Warming up There are many occasions when people have to deal with money and talk about money. We know that a company always has its own Accounts department to deal with monetary problems. They pay their suppliers and receive money from buyers by invoice, letter of credit or other forms. Sometimes they need to chase money, and sometimes they owe money to other companies

objectives This unit deals with how to take notes in business contexts, how to summarize conversations and how to plan and write reports. It's a unit which can be used either as an introduction for students with little experience in report- and summary writing

Objectives This unit deals with basic telephoning skills and also receiving and noting down messages. Students are given a chance to discuss and develop their telephone techniques and practice making different kinds of business calls. The functions of requesting, offering help and asking permission are also introduced and practiced in this unit

A. What do you say? This is controlled review of the main functional language points from the previous four units. 1. Introduce the activity; ask learners how to make a prediction to elicit what they remember. 2. Alone or in pairs, learners match the remaining functions to the actual words. 3. Check their answers and then elicit alternatives for each function

1.大学生活的特点 2.适应新环境的阶段特征 3.不适应现象的表现 4.顺利实现转变的基本要求 5.成才目标及设立原则要求 6.确立成才目标的误区 7.当代人才的基本特征 8.认清自己的历史使命

使学生了解道德的基本内涵、特别是社会主 义道德的内涵、道德的外延以及学生道德培养的 基本途径，从而培养起学生良好的道德意识，并 见之于行动，进而培养出有良好的品德，高尚的 情操，崇高的理想，高素质的文化和遵纪守法的 社会主义建设者。 要让学生懂得道德存在于日常生活中，要使 学生意识到道德是立身之本，把握树立高尚人格 的意义

强调理想和信念对于人生的重要作用， 尽可能的培养和塑造大学生的理想和信念， 使学生正确认识和把握理想与现实的关系， 把个人的命运与国家和人民的命运联系在一 起，胸怀祖国、服务人民，在奋斗的实践中 把理想转化为现实

了解人生价值的基本特征和基本内容， 知道价值创造与实现的客观条件和主观条 件，懂得创造与实现人生价值的根本途径， 帮助学生在社会转型和价值多元的新时期 不盲从，选择有利于自已健康成长和社会 发展的人生价值观

Objectives When the learners finish learning this unit, they should be able to deal with problems and clients when placing orders (and trying to rectify them) complain and apologize know how to use present progressive tense to describe future arrangements

本章主要内容 ➢固定资产概述 ➢固定资产增加的核算 ➢固定资产折旧 ➢固定资产修理与改良 ➢固定资产处置与期末计价