ch 8 notes for students
初二英语Unit 8 Topic 2for students
初二英语Unit8 Topic 2Ⅰ. Phrase1.plain clothes便服,便装2.carry out执行,开展3.allow sb. to do sth允许某人去做某事allow doing sth.允许做某事4.show good discipline展示良好风纪5.agree with sb.同意某人的意见6. make a survey做调查7. be at work在工作/在运转8.on business在出差9. in trouble/ danger处于危险中10.stop sb. from doing sth.阻止某人做某事11. on every occasion在每个场合12. do some exercise做锻炼13.in one’s life在人的一生中14. at the airport在机场15. the art of dressing穿着的艺术16. advise sb. to do sth.建议某人做某事17.wear clothes in warm/cold colors穿暖色调/冷色调衣服18.some…some…and others一些…一些…另一些19.be suitable for sb.(to do sth.)适合某人(做某事)20.a piece of/some advice一则/些建议Ⅱ.Sentence 1.It depends on who will design our uniforms.那取决于谁设计我们的校服。
2.She asks what materials they should choose.她问他们应该选择什么样的料子。
3.Could you tell me when you wear your uniforms?你能告诉我你们什么时候穿制服吗?4.Could you tell me where the special shoes are?你能告诉我专用的鞋子在哪里吗?5. I like to wear my own clothes because school uniforms will look ugly on us.我喜欢穿我自己的衣服,因为校服穿在我们身上会很难看。
2024年度English Reading comprehension problem-solvin
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Literal
Inference
comprehension
Vocabulary in context
Main idea a…
Author's pu…
Questions that ask for direct information from the text
Questions that require readers to infer implied means or draw conclusions based on the text
2024/3/23
6. Review and refine
Check your answer for accuracy and completeness, ensuring it fully addresses the question's requirements
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Analysis of article structure and logical
Identify the subject, verb, main idea of
complex senses
Recognize and understand various sensitivity structures, including compound, complex, and compound compound senses
differences in meaning
Utilize context includes to infer the meaning of unknown words
2024/3/23
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新目标英语八下unitnotes全文版
U n i t1W h a t’s t h e m a t t e r?1.……26路公交车正行驶在中华路上,这时司机看到一位老人躺在路边。
…bus No.26 was going along Zhonghua Road when the driver saw an old man lying on the side of the road.2.我正要冲澡,就在这个时候电话响了起来。
I was just getting into the shower when the telephone rang.3.他们进去的时候,看到一些孩子正在花园里高兴地玩耍。
??When they went in, they saw some children playing happily in the garden.4.我们看见他独自站在那里,不知做什么是好。
??We saw him standing there alone, not knowing what to do.5.公交司机……没有多想便停下了车。
The bus driver… stopped the bus without thinking twice.6.在我们做出这个决定之前,必须认真思考!We must think twice before we make this decision!7.好好想想,也许你会改变主意的。
Think twice about it. Maybe you’ll change your mind.8.多亏了王先生和乘客们,医生及时挽救了老人的生命。
Thanks to Mr. Wang and the passengers, the doctors waved the man in time.9.如今多亏有了互联网,你在家里就能买到你所要买的东西了。
Today, thanks to the Internet, you can do all your shopping from home.10.因为你们的节目,我们方能相互认识。
课上记笔记的重要性英语作文
课上记笔记的重要性英语作文英文回答:The Importance of Taking Notes in Class.Taking notes in class is a crucial skill that can significantly enhance academic performance and understanding. It allows students to actively engage with the material, process it, and retain it for future reference. Here are some compelling reasons why note-taking is essential:Improved Memory: The act of writing down information forces the brain to focus and process it, creating stronger memories. By actively engaging with the material, students are more likely to retain it for longer periods.Enhanced Comprehension: Writing notes helps students actively listen and understand the lecture content. It forces them to summarize and synthesize key points, whichdeepens their understanding and makes the material more meaningful.Increased Attention: Taking notes requires students to be fully attentive during class. By actively writing down what the instructor says, they are less likely to drift or get distracted.Personalized Learning: Notes allow students to customize their learning experience by capturing the information that is most relevant to them. They can tailor their notes based on their own learning style and areas of interest.Exam Preparation: Effective note-taking is invaluable for exam preparation. Students can easily review and condense their notes to identify key concepts and preparefor tests efficiently.Improved Critical Thinking: Note-taking encourages students to critically evaluate the material and identifyits significance. By summarizing and organizing information,they develop a deeper understanding of the underlying concepts and connections.Effective Study Tool: Notes serve as an excellent study tool that allows students to review the material outside of class. They can quickly access the information they need to reinforce their understanding and prepare for assignments.中文回答:课堂记笔记的重要性。
新教材适用2024版高考英语一轮总复习必修第一册WelcomeUnit课件
C.应用法塑能 1.(2022·浙江1月卷)Travelling to conferences, lectures, workshops,
and the like frequently by plane is viewed as important for scientists to get together and __e_x_c_h_a_n_g_e__(交换) information.
8. ___i_m__p_re_s_s_ vt.使钦佩;给……留下深刻的好印象 vi.留下印象;
引人注目→ ___im__p_re_s_s_io_n___ n.印象;感想→__i_m_p_r_e_s_s_iv_e___adj.令人印
象深刻的
9. __c_o_n_c_e_n_tr_a_te__ vi.& vt.集中(注意力);聚精会神→ __c_o_n_c_e_n_tr_a_ti_o_n_
2.(2022·新高考Ⅰ卷)She has developed a strong ___p_er_s_o_n_a_li_ty____(个 性).
3.(2022·新高考Ⅰ卷)Your first meeting may be a little __a_w__k_w_a_r_d_(令 人尴尬的).
4.(2021·八省联考卷) All these creative ways can be finished on your own to suit your design ___s_ty_l_e___(风格)and personal taste.
必修第一册
WELCOME UNIT
Unit6 SectionB 3a~selfcheck课件-人教版八年级英语上册
1. computer programmer 2. engineer 3. doctor 4. basketball player 5. scientist
medicine computer science
math science P.E.
Self check
2. Fill in the blanks in the conversation.
3c Use your notes to write three more paragraphs about your resolutions. In each paragraph, write what you are going to do and why.
