初级会计职称如何备考:托福词汇36--40

　　 circle n. 圆周，圆形物；（具有共同兴趣、利益的人们所组成的）圈子；集团；vt. 包围，环绕

　　 circuit n. 电路

　　 circuitous adj. 迂回的，绕圈子的

　　 circular adj. 循环的；圆的

　　 circulate v. （使）循环；传阅，流传；发行，销售

　　 circulation desk 图书借还台；发行处

　　 circumference n. 圆周；周长

　　 circumlocution n. 迂回累赘的陈述，拐弯抹角地讲话；遁词

　　 circumscribe vt. 划界限；限制

　　 circumspect adj. 慎重的，仔细的

　　 circumstance n. 环境，情况

　　 circumvent v. 用计谋战胜，规避

　　 citadel n. 堡垒，要塞

　　 cite vt. 引用；举例

　　 civil adj. 公民的；市民的；国内的

　　 civilian adj. 市民的，平民的；民间的

　　 civility n. 礼貌，客气，谦恭；（常用作civilities）礼仪；客套；寒暄

　　 civilization n. 文明，文化

　　 civil rights 公民权

　　 Civil War 内战

　　 I work as the editor of a small newspaper. Our offices and printing presses are located on the grounds of an old citadel that has been standing since the days of the Civil War. The rent here is relatively cheap. However, the facilities are rather old and we’re constantly making repairs to the electrical circuits in our building. According to our circulation desk, we circulate about 10,000 papers each day. If I were to draw a circle around our circulation area, the circumference would be about 15 miles.

　　 Ours is a civilian company. However, due to our location, the military has the right to circumscribe the content of our newspaper. For that reason, I’m a bit circumspect about the articles that we publish. I try to print the news without being too critical of the government, the military or the people in power.

　　 Today, I’m thinking about running a story about lawyers. Lawyers have been around since the start of civilization. They are credited for writing the first civil code and the bill of civil rights. However, they are disliked for their circuitous manner of speaking and their ability to circumvent the law by citing obscure legal doctrines. They always make circular arguments to avoid the issue. Some lawyers are kind and helpful. Others are known for their lack of civility. A lot depends on the circumstances and how much money you have.

　　 Perhaps a story about lawyers might be too controversial. I’d better think of a more agreeable subject.

　　我在一家小报社当编辑。我们报社的办公室和印刷设备位于一座内战时修建的古老城堡里。这里的租金相对便宜，但设施陈旧，我们时常要维修楼里的电路。根据发行处的统计，我们每天发行的报纸1万份。如果围绕这发行范围画一个圈，周长将达15英里左右。

　　我们报社是一家民营企业。但由于位置特殊，军队有权限制报纸的内容。正因为这样，我对所发表的文章非常谨慎。我尽量印些不是特别批判政府、军队及当权者的新闻。

　　今天，我在考虑出一篇关于律师的文章。自人类文明起源时就有了律师。他们被誉为第一部民法典和公民权议案的撰写人。但因为他们说话爱绕圈子，又有本市引用晦涩难懂的法律条文来规避法律约束，所以很是不讨人喜欢。涉足政界的律师尤其擅长拐弯抹角地讲话。他们总是循环论证，避开主题。有些律师挺和善而且乐于助人的，其他律师则以没有礼貌著称。很多律师是为视具体情况及财富多寡而转移的伪君子。

　　 clam n. 蛤，蛤肉

　　 clamor n. 叫嚣，喧哗

　　 clamp vt. 夹住，夹紧

　　 clan n. 家族，宗族

　　 clandestine adj. 秘密的

　　 clap n. 霹雳声；vt. 鼓掌；轻拍

　　 clarification n. 澄清，阐明

　　 clarify vt. 澄清，阐明

　　 classification n. 分类，分级

　　 classify vt. 把。。。分类，分等级

　　 clay n. 黏土；泥土

　　 cleanse vt. 使清洁，使纯净

　　 cleft n. 裂缝

　　 clergy n. (总称)神职人员；教士，牧师

　　 clergyman n. 牧师，教士

　　 cliff n. 悬崖，峭壁

　　 climax n. 高峰，顶点

　　 clinch vt. 钉牢，揪住；确定，最终决定

　　 cling vi. 粘附，附着；坚守，墨守，忠实于

　　 clinging adj. 贴身的；坚持的；忠实的；依赖的

　　 I’m a clergyman. I have been a member of the clergy for about twenty-one years. I’m the only priest in my clan. I work in an old church at the edge of a cliff. The aged walls are made out of clay and wood. In certain areas of the church, we’ve had to clamp the wood together to prevent if from falling apart. The church looked a lot better twenty years ago when we clinched the deal to buy this property.

