1. 周轉：使用一种叫做垂直折旧的方法(straight line method of depreciation).制造或买卖业的企业通常会被要求使用特殊的会计方法来决定其卖出存货的成本.而这种如何决定货物成本以及何时和如何使存货周转(turn over)的规则是非常的复杂,
2. danci.edu.pub
2. 仔细考虑：turn out 关掉(收音机等生产,制造;驱逐;结果是 | turn over 仔细考虑 | turn to 变成;求助于,借助于
1. (使)翻转;(使)颠倒;(使)倾覆
If you turn something over, or if it turns over, it is moved so that the top part is now facing downwards.
e.g. Liz picked up the blue envelope and turned it over curiously...
莉兹拿起蓝色信封，好奇地翻过来看。
e.g. I turned him over on his back…
我把他背朝下翻过身来。
2. 翻身
If you turn over, for example when you are lying in bed, you move your body so that you are lying in a different position.
e.g. Ann turned over in her bed once more.
安在床上又翻了一下身。
3. (在脑子里)仔细考虑，深思熟虑，细想
If you turn something over in your mind, you think carefully about it.
e.g. Even when she didn''t say anything you could see her turning things over in her mind.
即便她什么都没说，你也能看出她心里在盘算着。
4. （向有权获得某物的人）移交，交托
If you turn something over to someone, you give it to them when they ask for it, because they have a right to it.
e.g. I would, indeed, turn the evidence over to the police...
我当然会把证据交给警方的。
e.g. The lawyer turned over the release papers.
律师提交了释放文书。
5. 移交(职位、责任)
If you turn over a job or responsibility that you have, you give it to someone else, so that you no longer have it.
danci.edu.pub
e.g. The King may turn over some of his official posts to his son...
国王可能会把他的某些公职交由儿子担任。
e.g. Parliamentarians were eager to turn over responsibility for the decision.
经验老到的议员急于把作决策的责任推卸给他人。
6. 换频道;转台
If you turn over when you are watching television, you change to another channel.
e.g. Whenever he''s on TV, I turn over.
只要在电视上见到他，我都会换台。
verb
1. think about carefully
weigh
e.g. They considered the possibility of a strike
Turn the proposal over in your mind
Synonym: considerdebatemootdeliberate
2. turn upside down, or throw so as to reverse
e.g. flip over the pork chop
turn over the pancakes
3. turn up, loosen, or remove earth
e.g. Dig we must
turn over the soil for aeration
4. move by turning over or rotating
e.g. The child rolled down the hill
turn over on your left side
Synonym: roll
5. turn from an upright or normal position
e.g. The big vase overturned
The canoe tumped over
Synonym: overturntip overtump over
6. cause to overturn from an upright or normal position
e.g. The cat knocked over the flower vase
the clumsy customer turned over the vase
he tumped over his beer
Synonym: overturntip overupsetknock overbowl overtump over
7. cause to move around a center so as to show another side of
e.g. turn a page of a book
Synonym: turn
8. place into the hands or custody of
e.g. hand me the spoon, please
Turn the files over to me, please
He turned over the prisoner to his lawyers
Synonym: passhandreachpass ongive
9. do business worth a certain amount of money
e.g. The company turns over ten million dollars a year