Chapter 1-5&7 Practice Quiz with answers
Chapter 1 Practice Quiz-Reset
Practice Quiz, Question 1
The accounting process involves all of the following except ?identifying economic transactions that are relevant to the business.
?communicating financial information to users by preparing financial statements.
?assessing the effects of non-quantifiable economic events.
?analysing and interpreting financial statements. Practice Quiz, Question 2
Keeping a chronological diary of measured events in an orderly and systematic manner is which step in the accounting process?
?processing.
?recording.
?communicating.
?identifying.
Practice Quiz, Question 3
Which of the following would not be considered an internal user of accounting data for the XYZ Ltd?
?CEO of the company
?Production manager
?Bank manager
?Merchandise inventory clerk
Practice Quiz, Question 4
Which of the following is not a characteristic of the cost principle at the time something is acquired?
?Objectivity
?Reliability
?Verifiability
?Subjectivity
Practice Quiz, Question 5
Joan and Sara met at law school and decide to start a small law practice after graduation. They agree to split income and expenses evenly. The most common form of business organisation for a business such as this would be a
?joint venture.
?partnership.
?corporation.
?proprietorship.
Practice Quiz, Question 6 A basic assumption of accounting that requires the activities of an entity to be kept separate from the activities of its owner is the
?economic entity assumption.
?stand alone concept.
?monetary unit assumption.
?corporate form of ownership.
Practice Quiz, Question 7
When an owner withdraws cash or other assets from a business for personal use, these withdrawals are termed ?consumptions.
? a credit line.
?drawings.
?depletions.
Practice Quiz, Question 8
A loss will result during a time period when
?liabilities exceed assets.
?income exceed expenses.
?drawings exceed investments.
?expenses exceed income.
Practice Quiz, Question 9
The statement of financial position can be referred to as ?the statement of financial position.
?the statement of cash flows.
?the statement of owner's equity.
?the operating statement.
Practice Quiz, Question 10
Collection of a $500 Accounts Receivable
?increases an asset $500; decreases a liability $500
?increases an asset $500; decreases an asset $500
?decreases a liability $500; increases owner's equity $500
?decreases an asset $500; decreases a liability $500 Practice Quiz, Question 11
James Ltd purchases $600 of equipment from Mundelein Ltd for cash. The effect on the components of the basic accounting equation of James Ltd is
? a decrease in assets and liabilities.
?an increase in assets and a decrease in liabilities.
?no change in total assets.
?an increase in assets and liabilities.
Practice Quiz, Question 12
The purpose of accounting is to assist the following to make decisions about the allocation of scarce resources: ?only internal and external users.
?only external users.
?only those users who have a direct relationship with the entity.
?only internal users.
Practice Quiz, Question 13
The information provided by an entity's accounting system is
?often the most important single source of information for decision makers.
?never the most important single source of information for decision makers.
?the only important source of information for decision makers.
?always the most important single source of information for decision makers.
Practice Quiz, Question 14
Corporate governance has become a focus of attention because there was a need for greater transparency and oversight of
?management decision making.
?shareholder decision making.
?lender decision making.
?shareholder and lender decision making.
Practice Quiz, Question 15
Many think that bookkeeping and accounting are the same. Which of the following statements is incorrect?
?Bookkeeping involves the entire process of identifying, recording and communicating economic events.
?Accounting includes much more that bookkeeping.
?Bookkeeping usually involves only the recording of economic events.
?Accounting can be divided into financial accounting and management accounting.
Practice Quiz, Question 16
The steps in analysing ethics cases comprise which of the following:
?Recognise an ethical situation and the ethical issues involved.
?Identify and analyse the principal elements in the situation. ?Identify the alternatives, and weigh the impact of each alternative on various stakeholders.
?All of the statements are correct.
Practice Quiz, Question 17
Stakeholders with an interest in the sustainability report also want information on
?how the entity is impacting on society at large.
?how profitable the entity is.
?how the managers are managing the entity.
?how happy employees are working for the entity. Practice Quiz, Question 18
The Joint Code of Professional Conduct issued by CPA Australia and the Institute of Chartered Accountants in Australia sets out principles of conduct. These include all but which one of the following:
?Acting in the public interest.
?Managing to maximise profitability.
?Acting with integrity.
?Avoiding conflicts of interest.
Practice Quiz, Question 19
Regarding the following statement, which alternative is incorrect? The Financial Reporting Council was formed to ?provide oversight of the process for setting auditing standards in Australia.
?formulate Australian accounting standards.
?provide oversight of the process for setting accounting standards in Australia.
?oversee the Australian Accounting Standards Board's activities.
Practice Quiz, Question 20
Which financial statement is prepared at a point in time? ?Statement of changes in equity.
?Statement of financial position.
?Statement of cash flows.
?Income statement.
Chapter 2 Practice Quiz-Reset
Practice Quiz, Question 1
The left side of an account is
?the balance of the account.
?the debit side.
?the credit side.
?smallest side.
Practice Quiz, Question 2
An account consists of
? a title, a left side, and a debit balance.
? a title, a debit balance, and a credit balance.
? a title, a debit side, and a credit side.
? a title, a right side, and a debit balance.
Practice Quiz, Question 3
An accountant has debited an asset account for $1,000 and credited a liability account for $500. The entry that will complete the recording of the transaction is
?Debit another asset account for $500.
?Debit an owner's equity account for $500.
?Credit a different asset account for $500.
?Debit an expense account for $500.
Practice Quiz, Question 4
If a company has overdrawn its bank account then
?its cash account will show a debit balance.
?the cash account debits will exceed the cash account credits.
?it cannot be detected by observing the balance of the cash account.
?its cash account will show a credit balance.
Practice Quiz, Question 5
An incorrect statement concerning the drawings account is
?It is increased by credits and decreased by debits.
?It will normally have a debit balance.
?Withdrawals by the owner can be in the form of non-cash assets.
