Elephants are the biggest wild animals in land, in the world. But now, they are also in danger. Let me tell something to you about them.
Elephants are big and strong and they are grey. They have long trunks and tusks, so they look a little dangerous. But in fact, they’re friendly towards each other and hardly hunt people.
Elephants have ears like fans, they make them look bigger and bigger.
They live in a group together for many years, they’re a big family. They also have good hearing and good sense of smell. Elephants can do lots of things if people train them. For example, they can carry heavy things, can do as a vehicle, ext.
Badly, it’s difficult for elephants to survive in the world usually because of people. If people sell tusks, they will make lots of money.
So, many people kill elephants for their tusks. Living areas are also an important reason of the die out of elephants.
Animals are our friends, we should protect them, or the number of wild animals will getting smaller and smaller.
今年的寒假是个不平凡的寒假。由于新型冠状病毒,开学时间延迟。为了保证教学工作的正常进行,学校开展了网络课程。今天是网上教学的第四天,同学们都慢慢适应了这种新颖的教学方法,也没有因为老师的监督而松懈了自己的学习,在课上积极回答老师的问题,认真听讲,课后也按时完成自己的作业。而成为“主播”的老师们轮流完成各门学科的'授课,上课很积极,课件准备的很用心,知识点也总结的很到位。我感觉这次网上教学的方法,即能保护同学和老师的安全,又能进一步激发同学们学习的兴趣,从而提高学习的效率。
This years winter vacation is an extraordinary one. Due to the novel coronavirus, the school hours are delayed. In order to ensure the normal progress of teaching, the school launched the network course. Today is the fourth day of online teaching. The students have gradually adapted to this new teaching method, and have not slackened their study due to the supervision of the teacher. They actively answer the teachers questions in class, listen carefully, and finish their homework on time after class. The teachers who become the "anchor" take turns to complete the teaching of various subjects. They are very active in class, attentive in courseware preparation and in place in knowledge summary. I feel that this online teaching method can not only protect the safety of students and teachers, but also further stimulate students interest in learning, so as to improve the efficiency of learning.
2020年春节,一场新型冠状病毒引发的肺炎疫情笼罩了中华大地。人们开始足不出户,生活变得压抑起来。在这样的背景下,教育部发布通知“停课不停学”,正式开辟了一种崭新的学习方式,网上授课。
A novel coronavirus epidemic caused by pneumonia in 2020 was enveloped in China. People began to stay indoors and life became oppressive. In this context, the Ministry of Education issued a notice of "no suspension of classes", officially opening up a new way of learning, online teaching.
每天在钉钉直播群里上课,我认为这种教学方式变得生动活泼,我的学习兴趣也提升了许多。老师们每节课在直播间里以课件的形式向我们授课,整节课的知识框架变得清晰明朗了起来,这是十分有利于我们接受并消化东西的。
Every day in nail live group classes, I think this teaching method has become lively, my interest in learning has also increased a lot. Teachers teach each lesson to us in the form of courseware in the live room. The knowledge framework of the whole lesson becomes clear and clear, which is very conducive to our acceptance and digestion.
其次,就是这种方式突破了原有的教学模式。在学校是每一个学科只有一个老师授课,但在网上授课则是许多不同的老师担任我们的任课老师,使我们能充分了解到不同老师的教学风格和特点,进而可以得知自己感兴趣的教学方式。
Secondly, this way has broken through the original teaching mode. In school, there is only one teacher for each subject, but in online teaching, many different teachers are our teachers, so that we can fully understand the teaching styles and characteristics of different teachers, and then we can know the teaching methods we are interested in.
再者,在网上授课时,每个老师一天只需上一节课或两节课,这就为老师们挤出了充足的时间为同学们批改作业及写评语,可以使同学们了解到自己作业的不足和突出的地方,之后就知道我们可以向哪一个方向努力。
Moreover, in online teaching, each teacher only needs to have one or two classes a day, which makes the teachers have enough time to grade and write comments for the students, so that the students can understand the shortcomings and highlights of their own work, and then know which direction we can work in.
总而言之,我们在这足不出户的冬日勃发着学习的兴趣。“冬天来了,春天还会远吗?”我相信,只要我们认真进行网上学习,永远保持着学习的自信,总有一缕阳光,会突破疫情的阴霾,带来温暖的春天。待到春暖花开时,我们再聚校园。
All in all, we are interested in learning in this winter. "If winter comes, will spring be far behind?" I believe that as long as we carefully carry out online learning and always maintain our confidence in learning, there will always be a ray of sunshine, which will break through the haze of the epidemic and bring warm spring. When spring comes, we will get together on campus.
Elephant is the largest animal on land today. It weights some ninety kilograms and is about one metre high when born. When it is 12 years old, it studs over three meters and does not grow any more. Elephant is usually grey in color, having a long trunk with large ivory tusks protruding from each side of its mouth. Usually moving in groups and caring for each other, Elephant is know to be a very and gentle creamre. For many years people have used the strength of these poweful animals to move trees and heavy logs. Elephant has been and is a vital tool for people to do many things that would normally be imposs-ible. Elephant is and will continue to be one of the greatest creatures man has ever come into contact with. Its size. beauty, and power willforever be useful to man.
财务会计的核心职责比较多,因为很多职责与企业的发展可以说是息息相关,结合现代财务会计的特点,笔者认为主要有以下几点:
(一)流动资金核算
流动资金是企业发展过程中不可缺少的一个条件,在财务会计活动当中必须对流动资金进行正确的核算。为此,财务管理部门要制定流动资金管理和核算的详细实施办法,参与核定流动资金的定额,在流动资金管理上实行管用结合与资金归口的分级管理模式。在流动资金管理上,应该编著详细的流动资金计划,并根据企业的负债情况,制定银行借、还款计划,根据计划和企业的发展需要进行流动资金调度,企业流动资金供应,以满足企业的发展要求。在核算过程中,要详细考核流动资金的使用效果,调整流动资金速度,实现流动资金利用的最大化。
(二)成本核算
成本核算也是财务会计工作的一项重要职能,成本核算主要针对的是经营性的企业,主要指的是企业,也就是核算企业生产经营的成本。在成本核算当中,企业要制定完善的'成本核算办法,建立完善的成本核算工作程序,根据核算工作的需要编制成本费用计划。在成本费用计划当中要明确企业生产经营的范围、费用开支的范围,对费用开支情况有一个科学的预测,对企业生产经营过程中产生的每一项成本费用开支情况都要登记成本费用明细账,按照规定编制成本报表上报。在成本费用考核当中,主要检查费用实际产生与计划之间的差异,寻找成本费用控制中存在的不足指出,并在今后的核算管理工作当中加以改正。
(三)利润核算及分配
利润核算及分配是财务会计活动的一项重要职能,对于企业来说这一职能非常重要,能够集中反映企业的盈利情况。企业所获得利润分配也是财务会计的一项重要职能,到底是用于扩大生产、支付债款这些都需要进行决策才能确定。一方面,企业的财务会计部门要编制详细的利润计划表,将利润指标详细的分到各个单位或部门;另一方面要详细的核实利润实现情况,不断寻找新的利润空间和增长点。
总之,财务会计活动是企业管理中的重要组成部分,在财务会计活动当中要明确其核心职能和职责,明确日常工作的主要方向,只有这样才能提高财务会计工作的实效性。
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