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Financial Accounting, 7e

Harrison/Horngren

Test Item File

Chapter 5: Short-Term Investments & Receivables

5.1-1 A debt instrument is shown on the creditor’s balance sheet as a liability. The same instrument is shown

on the debtor’s balance sheet as an as set.

Answer: False LO: 5-1 Diff: 2 EOC: S5-1

5-1-2 Marketable securities are investments that a company is holding as a short-term investment.

Answer: True LO: 5-1 Diff: 2 EOC: S5-2

5.1-3Short-term investments may be divided into held-until-sold securities, trading securities and available-for-

sale-investments.

Answer: False LO: 5-1 Diff: 2 EOC: S5-2

5.1-4 Trading securities are considered to be long-term investments.

Answer: False LO: 5-1 Diff: 2 EOC: S5-1

5.1-5 Trading securities are reported on the balance sheet at their market value.

Answer: True LO: 5-1 Diff: 2 EOC: S5-1

5.1-6 AVX Co. has an investment in BYG Co. that is classified as a trading security. The purchase price was

$50,000, and the market value is now $62,000. AVX has a realized gain of $12,000 on this investment.

Answer: False LO: 5-1 Diff: 2 EOC: S5-2

5.1-7 Unrealized gains and losses on held-to-maturity securities are reported as part of current income.

Answer: False LO: 5-1 Diff: 2 EOC: S5-3

5.1-8 A bank lockbox is a method of establishing separation of duties with respect to payments.

Answer: False LO: 5-1 Diff: 2 EOC: P5-56B

5.1-9 Trading investments are reported on the balance sheet at their _________ value.

A. market

B. investment

C. market or investment

D. fair

Answer: A LO: 5-1 Diff: 2 EOC: S5-1

5.1-10 The reason for unrealized gains on trading investments is:

A. market value is less than fair value.

B. fair value is less than market value.

C. fair value equals market value.

D. because the investment has not been sold.

Answer: D LO: 5-1 Diff: 2 EOC: S5-3

5.1-11 All investments not classified as trading securities or held-to-maturity securities are classified as:

A. debt securities.

B. equity securities.

C. marketable securities.

D. available-for-sale securities.

Answer: D LO: 5-1 Diff: 1 EOC: S5-3

5.1-12 The purpose of owning trading securities is to:

A. increase cash reserves.

B. hold for a long-term period.

C. sell the investment for more than its cost.

D. sell the investment to off-set net income.

Answer: C LO: 5-1 Diff: 2 EOC: S5-1

5.1-13 All trading securities are classified as:

A. current assets.

B. long-term assets.

C. equity securities.

D. available-for-sale securities.

Answer: A LO: 5-1 Diff: 2 EOC: S5-1

5.1-14 Trading securities are reported on the balance sheet at:

A. original purchase price.

B. current market value.

C. amortized cost.

D. historical cost adjusted for investment income.

Answer: B LO: 5-1 Diff: 2 EOC: S5-1

5.1-15 Unrealized gains or losses on trading securities are reported on:

A. the income statement.

B. the balance sheet.

C. the statement of cash flows.

D. none of the financial statements.

Answer: A LO: 5-1 Diff: 2 EOC: S5-3

5.1-16 An unrealized loss on a marketable security means that the:

A. value of the security at the time of sale exceeded the historical cost of the security.

B. current market value of the security exceeds its original cost.

C. historical cost of the security is less its current market value.

D. historical cost of the security exceeds its current market value.

Answer: D LO: 5-1 Diff: 2 EOC: S5-3

5.1-17 When a company sells a trading investment, the gain or loss on the sale is reported in the:

A. revenues section of the income statement.

B. short-term investments section of the balance sheet.

C. other revenue, gains, and losses section of the balance sheet.

D. other revenue, gains, and losses section of the income statement.

Answer: D LO: 5-1 Diff: 2 EOC: P5-55B

5.1-18 Trading securities purchased for $400,000 were valued at $410,000 at the end of the year. The adjusting

entry to record this difference included a credit to:

A. Retained Earnings.

B. Unrealized Gain on Investments.

C. Short-term Investments.

D. No adjusting entry is required.

Answer: B LO: 5-1 Diff: 2 EOC: P5-55B

5.1-19 Trading securities purchased in 2008 for $85,000 were valued at $80,000 on December 31, 2008. The

securities were sold at the beginning of 2009 for $83,000. The 2009 income statement should report a(n):

A. realized loss of $2,000.

B. realized gain of $3,000.

C. unrealized loss of $5,000 and a realized gain of $3,000.

D. unrealized gain recovered of $3,000.

Answer: B LO: 5-1 Diff: 2 EOC: P5-55B

5.2-1 Notes receivable collected in installments can appear on a balance sheet as both a current asset and a

current liability.

Answer: False LO: 5-2 Diff: 2 EOC: S5-11

5.2-2 Trade receivables are amounts to be collected from customers from the sale of inventory.

Answer: False LO: 5-2 Diff: 1 EOC: S5-11

5.2-3 Subsidiary records provide no information about control accounts.

Answer: False LO: 5-2 Diff: 1 EOC: S5-11

5.2-4 Under the allowance method, the entry to record the estimated bad debts for the period includes a debit to

Accounts Receivable.

Answer: False LO: 5-3 Diff: 2 EOC: S5-5

5.2-5 Notes receivable that are paid in installments are classified ___________ on the balance sheet.

A. always as current assets

B. always as long-term assets

C. as current assets if the final payment will be made in the current period

D. as a current asset if the amount is to be collected in the current period, and the remainder is a long-

term asset

Answer: D LO: 5-2 Diff: 2 EOC: P5-49A

5.2-6 On December 31, 2007, installment notes receivable totaled $54,000. Of this amount $40,000 will be

collected in 2008. The remainder will be collected in 2009. How should these notes be classified on the balance sheet?

A. Current assets are $40,000 and long-term assets are $14,000.

B. Current assets are $54,000 and long-term assets are $0.

C. Current assets are $0 and long-term assets are $54,000.

D. Current assets are $40,000 and long-term assets are $54,000.

Answer: A LO: 5-2 Diff: 2 EOC: P5-49A

5.2-7 One method of establishing proper internal control over collections of accounts receivable is to:

A. set up a petty cash fund.

B. make all disbursements by cash.

C.establish a bank lock box.

D.designate an authorized check signer.

Answer: C LO: 5-2 Diff: 2 EOC: P5-56B

5.2-8 Under a lockbox system, customers’ payments are initially received by the company’s:

A. accounts receivable department.

B. mail room clerk.

C. receiving department.

D. bank.

Answer: D LO: 5-2 Diff: 2 EOC: P5-56B

5.2-9 A ledger that contains a separate account for each customer is called an accounts receivable:

A. general ledger.

B. trade ledger.

C. control ledger.

D. subsidiary ledger.

Answer: D LO: 5-2 Diff: 2 EOC: E5-19

5.3-1 Uncollectible Accounts expense is used to record the bad debts expense for the period.

