Car taxes in China
香港CPA案例分析大赛题目与答案示例
Company mission and values
KEC's mission statement is as follows: KEC places the 21st century global consumer first. A safe, affordable and reliable vehicle meeting customer's driving needs – and the needs of future generations. Company values are as follows:
Mini-van Sedan Other vehicles Automotive parts and components Total
Revenue (RMB mil) 3,393 3,110 280
Revenue (RMB mil) 2,919 2,508 195
109,860
518 7,301
7.1 100.0
Mini-van sales பைடு நூலகம்ncreased 16% from 2009 to 2010, but dropped to 46.5% of overall revenue in 2010.
Sedan
KEC is one of the dominant producers in the sedan market and holds about 15% of the market. KEC released a new model of its premier brand during the year, the 'Honey Bee', and this was well received by the PRC market. Sedan sales increased 24% from 2009 to 2010, but were at a lower overall revenue compared to previous year.
小学上册第六次英语第6单元期末试卷
小学上册英语第6单元期末试卷英语试题一、综合题(本题有100小题,每小题1分,共100分.每小题不选、错误,均不给分)1.The _____ (虫子) help break down dead plants.2.The _____ (camera) takes great pictures.3.What do we call a person who studies the ocean?A. Marine biologistB. GeologistC. MeteorologistD. Oceanographer4.They are ___ a movie. (watching)5.The capital of Afghanistan is __________.6.The ________ (organization) helps the community.7.The cake is ________ and sweet.8.The children are ______ with a ball in the yard. (playing)9.My uncle is a fantastic ____ (storyteller).10.I call my friend’s father __________. (叔叔)11.My dad is a _______ (工程师), and he works very hard.12.Our garden is home to many ______ (昆虫).13.How many colors are in a rainbow?A. FiveB. SixC. SevenD. EightC14.The butterfly starts as a _______ (毛毛虫).15.The flowers are ________ in the vase.16. A _______ is a mixture that contains particles small enough to remain suspended.17.The fire is _______ (warm).18. (Medieval) period is often called the Dark Ages. The ____19.Which month is known for April Fools’ Day?A. MarchB. AprilC. MayD. June20.What is the name of the planet we live on?A. MarsB. VenusC. EarthD. Jupiter21.What do you call a natural formation of rocks and soil?A. HillB. MountainC. ValleyD. Landform22.The __________ (历史的传承) enriches culture.23.What is the name of the famous river in Egypt?A. NileB. AmazonC. MississippiD. Yangtze24.Electrons have a ______ charge.25.The __________ was a significant time of exploration in the 15th century. (大航海时代)26.The fish are _______ (swimming) in the pond.27.The lamp is ___ (bright/dim).28.What is the time at noon?A. 6 AMB. 12 PMC. 3 PMD. 6 PMB29.I like ________ (阅读) mystery books.30.I enjoy ______ (观看) documentaries.31.The tortoise's slow movement is not a sign of ________________ (懒惰).32.The __________ (历史的记录保持) ensures accuracy.33.The Boston Tea Party was a protest against _______ taxes.34.The __________ is a major river in China. (长江)35.What is the capital of the Maldives?A. MaléB. Addu CityC. FuvahmulahD. Dhidhdhoo36.The ________ was a famous artist known for his sculptures.37.The __________ (马丁·路德·金) led many peaceful protests for equality.38.The kangaroo hops across the ______ (草原).39.Reactions can be classified as _____ or endothermic based on energy absorption.40.I saw a ________ (鸟) in the tree.41.The ________ (果蔬) are healthy snacks.42.What is the sum of 15 and 10?A. 20B. 25C. 30D. 3543.What do you call a person who plays music?A. ArtistB. MusicianC. WriterD. Actor44.What is the name of the famous lion in "The Lion King"?A. SimbaB. MufasaC. ScarD. NalaA45.The colors of the sunset are very ______ (美丽).46.My mother has a passion for __________ (烹饪) new recipes.47.They are playing ______ (hide-and-seek) outside.48.The Amazon Rainforest is located in _______.49.My favorite game is ______.50.I can ______ (应用) my knowledge in real-life situations.51.What