?oar

oar发音

英：[?:(r)]　　美：[?r, or]

英：　　美：

oar中文意思翻译

n. 桨, 橹, 划手

v. 划行

oar词形变化

形容词: oared | 动词过去式: oared | 动词过去分词: oared | 动词第三人称单数: oars | 动词现在分词: oaring |

oar短语词组

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.

我们得把这安排向她保密, 因为她只想要**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, 现在你竟敢就这么把我开除了。

rest on one's oars

1. 停下休息

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

也许现在他们可以坐下来休息一下了。

oar习惯用语

oar常见例句

1 、The investigators found that women possess a significantly larger orbitofrontal-to-amygdala ratio (OAR) than men do.───他们发现，两性的杏仁体一样大，可是女性的额叶眼眶面皮质比较大，因此女性的O/A比率（OAR）比男性高。

2 、He pulls a good oar .───他很会划船。

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.───品鉴：此款酒呈红宝石般的色泽，浓郁的桨果香味，草霉和黑加仑子味道。单宁均衡，口感细腻柔滑，酒体轻盈。赤霞珠果香味优为明鲜，回味悠扬。

4 、And keep walking until somebody mistakes that oar for a shovel.─── 一直走 直到有人将船桨误认作铲子

5 、However, the results of this experiment, expected by summer 2007, could show how nature periodically sticks her oar in.───但是，本次试验的结果（试验结果预计到2007年夏得出）可以告诉我们自然界如何对此进行周期性地操控；

6 、Session, representing visited limited company of group of high mountain paper to do forestry centre and APMP to make oar product line oneself.───会议期间，代表们参观了岳纸集团有限公司自办林场和APMP制浆生产线。

7 、The committee had nearly come to a decision when Harry stuck his oar in with some irrelevant point about the drains.───委员会已几乎作出决定时，哈里提出一个与排水系统毫无关系的问题，而将整个议程打断了。

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.───他们到了草地上，觉新去把拴在柳树干上的小船解了缆，又把船靠近岸边，让众人都下去，然后自己坐到船尾，把住桨慢慢地划起来。

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

10 、Lingbo finishes oar, boating on the lake, Fun for all at.───凌波荡桨，泛舟湖上，其乐无穷。

11 、Samphire was upon it instantly and beat it to death with the oar.───巴奇钦跳到章鱼的背上，用船桨打死了它。

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层面粉浆。

13 、with every stroke of that oar you chained me to.─── 伴随每一次划桨的誓言 你锁我的桨

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.───三人划艇法划动这种船的方法，前后两人各执一个桨，中间一人执双桨

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

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.───三人划艇法划动这种船的方法，前后两人各执一个桨，中间一人执双桨。

17 、Oar l powered Mediterranean vessels equipped with a ram and carries archers.───加列战船以数列浆杆作为动力，配备撞角和水兵进行海战。

18 、He pulled an oar in the winning shell.───他在获胜的赛艇上划桨。

19 、Now I will fashion oars from this wood over here.─── 现在我要用这块木头做船桨

20 、The investigators found that women possess a significantly larger orbitofrontal-to-amygdala ratio( OAR) than men do.───他们发现，两性的杏仁体一样大，可是女性的额叶眼眶面皮质比较大，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.───因为一没帆、二没桨、三没舵,只要有点风,就会把木排打翻在海里。

22 、Number 3 had rowed himself out and was slumped over his oar at the finish line.───三号选手已划得精疲力竭，一划到终点就已伏倒在他的桨上了。

23 、I do not appreciate her putting her oar in every decision we make.───我不喜欢她总是干涉我们做出的每一个决定。

24 、He decided to wait until all the flies landed on the mayor's face and then hit the flies with an oar.───他决定等到所有的苍蝇降落在市长的脸，然后按下苍蝇的桨。

25 、Huck at the after oar and Joe at the forward.───哈克划右桨，乔划前桨。

26 、Our rowboat's course is erratic after we lose the oar.───丢了桨之後我们划艇的航向飘忽不定。

27 、Why the oar that the beans grinds is a grandma! !───为什么豆磨的浆是奶!!

