典范英语8-6.doc

Blackbones Saves the School布莱克博恩拯救学校
Part 1
It was the first day of term at Abbey Park School. Class 4 sat in the neat rows. They sat up straight. Nobody talked or picked their nose. The Head, Miss Lupin, had told them to wait quietly for their new teacher.
Suddenly the door flew open. The new teacher strode in .He had a black patch over one eye and a sword at his belt. His beard hung in thick dark curls.
‘Ahoy, mates! The name’s Blackbones , Captain Blackbones!’ he bellowed.
Blackbones sat down on top of his desk. He kicked off his black boots, showing a hole in one sock.
Class 4 gasped as he pulled out his sword—and used it to sharpen a pencil.
He pointed at Yasmin.
‘You, matey, what lesson is it?’
‘Please Captain, geography.’
Blackbones stroked his beard.
‘ Ge-og-ruffy. Never heard of it. We’ll start with Art.’
Lessons began. They painted a skull and crossbones on the classroom door. With their rulers, they practiced sword fighting.
Blackbones winked. ‘Now you looks like proper pirates. Let’s sail for the sea.’
‘The sea’s miles away,’ said Adrian.
‘And Miss Lupin doesn’t let us go on trips,’ said Yasmin.
Tara had an idea.
‘What about the school swimming pool?’
‘Just the job! Set sail for the swimming pool!’ roared Blackbones. He was enjoying himself. Teaching was far more fun than he’d expected
Miss Lupin was in the swimming pool with Class 3 when the door burst open.
‘Captain Blackbones…!’ she began. But it was too late. Blackbones ordered his pirates forward. ‘Enemy ahoy!’
Miss Lupin watched in horror as the pirates of Class 4 charged past her. They didn’t even stop to change into their swimsuits. They jumped straight into the pool yelling, ‘Yo ho ho!’
Class 3 threw rubber rings at the pirates. The pirates threw back plastic floats. Blackbones was everywhere, waving his sword and shouting orders. It was just like the good old days.
Part 2
All of a sudden Miss lupin’s whistle split the air. Most of Class 3 were up on the diving board. The pirates were about to make them walk the plank.
Blackbones pointed to his class .Rattle me cutlass, Miss lupin. Did I teach‘em well or not?’
Miss Lupin turned to him with a face as black as thunder.
‘Get those children down this minute!’ She ordered.‘And you, Captain ,I want to see you in my office right away.’
Blackbones spent all afternoon in Miss Lupin’s office. When he came back he threw his hat on the floor.
‘Barnacles!’ he muttered.
Tara and Yasmin had waited behind to see him.“What happened? What did Miss Lupin say ?” they asked.
‘I’ve got to go ,shipmates,’ said Blackbones sadly .
‘You mean Miss Lupin has sacked you? After only one day ?’
The girls couldn’t believe it
Blackbones sighed.‘ I guess I’m no use as a teacher.’
‘You’re the best teacher we’ve ever had ,’said Yasmin.
Blackbones put on his hat.
‘Kind of you to say so ,maties . But I’ve got to go by the end of the week ,right after the school fair.’
Tara and Yasmin walked away sadly .If only they hadn’t fought Class 3 in the swimming pool. Now Blackbones was going .And they would never get a teacher like him again.
As they passed Miss Lupin’s office they heard voices inside.‘We need ￡10,000—and that’s just to mend the roof!’ sighed Miss Lupin .
‘This school was started by my Great Aunt Amelia. It’s been here two hundred years. Now I’ll have to close it down .’
‘Maybe the school fair will go well this year ?’ said Miss Punter ,the games teacher.
Miss Lupin shook her head .‘It will take a miracle to make ￡10,000.’
The two girls were listening outside Tara grabbed Yasmin’s arm .‘That’s it!’She said .‘That’s how we’ll save the captain!’
Next day Tara explained her idea to the rest of Class 4.
All they needed was a way to make ￡10,000 at the school fair. The school would be saved. And Miss Lupin would be so pleased, she would give Blackbones back his job.
‘We could sell cakes I can them in cookery.’ said Fiona .
‘Your cakes are like lumps of rock,’ said Mungo .
‘Let’s kidnap Miss Lupin .We could demand ￡10,000 set her free,’ said Adrian .
But no one could see anyone paying 10p for Miss Lupin , let alone ￡10,000.
Blackbones looked up. He was mending the hole in his sock.
‘Tea and cakes are for old folk,’ he said ‘Give me the sea breeze in my hair and a treasure map in my hand. That’s the life for a pirate.’
Tara jumped up and clapped her hands.
‘That’s it ! A treasure hunt .Great idea, Captain!’
‘But we haven’t got any treasure.’ Yamin said .
‘We don’t need any .We’ll just sell lots of maps. Each map will show the treasure in a different place. That’ll keep people digging all day.’ Said Tara .
Part 3
The day of the school fair arrived. Miss Lupin greeted the crows. She hoped they would spend lots of money.
‘But we’ll never make 10,000,’she sighed. I’ll have to close the old school down. What would Great Aunt Amelia say?’
She passed the stall run by Class 4.
Captain Blackbones was standing on a box. ‘Find the buried treasure!’ he was shouting. ‘Have a go, matey! Buy a map and dig for pirate gold!’
‘What a good idea!’ said an old lady. ‘You look just like a real pirate.’
Adrian and Yasmin were selling treasure maps. On every map was a skull and crossbones. An X marked where the treasure was. Blackbones had drawn the maps himself and they were selling like hot cakes.
‘I thought I told you to forget about pirates,’ said Miss Lupin crossly.
‘It’s a pirate treasure hunt,’ said Tara. It was the Captain’s idea.’
Miss Lupin glared at Blackbones.
‘Buried treasure! Stuff and nonsense! The sooner you’re out of this school the better.’
But the treasure hunt was the star of the fair. Everywhere Miss Lupin went she saw people puzzling over treasure maps. It was only later that they began digging.
Mr Bliss, the music teacher, came running up. ‘Miss Lupin….it’s the games field,’ he panted. ‘Come and look.’
Miss Lupin went with him. The games field had gone. In every corner people were digging for buried treasure.
It was the same story on the front lawn .Dads with pick axes had started on the car park. Some were even taking up the floor in the school hall.
Miss Lupin sat down on the grass. She felt ill. Her school looked as if it had been bombed.
‘Excuse me,’ said a man with a spade. ‘Would you mind moving? I want to dig for treasure there.’
Miss Lupin went to look for Blackbones.
She found him counting out money.
‘Rattle me cutlass! We made over 100!’
He showed her the money. But Miss Lupin’s face had gone purple.
‘Look what you’ve done to my school! It’s ruined! Ruined!’
She swing her handbag. Blackbones dodged. He wasn’t used to fighting hopping mad headteachers .
Just then, Miss Punter the games teacher came running up. Her face was caked in dirt and she was holding a silver box.
‘Miss Lupin! Look, I found it! The buried treasure!’ she cried.