?Owner's withdrawals could be debited directly to the owner's capital account.
Practice Quiz, Question 6
Which of the following statements is false?
?Income accounts are increased by debits.
?Income increases owner's equity. ?Income accounts have normal credit balances.
?Income is a positive factor in the computation of profit. Practice Quiz, Question 7
Which of the following is a false statement concerning the journal?
?It discloses the complete effect of a transaction.
?It provides a chronological record of transactions.
?It helps to prevent errors because debit and credit amounts for each entry can be readily compared.
?None of the statements are false.
Practice Quiz, Question 8
The usual sequence of steps in the transaction recording process is:
?journal - analyse - ledger.
?journal - ledger - analyse.
?analyse - journal - ledger.
?ledger - journal - analyse.
Practice Quiz, Question 9
Which statement in relation to the chart of account is incorrect?
?All accounting systems whether computerised or manual require a chart of accounts.
?The accounts usually start with the statement of financial position accounts.
?Gaps are left in the numbering system to permit the insertion of new accounts as needed.
?All the accounts are listed in alphabetical order. Practice Quiz, Question 10
A journal is not useful for
?disclosing the complete effect of a transaction in one place.
?preparing financial statements.
?providing a record of transactions.
?locating and preventing errors.
Practice Quiz, Question 11
The name given to entering transaction data in the journal is
?journalising.
?chronicling.
?posting.
?listing.
Practice Quiz, Question 12
Which of the following journal entries is recorded correctly and in the standard format?
?Cr Cash 1,500
Dr Wages Expense 550
Dr Advertising Expense 950
?Dr Wages Expense 550
Dr Advertising Expense 950
Cr Cash 1,500
?Dr Wages Expense 550
Cr Cash 1,500
Dr Advertising Expense 950
?Dr Wages Expense 550
Dr Advertising Expense 950
Cr Cash 1,500
Practice Quiz, Question 13
The ledger should be arranged in
?chronological order.
?dollar amount order.
?financial statement order.
?alphabetical order.
Practice Quiz, Question 14
Management can determine the amounts due from customers by examining which ledger account?
?Bank
?Service Income
?Accounts Receivable
?Accounts Payable
Practice Quiz, Question 15
Transferring journal entries to the ledger is called
?analysing.
?reporting.
?posting.
?journalising.
Practice Quiz, Question 16
A numbering system for a chart of accounts.
?usually starts with the income accounts.
?usually starts with the liability accounts
?usually starts with income statement accounts.
?usually starts with statement of financial position accounts.
Practice Quiz, Question 17
The chart of accounts is a ?device used to prove the mathematical accuracy of the ledger.
?required step in the recording process.
?list of accounts and their balances at a given time.
?listing of the accounts and the account numbers which identify their location in the ledger.
Practice Quiz, Question 18
Customarily, a trial balance is prepared
?at the end of an accounting period.
?after each journal entry is posted.
?only at the inception of the business.
?at the end of each day.
Practice Quiz, Question 19
A trial balance would help in detecting which one of the following errors?
? A journal entry that is posted twice.
?Offsetting errors made in recording the transaction.
? A transposition error in transferring the debit side of the general journal entry to the ledger.
? A transaction that is not journalised.
Practice Quiz, Question 20
Which one of the following statements is incorrect? Dollar signs
?are shown against every monetary amount.
?do not appear in the ledgers.
?are usually used only in the trial balance and financial statements.
?do not appear in the journals.
Chapter 3 Practice Quiz-Reset
Practice Quiz, Question 1
The time period assumption is also referred to as the
?financial assumption.
?calendar assumption.
?periodicity assumption.
?reporting assumption.
Practice Quiz, Question 2
Accountants divide the economic life of a business into artificial time periods. This convenient assumption is referred to as
?the financial year assumption.
?the time period assumption.
?the calendar year assumption.
?the interim period assumption.
Practice Quiz, Question 3
Which statement concerning accrual-basis accounting is incorrect?
?Accrual-basis accounting is the method required by generally accepted accounting principles.
?Accrual-basis accounting recognises expenses when they are paid.
?Accrual-basis accounting follows the matching principle.
?Accrual-basis accounting follows the income recognition principle.
Practice Quiz, Question 4
The matching principle matches
?creditors with debtors.
?expenses with revenue.
?customers with businesses.
?assets with liabilities.
Practice Quiz, Question 5
Which of the following is correct?
?Adjusting entries are required only if the financial statements are being prepared for the half-year.
?Adjusting entries are required only if the financial statements are being prepared for the financial year.
?Adjusting entries are required every time financial statements are prepared.
?Adjusting entries are required only if the financial statements are being prepared for the quarter. Practice Quiz, Question 6
Which statement is correct? The four types of adjusting entries are
?Prepaid expenses, unearned revenue, accrued revenue and accrued expenses.
?Paid expenses, unearned revenue, accrued revenue and accrued expenses.
?Prepaid expenses, earned revenue, accrued revenue and accrued expenses.
?Prepaid expenses, unearned revenue, accrued profit/loss.
Practice Quiz, Question 7
Accounts need to be adjusted because
?transactions may be paid or received in one time period but earned or incurred in another.
?transactions may be paid or received in one time period but earned or incurred in another and errors occur in recording transactions.
?errors occur in recording transactions.
?there are never enough accounts to record all the transactions.
Practice Quiz, Question 8
Adjusting entries can be classified as either
?debits and credits.
?postponements and advances.
?expenses or income.
?accruals or prepayments.
Practice Quiz, Question 9
An asset—expense relationship exists with
?unearned revenue adjusting entries.
?accrued revenue adjusting entries.
?prepaid expense adjusting entries.
?accrued expense adjusting entries.
Practice Quiz, Question 10
Accumulated Depreciation is
?an owner's equity account.
?an expense account.
? a contra asset account.
? a liability account.
Practice Quiz, Question 11
In calculating depreciation, the number of years of useful life of the asset is
?known with certainty.