The second resolution is about improving my physical health. __I_a_m__g_o_in_g__to__d_o_m__o_re_e_x_e_r_c_is_e_, _s_u_ch__a_s_r_u_n_n_in_g_e_v_e_r_y_d_a_y.____________ __I_a_m__g_o_in_g__to__e_a_t _m_o_r_e_h_e_a_lt_h_ie_r_f_oo_d__a_n_d_e_a_t_le_s_s__ju_n_k_f_o_o_d_. __________ __I _a_m__g_o_in_g_t_o_g_e_t_e_n_o_u_g_h_s_le_e_p_.__F_o_r _e_x_a_m_p_le_,_I_s_le_e_p__8_h_o_u_r_s_e_v_e_ry__n_ig_h_t.___
4 Imagine you work for your city. Think of a plan to make it cleaner and greener.
八上冀教版英语14课手写笔记
八上冀教版英语14课手写笔记Handwritten notes have long been a staple in the learning process, serving as a powerful tool for students to consolidate their understanding and enhance their retention of material. In the context of the Grade 8 Hebei Education Edition English curriculum, Lesson 14 provides a unique opportunity for students to engage deeply with the content through the practice of note-taking. This essay will explore the benefits of handwritten notes, outline effective note-taking strategies, and offer a detailed example of how to approach note-taking for this specific lesson.Research has shown that the act of writing by hand can significantly improve memory retention. When students take handwritten notes, they are more likely to process theinformation deeply, as the physical act of writing requires more cognitive engagement than typing. This deeper processing helps to reinforce learning and make the information more memorable.Handwritten notes also aid in comprehension. By summarizing and paraphrasing the material in their own words, students can better understand the concepts being taught. This active engagement with the content encourages students to think critically about what they are learning, which in turn improves their overall understanding.Taking notes by hand allows for a level of personalization and creativity that digital note-taking often lacks. Students can use different colors, symbols, and diagrams to highlight key points and organize information in a way that makes sense to them. This personalized approach can make studying more enjoyable and effective.One effective strategy for note-taking is outlining. This involves organizing the main points and subpoints of the lesson in a structured format. Outlining helps students to clearly see the hierarchy of information and understand how different concepts are related.Mind mapping is another useful technique, especially for visual learners. This strategy involves creating a visual diagram that represents the main ideas of the lesson and their connections. Mind maps can help students to see the big picture and how individual pieces of information fit together.The Cornell Method is a systematic format for condensing and organizing notes. This method divides the paper into three sections: notes, cues, and summary. The notes section is used for writing down the main points during the lesson. The cues section, located on the left, is for keywords and questions thatarise from the notes. The summary section at the bottom is for summarizing the key points after the lesson. This method encourages students to review and reflect on their notes, enhancing retention and understanding.Lesson 14 in the Grade 8 Hebei Education Edition English curriculum covers the topic of environmental conservation. The lesson focuses on key vocabulary related to the environment, important grammatical structures, and practical ways that students can contribute to conservation efforts.Students should begin their notes by listing the key vocabulary words introduced in the lesson. This could include words like “sustainable,” “recycle,” “pollution,” and “conservation.” Writing down the definitions and examples of each word can help solidify their understanding.Next, students should take note of any important grammatical structures covered in the lesson. For example, if the lesson includes the use of modal verbs to express necessity (e.g., “must,” “should,” “have to”), students should write down example sentences and any relevant rules or exceptions.The main content of the lesson likely includes various ways to help the environment. Students should outline these points clearly, perhaps using bullet points or a numbered list. For instance:Reducing plastic use by opting for reusable bags and containersRecycling paper, glass, and metal to reduce wasteConserving water by taking shorter showers and fixing leaksParticipating in local clean-up events to remove litter from public spacesAt the end of their notes, students should include a summary of the key points covered in the lesson. This summary should be concise, highlighting the most important aspects of environmental conservation discussed in the lesson. Additionally, students could reflect on how they might apply these conservation strategies in their own lives.Handwritten notes are an invaluable tool for students, offering numerous benefits such as enhanced memory retention, improved comprehension, and the ability to personalize and creatively engage with the material. By employing effective note-taking strategies like outlining, mind mapping, and the Cornell Method, students can maximize their learning from Lesson 14 in the Grade 8 Hebei Education Edition English curriculum. Through diligent note-taking and reflection, students can deepen their understanding of environmentalconservation and be inspired to take action in their own communities.。
英语初二u8作文
英语初二u8作文English Composition for Grade 8, Unit 8。
Introduction。
Writing is an essential skill that students mustdevelop throughout their academic journey. In the contextof English education for grade 8, unit 8, the focus is on honing students' abilities to express their thoughts, ideas, and experiences through written language. This composition assignment aims to provide students with an opportunity to showcase their writing prowess and demonstrate their understanding of the concepts covered in the unit.The Importance of Writing。
Writing is a fundamental means of communication,allowing individuals to convey their messages, share their perspectives, and engage with others. In the academic setting, writing skills are crucial for success, as theyenable students to articulate their understanding of course materials, analyze complex topics, and present theirfindings effectively.Moreover, the ability to write well extends beyond the classroom, as it is a valuable asset in variousprofessional and personal contexts. Effective writingskills can enhance one's ability to communicate clearly, persuade others, and showcase their knowledge and expertise.Key Elements of Effective Writing。
notes_ch8
Single Component Phase Diagram
Point a: only vapor present Point b: Liquid boils - 1 atm= Tb but vapor and liquid co-exist along line(vapor pressure curve) Point C : Liquid freezes Point D: Only solid Triple point: 3 phases in equilibrium Line Below triple point: Vapor pressure above solid Note: You don’t necessarily have to have 3 phases and they don’t have to be solid liquid and gas
Components: C = (8 constituents -1 condition) - 4 reactions = 3
Counting Components (continued)
Remember you must count reactions which actually occur not those which could occur » Consider a system in which we has the following : O2(g), H2(g),
One Component Systems
Phase rule says that you can have at most 3 phases
»
F = C- P +2; C=1 so F=3-P
every students knows the of taking notes in class