Answer: True LO: 5-3 Diff: 2 EOC: S5-5

5.3-2 If the Allowance for Uncollectible Accounts has a credit balance of $500 and the estimated sales for next

year are $800,000, and the historical bad debt percentage has been 2%, the adjusting journal entry amount should be $15,500.

Answer: False LO: 5-3 Diff: 2 EOC: S5-6

5.3-3 The allowance method of accounting for bad debts records collection losses on the basis of historical

collection patterns, rather than waiting to determine which customers will not pay.

Answer: True LO: 5-3 Diff: 2 EOC: S5-6

5.3-4 Under the direct write off method, the entry to write off an account that has been deemed uncollectible

has no impact on the net income of the firm.

Answer: False LO: 5-3 Diff: 3 EOC: E5-22

5.3-5 Using the direct write-off method, an account with a balance of $875 would be a debit to Uncollectible

Accounts Expense for $875 and a credit to Accounts Receivable for $875.

Answer: True LO: 5-3 Diff: 2 EOC: S5-22

5.3-6 When preparing financial statements, the allowance method is preferred over the direct write off method

because it is more accurate.

Answer: True LO: 5-3 Diff: 2 EOC: P5-59B

5.3-7 There are two basic ways to estimate uncollectibles—the direct write off method and the allowance

method.

Answer: False LO: 5-3 Diff: 2 EOC: P5-59B

5.3-8 The maturity value of a note is the sum of the principal amount of a note less the interest due at maturity.

Answer: False LO: 5-3 Diff: 1 EOC: S5-10

5.3-9 The two accepted methods of recording bad debts are the:

A. allowance method and the direct write-off method.

B. receivables method and the aging method.

C. allowance method and the aging method.

D. direct write-off method and the percentage-of-sales method.

Answer: A LO: 5-3 Diff: 2 EOC: P5-51A

5.3-10 The two methods of estimating uncollectible receivables are the:

A. aging-of-receivables method and direct write-off method.

B. percent of sales method and the aging-of-receivables method.

C. allowance method and the direct write-off method.

D. percent of sales method and the direct write-off method.

Answer: B LO: 5-3 Diff: 2 EOC: P5-51A

5.3-11 Allowance for Uncollectible Accounts is classified as:

A. a contra-expense account.

B. a contra-revenue account.

C. a contra-asset account.

D. none of the above.

Answer: C LO: 5-3 Diff: 2 EOC: P5-51A

5.3-12 Which account shows the amount of accounts receivable that the business does NOT expect to collect?

A. Sales Returns and Allowances

B. Unearned Accounts Receivable

C. Allowance for Uncollectible Accounts

D. Uncollectible Accounts Expense

Answer: C LO: 5-3 Diff: 2 EOC: P5-51A

5.3-13 Net accounts receivable is calculated as:

A. sales less sales returns and allowances.

B. accounts receivable plus allowance for uncollectible accounts.

C. accounts receivable less allowance for uncollectible accounts.

D. accounts payable plus allowance for uncollectible accounts.

Answer: C LO: 5-3 Diff: 2 EOC: QC 7

5.3-14 The net realizable value of accounts receivable is the:

A. amount the company can collect from a factor when the receivables are sold.

B. amount remaining after uncollectible accounts are written off.

C. amount the company expects to collect from customers.

D. amount the company expects to pay to creditors.

Answer: C LO: 5-3 Diff: 2 EOC: QC 7

5.3-15 The percent-of-sales method of computing uncollectible accounts is used for:

A. interim statements because it is more accurate than the aging method.

B. annual statements because it is more accurate than the aging method.

C. interim statements because it is easier than the aging method.

D. annual statements because it is easier than the aging method.

Answer: C LO: 5-3 Diff: 2 EOC: P5-52A

5.3-16 Under the allowance method for estimating uncollectible accounts, the entry to write off an account:

A. increases Allowance for Uncollectible Accounts, thus decreasing net realizable value.

B. increases both Accounts Receivable and Allowance for Uncollectible Accounts, thus decreasing net

realizable value.

C. decreases Accounts Receivable, thus decreasing net realizable value.

D. has no effect on net realizable value.

Answer: D LO: 5-3 Diff: 2 EOC: S5-6

5.3-17 The entry to write off an account under the allowance method for estimating uncollectible accounts:

A. reduces total assets.

B. reduces net income.

C. has no effect on total assets or net income.

D. increases net income.

Answer: C LO: 5-3 Diff: 2 EOC: S5-6

5.3-18 Under the allowance method for estimating uncollectible accounts, the entry to record the estimated bad

debts:

A. increases total assets.

B. reduces net income.

C. has no effect on total assets or net income.

D. increases net income and decreases total assets.

Answer: B LO: 5-3 Diff: 2 EOC: S5-6

5.3-19 Under the allowance method, the entry to reinstate an account previously written off:

A. increases total assets.

B. increases net income and increases total assets.

C. decreases net income and increases total assets.

D. has no effect on net income or total assets.

Answer: D LO: 5-3 Diff: 3 EOC: P5-52A

5.3-20 The use of the allowance method of accounting for bad debts is preferred over the direct write-off method

because of the:

A. matching principle.

B. historical cost principle.

C. revenue recognition principle.

D. full disclosure principle.

Answer: A LO: 5-3 Diff: 2 EOC: P5-59B

5.3-21 Under the percentage-of-sales method, the estimate of bad debts for the period is based on:

A. the ending balance in the Accounts Receivable account.

B. aging accounts receivable schedule.

C. a percentage of net credit sales.

D. a percentage of net accounts receivable.

Answer: C LO: 5-3 Diff: 2 EOC: P5-52A

5.3-22 Under the aging-of-accounts-receivable method, the balance in:

A. Allowance for Uncollectible Accounts prior to adjustment is ignored.

B. Accounts Receivable prior to adjustment must be considered.

C. Allowance for Uncollectible Accounts prior to adjustment must be considered.

D. Uncollectible-Account Expense prior to adjustment must be considered.

Answer: C LO: 5-3 Diff: 3 EOC: S5-8

5.3-23 Under the allowance method, the entry to record the bad debts estimate includes a debit to:

A. Accounts Receivable and a credit to Allowance for Uncollectible Accounts.

B. Allowance for Uncollectible Accounts and a credit to Uncollectible Accounts Expense.

C. Allowance for Uncollectible Accounts and a credit to Accounts Receivable.

D. Uncollectible Accounts Expense and credit to Allowance for Uncollectible Accounts.

Answer: D LO: 5-3 Diff: 2 EOC: S5-5

5.3-24 Under the direct write-off method, the entry to record the estimated bad debts:

A. debits Allowance for Uncollectible Accounts and credits Accounts Receivable.

B. debits Accounts Receivable and credits Allowance for Uncollectible Accounts.

C.debits Uncollectible Accounts Expense and credits Allowance for Uncollectible Accounts.

