Walter offered us a lift when he was leaving the office, but our work , we didn’t accept the offer.
A. not being finished
B. having not been finished
C. had not been finished
D. not having finished
网友回答
(答案→)A. not being finished
B. having not been finished
C. had not been finished
D. not having finished
解析：句意：沃尔特在离开办公室时给了我们一件礼物，但是还没结束，我们就没有接受。 当状语的逻辑主语和句子的主语不一致时，需要用独立主格结构或者从句的形式来表达。这里还有被动的用法。故选A。
考点: 考查独立主格结构的用法。