?always overestimated.
?always the same as the assets actual life.
?always an estimate.
Practice Quiz, Question 12
If an adjusting entry is not made for an accrued expense ?liabilities will be understated.
?expenses will be overstated.
?profit will be understated.
?owner's equity will be understated.
Practice Quiz, Question 13
Which of the statements below is not true?
?An adjusted trial balance is used to prepare the financial statements.
?An adjusted trial balance proves the mathematical equality of the debits and credits in the ledger.
?An adjusted trial balance is prepared after the adjusting entries have been journalised and posted
?All of the statements are true.
Practice Quiz, Question 14
Al is a barber who does his own accounting for his shop. When he buys supplies he routinely debits Supplies Expense. Al purchased $1,500 of supplies in January and his inventory at the end of January shows $600 of supplies remaining. What adjusting entry should Al make on January 31?
?DR Supplies Expense 1,500
CR Cash 1,500
?DR Supplies 600
CR Supplies Expense 600
?DR Supplies Expense 900
CR Supplies 900
?DR Supplies Expense 600
CR Supplies 600
Practice Quiz, Question 15
On January 1, Federal Savings and Loan purchased a general liability insurance policy for $1,800 for coverage for the calendar year. The entire $1,800 was charged to Insurance Expense on January 1. If the firm prepares monthly financial statements, the proper adjusting entry on January 31, will be:
?DR Prepaid Insurance 1,650
CR Insurance Expense 1,650
?DR Prepaid Insurance 150
CR Insurance Expense 150
?DR Insurance Expense 1,650
R Prepaid Insurance 1,650
?DR Insurance Expense 150
CR Prepaid Insurance 150
Practice Quiz, Question 16
An entity credits a Revenue account when cash is received for future services in the amount of $6,000. At the end of the accounting period, $4,000 of service is still to be provided to the customer. Which general journal entry will be required at the end of the accounting period?
?Unearned Revenue 4,000
Revenue 4,000
?Revenue 2,000
Unearned Revenue 2,000
?Unearned Revenue 2,000
Revenue 4,000
?Revenue 4,000
Unearned Revenue 4,000
Practice Quiz, Question 17
If an entity has an accounting period of one-month, how frequently should it prepare adjusting entries?
?Yearly
?Quarterly
?Semi-annually
?Monthly
Practice Quiz, Question 18
Which of the following statements is correct? The adjusted trial:
?is prepared after all adjusting entries have been journalised and posted.
?is prepared before all adjusting entries have been journalised and posted.
?is prepared before the trial balance.
?is prepared after the financial statements are prepared.
Practice Quiz, Question 19
An entity debits supplies purchased in the amount of $5,000 to Supplies Expense at the time of the purchase. At the end of the accounting period it is determined that $2,000 of the supplies are still on hand. Which general journal entry will be required at the end of the accounting period?
?Supplies Expense 3,000
Supplies 3,000
?Supplies Expense 2,000
Supplies 2,000
?Supplies 2,000
Supplies Expense 2,000
?Supplies 3,000
Supplies Expense 3,000
Practice Quiz, Question 20
The revenue recognition principle requires that revenue should be recognised in the accounting records
?when cash is received.
?when an increase in future economic benefits has occurred.
?at the end of the year.
?both when an increase in future economic benefits has occurred and at the end of the year. Chapter 4 Practice Quiz-Reset
Practice Quiz, Question 1
The adjustments entered in the adjustments columns of a worksheet are
?posted to the ledger but not journalised.
?journalised after the worksheet is completed.
?entered into the worksheet from the general journal. ?not journalised.
Practice Quiz, Question 2
The profit or loss for the period
?is found by calculating the difference between the total of the credits and the total of the debits in the income statement columns of the worksheet.
?is found by calculating the difference between the trial balance totals and the adjusted trial balance totals.
?is found by calculating the difference between the income statement credit column and the statement of financial position credit column on the worksheet.
?cannot be found on the worksheet.
Practice Quiz, Question 3
The Profit and Loss Summary account shows that the revenue total exceeds the expense total by $12,000, for J. Tayler, sole trader, after closing the revenue and expense accounts. The entry to close the Profit and Loss Summary account is which of the following:
?debit the Profit and Loss Summary account $12,000, credit J. Tayler, Capital $12,000.
?credit the Profit and Loss Summary account $12,000, debit J. Tayler, Capital $12,000.
?debit the Profit and Loss Summary account $12,000, credit J. Tayler, Drawing $12,000.
?credit the Profit and Loss Summary account $12,000, debit J. Tayler, Drawing $12,000.
Practice Quiz, Question 4
Closing entries are necessary for
?both permanent and temporary accounts.
?temporary accounts only.
?permanent accounts only.
?statement of financial position accounts only.
Practice Quiz, Question 5
The balances that appear on the post-closing trial balance will match the
?income statement account balances.
?statement of owner's equity account balances.
?statement of financial position account balances.
?income statement and statement of financial position account balances.
Practice Quiz, Question 6
The heading for a post-closing trial balance has a date line that is similar to the one found on
?an income statement.
? a statement of owner's equity.
?the worksheet.
? a statement of financial position.
Practice Quiz, Question 7
Which of the following steps in the accounting cycle would be performed the least often?
?Prepare closing entries.
?Journalise transactions.
?Post to ledger accounts.
?Prepare adjusting entries.
Practice Quiz, Question 8
Which of the following shows the proper sequence of steps in the accounting cycle?
?Prepare a trial balance, prepare adjusting entries, prepare financial statements.
?Prepare a trial balance, post to ledger accounts, post adjusting entries.
?Journalise the transactions, prepare closing entries, prepare a trial balance.
?Prepare a trial balance, prepare financial statements, prepare adjusting entries.
Practice Quiz, Question 9
A correcting entry
?must involve one statement of financial position account and one income statement account.
?is another name for a closing entry.
?is a required step in the accounting cycle.
