?oar

oar發(fā)音

英：[?:(r)]　　美：[?r, or]

英：　　美：

oar中文意思翻譯

n. 槳, 櫓, 劃手

v. 劃行

oar詞形變化

形容詞: oared | 動(dòng)詞過(guò)去式: oared | 動(dòng)詞過(guò)去分詞: oared | 動(dòng)詞第三人稱(chēng)單數: oars | 動(dòng)詞現在分詞: oaring |

oar短語(yǔ)詞組

put/shove/stick one's oar in

1. 干涉

We will have to keep the arrangements a secret from her because she'll only want to shove her oar in.

我們得把這安排向她保密, 因為她只想要**手干涉。

chain to the oars

1. 做苦工

I have been chained to the oars of this company for over 20 years, and now you dare to dismiss me in this way.

我在公司辛辛苦苦干了二十多年, 現在你竟敢就這么把我開(kāi)除了。

rest on one's oars

1. 停下休息

Perhaps now they can sit back and rest on their oars.

也許現在他們可以坐下來(lái)休息一下了。

oar習慣用語(yǔ)

oar常見(jiàn)例句

1 、The investigators found that women possess a significantly larger orbitofrontal-to-amygdala ratio (OAR) than men do.───他們發(fā)現，兩性的杏仁體一樣大，可是女性的額葉眼眶面皮質(zhì)比較大，因此女性的O/A比率（OAR）比男性高。

2 、He pulls a good oar .───他很會(huì )劃船。

3 、Taste: rich oar fruit fragrance, grass mildew and black gallon sub-flavor.The tannin is balanced, feeling in the mouth exquisite smooth, the liquor body is lithe.───品鑒：此款酒呈紅寶石般的色澤，濃郁的槳果香味，草霉和黑加侖子味道。單寧均衡，口感細膩柔滑，酒體輕盈。赤霞珠果香味優(yōu)為明鮮，回味悠揚。

4 、And keep walking until somebody mistakes that oar for a shovel.─── 一直走 直到有人將船槳誤認作鏟子

5 、However, the results of this experiment, expected by summer 2007, could show how nature periodically sticks her oar in.───但是，本次試驗的結果（試驗結果預計到2007年夏得出）可以告訴我們自然界如何對此進(jìn)行周期性地操控；

6 、Session, representing visited limited company of group of high mountain paper to do forestry centre and APMP to make oar product line oneself.───會(huì )議期間，代表們參觀(guān)了岳紙集團有限公司自辦林場(chǎng)和APMP制漿生產(chǎn)線(xiàn)。

7 、The committee had nearly come to a decision when Harry stuck his oar in with some irrelevant point about the drains.───委員會(huì )已幾乎作出決定時(shí)，哈里提出一個(gè)與排水系統毫無(wú)關(guān)系的問(wèn)題，而將整個(gè)議程打斷了。

8 、Chueh-hsin untied the boat and held it while everyone got in. Then, pushing off, he jumped into the stern and, taking up the tiller oar, started the boat moving.───他們到了草地上，覺(jué)新去把拴在柳樹(shù)干上的小船解了纜，又把船靠近岸邊，讓眾人都下去，然后自己坐到船尾，把住槳慢慢地劃起來(lái)。

9 、He got hold of the oar and was pulled out of the water.───他抓住船槳而被拉出水面。

10 、Lingbo finishes oar, boating on the lake, Fun for all at.───凌波蕩槳，泛舟湖上，其樂(lè )無(wú)窮。

11 、Samphire was upon it instantly and beat it to death with the oar.───巴奇欽跳到章魚(yú)的背上，用船槳打死了它。

12 、Next, appearance often should wrap oar of pink of on one level before food deepfry.───其次，食物油炸之前外表常常要裹上一層面粉漿。

13 、with every stroke of that oar you chained me to.─── 伴隨每一次劃槳的誓言 你鎖我的槳

14 、The method of rowing such a boat, in which the persons fore and aft use one oar each and the person amidships uses two.───三人劃艇法劃動(dòng)這種船的方法，前后兩人各執一個(gè)槳，中間一人執雙槳

15 、If you're gonna be on this boat, then grab an oar.─── 如果你要上船 就拿把槳

16 、The method of rowing such a boat,in which the persons fore and aft use one oar each and the person amidships uses two.───三人劃艇法劃動(dòng)這種船的方法，前后兩人各執一個(gè)槳，中間一人執雙槳。

