高等教育自学考试网上辅导
》 《英语(一) 英语(
Text A Taxes,Taxes,Taxes,and More Taxes
New words
tax n. 税(款) vt. 对…征税 free of tax 免税 generally ad. 一般地,大体上 federal a. 联邦的 type n.类型,种类,品种 vt./vi 打字 salaried a. 拿薪水的,领工资的 salary n. 工资 For example: He was salaried five thousand RMB last month. earn vt.
  1.挣得,赚得;
  2.获得,赢得 For example: His courage earned admiration of comrades. percentage n. 百分比,百分率 vary vi. 变化,有不同,呈差异 vt. 改变,使不同 For example: Prices vary from season to season. Many old people don't like to vary their habits. graduated a.
  1.累进的,
  2.分等级的;
  3.刻度的;
  4.毕业的 sale n. 出售,卖;廉价出售 复数:sales charge vt.
  1.索价;
  2.指控;
  3.装填,使充满 n.
  1.价钱,费用;
  2.控告,指控;
  3.负责,主管;
  4.负荷 for example: How much do you charge of haircut? be charged with …因为…被控告… For example: He was charged by the police with breaking the law. item n. 条,条款,项目 packet n.小包,小盒 vt.打包,装行李;包装 cigarette n. 香烟,纸烟 figure n.
  1.数字;
  2.人物;
  3.外形,轮廓 vt.(out)演算出;想出;理解 for example: I could not figure out who he was. addition n.
  1.加,加法;
  2.附加物 revenue n.
  1.(国家的)收入,税收;
  2.收入,收益 diverse a.
  1.不同的,相异的;
  2.多种多样的 ????????????????????????????????????????????????????????????????????
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confuse vt.使混乱,混淆
》 《英语(一) 英语(
property n.
  1.财产,资产,所有物;
  2.性质,特性 excise n. 国产税;本国消费税 fund n.
  1.基金,专款;
  2.储备,贮存 vt.供以款项,提供资金 build up the funds 筹集资金. department n.部,部门,系 municipal a. 市的,市政的 complain vt./vi. 抱怨(of, about) protest vt./vi. 抗议,反对 Workers protested against a law of the new tax. You'd better put on more clothes to protect yourself from being cold. useless a.
  1.无用的;
  2.无价值的;
  3.无效的 impractical a. 不切实际的,不能实行的 program(me) n.
  1.计划,规划;
  2.程序;
  3.节目,节目单 vt.为...编制程序 view n.
  1. 看法,见解,观点;
  2.视野,眼界;
  3.景色,风景 vt. 看待,考虑,估量 issue n.
  1.问题,争论点;
  2.发行;
  3.(书刊号) vt.发行,颁布,出版 tend vi. (to)易于,往往会;倾向于 vt.照管,护理 Phrases and Expression be sure of 确信.. .;确定.. . to have a (the) corner (on) 垄断(某物) similar to 跟..类似的,与..同样的 . . in addition to 加之,又;除..之外;并且 . For example :In addition to English, you'd better learn another foreign language. tend to 倾向,有..的趋势,趋于 . Proper Names California 加利福尼亚 North Dakota 北达科他
Text A Taxes, Taxes, and More Taxes ????????????????????????????????????????????????????????????????????
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》 《英语(一) 英语(
Americans often say that there are only two things a person can be sure of in life, death and taxes. Americans do not have a corner on the "death" market, but many people feel that the United States leads the world with the worst taxes. 美国人经常说在他们的一生中,有两件可以确定的事情:一件是死亡;一件是税收.美国人不会垄断死亡市场, 但是很多人感觉美国会因为非常繁重的税而领导着整个世界. with 在本句中意为 "because of " For example: He jumped with joy. (他因为高兴而蹦了起来) . The little child was trembling with fear. 因为害怕,这个小孩在那里瑟瑟发抖. Taxes consist of the money which people pay to support their government. There are generally three levels of government in the United States: federal, state, and city; therefore, there are three types of taxes. 解析:税收包括人们支付用来支持他们政府的那些钱.通常来说,在美国,其政府有三级:联邦政府,州和城 市;所以,有三种类型的税. consist of 意为"包括". For example: The novel consists of three sections.(这本小说包括三章) there be 句型表示某地有某物.generally 表示一般状况下. level:等级. Salaried people who earn more than a few thousand dollars must pay a certain percentage of their salaries to the federal government. The percentage varies from person to person. It depends on their salaries. The federal government has a graduated income tax, that is, the percentage of the tax (14 to 70 percent) increases as a person's income increases. With the high cost of taxes, people are not very happy on April 15, when the federal taxes are due. salaried people: 工薪阶层. a certain: 一定量的.depend on: 视…而定. that is = that is to say = in other words 换句话说;due: 到期的 在美国,每个月能赚取数千美元的工薪阶层必须向联邦政府缴纳一定量的税.而这个税收比例的变化要因人而 异,视他们的工资而定.联邦政府有一项分等级的收入税.也就是说,这项税的税率(14%――70%)会随着一个 人收入的增加而增加.由于税收非常高,人们在 4 月 15 号联邦政府税收到期的这一天,通常非常不开心. The second tax is for the state government: New York, California, North Dakota, or any of the other forty-seven states. Some states have an income tax similar to that of the federal government. Of course, the percentage for the state tax is lower. Other states have a sales tax, which is a percentage charged to any item which you buy in that state. For example, a person might want to buy a packet of cigarettes for twenty-five cents. If there is a sales tax of eight percent in that state, then the cost of the cigarettes is twenty-seven cents. This figure includes the sales tax. Some states use income tax in addition to sales tax to raise their revenues. The state tax laws are divers and confusing. 第二类税是为州政府所缴:如纽约,加利福尼亚,北达科他等这样的州,或者其他 47 个州中的任意一个.一些 州有收入税,这些收入税和联邦政府的税相似.当然,对于联邦政府的税率而言,州的税率要低一些.其他一些州 ????????????????????????????????????????????????????????????????????