Every student knows the importance of taking notes in class. But the skill ofnote-taking isn’t only used in school. Adults need to take notes in meetings. So here are some tips to help you develop this skill.◆Begin with the date and the topic of the class. This may seem clear, but it’s easy to forget. It will help you keep your notes organized.◆Focus on the most important points. Trying to write down everything the speaker says will only let you down. Instead, listen for the key ideas the person wants to show.◆If the speaker uses a PowerPoint, you may not need to copy the slides. Ask if the PowerPoint will be available afterward. If so, you can focus on writing the things the speaker says instead. Or you can take a picture with a phone. Also, the PowerPoint or a document with notes may be available before the class or meeting. If so, print it out so you can write notes on it.◆Think about whether you want to take notes by hand or with a computer. Writing notes by hand has been shown to help you remember things better. But with a computer, notes are easier to organize. Perhaps the best strategy(策略) uses both ways. Write notes by hand first, and then type them up to go over what you’ve learned.◆Choose different note-taking strategies. If you’re a visual learner, try drawing a chart or picture. Another strategy is to write a description of the main facts or points with examples.Note-taking is a practical skill, so it’s important to practice doing it well.【小题1】According to the writer, while taking notes, you should write down . A.the names of the speakers B.the places of the classesC.the most important information D.everything the speaker says【小题2】The underlined word “so” on Paragraph 4 refers to . A.getting the PowerPoint before the classB.getting the PowerPoint after the classC.printing out the PowerPoint before the classD.taking notes on the PowerPoint in class【小题3】According to the passage, a “visual learner” mainly learns from . A.what they see B.what they hear C.what they touch D.what they say 【小题4】The passage is mainly about .A.several ways to study better B.several tips to take notesC.some steps to organize notes D.some advice to take a class答案:CAAB。
清华大学英语水平考试试题汇总
综合练习(历次水平II试题精选)Part One Listening ComprehensionSection IDirections: In this section you will hear two students, Frank and The resa, discussing a survey they have to write as an assignment. Listen t o the conversation and complete the notes below which what you he ar.Notes about Frank’s survey:Topic: ________________________________Typical examples of violent programs: __________________________ ____________________|People’s suggestions: ________________________________________ ____________________P eople’s reactions to violence on news broadcast: _______________ __________________________________________________________________________________ ___________A possible problem with this survey: ________________________________________________The advantage of the survey: __________________________________ _____________________Section TwoDirections: In this section you will listen to some news program. Bel ow are the summaries of the news items. Listen to the recording and fill in the missing words to complete the new summaries.1.An orangutan stopped the traffic outside _________ . It took a keepfrom the zoo ________ minutes to get downtown because of the tr affic. The animal showed no interest in ________ but responded whe n the keeper ________ to it. It held the keeper’s _______ as they got into the car.2.-3.A new method for teaching singing has been developed. Most singersare unaware of how they ______________________. By wearing a ______________ over your head while you sing, you can hear your voice the way _____________ hear you. This can help you _______ __ your singing.4.This year there are _______ contestants in the Sunset Beaches and castle ________--aged from 8 to ____ . The two favorites are Greg Wallace (who has won three times before), with his _______ castle, a nd newcomer David Bradley, with his Star Wars __________.Section ThreeIn this section, you hear four telephone messages. What is each mess age about When you hear each message, you should write in English the main information. Some caller s’names are: Alberto, Janine Ellis, and Jim Saunders. You will hear the recording only once.Telephone message 1: ________________________________________ ____________________________________________________________________________ ____________.Telephone message 2: ________________________________________ _________________~___________________________________________________________ ____________.Telephone message 3: ________________________________________ ____________________________________________________________________________ _____________Telephone message 4:__________________________________________________________ ___________________________________________________________ ____________.Part Two TranslationDirections: Read the following passage carefully and translate it into C hinese. Write your translation clearly in the spaces provided below.What’s in a nameFor thousands of years, humanity has classified the living thins of thi s world in much the same fashion; by their appearance. If it looks li ke a duck, walks and quacks like a duck, then it is a duck. But tackl ing millions of species in this way has proven to be a recipe for con fusion. As scientists have found to their cost, what looks like a duck may in fact be a goose.More recently, genetic techniques have been applied, particularly for di stinguishing the more difficult-to-identity species such as viruses and b acteria by comparing pieces of DNA. Might this approach be more g enerally applicable Paul Hebert and his colleagues in Canada think it might be. Just as barcodes and the “universal product code” numbe ring scheme uniquely identify different items at a supermarket checkou t, they suggest that some stretches of DNA could perform a similar f unction in living things. In a paper just published in Proceedings of t he Royal Society B, they discuss how long such a genetic barcode ne eds to be, and where it might be found.A universal product code found on the high street consists of a strin g of 11 digits, each of which is one of ten numerals, providing 100 billion unique combinations. Genetic material, however, uses a quatern ary, rather than a denary, coding system. In theory, it would only be necessary to sample 15 of those letters to create one billion unique c odes.In practice, however, the characteristics of DNA mean that 15 letters are not enough. Unlike the arbitrary numbers of a universal product code, the letters of DNA are not random, because they code for so mething that a biological meaning.Part Three Writing;Directions: Boshi Electronic (China) Co., Ltd. is planning to recruit an assistant to the general manager. Read the job description and qualifi cation and write to this company to recommend yourself as a candida te. Your letter of application should not be less than 300 words.Some topics for Speaking TestOpening Questions1. Do you like music What kind of music do you listen to these days Why do you like this particular music2. Do you like sports What kind of games do you often play Why d o you like that game—3. Suppose you have won $100,000 ina lottery. What would you do w ith this money4. Why do you choose Tsinghua to do your graduate program What a re the most important factors in choosing a school5. What kind of job do you plan to take upon graduation Why6. How much time do you spend learning about the news everyday H ow do you learn about the news, by watching TV or reading newspa perTalk about one piece of the latest new that impressed you a great deal.7. In the development of human society, many kinds of inventions ha ve greatly benefited our lives. Could you give us some examples Wha t do you think are the top important inventions in the past 50 years 8. In e veryone’s life, he may experience many good and bad events. Please tell me some past events which made you feel good or bad.9. Do you use e-mail or the Internet What do you use them forII. Role plays or debate1. As the job-hunting season is approaching, many graduates have to decide whether to remain in Beijing and seek a job here (though it is not very easy to hunt a good job) or go to small cities to have an easy life.