D.does not require a journal entry.

Answer: D LO: 5-3 Diff: 3 EOC: E5-22

5.3-25 When using the direct write-off method, the journal entry to write off an uncollectible account includes a

credit to:

A. Accounts Receivable.

B. Allowance for Uncollectible Accounts.

C. Uncollectible-Account Expense.

D. No entry is required when using the direct write-off method.

Answer: A LO: 5-3 Diff: 2 EOC: E5-22

5.3-26 A year-end review of accounts receivable and estimated uncollectible percentages revealed the following:

Amounts over 90 days past due are written off. The balance in Allowance for Uncollectible Accounts was $520. The uncollectible accounts expense for the year was:

A.$ 600.

B. $2,260.

C. $2,200.

D. $3,240.

Answer: C LO: 5-3 Diff: 2 EOC: E5-23

5.3-27 Under the allowance method, the entry to write off a $2,600 uncollectible account includes a:

A. debit to Accounts Receivable for $2,600.

B. credit to Uncollectible-Account Expense for $2,600.

C. credit to Allowance for Uncollectible Accounts for $2,600.

D. debit to Allowance for Uncollectible Accounts for $2,600.

Answer: D LO: 5-3 Diff: 2 EOC: S5-6

5.3-28 Under the direct write-off method, the entry to write off an uncollectible account of $3,400 includes a:

A. debit to Accounts Receivable for $3,400.

B. credit to Uncollectible-Account Expense for $3,400.

C. debit to Uncollectible-Account Expense for $3,400.

D. debit to Allowance for Uncollectible Accounts for $3,400.

Answer: C LO: 5-3 Diff: 2 EOC: S5-6

5.3-29 An aging-of-accounts-receivable indicates that the amount of uncollectible accounts is $7,200. The

Allowance for Uncollectible Accounts prior to adjustment has a credit balance of $2,000. The amount of the adjusting entry should be:

A. $9,200.

B. $7,200.

C. $5,200.

D. $2,000.

Answer: C LO: 5-3 Diff: 2 EOC: S5-8

5.3-30 An aging-of-accounts-receivable method indicates that amount of uncollectible accounts is $7,200.The

Allowance for Uncollectible Accounts prior to adjustment has a debit balance of $2,000. The amount of the adjusting entry should be:

A. $9,200.

B. $7,200.

C. $5,200.

D. $2,000.

Answer: A LO: 5-3 Diff: 2 EOC: S5-8

5.3-31 Using the percentage-of-sales method, you estimate that total uncollectible accounts is $6,000. The

Allowance for Uncollectible Accounts prior to adjustment has a credit balance of $2,000. The amount of the adjusting entry is:

A. $8,000.

B. $6,000.

C. $4,000.

D. $2,000.

Answer: B LO: 5-3 Diff: 2 EOC: S5-6

5.3-32 Using the percentage-of-sales method, you estimate that total uncollectible accounts is $6,000. The

Allowance for Uncollectible Accounts prior to adjustment has a debit balance of $2,000. The amount of the adjusting entry is:

A. $2,000.

B. $4,000.

C. $6,000.

D. $8,000.

Answer: C LO: 5-3 Diff: 2 EOC: S5-6

5.3-33 The following item appeared on a balance sheet:

Receivables, less allowance of $1,150 …..$8,100

Uncollectible accounts expense for the period was $1,250. The balance in Accounts Receivable was:

A. $6,950.

B. $8,100.

C. $9,250.

D. $9,350.

Answer: C LO: 5-3 Diff: 2 EOC: P5-50A

5.3-34 The following account balances were extracted from the accounting records of A and D Corporation:

What is the net realizable value of the accounts receivable?

A. $145,000

B. $110,000

C. $ 75,000

D. $ 50,000

Answer: C LO: 5-3 Diff: 2 EOC: QC 7

5.3-35 Using the aging-of-accounts-receivable method to estimate uncollectibles, Avidity Corporation estimates

that $3,550 of its accounts receivable will be uncollectible. Prior to adjustment, the Allowance for Uncollectible Accounts has a credit balance of $800. Uncollectible account expense to be reported on the income statement is:

A. $4,350.

B. $3,550.

C. $2,750.

D. $800.

Answer: C LO: 5-3 Diff: 3 EOC: QC 6

5.3-36 Using the aging-of-accounts-receivable method to estimate uncollectibles, Greeley Corporation estimates

that $9,500 of its accounts receivable will be uncollectible. Prior to adjustment, the Allowance for Uncollectible Accounts has a debit balance of $3,000. After all necessary adjusting entries are made, the balance in Allowance for Uncollectible Accounts will be:

A. $12,500.

B. $ 9,500.

C. $ 6,500.

D. $ 3,000.

Answer: B LO: 5-3 Diff: 2 EOC: S5-9

5.3-37 Bigg and Talle Corporation uses the percentage-of-sales method to estimate uncollectibles. Net credit

sales for the current year amount to $5,000,000, and management estimates 2% will be uncollectible.

Allowance for Doubtful Accounts prior to adjustment has a credit balance of $16,000. The amount of expense reported on the income statement will be:

A. $116,000.

B. $100,000.

C. $ 84,000.

D. $ 16,000.

Answer: B LO: 5-3 Diff: 3 EOC: S5-6

5.3-38 Bigg and Talle Corporation uses the percentage-of-sales method to estimate uncollectibles. Net credit

sales for the current year amount to $5,000,000 and management estimates 2% will be uncollectible.

Allowance for Doubtful Accounts prior to adjustment has a credit balance of $16,000. After all necessary adjusting entries are made, the balance in Allowance for Uncollectible Accounts will be:

A. $116,000.

B. $100,000.

C. $ 84,000.

D. $ 16,000.

Answer: A LO: 5-3 Diff: 3 EOC: S5-7

5.3-39 The following item appeared on the December 31, 2008, balance sheet of The Cyclery:

R eceivables, less allowance of $1,100 …..$18,000

On January 5, 2009, owner Sean Viesters wrote off a $1,000 customer account. After the write-off, what is the value of the net receivables?