is the capital of France?A. HamburgB. ParisC. RomeD. MadridB52. A _____ (草坪) needs regular mowing.53.He is _____ (tall) and kind.54.The element with the symbol Sn is __________.55.What is the main ingredient in pizza?A. BreadB. RiceC. PastaD. Salad56. A ______ (海豚) can leap high out of the water.57.The _______ (The Civil Rights Movement) sought to end racial segregation.58. A squirrel collects _______ to store for colder months ahead.59.My sister has a passion for __________ (环保).60.It is _____ to play outside. (fun)61.What is the opposite of "new"?A. FreshB. OldC. YoungD. Modern62.What is the capital of Australia?A. SydneyB. CanberraC. MelbourneD. BrisbaneB63._____ (果实成熟) marks the end of the growing season.64.The first man-made satellite, Sputnik, was launched by __________ (苏联).65.The sky is _______ (明亮的) today.66.In _____ (巴基斯坦), you can find the Karakoram Range.67.The __________ is the area around the North Pole.68.What is the capital of Portugal?A. LisbonB. PortoC. MadridD. Barcelona69.My hamster loves to ______ (挖掘) tunnels.70.The __________ is a major city located on the coast. (迈阿密)71.The __________ is a famous valley in California.72.ts can survive in _____ (干燥) conditions. Some pla73.The parrot loves to sit on _______ (肩膀).74.What is the capital of Guatemala?A. Guatemala CityB. AntiguaC. QuetzaltenangoD. EscuintlaA75.Solar flares can disrupt radio and satellite ______.76.The ______ enjoys reading stories.77.The sky is _______ (clear/cloudy) today.78.What is the first letter of the alphabet?A. AB. BC. CD. D79.She is a _____ (翻译) who speaks multiple languages.80. A penguin cannot fly but is an excellent ________________ (游泳者).81.She is ___ (laughing/sobbing) at the movie.82.They went ________ for a vacation.83.The ancient Silk Road facilitated trade between the East and the ________ (西方).84.What is the primary ingredient in salsa?A. TomatoB. OnionC. PepperD. Cilantro85.Where does the President of the United States live?A. The CapitolB. The White HouseC. The PentagonD. The SenateB The White House86.How many states are in the USA?A. 48B. 50C. 52D. 54B87.Exoplanets are planets that exist outside our ______ system.88.I can dance ______.89. A salt is formed from the reaction of an acid and a _____.90.The ______ can camouflage itself.91.The grass is ______ (wet) after the rain.92.What do we use to write on paper?A. BrushB. PencilC. SpoonD. Scissors93. A saturated solution occurs when no more solute can ______.94.What do we call the period of time before a person reaches adulthood?A. ChildhoodB. AdolescenceC. InfancyD. SeniorityA95.I like to decorate my ________ (玩具名称) with stickers.96.Glacial deposits can create __________ features.97.The ocean waves are _______ (汹涌).98.What do you call the plant that grows in water?A. TreeB. FlowerC. Aquatic plantD. BushC99. A solute that enhances the flavor of food is called a ______.100.The owl has big _________. (眼睛)。
2023考研英语二答案解析
2023考研英语二答案解析一、阅读理解部分题目一题目内容:Passage 1: China has announced new measures aimed at curbing the rapid rise in car ownership in major cities. The measures are designed to encourage the use of public transportation and limit the number of new cars on the roads. China’s rapid economic development has led to a surge in car ownership in major cities. This has resulted in severe traffic congestion and air pollution. In an effort to reduce these problems, the Chinese government has introduced a range of measures. Under the new regulations, the government is imposing high taxes on new car buyers in major cities. In addition, the government has set strict limits on the number of new car registrations each year. Furthermore, the government is investing heavily in public transportation, with the aim of providing more convenient and efficient travel