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.───单桨赛艇是指每个人使用单桨，而双桨赛艇指每个人使用较轻的双桨，双桨叫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.───倒浆，把橹或桨向前推以阻止船向前运动或向后移动的一种划船或摇桨方式。

30 、If we are not, you will sink with this ship, chained to your oar.─── 若我们失败了 你会和船一起沉下去 和你的桨锁在一起

31 、Samphire signaled to it with an oar draped with the king's daughter's gown.───巴奇钦用船桨高高地挑起姑娘的衣服。

32 、The oar or the person wielding the oar closest to the bow.───前浆或最靠近船头的划桨人。

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

34 、"I wish I had a stone for the knife, " the old man said after he had checked the lashing on the oar butt.───“但愿有块石头可以磨磨刀，"老人检查了绑在桨把子上的刀子后说。

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，与预期的一样。

36 、It was an oar handle from a broken oar sawed off to about two and a half feet in length.───它原是个桨把，是从一支断桨上锯下的，大约两英尺半长。

37 、He pulls on the oar to make the boat go faster .───他用力划桨使船行得更快。

38 、Then, rather than fixating on oar placement, you can set your gaze on bighorn sheep and surfacing trout.───当然，您在专注划桨之外，还可以尽情欣赏沿途的加拿大盘羊和水面的鳟鱼。

39 、They then rush onto land but the Mosasaur comes ashore after them and Connor fights it with an oar.───他俩赶紧冲上岸去，但默兹河蜥中跟着他们上了岸。Connor用一把船桨与它搏击。

40 、Watch out the oar doesn't pop you in the tummy.───当心浆，别撞在肚子上。

41 、To strike the water with an oar in recovering a stroke or miss it in making one while rowing.───失一桨用一桨划水，用以恢复划水或划船时失去一桨

42 、Our rowboat's course was erratic after we had lost the oar.───丢了桨之后我们划艇的航向飘忽不定。

43 、We will have to keep the arrangements a secret from Linda because she'll only want to shove her oar in.───我们不得不将安排瞒着琳达，因为她只会进行干涉。

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小时后，将事先拌好的石子浆均匀地铺在地面上，压平、拍实，直到水泥浆水上泛为止。

45 、The chairman is prejudiced against you, and if you put in your oar, it will spoil everything.───主任对你怀有偏见，如果你进行干涉，会把一切弄糟的。

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.───刚朵拉一种狭长的轻型平底船，船头船尾沿曲线形成一点，船中部通常有小船舱，船尾用单桨划水前进，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.───他对你怀有偏见，如果你**手的话，会把一切都弄糟的。

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.───为阻止前任灵界**-湘水忍，打开魔界到人间界的通道，幽助他们进入了摩界，幽助更为仙水“杀”了，但原来幽助本来是魔族的后代，因此幽助又复活了。

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.───总之，他们有四五个人正忙着涉水把我们的给养搬到停在旁边的一条小船上，而小船上的人则时不时地划上一两桨，使小船在急流中保持稳定。

50 、The little boy is, flashing the light about to look for his toy oar in the garden.───小男孩正打着手灯在院子里四下寻找他的玩具车。

51 、A friend pulled the boat into a ditch with an oar.───一个朋友拿起桨把船拨进一条小沟。

52 、He is a practiced oar.───他是个老练的划船手。

53 、An oar skimming the surface of the pond.───划过池塘水面的桨

54 、He struck at one with his knife lashed to the end of an oar and watched the scavenger sliding down into deep water.───他用绑在桨的一头的刀子击中了其中的一条，并看着这条食腐动物滑到深海里去了。

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.───愿你驾着理想的风帆，在人生的海洋上乘风破浪，让友谊之桨助你驶向光辉的彼岸。

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.───乐曲描绘了渔人泛舟江上，摇棺荡桨，陶醉于山水之间的情态。

57 、Tu Hsin-to anchored the boat by sticking an oar in the mud and sat there in silence, a smile on his lips.───只有杜新箨把桨**在泥里，微笑着不说话。

58 、You always put your oar in at exactly the wrong time.───你总是不识时务地乱**嘴。

59 、When our joint effort, shake oar unremittingly, the movement which harmonizes campus will play to ring eventually.───当我们共同努力，不懈地摇桨，和谐校园的乐章终将奏响。

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.───倒浆把橹或桨向前推以阻止船向前运动或向后移动的一种划船或摇桨方式

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.───它们是可恶的鲨鱼，气味难闻，既杀害其他的鱼，也吃腐烂的死鱼，饥饿的时候，它们会咬船上的一把桨或者舵。

62 、So if you're fishing you want to leave the oars hanging like that.─── 钓鱼的时候 你可以让船桨就这么悬着

63 、Perhaps now they can sit back and rest on their oar.───也许现在他们可以坐下来休息一下了。

64 、The committee had nearly come to a decision when Harry stuck his oar in with some irrelevantpoint about the drains.───委员会已几乎作出决定时,哈里提出一个与排水系统毫无关系的问题,而将整个议程打断了。

65 、Number three had rowed himself out and was slumped over his oar at the finish line.───3号划手已划得精疲力竭了，在到达终点时一头栽倒在他的桨上。

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.───当时农民起义军领袖杨么的部下高宣，设计制造了多种大小桨轮船。