?may involve any combination of accounts. Practice Quiz, Question 10
On September 23 Reese Ltd received a $350 cheque from Mike M for services to be performed in the future. The bookkeeper for Reese Ltd debited Cash for $350 and incorrectly credited Accounts Receivable for $350. The amounts have been posted to the ledger. To correct this entry, the bookkeeper should
?debit Accounts Receivable $350 and credit Service Revenue $350.
?debit Accounts Receivable $350 and credit Cash $350. ?debit Cash $350 and credit Unearned Service Revenue $350.
?debit Accounts Receivable $350 and credit Unearned Service Revenue $350.
Practice Quiz, Question 11
The account that would usually be listed first in the current liabilities section of the statement of financial position is
?provision for long-service leave.
?taxes payable.
?accounts payable.
?salaries payable.
Practice Quiz, Question 12
Which of the following would not be classified as a non-current liability?
?Mortgage payable.
?The portion of a long-term debt maturing within 12 months.
?Lease liabilities.
?Bonds payable.
Practice Quiz, Question 13
Which of the following statements is true? The worksheet ?is a part of the general ledger.
?is a formal part of the accounting system.
?is not a journal.
?is a permanent record.
Practice Quiz, Question 14
Which of the following is not correct? Closing entries may be prepared directly from the
?income statement and the statement of changes in equity.
?income statement and statement of financial position. ?income statement and statement of financial position columns of the worksheet.
?adjusted balances in the ledger.
Practice Quiz, Question 15
Which of the following is correct? The post-closing trial balance lists the
?expense accounts.
?permanent accounts.
?revenue accounts.
?temporary accounts.
Practice Quiz, Question 16
Errors should be corrected as soon as they are discovered by journalising and posting
?correcting entries.
?general journal entries.
?adjusting entries.
?closing entries.
Practice Quiz, Question 17
Which of the following sets out the correct order of the steps in the accounting cycle:
?prepare an adjusted trial balance, prepare financial statements, journalise and post closing entries, prepare a post-closing trial balance.
?prepare an adjusted trial balance, journalise and post closing entries, prepare financial statements, prepare a post-closing trial balance.
?prepare financial statements, prepare a trial balance, prepare a post-closing trial balance, journalise and post closing entries.
?prepare an adjusted trial balance, prepare a post-closing trial balance, journalise and post closing entries, prepare financial statements.
Practice Quiz, Question 18
According to IAS 1 Presentation of Financial Statements, which one of the following is not a standard classification in the financial statements?
?Financial assets.
?Provisions.
?Allowances.
?Intangible assets.
Practice Quiz, Question 19
Which one of the following is not a current liability?
?Mortgages payable.
?Trade and other payables.
?Unearned revenue.
?Income tax payable. Practice Quiz, Question 20
On 24th April $5,000 of salaries earned between 10th April and 24th April are paid. On 30th April (the end of the accounting period) salaries earned between 25th and 30th April are $1,000. These will be paid in the 8th May payroll. On 8th May, salaries of $6,000 are paid. Of this amount, $1,000 applied to accrued wages and $5,000 was earned between 1st May and 8th May.
You are required to select the alternative that shows the recording of the adjusting entry on 30th April.
?Salaries Expense 1,000
Salaries Payable 1,000
?Salaries Expense 1,000
Accrued Expenses 1,000
?Salaries Expense 1,000
Prepaid Salaries 1,000
?Salaries Expense 1,000
Cash 1,000
Chapter 5 Practice Quiz-Reset
Practice Quiz, Question 1
Sales revenue less cost of sales equals:
?gross profit.
?profit.
?marginal income.
?net sales.
Practice Quiz, Question 2
Tony's Toys has sales revenue of $26,000, cost of sales of $16,000 and expenses of $6,000 for the year ended December 31. Tony's Toys gross profit is
?$0
?$10,000
?$4,000
?$20,000
Practice Quiz, Question 3
Boswell Clothing purchased inventory from Pissaro Ltd. The shipping costs were $400 and the terms of the shipment were FOB delivery point. Boswell would make which of the following entries regarding the shipping charges:
?There would be no entry in Boswell's books for shipping charges.
?Dr Delivery expense 400
Cr Inventory 400
?Dr Freight-out 400
Cr Cash 400
?Dr Freight-in 400
Cr Cash 400
Practice Quiz, Question 4
If a firm is given credit terms of 2/10, n/30, it should
?hold off paying the account until the end of the 30 day credit period, while investing the money at 10% annual interest during this time.
?recognise that the supplier is desperate for cash and withhold payment until the end of the credit period while negotiating a lower sales price.
?pay within the discount period and recognise a saving. ?pay within the 30 day credit period.
Practice Quiz, Question 5
A discount offered by the seller for prompt payment of amounts owing to them is known as
?sales allowance.
?sales discount.
?purchase discount.
?trade discount.
Practice Quiz, Question 6
The Sales Returns and Allowances account does not provide information to management about
?possible inferior inventory.
?the percentage of credit sales versus cash sales.
?inefficiencies in filling orders.
?lack of customer satisfaction.
Practice Quiz, Question 7
Hale Ltd sells inventory on credit for $1,000 to Long Ltd with credit terms of 2/10, n/30. Long Ltd returns $200 of inventory that was damaged, along with a cheque to settle the account within the discount period. What is the amount of the cheque? (Note: ignore GST.)
?$784
?$980
?$984
?$800
Practice Quiz, Question 8
Which of these accounts has a normal credit balance?
?Sales Returns and Allowances
?Discount Allowed
?Selling Expense
?Interest Received
Practice Quiz, Question 9
If a company has net sales of $500,000 and cost of sales of $300,000, the gross profit percentage is
?60%
?20%
?40%
?100%
Practice Quiz, Question 10
A firm shows the following balances:
Sales $1,000,000
Sales Returns and Allowances 180,000
Cost of Sales 600,000
What is the gross profit percentage?