17 、Oar l powered Mediterranean vessels equipped with a ram and carries archers.───加列戰船以數列漿桿作為動(dòng)力，配備撞角和水兵進(jìn)行海戰。

18 、He pulled an oar in the winning shell.───他在獲勝的賽艇上劃槳。

19 、Now I will fashion oars from this wood over here.─── 現在我要用這塊木頭做船槳

20 、The investigators found that women possess a significantly larger orbitofrontal-to-amygdala ratio( OAR) than men do.───他們發(fā)現，兩性的杏仁體一樣大，可是女性的額葉眼眶面皮質(zhì)比較大，因此女性的O/比率（ar）男性高。

21 、Having neither sail, oar, or rudder, and the least cap full of wind would have overset all my navigation.───因為一沒(méi)帆、二沒(méi)槳、三沒(méi)舵,只要有點(diǎn)風(fēng),就會(huì )把木排打翻在海里。

22 、Number 3 had rowed himself out and was slumped over his oar at the finish line.───三號選手已劃得精疲力竭，一劃到終點(diǎn)就已伏倒在他的槳上了。

23 、I do not appreciate her putting her oar in every decision we make.───我不喜歡她總是干涉我們做出的每一個(gè)決定。

24 、He decided to wait until all the flies landed on the mayor's face and then hit the flies with an oar.───他決定等到所有的蒼蠅降落在市長(cháng)的臉，然后按下蒼蠅的槳。

25 、Huck at the after oar and Joe at the forward.───哈克劃右槳，喬劃前槳。

26 、Our rowboat's course is erratic after we lose the oar.───丟了槳之後我們劃艇的航向飄忽不定。

27 、Why the oar that the beans grinds is a grandma! !───為什么豆磨的漿是奶!!

28 、Rowing means the use of a single oar by each man, while sculling means the use of two light oars called "scull" by each man.───單槳賽艇是指每個(gè)人使用單槳，而雙槳賽艇指每個(gè)人使用較輕的雙槳，雙槳叫scull。

29 、A rowing or paddling stroke in which the oar or paddle is pushed forward,used to check a boat's forward motion or move it backward.───倒漿，把櫓或槳向前推以阻止船向前運動(dòng)或向后移動(dòng)的一種劃船或搖槳方式。

30 、If we are not, you will sink with this ship, chained to your oar.─── 若我們失敗了 你會(huì )和船一起沉下去 和你的槳鎖在一起

31 、Samphire signaled to it with an oar draped with the king's daughter's gown.───巴奇欽用船槳高高地挑起姑娘的衣服。

32 、The oar or the person wielding the oar closest to the bow.───前漿或最靠近船頭的劃槳人。

33 、He oar himself to the other side of the big river.───他劃到大河的彼岸。

34 、"I wish I had a stone for the knife, " the old man said after he had checked the lashing on the oar butt.───“但愿有塊石頭可以磨磨刀，"老人檢查了綁在槳把子上的刀子后說(shuō)。

35 、Women with schizophrenia have a decreased OAR relative to their healthy peers, as might be expected.───女性患者的OAR比正常女性低，與預期的一樣。

36 、It was an oar handle from a broken oar sawed off to about two and a half feet in length.───它原是個(gè)槳把，是從一支斷槳上鋸下的，大約兩英尺半長(cháng)。

37 、He pulls on the oar to make the boat go faster .───他用力劃槳使船行得更快。

38 、Then, rather than fixating on oar placement, you can set your gaze on bighorn sheep and surfacing trout.───當然，您在專(zhuān)注劃槳之外，還可以盡情欣賞沿途的加拿大盤(pán)羊和水面的鱒魚(yú)。

39 、They then rush onto land but the Mosasaur comes ashore after them and Connor fights it with an oar.───他倆趕緊沖上岸去，但默茲河蜥中跟著(zhù)他們上了岸。Connor用一把船槳與它搏擊。

40 、Watch out the oar doesn't pop you in the tummy.───當心漿，別撞在肚子上。

41 、To strike the water with an oar in recovering a stroke or miss it in making one while rowing.───失一槳用一槳劃水，用以恢復劃水或劃船時(shí)失去一槳

42 、Our rowboat's course was erratic after we had lost the oar.───丟了槳之后我們劃艇的航向飄忽不定。

