设计任务：请阅读下面的学生信息和语言素材， 设计20分钟的听说教学方案。
教案没有固定格式， 但须包含下列要点：
Teaching objectives
Teaching content
Key and difficult points
Major steps and time allocation
Activities and justifications
教学时间：20分钟
学生概况：某城镇普通中学八年级第二学期学生，班级人数40人，多数学生已经达到义务教育英语课程标准的相应水平三 。学生课堂参与积极性较高。
语言素材：
Helpline: Hello.Friendship Helpline. Who's calling, please?
Lingling: Hello. This is Lingling speaking.
Helpline: Hi, Lingling! How can I help you?
Lingling: I have a problem with my best friend. She is called...
Helpline: No, don't tell me who she is. Tell me when the problem started.
Lingling: Yes. Well, we've been friends for five years. We got separated when we went to different schools last term, but we stayed in touch.
Helpline: So could you explain what happened then?
Lingling: This term, she came to study at my school. I was so happy at first. But she's so different.
Helpline: Can you tell me how she's different?
Lingling: She doesn't like me to see my other friends.
Helpline: Could I ask if you've mentioned this to her?
Lingling: Yes, but she refused to listen.
Helpline: OK, do you know why she treats you like that?
Lingling: No. I don't know.
Helpline: Maybe she doesn't feel very sure of herself in her new school.
Lingling: Maybe.
Helpline: She probably feels lonely without you. I'm sure she regrets hurting you. So be patient with her and explain to her that she can make friends with your other friends too. Try to introduce her to them.
Lingling: I see. I'll encourage her to join in more.Thanks.
Helpline: No problem, Lingling.You're welcome.
(本小题5分。)ABC会计师事务所的A 注册会计师负责审计甲公司等多家被审计单位 2023年度财务报表。与存货审计相关的事项如下：
(1)在对甲公司存货实施监盘时， A 注册会计师在存货盘点现场评价了管理层用以 记录和控制存货盘点结果的程序，认为其设计有效。A 注册会计师在检查存货并执行抽 盘后结束了现场工作。
(2)因乙公司存货品种和数量均较少，A 注册会计师仅将监盘程序用作实质性 程序。
(3)丙公司2023年末已入库未收到发票而暂估的存货金额占存货总额的30%,A 注 册会计师对存货实施了监盘，测试了采购和销售交易的截止，均未发现差错，据此认为 暂估的存货记录准确。
(4)丁公司管理层未将以前年度已全额计提跌价准备的存货纳入本年末盘点范 围 。A 注册会计师检查了以前年度的审计工作底稿，认可了管理层的做法。
(5)己公司管理层规定，由生产部门人员对全部存货进行盘点，再由财务部门人员 抽取50%进行复盘。A 注册会计师对复盘项目执行抽盘，未发现差异，据此认可了管理 层的盘点结果。
要求：针对上述(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
阅读材料，回答问题
材料：中(1)班区域活动时间，厨房的“小厨师”正在用橡皮泥做蛋糕、包饺子，突然有一个“小厨师”来找方老师告状，说星星抢了许多小朋友的橡皮泥，还故意把它们乱七八糟地混在一起。方老师看到后问星星：“你自己也有橡皮泥，为什么又要拿别人的呢？”星星说：“我想做个粽子，可没有棕色橡皮泥呀。”方老师说：“你拿了别人的橡皮泥，别人就没法玩了！”星星认识到自己的错误，不好意思地低下头说：“我是想用调颜料的方法，用橡皮泥调出粽子的颜色。”方老师鼓励说：“这主意很好啊，有创意，那你把粽子做出来看看。”得到老师的鼓励后，星星兴致勃勃地做完了粽子，并把粽子与小朋友们分享。
问题：根据《中小学教师职业道德规范》的要求，评析方老师的行为所体现的师德品质。（5分）