67 、The first is a rudder, the second an oar or sail.───之于舟楫，前为舵，后为桨，或为帆。

68 、He is the best oar in the crew.───他是船员中最好的桨手。

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.───双人双桨赛艇，每个人要同时使用船两侧的两个桨，而单桨赛艇每人则只划一个桨。

70 、Their sudden, withdrawal of material supplies played devil with oar construction plans.───他们突然中断材料供应，搅乱了我们的建设计划。

71 、swing their giant diesel powered oars into action.─── 划起他们巨大的柴油动力"船桨"

72 、To propel with or as if with oars or an oar.───划:用桨推动。

73 、They shoved off, presently, Tom in command, Huck at the after oar and Joe at the forward.───他们很快就撑舟弃岸，由汤姆任指挥，哈克划右桨，乔划前桨。

74 、In dragon boat rowing each person has one oar.───划龙舟时每个人都拿着一枝桨。

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.───希尔弗尽管已经累得半死，还是像我们大家一样分了一支桨。 不一会儿，我们的小船便迅速地滑行在平静的海面上。

76 、He ate my oar, hooks, and my seat cushions.─── 它咬我的桨 钩子 还有我的坐垫

77 、Ches took the laboring oar in outlining and organizing the first convention of Rotary clubs.───Ches负责策划并组织了第一届‘国际扶轮社’大会。

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.───从公元前1000年起，当桨以杠杆支点方式固定在船两边，划船便成为一种交通运输方式，到19世纪初发展成为一项体育运动。

79 、We will have to keep the arrangements a secret from her because she'll only want to put her oar in.───我们得把这安排向她保密,因为她只想要**手干涉。

80 、An oar is floating on the surface of the river. I am wondering who has left it.───一只划桨飘在河面上,不知道是被谁给落下的。

81 、Human body cell is formed by oar of cellular film, cell and nucleolus.───人体细胞由细胞膜、细胞浆和细胞核构成。

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..───希望煤炭部继续加强对水煤浆和煤炭液化技术等科技开发工作的领导，同时...

83 、I'll fetch some oars and row them out myself.─── 我去找桨来 划他们过去

84 、They had an hour to oar the strait.───他们有一个小时可以划过海峡。

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.───它用自己鳍状的尾巴作为控制方向的舵，或当它想突然增加速度时，有时可用尾巴划水，就仿佛后者是浆。

86 、"All the managers seem to be coming out with little things," smiled Ferguson. "I see even Neil Warnock threw his oar in yesterday.───“所有的经理似乎都是从小人物起家的，”弗格森笑着说。“我知道昨天尼尔。诺瓦克得到了任命。”

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

88 、On we sweep with threshing oar, Our only goal will be the western shore.───不停地划啊翻滚的桨手们我们唯一的终点只有西方的海岸!

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，就能把它绑在桨把上，该是多好的武器

90 、The ghost tells him to pick up an oar and walk inland.─── 鬼魂让他拿起一支船桨 往内陆深处走

ACCA考试F2吸收成本法和边际成本法的区别是什么

ACCA考试F2吸收成本法和边际成本法的区别主要从利润计算方法、标准成本法中的差异两个方面看，具体内容如下：

利润计算方法

①COS:按销量计算，卖掉多少减多少。

吸收成本法下计入产品成本的只有total production cost（fixed production overhead

variable production overhead），当期销售出去的存货成本结转到利润表，即total production cost of sales；

边际成本法下计入产品成本的只有total variable cost（variable production overhead

variable non-production overhead），当期销售出去的存货成本结转到利润表，即total variable cost of sales。

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

涉及的计算公式：

Under/over absorption=Actual overhead-Absorbed overhead

Absorbed overhead=OAR*Actual activity level

OAR=Budget production overhead/Budget activity level

③Sales-COS：

吸收成本法下的主营业务收入-主营业务成本叫做Gross profit毛利润；

边际成本法下的主营业务收入-主营业务成本叫做Contribution贡献。

④Period cost：当期发生多少减多少。

吸收成本法下包含total non-production cost；

边际成本法下包含total fixed cost

⑤Valuation of closing inventory：Absorption costing

gt;Marginal costing。

吸收成本法存货计价：Direct material+Direct labour+Variable production overhead+Fixedproduction overhead；

边际成本法存货计价：Direct material+Direct labour+Variable production overhead；

标准成本法中的差异

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：（因为MC法下不存在OAR，所以对于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

两者的联系

利润差公式：MC+OAR*（closing inventory-opening inventory）=AC

注：1.此公式的利润指两种成本核算方法下的净利润，不是contribution和gross profit的比较；

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在会计ACCA中的意思：

主要指经营管理成本或者花销