公司对该固定资产按照调整后的折旧年限计算的年折旧额为l60万元,与该固定资产相关的递延所得税资产余额为40 万元。A.信息处理人员使用的系统B.基层决策者使用的系统课堂教学设计课题: Unit6 An old man tried to move the mountains. 授课时数: 1 课时 日期: 2016年3月 日年级: 八年级 单位:八十六团第一中学 授课教师:白枚青 设计要素设计内容教学内容分析1、Teaching content of the cours
4、e is taught eighth grade English volumes the sixth unit of the fourth class, the main content of this lesson is to read teaching. It includes not only the learning of language knowledge and the improvement of reading skills. At the same time, he also carries a cultivate correct emotional attitude, v
5、alues and deep meaning.教学目标知识与技能1) 能掌握以下单词和短语:gold, emperor, underwear, silk, stupid, cheat, stepmother, wife, husband, whole, scene, stone, shine, bright, as soon as 2) 能掌握以下句型: One year, the weather was so dry that no food would grow. We thought you were never coming back. Its leading us to that w
6、onderful house made of bread, cake and sugar. The wife told her husband that unless he left the children to die in the forest, the whole family would die. As soon as you wake up, you must go to the forest with your father. 过程与方法First through discussion everyone know the fairy tale story, stimulate s
7、tudents thinking, the problem caused by the desire of the students to read, let the students understand the class reading strategies, and use in reading. Finally, through the test of students to the understanding.情感态度价值观多阅读中外传统文学名著,让学生们明白中国传统文化的博大、精深,并吸取中国传统文化中的精华。了解外国的文化,开阔自己眼界。学情分析For reading , it
8、s difficult for them .As long as they master the methods , they will learn it well.教学分析教学重点1) 掌握本课时出现的生词及用法。2) 进行听力训练,提高综合听说能力。 3)阅读短文,获得相关信息,提高学生们的综合阅读能力。教学难点难点1. 听力训练2. 阅读2b部分的短文并完成相关要求。解决办法Listen, speak ,read , exercise教学资源Multimedia, PPT, English book, 板书设计Unit6 An old man tried to move the moun
9、tains.New words and expressionsStepmother, wife, husband, whole, scene, stone, shine, as soon as, ground,brave教学过程设计(第 4 课时)教学环节教师活动学生活动教学媒体预期效果Step 1 ReviewStep 2 Warm upStep 3 PresentationStep 4 MatchingStep 5 Listening Step 6 Telling the storyStep 7 PresentationStep 8 TalkingStep 9 Reading Step 1
10、0 Language pointsHomeworkLet some Ss talk something about the Monkey King.1. T: Show one picture of the story The Emperors New Clothes. 2. Ask some questions about it. e.g.1. Look at the picture. Do you know this story? Whats the name of this story? S1: The Emperors New Clothes. 2. Can you tell the
11、story briefly? S2: Once upon a time, an emperor loved new clothes very much. One two brothers came to the city and made a special clothes for the emperor. They asked for much gold and silk, but they kept them for themselves. They pretended to work for a long time every day. The at last, the special
12、clothes was OK. But nobody could see it. But No one said it until one young boy shouted that the emperor wore nothing. 3. Ss listen to the recording carefully and try to write the right words. 3. Check the answers with the class. Keys: clothes, brothers, give, kept, looked, saw, shouted, wearingExer
13、cise:Listen and try to answer the questions? 1. Whats the name of the story?2. Is it a traditional Chinese story? 3. Whats the emperors hobby? 4. Why were the new clothes special?5. How do we know that the two brothers were really trying to cheat the emperor? 6. Why didnt everyone say that the new c
14、lothes were really nice?7. Who said that the emperor wasnt wearing any clothes?Keys: 1. Its The Emperors New Clothes. 2. No, it isnt. Its from Europe. 3. He liked new clothes. He loved buying and looking at his new clothes. 4. Because people couldnt see the new clothes unless they were clever. 5. Be
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