1、定语从句1. 基本知识精讲 在复合句中修饰名词或代词的从句叫做定语从句。被定语从句修饰的名词或代词叫先行词。用来引导定语从句的词叫关系词(分为关系代词和关系副词)。定语从句一般放在先行词之后。如:This is the engineer who will give us a talk on science. 先行词 关系词 定 语 从 句一、由关系代词引导的定语从句英语中的关系代词有who, whom, whose, which, that 和as。它们的用法如下:1. who,whom的用法 who 和 whom 指人,在从句中分别作主语、宾语。作动词宾语时常被省掉。在口语中可用who代替w
2、hom。 The young worker who invented this tool is her brother.This is the boy (whom) I helped.2. which的用法 which指物,在从句中作主语或宾语,作宾语是在非正式语体中可以省略。如:The factory which produces these cars is very large.This is the book (which) you want.3. whose 的用法 whose指人或物,在从句中作定语,不可省略。Whose有时可用of which替换。如:Do you live in
3、the room whose window opens to the west?This is the student whose pronunciation is the best in our class.4. that的用法 that既可指人,也可指物,在从句中作主语或宾语。作宾语时,在非正式语体中常省略。如:There were once six blind men that/ who lived in a village in India.Wheat is a plant that/ which is grown in the north of China.The letter (t
4、hat) I received was from my father.注意 只能用关系代词that的场合that既可以指人也可以指物,但在下列场合,要用that,而不用which或who。1. 先行词是不定代词all,anything,everything,nothing,much,little,few,any等时,只能用that。如:Thats all that I want to say.Everything that the parents do is for the good of their children.2. 先行词被all,any,no,the only,the very(恰
5、好),little,few等词修饰时。如:Thank you for giving me the very book that Im looking for.He is the only person that was present at the meeting.I have read all the books (that) you gave me.3. 指物的先行词被形容词的最高级或被序数词修饰时。如:This is the best film that has been shown this year.I like the second football match that was
6、held last week.4. 先行词中既有人又有物时。如:The hero has saved the horse and its rider that fell into the river.He talked about the school and the teachers that he had visited.5. 当先行词为the way,the time,the period等时,但that通常被省略。如:I dont like the way (that) you speak to her.This is the last time (that) I shall help
7、 you.6. 在which或who引导的特殊疑问句中,为避免重复用that引导取代which或who。用which不用that的情况 1.在引导非限定性定语从句时。 (错)The tree, that is four hundred years old, is very famous here. 2.先行词指物,且介词后 We depend on the land from which we get our food. We depend on the land that/which we get our food from. 3.先行词本身是that时 I dont that which
8、he did.二、关系副词引导的定语从句英语中的关系副词有when,where,why等。在定语从句中充当状语,一般不可省略。1. when的用法 when指时间、修饰表示时间的先行词,在定语从句中作时间状语,相当于at/ in/ on which。如:How can I forget the day when (=on which) I joined the Youth League?I thought of the days when (=in which ) we studied together.He came at a time when the students needed hi
9、m.2. where的用法 where指地点,修饰表示地点的先行词,在定语从句中作地点状语,相当于in/ on/ at which。如:This is the farm where (=on which) my grandfather once worked.That is the place where (=in which) we lived two years ago.3. why的用法 why指原因,修饰名词reason,在定语从句中作原因状语,相当于for which。如:I dont know the reason why (=for which) you get so angry
10、 with me.Do you know the reason why he was late for school?注意 表示时间、地点的名词后关系词的选用当先行词是表示时间、地点的名词时,有时用when/ where,有时用that/ which引导定语从句。这时要根据从句的谓语动词是及物的还是不及物的而定。如果是及物动词就用that/ which(作从句的主语或宾语);如果是不及物动词,就用when/ where(作从句的状语。)试比较:This is the house where he lived last year.This is the house that/ which he
11、visited last year.I thought of the happy days when I stayed in Beijing.I have never forgotten the days that/ which we spent together.三、练习练习一(一) 用关系代词或关系副词将下列每对句子连成一个复合句。1. The boy is my younger brother. He was here a minute ago. (who)2. The old man is a professor. He teaches chemistry in a college.
