Interpreting figures is an important part of the accountant's function. 解释数据是会计职能的一个重要部分。
Determining the least costly way to produce a specific quantity of output occupies much of the time of managers. 设法以最低成本生产定量产品要耗费管理者大量时间。
It is difficult to see how the company can avoid making another loss this years. 很难看出该公司今年是如何避免遭受损失。
He had prepared himseif well by reading about the firm and its products previous to the interview. 在会见前，他阅读了有关商行的资料，以便做好充分准备。
Take your time to balance the two plans carefully before arriving at a final decision. 在得出最后结论以前，先从容仔细地比较这两个计划。
第十一节 动词不定式
1.概念
不定式是动词的一种非谓语形式，是由不定式记号to加动词原形构成的。不定式具有动词的特征，即及物动词可带宾语，可被状语修饰，也可有语态的变化。
当动词的不定式与另一个动词连用时，不定式通常要带to.
I want to go to the station. 我想去车站。
而在某些动词后面（如can， shall， do， will， may， need） to要省略，如：
You may do the work. 你可以做这项工作。
2.用法
动词不定式在句子中可作主语、宾语、表语、定语、状语及不定式复合结构。
（1）不定式作主语
不定式主语+谓语+其他成分
To have a firm self-confidence is a first step toward a succesful negotiation. 有了坚定的自信是走向谈判成功的第一步。
有的情况下，可用it作形式主语来代替不定式做主语
It+谓语+不定式主语+其他成分
It is risky to build too many hopes upon his promise. 对他的承诺寄以太大的希望是危险的。
It is impossible to get him to understand what I mean. 不可能让他懂得我的意思。
（2）不定式作宾语
The majority of our members consented to raise the dues. 大多数会员同意增加会费。
The supermarkets owner planned to postpone the grand opening until Saturday. 自选商场所有者计划把大减价持续到星期六。
The analysis seeks to identify the strengths， weaknesses， opportunities and threats. 本分析在于证实力量、弱点、机遇和风险。
（3）不定式作表语
His job was to examine cars to make sure that they were not smuggling anything into the country. 他的工作是检查汽车，确保不使任何物品走私入境。
The manager seems to be losing his grip on the business. 经理似乎正在失去对企业的控制。
A major function of accounting is to provide periodic reports to manager and owners outsiders. 会计的一项主要职能是向管理人员和所有者提供定期报告。
The house is to be sold by auction. 这幢房子将被拍卖。
The first is to evaluate the adequacy of the predetermined. 首要任务是评价预料的准确性。
（4）不定式作定语
We must think of ways to combat the rising prices. 我们应该想办法克服物价上涨。
As a teacher， I have the ability to suggest books， to point out a pathway. 作为一个教师，我有能力推荐书籍，指点迷津。
The shopkeeper offered me a credit note to be used to buy goods in his shop. 商店老板给了我一个信用证，用来在他的店里购货。
（5）不定式作状语
In order to improve business， the store owner decreased his prices. 店主降低价格以便使营业好转。
To be perfectly flank， I do not see what she has to be vain about. 坦率地说，我看不出她有什么值得骄傲之处。
To illustrate how the heart sends blood around the body， the doctor described how a pump works. 为了说明心脏如何把血液输送到全身，医生描绘了泵的工作。
We were fortunate to have had him at our company. 聘请他在我们公司工作是我们公司的幸运。
You must be aggressive to be a door-to-door salesman. 想当好推销员必须有闯劲。
（6）不定式复合结构
The valve opened for air to enter. 打开阀门以便进气。
There is a lot of work for us to do. 我们有许多工作要做。
There are a lot of problems for the manager to cope with. 经理有许多问题要处理。
She brought the balance sheet for the manager to sign. 她拿来资产负债表让经理签字。
He brought the ledger for me to check. 他把总账拿来让我查账。
It's too late for us to start. 太晚了，我们不好动身。
I brought something for you to look at. 我带来东西给你看。
Here's a pen for you to sign the contract with. 给你这支笔来签合同。
（7）带疑问词的不定式
疑问代词who，what，which和疑问副词when，why，how，where的后面可以接不定式，构成一个名词性短语，可在句中作主语、表语、宾语或定语。
① What to do next will be discussed at today's meeting. 下一步该怎么做将在今天会上讨论。
② The question is how to fulfil our production plan as soon as possible. 问题是如何尽早完成生产计划。
③ It is not decided yet whether to go there or not. 是否去那儿尚未决定。