A. $17,000

B. $18,000

C. $16,900

D. $17,900

Answer: B LO: 5-3 Diff: 2 EOC: P5-50A

5.3-40 The following item appeared on the December 31, 2006, balance sheet of The Green Gardener:

Receivables, less allowance of $650 …..$9,600

On January 5, 2007, owner Shawn Vickers wrote off a $100 customer account. A balance sheet prepared immediately after the write-off entry would show:

A. Receivables, less allowance of $550 …..$9,600

B. Receivables, less allowance of $750 …..$9,600

C. Receivables, less allowance of $650 …..$9,600

D. Receivables, less allowance of $750 …..$9,700

Answer: A LO: 5-3 Diff: 3 EOC: P5-50A

5.3-41 Portia Incorporated uses the percentage-of-sales method to estimate uncollectibles. Net credit sales for the

current year amount to $2,000,000, and management estimates 2% will be uncollectible. Allowance for Uncollectible Accounts prior to adjustment has a debit balance of $1,900. The amount of expense reported on the income statement and the balance in Allowance for Uncollectible accounts, respectively, will be:

A. $41,900 and $40,000.

B. $40,000 and $38,100.

C. $38,100 and 40,000.

D. $40,000 and $41,900.

Answer: B LO: 5-3 Diff: 3 EOC: E5-31

5.3-42 The balance in Accounts Receivable was $650,000 at the beginning of the year and $350,000 at the end of the year. Sales for the year totaled $4,100,000. During the year, $400,000 in customer accounts were written off. How much cash was collected from customers during the period?

A. $3,750,000

B. $4,000,000

C. $4,400,000

D. $4,800,000

Answer: B LO: 5-3 Diff: 3 EOC: E5-31

5.4.1 The payee of the note records interest on a note receivable as interest revenue.

Answer: False LO: 5-4 Diff: 2 EOC: S5-11

5.4-2 A discounted note receivable can be sold before its maturity date for less than its original issue value.

Answer: True LO: 5-4 Diff: 2 EOC: P5-53A

5.4-3 The fee charged by a bank credit card company increases the amount of sales revenue a merchant receives

in a sales transaction.

Answer: False LO: 5-4 Diff: 2 EOC: E5-30

5.4-4 Accounts receivables can be sold to a factor as a means of slowing cash flow.

Answer: False LO: 5-4 Diff: 2 EOC: P5-53A

5.4-5 Armistad Inc. wishes to speed up cash flow and contacts Free https://www.sodocs.net/doc/198791704.html, to sell $600,000 in Accounts

Receivable, receiving 98% in cash for the receivables. Armistad should debit cash for $588,000 and also debit Financing Expense for $12,000, then credit Accounts Receivable for $600,000.

Answer: True LO: 5-4 Diff: 3 EOC: P5-53A

5.4-6 A written promise to pay a specified amount of money at a particular future date is called a(n):

A. maturity note.

B. promissory note.

C. account receivable.

D. unearned revenue.

Answer: B LO: 5-4 Diff: 1 EOC: S5-11

5.4-7 When a note matures, the payee should record:

A. interest expense.

B. interest revenue.

C. interest payable.

D. unearned revenue.

Answer: B LO: 5-4 Diff: 1 EOC: S5-11

5.4-8 When a note matures, the maker should record:

A. interest expense.

B. interest revenue.

C. interest payable.

D. unearned revenue.

Answer: A LO: 5-4 Diff: 1 EOC: S5-11

5.4-9 A maker and a payee record the same note, respectively, as a:

A. Note Receivable and Note Payable.

B. Note Receivable and Account Receivable.

C. Note Payable and Note Receivable.

D. Note Payable and Account Payable.

Answer: C LO: 5-4 Diff: 1 EOC: S5-11

5.4-10 Calside Company signed a 15-month, $50,000, 6% note on June 1, 2008. The amount of interest to be

accrued on December 31, 2008, is:

A. $3,000.

B. $1,750.

C. $1,500.

D. $1,141.

Answer: B LO: 5-4 Diff: 3 EOC: QC 10

5.4-11 The maturity value of a $40,000 note at 11% for 5 months is:

A. $41,833.

B. $40,880.

C. $44,400.

D. $47,260.

Answer: A LO: 5-4 Diff: 2 EOC: QC 11

5.4-12 The interest on a $100,000 note at 9% for 120 days is:

A. $109,000.

B. $9,000.

C. $91,000.

D. $3,000.

Answer: D LO: 5-4 Diff: 2 EOC: S5-10

5.4-13 If the interest is $5,000 on a 6%, 60 day note, what is the principal?

A. $500,000

B. $300,000

C. $5,000,000

D. Not enough information to calculate

Answer: A LO: 5-4 Diff: 3 EOC: S5-10

5.4-14 If $400,000 at 8% yields interest of $8,000, how long was the note outstanding?

A. 50 days

B. 90 days

C. 60 days

D. 25 days

Answer: B LO: 5-4 Diff: 3 EOC: QC 11

5.4-15 If the interest on a note was 12.5% and the principal was $100,000, what was the Maturity Value of the

note, if the note is outstanding for 7 months?

A. $1,142.86

B. $7,291.67

C. $107,291.67

D. $112,500.00

Answer: C LO: 5-4 Diff: 3 EOC: QC 11

5.4-16 If the Maturity Value of a 210 day note is $63,500 and the interest is $3,500, based on 10%, what is the

principal of this note?

A.$ 3,500

B.$ 6,000

C.$63,500

D.$60,000

Answer: D LO: 5-4 Diff: 2 EOC: QC 11

5.4-17 On the maturity date, the payee of a note will debit Cash and credit:

A. Note Receivable and Interest Revenue.

B. Note Payable and Interest Expense.

C. Note Receivable and Interest Expense.

D. Note Payable and Interest Revenue.

Answer: A LO: 5-4 Diff: 2 EOC: S5-10

5.4-18 On December 31, 2007, the payee on a $4,500, 120-day, 10% note dated November 1, 2007, will

recognize:

A. Interest Receivable, $150.

B. Interest Receivable, $75.

C. Interest Payable, $150.

D. Interest Payable, $75.

Answer: B LO: 5-4 Diff: 3 EOC: QC 10

5.4-19 The entry to record accrued interest on a note receivable at year end includes a debit to:

