会计学英语的idiom一词语义范围(fànwéi)：广义上：idiom泛指一种民族语言中所有的习惯用法和特殊表达方法，可以是一个词，也可以是一个词组或句子。Idiom：Aformofexpressionpeculiartoalanguage,person,orgroupofpeople.------COD简明牛津词典狭义上：一种语言中长期以来习用的、表达完整意义(yìyì)的、结构定型的固定词组或短句。“习语、熟语、惯用法”I.英语习语的特征英语习语有两个特征：a.语义的统一性(semanticunity)习语是个固定的词组，在语义上是个不可分割(bùkěfēnɡē)的统一体，其整体的意义往往不能从组成习语的各个词汇意义中揣测出来。如：dosb.brown,doupbrown,showthewhitefeather,tohaveanaxetogrindFridayface,hardnames.undertheweatherb.结构的固定性(structuralstability)从结构上来看，习语也有本身(běnshēn)的完整性，其中各个组成部分是固定的，不可任意拆开或替换。如：onboard在船上ontheboard在会上讨论ontheboards登台做演员inthesameboatNoneofyoursauce!Diamondcutdiamond,crookcutcrook.Likecureslike.※totread/walkonair洋洋自得，飘飘然英语习语idioms与自由短语(duǎnyǔ)freephrase的区别II.英语习语的分类从语法功能和结构成份(chéngfèn)来看，习语可分为：(2)动词+介词如：a.Whyaretheyalwaysbitingateachother?朝…吼叫b.Shecutacrossourtalk.打断(3)动词+副词+介词如：a.TheproductsofJapanaregraduallyedgingthoseoftheUnitedStatesoutoftheEuropeanmarket.逐渐排除去b.Ithinkthatmanisjusthangingoutforabetteroffer.故意(gùyì)拖延以待2.动词+名词如：bideone’stime,blazethetrail,hangfirea.Whenthestoryofthebarber’sill-treatmentofhiswifegotwind,helefttown.泄漏，传播b.Itsslowservicegavetherestaurantabadname.使……名声不好c.Thepolicegavehimthecollarashewasleavingtheapartment.逮捕，抓获(zhuāhuò)d.Hekilledtimebyreadinganewspaperwhilewaitingforthebus.消磨时间3.动词+介词短语如：beataboutthebush,fallbythewaya.Heamuseshimselfbysettingotherpeoplebytheears.引起(yǐnqǐ)纷争，挑拨离间b.Hetooktheboytothestationandsethimonhisway.给某人指明路途c.Mymotherpackedsomefoodforthebeggarandgivinghimashilling,sethimonhisway.（给予帮助后）送某人上路4.动词+名词+介词短语如：burnthecandleatbothendscatchaharewithatabor试图作几乎(jīhū)不可能做到的事Hespentallhislifeindroppingbucketsintoemptywells.5.动词+名词+介词如：makeshortworkof,makeacleanbreastofgetwindof,pickholesin6.动词(dòngcí)+形容词如：goeasy,comeclean,sitprettya.Wehavesetapartaspecialsumofmoneyfornewequipment.b.Herbrightredhairsetsherapartfromhersisters.二、名词(míngcí)性习语与动物(dòngwù)有关的：1.smellarat2.gotothedogs3.takethebullbythehorns4.horseofadifferentcolor5.letthecato