?40%
?25%
?60%
?26.8%
Practice Quiz, Question 11
Under the periodic inventory system, cost of sales is calculated as:
?beginning inventory plus net purchases.
?ending inventory plus net purchases less beginning inventory.
?beginning inventory plus net purchases less ending inventory.
?net purchases less ending inventory.
Practice Quiz, Question 12
On a statement of financial position, inventory is classified as:
? a current asset.
? a long-term investment.
?an intangible asset.
?property, plant, and equipment.
Practice Quiz, Question 13
Under a periodic inventory system, acquisition of inventory is debited to the:
?Accounts Payable account.
?Inventory account.
?Cost of Sales account.
?Purchases account.
Practice Quiz, Question 14
On a worksheet for a retailer who uses the perpetual inventory system, inventory would appear in the:
?trial balance and statement of financial position columns only.
?trial balance and adjusted trial balance columns only. ?trial balance, adjusted trial balance and income statement columns.
?trial balance, adjusted trial balance and statement of financial position columns.
Practice Quiz, Question 15
A retailer sells curtain material to a customer for cash for $132 including GST. The correct journal entry to record the sale is:
?Dr Cash $132, Cr GST Collected $13.20, Cr Sales $118.80
?Dr Cash $132, Cr GST Paid $13.20, Cr Sales $118.80
?Dr Cash $132, Cr GST Collected $12, Cr Sales $120
?None of the entries are correct.
Practice Quiz, Question 16 In a perpetual inventory system, if the carrying amount of inventory in the Inventory account exceeds the amount determined to be on hand after a physical count, which one of the following journal entries is required?
?Dr Cost of Sales
Cr Purchases
?Dr Purchases
Cr Cost of Sales
?Dr Inventory
Cr Cost of Sales
?Dr Cost of Sales
Cr Inventory
Practice Quiz, Question 17
IAS 1 requires entities to present income and expenses separately from owner's changes in owner's equity. However, entities have the option to present which one of the following:
? a single statement of comprehensive income or two statements, that is, a separate income statement and a statement of comprehensive income.
? a single statement of comprehensive income or a separate income statement.
?only a statement of comprehensive income.
?only an income statement.
Practice Quiz, Question 18
In a periodic inventory system there is a requirement to make a physical inventory count at the end of the accounting period. This is used to
?determine the cost of the inventory.
?determine the cost of the inventory that has gone missing during the period.
?determine the cost of the goods sold during the period.
?determine the cost of the inventory on hand and the cost of the goods sold during the period.
Practice Quiz, Question 19
A manufacturer sells $550 worth of goods to a retailer and has purchased $220 of parts from a supplier. How much GST has the manufacturer paid to the supplier and how much GST should the manufacturer collect from the retailer?
?$550 and $220
?$220 and $550
?$20 and $50
?None of the statements are correct.
Practice Quiz, Question 20
A business owes GST to the taxation authorities amounting to $100. The journal entry it will prepare is likely to be which one of the following?
?Dr Cash 100
Dr GST Paid 100
Cr GST Collected 200
?Dr GST Collected 200
Cr GST Paid 100
Cr Cash 100
?Dr Cash 100
Dr GST Collected 100
Cr GST Paid 200
?Dr GST Paid 200
Cr GST Collected 100
Cr Cash 100 Chapter 7 Practice Quiz-Reset
Practice Quiz, Question 1
The principle of an efficient accounting system which states that the system should accommodate a variety of users is known as
?flexibility.
?useful output.
?cost effectiveness.
?implementation.
Practice Quiz, Question 2
Which of the following is not a basic principle of designing and developing an effective accounting information system?
?Flexibility
?Usefulness
?Cost effectiveness
?Approval by the Australian Accounting Standards Board Practice Quiz, Question 3
The order in which the steps in the development of an accounting system are carried out are
?design, analysis, implementation, follow-up.
?analysis, design, implementation, follow-up.
?analysis, follow-up, design, implementation.
?design, analysis, follow-up, implementation.
Practice Quiz, Question 4
The phase in the development of an accounting system that monitors the system for weaknesses and breakdowns is
?design.
?implementation.
?follow-up.
?analysis.
Practice Quiz, Question 5
The balance of the accounts receivable control account in the general ledger
?must always be zero because the debits equal the credits.
?must equal the balance of the accounts payable control account.
?should always equal the total of the balances in its related subsidiary ledger.
?none of the above.
Practice Quiz, Question 6
Which of the following is not an advantage of a control account/subsidiary ledger system?
?Shows transactions affecting one customer or one creditor in a single account.
?Helps locate errors.
?Puts greater detail into the general ledger.
?None of the statements are correct, i.e. all are advantages.
Practice Quiz, Question 7
The one characteristic that all entries recorded in a multi-column purchases journal have in common is a
?credit to an Accounts Payable account.
?credit to the Cash account.
?debit to the Cash account.
?debit to an Accounts Payable account.
Practice Quiz, Question 8
An entity which uses special journals should record a transaction involving the purchase of inventory for cash in the
?general journal.
?multi-column purchases journal.
?cash payments journal.
?single-column purchases journal.
Practice Quiz, Question 9
The entries in a sales journal will show
?credit sales of inventory.
?all sales of the firm.
?cash sales of inventory.
?all sales of inventory.
Practice Quiz, Question 10
Entries in the sales journal are
?posted to the accounts receivable subsidiary ledger and the general ledger.
?never posted.
?posted only to the general ledger.
?posted only to the accounts receivable subsidiary ledger. Practice Quiz, Question 11
Assuming use of the perpetual inventory system, posting the purchases journal to the general ledger requires a
?debit to Cash and a credit to Purchases.
?debit to Sales and a credit to Inventory.
?debit to Inventory and a credit to Accounts Payable. ?debit to Accounts Payable and a credit to Inventory. Practice Quiz, Question 12
If a customer takes a prompt payment discount this is recorded in the
?general journal.
