Financial Accounting, 7e
Harrison/Horngren
Test Item File
Chapter 7: Plant Assets & Intangibles
7.1-1 The cost of any plant asset is the sum of all the costs incurred to bring the asset to its intended use.
Answer: True LO: 7-1 Diff: 2 EOC: S7-2
7.1-2 The cost of land may include the cost to remove an unwanted building.
Answer: True LO: 7-1 Diff: 2 EOC:E7-15
7.1-3 Of the plant assets, buildings are depreciated because these are long-term tangible assets.
Answer: True LO: 7-1 Diff: 2 EOC: E7-15
7.1-4 Land improvements are not subject to depreciation, as these items are subject to decay.
Answer: False LO: 7-1 Diff: 2 EOC: E7-15
7.1-5 Costs of land improvements are included in the Land account.
Answer: False LO: 7-1 Diff: 2 EOC: E7-17
7.1-6 Any cost to get machinery up and running should be part of the cost of the asset and depreciated.
Answer: True LO: 7-1 Diff: 2 EOC: E7-17
7.1-7 The cost of leasehold improvements should be expensed immediately, as this is not a capital asset.
Answer: False LO: 7-1 Diff: 2 EOC: E7-17
7.1-8 The cost of assets purchased together in a lump sum should be allocated using the cost paid for each of
the assets.
Answer: False LO: 7-1 Diff: 2 EOC: S7-3
7.1-9 An example of a long-term asset would be:
A. office supplies.
B. furniture.
C. investment in LQH company.
D. patents.
Answer: B LO: 7-1 Diff: 2 EOC: P7-49A
7.1-10 All amounts paid to acquire a plant asset and to get it ready for its intended use are referred to as:
A.set up costs.
B.capital expenditures .
C. maintenance expense.
D. the cost of an asset.
Answer: D LO: 7-1 Diff: 1 EOC: P7-48A
7.1-11 Which of the following should be included in the cost of land?
A. Construction cost of a parking lot
B. Landscaping
C. Real estate brokerage commission
D. Lighting
Answer: C LO: 7-1 Diff: 2 EOC: S7-2
7.1-12 Which of the following is NOT an intangible asset?
A. Copyright
B.Goodwill
C. Patent
D. Mineral rights
Answer: D LO: 7-1 Diff: 2 EOC:P7-48A
7.1-13 The cost of installing shrubbery should be recorded as:
A. land.
B. land improvements.
C. land maintenance expense.
D. land improvement expense.
Answer: B LO: 7-1 Diff: 2 EOC: P7-48A
7.1-14 The cost of assets acquired in a lump-sum purchase must be allocated using which method?
A. Book-value method
B Cost method
C.Per capita method
D.Relative-sales-value-method
Answer: D LO: 7-1 Diff: 2 EOC: S7-3
7.1-15 Land, buildings and equipment are acquired for a lump sum of $875,000. The market values of the three
assets are, respectively, $200,000, $500,000 and $300,000. What is the cost assigned to the equipment?
A. $250,000
B. $262,500
C. $300,000
D. $342,857
Answer: B LO: 7-1 Diff: 2 EOC: S7-3
7.1-16 Land is purchased for $62,500. Back taxes paid by the purchaser were $7,500; total costs to demolish an
existing building were $11,000; fencing costs were $12,500; and lighting costs were $1,500. What is the cost of the land?
A. $62,500
B. $81,000
C. $93,500
D. $95,000
Answer: B LO: 7-1 Diff: 2 EOC: E7-15
7.1-17 Which of the following should be included in the Machinery account?
A. The cost of transporting the machinery to its setup location.
B. The cost of a maintenance insurance plan after the machinery is up and running.
C. The cost of calibrating the machinery before it is shipped.
D. The cost of insurance while the machinery is being overhauled.
Answer: A LO: 7-1 Diff: 2 EOC: E7-17
7.1-18 Morton Corporation purchased equipment for $46,000. Morton also paid $1,200 for freight and insurance
while the equipment was in transit. Sales tax amounted to $850. Insurance, taxes and maintenance for the first year of use was $1,000. How much should Morton Corporation capitalize as the cost of the equipment?