43 、We will have to keep the arrangements a secret from Linda because she'll only want to shove her oar in.───我們不得不將安排瞞著(zhù)琳達，因為她只會(huì )進(jìn)行干涉。

44 、After 24 hours, the cobble oar that has mixed beforehand even shakedown is on the ground, planish, pat solid, go up till grout water till extensive.───24小時(shí)后，將事先拌好的石子漿均勻地鋪在地面上，壓平、拍實(shí)，直到水泥漿水上泛為止。

45 、The chairman is prejudiced against you, and if you put in your oar, it will spoil everything.───主任對你懷有偏見(jiàn)，如果你進(jìn)行干涉，會(huì )把一切弄糟的。

46 、A lightweight narrow barge with ends that curve up into a point and often a small cabin in the middle, propelled with a single oar from the stern and used on the canals of Venice.───剛朵拉一種狹長(cháng)的輕型平底船，船頭船尾沿曲線(xiàn)形成一點(diǎn)，船中部通常有小船艙，船尾用單槳劃水前進(jìn)，在威尼斯水道上使用

47 、He is prejudiced against you, and if you put in your oar , it will spoil everything.───他對你懷有偏見(jiàn)，如果你**手的話(huà)，會(huì )把一切都弄糟的。

48 、He goes to the spirit world, where the ruler has a body of a toddler, and his assistant is the somewhat beautiful Botan, who rides an oar like a witch rides a broom.───為阻止前任靈界**-湘水忍，打開(kāi)魔界到人間界的通道，幽助他們進(jìn)入了摩界，幽助更為仙水“殺”了，但原來(lái)幽助本來(lái)是魔族的后代，因此幽助又復活了。

49 、For four or five of them were busy carrying off our stores, and wading out with the to one of the gigs that lay close by, pulling an oar on so hold her steady against the current.───總之，他們有四五個(gè)人正忙著(zhù)涉水把我們的給養搬到停在旁邊的一條小船上，而小船上的人則時(shí)不時(shí)地劃上一兩槳，使小船在急流中保持穩定。

50 、The little boy is, flashing the light about to look for his toy oar in the garden.───小男孩正打著(zhù)手燈在院子里四下尋找他的玩具車(chē)。

51 、A friend pulled the boat into a ditch with an oar.───一個(gè)朋友拿起槳把船撥進(jìn)一條小溝。

52 、He is a practiced oar.───他是個(gè)老練的劃船手。

53 、An oar skimming the surface of the pond.───劃過(guò)池塘水面的槳

54 、He struck at one with his knife lashed to the end of an oar and watched the scavenger sliding down into deep water.───他用綁在槳的一頭的刀子擊中了其中的一條，并看著(zhù)這條食腐動(dòng)物滑到深海里去了。

55 、Wish you steer the ideal sailboat,braving the wind and waves on the sea or life,let the oar of friendship help you sail for the brilliant shore.───愿你駕著(zhù)理想的風(fēng)帆，在人生的海洋上乘風(fēng)破浪，讓友誼之槳助你駛向光輝的彼岸。

56 、This musical composition shows a drawing of a fishing man boating on the river, paddling the oar and enjoying the beautiful landscape of the nature.───樂(lè )曲描繪了漁人泛舟江上，搖棺蕩槳，陶醉于山水之間的情態(tài)。

57 、Tu Hsin-to anchored the boat by sticking an oar in the mud and sat there in silence, a smile on his lips.───只有杜新籜把槳**在泥里，微笑著(zhù)不說(shuō)話(huà)。

58 、You always put your oar in at exactly the wrong time.───你總是不識時(shí)務(wù)地亂**嘴。

59 、When our joint effort, shake oar unremittingly, the movement which harmonizes campus will play to ring eventually.───當我們共同努力，不懈地搖槳，和諧校園的樂(lè )章終將奏響。

60 、A rowing or paddling stroke in which the oar or paddle is pushed forward, used to check a boat's forward motion or move it backward.───倒漿把櫓或槳向前推以阻止船向前運動(dòng)或向后移動(dòng)的一種劃船或搖槳方式

61 、They were hateful sharks, bad smelling, scavengers as well as killers, and when they were hungry they would bite an oar or the rudder of a boat.───它們是可惡的鯊魚(yú)，氣味難聞，既殺害其他的魚(yú)，也吃腐爛的死魚(yú)，饑餓的時(shí)候，它們會(huì )咬船上的一把槳或者舵。