A. Interest Revenue.

B. Interest Receivable.

A. Note Receivable.

D. Cash.

Answer: B LO: 5-4 Diff: 3 EOC: S5-10

初中英语代词用法全解及练习含答案

1、人称代词顺口溜：人称代词有两类，一类主格一类宾；主格代词本领大，一切动作由它发；宾格代词不动脑，介动之后跟着跑。 2、物主代词顺口溜：物主代词不示弱，带着‘白勺’来捣乱；形容词性物主代，抓住名词不放松； 1、人称代词的主格在句子中作主语或主语补语。一般在句首，动词前。 例如：John waited a while but eventually he went home. 约翰等了一会儿，最后他回家了。 John hoped the passenger would be Mary and indeed it was she. 约翰希望那位乘客是玛丽，还真是她。 说明：在复合句中，如果主句和从句主语相同，代词主语要用在从句中，名词主语用在主句中。在电话用语中常用主格。 例如：When he arrived, John went straight to the bank. 约翰一到就直接去银行了。 I wish to speak to Mary. This is she. 我想和玛丽通话，我就是玛丽。 2、人称代词的宾格在句中作宾语或表语，在动词或介词后。 例如：Do you know him？(作宾语) 你认识他吗？ Who is knocking at the door？It’s me. (作表语) 是谁在敲门？是我。 说明：单独使用的人称代词通常用宾格，即使它代表主语时也是如此。 例如：I like English. Me too. 我喜欢英语。我也喜欢。 3、注意：在动词be 或to be 后的人称代词视其前面的名词或代词而定。 例如：I thought it was she.我以为是她。(主格----主格) I thought it to be her.(宾格----宾格) I was taken to be she.我被当成了她。(主格----主格) They took me to be her.他们把我当成了她。(宾格----宾格) 4、人称代词并列时的排列顺序 1）单数人称代词并列作主语时，其顺序为： 第二人称→第三人称→第一人称 即you and I he/she/it and I you, he/she/it and I 顺口溜：第一人称最谦虚，但若错误责任担，第一人称学当先。 例如：It was I and John that made her angry. 2）复数人称代词作主语时，其顺序为： 第一人称→第二人称→第三人称 即we and you you and they we, you and they

With的用法全解

With的用法全解 with结构是许多英语复合结构中最常用的一种。学好它对学好复合宾语结构、不定式复合结构、动名词复合结构和独立主格结构均能起很重要的作用。本文就此的构成、特点及用法等作一较全面阐述，以帮助同学们掌握这一重要的语法知识。 一、 with结构的构成 它是由介词with或without+复合结构构成，复合结构作介词with或without的复合宾语，复合宾语中第一部分宾语由名词或代词充当，第二部分补足语由形容词、副词、介词短语、动词不定式或分词充当，分词可以是现在分词，也可以是过去分词。With结构构成方式如下： 1. with或without-名词/代词+形容词； 2. with或without-名词/代词+副词； 3. with或without-名词/代词+介词短语； 4. with或without-名词/代词 +动词不定式； 5. with或without-名词/代词 +分词。 下面分别举例： 1、 She came into the room，with her nose red because of cold.（with+名词+形容词，作伴随状语）

2、 With the meal over ， we all went home.（with+名词+副词，作时间状语） 3、The master was walking up and down with the ruler under his arm。（with+名词+介词短语，作伴随状语。） The teacher entered the classroom with a book in his hand. 4、He lay in the dark empty house，with not a man ，woman or child to say he was kind to me.（with+名词+不定式，作伴随状语）He could not finish it without me to help him.（without+代词 +不定式，作条件状语） 5、She fell asleep with the light burning.（with+名词+现在分词，作伴随状语） Without anything left in the with结构是许多英 语复合结构中最常用的一种。学好它对学好复合宾语结构、不定式复合结构、动名词复合结构和独立主格结构均能起很重要的作用。本文就此的构成、特点及用法等作一较全面阐述，以帮助同学们掌握这一重要的语法知识。 二、with结构的用法 with是介词，其意义颇多，一时难掌握。为帮助大家理清头绪，以教材中的句子为例，进行分类，并配以简单的解释。在句子中with结构多数充当状语，表示行为方式，伴随情况、时间、原因或条件（详见上述例句）。 1.带着，牵着…… (表动作特征)。如： Run with the kite like this.

with复合结构专项练习96126

with复合结构专项练习（二） 一请选择最佳答案 1）With nothing_______to burn，the fire became weak and finally died out. A.leaving B.left C.leave D.to leave 2）The girl sat there quite silent and still with her eyes_______on the wall. A.fixing B.fixed C.to be fixing D.to be fixed 3）I live in the house with its door_________to the south.（这里with结构作定语） A.facing B.faces C.faced D.being faced 4）They pretended to be working hard all night with their lights____. A.burn B.burnt C.burning D.to burn 二：用with复合结构完成下列句子 1）_____________（有很多工作要做），I couldn't go to see the doctor. 2）She sat__________（低着头）。 3）The day was bright_____.（微风吹拂） 4）_________________________，（心存梦想）he went to Hollywood. 三把下列句子中的划线部分改写成with复合结构。 1）Because our lessons were over，we went to play football. _____________________________. 2）The children came running towards us and held some flowers in their hands. _____________________________. 3）My mother is ill，so I won't be able to go on holiday. _____________________________. 4）An exam will be held tomorrow，so I couldn't go to the cinema tonight. _____________________________.

with的用法大全

with的用法大全----四级专项训练with结构是许多英语复合结构中最常用的一种。学好它对学好复合宾语结构、不定式复合结构、动名词复合结构和独立主格结构均能起很重要的作用。本文就此的构成、特点及用法等作一较全面阐述，以帮助同学们掌握这一重要的语法知识。 一、 with结构的构成 它是由介词with或without+复合结构构成，复合结构作介词with或without的复合宾语，复合宾语中第一部分宾语由名词或代词充当，第二部分补足语由形容词、副词、介词短语、动词不定式或分词充当，分词可以是现在分词，也可以是过去分词。With结构构成方式如下： 1. with或without-名词/代词+形容词; 2. with或without-名词/代词+副词; 3. with或without-名词/代词+介词短语; 4. with或without-名词/代词+动词不定式; 5. with或without-名词/代词+分词。 下面分别举例：

1、 She came into the room，with her nose red because of cold.(with+名词+形容词，作伴随状语) 2、 With the meal over ， we all went home.(with+名词+副词，作时间状语) 3、The master was walking up and down with the ruler under his arm。(with+名词+介词短语，作伴随状语。) The teacher entered the classroom with a book in his hand. 4、He lay in the dark empty house，with not a man ，woman or child to say he was kind to me.(with+名词+不定式，作伴随状语) He could not finish it without me to help him.(without+代词 +不定式，作条件状语) 5、She fell asleep with the light burning.(with+名词+现在分词，作伴随状语) 6、Without anything left in the cupboard， she went out to get something to eat.(without+代词+过去分词，作为原因状语) 二、with结构的用法 在句子中with结构多数充当状语，表示行为方式，伴随情况、时间、原因或条件(详见上述例句)。

with用法归纳

with用法归纳 （1）“用……”表示使用工具，手段等。例如： ①We can walk with our legs and feet. 我们用腿脚行走。 ②He writes with a pencil. 他用铅笔写。 （2）“和……在一起”，表示伴随。例如： ①Can you go to a movie with me? 你能和我一起去看电影'>电影吗？ ②He often goes to the library with Jenny. 他常和詹妮一起去图书馆。 （3）“与……”。例如： I’d like to have a talk with you. 我很想和你说句话。 （4）“关于，对于”，表示一种关系或适应范围。例如： What’s wrong with your watch? 你的手表怎么了？ （5）“带有，具有”。例如： ①He’s a tall kid with short hair. 他是个长着一头短发的高个子小孩。 ②They have no money with them. 他们没带钱。 （6）“在……方面”。例如： Kate helps me with my English. 凯特帮我学英语。 （7）“随着，与……同时”。例如： With these words, he left the room. 说完这些话，他离开了房间。 [解题过程] with结构也称为with复合结构。是由with+复合宾语组成。常在句中做状语，表示谓语动作发生的伴随情况、时间、原因、方式等。其构成有下列几种情形： 1.with+名词(或代词)+现在分词 此时，现在分词和前面的名词或代词是逻辑上的主谓关系。 例如:1)With prices going up so fast, we can't afford luxuries. 由于物价上涨很快，我们买不起高档商品。（原因状语） 2)With the crowds cheering, they drove to the palace. 在人群的欢呼声中，他们驱车来到皇宫。（伴随情况） 2.with+名词(或代词)+过去分词 此时，过去分词和前面的名词或代词是逻辑上的动宾关系。