A. $46,000
B. $46,850
C. $48,050
D. $49,050
Answer: C LO: 7-1 Diff: 2 EOC: E7-17
7.1-19 All expenditures to repair and renovate an existing building for its intended use are charged to:
A. land.
B. land improvements.
C. land improvements expense.
D. building.
Answer: D LO: 7-1 Diff: 2 EOC: P-48A
7.1-20 Maxco Company acquired land and buildings for $1,000,000. The land is appraised at $450,000 and the
buildings are appraised at $800,000. The debits to the Land and Buildings accounts will be:
A. Land $360,000; Building $640,000.
B. Land $500,000; Building $500,000.
C. Land $450,000; Building $800,000.
D. Land $562,500; Building $437,500.
Answer: A LO: 7-1 Diff: 2 EOC: S7-3
7.1-21 In a lump-sum purchase of assets, the relative sales value is defined as the:
A. total price paid less the value of the most valuable asset.
B. total price paid compared to the total market value.
C. ratio of each asset’s market value to the total market value.
D. ratio of each asset’s market value to the total book value.
Answer: C LO: 7-1 Diff: 2 EOC: S7-3
7.1-22 Bixby Corporation purchased land and a building for $800,000. An appraisal indicates that the land’s
value is $400,000 and the building’s value is $500,000. When recording this transaction Galaxy should debit:
A. Land for $800,000.
B. Building for $355,555.
C. Land Improvement-Building for $500,000.
D. Building for $444,444.
Answer: D LO: 7-1 Diff: 2 EOC: S7-3
7.1-23 The Augusta Health Company purchased land, buildings and equipment for $2,400,000. The land has
been appraised at $915,000, the buildings at $1,125,000 and the equipment at $510,000. The equipment account will be debited for:
A. $541,875.
B. $500,000.
C. $480,000.
D. $410,156.
Answer: C LO: 7-1 Diff: 2 EOC: S7-3
7.1-24 Which of the following costs associated with a delivery van should be capitalized?
I. The van is repainted.
II. The van’s transmission is completely overhaule d.
III. The van is modified for a specific use.
A. I and II
B. I and III
C. II and III
D. All of these answers are correct.
Answer: C LO: 7-1 Diff: 2 EOC: E7-17
7.1-25 The journal entry to record a major expenditure to upgrade equipment that extends its useful life beyond
the original estimate would include a:
A. credit to Depreciation Expense.
B. debit to Equipment.
C. debit to Depreciation Expense.
D. debit to Repair Expense.
Answer: B LO: 7-1 Diff: 2 EOC: E7-17
7.1-26 Pat’s Pets recently paid to have the engine in its delivery van overhaule d. The estimated useful life of the
van was originally estimated to be 7 years. The overhaul is expected to extend the useful life of the van to
9 years. The overhaul is regarded as a(n):
A. revenue expenditure.
B. capital expenditure.
C. equity expenditure.
D. matching expenditure.
Answer: B LO: 7-1 Diff: 2 EOC:QC-8
7.1-27 Capital expenditures are not immediately expensed because these items:
A. do not extend the life of an asset.
B. return an asset to its prior condition.
C. increase the asset’s capacity.
D. do all of the above.
Answer: C LO: 7-1 Diff: 2 EOC:S7-4
7.1-28 Repairs made to equipment as part of a yearly maintenance project would be recorded in the journal by
debiting:
A. Accumulated Depreciation.
B. Depreciation Expense.
C. Equipment.
D. Repair Expense.
Answer: D LO: 7-1 Diff: 2 EOC:S7-4
7.1-29 Treating a capital expenditure as an immediate expense:
A. overstates assets and overstates owners’ equity.
B. overstates expenses and understates net income.
C. understates expenses and overstates owners’ equity.
D. understates expenses and understates assets.
Answer: B LO: 7-1 Diff: 3 EOC:S7-4
7.2-1 The Accumulated Depreciation account represents a Contra-Revenue account.
Answer: False LO: 7-2 Diff: 2 EOC: E7-18
7.2-2 Obsolescence may cause an asset’s useful life to be longer than the asset’s physical life.
Answer: False LO: 7-2 Diff: 1 EOC: P7-49A
7.2-3 When using the units-of-production depreciation method, the asset’s actual cost is used in computing the
first year of depreciation.
Answer: True LO: 7-2 Diff: 2 EOC: S7-5
7.2-4 If the accumulated depreciation and residual value of an asset are correctly calculated, book value will
equal the cost less the total accumulated depreciation.
Answer: True LO: 7-2 Diff: 2 EOC: P7-52A
7.2-5 The straight-line method is one of the most widely used methods of computing depreciation for financial
statement purposes.