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》 《英语(一) 英语(
还有销售税. (手写板)这种税率通常是在那个州购买任何商品所收取税的税率.例如:一个人用 25 美分买一包香 烟(for…表等值关系) ,如果这个州的销售税税率是 8%,那么这包烟的价值就应是 27 美分,这个数字就包括了销 售税.有些州除了收销售税还收收入所得税,以提高他们的税收收入.这样的州的税法繁多而混乱. (divers…繁多 的…;confusing…混乱的…) The third tax is for the city. This tax comes in two forms: property tax (people who own a home have to pay taxes on it) and excise tax, which is charged on cars in a city. The cities use these funds for education, police and fire departments, public works and municipal buildings. 第三类税是城市税.这种税以两种税产生:一种是资产税(是对有房子的人所征收的) ;另一种是国产税(是对 这个城市的车辆所征收的).这些城市将通过税收积累起来的资金用在教育,警务,消防,公共设施和市政建设上. Since Americans pay such high taxes, they often feel that they are working one day each week just to pay their taxes. People always complain about taxes. They often protest that the government uses their tax dollars in the wrong way. They say that it spends too much on useless and impractical programs. Although Americans have different views on many issues, they tend to agree on one subject: taxes are too high. since…表示"由于…";in …way…以….方法;spend…on…表花费,有时"on"可以省略.如:He spends three hours a day (on) watching TV. agree …on… on 指代具体的问题. 由于美国人要交如此高的税收,他们经常感到每周都有一天的工作是为了应付他们的税收.人们总是抱怨税收, 并且抗议政府把他们的钱用在了错误的地方.美国人认为政府在无用的,不切实际的项目上花了大量的钱.虽然美 国人在很多问题上都有不同的见解,但在税收问题上,他们都倾向于赞同:税收太高了.
Exercises for the Text III.Choose one of the listed words phrases to complete each sentence. Consist of in addition to due issue tend to depend on complain about similar agree on diverse

  1.This bill is (due) next month.
  2.Our plan (depends on)the weather.
  3.My sister and I have (diverse )ideas on how to raise children.
  4.Our dinner (consists)of three courses only.
  5.His views are(similar)to mine.
  6.Janet(tends to) get very angry if you bother her.
  7.Mary is always(complaining about)something. Why can't she be pleasanter?
  8.(In addition to) tax cuts, controls on revenues were taken away.
  9.Taxation is the main(issue)in the parliamentary election.
  10.I met the new manager today and found that we(agreed on)basic rules. ????????????????????????????????????????????????????????????????????
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高等教育自学考试网上辅导
》 《英语(一) 英语(
Vocabulary Exercises
  1.For each sentence, fill the blank with the proper form of the words given at the beginning. Please pay attention to the part of speech of each word.
  1.percent percentage a.More than ten percent of the students didn't come today. b.A large percentage of school-books now have pictures. c.I am a hundred percent sure that he will come.
  2.add addition additional a.She always adds sugar to tea. b.He earned 1,000 dollars in addition to his salary. c.We will need additional help to do the work.
  3.confusing confused confusion a.If you try to learn too many things at a time, you may get confused. b.This is a confusing word because it has two meanings. c.Do you think this will cause much confusion?
  4.complain complaint a.She complained that the exam was too hard. b.He used to complain bitterly of his bad memory. c.There is no real reason for complaint.
II.Fill in the following blanks with the words listed below in their proper forms. Lead earn vary due charge diverse property fund department tend
  1.How much do they (charge) for such a pair of shoes at the store?
  2.You mean that you'd like a job in a government (department)?
  3.I will go to the library to return the book that is (due) today.
  4.John and his brother have (diverse) interests.
  5.He works hard and (earns) a lot of money.
  6.Computers (vary) widely in price.
  7.He left all his (property) to his only son.
  8.He is (leading) in the race.
  9.Part of the school sports (fund) will be used to build a swimming pool.
  10.He tends to make long speeches. ????????????????????????????????????????????????????????????????????
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高等教育自学考试网上辅导
》 《英语(一) 英语(
III.Translate the following sentences into English
  1.中国以其丝绸产品领先于世界. (lead…with ) China leads the world with the silk products.
  2.除了收入所得税外,有些州还要收购物税. (in addition to, charge) In addition to income tax, some states charge sales tax.
  3.销售税随你所购物品的价格而变. (vary… with) Sale taxes varies with the price of what you want to buy.
  4.人们总是在抱怨着不断上涨的物价. (complain about ) People is always complaining about the rising price.
  5.妈妈说她每天花太多的时间看电视. Mother said that she spent too much time on TV.
????????????????????????????????????????????????????????????????????
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