as 与with 都可以构成结构来表示伴随状语，as 在此结构中是一个连词，而with 是一个介词，因此构成不同的结构来表示伴随状语：
结构不同：
As＋主语＋谓语动词，主句
With ＋名，代词 ＋介词、形容词，副词，分词，不定式
eg. As the production increased by 20 percent,we have had another good harvest year.
With the production up by 20 percent,we have had ....
随着产量增长20％，.......
He enjoys listening to music with his eyes closed.
他喜欢闭着眼睛听音乐。
He came out of the room with his eyes shining.
他走出房间，眼里闪着亮光。
Don't speak with your mouth full.
嘴里吃东西时不要讲话。
Mother looked at me with tears in her eyes.
母亲含泪看着我。
with独立结构的位置可前可后，如：
With a lot of work to do,he felt even busier.
有大量工作要做，他感到更忙了。
With a lot of work done,he felt he would have a good rest.
做完了工作，他感到他要好好休息一下。