Answer: True LO: 7-2 Diff: 2 EOC: P7-52A
7.2-6 Double-declining-balance depreciation computes total depreciation by multiplying the asset’s book value
by two times the straight-line rate.
Answer: False LO: 7-3 Diff: 3 EOC: S7-7
7.2-7 The process of allocating a plant asset’s cost to expense over the period in which the asset is used is
called:
A. amortization.
B. allocation.
C. depreciation.
D. depletion.
Answer: C LO: 7-2 Diff: 1 EOC:QC 2
7.2-8 Which accounting principle directs the depreciation process?
A. Full disclosure
B. Going concern
C. Historical cost
D. Matching
Answer: D LO: 7-2 Diff: 1 EOC:QC 2
7.2-9 The depreciation process attempts to match the:
A.salvage value of the asset and the future market value of the asset.
B.book value and the current market value of the asset.
C.cost of the asset and the cash required to replace the asset.
D.revenues earned by the asset and the cost of the asset.
Answer: D LO: 7-2 Diff: 2 EOC:P7-51A
7.2-10 Which of the following depreciation methods best fits those assets that tend to wear out before they
become obsolete?
A. Straight-line method
B. Depletion method
C. Double-declining-balance method
D. Units-of-production method
Answer: D LO: 7-2 Diff: 2 EOC: E7-19
7.2-11 Which of the following depreciation methods best applies to those assets that generate greater revenue
earlier in their useful lives?
A. Straight-line method
B. Depletion method
C. Double-declining-balance method
D. Units-of-production method
Answer: C LO: 7-2 Diff: 2 EOC: E7-19
7.2-12 Which of the following statements is false?
A. Depreciation is a process of subjective valuation.
B. Depreciation is a non-cash expense.
C. Accumulated depreciation represents a growing amount of cash to be used to replace the existing
asset.
D. Accumulated depreciation is that portion of a plant asset’s cost that has been recorded previously as
an expense.
Answer: C LO: 7-2 Diff: 3 EOC: E7-18
7.2-13 When computing depreciation for a plant asset, which of the following must be estimated?
A. Useful life and residual value
B. Residual value and current market value
C. Useful life and current market value
D. Useful life, current market value, and residual value
Answer: A LO: 7-2 Diff: 2 EOC:S7-5
7.2-14 The expected cash value of a plant asset at the end of its useful life is known as:
A. scrap value.
B. salvage value.
C. residual value.
D. all of the above answers.
Answer: D LO: 7-2 Diff: 1 EOC:S7-5
7.2-15 The depreciable cost of an asset is defined as:
A. cost minus accumulated depreciation.
B. cost minus salvage value.
C. current sales value minus historical cost.
D. cost minus annual maintenance expense.
Answer: B LO: 7-2 Diff: 2 EOC:S7-5
7.2-16 The book value of an asset is defined as:
A. cost minus accumulated depreciation.
B. cost minus salvage value.
C. current sales value minus historical cost.
D. cost minus annual maintenance expense.
Answer: A LO: 7-2 Diff: 2 EOC:QC 4
7.2-17 On January 2, 2006, KJ Corporation acquired equipment for $260,000. The estimated life of the
equipment is 5 years or 40,000 hours. The estimated residual value is $20,000. If KJ Corporation uses the units of production method of depreciation, what will be the debit to Depreciation Expense for the year ended December 31, 2007—assuming that during this period the asset was used 8,250 hours?
A. $48,000
B. $49,500
C. $51,500
D. $53,625
Answer: B LO: 7-2 Diff: 2 EOC:P7-52A
7.2-18 On January 2, 2006, KJ Corporation acquired equipment for $260,000. The estimated life of the
equipment is 5 years or 40,000 hours. The estimated residual value is $20,000. What is the balance in Accumulated Depreciation on December 31, 2007, if KJ Corporation uses the straight-line method of depreciation?
A. $96,000
B. $49,500
C. $51,500
D. $53,625
Answer: A LO: 7-2 Diff: 2 EOC:P7-52A
of the asset on December 31, 2007, if KJ Corporation uses the straight-line method of depreciation?
A. $80,000
B. $96,000
C. $104,000
D. $164,000
Answer: D LO: 7-2 Diff: 2 EOC:P7-52A
7.2-20 On January 2, 2006, KJ Corporation acquired equipment for $260,000. The estimated life of the
equipment is 5 years or 40,000 hours. The estimated residual value is $20,000. What is the balance in Accumulated Depreciation on December 31, 2006, if KJ Corporation uses the double-declining-balance method of depreciation?
