When, Where 副詞子句不能修飾名詞

From: https://www.worldenglishinstitute.org/admin/assignments/1207594/take 

Do not use the adverbs "when" or "where" to introduce adjectival clauses. 

以when or where開始的副詞子句，是不能修飾名詞的。👀👻

1. Wrong: "Metro is the church where they go." 

(The adverbial clause "where they go" cannot modify a noun such as "church.")

--> Right: "Metro is the church they attend."

2. Wrong: "This is the time when all good men should serve their country." 

(The adverbial clause "when all good men should serve their country" cannot modify the noun "time.")

--> Right: "This is the time for all good men to serve their country."

Right: "God is near us when we pray to him."

Right: "When we fail to pray, we cut ourselves off from the greatest source of power in the universe."

感想：

其實也是想當然爾，副詞子句當然是修飾「動詞、形容詞或副詞」嘛！但是在實際使用上，卻很可能不察而拿來形容「名詞」了。

Correlative Conjunctions

From: https://www.worldenglishinstitute.org/admin/assignments/1183463/take

Correlative Conjunctions

Correlative conjunctions are used to join two, and no more than two, items of equal rank. Example:

Wrong: "I like neither okra, broccoli, nor brussel sprouts." There are more than two items in this sentence; thus a correlative conjunction cannot be used.

Right: "I don't like okra, broccoli, or brussels sprouts."

12: Correlative conjunctions should be placed as near as possible to the items they connect. Examples:

Wrong: "I neither like broccoli nor brussel sprouts." Here, the conjunction "neither" has become an adverb.

Right: "I like neither broccoli nor brussel sprouts."

Wrong: "We both are buried with Christ in baptism and are raised up with him to live a new life." Are two people buried and raised?

Right: "We are both buried with Christ in baptism and raised up with him to live a new life." Now, the meaning is clear.

非保稅 V.S. 保稅品

From: Little Auditor

一、台灣為了創造廠商的外銷優勢，在中華民國境內設立了幾個地方，在該地生產的物品免徵貨物稅與營業稅：
1. 免稅出口區。
2. 科學工業園區。
3. 保稅工廠與保稅倉庫。

但是廠商如果將貨物從上述地區運入中華民國境內的其他地區，就要課徵貨物稅與營業稅。但依舊免關稅。在這三個地區的貨物就是保稅產品，在這三個地區以外生產的貨品就是非保稅產品。

如果你把非保原料運入保稅區內，營業稅就適用零稅率。用非保原料在該地區製造出來的成品、半成品都是保品。

二、非保品與零稅率就差在有5%與0%的營業稅。有些貨物甚至要繳納貨物稅。

三、申請非保與沒申請的差別在於營業稅是否退稅，甚至退稅時是否退現金或留抵。

EXCEL 數字/文字排序顛倒公式

From: 老年人部落格

EXCEL 數字排列顛倒過來

將 A 欄之排列顛倒過來置於 B 欄, 公式如下:

B1=OFFSET($A$1,COUNT(A:A)-ROW(),,,)

再往下複製即可.

注意: 此公式, 只有數字排列才可顛倒過來喔!

適用數字或文字均可之公式如下: (COUNT 改為 COUNTA)

B1 =OFFSET($A$1,COUNTA(A:A)-ROW(),,,)

亦可如下:

B1 =INDEX(A:A,COUNTA(A:A)-ROW()+1)

或者

B1 =INDIRECT("A"&(COUNTA(A$1:A$11)-ROW()+1))

票據法中英文對照

票據法中英文對照
1987 年 06 月 29 日修正  (中英文對照版本為 1960 年 03 月 31 日版)
Law of Negotiable Instruments( 1960.03.31 Amended )


個人覺得很值得知道的票據法英文。