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复杂句的六种内在关系

如何写复杂句

（A）IELTS作文复杂句的六种内在关系

1 cause and effect 因果关系

标志词1）表示原因的as , since ; due to , owing to

2）表示结果的 hence(因此)，thus(因此) ，therefore（因此）As a consequence,…（作为结果）As a result,…（作为结果）Consequently…（作为结果）

3） thereby( 以此达到……的目的)

1 The ecological problems are being aggravated ; hence , it is imperative that we take measures to curb the pollution of the environment.

2 The government should raise the public awareness of environmental preservation, thereby promoting sustainable development and creating a more livable environment.

2 exemplification举例关系

标志词Take…for example.(以……为例) for instance,（比如……）To illustrate,…(例如…..) As an apt illustration,…（作为例证,……）Consider, for example…(以……为例)

1 The Asian countries are getting westernized at a staggering rate. Take China for example, when youngsters go to the movies, it is common for them to choose Hollywood blockbusters over domestic films.

2 Animals are humans’ companions. To illustrate, dolphins often rescue sailors from sinking ships.

3 comparison and contrast 对比关系

标志词while…/ whilst… /whereas… By contrast,…

1 While/ Whilst modern man leads a stressful life, our ancestors could often perform their business in a leisurely fashion.

2 The educational and medical facilities in big cities are mostly very advanced. In contrast, their counterparts in

the country tend to be of inferior quality.

4 Concession 让步关系

标志词Despite/In spite of/Notwithstanding…(尽管…) Nonetheless/ Nevertheless，(尽管如此) Even though…(尽管) = Although

1 In spite of the disadvantages animal experimentation can bring about, many scientists insist on continuing this practice.

2 The government plays a crucial role in scientific research; nonetheless, private companies hold certain advantages in conducting scientific research.

5 Supposition 假设论证

标志词provided that…（如果） If …

1 Provided that we can minimize the pain of test animals, animal experimentation should be continued.

2 If large companies are moved to the countryside, the traffic congestion in cities will be alleviated substantially.

6 Modification 修饰关系that, who, which

1 In this day and age, we have a proliferation of buildings that look exactly like the buildings our ancestors built.

2 Today, teenage students are under increasingly severe stress in their studies, which has disturbed and alarmed m

any adults.

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004. 大学的课程总体是由必修课和选修课组成的。 005. 诸如经济学(economics)之类的科目是大学商科类(business)课程的重要组成部分。 006. 大学应当为学生同时提供理论性知识和实践性知识。 007.在大学的第一年学习中，学生主要获取公共基础知识，而不是专业知识。 008. 有优秀(excellent)学习成绩的学生通常都对基础的理论和原理有比较好的掌握。 009. 以学生为中心的教学方法很关注学生的实际需求(real needs)。 010. 教师应当鼓励学生积极地(actively)参与到课堂活动中来。 011.网络资源(online resources)可以有效(effectively)激励学生对学习外语的兴趣。 012. 各个学校应当尽最大努力(make every effort to)培养孩子们的全面发展。 013. 孩子们的身心健康和他们的学习成绩是同等重要的(of equal importance)。(倒装结构) 014. 鼓励独立思考(independent thinking)能帮助培养孩子们的创造力和解决问题的能力。 015. 道德教育能帮助孩子们形成(shape)积极的(positive)性格特征。 016. 雄心，热情和坚持是我们事业成功的三个重要因素(important factors to)。 017. 对于应当培养(foster)孩子们的合作意识(a sense of )还是竞争意识一直存在争论(there exists a debate)。018. 家长和学校应当一齐努力(make a concerted effort to)教育孩子们分辨是非。 019. 被家长溺爱的孩子会在长大后缺乏(without)对他人的尊重。 020. 家长也应该为孩子设立适当的行为准则，以防止(prevent)行为问题(behavioral problems)的发生。 021．老师应当多关注(pay more attention to)一下那些缺乏自律性的学生。 022．糟糕的家庭教育会导致孩子产生各种行为问题(behavioral problems)。 023．家长应当给予孩子更多情感的关怀与支持，而不是以物质的方式(in material ways)满足(meet)他们的需要。024．学校有责任(have a responsibility for)教育(educate)学生成为良好的社会成员。 025．大学的基本功能(basic function)之一是教授与工作相关的知识和技能。

经济基础精讲班讲义(I)

第十一章财政支出概述 本章考情分析: 本章教材结构： 飞一节财政支出原则与分类 J第二节财政支出规模及増长趋势 第三节我国财政支出结构匕第四节财 政支出绩效考评 本章内容讲解： 第一节、财政支出原则与分类 考核内容：（1）财政支出的含义 （2）财政支出应坚持的基本原则 （3）财政支出的分类 财政支出按支出功能分类和按支出经济分类的重要意义； 财政购买性支出和转移性支出的含义及这种分类的意义 具体内容： 一、财政支出的含义与原则 1、财政支出的含义 财政支出，是指政府为履行职能、取得所需商品和劳务而进行的财政资金支付，是政府行为活动的成本。 财政支出体现着财政的目的和财政职能的基本内涵； 财政支出规模和范围反映着政府介入经济生活和社会生活的规模和深度。 财政支出的过程就是执行政府政策的过程。 2、财政支出的原则 （1）公平分配原则

