会计学考点揭密can可表示能力(nénglì)、允许、可能性、怀疑猜测，意为“能，会，可以”；can't意为“不会，不能，不可以”，还有“不可能”之意。could为can的过去式，用法与can类似，常用于过去时中；could还可用于现在时中表示委婉客气，相当于can；could也可表示惊讶怀疑，不相信，如：Hecouldn'tbeathief.考点揭密考点揭密考点揭密重难点解析二者所适用的句子类型不同。一般说来，can多用于疑问句和否定句，表示怀疑或不相信等态度(tàidu)；而may则多用于陈述句（肯定），表示一种揣测。如：二者所强调的意思不同(bùtónɡ)。一般来说，can强调客观上的可能性，而may则强调主观上的推测或判断。如：二者表示的语气(yǔqì)不同。在否定句中，can表达的否定语气(yǔqì)较强，意为“不可能”；而may表达的否定语气(yǔqì)较弱，意为“可能不”或“也许不”。如：现在时：can与beableto一样(yīyàng)，但后者不常用。如：将来(jiānglái)时：can没有将来(jiānglái)式，此时要用willbeableto。如：重难点解析重难点解析重难点解析重难点解析重难点解析重难点解析重难点解析【例1】—Where'sMrLi?Ihavesomethingunusualtotellhim.—You____findhim.He______Japan.［2003黑龙江］A.maynot,hasgonetoB.maynot,hasbeentoC.can't，hasgonetoD.can't,hasbeento【例3】—WhereisJack，please?—He______beintheclassroom.［2003杭州］A.canB.needC.wouldD.must【例5】Thesebooks_________outofthereadingroom.Youhavetoread,themhere.［2003，辽宁］A.can'ttakeB.mustbetakenC.cantakeD.mustn'tbetaken1._________Iopenthewindow?It'shothere.A.MustB.ShallC.WillD.Would2.GoandaskMrLiu.He_________tellyou.A.mayB.canC.wouldD.could3._________youpleasetellmethetimeplease?A.ShallB.WillC.MayD.Might4.—_________Itryoutalltheideas?—No,you_________.A.Must,mustn'tB.Need,needC.Must,don'thavetoD.Must,don't5._________IspeaktoMrGreen，please?A.WillB.CouldC.MustD.Would6.HesaidKate_____cometotheparty.ButIdon'tthinkso.A.couldB.mightC.needD.must7.—NeedIdomylessonsrightnow?—Yes,you_________.A.needB.canC.shouldD.must8.—Wouldyouliketogoswimmingwithmethisafternoon?—I'dloveto.ButI'mafraidI___.Ihavetoomuchworktodo.A.can'tB.mustn'tC.needn'tD.maynot9.Tomakeourcitymorebeautiful，rubbish_________intotheriver.A.needn'tbethrownB.mustn'tbethrownC.can'tthrowD.maynotthrow10.Don'tworry!Wecangettothebusstationintimeand_________theearlybus.A.don'tmissB.canmissC.willmissD.won'tmiss11.—Pleasedon'tmakeanynoiseinthereadingroom.—_________A.Sorry,Iwon't.B.Sorry,Ican't.C.Yes,Iwon't.D.OK,Ididn't.12.—MustIreturnyourdigitalcameratomorrow.Tina?—No,