A. $62,400
B. $88,000
C. $96,000
D. $104,000
Answer: D LO: 7-2 Diff: 3 EOC: P7-52A
7.2-21 On January 10, 2007, Maxim Corporation acquired equipment for $124,000. The estimated life of the
equipment is 3 years or 24,000 hours. The estimated residual value is $10,000. What is the depreciation for 2007, if Baldwin Corporation uses the asset 9,100 hours and uses the units-of-production method of depreciation?
A. $43,225
B. $47,017
C. $41,333
D. $38,000
Answer: A LO: 7-2 Diff: 2 EOC:P7-52A
Accumulated Depreciation on December 31, 2007, if Baldwin Corporation uses the asset 5,500 hours in 2006 and 4,500 hours in 2007?
A. $76,000
B. $61,218
C. $52,083
D. $47,500
Answer: D LO: 7-2 Diff: 2 EOC:P7-52A
7.2-23 On January 2, 2007, Mosby Corporation acquired equipment for $200,000. The estimated life of the
equipment is 8 years or 35,000 hours. The estimated residual value is $40,000. What is the book value of the equipment on December 31, 2007, if Mosby Corporation uses the double-declining-balance method of depreciation?
A. $128,000
B. $150,000
C. $87,500
D. $72,000
Answer: B LO: 7-2 Diff: 2 EOC:P7-52A
7.2-24 On January 2, 2007, Mosby Corporation acquired equipment for $200,000. The estimated life of the
equipment is 8 years or 35,000 hours. The estimated residual value is $40,000. What is the amount of depreciation expense for 2007, if the company uses the double-declining-balance method of depreciation?
A. $112,500
B. $87,500
C. $50,000
D. $30,000
Answer: C LO: 7-2 Diff: 3 EOC:P7-52A
7.2-25 When compared to the other methods of depreciation, the double-declining-balance method of
depreciation gives depreciation expense for a period that i s:
A. less in the earlier periods.
B. more in the earlier periods.
C. approximately the same in earlier periods as with other methods.
D. an accelerated method; therefore, companies cannot use this method.
Answer: B LO: 7-2 Diff: 2 EOC:P7-52A
7.2-26 At the end of an asset’s useful life, the balance in Accumulated Depreciation will be the same as:
A. tax liability.
B. book value.
C. salvage value.
d.total depreciation expens
e.
Answer: D LO: 7-2 Diff: 3 EOC:P7-52A
7.3-1 The use of the straight-line method of computing depreciation increases a company’s tax liabi lity, thereby
increasing the company’s cash flow.
Answer: False LO: 7-3 Diff: 2 EOC: S7-7
7.3-2 The IRS states that only the straight-line method of depreciation may be used for income tax purposes.
Answer: False LO: 7-3 Diff: 1 EOC: E7-21
7.3-3 GAAP requires that companies use different depreciation methods for financial reporting purposes than
they use for income tax purposes.
Answer: False LO: 7-3 Diff: 2 EOC: E7-21
7.3-4 The consistency principle applauds a company for revising either the estimated useful life or the residual
value of an asset.
Answer: False LO: 7-3 Diff: 2 EOC: E7-21
7.3-5 Under the MACRS depreciation method, automobiles and equipment are depreciated using the:
A. straight-line method.
B. 150%-declining-balance method.
C. double-declining-balance method.
D. IRS units-of-production method.
Answer: C LO: 7-3 Diff: 2 EOC:P7-52A
7.3-6 Using an accelerated depreciation method will cause a company to incur:
A. less taxes in early years of the asset’s use as compared to later years.
B. more taxes in early years of the asset’s use as compared to later years.
C. the same amount of taxes in early years of the asset’s use as in the later years.
D. none of these answers are correct.
Answer: A LO: 7-3 Diff: 2 EOC:P7-52A
7.3-7 Carl’s Cigar Corporation’s net income before depreciation and taxes is $310,000. Using straight-line
depreciation, the current year’s depreciation expense would be $24,000. Using double-declining-balance depreciation, the current year’s depreciation expense would be $36,000. Assuming a tax rate of 35%, what is Carl’s Cigar Corporation’s net income if the double-declining-balance depreciation method is
used?
