会计学英语中，主语的单复数形式决定着谓语动词的单复数形式。主谓一致必须遵循以下三条原则：语法一致原则、意义一致原则、就近一致原则。1.并列结构作主语时。▲由and连接的两个单数名词作主语时，谓语动词用复数。如：Ayoungmanandagirlwanttogothere.★但如果在意义上指同一个人、同一件事或同一个概念时，谓语动词要用单数形式。如：Aneedleandthreadwasfoundonthefloor.▲当each...andeach...；every...andevery...；no...andno...；manya...andmanya...结构作主语时，谓语动词用单数形式。如：Nomanandnoanimalistobefoundonthemoon.Manyadoctorandmanyanurseisbusywiththeirwork.▲由notonly...butalso...；either...or...；neither...nor...；or连接的并列主语，谓语动词与就近的名词或代词保持一致。如：Eithertheplayersorthecoachisresponsibleforthedefeat.▲当主语由aswellas,alongwith,togetherwith，ratherthan,nolessthan,but,except,besides,inadditionto,like,including等词连接时，其谓语动词与前面的名词或代词保持一致。如：Anironandstealworks,withsomesatellitefactories,istobebuilthere.Tom,alongwithhisfriends,goesskatingeverySaturday.2.百分数、分数作主语时。当百分数、分数后面加名词或代词时，要根据这个名词或代词来决定其谓语动词的单复数形式。如果是复数，谓语动词用复数；如果是单数或不可数，谓语动词用单数。如：Fiftypercentofthestudentsinourschoolaregirls.Three­fourthsofthesurfaceoftheearthissea.3.不定代词作主语时。▲不定代词each,another,theother,either,neither和由some,any,no,every＋one或thing构成的复合代词作主语时，谓语动词用单数形式。如：Neitherofushasgonethroughregulartraining.Nobodywantstogothere，doeshe?Somethinghasbeendonetoendthestrike.▲all作主语表示人时，谓语动词用复数；表示物时，谓语动词用单数。如：Alliswellthatendswell.Allareeagertoreachanagreement.4.表示“全体”、“部分”等意义的词作主语时。▲当主语是most,therest,thelast,theremainder等时，其谓语一般应遵循意义一致的原则：如果of后面的名词是单数，则用单数；如果of后面的名词表示复数，则用复数。如：Threeofuswillgo,therestaretostayhere.Afterthebigfire,theremainderisnothing.5.“the＋形容词/过去分词”作主语时。▲当“the＋形容词/过去分词”表示一类人或事物时，谓语动词用复数；如果指某一抽象概念时，谓语动词则用单数。如：Thesickhereareverywellcaredfor.Thetrueistobedistinguishedfromthefalse.6.形式为复数、意义为单数的名词作主语时。▲表示时间、距离、金额、重量、计量、空间、体积等意义的复数名词作主语，谓语动词常用单数形式。如：Eighthoursofsleepisenough.Tenpoundswasmissingfromthetill.7.number；manya...等作主语时。▲thenumberof...(……的数目)作主语时，谓语动词用单数；anumberof...(许多……)作主语时，谓语动词用复数。如：Thenumberofmistakesissurprising.▲manya,morethanone＋单数名词构成的短语，尽管意义上是复数，但谓语动词仍用单数形式。如：Manyacomradehasthatkindofopportunity.8.集体名词作主语时。▲有生命的词，如：cattle,po