—Student A:It’s not advisable choice for us to work in Beijing, for t he life in Beijing won’t be easy.Student B: I will try every effort to remain here to have a further de velop and enjoy the exciting life here.2. As the industry develops more rapidly in these years, people in Chi na become much more concerning about the environmental protectio n.Student A:I appeal to the government to postpone or stop some of the current projects, and punish the ones who are polluting our city. Industrialization brings us nothing but the stink of money and a dirty sky. We should not develop our industry intensely. The industrializati on should be slowed down at once, or we’ll get punished Student B:We shouldn’t reduce our production under any circumstan ce. I don’t mean to be unconventional. But I do prefer industrial de velopment to environmental protection. More exactly, industrialization can be the motivation and also the supporter of environment protecti on, which may be the contrary to normal consideration.3. Deputies from the National People's Congress, as well as members of the Chinese People's Political Consultative Conference, proposed ch anges to the holidays at this year's congress. They called for shortene d Labor Day and National Day holidays, and the addition of the Mid -Autumn Festival and the Tomb Sweeping Day.Student A:I’m strongly agree to the change of the holidays, the go lden week has lots of disadvantages.Student B:I don’t think the golden week holiday should be abrogat ed, because people have been used to it. People need it./4. Our country has stepped into the aging society (people who are 65 or older have taken up 14%).Who will take care of the very old an d disable old Where could they spend the last few years in their life Student A:The nursing home is the only way to solve the problem. Student B:I can’t agree. Those who live in the nursing home are n ot as happy as those who live with their family.5. Have you ever experienced a natural disaster Work with your partn er and discuss the disaster(s) that you experienced or heard of.6. Student A:All the Chinese should join in the "Rejecting the Japan ese Goods" side, because the Japanese have done too many things hu rting our feelings.Student B:"Rejecting the Japanese Goods" is not necessary. The Japa nese goods, such as the Japanese notebook PCs, the Japanese cars an d so on, are better and cheaper than ours.7. Student A:English language is tool—we learn it for we’re going to use it. So the four skills of English are very important. We attend the English Class for improving our English Skills.Student B:We attend the English class because the charm of a forei gn culture often attracts us strongly. That is the very foundation ston e of the interest of learning a foreign language. Furthermore, only by mastering the foreign language can one attain the charm of a culture. %8. Class discussion has become a common activity in our classroom no wadays. Many teachers use this activity to involve students in the clas s learning.Student A: It's a waste of time to listen to other students who are a s ignorant as us to talk nonsense; we prefer to listen to teachers. Student B:Class discussion can get students more involved in class l earning and can give us a chance to share what we know about the subjects.9. Nowadays internet has penetrated into every aspect of out daily life.A lot of people have ever tried to buy something from the internet. Student A: Shopping on internet is very convenient.Student B: I love the traditional shopping method.10. Student A: I worry about the future of human beings. We are faci ng so many problems in the development.}Student B: I do believe that our children will have a better life.A: Computer games are the best way to kill time and can people can learn a lot from playing it.B: Computer games do more harm than good to young people.11. A and B are two classmates who have never met after they gradu ated from the university 5 years ago. Now they meet at the classmate s’ reunion party What would you say Role play the two old classma tes.12. Did you have to adhere to a dress code or wear a uniform when you went school How did you feel about it then How do you feel about it now Work in pairs to discuss the topic.13. Role Play: Where are you from You and your partner may come from different regions inChina. Compare the lifestyles in each of your hometown by discussion what is hot (popular) and what is not in t he city or town.14. Role Play: Tell each other a past event which made you feel good or bad . A embarrassed situation, un unforgettable school event, a h appy reunion, or meeting a famous person).15. What qualities do heroes in movies and TV shows in your countr y have Who are some of your own personal heroes Why do you ad mire and respect these people Tell each other you heroes you respec t.16. Nowadays, more and more parents choose to educate primary sch ool children at home instead of sending them to school to get public education. How do you think about itA: strongly agree to it. B: strongly against it.17. Should the University Campus be open to touristA: strongly agree to it. B: strongly against it.about the marriage of the college students.~A: strongly agree to it. B: strongly against it.do you think the Clone technologyA: It’s a breakthrough of the biological engineer.B: Human cloning would cause a lot of problems.,写作题型与篇章结构写作从命题语言形式上可以分为三类:1. Do you agree or disagree with the following statement People are n ever satisfied with what they have. They always want something more or something different. Use specific reasons and examples to explain your position.该题型的篇章结构:第一段:引言(表明观点:支持/反对)第二段:支持/反对理由一第三段:支持/反对理由二(第四段:支持/反对理由三))第五段:结论(归纳或重申观点)2. Some schools encourage their students to take part in team sports, such as football, baseball, and basketball. Other schools place greater e mphasis on such individual sports as tennis, running, and swimmin g. Which type of sports program would you recommend for teenagers U se specific reasons and examples to support your answer.该题型的篇章结构:(1)第一段:引言(用自己的语言解释命题,肯定两种观点的合理性)第二段:第一种观点的合理性第三段:第二种观点的合理性第四段:结论(自己的观点及两至三条理由或倾向于折中的观点)(2)第一段:引言(略提及自己反对的观点的合理性,转折后,明确表明自己支持的观点)第二段:自己支持的观点论据一>第三段:自己支持的观点论据二(第四段:自己支持的观点论据三)第五段:结论(重申自己的观点)3. Inventions such as eyeglasses and the sewing machine have had an important effect on your lives. Choose another invention that you thi nk is important. Give specific reasons for your choice.