④ The question is how to send the goods. 问题是如何把货物运去。
⑤ You had better find out where to change your money. 你最好找一下换钱的地方。
⑥ He will tell you which way to go. 他会告诉你走哪条路。
第十二节 复合宾语
复合宾语是指宾语和宾语补足语构成的复合结构，复合宾语中的宾语和宾语补足语，在逻辑上有主谓关系。
复合宾语有以下几种类型：
1.名词或代词+不定式
Poverty forces many people to sleep in the streets and die of sickness and hunger. 贫困使许多人睡在大街上并死于疾病和饥饿。
I should prefer you not to change your sales plan. 我宁愿你不改变销售计划。
The director considers it to be of strategic importance. 董事认为那有战略重要性。
The manager encouraged his subordinates to air their opinion. 经理鼓励下级发表意见。
在有些动词（如let， make， see， hear， watch， find， feel等）动词的复合结构中，不定式的协需省去，如：
We found people lose interest in saving money. 我们发现人们对存款失去了兴趣。
He made his son write out the exercise again. 他让他的儿子把练习再做一遍。
May I help you send the letter？ 要不要我帮你寄信？
We should be pleased to let you have our samples. 兹奉上我方产品样品。
I'll let you know as soon as I hear from that company. 一得到该公司消息我就会让你知道。
2. 名词+分词
I must set the whole thing going. 我要使此事有所进展。
We saw people celebrating the 10 years' anniversary of the founding of the department store. 我们看到人们正在庆祝百货公司成立十周年。
He is determined to make his voice heard. 他下决心使自己的声音被人听到。
The chairperson declared the meeting adjourned. 主席宣布会议延期。
The director admitted himself debated. 董事承认了自己的失败。
I must get the watch repaired. 我要修表。
3.名词+形容词
Banks could make your money safe and available when you need it. 银行可妥善保管你的钱，你需要钱时可随时提取。
Their service helped the company make its advertizing more productive and profitable. 他们的服务有助于该公司所作广告更加有效和有利可图。
You must keep the storehouse clean and tidy. 你应该保持仓库整洁。
4.名词（代词）+代词
They made him president of the committee. 他们委任他为委员会主席。
You ought to keep it a secret. 你应对此事保密。
They nominated him a member of the council. 他们指定他为理事会理事。
We consider it something we must do at once. 我们认为那是我们立刻要办的事。
The incorporators named the corporation CAP. 公司创办人给公司起名为CAP.
第十三节 with复合结构
with复合结构由with+名词十分词（形容词，不定式，名词，副词+介词短语）构成。
He sat with his arms clasped round his knees. （名词+过去分词短语） 他双臂抱膝坐在那里。
With the stock market falling， the prospect of Asian economy is bleak. （名词+现在分词）股市下跌，亚洲经济前景暗淡。
With nothing to do， I went on a round of the bookshops. （名词+不定式） 手头无事可做，我就去逛书店。
He was lying in bed with his clothes on. （名词+副词） 他穿着衣服躺在床上。
They stood with their backs to the wall. （名词+介词短语） 他们背朝墙站着。
with复合结构用来作定语和状语。作状语的with复合结构表示时间，原因，条件，
方式以及伴随情况等。如：
Is that the house with the policeman standing outside ？ （定语） 是不是外面有警察站岗的那座房子？
She put a piece of paper with her name and address on it into a bottle. 她把一张写有姓名和地址的纸放人一只瓶子里。（定语）
One of the fluids flows through the outside pipe， the other through the inside pipe， with heat excange taking place through the wall. （伴随状语） 其中一个流体走外管，另一流体走内管，而热交换通过管壁进行。
With the weather as close as this， ten to one it will rain presently. （原因状语） 天气这么闷，十有八九要下雨。
They work with the lamp lighted. （伴随状语） 他们亮着灯工作。
In gases， the particles are far apart， with empty space in between. （方式状语） 体中粒子相互隔开，其间有空隙。
With our foreign trade expading at such a tempo， the question is indeed to find enough hands to fill the jobs. （条件状语） 如果我们的对外贸易以这样的速度发展的话，问题确实是要能找到足够的人手来干这些工作。
He worked from morning till night， with little to eat and only a tiny place to live in. （方式状语） 他从早干到晚，没有吃的，住的地方也很狭窄。
Even with conditions unfavourable， they would succeed. （= Even if conditions were
unfavourable， ……） （让步状语） 即使条件不利，他们也会成功。
第十四节 名词从句
名词从句是指在句子中起名词作用的从句，名词从句有主语从句、表语从句、宾语
从句及同位语从句。引导名词从句的关联词有：
连词，如：that， if， whether.
