上海交大自考英语(上册)Unit 2
年夜饭作文-会计实践论文
Unit 2
Text A
课文
A
Taxes,Taxes,and More Taxes
税、税、没完没了的税
Americans often say that them are only two
things a person can be sure of in life
death
and taxes.
一个人一生中只有两件事可以肯定会发生：死亡和纳税。
Americans do not have a comer on the
market,but many people feel that the
United
States
美国人并不垄断“死亡”市场，但许多人感到，美国却以最重的赋税
leads the world with the worst taxes.
在世界上名列前茅。
Taxes consist of the money
which people pay to support their government.
税是人们为支持政府所支付的金钱。
There are generally three
levels of government in the United
States:federal,state,and
city; there
fore,there are three types of taxes.
在美国，政府大致分三级：联邦政府、州政府和市政府；因此美国有三类税。
Salaried people who earn more than a few
thousand dollars must pay a certain
percentage
of their salaries to the federal government.
数千美元的工薪人员必须按工资的一定比例向联邦政府交税。
The percentage
varies from person to depends on their salaries.
这个比例因人而异，视工资数额而定。
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.
联邦政府实行累进税制，一般为14%—70%即纳税比例随个人收入的增加。
With
the high cost of taxes,people are not very happy
on April 15,when the federal
１
taxes are due.
由于赋税很重，每年4月台票15日人们便不高兴，因为这一天是缴纳联邦税的
日子。
The second tax is for the state
government:
第二类税是州政府税，
New
York,California,North Dakota,or any of the other
forty-seven states
例如纽约、加里福尼亚、北达科他或其他47州中任何一州都要征收州政府税。
Some
states have an income tax similar to that of the
federal government.
有些州征收个人所得税的办法与联邦政府的办法相似。
Of course,the percentage for the state tax is
lower.
当然州政府的征税比例要低些。
Other sates have a
sales tax,which is a percentage charged to any
item which you buy
in that state.
有些州征收销售税，也就是对你在该州购买的任何商品征收一定比例的税。
For
example,a person might want to buy a packet of
cigarettes for twenty-five cents.
比如，某人想要习25美分一包的香烟。
If there is a sales tax
of eight percent in that state,then the cost of
the cigarettes is
twenty-seven cents.
如果该州的销售税率为8%，那么买一包香烟实际要支付27美分。
This figure
includes the sales tax.
27美分中包括了销售税。
Some
states use income tax in addition to sales tax to
raise their revenues.
还有些州为了增加收入，既征收销售税又征收个人所得税。
The state tax
laws are diverse and confusing.
各州的税收法很不一样，非常混乱。
The third tax is for
the city.
第三类税是市政府税。
This tax comes in two
forms:
２
市政府税分两种：
property tax (people who own a home have to
pay taxes on it) and excise tax,which is
charged on cars in a city.
财产税（例如拥有房产的人应缴纳房产税）和执照税（例如对城市里的汽车所征
收的税）。
The cities use these funds for
education,police and fire departments,public works
and
municipal buildings.
城市将这些资金用于教育、公安和消防部门以及市征工程和建筑。
Since
Americans pay such high taxes,they often feel that
they are working one day
each week just to pay
their taxes.
由于赋税重，美国人常常感到一个星期里有一天的时间是为了纳税而工作的。
People
always complain about often protest that the
government uses their
tax dollars in the wrong
way.
人们对征税总是怨声载道，常常抗议政府使用税款不当。
They say
that it spends too much on useless and impractical
programs.
他们说，政府有些花钱很多的项目不切实际、毫无用处。
Although Americans have different views on
many issues,
美国人虽说在许多问题上观点不同，
they tend to
agree on one subject: taxes are too high.
但在一个问题上似乎是一致的，即征税太高。
３
Text B
课文
B
Advertising
广告
Advertising is only
part of the total sales effort,but it is the part
that attracts the most
attention.
广告仅是整个促销活动的一部分，但它是最引人注目的一部分。
This is
natural enough,because advertising is designed for
just that purpose.
这很自然，因为广告制作的目的就在于此。
In
newspapers,in magazines,in the mail,on radio and
television,
通过报纸、杂志、邮件、广播与电视，
we
constantly see and hear
我们不断地看到和听到
the
messages for hundreds of different products and
services.
数以百计的不同产品与服务的信息。
For the most
part,they are the kinds of things that we can be
persuaded to buy
劝说我们购买和享受的，多数是这样一些东西：
--food and drinks,cars and television
sets,furniture and clothing,travel and leisure
time
activities.
食品、饮料、汽车、电视机、家具、服装以及旅游与休闲活动。
The simplest
kind of advertising is the classified ad.
最简单的广告是分类广告。
Every day the newspapers
carry a few pages of these ads;
报纸每天都刊登好几页这类广告
in the large Sunday editions there may be
several sections of them.
某些报纸的星期日增版上可能有许多栏目的分类广告。
A classified ad
is usually only a few lines long.一条分
４
2012-5-30类广告通常只有几行字，
It is
really a notice or announcement that something is
available.
实际上一个通知或通告，说明能够提供某种东西。
Newspapers also carry a large amount of
display advertising.
报纸也刊登大量的醒目广告，
Most of
it is for stores or for various forms of
entertainment.
其中多数为商店广告或各种娱乐活动的广告。
Newspapers generally reach an audience only in
a limited area.