options for residents. Many Chinese cities have also introduced car-sharing programs and stricter parking regulations to discourage car ownership. Car-sharing programs allow people to rent cars on a short-term basis, reducing the need for private car ownership. Stricter parking regulations discourage people from driving their own cars, as parking spaces are limited and expensive. The new measures have had a positive impact on reducing car ownership in major cities in China. Thenumber of new car registrations has decreased significantly since the introduction of the regulations. Traffic congestion has also improved, as more people choose to use public transportation instead of driving their own cars. Additionally, air quality has improved, as there are fewer cars on the roads emitting pollutants.Based on the passage, which of the following statements is TRUE? A. The Chinese government has introduced a range of measures to encourage car ownership in major cities. B. China’s rapid economic development has led to a decrease incar ownership in major cities. C. The new measures have resulted in an increase in car ownership in major cities. D. The Chinese government is investing heavily in public transportation to reduce traffic congestion.分析和解答:根据文章内容可知,中国政府采取了一系列措施来限制大城市中的汽车拥有量,包括对新车购买者征收高额汽车税、限制每年的新车登记数量以及加大对公共交通的投资力度。
各种税收名称英文翻译
accessions tax 财产增益税admission tax 通行税,入场税advertisement tax 广告税agricultural(animal husbandry)tax 农(牧)业税alcohol tax 酒精税all-phase transaction tax 全阶段交易税amusement tax 娱乐税anchorage dues 停泊税anti-dumping duty 反倾销税anti-profiteering tax 暴力税anti-subsidy/bounty/duty 反补贴税assimilation tax 入籍税automobile acquisition tax 汽车购置税aviation fuel tax 航空燃料税bazaar transaction 市场交易税benefit tax 受益税betterment tax 改良税beverage tax 饮料税bonus tax 奖金税border tax 边境税bourse tax 证券交易所税bourse transaction tax(securities exchange tax)有价证券交易税building tax 建筑税business consolidated tax 综合营业税business income tax 营利所得税business profit tax 营业利润税business receipts tax 营业收入税business tax 营业税canal dues/tolls 运河通行税capital gain tax 财产收益税capital interest tax 资本利息税capital levy 资本税capital transfer tax 资本转移税capitation tax 人头税car license 汽车执照税car tax 汽车税church tax 教堂税circulation tax 流通税city planning tax 城市规划税collective-owned enterprise income tax 集体企业奖金税collective-owned enterprise income tax 集体企业所得税commercial business tax 商业营业税commodity circulation tax 商业流通税commodity excise tax 商品国消费税commodity tax 货物税company income tax 公司所得税compensating tariff 补偿关税comprehensive income t ax 综合所得税consolidated tax 综合税consumption tax 消费税contingent duty 应变关税contract tax 契约税corn duty 谷物税corporate income tax 法人所得税corporate inhabitant tax 法人居民税corporate licensing tax 公司执照税corporate profit tax 公司利润税corporation franchise tax 法人登记税corporation tax 公司税,法人税coupon tax 息票利息税customs duties 关税death duty 遗产税deed tax 契税defense surtax 防卫附加税defense tax 国防税development land tax 改良土地税development tax 开发税direct consumption tax 直接消费税dividend tax 股息税document tax 凭证熟domestic rates 住宅税donation tax 赠与税earmarked tax 专用目的税earned income tax 劳物所得税easement tax 地役权税education duty 教育税electricity and gas tax 电力煤气税emergency import duties 临时进口税emergency special tax 非常特别税emergency tariff 非常关税employment tax 就业税enterprise income tax 企业所得税entertainment tax 娱乐税,筵席税entrepot duty 转口税environmental tax 环境税equalization charge/duty 平衡税estate tax 遗产税,地产税examination of deed tax 验契税excess profit tax 超额利润税excessive profit tax 过分利得税exchange tax 外汇税excise on eating,drinking and lodging 饮食旅店业消费税excise tax 国消费税expenditure tax 消费支出税export duty(export tax)出口税extra duties 特税extra tax on profit increased 利润增长额特别税facilities services tax 设施和服务税factory tax 出厂税farm tax 田赋税feast tax 筵席税fixed assets betterment tax 固定资产改良税fixed assets tax 固定资产税foreign enterprise tax 外国公司税foreign personal holding company tax 外国私人控股公司税franchise tax 