A. $171,600
B. $166,400
C. $185,900
D. $178,100
Answer: D LO: 7-3 Diff: 2 EOC: E7-31
7.3-8 Income before depreciation and taxes amounts to $167,200. Using straight-line depreciation, the current
year’s depreciation expense will be $31,200. Using double-declining-balance depreciation, the current year’s depreciation expense w ill be $41,200. Assuming a tax rate of 30%, what is the net cash saved in income taxes by using double-declining-balance depreciation over straight-line depreciation?
A. $3,000
B. $4,000
C. $7,000
D. $11,100
Answer: A LO: 7-3 Diff: 2 EOC:S7-7
7.3-9 Art Modell Company reported $61,000 in depreciation expense for the current year using the double-
declining-balance method. The company estimates that it saved net cash of $12,000 in income taxes by using the double-declining-balance instead of the straight-line method. The company has a 30% tax rate.
What would depreciation expense have been using the straight-line method?
A. $43,857
B. $40,000
C. $21,000
D. $7,200
Answer: C LO: 7-3 Diff: 3 EOC:S7-7
7.3-10 Deland Company purchased equipment on March 1, 2009, for $130,000. The residual value is $40,000
and the estimated life is 10 years or 60,000 hours. Compute depreciation expense for the year ending December 31, 2009, if the company uses the straight-line method of depreciation.
A. $7,500
B. $9,000
C. $14,444
D. $21,666
Answer: A LO: 7-3 Diff: 2 EOC:S7-8
7.3-11 Deland Company purchased equipment on March 1, 2009, for $130,000. The residual value is $40,000
and the estimated life is 10 years or 60,000 hours. Compute depreciation expense for the year ending December 31, 2009, if the company uses the units-of-production method of depreciation and uses the equipment for 9,000 hours.
A. $9,000
B. $10,500
C. $13,500
D. $29,500
Answer: C LO: 7-3 Diff: 2 EOC:S7-8
7.3-12 Deland Company purchased equipment on March 1, 2009, for $130,000. The residual value is $40,000
and the estimated life is 10 years or 60,000 hours. Compute depreciation expense for the year ending December 31, 2010, if the company uses the double-declining-balance method of depreciation.
A. $21,666
B. $20,800
C. $26,333
D. $24,666
Answer: A LO: 7-3 Diff: 3 EOC:S7-8
7.3-13 Bay Back Company acquired equipment on June 30, 2007, for $210,000. The residual value is $35,000
and the estimated life is 5 years or 40,000 hours. Compute the balance in Accumulated Depreciation as of December 31, 2009, if Bay Back Company uses the double-declining-balance method of depreciation.
A. $68,040
B. $134,400
C. $141,960
D. $149,520
Answer: D LO: 7-3 Diff: 3 EOC:S7-8
7.3-14 Paul’s Lodging Corporation purchased equipment on January 1, 2006 for $180,000. The equipment had
an estimated useful life of 10 years and an estimated salvage value of $30,000. After using the equipment for 3 years, the company determined that the equipment could be used for an additional 9 years and still have a salvage value. Assuming Paul’s Lodging Corporation uses straight-line depreciation, compute depreciation expense for the year ending December 31, 2009.
A. $11,250
B. $13,500
C. $15,000
D. $20,000
Answer: C LO: 7-3 Diff: 3 EOC: E7-22
7.3-15 Jackson Corporation acquired equipment on January 1, 2007, for $320,000. The equipment had an
estimated useful life of 10 years and an estimated salvage value of $25,000. On January 1, 2010, Jackson Corporation revised the total useful life of the equipment to 8 years and the estimated salvage value to be $20,000. Compute depreciation expense for the year ending December 31, 2010, if Jackson Corporation uses straight-line depreciation.
A. $26,477
B. $39,300
C. $42,300
D. $46,300
Answer: C LO: 7-3 Diff: 3 EOC: E7-22
7.3-16 Jackson Corporation acquired equipment on January 1, 2007, for $320,000. The equipment had an
estimated useful life of 10 years and an estimated salvage value of $25,000. On January 1, 2010, Jackson Corporation revised the total useful life of the equipment to 8 years and the estimated salvage value to be $20,000. The company decides to use 6 years, what is the book value as of December 31, 2010?
A. $161,000
B. $159,000
C. $154,333
D. $146,000
Answer: A LO: 7-3 Diff: 3 EOC:E7-22
7.3-17 A revision of an estimate which will extend the asset’s useful life is called a change in accounting:
A. theory.
B. policy.
C. procedure.
D. estimate.
Answer: D LO: 7-3 Diff: 3 EOC: E7-22
7.3-18 When an asset is fully depreciated,:
A. the total depreciation is equal to the accumulated depreciation, and the asset has reached the end of its
actual useful life.