‘But there wasn’t any……’Yasmin started to say. Tara tried to shut her up.
Miss Punter opened the sliver box. Everyone gasped. Inside were sparking jewels and necklaces.
‘The treasure map led me straight to them,’ said Miss Punter, ‘Just as it said, X marked the spot.’
Miss Lupin read the name inside the silver box. ‘Great Aunt Amelia! These are her jewels! I always knew she’d hidden them somewhere.’
She turned to Captain Blackbones.
‘You clever, clever man. But how did you know where they were?’
For a moment Blackbones was lost for words. Then he gave Miss Lupin a wink. ‘I felt it in me bones,’ he said.
The school was saved. The money from the jewels paid for all the repairs. Miss Lupin had the roof mended. Miss Punter got a new games field.
And as for Blackbones, the pirate teacher, Miss Lupin gave him a new job teaching the children to sail.
This week he took all of Class 4 out in a boat called Salty Sal. They were last seen heading out to sea with the skull and crossbones flying from the mast.
Blackbones was at the wheel, the sea breeze in his hair and a treasure map in his hand. Who knows when they will be back?’
3、通过活动，使学生养成博览群书的好习惯。
B比率分析法和比较分析法不能测算出各因素的影响程度。√
C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。Ｘ
C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错
C产品的实际生产成本包括废品损失和停工损失。√
C成本报表是对外报告的会计报表。×
C成本分析的首要程序是发现问题、分析原因。×
C成本会计的对象是指成本核算。×
C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。√
C成本计算方法中的最基本的方法是分步法。X
D当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本
中。×
D定额法是为了简化成本计算而采用的一种成本计算方法。×
F“废品损失”账户月末没有余额。√
F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。Ｘ
F分步法的一个重要特点是各步骤之间要进行成本结转。(√)
G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错
G工资费用就是成本项目。(×)
G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对
J计算计时工资费用，应以考勤记录中的工作时间记录为依据。(√)
J简化的分批法就是不计算在产品成本的分批法。(×)
J简化分批法是不分批计算在产品成本的方法。对
J加班加点工资既可能是直接计人费用，又可能是间接计人费用。√
J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，X
K可修复废品是指技术上可以修复使用的废品。错
K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。Ｘ
P品种法只适用于大量大批的单步骤生产的企业。×
Q企业的制造费用一定要通过“制造费用”科目核算。Ｘ
Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。Ｘ
S生产车间耗用的材料，全部计入“直接材料”成本项目。Ｘ
S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作×)
W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对
Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对
Y引起资产和负债同时减少的支出是费用性支出。X
Y以应付票据去偿付购买材料的费用，是成本性支出。X
Y原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。Ｘ
Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差异，因此更换各因索替换顺序，不会影响分析的结果。(×)
Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对
Z直接生产费用就是直接计人费用。X
Z逐步结转分步法也称为计列半成品分步法。√

A按年度计划分配率分配制造费用，“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。
A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)

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