特许权税freight tax 运费税frontier tax 国境税gas tax 天然气税gasoline tax 汽油税general excise tax 普通消费税,一般消费税general property tax 一般财产税general sales tax 一般销售税gift and estate tax 赠与及财产税gift tax 赠与税good tax 货物税graduated income tax 分级所得税gross receipts tax 收入税harbor tax 港口税head tax/money 人头税highway hole tax 公路隧道通行税highway maintenance 养路税highway motor vehicle use tax 公路车辆使用税highway tax 公路税highway user tax 公路使用税house and land tax 房地产税house(property)tax 房产税household tax 户税hunter‘s license tax 狩猎执照税hunting tax 狩猎税immovable property tax 不动产税import duty 进口关税import surcharge/surtax 进口附加税import tax 进口税import turnover tax 进口商品流转税impost 进口关税incidental duties 杂捐income tax of urban and rural self-employed industrial and commercial household 城乡个体工商业户所得税income tax 所得税incorporate tax 法人税increment tax on land value 土地增值税indirect consumption tax 间接消费税indirect tax 间接税individual inhabitant tax 个人居民税individual/personal income tax 个人所得税industrial-commercial consolidated/unified tax 工商统一税industrial-commercial income tax 工商所得税industrial-commercial tax 工商税inhabitant income tax 居民所得税inheritance tax 遗产税,继承税insurance tax 保险税interest equilibrium tax 利息平衡税interest income tax 利息所得税interest tax 利息税internal revenue tax 国收入税internal taxation of commodities 国商品税internal taxes 国税investment surcharge 投资收入附加税irregular tax(miscellaneous taxes)杂税issue tax 证券发行税joint venture with chinese and foreign investment income tax 中外合资经营企业所得税keelage 入港税,停泊税land holding tax 地产税land tax 土地税land use tax 土地使用税land value increment tax 地价增值税land value tax 地价税landing tax 入境税legacy tax/duty 遗产税license tax 牌照税,执照税liquidation tax 清算所得税liquor tax 酒税livestock transaction/trade tax 牲畜交易税local benefit tax 地方收益税local entertainment tax 地方娱乐税,地方筵席税local improvement tax 地方改良税local income tax 地方所得税local inhabitant tax 地方居民税local road tax‘地方公路税local surcharge 地方附加local surtax 地方附加税local taxes/duties 地方各税luxury(goods)tax 奢侈品税manufacturer‘s excise tax 生产者消费税mine area/lot tax mine tax(mineral product tax)矿区税mineral exploitation tax 矿产税mining tax 矿业税motor fuel tax 机动车燃料税motor vehicle tonnage tax 汽车吨位税municipal inhabitants tax 市镇居民税municipal locality tax 市地方税municipal tax市政税municipal trade tax 城市交易税negotiable note tax 有价证券税net worth tax 资产净值税nuisance tax 小额消费品税object tax 目的税objective tax 专用税occupancy tax占用税occupation tax 开业税occupational tax:开业许可税occupier‘s tax 农民所得税oil duties 石油进口税organization tax 开办税outlay tax 购货支出税passenger duty 客运税pavage 筑路税payroll tax 薪金工资税personal expenditures tax 个人消费支出税petrol duties 汽油税petroleum revenue tax 石油收益税pier tax 码头税plate tax 牌照税poll tax 人头税poor rate 贫民救济税port toll/duty 港口税,入港税premium tax 保险费税probate duty 遗嘱认证税processing tax 加工商品税product tax 产品税profit tax 利润税profit-seeking enterprise income tax 营利企业所得税progressive income tax 累进所得税progressive inheritance tax 累进遗产税property tax 财产税public utility tax 公用事业税purchase tax 购买税real estate tax 不动产税real estate transfer tax 不动产转让税real property acquisition tax 不动产购置税receipts tax 收入税recreation tax 娱乐税registration and license tax 登记及执照税registration tax 注册税regulation tax 调节税remittance tax 汇出税resident tax 居民税resource tax 资源税retail excise tax 零售消费税retail sales tax 零售营业税retaliatory tariff 报复性关税revenue tax/duty 营业收入税river dues 河税rural land tax农业土地税,田赋rural open fair tax农村集市交易税salaries tax 薪金税sales tax 营业税,销售税salt tax 盐税scot and lot 英国教区税seabed mining tax 海底矿产税securities exchange tax 证券交易税securities issue tax 证券发行税securities transfer /transaction tax 证券转让税selective employment tax 对一定行业课征的营业税selective sales tax 对一定围课征的营业税self-employment tax 从业税service tax 劳务税settlement estate duty 遗产税severance tax 开采税,采掘熟shipping tax 船舶税slaughtering tax 屠宰税social security tax 社会保险税special commodity sales tax 特殊商品销售税special fuel oil tax 烧油特别税special land holding tax特种土地税special motor fuel retailers tax 汽车特种燃料零售商税special purpose tax 特种目的税special sales tax 