(本小题5分。)甲公司为ABC 会计师事务所的常年审计客户, ABC 会计师事务所委 派A 注册会计师负责审计甲公司2023年度财务报表。与审计工作底稿相关的部分内 容如下:
(1)经了解,甲公司与超出正常经营过程的重大关联方交易相关的控制在本期未发 生变化, A 注册会计师拟利用2022年度审计中获取的有关该控制运行有效性的审计证 据,并将信赖控制的理由和结论记录于审计工作底稿。
(2)A 注册会计师在对连续编号的销售发票进行细节测试时,将相关销售发票所载明的发票日期以及商品的名称、规格和数量作为识别特征记录于审计工作底稿。
(3)审计报告日后, A 注册会计师对在审计报告日前收到的应付账款询证函回函中 存在的差异进行调查,确认其金额和性质均不重大,并记录于审计工作底稿。
(4)在归整审计档案时,A 注册会计师删除了固定资产减值测试审计工作底稿的初稿。
(5)在完成审计档案归整工作后, A 注册会计师收到一份应收账款询证函回函,其 结果显示无差异。A 注册会计师将其归入审计档案,并删除了在审计过程中实施的相关 替代程序的审计工作底稿。
要求:针对上述第(1)至(5)项,逐项指出A 注册会计师的做法是否恰当。如不恰 当,简要说明理由。
大一班户外活动时,幼儿被地上的影子吸引住了。有的玩着踩影子的游戏,有的跑起来看影子是什么样的,有的讨论着对方的影子,有的对着影子做各种动作看影子的变化...赵老师认为可以根据幼儿的兴趣生成一个“影子”的主题活动,引发幼儿深度学习。
请帮助赵老师设计“影子”主题活动。
要求:
(1)写出主题活动的总目标。
(2)围绕主题设计三个子活动。写出其中个子活动的具体活动方案,包括活动名称、目标、准备和主要环节。
(3)写出另外两个子活动的名称、目标。
根据提供的信息和语言素材设计教学方案,用英文作答。
设计任务:请阅读下面学生信息和语言素材,设计20分钟的英语听说教学方案。该方案没有固定格式,但须包含下列要点:
●teaching objectives
●teaching contents
●key and difficult points
●ruajor steps and time allocation
●activities and justifications
教学时间:20分钟
学生概况:某城镇普通高中三年级学生,班级人数40人,多数学生已经达到《普通高中英语课程标准(实验)》六级水平。学生课堂参与积极性一般。
语言素材:
A great Chinese scientist
Father of the Chinese space programme
Yu Ping(YP) is talking to her friend Steve Smith(SS) about Qian Xuesen and his work as a rocket scientist.
Part 1
YP:What do you want to be when you grow up, Steve?
SS:I want to be an astronomer and visit stars.1 wish to visit Mars one day.
YP:I think I'd like to work in the space industry too. I'd like to be a rocket scientist like Qian Xuesen.
SS:What did he have to do to become a rocket scientist?
YP:Well, he first studied at university to be an engineer. Later he went to America to study for his doctor's degree. It was then he began to work on rockets.
SS: So it was lucky for our space programme that he came back to China.
YP:Very much so. There was no work on space rockets in China before his institute to design and build rockets to go into space.
Part 2
SS: Do you think he wanted to travel into space in one ofhis rockets?
YP:I have no idea but I believe he looked forward to the first space flight by a Chinese astro-naut.
SS: Yes. Now that China has sent satellites into space, I hope we'll be the first to land on Mars.That would really be something special and ifl were that astronaut I would put Qian Xuesen's picture on Mars to show how much we admire his work.
YP: Indeed. He is rightfully called the father of the Chinese space programme. He is my hero and this is why I want to be a rocket scientist.
SS: Well, we'd better get on with our homework. We need good grades to get into university.
YP: Right you are. See you, then.
SS: See you.
1.题目:中国功夫
2.内容:
3 基本要求:
(1)教学中要有适当的板书。
(2)教学中要有弹唱的环节。
(3)教学中要有创编环节。
4.答辩题目
(1)你是怎样教唱歌曲中的说唱部分?
(2)你了解中国功夫吗?
(3)作为一名音乐教师,你如何提高课堂驾驭能力?