独立主格with用法小全

独立主格篇 独立主格，首先它是一个“格”，而不是一个“句子”。在英语中任何一个句子都要有主谓结构，而在这个结构中，没有真正的主语和谓语动词，但又在逻辑上构成主谓或主表关系。独立主格结构主要用于描绘性文字中，其作用相当于一个状语从句，常用来表示时间、原因、条件、行为方式或伴随情况等。除名词/代词+名词、形容词、副词、非谓语动词及介词短语外，另有with或without短语可做独立主格，其中with可省略而without不可以。*注：独立主格结构一般放在句首，表示原因时还可放在句末；表伴随状况或补充说明时，相当于一个并列句，通常放于句末。 一、独立主格结构： 1. 名词/代词+形容词 He sat in the front row, his mouth half open. Close to the bank I saw deep pools, the water blue like the sky. 靠近岸时，我看见几汪深池塘，池水碧似蓝天。 2. 名词/代词+现在分词 Winter coming, it gets colder and colder. The rain having stopped, he went out for a walk.

The question having been settled, we wound up the meeting. 也可以The question settled, we wound up the meeting. 但含义稍有差异。前者强调了动作的先后。 We redoubled our efforts, each man working like two. 我们加倍努力，一个人干两个人的活。 3. 名词/代词+过去分词 The job finished, we went home. More time given, we should have done the job much better. *当表人体部位的词做逻辑主语时，不及物动词用现在分词，及物动词用过去分词。 He lay there, his teeth set, his hands clenched, his eyes looking straight up. 他躺在那儿，牙关紧闭，双拳紧握，两眼直视上方。 4. 名词/代词+不定式 We shall assemble at ten forty-five, the procession to start moving at precisely eleven. We divided the work, he to clean the windows and I to sweep the floor.

with用法小结

with用法小结 一、with表拥有某物 Mary married a man with a lot of money . 马莉嫁给了一个有着很多钱的男人。 I often dream of a big house with a nice garden . 我经常梦想有一个带花园的大房子。 The old man lived with a little dog on the lonely island . 这个老人和一条小狗住在荒岛上。 二、with表用某种工具或手段 I cut the apple with a sharp knife . 我用一把锋利的刀削平果。 Tom drew the picture with a pencil . 汤母用铅笔画画。 三、with表人与人之间的协同关系 make friends with sb talk with sb quarrel with sb struggle with sb fight with sb play with sb work with sb cooperate with sb I have been friends with Tom for ten years since we worked with each other, and I have never quarreled with him . 自从我们一起工作以来，我和汤姆已经是十年的朋友了，我们从没有吵过架。 四、with 表原因或理由 John was in bed with high fever . 约翰因发烧卧床。 He jumped up with joy . 他因高兴跳起来。 Father is often excited with wine . 父亲常因白酒变的兴奋。 五、with 表“带来”，或“带有,具有”，在…身上，在…身边之意

with复合宾语的用法(20201118215048)

with+复合宾语的用法 一、with的复合结构的构成 二、所谓"with的复合结构”即是"with+复合宾语”也即"with +宾语+宾语补足语” 的结构。其中的宾语一般由名词充当（有时也可由代词充当）；而宾语补足语则是根据 具体的需要由形容词，副词、介词短语，分词短语（包括现在分词和过去分词）及不定式短语充当。下面结合例句就这一结构加以具体的说明。 三、1、with +宾语+形容词作宾补 四、①He slept well with all the windows open.（82 年高考题） 上面句子中形容词open作with的宾词all the windows的补足语， ②It' s impolite to talk with your mouth full of food. 形容词短语full of food 作宾补。Don't sleep with the window ope n in win ter 2、with+宾语+副词作宾补 with Joh n away, we have got more room. He was lying in bed with all his clothes on. ③Her baby is used to sleeping with the light on.句中的on 是副词，作宾语the light 的补足语。 ④The boy can t play with his father in.句中的副词in 作宾补。 3、with+宾语+介词短语。 we sat on the grass with our backs to the wall. his wife came dow n the stairs,with her baby in her arms. They stood with their arms round each other. With tears of joy in her eyes ,she saw her daughter married. ⑤She saw a brook with red flowers and green grass on both sides. 句中介词短语on both sides 作宾语red flowersandgreen grass 的宾补， ⑥There were rows of white houses with trees in front of them.，介词短语in front of them 作宾补。 4、with+宾词+分词（短语 这一结构中作宾补用的分词有两种，一是现在分词，二是过去分词，一般来说，当分词所表 示的动作跟其前面的宾语之间存在主动关系则用现在分词，若是被动关系，则用过去分词。 ⑦In parts of Asia you must not sit with your feet pointing at another person.（高一第十课），句中用现在分词pointing at…作宾语your feet的补足语，是因它们之间存在主动关系，或者说point 这一动作是your feet发出的。 All the after noon he worked with the door locked. She sat with her head bent. She did not an swer, with her eyes still fixed on the wall. The day was bright,with a fresh breeze（微风）blowing. I won't be able to go on holiday with my mother being ill. With win ter coming on ,it is time to buy warm clothes. He soon fell asleep with the light still bur ning. ⑧From space the earth looks like ahuge water covered globe,with a few patches of land stuk ing out above the water而在下面句子中因with的宾语跟其宾补之间存在被动关系，故用过去分词作宾补：

comparison的用法解析大全

comparison的用法解析大全 comparison的意思是比较，比喻，下面我把它的相关知识点整理给大家，希望你们会喜欢！ 释义 comparison n. 比较;对照;比喻;比较关系 [ 复数 comparisons ] 词组短语 comparison with 与…相比 in comparison adj. 相比之下;与……比较 in comparison with 与…比较，同…比较起来 by comparison 相比之下，比较起来 comparison method 比较法 make a comparison 进行比较 comparison test 比较检验 comparison theorem 比较定理 beyond comparison adv. 无以伦比 comparison table 对照表 comparison shopping 比较购物;采购条件的比较调查 paired comp arison 成对比较 同根词 词根： comparing adj. comparative 比较的;相当的 comparable 可比较的;比得上的 adv. comparatively 比较地;相当地 comparably 同等地;可比较地 n.