　　 I take confessions everyday. People like confessing to a priest because it cleanses their soul. Some people confess simple sins, such as stealing a clam or starting at the cleft of a woman’s bosom. Usually, I don’t need to ask them to clarify these types of confessions. Others confess very bad sins, like killing someone during a clandestine government operation. I never ask for clarification when someone makes this type of confession.

　　 I like giving the Sunday sermon. I make it a point to save the climax of my talk until the very end. I can tell that people like it this way because they clap loudly.

　　 Lately, I’ve been thinking of changing the way I conduct church. I want to do a better job of catering to the variety of needs in my congregation. It’s because people who come to my church can be classified into two groups. One group clings to tradition church values and comes to honor God. The other group has a clinging lifestyle of sinning all week and seeking redemption on Sundays. If I could prepare a separate sermon for each group according to their classification, I think I could better address their specific needs. However, it might cause a clamor. What do you think?

　　我是一名牧师，我已做了21年的神职人员。我还是家族中的唯一的一名牧师，我在悬崖边的一座老教堂工作。教堂古老的墙壁是用泥土和木头做的。在教堂里的某些地方，我们不得不将木头夹紧才能防止脱落。20年前，我们达成交易，决定买下这块房产时的教堂要比现在漂亮多了。

　　我每天都要接受人们的忏悔。人们喜欢向一个教士忏悔。因为这样能净化他们的灵魂。有些人忏悔一般的小过错，比如偷了一只蛤蜊或者偷看女人的乳沟。通常，我不必让他们对这类罪过进行澄清。其他人则忏悔深重的罪孽，比如在秘密的政府行动中谋杀某人。我从不要求这样的忏悔者做任何阐述。

　　我喜欢做礼拜天的布道。我总是在讲话最后才将布道推向高潮。我能看出人们喜欢这样，因为他们会大声鼓掌。

　　Words：

　　clinic n. 门诊所

　　clinical adj. 临床的

　　clip vt. 修剪

　　clockwise adj. 顺时针方向的

　　clog vt. 阻碍；堵塞，阻塞

　　clumsy adj. 笨拙的，愚笨的

　　cluster n. 簇，串，群；vt. 丛生；聚焦

　　clutch n./v. 抓紧，紧握

　　clutter n. 混乱；v. 使混乱；乱堆在，塞满

　　coalesce vi. 联合，合并

　　coalescence n. 合并，联合

　　coalition n. 联合，同盟

　　coarse adj. 粗糙的

　　coax vt. 哄诱，巧言诱哄

　　coddle v. 娇生惯养的，溺爱；悉心照料

　　code of laws 法典

　　codify vt. 编成法典，编辑成书

　　coexist vi. 同时存在，共存

　　cogent adj. （辩论等）有说服力的

　　cognitive adj. 认知的，感知的

　　I love to coddle babies. I have a little one of my own. That’s why I was protesting against the opening of an abortion clinic in our neighborhood. I still recollect how we clustered in front of the clinic and tried to clog the front entrance. We would march in a clockwise way to get our message across.

　　I also remember how we tried to form a coalition in the legislature to enact a code of laws that would limit abortions. We made a lot of cogent arguments. We tried to coax legislators into voting our way. Although several proposed laws were accepted for consideration, none were passed or codified. Eventually, our group began to coalesce with other anti-abortion groups. The coalescence gave us a stronger voice, but we also lost an element of control over the group’s activities.

　　I never believed in using violence to achieve our cause. However, somebody in out group did and I’ll never forget that day. He shot and killed a clinical psychologist who was entering the abortion clinic. It was a cognitive act of brutality and it happened right in front of my eyes. I quickly ran to give aid to the wounded psychologist. She grabbed my arm to hold herself up, but her clutch loosened as she lost consciousness.

　　Since then, I’ve never taken part in any protest activities. Why can’t people with opposing opinions peacefully coexist in the same environment?