该题型的篇章结构:第一段:引言(明确话题)第二段:讨论话题第一方面第三段:讨论话题第二方面(第四段:讨论话题第三方面)(第五段:结论(总结前面提到的几个方面)范文1:Do you agree or disagree with the following statement Television has helped improve standards of education. Use specific reasons and deta ils to support your answer.I disagree that television has helped improved standards of education for a number of reasons. The first and probably the most important reason is the programming. Around the world it is movies, sit-com, s oap operas, pop music and talk shows which dominate TV screens. T here may be nothing wrong with these, and they are certainly popular with audiences, but the content of these programs has not helped to make people better educated.Typical television programs have also had a bad effect on viewers Att ention span, that is, on how long they can concentrate. Most TV pro grams do not require much concentration and young viewers, especiall y, get used to this. Education, on the other hand, does require conce ntration and young people find this increasingly difficult.Another characteristic of television is that it encourages a passive attit ude in viewers instead of an active one. Most popular TV programsencourage an uncritical response, but education requires you to think about what is presented to you, to react to it and in some way to m ake use of it. In addition, passive TV-watching has often taken the pl ace of more active pursuits such as reading, music, playing board gam es and conversation, all of which are more educational than a typical evening of TV.Finally, it seems to be true that television makes it difficult for viewe rs, especially young ones, to distinguish properly between fact and fict ion. This confusion, which is really another kind of uncritical respons e, again works against educational principles.Television has done many good things. It entertains lonely, old and si ck people; it certainly helps countries’ economies by selling products, and can be very informative by bringing news from around the local ity, the country and the world into peoples’homes. However, by ma king people passive and uncritical, television has a negative effect on education.!范文2:There have been many arguments in recent years whether nuclear ene rgy should be used to generate electricity. Do you think nuclear energ y should or should not be used for this purpose in your country Wh ich side do you agree with Use specific reasons and examples to sup port your answer.Before giving my opinion, I think it is important to look at the argu ments on both sides. People who support using nuclear energy to pr oduce electricity usually give some or all of the following reasons. Th e first argument is that it is potentially cheaper than any other way. The second is that other ways of producing electricity require nonrene wable resources, such as coal and oil, and one day these will be used up. This, they say, is not the case if we use nuclear energy. The thi rd reason is more of a political one: some countries do not have the raw materials, such as coal, oil or water, which are needed to genera te electricity and so they have to depend too much on other countrie s.People who attack using nuclear energy for generating electricity gener ally say that it is too dangerous, both now and in the future. They p oint to severe nuclear accidents, such as Chernobyl, and some others in the United States, and say that the effects are so bad that the risk of an accident, even if the risk is very small, is not worthwhile. They also often say that there will be problems in the future of how to store the dangerous waste from old nuclear power stations, which ca n be deadly for thousands of years.As far as my own country is concerned, I believe there are two main reasons why it should not try to use nuclear energy at this time. Fir stly, we have plenty of oil and hydroelectric energy from which to ge nerate electricity. Secondly, if countries like the United States and Rus sia can suffer nuclear accidents, it would be very difficult to guarante e safety in my country. Furthermore, we have many better and more urgent things to do with the money.常用词语与表达法1. Introductory: generally speaking, generally, as a general rule, compara tively speaking, comparatively, in general, in a sense, in one sense, in a way, to some extent, to a certain degree, in my opinion, in my vie w, to my mind, as for me, as far as I am concerned, on a personal level, at an individual level, from a (personal and psychological) persp ective, in some cases, in some respects, on a larger scale, at a local l evel, to take the idea further, to take the above point to an extreme, putting the discussion in a wider context, following the same line of…, traditionally, un fortunately, obviously, undoubtedly, practically spea king, simplistically speaking, economically speaking, financially speaking, in terms of, at the risk of sounding too cold, in a slightly cold calc ulation, at the risk of sounding too direct.2. Comparison: similarly, likewise, in the same way, equally important, l ike, both…and…, the same as, (have…) in common, in a not dissimi lar way(3. Contrast: on the contrary, on the one hand, on the other hand, oth erwise, unlike, in sharp contrast, whereas, rather than, conversely, inste ad, by contrast4. Exemplification: for example, for instance, as an example, as a case in point, as an illustration, such as, namely, that is, like, say5. Enumeraion: first, second, in the first place, initially, first of all, to begin with, to start with, first and foremost, in the second place, nex t, also, besides, furthermore, moreover, in addition, what is more, bey ond that, for one thing, for another, finally, supremely, eventually6. Cause:because…, because of, as, since, for,owing to, due to, on a ccount of, as a result of7. Concession: although, nevertheless, however, but, yet, admittedly, it i s true… but, in spite of, even though, granted that…, at the very wo rse8. Emphasis: chiefly, especially, indeed, in fact, certainly, particularly, to be sure, actually, above all, surely, most important of all, even worse, no doubt, needless to say, more often than not9. Result: thus, so, consequently, hence, therefore, accordingly, as a res ult, for this reason, as a consequence, on that account, it follows tha t…10. Summary: in conclusion, in short, in brief, in summary, on the wh ole, finally, to sum up, to conclude, in a word常用句型·Argumentation1、The idea of… is not without advantages.2、Nonetheless, pound for pound, I reckon that… is more advantag eous.3、My view is that……4、Likewise, common sense tells us that……5、Many people would claim that……6、I also see a more serous reason for preferring to ……7、A, by contrast, is blessed with advantages.8、Another reason why I would usually prefer to …… is that ……9、I can see that many of the advantages of …… seem obvious. (10、What is also worth noticing is that……11、It might also be noted that……12、If we turn our attention to ……,we see that……13、The re is no evidence to suggest that……14、The chief strength of …… is ……15、 A further reason why I advocate an attitude of …… is that ……Exemplification1.I can think of no better illustration of the idea than the example of……2.I can think of no better illustration of the view than the fact of……3.<4.Numerous other examples might be given easily, but these will suffice.5.we may cite a single example of ……6.history presents many examples of ……7.The situation is not rare, it is one of many examples I have encountered.8.one very amusing example of this is ……Conclusion1.From what has been discussed above, we may safely draw the conclusion that ……2.Taking into account all these factors, we may safely reach the conclusion that ……3.Judging from all the evidence offered, we may safely come to the conclusion that ……4.%5.All the evidence supports an unmistakable conclusion that ……6.All the analysis justifies an unshakable view that ……7.All the evidence confirms a sound idea that ……8.Personal experience leads me to the co nclusion that ……9.I agree with the above statement because it seems to me that ……10.A bove all, I have supported the statement that it is better to …… because ……11.T o be fair, I must own up the advantage that ……, but I firmly believe that ……听力模拟题一Question 1-4】Complete the notes below.Write NO MORE THAN THREE WORDS AND/OR A NUMBER f or each answer.Question 5-10 Complete the table below.Write NO MORE THAN THREE WORDS AND/OR A NUMBER f or each answer.》Question 11-13?Complete the sentences below.Write NO MORE THAN THREE WORDS AND/OR A NUMBER f or each answer.RIVERSIDE INDUSTRIAL VILLAGE11 Riverside Village was a good place to start an industry because it had water raw materials and fuels such as and .12 The metal industry was established at Riverside Village by who lived in the area.13 There were over water-powered mills in the area in the eighteenth century.Question 14-23Complete the notes below.Write NO MORE THAN THREE WORDS AND/OR A NUMBER f or each answer.