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英语语法问题 Conservatism谨慎性原则 -- The accountants should be conser

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英语语法问题
 Conservatism谨慎性原则 -- The accountants should be conservative in choosing one that has the least favorable impact on net income when there are two or more alternative accounting methods-- to determine the possible loss and expense reasonably.
请问:1、that 引导的是宾语从句吗?
2、that 后面的has是什么时态?
3、when是条件状语,
4、to determine.是accounting methods的补语,
英语语法问题 Conservatism谨慎性原则 -- The accountants should be conser
1.that 引导的是宾语从句,修饰前面的one(=one accounting methods);
2.that 后面的has是一般现在时,做主语that的谓语动词;
3.when引导的是条件状语;
4.to determine.不是accounting methods的补语.将整个句子简化成:The accountants should be conservative in choosing one accounting method to determine the possible loss and expense reasonably.你会发现,其实to determine the possible loss and expense reasonably是目的状语.