　　我喜欢悉心照料宝宝，我自己就有个小宝贝。所以，我非常反对在附近开一家专门堕胎的诊所。我还记得我们聚集在诊所门口、试图堵住诊所正门的场面。我们几乎一整天都在诊所前以顺时针方向徘徊。我们在那里胡乱堆些宣传册和事先剪下的婴儿照片。我们传达信息的方式相当粗野笨拙。

　　我还记得，当时为了制定有关限制堕胎的法典，我们曾力图在立法机关里形成一个联盟。我们提出许多有说服力的论点，并试图以巧言诱哄立法委员会为我们投赞成票。尽管有几个法律议案被接受并予以考虑，没有一个议案被通过或形成法律条文。后来，我们的组织开始联合其他反堕胎组织，这一联合使我们的呼声更具威力，但组织活动还缺少些许控制。

　　我从不相信使用暴力能实现我们的目标。但我们组织中有人相信，我永远忘不了那一天。他开枪打死了一位正往诊所里走的临床心理医生。我认为这是极其残忍的行为，而这一暴行就发生在我眼前。我忙跑过去帮助那位受伤的心理医生。她抓住我的手臂想站起来，但她紧握的手松开了，她已不省人事。

　　Words:

　　cohere vi. 粘着，附着；连贯，紧凑；（为了共同的利益或主义等）团结一致

　　coherence n. 一致

　　coherent adj. 粘在一起的；连贯的，有条理的

　　cohesion n. 附着力，凝聚力

　　cohesive adj. 粘在一起的

　　coll n. （一）卷；线圈；vt. 盘绕，卷

　　coin n. 铸币；vt. 创造（一个新的词或短语）

　　coinage n. 造币，货币制度；创造新的词语（或用法等）

　　coincide vi. （事情等）同事发生；相符合，相巧合

　　coincidence n. 一致；同时发生或同时存在（尤指偶然）的事

　　coincident adj. 一致的，巧合的

　　collaborate vi. （文艺、科学等方面）协作，合作

　　collaboration n. 合作

　　collapse n. 倒塌，崩溃

　　collateral n. 抵押品，担保物；adj. 间接的

　　colleague n. 同事，同僚

　　collective adj. 集体的，共同的

　　collide vi. 碰撞；冲突；

　　collision n. 碰撞；冲突；抵触

　　colloquial adj. 口语的，通俗的

　　colloquialism n. 俗话，白话，口语

　　There’s nothing more powerful than collaboration between colleagues. How does that coinage go? “Two heads are better than one.” I wonder who coined that phrase. A collective effort can render even the most confusing problem coherent. Coherence is the key to understanding and resolving dilemmas.

　　By coincidence, my best friend and I ended up working at the same advertising firm. We’ve had a cohesive relationship ever since we accidentally collided into each other on bicycles in college. Fortunately, nobody was hurt from the collision and we quickly became friends. Since then, we have cohered through thick and thin. Remember the market collapse of 1967? When he needed a loan to recover from his losses, I helped him. When I needed collateral to secure a home loan, he helped me. When a snake coiled is 4-year-old son and sent him to the hospital, we were there with him all right. The cohesion benefits both sides and makes each side twice as strong as before.

　　That’s why I’m so glad that my colleague and I are collaborating on this special project. There’s nothing coincident about how we ended up in the same group. However, it is a coincidence that the starting dates of our present collaboration coincides with the time we first met last year.

　　So what is the purpose of our collaboration? Our purpose is to come up with an advertising slogan that’s catchy and that uses colloquial English. By using a colloquialism, we hope we can turn the slogan into a household phrase

　　没有什么力量能比同事间的协作更强大的了。那句新造的话是怎么说来的？“三个臭皮匠赛过一个诸葛亮。”不知是谁新造了那个说法。集体努力能将最为错综复杂的问题变得条理清晰，而条理清晰正是理解和化解种种窘境的关键所在。

　　纯属巧合，我最好的朋友和我竟在同一家广告公司工作。自从在大学里意外骑车相撞后，我们之间就建立起了紧密的联系。幸好那次碰撞事件中没有人受伤，我们很快成了朋友。打那以后，无论艰难险阻，我们都会团结一致，并肩作战。还记得1967年的市场崩溃吗？当他需要一笔贷款来弥补损失时，我伸出了援助之手。当我需要抵押品来担保一笔家庭贷款时，是他帮助了我。当他4岁的儿子被蛇缠住、送进医院时，我们两一起守护了他一整夜。这一凝聚力对对方都有利，并使得每一方变得比以前坚强上两倍。