特种销售税,特种经营税special tonnage tax/duty 特别吨位税spirit duty 烈酒税split tax 股本分散转移税stamp tax 印花税state income tax 州所得税state unemployment insurance tax 州失业保险税state-owned enterprise bonus tax 国营企业奖金熟state-owned enterprise income tax 国营企业所得税state-owned enterprise regulation tax 国企营业调节税state-owned enterprise wages regulation tax 国营企业工资调节税stock transfer tax 股票交易税stock-holders income tax股票所有者所得税succession tax 继承税,遗产税sugar excise tax 糖类消费税sumptuary tax 奢侈取缔税super tax 附加税supplementary income tax 补充所得税target job tax 临时工收入税tariff equalization tax 平衡关税tariff for bargaining purpose 谈判目的的关税tariff for military security 军事按关税tariff 关税tax for the examination of deed 契约检验税tax of energy resource 能源税tax on aggregate income 综合所得税tax on agriculture 农业税tax on alcohol and alcoholic liquors 酒精饮料税tax on bank note 银行券发行税tax on beer 啤酒税tax on business 企业税tax on capital gain 资本利得税tax on communication 交通税tax on consumption at hotel and restaurant 旅馆酒店消费税tax on deposit 股息税tax on dividends 契税tax on earning from employment 雇佣收入税tax on enterprise 企业税tax on goods and possessions 货物急财产税tax on house 房屋税tax on income and profit 所得及利润税tax on income from movable capital 动产所得税tax on land and building 土地房产税tax on land revenue 土地收入税tax on land value 地价税tax on luxury 奢侈品税tax on mine 矿税tax on pari-mutuels 赛马税,赌博税tax on produce 产品税tax on property paid to local authority for local purpose 由地方征收使用的财产税tax on property 财产税tax on receipts from public enterprises 公营企业收入税tax on revaluation 资产重估税tax on sale and turnover 货物销售及周转税tax on sale of property 财产出让税tax on specific products 特种产品税tax on stalls 摊贩税tax on the acquisition of immovable property tax 不动产购置税tax on the occupancy or use of business property 营业资产占有或使用税tax on transaction (tax on transfer of goods)商品交易税tax on transfer of property 财产转移税tax on transport 运输税tax on undistributed profit 未分配利润税tax on urban land 城市地产税tax on value add 增值税edtea duty 茶叶税television duty 电视税timber delivery tax 木材交易税tobacco consumption tax 烟草消费税toll turn 英国的牲畜市场税toll(toll on transit)通行税tonnage duty (tonnage dues)吨位税,船税tourist tax(travel tax)旅游税trade tax 贸易税transaction tax 交易税transfer tax 证券过户税,证券交易税transit dues 过境税,转口税turnover tax 周转税,流通税undertaking unit bonus 事业单位奖金税unemployment compensation tax 州失业补助税unemployment insurance tax 失业保险税unemployment tax 失业税unemployment tax 州失业税unified income tax 统一所得税unified transfer tax 财产转移统一税unitary income tax 综合所得税unused land tax 土地闲置熟urban house tax 城市房产税urban house-land tax 城市房地产水urban maintenance and construction tax 城市维护建设税urban real estate tax 城市房地产税use tax 使用税users tax 使用人头税utility tax 公用事业税vacant land tax 土地闲置税value added tax 增值税variable levy 差额税,差价税vehicle and vessel license-plate tax 车船牌照税vehicle and vessel use tax 车船使用税wages regulation tax 工资调节税wages tax 工资税war profit tax 战时利润税water utilization tax 水利受益税wealth /worth tax 财富税whisky tax 威士忌酒税windfall profit tax 暴利税window tax 窗税wine and tobacco tax 烟酒税wine duty 酒税withholding income tax 预提所得税withholding tax 预提税yield tax 收益税。
通用汽车采购成本分析
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Key Cost Information
• Volume Quoted = 250,000 Annually
General Motors Corporation
Date: 01/01/05 Part #: 0000045656 Drawing Level: 002 Volume Quoted: 250,000 Tooling Capacity: 300,000 @ hrs/day: 16 @ days/week: 5 Local Currency: USD Exchange Rate: 1
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Premiums Overtime – Premium pay for hours worked in excess of normal operations. Nightshift – Premium pay for second and third shift operators. Cost-of-Living Allowance (COLA) – An adjustment paid to certain employees based on the U.S. Consumer Price Index. Fringe benefits Employee insurances, taxes, and other benefit plans incurred as an expense to the corporation. Examples include medical, dental and vision plans, workers’ compensation, FICA, vacation, and holiday pay.