该原则是指通过财政支出对市场调节所形成的初次分配结果，进行有效的再分配，以实现企业和

个人在国民收入分配中做到机会均等。 市场不能对分配差距进行有效的再分配和实现社会公半，这就需要政府通过再分配「以调整和克服。财政支出坚持公平分配原则，就是通过再分配纠正市场机制导致的财富分配不公平状况，实现社会分配公平，缩小贫富差距。 （2）效益原则 财政支出效益原则，是以市场机制发挥基础性作用为基点，遵循市场效率准则來安排财政支出，优化资源配置，以最小的社会成本取得最大的社会效益。 宏观含义：耍实现社会均衡，通过财政支出使社会资源在政府和微观经济主体之间的配置达到均衡，达到这一均衡的标准是政府通过财政支出给社会带來的利益大丁?由政府课税或用其他方式取得收入所付出的代价。 微观含义：进行成本效益分析，以判定某项支出所消耗资源与其带來的效益之间的比例关系, 在此基础上决定某个项目财政是否配置资源及配置多少资源。 （3）稳定与发展原则 该原则是指通过正确安排财政支出的方向和规模，支持宏观经济的稳定和发展。 财政支出规模和结果是影响社会总需求规模和结果的重耍因素，在社会总供给大于社会总需求时增加财政支出，在社会总供给小于社会总需求时，减少财政支出。 【例题1：课后题第2题】政府为履行职能，取得所需商品和劳务而进行的财政资金支付，是（）。 A.政府预算 B.财政收入 C.财政支出 D.财政政策 答案：C 【例题2：课后题第1题】遵循市场效率准则来安排财政支出，优化资源配置，以最小的社会成本取得最大的社会效益，体现了财政支出（）的要求 A公平分配原则 B 效益原则 C 稳定 D发展 答案:B 【例题3：课后题第11题】财政支出公平分配原则，要求（）。

2020年中级会计师《实务》基础精讲班讲义第六章 投资性房地产

一、内容提要 本章解析投资性房地产的界定及入账成本的确认，对投资性房地产的两种后续计量模式在选择标准上、会计处理上和计量模式的转化上进行了系统地阐述，最后，本章对投资性房地产的转换及处置做了案例解析。 二、关键考点 1.投资性房地产的辨认； 2.公允价值模式下投资性房地产的会计核算； 3.成本模式转为公允价值模式的会计处理原则； 4.公允价值模式下投资性房地产与固定资产、无形资产或开发产品相互转换时公允价值与账面价值差额的归属科目认定； 5.投资性房地产处置损益的计算，尤其是公允价值模式下“其他综合收益”和“公允价值变动损益”转入“其他业务成本”的会计处理。 三、历年试题分析 年份题型题数分数考点 2017 单选题 1 1.5 自用房产转为公允价值模式计量的投资性房地产形成贬值的科 目归属 多选题 1 2 投资性房地产会计处理原则的正误甄别 判断题 1 1 投资性房地产的界定 综合题 1 18 投资性房地产结合所得税的会计处理 2018 单选题 1 1.5 投资性房地产折旧的计算 多选题 1 2 成本模式转公允价值模式的会计处理 判断题 1 1 投资性房地产的后续支出处理 计算题 1 10 公允价值模式下的投资性房地产的会计处理 2019 单选题 1 1.5 投资性房地产日常维护支出的科目归属 多选题 1 2 自用房产转换为公允价值模式的投资性房地产对财务报表项目 的影响 判断题 1 1 部分出租部分自用的会计处理原则 计算题 1 10 公允价值计量模式下投资性房地产的取得、公允价值变动及转 为自用固定资产并提取折旧的会计处理 四、本章知识点详解 【知识点】投资性房地产的特征与范围▲▲▲ 【解释】房地产包含两部分：地皮与地上建筑物。房地产企业购买地皮，并在此基础上建造商品房，两者合二为一属于房地产企业的库存商品，计入“开发产品”科目。一般企业购买地皮，计入“无形资产——土地使用权”，建造的地上建筑物计入“固定资产”，如果无法合理区分，全部计入“固定资产”。