报纸的读者通常受地区的限制。
To bring
their message to a larger audience,many who want
to put out their ads use
national magazines.
为了扩大读者的范围，不少人利用全国性尽可能志做广告。
Many of the
techniques of modem advertising were developed in
magazine ads.
人们在杂志广告中创造了许多现代化的广告技术。
The
use of bright colors,attractive pictures,and short
messages is all characteristic of
magazine
ads.
采用鲜艳的色彩、迷人的画面、简短的文字说明——这些都是杂志做广告的特点。
The most important purpose is to catch the
eye.
其根本目的是引人注目。
The message itself is
usually short,
文字部分一般很短，
often no more
than a slogan which the public identifies with the
product.
常常只是一句广告口号语，但它能使公众联想起有关的产品。
The same techniques have been carried over
into television advertising.
杂志的广告技术现在已被移用到电视中。
Voices and music have
been added to color and pictures to catch the ear
as well as the
eye.
色彩与画面配上解说与音乐，既好看又动听。
Television ads are short--usually only
15,30,or 60 seconds,
５
电视广告时间委短，通常只有15秒、30秒或60秒钟，
but they are
repeated over and over again,so that the audience
sees and hears them
many times.
但它反复播放，可以使观众看许多遍。
Commercial television
has mixed entertainment and advertising.
商业电视把娱乐与广告混杂在一起。
If you want the
entertainment,
你若要看娱乐节目，
you have to put
up with the advertising--
就要耐着性子同时看广告，
and
millions of people want the entertainment.
而千百万人都是想看娱乐节目的。
The men and women in
the sales department are responsible for the
company's
advertising.
销售部的人员负责公司的广告宣传。
They must decide on the audience they want to
teach.
他们要决定广告宣传的对象。
They must also decide
on the best way
决定采用什么广告手段
to get their
message to their particular audience.
使广告信息传播给特定的观众。
They also make an estimate
of the costs before management approves the plan.
他们还要在管理部门审批广告计划之前估算广告费用。
In most large
companies management is directly involved in
planning the advertising.
多数大公司的管理人员都直接参与广告计划的制定。
６
Unit 2
Text A New Words
Tax 税(款)
Generally 一般地,通常,大体上
Federal
联邦的
Type 类型,种类
Salaried 拿薪水的,领工资的
]salary 工资
Earn 1.挣得,赚得;2.获得
Percentage 宂百分比,百分率
Vary 变化,有不同,呈差异
Graduated 1.累进的;2.分等级的
Sale 出售;廉价出售
Charge 1.索价;2.指控;3.装填.
Item 条款,项目
Packet 小包 小盒
Cigarette香烟,纸烟
Figure
1.数字;2.人物;3.外形
Addition 1.加,加法;2.附加物
７
Revenue 1.税收;2.收入,收益
Diverse不同的,相异的;
Confuse使混乱,混淆
Property
1.财产,资产,;2.性质
Excise 国产税
Fund 基金,储备
Department 部门,系
Municipal 市政的
Complain
抱怨
Protest 反对
Useless 1.无用的;2.无价值的
impractical不切实际的
Program 1.计划;2.程序;3.节目单
View 1.观点2.风景
Issue 1.问题 2.发布
Tend
照管,护理
Phrases and Expressions
be sure
of 确定..确信.. to have a(the)corner
(on) 垄断(某物)
similar to 跟..类似的
in addition to 加之;又;除..之外;并且
８
tend to 倾向,有..的趋势，趋于。
９
Text B
New Words
Advertise 为...做广告;登广告
Attract
吸引,引起...的注意
Design 1.设计2.指定3.企图
Mail 邮件,邮寄
Constantly 经常地;时常地
Product 产品,产物
Persuade 1.说服2.使相信
Leisure 1.空闲时间2.悠闲,安逸
Activity 1.活动,活跃2.行动
Classified 1.分类的2.保密的
Edition 版本
]section 1.章节2.部门,科3.截面
announcement通告
Available
[ə'veiləbl] adj. 有效的，可得的；可利用的；空闲的
Amount
[ə'maunt] vi. 总计，合计；相当于；共计；产生…结果
n. 数量；总额，总数
Display
[,dis'plei]
n. 显示；炫耀
vt. 显示；表现；
vi. [动] 作炫耀行为
adj. 展览的；陈列用的
１０
Entertainment
[,entə'teinmənt]
n.
娱乐；消遣；款待
Audience
['э:diəns]
n.
观众；听众；读者；接见
Limited
['limitid]
adj.
有限的
Attractive 有吸引力的,引起注意的
Characteristic 典型
Slogan 标语
Identify 认出,鉴定;
commercial商业的,商业广告
department部,部门,系
Responsible 需负责的,责任重大的
Company 1.公司2.同伴,陪伴
Particular 1.特定的2.特殊的
Estimate 估计,估价,评价
Management 管理,经营,管理部门
Phrases and
Expressions
for the most part 在很大程度上,多半
be characteristic of 为...所特有,是..的特征
to
catch the eye 引人注目
no more than 仅仅
１１
to identify...with 把...和...等同起来
to carry over 继续下去,遗留下来
as well as 除...之外
over and over(again) 反复
to put up with 容忍
be responsible for 对...负责任的
to decide on
决定,选定
be involved in 参与
１２