comparative 比较级;对手 comparing 比较 comparability 相似性;可比较性 v. comparing 比较;对照(compare的ing形式) 双语例句 He liked the comparison. 他喜欢这个比喻。 There is no comparison between the two. 二者不能相比。 Your conclusion is wrong in comparison with their conclusion. 你们的结论与他们的相比是错误的。 comparison的用法解析大全相关文章： 1.by的用法总结大全

(完整版)with的复合结构用法及练习

with复合结构 一. with复合结构的常见形式 1.“with+名词/代词+介词短语”。 The man was walking on the street, with a book under his arm. 那人在街上走着，腋下夹着一本书。 2. “with+名词/代词+形容词”。 With the weather so close and stuffy, ten to one it’ll rain presently. 天气这么闷热，十之八九要下雨。 3. “with+名词/代词+副词”。 The square looks more beautiful than even with all the light on. 所有的灯亮起来，广场看起来更美。 4. “with+名词/代词+名词”。 He left home, with his wife a hopeless soul. 他走了，妻子十分伤心。 5. “with+名词/代词+done”。此结构过去分词和宾语是被动关系，表示动作已经完成。 With this problem solved, neomycin 1 is now in regular production. 随着这个问题的解决，新霉素一号现在已经正式产生。 6. “with+名词/代词+-ing分词”。此结构强调名词是-ing分词的动作的发出者或某动作、状态正在进行。 He felt more uneasy with the whole class staring at him. 全班同学看着他，他感到更不自然了。 7. “with+宾语+to do”。此结构中，不定式和宾语是被动关系，表示尚未发生的动作。 So in the afternoon, with nothing to do, I went on a round of the bookshops. 由于下午无事可做，我就去书店转了转。 二. with复合结构的句法功能 1. with 复合结构，在句中表状态或说明背景情况，常做伴随、方式、原因、条件等状语。With machinery to do all the work, they will soon have got in the crops. 由于所有的工作都是由机器进行，他们将很快收完庄稼。（原因状语） The boy always sleeps with his head on the arm. 这个孩子总是头枕着胳膊睡觉。（伴随状语）The soldier had him stand with his back to his father. 士兵要他背对着他父亲站着。（方式状语）With spring coming on, trees turn green. 春天到了，树变绿了。（时间状语） 2. with 复合结构可以作定语 Anyone with its eyes in his head can see it’s exactly like a rope. 任何一个头上长着眼睛的人都能看出它完全像一条绳子。 【高考链接】 1. ___two exams to worry about, I have to work really hard this weekend.（04北京） A. With B. Besides C. As for D. Because of 【解析】A。“with+宾语+不定式”作状语，表示原因。 2. It was a pity that the great writer died, ______his works unfinished. (04福建) A. for B. with C. from D.of 【解析】B。“with+宾语+过去分词”在句中作状语，表示状态。 3._____production up by 60%, the company has had another excellent year. (NMET) A. As B.For C. With D.Through 【解析】C。“with+宾语+副词”在句中作状语，表示程度。

With_复合结构详解

介词With 复合结构讲解及练习 with复合结构的作用：with复合结构在句子中作状语，表示原因、时间、条件、伴随、方式等. 1）We sat on the dry grass with our backs to the wall.（作伴随状语） 2）She could not leave with her painful duty unfulfilled.（作原因状语） 3）He lay in bed with his head covered.（作方式状语） 4）Jack soon fell asleep with the light still burning.（作伴随状语） 5）I won't be able to go on holiday with my mother being ill.（作原因状语） 6）He sat with his arms clasped around his knees.（作方式状语） 注：with复合结构在句子中还可以作定语，阅读下面的句子。 1）There was a letter for Lanny with a Swiss stamp on it.（作定语修饰letter） 2）It was a vast stretch of country with cities in the distance.（作定语修饰a stretch of country）1) with +宾语+ 现在（短分词语） When mother went into the house, she found her baby was sleeping in bed, with his lips moving. 当妈妈走进房子的时候，她发现自己的孩子正睡在床上，嘴唇一直在动。 My aunt lives in the room with the windows facing south. 我姑妈住在那间窗户朝南开的房间。 With winter coming on，it's time to buy warm clothes 2)with +宾语+ 过去分词（短语） With more and more forests damaged ,some animals and plants are facing the danger of dying out. 由于越来越多的森林遭到破坏，一些动植物正面临着灭绝的危险。 With his legs broken, he had to lie in bed for a long time. 他双腿都断了，只得长时间躺在床上。 3) with +宾语+ 不定式（短语） * With so many children to look after, the nurse is busy all the time. 有这么多的孩子需要照顾，保育员一直都很忙。 *With a lot of papers to correct, M r. Li didn’t attend the party. 李老师有许多试卷需要批改，所以没有参加聚会。 4) with +宾语+ 副词 * You should read with the radio off. 在看书的时候应该把收音机关掉。 * With the temperature up, we had to open all the windows. 气温上升，我们不得不打开所有的窗户。 5) with +宾语+形容词 *With the window open, I felt a bit cold. 窗户开着，我感到有点冷。 * It was cold outside , the boy ran into the room with his nose red. 外面天气很冷，那个男孩跑进了屋子时，鼻子红红的。 6) with +宾语+ 介词短语 * The woman with a baby in her arms is getting on the bus. 怀里抱着婴儿的那位妇女正在上车。 * John starts to work very clearly in the morning and goes on working until late in the afternoon with a break at midday . 约翰早上开始工作，中午稍作休息后又接着工作到下午稍晚些时候。