?sales journal.
?cash receipts journal.
?cash payments journal.
Practice Quiz, Question 13
Cross-adding a cash receipts journal means
?the equality of debits and credits in the journal has been proved.
?it reconciles with the bank statement.
?the columns of the journal have been cross-referenced. ?all necessary postings have been completed. Practice Quiz, Question 14
If a transaction cannot be recorded in a special journal, it must be
?an adjusting entry.
?recorded in the general journal.
?an error.
? a correcting entry.
Practice Quiz, Question 15
A column for GST Collected can appear in which journal? ?cash payments journal.
?cash receipts journal.
?cash receipts journal and sales journal.
?sales journal.
Practice Quiz, Question 16
Most modern accounting systems require a network where many computers are connected to a main computer known as the
?server.
?hardware.
?database.
?computer network.
Practice Quiz, Question 17
Computerised integrated accounting packages are generally organised into
?batches.
?networks.
?spreadsheets.
?modules.
Practice Quiz, Question 18
A subsidiary ledger is a group of accounts
?that record debit and credit entries so that the totals of each are equal.
?that have a common characteristic.
?that record credit entries.
?that record debit entries.
Practice Quiz, Question 19
Subsidiary ledgers have several advantages. Which of the following is not one of them?
?Shows transactions affecting one customer in a single account.
?Helps locate errors in individual accounts.
?Proves the equality of the debits and credits.
?Frees the general ledger of excessive detail.
Practice Quiz, Question 20
If a sale was made for $11,605 inclusive of GST, how much would the GST be?
?$1,055.00
?$1,160.50
?$10,550.00
?$11,605.00
Chapter 1-5&7 Practice Quiz Chapter1. DCBAA AADCD BADBD DCCBA
Chapter2. DBBBA CDBCD ADDBC ACDDB
Chapter3. CCCAA ADDAA BADCD BBCCB
Chapter4. CADDC CDAAB CABAB DDAAC
Chapter5. AADCA ADBAC AAADC ACBCD
Chapter7. AABAC CABDA DAABC BCDCB
with的复合结构和独立主格结构
1. with+宾语+形容词。比如：. The boy wore a shirt with the neck open, showing his bare chest. 那男孩儿穿着一件衬衫，颈部敞开，露出光光的胸膛。Don’t talk with your mouth full. 嘴里有食物时不要讲话。 2. with+宾语+副词。比如：She followed the guide with her head down. 她低着头，跟在导游之后。 What a lonely world it will be with you away. 你不在，多没劲儿呀！ 3. with+宾语+过去分词。比如：He was listening to the music with his eyes half closed. 他眼睛半闭着听音乐。She sat with her head bent. 她低着头坐着。 4. with+宾语+现在分词。比如：With winter coming, it’s time to buy warm clothes. 冬天到了，该买些保暖的衣服了。 He soon fell asleep with the light still burning. 他很快就睡着了，（可）灯还亮着。 5. with+宾语+介词短语。比如：He was asleep with his head on his arms. 他的头枕在臂膀上睡着了。 The young lady came in, with her two- year-old son in her arms. 那位年轻的女士进来了，怀里抱着两岁的孩子。 6. with+宾语+动词不定式。比如： With nothing to do in the afternoon, I went to see a film. 下午无事可做，我就去看了场电影。Sorry, I can’t go out with all these dishes to wash. 很抱歉，有这么多盘子要洗，我不能出去。 7. with+宾语+名词。比如： He died with his daughter yet a school-girl.他去逝时，女儿还是个小学生。 He lived a luxurious life, with his old father a beggar . 他过着奢侈的生活，而他的老父亲却沿街乞讨。(8)With so much work to do ,I can't go swimming with you. (9)She stood at the door,with her back towards us. (10)He entered the room,with his nose red with cold. with复合结构与分词做状语有啥区别 [ 标签：with, 复合结构, 分词状语] Ciro Ferrara 2009-10-18 16:17 主要是分词形式与主语的关系 满意答案好评率：100%
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的复合结构
基本用法 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、介词短语或非谓语动词充当 一、with或without+名词/代词+形容词 例句:1.I like to sleep with the windows open. 我喜欢把窗户开着睡觉。(伴随情况) 2.With the weather so close and stuffy, ten to one it'll rain presently. 大气这样闷，十之八九要下雨(原因状语) 二、with或without+名词/代词+副词 例句:1.She left the room with all the lights on. 她离开了房间，灯还亮着。(伴随情况) 2.The boy stood there with his head down. 这个男孩低头站在那儿。(伴随情况) 三、with或without+名词/代词+介词短语 例句:1.He walked into the dark street with a stick in his hand. 他走进黑暗的街道时手里拿着根棍子。(伴随情况) 2. With the children at school, we can't take our vacation when we want to. 由于孩子们在上学，所以当我们想度假时而不能去度假。(原因状语) 四、with或without+名词/代词+非谓语动词 1、with或without+名词/代词+动词不定式，此时，不定式表示将发生的动作。 例句: 1.With no one to talk to, John felt miserable. 由于没人可以说话的人，约翰感到很悲哀。(原因状语)