委婉语
委婉语——糖衣现实文字稿2007级英语七班陈思齐田舒晴周密密贺巧媚许琴喻雯大家好!本人作为代表,很高兴为大家陈述本组的语言学专题——社会语言学(sociolingusitics)。
我今天要讲的是社会语言学里,在日常交际中的一个很重要的组成部分——委婉语。
我的陈述将分为五个部分,分别是1.1委婉语的定义;1.2委婉语的作用;1.3委婉语的分类;1.4常见委婉语。
好的,下面我们首先来看看委婉语的定义。
我们都知道几乎在所有文化中,人们对某些概念或事物总想避免直接提到它,尽管在他们所用的语言里有这些词语。
当腰提到某种概念或事物时,就用另一个听起来比较委婉的词语来代替。
这就是——委婉语。
委婉语(euphemism)指的是一种用委婉、迂回、不引起听者或读者反感的词语代替某些粗鲁、生硬、或令人不悦的词语修辞方式。
1995年由蓝登书屋(Random House)出版社出版的《韦氏大学词典》(Webster’College Dictionary)对委婉语的解释为:the substitution of a mild,indirect,or vague expression for one thought to be offensive,harsh, or blunt.Euphemism这个词来自于希腊语,其原意是to use words of good omen. 委婉语的历史悠久,自从有了语言,便有了委婉语。
委婉语是一种handy verbal tool to present ways of blunting jagged truth or smoothing coarse realities.(见《Euphemism:Telling It Like It Isn't》--by editors of Time Magazine)有的社会语言学家把委婉语比作糖衣,正如苦药外皮的糖衣,在患者吞咽时不感到苦味,委婉语在人们听起来不会感到苦涩的现实。
初三英语素养测试试卷
初三素养达标英语试题第I卷(73分 )(请同学们将第一卷答案填入第二卷表格中)一、单项选择:(共23小题,23分)( )1.The film is such _ __wonderful film that I want to see it___second time.A.a, aB.a, theC.\, theD.\, a( )2.—Is this your office?— No,______ is on the third floor .A.mineB.meC.myD.myself( )3.Now, everyone, please turn to Page ___ and look at the ___ picture.A.Twelve, fifthB.Twelfth, fifthC.Twelve, fiveD.Twelfth, five( )4.She is very familiar ___ me,but I can’t remember her nameA.withB.toC.inD.as( )5.— ___ will leave for Beijing?— In a few daysA. How manyB. How oftenC. How soonD. How long.( )6.—How do you like china?—Great changes ___ since I ___ here 8 years ago.A. have taken place, cameB. Have taken place, have comeC. took place, cameD. took place, have come.( )7.The old men and children must ___ in our country.A.take good careB.be taken good careC.take care ofD.be taken good care of( )8.This work is so difficult, can you tell me ___ it.A.what to doB.what doingC.how to doD.where to do( )9.Everyone isn’t allowed___ in this room.A.smokingB.to smokeC.people smokingD.people to smoking ( )10.—What do you think of your trip to Qingdao?—Wonderful, We are all__ _with the__ _trip.A.pleasant, pleasedB.pleased, pleasingC.pleased, pleasantD.pleased, pleasing( )11.—How is your English getting on?—Oh, I find ___ difficult to learn.A.thatB.thisC.itD.it was( )12.___you___he is able to ski.I want to learn from you two some day.A.Both, andB.Not only, but alsoC.Either, orD.Neither, nor ( )13.It’s clever___him___sorry to his friendA.for, to sayB.of, to sayC.for, to speakD.of, to speak( )14.Mary___often___songs at home.A.is, heard singB.is, heard singingC.is, heard to singD.was,heard singing( )15.—Have you finished your work?—No, only 20 percent______.A.is finishedB.has finishedC.has been finishedD.have been finished( )16.______,do you know where the post office is?A.In the wayB.By the wayC.On the wayD.At the way( )17.My computer is broken, I’ll have it___this afternoon.A.repairB.to repairC.repairedD.repairing( )18.—Muo Yan has won the first Nobel Prize,—Great, ___to him.A.good luckB.congratulationsC.have a good tripD.all right ( )19.—Have you seen the photos___I took on my trip?—Yes, I have, they are fantastic.A.whoB.whatC.whoseD.\( )20.______! It’s dangerous aheadA.look upB.LookC.Look outD.Look at( )21.Helen______shy, but now he is quite outgoing.A.is ued to beB.was used to beed to beD.be used to doing( )22.You___ play with the knife . It’s too dangerous.A.needn’tB.mustn’tC.may notD.might not( )23.Those are one of the cartoons which you happy.A. makeB. makesC.makingD. to make二、完形填空〔10小题,每小题1分,共10分〕先通读短文,掌握其大意,然后从A. B. C, D,四个选项中选出一个可以填入相应空白处的最佳答案。
中国成为汽车产销大国_英文_