62 、So if you're fishing you want to leave the oars hanging like that.─── 釣魚(yú)的時(shí)候 你可以讓船槳就這么懸著(zhù)

63 、Perhaps now they can sit back and rest on their oar.───也許現在他們可以坐下來(lái)休息一下了。

64 、The committee had nearly come to a decision when Harry stuck his oar in with some irrelevantpoint about the drains.───委員會(huì )已幾乎作出決定時(shí),哈里提出一個(gè)與排水系統毫無(wú)關(guān)系的問(wèn)題,而將整個(gè)議程打斷了。

65 、Number three had rowed himself out and was slumped over his oar at the finish line.───3號劃手已劃得精疲力竭了，在到達終點(diǎn)時(shí)一頭栽倒在他的槳上。

66 、At that time the farmer insurrectionary army leader Yang subordinate proclaimed high, the design has made many kinds of big and small oar steamboat.───當時(shí)農民起義軍領(lǐng)袖楊么的部下高宣，設計制造了多種大小槳輪船。

67 、The first is a rudder, the second an oar or sail.───之于舟楫，前為舵，后為槳，或為帆。

68 、He is the best oar in the crew.───他是船員中最好的槳手。

69 、In sculling, each oarsman pulls simultaneously on two oars mounted on opposite sides of the boat.In rowing, each oarsman uses a single oar.───雙人雙槳賽艇，每個(gè)人要同時(shí)使用船兩側的兩個(gè)槳，而單槳賽艇每人則只劃一個(gè)槳。

70 、Their sudden, withdrawal of material supplies played devil with oar construction plans.───他們突然中斷材料供應，攪亂了我們的建設計劃。

71 、swing their giant diesel powered oars into action.─── 劃起他們巨大的柴油動(dòng)力"船槳"

72 、To propel with or as if with oars or an oar.───劃:用槳推動(dòng)。

73 、They shoved off, presently, Tom in command, Huck at the after oar and Joe at the forward.───他們很快就撐舟棄岸，由湯姆任指揮，哈克劃右槳，喬劃前槳。

74 、In dragon boat rowing each person has one oar.───劃龍舟時(shí)每個(gè)人都拿著(zhù)一枝槳。

75 、Silver, though he was almost killed already with fatigue, was set to an oar, like the rest of us, and we were soon skimming swiftly over a smooth sea.───希爾弗盡管已經(jīng)累得半死，還是像我們大家一樣分了一支槳。 不一會(huì )兒，我們的小船便迅速地滑行在平靜的海面上。

76 、He ate my oar, hooks, and my seat cushions.─── 它咬我的槳 鉤子 還有我的坐墊

77 、Ches took the laboring oar in outlining and organizing the first convention of Rotary clubs.───Ches負責策劃并組織了第一屆‘國際扶輪社’大會(huì )。

78 、Since l000 B.C. when the oar and fulcrum were developed， rowing has been a means of transportation．It actually developed into a sport in the early 19th century.───從公元前1000年起，當槳以杠桿支點(diǎn)方式固定在船兩邊，劃船便成為一種交通運輸方式，到19世紀初發(fā)展成為一項體育運動(dòng)。

79 、We will have to keep the arrangements a secret from her because she'll only want to put her oar in.───我們得把這安排向她保密,因為她只想要**手干涉。

80 、An oar is floating on the surface of the river. I am wondering who has left it.───一只劃槳飄在河面上,不知道是被誰(shuí)給落下的。

81 、Human body cell is formed by oar of cellular film, cell and nucleolus.───人體細胞由細胞膜、細胞漿和細胞核構成。

82 、Hope coal ministry continues to strengthen the science and technology such as liquefacient to water coal oar and coal technology to develop working leader, in the meantime..───希望煤炭部繼續加強對水煤漿和煤炭液化技術(shù)等科技開(kāi)發(fā)工作的領(lǐng)導，同時(shí)...