　　所以，我很高兴能在这个特别的项目上与我的同事合作。我们能分到同一组毫无巧合可言。但确实凑巧的是，我们目前这个合作项目的开始日期碰巧跟去年我们第一次相遇时的日期相同。

　　Words:

　　colonel n. 陆军上校

　　colonial adj. 殖民的，殖民地的

　　colonize vt. 建立殖民地，拓殖；（生物群体）定居，居于

　　colony n. 殖民地；群体

　　colossal adj. 巨大的

　　combination n. 化合，组合

　　combine v. 联合，结合

　　combustible adj. 易燃的

　　combustion n. 燃烧

　　comet n. 彗星

　　comic adj. 滑稽的，好笑的；喜剧的

　　comical adj. 好笑的，滑稽的

　　commander n. 司令官，指挥官

　　commence v. 开始，着手

　　commend v. 称赞，颂扬

　　commemorate vt. 纪念

　　commensurate adj. 相应的，相称的

　　comment n. 注释，评论；vi. 谈及；注释，评论

　　commentary n. 注释，解说词；评论

　　commentator n. 评论员，讲解员

　　Long ago, it wasn’t unusual for colossal countries to establish colonies in distant lands. They were often successful at colonizing weaker kingdoms. However, some small nations were able to resist colonial rule. This brings to mind a rather comical case involving a man named Bob.

　　Bob was a colonel in a large country. Although he held the title of commander, he wasn’t a very good one. The men didn’t like him because of his comic ways and because he had obtained his position through influence rather than hard work. This was a bad combination for a leader. Nevertheless, Bob’s supervising officer commended him and recommended that Bob be sent to lead the colonization of a far-away country. Some believed that Bob was given this job because it was commensurate with his abilities. Others commented that the military just wanted to send Bob far away.

　　Bob commenced his assignment and reached the distant country by boat. It wasn’t long before Bob found himself facing the native resistance. By then, all of Bob’s men had combined to desert him. So Bob tried to hold off the natives with the only weapon he knew how to use-fire. He planned to scare the natives at night by creating a huge wall of fire in their village.

　　At midnight, he started pouring combustible liquids around the village. Unfortunately, he got some on the seat of his pants. Lighting a match to see, he achieved combustion. The natives said that Bob looked like a comet as he ran around the village trying to find water.

　　Back at home, radio commentators laughed and newspapers published humorous commentaries about the event. But the natives liked Bob. In fact, they commemorate Bob every year on the anniversary of his arrival.

　　很久以前，一个庞大的国家在海外建立殖民地是司空见惯的事。这些大国常常能在弱国成功拓殖。然而，一些小国却能抵制殖民统治。这让我想起一件非常滑稽的事，事关一个名叫鲍勃的人。

　　鲍勃是某大国的陆军上校。他虽说拥有统帅的头衔，但还算不上一个好统帅。将士们不喜欢他，因为他举止滑稽可笑，而且他是通过关系而不是刻苦努力才获得这一要职的。对一名领导者而言，这可不是一个好的组合。尽管如此，鲍勃的上司仍对他称赞有加，并推荐鲍勃到一个遥远的国家去领导拓殖行动。一些人认为鲍勃有相称的能力胜任这一职务，其他人则议论说军方只不过想把鲍勃赶得远远的。

　　鲍勃走马上任，坐船来到这个遥远的国家。鲍勃很快就遭到当地人的反抗。那时，鲍勃手下的所有将士早已联合起来叛离了他。于是，鲍勃只好用他唯一会使的武器——火来抵挡当地人。他打算在晚上围着村子点一圈大火，吓唬吓唬当地人。

　　半夜时分，他开始围着村子倒易燃液体。不幸的是，他臀部的裤子上也沾了点液体。他点了根火柴想看个究竟，却见他自己也惹火烧身了。当地人说鲍勃满村跑着找水时，看起来就像一颗彗星。

　　在他的家乡，广播评论员捧腹大笑，报纸上登出各种关于此事的搞笑评论。但是家乡人喜欢鲍勃。事实上，每逢一年一度的鲍勃返乡纪念日，他们都会纪念鲍勃