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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
15、cause they kept all the gold and silk for themselves. 6. Because they didnt want other people to know that they were stupid. 7. A young boy.1. Work in groups. Tell the story of The Emperors New Clothes. Use the information in 1c and 1d. 2. Let some groups tell the story to the class.1. Present the n
16、ew words on the big screen and learn the new words together from 2a to 2e. 2. Ss read and try to remember the new words. stepmother wife husband whole scene stone shine bright ground lead brave voice 1. Show some fairy tales. Tell Ss a fairy tale is an old, traditional story. Do you know what these
17、fairy stories are about? 2. Now discuss them with your partner. 3. Ask some Ss say what they know about the fairy stories. e.g. Sleeping Beauty: A lovely princess had to sleep for 100 hundred years because of an evil magic. One hundred years later, a young prince came and saved the princes. They got
18、 married and had a happy life. Tell Ss the following is a fairy tale. Its names Hansel and Gretel. Before Reading: Ask Ss to read through the passage and decide what kind of text it is. Is it a letter, a play a short story or something else? Ss may find out that its a play. Fast Reading:1. T: Now le
19、ts work on 2b. First, lets read the questions and make sure we know the meanings of all the questions. Then read the passage quickly and find the answers to the questions. 2. Ss read the letter quickly and try to find the answers to the two questions. 3. Check the answers with the class. Careful Rea
20、ding: 1. T: Now lets read the play carefully and try to match each description below with the correct scene. 2. Ss read the play carefully and try to match each description. 3. Check the answers with the class. Post reading: Work on 2d 1. Now lets work on 2d. First read the questions below. Then try
21、 to read the play again and find the answers to the questions. 2. Ss read the play again and try to find the answers to the questions. 3. Let some Ss read their answers and correct their mistakes.4. Ss check their answers with their partners. Keys: 1. The weather was so dry that no food would grow.
22、If they didnt left the children to die in the forest the whole family would die. 2. He gets some stones. 3. Because theyll be able to see the stones in the bright moon. 4. Because Hansel is dropping white stones along the way. When the moon is shining bright, theyll be able to see the stones and fin
23、d their way home. 5. Because they cant see any bread on the ground. Maybe the birds ate them. 1. One year, the weather was so dry that no food would grow. 有一年，天气太干旱了，以至于粮食颗粒不长。 so that是一个常见的句式结构，表示“如此以至于”, 副词so之后接形容词或副词，that引导一个完整的句子，有时that还可省略。例如本单元的这个句子：That birds song is so beautiful that we woul
24、d follow it.2. We thought you were never coming back. 我以为你们再也回不来了。 We thought表示人们过去的某种想法，判断等，可以译作“我们原想; 我们本以为”。如：I thought he would come, but he didnt.3. Its leading us to that wonderful house made of bread, cake and sugar. 它在把我们引向那座由面包，蛋糕和糖果做成的美妙小屋。 此句中made of bread, cake and sugar作定语，修饰名词house, 形容
25、词wonderful也是house的定语。在英语中，大部分形容词作定语修饰名词时应前置，短语或句子作定语修饰名词时则后置。如：the young people in the room 屋子里的年轻人4. The wife told her husband that unless he left the children to die in the forest, the whole family would die. 妻子告诉丈夫，如果他不把孩子们扔到森林里让他们自生自灭，整个家庭就会灭亡。unless的意思是“如果不，若非，除非”，它引导的是一个条件状语从句，相当于ifnot。因此，上面的句
26、子改写为: if he didnt leave the children to die in the forest, the whole family would die.5. As soon as the moon rises, we can follow them instead. 月亮一升起来，我们就可以顺着它们走了。 as soon as 表示 “一就”，再如本单元的这个句子：As soon as you wake up, you must go to the forest with your father. 你们一醒来就必须和爸爸去森林里。1. Read the play again
27、 after school.2. Try to act out the play in groups of four. One is Gretel, one is Hansel, one is Husband, one is Wife. talk something about the Monkey King.Show one picture of the story The Emperors New Clothes.Ask some questions about it.Look at the picturelisten to the recording carefully and try
28、to write the right words.Listen and try to answer the questionsread through the passage and decide what kind of text it is. Is it a letter, a play a short story or something else?read the letter quickly and try to find the answers to the two questions.read the play carefully and try to match each de
29、scription.Check the answers with the classread the play again and try to find the answers to the questions.read their answers and correct their mistakes.check their answers with their partners.Learn and understand the language points激发学生的思维通过看图，让学生用英语谈论童话故事通过大屏学习新词并尽力掌握住通过此活动，进一步巩固所学的单词通过听,提高听力技巧和能力.同时通过听，进一步提高学生捕捉信息的能力通过讲故事，提高语言表达能力通过快速阅读，善于捕捉信息的能力通过学习语言点，使学生明白要掌握的考点及运用教学设计评价
