最新六年级小学英语代词讲解与练习
代词
（一）人称代词
一、概念
人称代词是表示我、你、他/她/它、我们、你们和（他/她/它）们的词。人称代词有人称、格和
I am a teacher. 我是一名教师。（I是主语）
You are 10 years old. 你10岁了。（You 是主语）
He is my friend. 他是我的朋友。（He是主语）
It is hot today. 今天天气热。（It是主语）
【总结】1．一般情况下，人称代词的主格作语，放在句子的开头。
Let’s go .(let’s =let us)
Can you help me？你能帮我吗？（me是宾语）
The cake is for you. 这个蛋糕是给你的。（you是宾语）
【总结】2．宾格作语，通常放在词的后面或词的后面，如：let, like, help, give, ask等的后面；或介词，如：for, to, of, at等的后面
在简短对话中，当人称代词单独使用或用在not后，多用宾格。
---I like English.---Me too.
---Who broke the window?---Me.(me作表语= It's me.)
Why not me?(为什么不是我？)
3．作表语,口语中常用宾格
---Who is that？---It's me. 是谁啊？是我。（me是表语）
三、注意
人称代词I无论放在句首、句中或句尾，都要写。
四、It的特殊用法
1．一般情况下，it表示人以外的动物和东西，是单数名词的代词，译为“它”。
Where is your car？over there.
你的小汽车在哪儿？（它）在那边。
2．但在表示天气、时间、距离等时，用it来代替，此时的it，并不译为“它”。
1）指天气:It is sunny today. 。
2）指气候:It's cold in this room. 。
3）指时间:What time is it？It's six thirty. 。
4）指距离:How far is it from here to the park？
It's about two miles. 。
3．“ it ” 有时也可指人。
It's me. Open the door, please.
五、并列人称代词的排列顺序：
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→人称如：you，he，and I
2、复数人称代词并列作主语时，其顺序为：第一人称→第二人称→第三人称 we→you→they
（二）物主代词
一：概念：表示所有关系的代词叫做代词，物主代词分形容性物主代词和名词性物
1.如：I love my country.
What’s your name？My name is John.
?Alice and her sister Ann look the same.
?Tom is an accountant. His mother is an engineer.
?Look at the elephant. Its nose is so long,
and its tail is so short.
?We are going to visit our grandparents tomorrow.
?They have the same hobbies . Their hobbies are
swimming and diving.
【总结】形容词性物主代词(my/your/his/her/its/our/their)+名词，表示是的东西。
2.I don’t want your book , I want his.我不想要你的书，我想要他的书。
There are two schoolbags , the red one is mine , the black one is hers.
这里有两个书包，红色那个是我的书包，黑色那个是她的书包。
Is this your book? No, it isn’t，it’s hers /Jim’s /Tom’s/Maria’s
This is her book. = This book is hers.
【总结】名词性物主代词(mine/yours/his/hers/its/ours/theirs)则相单于对应的形容词性物主代词+名词,故其后不必加。
相关练习题
一、填写下面的表格。
主格 宾格 形容词性物主代词
名词性物主代词
第一人称 单数 I my 复数 us ours 第二人称
单数 you your yours 复数 you 第三人称
单数 him his she her it its 复数
them
二、用人称代词代替下单词或词组。 1．Mike 2．Mr White 3．Tom and I 4．Joan and John 5．My father 6．the rabbit 7．Miss White 8．Kate,Tim and I 9．Joan’s mother 10．their brother 三、选词填空。
1. ________ will spend the summer holiday in Hawaii.
A. She, you and I
B. You, she and I
C. I, you and she
D. Her, me and you 2. My uncle bought a new bike for ________.
A. theirs
B. they
C. me
D. I 3. She is a student, _____ name is Julia. A. its B. her C. hers D. his
4. Could you help _____ with _______ English, please. A. I, my B. me, me C. me, my D. my, I
5. A friend of _____ came here yesterday. A. my B. his C. him D. himself 9. She gave the erasers to Lucy and _______ .
格
性
数 人 称
A. I
B. me
C. my
D. mine
五、根据中文提示，用代词的适当形式填空。
1、There is a new dress for ______（他的）sister.
