形容词当时的
ph.
1. These are questions of the day.
这些是时事问题。
在地铁站
A:Let’s go to Wangfujing by bus.
我们坐公共汽车去王府井吧。
B:Better take the subway. It’s faster, and more convenient.
最好乘地铁,地铁更快,更方便。
A:O.K, it will be a new experience for me.
可以,这对我来说也是一次新的经历。
B:We have a rather comprehensive subway system here. You can get almost anywhere rather quickly on a subway, especially at this time of day when the traffic is heavy…
我们这儿有相当广泛的地铁系统,你可以坐地铁迅速到达任何地方,特别是在白天的这个交通高峰期……
A:Where do we pay the fare?
我们在哪里付车费?
B:Just give the man standing there 3 yuan and he’ll give you a token. Then, you slip it into the slot at the turnstile and push the turnstile to get in.
给售票员3 元,他会给你一张辅币。你在入口处那儿把辅币塞进投币孔,就能推转门去了。
A:Let me pay for it. Where can I get a subway map?
让我来付费,我在哪儿能买到地铁图?
B:Ask the worker who sells tokens to give you one. It’s free of charge. Actually maps showing subway routes are posted at most stations.
向售货员要一张,那是免费的,实际上大多数地铁站都贴有线路图。
A:Do I have to pay an additional fare to change trains?
换乘地铁时,我还要付费吗?
B:No, you don’t have to. Here comes the train.
不用,车来了。
A:Be careful! Subway doors open and close automatically.
小心,车门是自动开关的。
税收
A:my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司马上就要营业了,能介绍一下营业税的知识吗?
B:I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
A:what do you mean by the taxable services?
什么是应税业务?
B:they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.
税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务,因为它们要缴增值税。
A:it is easy to understand the immovable property, but what do you mean by the intangible asset?
不动产好理解,无形资产指什么?
B:it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各种专有权,如专利权、专有技术版权、商标等。
A:what about the tax base?
计税收入如何确定?
B:in most case, it is the total consideration received, including additional fees and charges.
大多数情况下指全部价款包括价外费用。
A:does that include the turnover received in advance?
预收的价款也计算在内吗?
B:yes, it does in the case of transfer of the intangible assets or immovable property .
对于无形资产和不动产是这样。
A:and what about the donation?
无偿赠送呐?
B:the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不动产的无偿赠送要视同销售,不过计税额要经过核定。
A:what can we do if we receive turnover in the form of foreign currency?
收款是外币怎么办?
B:you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
按收入当日或当月一日的汇率换算。
A:how about the tax rate?
营业税税率是多少?
B:in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到达5%,娱乐业是5%到20%。
A:what you have said is very helpful, thank you.
您说的对我太有帮助了,谢谢!
1. 当时的:of sorts 各种各样的 | of the day 当时的 | of the deepest dye 彻头彻尾的
2. 当时的; 当代的:of a day 暂短的; 短命的 | of the day 当时的; 当代的 | off day 休假日 体力不好的日子; 运动员竞技状态不佳的时候
3. of the day的翻译
3. 当代的,当时的:in all one''s born days一生中 | of the day当代的,当时的 | in depth深入的(地),纵深的(地)
4. 当时的 ncN无忧研修网:of special note 特别显著;特别重要 ncN无忧研修网 | of the day 当时的 ncN无忧研修网 | of the essence 极其重要的;必不可少的 ncN无忧研修网