12、(who)3. Beijing Hotel is near Tian An Men Square. The foreign visitors live there. (where)4. The woman is here now. You were talking about her. (who)5. This is the hall. We listened to the report in it the other day. ( where )6. The car was going 90 miles an hour. The car just passed us. (which)7. T
13、he man was my uncle. The man waved to us. (who)8. I enjoyed reading the book. You gave me a book last week.(which)9. I prefer the subject. The subject is science.(which)10. I spoke to the man. The man is a professor.(who)(二) 用适当的关系代词或关系副词填空1. The house _ we live in is very big.2. The boy _ is wearin
14、g the black jacket is very clever.3. This is the present _ he gave me for my birthday.4. The man _ talked to you just now is an engineer.5. He talked about the teachers and schools _ he had visited.6. There is nothing in the world _ can frighten him.7. She wears a gold ring, _ is very uncommon in ou
15、r class.8. We visited a factory _ makes toys for children.9. Is this the place _ your father once lived?10. Ill never forget the days _ I joined the League.练习二一、单项填空1. -Who is the man _ was talking to our English teacher?-Oh! Its Mr Baker, our maths teacher.A. he B. that C. whom D. which 2. I hate t
16、he people _ dont help others when they are in trouble.A. who B. which C. they D. where3. The foreigner(外国人) _ visited our school is from Canada.A. which B. when C. who D. whom4. George Mallory was an English school teacher _ loved climbing.A. who B. whom C. he D. which5. This is the place _I have ev
17、er visited.A. there B. when C. where D. which6. Nobody knows the reason _ she didnt come to the meeting.A. that B. which C. why D. when7. The moon is a world _ there is no life.A. that B. which C. where D. why8. He has forgotten the day _ he arrived.A. when B. where C. that D. which9. He still remem
18、bers the days _ he spent with your family.A. when B. where C. that D. on which10. Mr. White, _ car had been stolen, came to the policeman.A. who B. that C. whose D. which11. He got to the village _ his family once(曾经) lived.A. that B. which C. when D. where12. This is the house _ I want to buy.A. in
19、 which B. that C. whose D. where13. This is the house _ our beloved Premier Zhou once lived and worked.A. which B. that C. when D. where14. He didnt tell me the place _ he was born.A. that B. which C. when D. where15. He lived in a small village, _ was a long way from the railway station.A. that B.
20、which C. where D. when16. I work in a business _ almost everyone is waiting for a great chance.A. how B. which C. where D. that17. Helen was much kinder to her youngest son than to the others, _, of course, made the others envy him. A. who B. that C. what D. which18. American women usually identify
21、their best friend as someone _ they can talk frequently.A. who B. as C. about which D. with whom19. The film brought the hours back to me _ I was taken good care of in that far-away village.A. until B. that C. when D. where20. The famous scientist grew up_ he was born and in 1930 he came to Shanghai
22、.A. when B. whenever C. where D. wherever21. A story goes _ Elizabeth I of England liked nothing more than being surrounded by clever and qualified noblemen at court.A. when B. where C. what D. that22. The Parkers bought a new house but _ will need a lot of work before they can move in.A. they B. it
23、 C. one D. which23. Is this factory _ you worked at?A. the one B. which C. that D. where24. Is this the factory _ you worked?A. where B. which C. that D. the one25. -Does the teacher know everybody _ planted the trees?-Yes, he does.A. which B. whose C. where D. who26. The letter _ I received from hi
24、m yesterday is very important.A. who B. where C. what D. that27. -Where is the scientist _ gave us the talk yesterday?-He has gone back to Qinghua University.A. whom B. who C. whose D. which28. I hate people _ talk much but do little.A. whose B. whom C. which D. who29. Do you know a boy _ sister is
25、a nurse in a hospital?A. who B. that C. whom D. whose30. Is there a shop near here_ we can buy vegetables and fruits?A. which B. when C. who D. where 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。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
26、。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。XD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。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
27、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,XK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。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。Q企业职工的医药费、
28、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。 S生产车间耗用的材料,全部计入“直接材料”成本项目。 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。XY以应付票据去偿付购买材料的费用,是成本性支出。XY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。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。XZ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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