听力模拟题一——答案和听力原文Answer Key1 shopping/ variety of shopping《2 guided tours3 more than 12/ over 124 notice board5 13th February6 Tower of London7 Bristol8 American Museum9 student newspaper10 Yentob11 coal!firewood12 local craftsmen13 16014 cities/ environment15 windy16 humid17 shady/ shaded18 dangerous19 leaves20 ground?21 considerably reduce/ decrease/ filter22 low23 space/ roomAudio ScriptsQuestion 1-4MAN:Good morning.WOMAN: Good morning. How can I help youMAN: I understand that the school organizes…umm, trips to differe nt…@WOMAN: Yes, we run five every month(example): three during weeke nds and two Wednesday afternoon trips.MAN:What sort of placesWOMAN: Well, obviously it varies, but always places of historical inte rest and also which offer a variety of shopping(Q1), because our stud ents always ask about that…and then we go for ones th ere we knowthere are guided tours(Q2), because this gives a good focus for the visit.MAN:Do you travel farWOMAN:Well, we’re lucky here, obviously, because we’re able to say that all our visits are less than three hours drive.MAN: How much do they costWOMAN: Again it varies-between five and fifteen pounds a head, dep ending on distance.MAN: Ah ha…WOMAN: Oh, and we do offer to arrange special trips if, you know, there are more than twelve(Q3) people.MAN: Oh right, I’ll keep that in mind. And what are the times n ormally,WOMAN: We try to keep it pretty fixed so that, that students get to know the pattern. We leave at eight-thirty . and return at six . We figure it’s best to keep the day fairly short.MAN: Oh yes. And how do we reserve a placeWOMAN: You sign your name on the notice board(Q4). Do you kno w where it isMAN:Ah ha. I saw it this morning.WOMAN: And we do ask that you sign up three days in advance so we know we’ve got enough people interested to run it, and we ca n cancel if necessary, with full refund of course.MAN: That’s fine, thanks.Question 5-10MAN:And what visits are planned for this term WOMAN:Right, well I’m afraid the schedule hasn’t been printed o ut yet, but we have confirmed the dates and planed the optional extr a visits which you can also book in advance if you want to.)MAN:Oh that’s all right. If you can just give some idea of the weekend ones so I can, you know, work out when to see friends, et cetera.WOMAN: Oh sure. Well, the first one is St Ives. That’s on the thirt eenth of February(Q5)and we’ll have only sixteen places available ’cos we’re going by minibus. And that’s a day in town with the o ptional extra of visiting the Hepworth Museum.MAN:Oh right…yeah…that sounds good.WOMAN:Then there’s a London trip on the sixteenth of February and we’ll be taking a medium-sized coach so there’ll be forty-five places on that, and, let’s see, the optional extra is the Tower of Lon don(Q6).MAN:Oh, I’ve already been there.WOMAN: After tha t there’s Bristol(Q7) on the third of March. MAN:WhereWOMAN:Bristol…B-R-I-S-T-O-L.MAN:OK….WOMAN:That’s in a different minibus with eighteen places availabl e, oh, and the optional extra is a visit to the . Greet Britain.]MAN:OK…WOMAN: We’re going to Salisbury on the eighteenth of March and that’s always a popular one because the optional extra is Stonehenge, so we’re taking the large coach with fifty seats…MAN:Oh good.WOMAN: And then the last one is to Bath on the twenty-third of March.MAN:Oh yes. Is Bath the Roman cityWOMAN: Yes, that’s right, and that’s in the sixteen-seater minibus. MAN: And where’s the optional visitWOMAN:It’s to the American Museum(Q8)- well worth a visit. MAN:OK, well that’s great, thanks for all that…WOMAN: My pleasure. By the way, if you want more information ab out any of the trips, have a look in the student newspaper(Q9)..MAN: OK.WOMAN: Or, have a word with my assistant; her name is Jane Yento b(Q10) - that’s Y-E-N-T-O-B.MAN: Right, I’ve got that. Thank you very much for all your help. WOMAN:You’re very welcome. I hope you enjoy the trips.Question 11-13Good afternoon everybody and welcome to Riverside Industrial Villag e. To start your visit I’m just going to give you a brief acco unt of the history of the museum before letting you roam about on your o wn. I won’t keep you long. OKNow, from where we’re standing you’ve got a good view of the river over there. And it was because of this fast-flowing water that th is site was a natural place for manufacturing works. The water and th e availability of raw materials in the area, like minerals and iron ore, and also the abundance of local fuels, like coal and firewood(Q11), all made this site suitable for industry from a very early time.Water was the main source of power for the early industries and s ome of the water wheels were first established in the twelfth century, would you believe At that time, local craftsmen(Q12) first built an iro n forge just behind the village here on the bend in the river. By the seventeenth and eighteenth centuries the regions rivers supported mo re than a hundred and sixty(Q13) water mills-and many of these conti nued operate well into the nineteenth century. But then the steam en gine was invented and then the railways came and the centers of ind ustry were able to move away from the rivers and the countryside and into the towns. So, industrial villages like this one became very rare.。
how to draw 笔记
how to draw 笔记英文版How to Draw NotesDrawing notes is an essential skill for students, teachers, and anyone who needs to take down information and organize their thoughts. It helps in retaining knowledge, summarizing lectures, and creating visual aids for better understanding. Here are some tips on how to draw notes effectively:Prepare your materials: Gather a pen or pencil, paper, and any other tools you may need such as highlighters or color pens. Ensure that you have enough space to write and draw comfortably.Brainstorm and outline: Before starting to draw your notes, take a moment to brainstorm and organize your thoughts. Jot down keywords and ideas that will help you structure your notes.Simplify and condense: When taking notes, aim to simplify and condense information. Avoid copying word-for-word from a text or lecture. Instead, summarize key points and ideas in your own words.Use visual aids: Drawing diagrams, charts, and other visual aids can help you better understand and retain information. These aids can also make your notes more interesting and engaging.Highlight key points: Use different colors or markers to highlight key points and important information. This will help you quickly identify important concepts when reviewing your notes later.Practice and refine: Drawing notes is a skill that improves with practice. Don't be afraid to experiment with different techniques and styles until you find one that works best for you.By following these tips, you can create effective and engaging notes that will help you better understand and retaininformation. Drawing notes is a personal process, so feel free to experiment and find a style that works best for you.中文版如何绘制笔记绘制笔记对学生、教师和任何需要记录信息和整理思路的人来说都是一项必不可少的技能。
八不课时作业本英语m4作文