雅思强化写作精讲班第8讲讲义--(B)IELTS 写作 34 个基础句型

雅思强化写作精讲班第 8 讲讲义 34个基础句型 (B)IELTS 写作 34 个基础句型 前进类 1 benefit from 惊人的 People who look for information can benefit from the amazing development of the Internet. 2 invest in The medical facilities in the rural area are still not very developed; therefore, the government should invest more money in these facilities. 3 promote the development of… The widespread use of English has promoted the development of English training schools in China. 4 It is obvious that… It is obvious that a DVD can hold more information than a book. More importantly, it is more entertaining. 5 play a key role in One’s job and age play a key role in deciding what one wears. 6 enrich one’s experience… Working for a period before going to university can greatly enrich students’ experience and make them more capable in university. 7 keep society safe and stable Harmony can keep society safe and stable, while clashes make a country unlivable. 8 relax their bodies and ease their minds Even though on holiday students spend less time studying, holidays relax students’ bodies and ease their minds.

高教版公共英语3级精讲班讲义7

公共英语3级精讲班第7讲讲义 Dialogue Dialogue 1 Zhang, a Chinese visiting scholar, is talking about a new dining trend in the United States with Susan, an American psychologist. Cooking at the table side has always been part of traditional cooking, and is coming back in the new society. 1. out-dated style 过时的样式 2. I don’t quite get it. 我不太理解。 我不太理解。 get 理解 I don’t get your meaning, I didn’t quite get what you said. 3. Slicing, saucing, boning, dicing 切片，添加调料，剔骨，切丁 4. You’re being sarcastic, aren’t you? 你是在讽刺，是吗？ be doing + adj 某一段时间处于某种状态 be + adj 一直处于某种状态 You are being slow. You are slow. She is being clever. She is clever. Dialogue 2 Janet is buying some food at a shop. Background knowledge: Virginia Ham 弗吉尼亚火腿 Boiled ham 熟的火腿 Domestic Swiss cheese国产瑞士奶酪 Imported Swiss 进口瑞士奶酪 Language points 1. I think I ’ll stick with the domestic. 我想我还是买国产的。 stick with sb/sth 继续支持某人/物 I’m sticking with my original idea. Stick with me and you’ll be all right. 3. How much do I owe you? 我需要给你多少钱？ owe： 1) 欠某人/某事的债 He owes his father 50 yuan. 2) 将某人/某事的原因归功与--- He owes his success more to luck than to ability. 3) 感恩，感激 I owe my teachers and parents a great deal. I owe a lot to my wife and child.

雅思精讲阅读班精讲班第7讲讲义

雅思精讲阅读班精讲班第7讲讲义 Questions 22-24 What is a dinosaur? A. Although the name dinosaur is derived from the Greek for “terrible lizard”, dinosaurs were not, in fact, lizards at all. Like lizards, dinosaurs are included in the class Reptilia, or reptiles, one of the five main classes of Vertebrata, animals with backbones. However, at the next level of classification, within reptiles, significant differences in the skeletal anatomy of lizards and dinosaurs have led scientists to place these groups of animals into two different superorders: Lepidosauria, or lepidosaurs, and Archosauria, or archosaurs. B. Classified as lepidosaurs are lizards and snakes and their prehistoric ancestors. Included among the archosaurs, or “ruling reptiles”, are prehistoric and modern crocodiles, and the now extinct thecondonts, pterosaurs and dinosaurs. Paleontologists believe that both dinosaurs and crocodiles evolved, in the later years of the Triassic Period (c. 248-208 million years ago), from creatures called pseudosuchian thecodonts. Lizards, snakes and different types of thecondont are believed to have evolved earlier in the Triassic Period from reptiles known as eosuchians. C. The most important skeletal differences between dinosaurs and other archosaurs are in the bones of the skull, pelvis and limbs. Dinosaur skulls are found in a great range of shapes and sizes, reflecting the different eating habits and lifestyles of a large and varied group of animals that dominated life on Earth for an extraordinary 165 million years. However, unlike the skulls of any other known animals, the skulls of dinosaurs had two long bones known as vomers. These bones extended on either side of the head, from the front of the snout to the level of the holes in the skull known as the antorbital fenestra, situated in front of the dinosaur’s orbits or eyesockets. D. All dinosaurs, whether large or small, quadrupedal or bipedal, fleet-footed or slow-moving, shared a common body plan. Identification of this plan makes it possible to differentiate dinosaurs from any other types of animal, even other archosaurs. Most significantly, in dinosaurs, the pelvis and femur had evolved so that the hind limbs were held vertically beneath the body, rather than sprawling out to the sides like the limbs of a lizard. The femur of a dinosaur had a sharply in-turned neck and a ball-shaped head, which slotted into a fully open acetabulum or hip socket. A supra-acetabular crest helped prevent dislocation of the femur. The position of the knee joint, aligned below the acetabulum, made it possible for the whole hind limb to swing backwards and forwards. This unique combination of features gave dinosaurs what is know as a “fully improved gait”. Evolution of this highly efficient method of walking also developed in mammals,