With复合结构的用法小结

With复合结构的用法小结 with结构是许多英语复合结构中最常用的一种。学好它对学好复合宾语结构、不定式复合结构、动名词复合结构和独立主格结构均能起很重要的作用。本文就此的构成、特点及用法等作一较全面阐述，以帮助同学们掌握这一重要的语法知识。 一、with结构的构成 它是由介词with或without+复合结构构成，复合结构作介词with或without的复合宾语，复合宾语中第一部分宾语由名词或代词充当，第二 部分补足语由形容词、副词、介词短语、动词不定式或分词充当，分词可以是现在分词，也可以是过去分词。With结构构成方式如下： 1. with或without-名词/代词+形容词； 2. with或without-名词/代词+副词； 3. with或without-名词/代词+介词短语； 4. with或without-名词/代词+动词不定式； 5. with或without-名词/代词+分词。 下面分别举例： 1、She came into the room，with her nose red because of cold.（with+名词+形容词，作伴随状语） 2、With the meal over ，we all went home.（with+名词+副词，作时间状语） 3、The master was walking up and down with the ruler under his arm。（with+名词+介词短语，作伴随状语。）The teacher entered the classroom with a book in his hand. 4、He lay in the dark empty house，with not a man ，woman or child to say he was kind to me.（with+名词+不定式，作伴随状语）He could not finish it without me to help him.（without+代词+不定式，作条件状语） 5、She fell asleep with the light burning.（with+名词+现在分词，作伴随状语）Without anything left in the cupboard，shewent out to get something to eat.（without+代词+过去分词，作为原因状语） 二、with结构的用法 在句子中with结构多数充当状语，表示行为方式，伴随情况、时间、原因或条件（详见上述例句）。 With结构在句中也可以作定语。例如： 1.I like eating the mooncakes with eggs. 2.From space the earth looks like a huge water-covered globe with a few patches of land sticking out above the water. 3.A little boy with two of his front teeth missing ran into the house. 三、with结构的特点 1. with结构由介词with或without+复合结构构成。复合结构中第一部分与第二部分语法上是宾语和宾语补足语关系，而在逻辑上，却具有主谓关系，也就是说，可以用第一部分作主语，第二部分作谓语，构成一个句子。例如：With him taken care of，we felt quite relieved.（欣慰）→（He was taken good care of.）She fell asleep with the light burning. →（The light was burning.）With her hair gone，there could be no use for them. →（Her hair was gone.） 2. 在with结构中，第一部分为人称代词时，则该用宾格代词。例如：He could not finish it without me to help him. 四、几点说明： 1. with结构在句子中的位置：with 结构在句中作状语，表示时间、条件、原因时一般放在

with的用法

with[wIT] prep.1.与…(在)一起，带着：Come with me. 跟我一起来吧。/ I went on holiday with my friend. 我跟我朋友一起去度假。/ Do you want to walk home with me? 你愿意和我一道走回家吗 2.(表带有或拥有)有…的，持有，随身带着：I have no money with me. 我没有带钱。/ He is a man with a hot temper. 他是一个脾气暴躁的人。/ We bought a house with a garden. 我们买了一座带花园的房子。/ China is a very large country with a long history. 中国是一个具有历史悠久的大国。3.(表方式、手段或工具)以，用：He caught the ball with his left hand. 他用左手接球。/ She wrote the letter with a pencil. 她用铅笔写那封信。4.(表材料或内容)以，用：Fill the glass with wine. 把杯子装满酒。/ The road is paved with stones. 这条路用石头铺砌。5.(表状态)在…的情况下，…地：He can read French with ease. 他能轻易地读法文。/ I finished my homework though with difficulty. 虽然有困难，我还是做完了功课。6.(表让步)尽管，虽然：With all his money, he is unhappy. 尽管他有钱，他并不快乐。/ With all his efforts, he lost the match. 虽然尽了全力，他还是输了那场比赛。7.(表条件)若是，如果：With your permission, I’ll go. 如蒙你同意我就去。8.(表原因或理由)因为，由于：He is tired with work. 他工作做累了。/ At the news we all jumped with joy. 听到这消息我们都高兴得跳了起来。9.(表时间)当…的时候，在…之后：With that remark, he left. 他说了那话就离开了。/ With daylight I hurried there to see what had happened. 天一亮我就去那儿看发生了什么事。10. (表同时或随同)与…一起，随着：The girl seemed to be growing prettier with each day. 那女孩好像长得一天比一天漂亮。11.(表伴随或附带情况)同时：I slept with the window open. 我开着窗户睡觉。/ Don’t speak with your mouth full. 不要满嘴巴食物说话。12.赞成，同意：I am with you there. 在那点上我同你意见一致。13.由…照看，交…管理，把…放在某处：I left a message for you with your secretary. 我给你留了个信儿交给你的秘书了。/ The keys are with reception. 钥匙放在接待处。14 (表连同或包含)连用，包含：The meal with wine came to ￡8 each. 那顿饭连酒每人8英镑。/ With preparation and marking a teacher works 12 hours a day. 一位老师连备课带批改作业每天工作12小时。15. (表对象或关系)对，关于，就…而言，对…来说：He is pleased with his new house. 他对他的新房子很满意。/ The teacher was very angry with him. 老师对他很生气。/ It’s the same with us students. 我们学生也是这样。16.(表对立或敌对)跟，以…为对手：The dog was fighting with the cat. 狗在同猫打架。/ He’s always arguing with his brother. 他老是跟他弟弟争论。17.(在祈使句中与副词连用)：Away with him! 带他走！/ Off with your clothes! 脱掉衣服！/ Down with your money! 交出钱来！ 【用法】1.表示方式、手段或工具等时(=以，用)，注意不要受汉语意思的影响而用错搭配，如“用英语”习惯上用in English，而不是with English。2.与某些抽象名词连用时，其作用相当于一个副词：with care=carefully 认真地/ with kindness=kindly 亲切地/ with joy=joyfully 高兴地/ with anger=angrily 生气地/ with sorrow=sorrowfully 悲伤地/ with ease=easily 容易地/ with delight=delightedly 高兴地/ with great fluency =very fluently 很流利地3.表示条件时，根据情况可与虚拟语气连用：With more money I would be able to buy it. 要是钱多一点，我就买得起了。/ With better equipment, we could have finished the job even sooner. 要是设备好些，我们完成这项工作还要快些。4.比较with 和as：两者均可表示“随着”，但前者是介词，后者是连词：He will improve as he grows older. 随着年龄的增长，他会进步的。/ People’s ideas change with the change of the times. 时代变了，人们的观念也会变化。5.介词with和to 均可表示“对”，但各自的搭配不同，注意不要受汉语意思的影响而用错，如在kind, polite, rude, good, married等形容词后通常不接介词with而接to。6.复合结构“with+宾语+宾语补足语”是一个很有用的结构，它在句中主要用作状语，表示伴随、原因、时间、条件、方式等；其中的宾语补足语可以是名词、形容词、副词、现在分词、过去分词、不定式、介词短语等：I went out with the windows open. 我外出时没有关窗户。/ He stood before his teacher with his head down. 他低着头站在老师面前。/ He was lying on the bed with all his clothes on. 他和衣躺在床上。/ He died with his daughter yet a schoolgirl. 他去世时，女儿还是个小学生。/ The old man sat there with a basket beside her. 老人坐在那儿，身边放着一个篮子。/ He fell asleep with the lamp burning. 他没熄灯就睡着了。/ He sat there with his eyes closed. 他闭目坐在那儿。/ I can’t go out with all these clothes to wash. 要洗这些衣服，我无法出去了。这类结构也常用于名词后作定语：The boy with nothing on is her son. 没穿衣服的这个男孩子是她儿子。 （摘自《英语常用词多用途词典》金盾出版社） - 1 -