关系代词，如：which， what， who.
关系副词，如：when， where， how， why.
1.主语从句，即名词从句做主语
主语从句有三类： （1）what主语从句； （2）that主语从句； （3）连接代词who，whom， whose， which和连接副词when， where， how， why引导的主语从句。
What caused the accident is a mystery. 造成事故的原因还是个谜。
What they want are financial aids. 他们想要经济援助。
That time is money has been realized in the West. 时间就是金钱，这在西方已实现了。
That she will refuse the offer seems unlikely. 她会拒绝这个提议似乎不可能。
When and where the exhibition opens is written in the announcement. 展览会在什么时候、什么地方开幕，通知里写着。
Why he shot her is a complete mystery. 他为什么打死她完全是个谜。
How he did it doesn't matter. 这事他是怎样做的，无关紧要。
Which plan is better is clear now. 哪个计划更好，现在清楚了。
有时，把连接词或关系副词引出的主语从句放在句子后面，用it作形式上的主语，如：
It was obvious that the driver could not control his car. 显然，司机已不能控制他的车了。
（ That the driver could not control his car was obvious）。
It is a wonder （ that ） you didn't lose your way in the dark. 真奇怪，黑暗中你没有迷路。
2.表语从句，即名词从句作表语，位于主句的连系动词之后，如：
The legal reason for maintaining payroll accounting records is that employers are required by federal， state and local laws to do so. 保留工薪会计记录是由于联邦、州、地方政府的法律要求。
It seems that he has never been paid the momey. 他好像还没付钱。
Raw material is what we are urgently in need of. 我们急需原料。
This term is what we are against. 这一条正是我们所反对的。
That's what you should do. 那是你应该做的。
Things in their firm were not as they seemed to be. 他们公司的情况并不是表面那个样子。
That is why we decided to put the meeting off. 这就是我们决定推迟会议的原因。
This was just when our company was being formed. 那正是我们公司成立的时候。
3.宾语从句：即名词从句作宾语，它可以是谓语动词的宾语，也可以是动词不定式，分词或动名词的宾语。
The fruitpickers migrated to wherever they could find work. 摘果子的人会移民到任何可以找到工作的地方。
In his letter， Johnson told how grateful he was for the loan. 在信中约翰逊对贷款表示感谢。
He specifies how much he wishes to remit， who the sum should be paid to. 他详细说明汇款钱数和收款人。
Could you tell me where the office is ？ 请告诉我办公室在哪儿。
They gave to whoever came to the conference an introduction. 凡是出席大会的，他们都给一份介绍。
I‘ll read whichever report you recommend. 你推荐的什么报告我都要看。
We could give you whatever help you need. 你想要什么帮助，我们都可以给你。
The motor company revealed reluctantly that there were defects in their new cars. 汽车公司不得不承认他们的新车有毛病。
Your report is quite all right except that the organization is somewhat loose. 你的报告写得不错，只是组织得不够紧凑。
He often thought of how he could help others. 他经常在想如何去帮助别人。
引导宾语从句的连词that有时可以省略，如：
Saying he was busy， he went away in a hurry. 他说他很忙，即匆忙走了。
4. 同位语从句：即名词从句作同位语，它在句中作某一名词的同位语。用that引导（有时用whether引导）。
Another approach recognizes that people will act only when they have a reasonable expectation that their actions will lead to desired goals. 另一种方法发现只有当人们觉得他们的行为会达到预期的目的时他们才会行动。
Several insurance companies have now made the decision that they should withdraw fiom the American market. 几家保险公司现在已经决定退出美国市场。
I now regret having made a promise that I would join in the scheme. 我现在后悔答应参加该计划的事。
A suggestion that they should postpone the discussion was accepted by the majority. 大多数人接受了推迟讨论。
There was little probability that they would succeed. 他们的成功的可能性很小。
She went to the meeting on the supposition that people would not ask her questions. 她参加了会，认为人们不会向她提问题。
It is a certainty that they will carry out their undertakings. 他们肯定会进行他们的事业。