2、This is ______（我的）wallet. ______ （我的）is red.
4、Give ______（她）a toy, please.
5、______你们的）eyes are black. ______（你们）come from Japan.
6、Tim and Bill are twins. ______（他们）are from England.
Show ______ （他们）around ______ (我们的）school.
7、Give the book to ______（我）.
10._______(他) often plays basketball after school.
三、用适当的代词填空
A. 从括号内选择正确的代词填空
1. Your football clothes are on the desk. Please put _________(they，them，their，theirs) away.
2. (We，Us，Our，Ours)_________ English teacher is Mrs. Green.We all like _________(she，her，hers).
3. (I，Me，My，Mine)_________ can’t get my kite. Could you help _________(I，me，my，mine)?
4. Tom can’t get down from the tree. Can you help _________(he，him，his)?
6. We can’t find our bikes. Can you help _________(we，us，our，ours)?
1. This isn’t________ knife. _________ is green. ( she )
2. These are your books，Kate. Put __________ in the desk，please. (they )
3. _______ must look after ________ things. ( you )
4. Wei Fang，is that ________ ruler? Yes，it’s.( you )
5. They want a football. Give __________ the green one，please. ( they)
6. It’s Lin Tao’s bag. Give it to __________. ( he )
7. Is this pencil-box Li Lei’s? No，___________ is very new. ( he )
8. This box is too heavy. I can’t carry _________. ( it )
Don’t worry，Let __________( I ) help __________. ( you)
9. _____ is a boy _____ name is Mike. Mike’s friends like _____ very much. ( he )
10. My sister is in _____ room. _____ is a teacher. ( she )
11. Jane is a little girl. _____ mother is a nurse. ( she )
12. We are in _____ classroom. _____ classroom is big. ( we)
13. My father and mother are teachers. _____ are busy ( them)
14. You should ask the children _________.（them）你应该问一问孩子们自己。
五、用代词的适当形式填空。
1．There is a letter for ________ (her 、hers) mother.
2．That is _____ (she ) coat. The coat is red. ______ (its)is a new one.
3．Whose pens are these? _______(their) are ______ (we).
4．Give _______(he) a toy, please.
5．________(we) eyes are black. _______ (us) come from Japan.
6．Tim and Bill are twins. _______ （their）are from England. _________ (them) parents are teachers in the No.6 Middle School.
7．Give the book to __________(I ).
8．These books are __________(we).
9．That is not _________ kite. That kite is very small, but _________ is very big. ( I ) 10．The dress is _________. Give it to _________. ( she )
11．Is this _________ watch? (you) No, it’s not _________ . ( I )
12．_______ is my brother. _________ name is Jack. Look! Those stamps are ______.( he ) 13．I can find my toy, but where’s _________? ( you )
14．Show _________ your kite, OK? (they)
15．I have a beautiful cat. _______ name is Mimi. These cakes are _______. ( it )
16. _______ is my aunt. Do you know ________ job? ________ is a nurse. ( she ) 17．That is not _________ camera. _________is at home. ( he )
18．Where are ________ ? I can’t find _________. Let’s call _________ parents. ( they ) 19. _________ don’t know her name. Would you please tell _________. ( we ) 20．These are ______ ( he ) brothers.2. That is _______( she ) sister.
21. Lily is _______ ( Lucy ) sister.4. Tom, this is _____ ( me ) cousin, Mary.
22. Now _____________(her parent) are in America.
23. T hose __________ ( child ) are _____ ( I ) father’s students.
24. Do you know ______ ( it ) name?
25. Thanks for helping ________( I ).
26. ______(Ann)mother is ______(we) teacher.