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的复合结构
With的复合结构 介词with without +宾语+宾语的补足语可以构成独立主格结构，上面讨论过的独立主格结构的几种情况在此结构中都能体现。 1. with+名词代词+形容词 He doesn’t like to sleep with the windows open. = He doesn’t like to sleep when the windows are open. He stood in the rain, with his clothes wet. = He stood in the rain, and his clothes were wet. With his father well-known, the boy didn’t want to study. 2. with+名词代词+副词 Our school looks even more beautiful with all the lights on. = Our school looks even more beautiful if when all the lights are on. The boy was walking, with his father ahead. = The boy was walking and his father was ahead. 3. with+名词代词+介词短语 He stood at the door, with a computer in his hand. He stood at the door, computer in hand. = He stood at the door, and a computer was in his hand. Vincent sat at the desk, with a pen in his mouth. Vincent sat at the desk, pen in mouth. = Vincent sat at the desk, and he had a pen in his mouth. 4. with+名词代词+动词的-ed形式 With his homework done, Peter went out to play. = When his homework was done, Peter went out to play. With the signal given, the train started. = After the signal was given, the train started. I wouldn’t dare go home without the job finished. = I wouldn’t dare go home because the job was not finish ed. 5. with+名词代词+动词的-ing形式 The girl hid her box without anyone knowing where it was. = The girl hid her box and no one knew where it was. Without anyone noticing, he slipped through the window. = When no one was noticing, he slipped through the window. 6. with+名词代词+动词不定式 The little boy looks sad, with so much homework to do. = The little boy looks sad because he has so much homework to do. with the window closed with the light on with a book in her hand with a cat lying in her arms with the problem solved with the new term to begin
复合材料结构
复合材料结构设计的特点 (1) 复合材料既是一种材料又是一种结构 (2) 复合材料具有可设计性 (3) 复合材料结构设计包含材料设计 复合材料区别于传统材料的根本特点之一可设计性好（设计人员可根据所需制品对力学及其它性能的要求，对结构设计的同时对材料本身进行设计） 具体体现在两个方面1力学设计——给制品一定的强度和刚度、2功能设计——给制品除力学性能外的其他性能 复合材料力学性能的特点 (1) 各向异性性能材料弹性主方向：模量较大的一个主方向称为纵向，用字母L表示，与其垂直的另一主方向称为横向，用字母T表示。通常的各向同性材料中，表达材料弹 )和ν(泊松比)或剪切弹性模量G。 对于复合材料中的每个单层，纵向弹性模量E L、横向弹性模量E T、纵向泊松比νL (或横向泊松比νT)、面内剪切弹性模量G LT。 耦合现象：拉剪耦合与剪拉耦合、弯扭耦合与扭弯耦合 (2) 非均质性 耦合变形：层合结构复合材料在一种外力作用下，除了引起本身的基本变形外，还可能引起其他基本变形。 (3)层间强度低 在结构设计时，应尽量减小层间应力，或采取某些构造措施，以避免层间分层破坏。 研究复合材料的刚度和强度时，基本假设： (1) 假设层合板是连续的。由于连续性假设，使数学分析中的一些连续性概念、极限概念以及微积分等数学工具都能应用于力学分析中。 (2）假设单向层合板是均匀的，多向层合板是分段均匀的。 (3) 假设限于单向层合板是正交各向异性的：即认为单向层合板具有两个相互垂直的弹性对称面。 (4) 假设限于层合板是线弹性的：即认为层合板在外力作用下产生的变形与外力成正比关系，且当外力移去后，层合板能够完全恢复其原来形状。 (5) 假设层合板的变形是很小的。 上述五个基本假设，只有多向层合板的分段均匀性假设和单向层合板的正交各向异性假设，与材料力学中的均匀性假设和各向同性假设有区别。 平面应力状态与平面应变状态 平面应力状态：单元体有一对平面上的应力等于0。（σz＝0，τzx＝0，τzy ＝0） 平面应变状态（平面位移）：εz＝0（即ω＝0），τzx＝0(γ31＝0)，τzy ＝0(γ32＝0 )， σz一般不等于0。 复合材料连接方式 复合材料连接方式主要分为两大类：胶接连接与机械连接。胶接连接：受力不大的薄壁结构，尤其是复合材料结构；机械连接：连接构件较厚、受力大的结构。
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：
(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
山大复合材料结构与性能复习题参考答案.doc
1、简述构成复合材料的元素及其作用 复合材料由两种以上组分以及他们之间的界面组成。即构成复合材料的元素包括基体相、增强相、界面相。 基体相作用：具有支撑和保护增强相的作用。在复合材料受外加载荷时，基体相一剪切变形的方式起向增强相分配和传递载荷的作用，提高塑性变 形能力。 增强和作用：能够强化基体和的材料称为增强体，增强体在复合材料中是分散相, 在复合材料承受外加载荷时增强相主要起到承载载荷的作用。 界面相作用：界面相是使基体相和增强相彼此相连的过渡层。界面相具有一定厚度，在化学成分和力学性质上与基体相和增强相有明显区别。在复 合材料受外加载荷时能够起到传递载荷的作用。 2、简述复合材料的基本特点 (1)复合材料的性能具有可设计性 材料性能的可设计性是指通过改变材料的组分、结构、工艺方法和工艺参数来调节材料的性能。显然，复合材料中包含了诸多影响最终性能、可调节的因素，赋予了复合材料的性能可设计性以极大的自由度。 ⑵ 材料与构件制造的一致性 制造复合材料与制造构件往往是同步的，即复合材料与复合材料构架同时成型，在采用某种方法把增强体掺入基体成型复合材料的同时?，通常也就形成了复合材料的构件。 (3)叠加效应 叠加效应指的是依靠增强体与基体性能的登加，使复合材料获得一?种新的、独特而又优于个单元组分的性能，以实现预期的性能指标。 (4)复合材料的不足 复合材料的增强体和基体可供选择地范围有限；制备工艺复杂，性能存在波动、离散性；复合材料制品成本较高。
3、说明增强体在结构复合材料中的作用能够强化基体的材料称为增强体。增强体在复合材料中是分散相。复合材料中的增强体，按几何形状可分为颗 粒状、纤维状、薄片状和由纤维编制的三维立体结构。喑属性可分为有机增强体 和无机增强体。复合材料中最主要的增强体是纤维状的。对于结构复合材料，纤 维的主要作用是承载，纤维承受载荷的比例远大于基体；对于多功能复合材料， 纤维的主要作用是吸波、隐身、防热、耐磨、耐腐蚀和抗震等其中一种或多种， 同时为材料提供基本的结构性能；对于结构陶瓷复合材料，纤维的主要作用是增 加韧性。 4、说明纤维增强复合材料为何有最小纤维含量和最大纤维含量 在复合材料中，纤维体积含量是一个很重要的参数。纤维强度高，基体韧性好，若加入少量纤维，不仅起不到强化作用反而弱化，因为纤维在基体内相当于裂纹。所以存在最小纤维含量，即临界纤维含量。若纤维含量小于临界纤维量，则在受外载荷作用时，纤维首先断裂，同时基体会承受载荷，产生较大变形，是否断裂取决于基体强度。纤维量增加，强度下降。当纤维量大于临界纤维量时，纤维主要承受载荷。纤维量增加强度增加。总之，含量过低，不能充分发挥复合材料中增强材料的作用；含量过高，由于纤维和基体间不能形成一定厚度的界面过渡层, 无法承担基体对纤维的力传递，也不利于复合材料抗拉强度的提高。 5、如何设才计复合材料 材料设计是指根据对?材料性能的要求而进行的材料获得方法与工程途径的规划。复合材料设计是通过改变原材料体系、比例、配置和复合工艺类型及参数，来改变复合材料的性能，特别是是器有各向异性，从而适应在不同位置、不同方位和不同环境条件下的使用要求。复合材料的可设计性赋予了结构设计者更大的自由度，从而有可能设计出能够充分发掘与应用材料潜力的优化结构。复合材料制品的设计与研制步骤可以归纳如下： 1）通过论证明确对于材料的使用性能要求，确定设计目标 2）选择材料体系（增强体、基体） 3）确定组分比例、几何形态及增强体的配置 4）确定制备工艺方法及工艺参数
