International Trade-(国际贸易)
A：Hello. Sales Department. This is Betty Fields speaking.
喂，业务部，我是贝蒂.尔兹。
B：Hello, Ms Fields. This is Ralph Peterson at World Computers.
嗨，菲尔兹女士。我是世界计算机的瑞夫.皮特森。
A：Yes, how may I help you?
好的，我能为你效劳吗?
received是什么意思
B：I'm interested in a couple of items in your new catalog, and I would like to know the prices.
我对你们新目录里的几项产品感兴趣，我想知道它们的定价。
A：Great. We're offering a special promotional price on a few of the items. Which items did you have in mind?
好的。我们针对几项产品提供特价。你对哪些产品有兴趣?
received
B：We're particularly interested in your new RS-five sound card shown on page five of your catalog. I would also like more details about the model RS-four card on page seven.
我们特别中意你们目录第五页里的新型RS-5 的声卡。我还想知道更多关于第七页里RS-4 型声卡的细节。
A：OK. The price on the RS-five is forty-five U.S. dollars for quantities up to five hundred units. Then we offer quantity discounts for larger orders.
好的。数量有达到五百片的话，RS-5 的价格是四十五美元。大量定购的话我们还有折扣。
B：And the price on the RS-four?
那RS-4 的价格呢？
A：The RS-four is one of our promotional items this month. For orders received by the end of the month, the price is thirty-three dollars each. That price is good on any size order.
RS-4 是我们本月的促销产品之一，本月底前接到订单的话，单价是三十三美元。不管定单数量多少都是这个价格。
B：That price sounds good. Could you send me more details about the RS-four, including the specifications?
这个价格听起来不错。你可以寄给我更详细的RS-4 型的资料和说明书吗？
received什么意思
A：Certainly. I can fax or E-mail that information to you this afternoon.
当然。我可以在今天下午把资料传真或寄电子邮件给你。
B：Terrific. I'll get back to you after I've reviewed the details. Thank you. Good-bye.
太好了。我看完详细资料后会打电话给你。谢谢你，再见。
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？
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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！
教育
A：So, what’s your educational background?
那么，你的教育背景是什么？
received的解释
B：I graduate from high school with a 4.0, graduated from university with a degree in English, and am currently in the middle of obtaining a master’s degree in Linguistics.
我以4.0 的成绩从高中毕业， 大学获得了英语学士学位，近来正在读语言学硕士学位。
A：What university did you go to ?
你在那所大学？
B：I went to UCB, the university of California, Berkeley.
UCB,加州伯克利大学。
A：Are you from California originally?
你是加州本地人么？
B：No, I’m from Colorado. I received a full scholarship to UCB, so I went.
不，我来自科罗拉州，我活得了UCB 全额奖学金，所以我去那里了。
A：That’s great. How did you like your classes there?
那太好了，你觉得那些课上得怎么样？
B：I like my professors a lot. They seemed to have a lot of passion for teaching. They weren’t the stuffy professors that I thought they’d be.。
我很喜欢我的教授。 他们似乎有很多教学热情。他们不是我想象的那种乏味的教授
A：How about the other students? Did you get along well with them?
其他同学怎么样？和他们相处的好吗？
B：The students were from all over the country. I found that most of my friends were people who were from the mid-west?
这里的学生来自全国各地，我发现我的大多数朋友来自中西部。
A：That’s interesting. Why do you think that is?
真有意思，为什么你这样认为？
B：I’m not sure. I lived in Iowa during middle school, so I guess we had that in common. Mid-westerners and people from the west coast have a different view of the world.
我搞不清，我初中住在衣阿华州，所以我猜我们有共同之处。中西部和来自西海岸的人有不同的世界观。
A：What do you mean?
你指什么？
B：It’s hard to explain. I guess people from the west coast come off as a bit snobby sometimes, especially if you aren’t come from the west coast。
很难解释清，我猜西海岸的人有点势利，尤其是对纳妾不是来自西海岸的人。
A：I see. Well, thanks for coming in for the interview. My secretary will get back to you within a week.
我懂了，奥，谢谢你接受这次面试，我的秘书会在一周内给你回电话的。
1. 被广为接受的；被认为是正确的
The received opinion about something or the received way of doing something is generally accepted by people as being correct.
e.g. He was among the first to question the received wisdom of the time...
他是那个时代首先质疑当时被普遍认可的处世之道的人之一。
e.g. The judgments expressed are largely what is called received opinion.
这些看法大部分都是所谓的大家普遍接受的观点。