The Power of "Eight No's" Homework inEnglish LearningIn the realm of English education, the concept of"Eight No's" homework has emerged as a revolutionary approach to enhancing student learning. This innovative methodology emphasizes quality over quantity, urging students to focus on eight key principles that guide their homework practices. By adhering to these principles, students can achieve better academic outcomes while also fostering a deeper understanding and appreciation for the English language.The first "No" is no copying. This principle encourages students to think critically and create original work,rather than simply replicating what they have seen or heard. By developing their own ideas and expressions, studentsgain confidence in their abilities and a sense of accomplishment from creating something unique.The second "No" is no late homework. This principle instills a sense of responsibility and accountability in students. It teaches them to manage their time effectivelyand complete tasks on time, a skill that is invaluable in all aspects of life.The third "No" is no cell phones during homework. This principle helps students to focus and concentrate on their work, without the distractions of social media or other digital distractions. By creating a designated learning space that is free from distractions, students can immerse themselves in the task at hand and achieve better results. The fourth "No" is no eating or drinking during homework. This principle promotes a healthy learning environment by encouraging students to take breaks and refocus their attention when needed. It also teaches them to prioritize their learning and avoid multitasking, which can often lead to decreased efficiency and accuracy.The fifth "No" is no rushing through homework. This principle encourages students to take their time and work through each task methodically. By doing so, they can ensure that their work is accurate and complete, rather than rushed and incomplete.The sixth "No" is no skipping questions. This principle challenges students to face their challenges head-on andseek help when needed. By attempting every question, students can identify their areas of weakness and seek assistance to improve their understanding.The seventh "No" is no cheating. This principleinstills a sense of integrity and honesty in students. It teaches them to value their own abilities and efforts, rather than relying on unethical means to achieve success. The eighth "No" is no complaining about homework. This principle encourages students to embrace the challenges and opportunities that homework presents. By viewing homework as a valuable learning tool, students can approach it with a positive attitude and learn from their mistakes.By adhering to the "Eight No's" principles, students can transform their homework experiences into productive and fulfilling learning opportunities. This innovative approach not only improves academic performance but also cultivates a love for learning and a sense of personal growth and accomplishment.**“八不”课时作业本在英语学习中的力量**在英语教育领域中,“八不”课时作业本作为一种革命性的学习方法崭露头角。
如何提升注意力英语作文
How to Improve Attention Span: A Guide forStudentsIn the fast-paced world we live in, it's becoming increasingly difficult to maintain focus and attention.With the constant distractions of smartphones, social media, and other technological advancements, our attention spans are constantly being tested. However, as students, it's crucial that we learn to improve our attention span toexcel academically and personally. This article aims to provide a comprehensive guide for students on how toimprove their attention span.1. **Recognize and Avoid Distractions**: The first step to improving attention span is to recognize and avoid distractions. This could mean turning off notifications on your phone, avoiding social media while studying, orcreating a designated workspace free of any potential distractions. By removing these distractions, you can focus better and improve your concentration.2. **Practice Mindfulness**: Mindfulness is thepractice of being aware of your thoughts, feelings, and surroundings. By practicing mindfulness, you. can **learnBreak to Down focus Tasks on into the Smaller present Ch momentunks and**: avoid O gettingft distracteden by, external we stimuli find. Simple activities like meditation, deep breathing, ourselves and yoga can help you improveyour mindfulness and concentration.3 overwhelmed by large tasks that require a lot of concentration. To overcome this, break down the task into smaller, more manageable chunks. This will help you stay focused and avoid getting distracted by the overall size of the task.4. **Set Clear Goals and Timelines**: Having a clear goal and timeline for your work can help you stay motivated and focused. This will give you a sense of direction and purpose, making it easier to maintain your attention span.5. **Use Active Learning Techniques**: Active learning techniques, such as taking notes, discussing with peers, or teaching someone else, can help you engage more deeply with the material you're studying. This active engagement will improve your attention span and retention of information.6. **Get Enough Sleep**: Lack of sleep cansignificantly impact your ability to focus and concentrate.Make sure you're getting enough sleep every night toimprove your attention span and overall well-being.In conclusion, improving attention span is crucial for students who want to excel academically and personally. By recognizing and avoiding distractions, practicing mindfulness, breaking down tasks into smaller chunks,setting clear goals and timelines, using active learning techniques, and getting enough sleep, you can significantly improve your attention span and concentration. Remember, consistency is key, so make sure to practice these techniques regularly to see improvements in your ability to focus and stay engaged.**如何提升注意力:学生指南**在我们生活的快节奏世界中,保持专注和注意力变得越来越困难。
特教读书笔记
特教读书笔记Reading notes are essential for special education students to enhance their learning and comprehension. The process of taking notes allows students to actively engage with the material, identify key points, and organize information in a way that is meaningful to them. This can help students with learning disabilities such as dyslexia or ADHD to better understand and retain information. 读书笔记对于特殊教育学生来说是必不可少的,可以帮助他们提高学习和理解能力。
做笔记的过程让学生积极参与,识别重点,有助于组织信息,这对于像诵读障碍或者ADHD的学生更好地理解和记忆信息至关重要。
One of the benefits of taking notes is that it can improve students' focus and attention during reading. For special education students who may struggle with focus and attention difficulties, taking notes can serve as a way to actively engage with the text and stay on track. By writing down key points and summarizing information, students can stay engaged with the material and retain important information. 做笔记的好处之一是可以提高学生阅读时的专注力和注意力。
l'm a student of the 8th grade i study
l'm a student of the 8th grade i study摘要:I.介绍- 我是八年级的学生- 我学习中文II.学习动机- 对中文感兴趣- 想了解更多关于中国的文化III.学习过程- 学习拼音- 学习汉字- 练习口语和听力- 阅读中文文章和书籍IV.挑战与困难- 汉字记忆困难- 语法和发音不容易掌握- 缺乏实际对话机会V.学习方法- 制定学习计划- 多听多说多读多写- 参加中文课程和活动- 与母语为中文的人交流VI.收获与展望- 提高了中文水平- 更深入地了解了中国文化- 希望继续学习和提高正文:我是八年级的学生,学习中文已经有一段时间了。
我之所以选择学习中文,主要是因为我对中文产生了浓厚的兴趣,并且我希望能够通过学习中文,了解更多关于中国的文化。
在学习中文的过程中,我面临了许多挑战和困难。
首先,汉字的记忆让我感到非常困扰,因为汉字的笔画和结构非常复杂。
其次,中文的语法和发音也让我感到不容易掌握。
此外,由于我生活的地方并没有很多说中文的人,我很难找到实际对话的机会。
尽管学习过程中遇到了许多困难,但我依然坚持学习。
我制定了详细的学习计划,并且每天都会按照计划进行学习。
我尽量多听多说多读多写,比如看中文电视剧、听中文歌曲、读中文文章和书籍,以及写日记和练习书法。
此外,我还参加了一些中文课程和活动,通过和老师、同学以及其他学习中文的人的交流,我的中文水平得到了很大的提高。
通过学习中文,我不仅提高了自己的中文水平,更深入地了解了中国文化。
我读过很多中文书籍和文章,比如《红楼梦》、《西游记》等,这些作品让我对中国古代的文化和思想有了更深刻的认识。
同时,我也学会了用另一种角度去看待问题,这让我变得更加开放和包容。
展望未来,我希望能够继续学习中文,提高自己的水平,并且有更多的机会去中国,亲自体验中国的风土人情。