83 、I'll fetch some oars and row them out myself.─── 我去找槳來(lái) 劃他們過(guò)去

84 、They had an hour to oar the strait.───他們有一個(gè)小時(shí)可以劃過(guò)海峽。

85 、He uses his paddle-shaped tail as a rudder to steer with, or, if he wants to put on a burst of speed, he may occasionally scull with ft, as if it were an oar.───它用自己鰭狀的尾巴作為控制方向的舵，或當它想突然增加速度時(shí)，有時(shí)可用尾巴劃水，就仿佛后者是漿。

86 、"All the managers seem to be coming out with little things," smiled Ferguson. "I see even Neil Warnock threw his oar in yesterday.───“所有的經(jīng)理似乎都是從小人物起家的，”弗格森笑著(zhù)說(shuō)?！拔抑雷蛱炷釥?。諾瓦克得到了任命?！?/p>

87 、Watch out for the oar and make sure it doesn't pop you in the tummy.───當心漿,別撞在肚子上。

88 、On we sweep with threshing oar, Our only goal will be the western shore.───不停地劃啊翻滾的槳手們我們唯一的終點(diǎn)只有西方的海岸!

89 、But if I had, and could have lashed it to an oar butt, what a weapon.───但是，如果我把它砍下了，就能把它綁在槳把上，該是多好的武器

90 、The ghost tells him to pick up an oar and walk inland.─── 鬼魂讓他拿起一支船槳 往內陸深處走

ACCA考試F2吸收成本法和邊際成本法的區別是什么

ACCA考試F2吸收成本法和邊際成本法的區別主要從利潤計算方法、標準成本法中的差異兩個(gè)方面看，具體內容如下：

利潤計算方法

①COS:按銷(xiāo)量計算，賣(mài)掉多少減多少。

吸收成本法下計入產(chǎn)品成本的只有total production cost（fixed production overhead

variable production overhead），當期銷(xiāo)售出去的存貨成本結轉到利潤表，即total production cost of sales；

邊際成本法下計入產(chǎn)品成本的只有total variable cost（variable production overhead

variable non-production overhead），當期銷(xiāo)售出去的存貨成本結轉到利潤表，即total variable cost of sales。

②Under/over absorption：吸收成本法特有的，邊際成本法不存在OAR和Under/over absorption。

涉及的計算公式：

Under/over absorption=Actual overhead-Absorbed overhead

Absorbed overhead=OAR*Actual activity level

OAR=Budget production overhead/Budget activity level

③Sales-COS：

吸收成本法下的主營(yíng)業(yè)務(wù)收入-主營(yíng)業(yè)務(wù)成本叫做Gross profit毛利潤；

邊際成本法下的主營(yíng)業(yè)務(wù)收入-主營(yíng)業(yè)務(wù)成本叫做Contribution貢獻。

④Period cost：當期發(fā)生多少減多少。

吸收成本法下包含total non-production cost；

邊際成本法下包含total fixed cost

⑤Valuation of closing inventory：Absorption costing

gt;Marginal costing。

吸收成本法存貨計價(jià)：Direct material+Direct labour+Variable production overhead+Fixedproduction overhead；

邊際成本法存貨計價(jià)：Direct material+Direct labour+Variable production overhead；

標準成本法中的差異

①Cost variance---fixed production overhead variance

Absorption costing：

A.fixed production overhead total variance=under/over absorbed overhead

B.fixed production overhead expenditure variance=budgeted overhead-actual overhead

C.fixed production overhead volume variance=budgeted units*OAR-actual units*OAR

D.fixed production overhead volume efficiency variance=（budgeted hours at actual output-actual hours）*standard production overhead per hour

E.fixed production overhead variance=（budgeted hours-actual hours）*standard production overhead per hour

Marginal costing：（因為MC法下不存在OAR，所以對于fixed production overhead variance只有expenditure variance）

fixed production overhead expenditure variance=budgeted overhead-actual overhead

②Sales variance---sales volume variance

Absorption costing：sales volume profit variance=（budgeted units-actual units）*standardprofit per units

Marginal costing：sales volume profit variance=（budgeted units-actual units）*standardcontribution per units

③Operating statement

兩者的聯(lián)系

利潤差公式：MC+OAR*（closing inventory-opening inventory）=AC

注：1.此公式的利潤指兩種成本核算方法下的凈利潤，不是contribution和gross profit的比較；

2.Closing inventory-Opening inventory=Production units-Sales units

3.此公式可以用于求OAR=(AC-MC)/（closing inventory-opening inventory）

oar在管理中什么意思

OAR在會(huì )計ACCA中的意思：

主要指經(jīng)營(yíng)管理成本或者花銷(xiāo)