B. the book value is equal to the salvage value, and the asset has reached the end of its estimated useful
life.
C. the depreciable cost is equal to the salvage value, and the asset is of no further use to the company.
D. the book value is zero, and the asset has no market value.
Answer: B LO: 7-3 Diff: 3 EOC:P7-52A
7.3-19 The Fall River Corporation bought a plant asset on January 1, 2006, at a cost of $45,000. Estimated
residual value is $5,000 and the estimated useful life is 8 years. The company uses straight-line depreciation. On January 1, 2009, Fall River’s management revises the total estimated life to be 10 years, with estimated residual value of $2,000. The balance in Accumulated Depreciation on December 31, 2007, is:
A. $16,358.
B. $21,429.
C. $10,000.
D. $19,000.
Answer: C LO: 7-3 Diff: 3 EOC: E7-22
7.3-20 A plant asset is acquired by a business on January 1, 2005, for $30,000. The asset’s estimated residual
value is $8,000 and its estimated life is 5 years. Management chooses to use straight-line depreciation. On January 1, 2007, management revises the total useful life to 6 years and the residual value to be zero.
Compute the balance in Accumulated Depreciation on December 31, 2007.
A. $4,400
B. $5,300
C. $8,800
D. $14,100
Answer: D LO: 7-3 Diff: 3 EOC: E7-22
7.4-1 The exchange of a plant asset may result in an amount that is greater than the list price of the asset
received.
Answer: True LO: 7-4 Diff: 2 EOC: S7-10
7.4-2 When computing the gain or loss on the sale of a plant asset, the annual depreciation for the year of sale
must be considered, but if the amount is small, this amount can be ignored.
Answer: False LO: 7-4 Diff: 2 EOC: E7-23
7.4-3 A gain will result when the book value of a plant asset exceeds the cash received from the sale of the asset.
Answer: False LO: 7-4 Diff: 2 EOC: QC 6
7.4-4 Gains and losses on the sale of plant assets are reported on the income statement as regular income or
expense items.
Answer: False LO: 7-4 Diff: 2 EOC: QC 6
7.4-5 Valtrex Inc. sells a major plant asset.
A. Depreciation expense should be recorded through the date of sale.
B. The book value of the asset should be credited to the asset account.
C. No gain should be recognized if depreciation expense was taken on the asset before the asset was sold.
D. A loss should be recognized, but not a gain, if depreciation expense was taken on the asset before the
asset was sold.
Answer: A LO: 7-4 Diff: 2 EOC:S7-10
7.4-6 A loss is recorded on the sale of a plant asset when the:
A. cash received exceeds the asset’s book value.
B. ass et’s book value is less than its historical cost.
C. asset’s book value is greater than the amount of cash received from the sale.
D. cash received exceeds the cash paid for the replacement asset.
Answer: C LO: 7-4 Diff: 1 EOC:S7-10
7.4-7 Patch Company sold some office furniture for $4,800 cash. The furniture cost $31,500 and had
accumulated depreciation through the date of sale totaling $29,300. The journal entry to record the sale of the furniture will include a:
A. debit to Loss on Sale of Furniture for $26,700.
B. debit to Gain on Sale of Furniture for $2,600.
C. credit to Gain on Sale of Furniture for $2,600.
D. credit to Loss on Sale of Furniture for $26,700.
Answer: C LO: 7-4 Diff: 2 EOC: S7-10
7.4-8 Hawthorne Company sold an old computer for $3,000 cash. The computer cost $45,000 and had
accumulated depreciation through the date of sale totaling $42,000. The company will recognize:
A. a gain of $3,000.
B. a loss of $3,000.
C. neither a gain nor a loss.
D. a loss of $37,500.
Answer: C LO: 7-4 Diff: 2 EOC: S7-10
7.4-9 Smucker’s Company sold equipment costing $65,000 with $60,000 of accumulated depreciation for
$10,000 cash. The company’s journal en try to record this sale will not include a:
A. credit to Equipment for $65,000.
B. credit to Gain on Sale of Equipment for $5,000.
C. debit to Accumulated Depreciation for $60,000.
D. debit to Gain on Sale of Equipment for $5,000.
Answer: D LO: 7-4 Diff: 2 EOC:S7-10
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（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----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 （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 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 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
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。
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[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 -