Text A
Taxes，Taxes，and More Taxes
本课主要单词
1. tax n. v. 税（款）；对征税
The government plans to increase taxes by 3 percent.
（政府计划把税收增加三个百分点。）
In Britain， tobacco and alcoholic1 drinks are heavily taxed.
（在英国，烟草和酒类饮品的税收非常高。）
income tax（所得税） sales tax（销售税）
import tax（进口税） housing and land tax（房产税）
VAT2 （value-added tax）（增值税） poll tax（人头税）
tax-collector（税务员） tax-payer（纳税人）
dodge3 tax（逃税，漏税） tax-free（免税的）
2. type n. 种类，类型，品种
v. 打字
No one knows why he doesn't like this type of work.（无人了解他为何不喜欢这种工作。）
The manager asked Mary to type the letter again.（经理要玛丽把信重打一遍。）
typewriter（打字机）typist（打字员）
3. salary n. 薪资 v. （常用被动语态）给发薪
salaried adj. 拿薪水的，领薪资的
She was happy to know that she would get a promotion4 and an increase in salary.（得知她将得到提级和涨薪，她非常高兴。）
Don't worry about him， he will be salaried by a big company.（别为他担忧，一家大公司会给他发薪水。）
With his knowledge and experience he was bound to get a high-salaried post.（凭着他的常识和经验，他肯定能找到一份高薪的工作。）
salary和 wage有什么区别在于：salary是指为从事非体力劳动的人按月支付的薪水，wage则一般指为从事体力劳动的人按周支付的薪水。
4. earn v. 挣得；取得，获得
He worked 14 hours a day in order that he could earn enough to support the family.（为了能挣足够的钱养家，他天天工作十四小时。）
His sincerity5 earns him friends wherever he goes.（无论走到哪，他的真诚都能取得朋友。）
5. percentage n. 百分比，百分率；比率，部分
percent / per cent n. 每百中，百分之
The percentage of university enrollment6 will be greatly increased this year.（今年，大学录取的百分比将大大提升。）
about 70 percent of high school graduates in Nanjing will be enrolled7 by universities this year.（今年，南京的高中毕业生或有百分之七十被高校录取。）
6. vary vi. 变化，有不同
vt. 改变，使不同
Prices of fish vary from 70 cents a pound to one dollar a pound.（鱼的价格从七十美分到一USD一磅不等。）
The weather in this area varies from hour to hour.（这儿的天气时刻有变化。）
I didn't vary my plan at the last moment.（我在最后一刻没改变我的计划。）
7. graduated adj.（税）累进的；刻度的
graduate v. n. 毕业；毕业生
graduation n. 毕业
As the federal government has a graduated income tax， the more you earn， the higher tax you have to pay. 由于联邦政府实行累进所得税，所以，你挣的越多，缴的所得税就越高。
A graduated glass will enable you to know how much water you have put into the vessel8.（量杯可以使你了解你在容器里放了多少水。）
He graduated from high school last year. But it was difficult for a high school graduate to find a satisfactory job.
（他去年高中毕业，但高中毕业生要找一份称心如意的工作是非常困难的。）
After graduation she went to work in a hospital as a nurse. （毕业后，她去医院做了一名护士。）
8. sale n. 供应，卖；便宜供应
sell v. 卖
Mr. Smith is now interested in my car and I hope I can make the sale today.（史密斯先生目前对我的汽车有兴趣，我期望今天就能卖成。）
He sold his bike to Tom.（他把自行车卖给了汤姆。）
for sale（待售） on sale（上市的）
a clearance9 sale（清仓拍卖） sales department（营业部）
sales promotion（优惠活动） sales manager（销售经理）
salesperson10 / salesclerk（营业员）
9. charge v. 索价；指控；使充满
n. 价钱；指控；负责
He charged me 10 yuan for a bowl of plain rice.（一碗白米饭，他要了我十块钱。）
The young man was charged with stealing.（那个青年被指控有偷窃罪。）
Charge your glasses and drink to our friendship.（斟满杯，为大家的友谊干杯。）
The charge for a front-row seat is 250 yuan.（前排座位票价250元。）
The police arrested him on a charge of murder.（警察以谋杀罪拘捕了他。）
Who will be in charge of our class when the teacher is away？（老师不在的时候，哪个管大家班？）
10. figure n. 数字；人物；外形
v. 想出；算出；估计
He has a good head for figures.（他的数字定义非常强。）
No one had expected that his savings11 could reach 5 figures in such a short time.（哪个也没料到在这么短的时间里，他的存款能达到五位数。）
He was an important figure in American history.（他是美国历史上的要紧人物。）
She was always worrying about her figure as she couldn't resist the temptation of chocolates. （她抵御不了巧克力的魅惑，所以一直担忧我们的体形。）
We are trying to figure out a way to help them.（大家正在想方法帮助他们。）
Figure out the expenses and see if we have enough money.（算一算成本，看看大家的钱是不是够。）
She brought an umbrella as she figured they might need it.（她带了一把伞，由于她估计他们会需要。）
11. add v. 增加，增添
addition n. 加 （in addition to除以外）
additional adj. 附加的，另外的
The fire is going out， add more wood to it. （火要灭了，再加些木柴。）
His explanation adds to my confusion.（他的讲解使我愈加糊涂。）
In addition to leaves， these animals eat a great deal of fruit.（除去树叶以外，这类动物还吃很多的水果。）
It will take an additional two days to finish the work.（还要再花两天时间才能完成这项工作。）
12. revenue n. 收入，收益；税收
The manager is worrying about the drop in advertising12 revenue.（经理正为广告收入的降低着急。）
The loss of tax revenue in many areas is getting higher.（很多区域的税收流失愈加紧急。）
the Public Revenue（财政收入，国库收入）
Inland Revenue（国内税收） revenue department（税务部门）