with的复合结构用法小结
With 复合结构用法小结 “With + 复合结构”又称为“with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。具体结构如下： 1. With + 名词 + 介词短语? (1) He was asleep with his head on his arm. ? (2) The man came in with a whip in his hand. ? 在书面语中。上句也可以说成：The man came in, whip in hand. 2．with + 名词 + 形容词（强调名词的特性或状态）? (1)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。? (2)He used to sleep with the windows open. 3. With + 名词 + 副词? (1)With John away, we've got more room. 约翰走了，我们的地方大了一些。? (2)The square looks more beautiful than ever with all the light on. 4. With + 名词 + -ed 分词（强调名词是 -ed分词动作的承受者或动作已经发生） ?(1)With this problem solved, neopenicillin 1 is now in regular production. 随着这个问题的解决，新霉素一号现在已正式生产。 ?(2)All the afternoon he worked with the door locked. 5. with + 名词 + -ing分词（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）? (1)I won’t be able to go on holiday with my mother being ill. ? (2)He felt more uneasy with the whole class staring at him. ? (3)With the field leveled and irrigation channels controlling the volume of water(水量), no such problem arose again. 6. with + 名词 + to do （不定式动作尚未发生）? (1)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。 ?(2)I can't go out with all these dishes to wash. 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
with_的复合结构
with without 引导的独立主格结构 介词with without +宾语+宾语的补足语可以构成独立主格结构，上面讨论过的独立主格结构的几种情况在此结构中都能体现。 A．with+名词代词+形容词 He doesn’t like to sleep with the windows open. 他不喜欢开着窗子睡觉。 = He doesn’t like to sleep when the windows are open. He stood in the rain, with his clothes wet. 他站在雨中，衣服湿透了。 = He stood in the rain, and his clothes were wet. 注意： 在“with+名词代词+形容词”构成的独立主格结构中，也可用已形容词化的-ing 形式或-ed形式。 With his son so disappointing，the old man felt unhappy. 由于儿子如此令人失望,老人感到很不快乐。 With his father well-known, the boy didn’t want to study. 父亲如此出名，儿子不想读书。 B．with+名词代词+副词 Our school looks even more beautiful with all the lights on. 所有的灯都打开时，我们的学校看上去更美。 = Our school looks even more beautiful if when all the lights are on. The boy was walking, with his father ahead. 父亲在前，小孩在后走着。 = The boy was walking and his father was ahead. C．with+名词代词+介词短语 He stood at the door, with a computer in his hand. 或 He stood at the door, computer in hand. 他站在门口，手里拿着一部电脑。 = He stood at the door, and a computer was in his hand. Vincent sat at the desk, with a pen in his mouth. 或 Vincent sat at the desk, pen in mouth. 文森特坐在课桌前，嘴里衔着一支笔。 = Vincent sat at the desk, and he had a pen in his mouth. D．with+名词代词+动词的-ed形式 With his homework done, Peter went out to play. 作业做好了，彼得出去玩了。 = When his homework was done, Peter went out to play. With the signal given, the train started. 信号发出了，火车开始起动了。 = After the signal was given, the train started. I wouldn’t dare go home without the job finished. 工作还没完成，我不敢回家。 = I wouldn’t dare go home because the job was not finished.
复合材料结构及其成型原理
碳纤维复合材料 (西北工业大学机电学院, 陕西西安710072) 摘要：碳纤维复合材料与金属材料相比，其密度小、比强度、比模量高，具有优越的成型性和其他特性，具有极大的发展潜力。本文介绍了碳纤维复合材料的特点及其应用，总结了碳纤维复合材料的成型工艺及每种成型工艺的特点，并从材料和成型两个方面指出了它的发展方向。 关键词：复合材料；碳纤维；成型工艺；工艺流程 Carbon Fiber Reinforce Plastic (School of Mechatronics, Northwes tern Polytechnical University, Xi’an 710072, China) Abstract: Compared to metals, carbon fiber reinforce plastic has great potential for development with lower density, higher specific strength and modulus, and excellent moldability and other characteristics. This article describes the characteristics and applications of carbon fiber reinforce plastic and sum up the manufacturing process of carbon fiber reinforce plastic and their characteristics. Finally, this article points out the development of carbon fiber reinforce plastic from two aspects: material and manufacturing process. Key words: composites; carbon fiber; manufacturing process; process