27. Mike and Tom __________ ( be ) friends.
28. That is not______ kite.That kite is very small, but ______ is very big. ( I )
29. The dress is______. Give it to ______. ( she )
30. Is this______watch? (you) No, it's not ______. ( I )
31. ______ is my brother. ______ name is Jack. Look! Those stamps(邮票) are _____. ( he )
32. ______dresses are red. (we) What colour are ______? ( you )
33. Here are many dolls, which one is______ ? ( she )
34. I can find my toy,but where’s ______ (you)?
35. Show ______ your kite, OK? (they)
36. I have a beautiful cat. ______ name is Mimi.These cakes are______. ( it )
37. Are these ______ tickets? No, ______ are not theirs. ______ aren't here. ( they )
38. Shall ______ have a look at that classroom? That is ______ classroom. ( we )
39.I am teaching ______computer.（my）
一、用适当的人称代词填空：
1. __________ is my aunt. We often visit __________. ( she )
2. China is a developing country. _________is in the east of Asia. ( its )
3. I own a blue bike. The red one isn’t __________. ( I )
4. These new houses are so nice. __________ are very expensive.( them )
5. The fishermen caught a lot of fish, didn’t __________? ( them )
6. Ling Ling is a girl. ____ studies in a primary school. ______ brother lives with ____ and h elps ____ with______ lessons. ( she )
7. Mike is my classmate. ____ is good at Engliush . ( his )
8. Kate wants a glass of milk. Will you pass it to ____ ? ( she )
9. What’s the weather like today ? ____ is cloudy. ( its )
二、用形容词性物主代词和名词性物主代词填空
1. I ate all ____ sandwiches yesterday.( I ) Can I have one of ____ ? ( you )
2. George has lost ____ ( his ) pen. Ask Mary if（是否）she will lend him ____ . ( she )
3. Jack has a dog and so have I. ____ ( he ) dog and ____ ( I ) had a fight (打架).
4. The teacher wants you to return that book of ____ ( he )
5. Mr. and Mrs. Green and a friend of ____ are coming to see us. ( they )
6. We are going to Paris to stay with a French friend of ____ . (we )
B. 填入正确的代词
1. This isn’t________ knife. _________ is green. ( she )
2. These are your books，Kate. Put __________ in the desk，please. (they )
3. _______ must look after ________ things. ( you )
4. Wei Fang，is that ________ ruler? Yes，it’s.( you )
5. They want a football. Give __________ the green one，please. ( they)
6. It’s Lin Tao’s bag. Give it to __________. ( he )
7. Is this pencil-box Li Lei’s? No，___________ is very new. ( he )
8. This box is too heavy. I can’t carry _________. ( it )
Don’t worry，Let __________( I ) help __________. ( you)
9. _____ is a boy _____ name is Mike. Mike’s friends like _____ very much. ( he )
10. My sister is in _____ room. _____ is a teacher. ( she )
11. Jane is a little girl. _____ mother is a nurse. ( she )
注册会计师备考指导：合并财务报表编制
来源：中华会计网校
合并财务报表编制的通俗解释：
母公司和子公司之间发生的业务放在整个企业集团的角度看，实际相当于企业内部资产的转移，没有发生损益，而在各自的财务报表中分别确认了损益；在编制合并财务报表时应该编制调整分录和抵销分录将有关项目的影响予以抵销。
首先总结一下常见的母子公司之间的内部抵销事项
（一）与母公司对子公司长期股权投资项目直接有关的抵销处理
1、母公司对子公司长期股权投资项目与子公司所有者权益项目的调整和抵销
2、母公司内部投资收益与子公司期初、期末未分配利润及利润分配项目的抵销
（二）与企业集团内部债权债务项目有关的抵销处理
1、内部债权债务的抵销
应收账款与应付账款；应收票据与应付票据；预付账款与预收账款；
持有至到期投资与应付债券投资；其他应收款与其他应付款
2、内部利息收入与利息支出的抵销
（三）与企业集团内部购销业务有关的抵销处理
1、内部商品交易：内部销售收入与存货中包括的未实现内部利润的抵销
2、内部固定资产交易：内部固定资产、无形资产原值和累计折旧、摊销中包含的未实现内部利润的抵销
（四）与上述业务相关的减值准备的抵销