会计学状语从句按意义可分为时间状语从句、条件状语从句、地点状语从句、原因状语从句、目的状语从句、让步状语从句、结果状语从句和比较状语从句。状语从句由从属连词引导。引导词按意义分为九类:时间状语从句as/when/while;after;before;since;till/untilwhenever;nosooner…than/hardly…when；immediately;directly;themoment;theminute;thesecond;each(every)time;theday(year);nexttime;thefirst(second/last)time;bythetime条件状语从句if;unless;as(so)longas;onconditionthat;suppose(supposed)that;provide(providing)that;intheeventthat原因状语从句because;as;since;now(that)结果状语从句so(such)…that….目的状语从句sothat;inorderthat;incase让步状语从句though;although;as;however;nomatter….;疑问词+ever;whether…ornot比较状语从句than;as(so)….as;themore….themore方式状语从句as;asif;asthough;地点状语从句wherewherever状语从句的省略状语从句同时具备下列两个条件:①主句和从句的主语一致，或从句主语为it；②从句主要动词是be的某种形式。从句中的主语和be动词常可省略。例如：1.When(themuseumis)completed,themuseumwillbeopentothepublicnextyear.2.He’llgototheseasideforhisholidayif(itis)possible.(全国卷Ⅱ)Whenfirst_______tothemarket,theseproductsenjoyedgreatsuccess.A.introducingB.introducedC.introduceD.beingintroduced2.(全国卷Ⅲ)Itshamesmetosayit,butItoldaliewhen______atthemeetingbymyboss.A.questioningB.havingquestionedC.questionedD.tobequestioned状语从句和状语的转换:状语从句主语和从句一致时，转换为分词短语。Afterheturnedofftherecorder,hewentoutoftheroom.↔Havingturnedofftherecorder,hewentoutoftheroom.Whenthecityisseenfromthemountain,itlooksmuchmorebeautiful↔Seenfromthemountain,itlooksmuchmorebeautiful.状语从句主句和从句不一致，转换为独立主格结构。Ifweatherpermits,we’llhavethemeetingintheopenair.↔(With)Weatherpermitting,we’llhavethemeetingintheopenair.状语从句转换为介词短语：由after/before/since/assoonas等引导的时间状语从句，可改为after/before/since/on+动名词短语结构。当主从句主语不一致，可使用动名词的复合结构。Beforehedivedintothelake,hemadeadeepbreath.↔Beforedivingintothelake,hemadeadeepbreath.状语从句转换为动词不定式短语。Heissostrongthathecanlifttheheavystone.↔Heisstrongenoughtolifttheheavystone.Hewassoweakthathecouldn’tgoastepfurther.↔Hewastooweaktogoastepfurther.Hestoodinthefrontoftheclassroominorderthathecouldseethepictureclearly.↔Hestoodinthefrontoftheclassroominorderto(soasto/to)seethepictureclearly.Grammer1:Adverbia