学习中文虽然困难重重,但却是值得的。
l'm a student of the 8th grade i study
l'm a student of the 8th grade i study摘要:I.介绍- 年级和学科II.学习经历- 喜欢的科目- 不喜欢的科目- 学习困难- 如何克服困难III.学习方法- 课前预习- 课堂积极参与- 课后复习- 合理安排时间IV.学习目标- 提高学术成绩- 培养兴趣爱好- 为未来做准备V.结论- 学习的意义- 对未来的展望正文:我是一名八年级的学生,正在学习多门学科。
在这篇文章中,我将分享我的学习经历、学习方法和目标。
首先,我喜欢的科目有语文、数学和英语。
这些学科让我感受到了学习的乐趣,也取得了较好的成绩。
而不太喜欢的科目是历史和地理,因为这些科目需要记忆大量的知识点,让我感到有些吃力。
在学习过程中,我遇到了一些困难,如理解某些知识点、解答复杂问题等。
为了克服这些困难,我会请教老师、同学,查阅资料,进行大量的练习。
这样,我逐渐提高了自己的学术水平。
关于学习方法,我认为课前预习、课堂积极参与和课后复习非常重要。
课前预习能让我提前了解课程内容,做到心中有数;课堂积极参与能让我紧跟老师的教学节奏,提高学习效率;课后复习能让我巩固所学知识,查漏补缺。
此外,合理安排时间也是提高学习效果的关键。
我会制定学习计划,确保每天有足够的时间学习、休息和娱乐。
我的学习目标包括提高学术成绩、培养兴趣爱好和为未来做准备。
我希望通过自己的努力,能够在各个科目上取得更好的成绩,为实现自己的人生目标打下坚实的基础。
同时,我也注重培养自己的兴趣爱好,如阅读、画画等,以丰富我的课余生活。
总之,学习对于我来说具有重要的意义。
通过学习,我能够不断提高自己,为未来的生活和事业做好准备。
八下英语学习之友,第四单元作文2024介
八下英语学习之友,第四单元作文2024介Title: My Study Buddy in Eighth Grade English, Unit Four Composition 2024As an eighth-grade student, I have grown to appreciate the importance of having a study buddy in my English class. In particular, during the fourth unit of our English curriculum, I found my study buddy to be an invaluable asset in helping me understand and master the material covered in class.My study buddy, Sarah, and I have been friends since the beginning of the school year. We share a similar passion for learning and are always willing to help each other out when needed. During the fourth unit of our English class, we were studying various types of writing styles, including descriptive writing, narrative writing, and persuasive writing.One of the most challenging aspects of this unit for me was understanding how to effectively use descriptive language in my writing. I struggled with creating vivid and detailed descriptions that would captivate the reader's attention. However, Sarah was able to provide me with guidance and examples from her own writing that demonstrated how to effectively incorporate descriptive language into my own work.In addition to helping me with my writing, Sarah also helped me understand the different elements of narrative and persuasive writing. She explained the importance of creating a compelling plot and engaging characters in narrative writing, as well as how to use evidence and reasoning to support my arguments in persuasive writing.Overall, having Sarah as my study buddy during the fourth unit of English class was instrumental in helping me improve my writing skills and gain a deeper understanding of the material covered. I am grateful for her support and guidance, and I look forward to continuing to work together as study buddies in future units of our English class. Having a study buddy like Sarah has made the learning process more enjoyable and rewarding, and I am confident that our partnership will continue to benefit us both academically in the future.。
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Straight line depreciation method – the simplest and most commonly used method Units-of-production (units-of-activity) method Diminishing-balance (declining-balance) method
3
The Significance of Long Term Assets
Companies invest in long term assets to generate future revenues The purchase and sale of long term assets are often the most significant investing activities of a company
8
The Cost Model
Assets reflected at their carrying amount on the statement of financial position Expensed (depreciated) over the useful life Carrying Amount • Original cost less accumulated amortization and accumulated impairment losses • This does not represent what the asset is worth • Accumulated depreciation is a contra-asset account
4,000 5,000 4,500 3,000
$8,0025,000
$142,000 132,000 31,000 25,000
Ending Book Value
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Accelerated Depreciation Methods
Depreciation Multiply the carrying value of the asset by a fixed percentage Carrying value decreases each year Depreciation expense decreases each year
Year 10
62,500 units
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Units of Production Method
Depreciation Expense per = Unit = = Estimated Total Units of Output 62,500 units Cost - Residual Value
$150,000 - $25,000 $2.00 per unit
Change the oil in the truck
FINANCIAL ACCOUNTING
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Valuation of PP & E
An asset represents future economic benefits: Used to generate future revenue through sales of products or services Benefits received over several future periods Under IFRS there are two valuation models Cost Model – only model allowed under ASPE Revaluation Model
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Depreciation Calculations
Data: January 1, 2016 company buys equipment for $150,000. Estimated useful life is 10 years and estimated residual value is $25,000. The company has a December 31, year end.
Purchase price less an rebates or discounts Non refundable taxes and import duties on the purchase price Legal costs associated with the purchase Shipping or transportation costs Site preparation, installation and set up costs
FINANCIAL ACCOUNTING
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Straight-Line Method
Allocates the cost evenly over the life of the asset Advantage is simplicity
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Straight-Line Method
Depreciation = Expense = Original Cost - Estimated Residual Value Estimated Useful Life 10 years $150,000 - $25,000 = $12,500 per year
John Wiley & Sons Canada, Ltd. ©2011 10/26/2015 8:48 AM
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Subsequent Costs
Costs incurred after an assets purchase will be treated in one of two ways:
Capitalized – or added to the cost of the asset
Most long term assets are subject to depreciation and amortization
An asset purchase represents a cash outflow An asset sale represents a cash inflow
There are three main categories of long term or capital assets:
Property, plant and equipment – these are tangible assets that have physical presence and includes land, buildings and machinery Intangible assets – these are intangible assets without physical presences and includes trademarks, patents and copyrights Goodwill – which arises when two businesses are combined
Estimated residual value Estimated useful life Depreciable amount
Depreciable
amount = Cost – Estimated Residual Value
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Depreciation Methods
The three most common deprecation methods include:
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Carrying Amount or Book Value
FINANCIAL ACCOUNTING
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Depreciation
Except for land, costs that are capitalized will be expensed in future periods through the depreciation process In order to depreciate PP&E must know the following:
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Straight-Line Method
Year 1 2 … 9 10 Beg. Book Value $150,000 137,500 50,000 37,500
Depreciation Schedule
Depreciation Ending Book Expense Value $12,500 $137,500 12,500 125,000 12,500 12,500 $125,000 37,500 25,000
Understanding
FINANCIAL ACCOUNTING
Canadian Edition
LONG-TERM ASSETS
Prepared by: Rosalie E. Harms, CMA
CHAPTER 8
John Wiley & Sons Canada, Ltd. ©2015
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Various Types of Long Term Assets
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Basket Purchases
Sometimes a group of assets is acquired for one price and the cost must be allocated to the individual assets. The cost is split among the assets on the basis of the relative fair market values For example, land, a building and some equipment were purchased for $600,000. Appraised fmv were: land $200,000, building $350,000, equipment $250,000