关系副词引导的定语从句.doc

关系副词引导的定语从句

关系副词的用法
关系副词
指代
在从句中的作用
when (=at/in/on /during which)

时间状语
where (=in/at /on/under which)

地点状语
why (=for which)

原因状语

一.关系副词where引导的定语从句。
where引导的定语从句其先行词往往是表示地点的名词。
1. China is the only country where wild pandas can be found.
2. This is the house where I lived two years ago.
知识拓展：
如果定语从句分别修饰point, situation, stage, condition和case, position 等表示抽象意义的词，常用where / prep + which引导，意思是“到了某种地步，在某种境况中”。
I’ve come to the point where I can’t stand him.
I have reached a point in my life where I am supposed to make decisions of my own.
练一练
1. It’s helpful to put children in a situation  _______ they can see themselves differently.   
2. Life is like a long race _____we compete with others to go beyond ourselves.
3. They will fly to Washington, ___ they plan to stay for two or three days.
二．关系副词when引导的定语从句
when引导的定语从句其先行词往往是表示时间的名词。
The time when I first met Nelson Mandela was a very difficult period of my life.
Ｉcan’t forget the year when I studied English in Beijing University.
练一练：
1. Because of the financial crisis, days are gone _____ local 5-star hotels charged 6,000 yuan for one night.
2. We went through a period ___ communications were very difficult in the rural areas.
3. Occasions are quite rare _____ I have the time to spend a day with my kids.
三．关系副词why 引导的定语从句。why引导的定语从句其先行词是reason。
The reason why he didn’t come to the party is that he didn’t want to see Jane.
Can you tell me the reason why you are late?
练一练
1) The reason ________he didn’t come was that he was ill.
2) The reason __________ he explained is not true.
3) The reason ___ he was absent was ___ he had a bad cold.
四．“介词+ 关系代词”引导的定语从句:介词后的关系代词只能是which （指物）whom（指人）
介词选择的原则：
一） 介词根据从句谓语动词的搭配习惯而确定

on which I spent 5 yuan .
for which I paid 5 yuan .
This is the book from which I learnt a lot.
about which Tom often talks
二）. 介词根据先行词的搭配习惯而确定
I remember the day on which I joined the Party.
the days during which I lived here.
the month in which I stayed there.　
三）. 介词根据从句所表达的意义而确定
My computer, without which I can’t play computer games, crashed yesterday.
Learning a country’s culture is like opening a window, through which you can know about that country better.
练一练
1. Gun control is a subject _____ Americans have argued for a long time.
2. The house I grew up ____ has been taken down and replaced by an office building.
3. Tom received training in a computer for one year , _______ he found a job in a big company.
4. We saw several natives advancing towards our party, and one of them came up to us, ____ we gave some bells and glasses.
5. He paid the boy $10 for washing ten windows, most of ____ hadn’t been cleaned for ten years.
五．定语从句与其他从句的比较
1. 非限制性定语从句和单句/并列句的比较
He has two sons. Both of_____ are teachers. （ 句）
He has two sons, and both of ______are teachers. （ 句）
He has two sons; both of _____are teachers. （ 句）
He has two sons, both of _______are teachers. （ 句）
练一练：
1. Do you think such a place ____ you speak of is worth visiting?
2. He promised to come to see me on purpose on Sunday, _____ I doubt very much.
3. There is a lake near our schoolyard, _____ depth is out of your expectation.
4. ——Do you have anything in mind _____ you’d like for supper?
——Well, anything is Ok for me.
5. The house in _______ he used to live has turned into a library.
6. Students in our school, most of _____ are from the south of China, enjoy rice very much.
7. Can you think of a situation ______ this idiom is used?
8. ____ is often the case, teachers in our school usually return to school on Sunday evenings.
9. Which is the road _____ leads to the village ______ you were born?
10. The newcomer is from Jiangxi, _____ I can tell from his accent.
11. Alec asked the policeman _____ he worked to contact (联系) him whenever there was an accident.(上海)
12. We are living in an age _____ many things are done on computers. (北京)
13. I can think of many cases _____ students obviously knew a lot of English words and expressions but couldn’t write a good essay. (上海)
14. The English play _____ my students acted at the New Year’s party was a success. (安徽)
15. The old scientist, for _____ life was hard in the past, still works very hard in his eighties. 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)