老师您好! Having read an article on smoking,he smoked his last cigarette.

这句话中haveing read是动名词做主语还是现在分词做伴随状语呢？

我觉得是动名词做主语，因为是想表达先看了一篇关于吸烟的文章后，他抽了最后一根烟。如果是表伴随的状语从句，则haveing read和smoked在时间上是完全同步的。

如果出现类似情况，我该如何区分doing做动名词主语还是非谓语动词，请老师解惑！

感谢！

解答如下：

以上为：为典型现在分词完成时态(having done结构）作时间状语，分词动作在谓语动词动作之前发生，可以改为下面的时间状语从句。

Having read an article on smoking,he smoked his last cigarette.

After he had read an article on smoking, he smoked his last cigarette

参考译文：他在看完一本抽烟的文章之后，他吸完了他最后一根香烟。

备注:动名词作主语，必须后面有谓语动词。否则就不是动名词作主语。

现在分词作状语结构用法

【1】分词动作一发生，谓语动作紧跟着发生，这时用现在分词的一般式作时间状语，其逻辑主语为句中的主语。常用的动词，如：hear, see, arrive, return, get to, look, open, close, leave, turn around, walk等，表示一个极短暂动作。此种情况可以换作on+动名词，表示相同的意思。译作"一（刚）……就……"。

此种情况也可以换作是when引导的时间状语从句，该从句的动词多用一般过去时表示。              

Hearing their teacher's voice, the pupils stopped talking at once.

（= On hearing their teacher's voice…

 = When they heard their teacher's voice, the pupils…）

一听到教师的声音，学生们立即停止讲话。

【2】谓语动作发生在分词所表示的动作过程之中，则用when /while+现在分词的一般式，分词的逻辑主语为句中的主语。此种情况可以用in+动名词的一般式代替。也可以换作when、while引导的时间状语从句，该从句的谓语动词用进行时态。
Don't be careless when /while having an exam. = Don't be careless in having an exam.

= Don't be careless when / while you are having an exam. 

考试时不要粗心。
特别备注：此结构中，不能用其他连接词替换when或while。

【3】分词所表示的动作完成之后，谓语动作才发生，则要现在分词的完成式，即having done的形式。分词的逻辑主语应是句中的主语。
这种情况可以用after+动名词的一般式表示。
这种情况也可以用after /when引导的时间状语从句来替换，该从句的谓语动词用过去完成式。       

Having finished his homework the boy was allowed to watch TV play.
After /when he had finished his homework, the boy was allowed to watch play.

现在分词具有副词语法功能，在句中可以充当以下8种不同状语.

【1】用作时间状语

Seeing the cat， the mouse ran off. 

见到猫，老鼠就跑了。

Seeing from the top of the mountain, you will find the town very beautiful.

你从山顶上看，就会发现这座城市很美。

【2】用作原因状语 
Being very weak， she couldn’t move. 

她由于身体虚弱而不能行动。 
His car broken down， he had to walk. 

他的车坏了，所以只好走路。 
【3】用作条件状语 

Working hard, you'll succeed. 

= If you work hard, you'll succeed.

如果你努力工作，你会成功的。

Turning to the left, you will find the path leading to the park.

【4】用作让步状语 

Weighing almost one hundred jin the stone was moved by him alone.

= Although the stone weighted almost one hundred jin, it was moved by him alone.

虽然那块石头重将近一百斤，他一个人就把它挪动了。
【5】用作伴随状语

The children ran out of the room, laughing and talking merrily.

The children laughed and talked merrily, and they ran out of the room.

那些孩子们跑出房间，愉快地笑着、说着。

【6】用作方式状语 
He earns a living driving a truck.

 他靠开卡车谋生。 
I’m returning your letter as requested. 

我按要求给你退信。 

He went there riding his bike. 

他骑单车去那里。

【7】作目的状语。

I often go shopping with mother on Sundays. 

星期天我常跟妈妈买东西。

【8】用作结果状语

Their car was caught in a traffic jam, thus causing the delay.

= Their car was caught in a traffic jam, thus it caused the delay.

他们的车遇上交通阻塞，因而耽误了。