经贸要闻Economic&Trade FocusChina becomes big auto country inproduction and sales中国成为汽车产销大国While global economy is still moving difficultly towards recovery,China has become a major auto consumption market in the world.According to statistics released by the China Association of Automobile Manufacturers(CAAM),China's output and sales reached13.791million and13.6448million units in 2009,rising48%and46%over the previous year respectively.Of this,output and sales of passenger vehicles amounted to10.3838million and10.3313 million units,up54%and53%;and output and sales of commercial vehicles numbered3.4072million and 3.3135million units,up33%and28%,respectively.Since March last year,China has seen a fast growth of production and sales,with the auto output and sales topping1.5247million and1.4136million units in December,rising10%and6%month on month,and jumping145%and92%year on year,respectively,hitting another historic high since November.Steady economic growth and policy factor are the main engines in stimulating the auto production and sales in China.In early2009,the Chinese Government had published and adopted a series of incentive policy on auto consumption in a bid to spur a fast recovery of domestic auto market.Of the various policies,the half reduction of purchase tax on passenger vehicles with displacement of1.6L or below has exerted the biggest impact on auto production and sales,and sales of such displacement vehicles reached7.1955million units in 2009,surging71%year on year,contributing70%to the sales growth.Under the guidance of the industry adjustment and stimulus plans,China's automotive industry made big progresses in structural adjustment.Firstly,shares of sales of passenger vehicle reached76%,up four percentage points over that of2008.Among passenger vehicles,market shares of small displacement vehicles increased swiftly.Sales of vehicles of1.6L or below topped7.1955million units last year,snatching70%of the market share,hitting new high,and up eight percentage points over2008.Secondly,Chinese automakers moved steadily forward with the restructuring,merger and acquisition.Sales of the top ten automakers in terms of sales totaled11.8933million units in2009,accounting for87%of the total vehicle sales in the country,up four percentage points over the previous year.Currently,China has five enterprises with annual sales exceeding1million units,namely Shanghai Automotive Industry Corp(SAIC),the First Automotive Works Group(FAW),Dongfreng Motor,Chang'an and Beijing Auto Industry.The five made a combined sale of9.66005million units,accounting for 71%of the total sales of vehicles,and up9percentage points over the previous year,indicating further in-crease of concentration.Thirdly,homegrown brands took a bigger share on the market.Sales of homegrown brand vehicles reached4.577million units in2009,claiming44%of the total sales of passenger vehicles,and up four percentage points on year.Sales of Japanese,German,the U.S.,South Korean and French brand vehicles reached a total of2.1966million,1.4583million,1.0178million,811,700and270,000 units,accounting21%,14%,10%,8%and3%of the total passenger vehicle sales of China,respectively.Combined sales of homegrown cars reached2.2173mil-lion units,accounting for30%of the total car sales,up four percentage points over the previous year.Sales of Japanese,German,the U.S.,South Korean and French brand cars reached1.8574million,1.4382mil-lion,972,600,717,600and270,000units,account-ing for25%,19%,13%,10%and4%of the total car sales of the coutry,respectively.Affected by the state policy,potential demand in the second ̄and third ̄tier cities in China has released effectively to become main engines for the growth of the auto market.Sales in the second ̄and third ̄tier cities surging41%and51%in the first nine months last year;and sales in the first ̄tier cities jumped34%.Contribu-tion of the second ̄tier and third ̄tier cities to the sales growth reached40%and34%respectively,and that of the first ̄tier cities was26%.Under the current financial crisis,comparing with经贸要闻Economic&Trade Focusthe passenger vehicle market,commercial vehicle market has been hit heavily by the crisis.Boosted by the state investment and policy on promoting auto sales in the rural area,sales of commercial vehicles has gradually recovered as start from the first half of2009,with most models increasing rapidly.Output and sales of commercial vehicles reached3.4072million and3.3135 million units in2009,up33%and28%year on year,respectively.However,China's auto exports were still weak.According to statistics from CAAM,China exported 332,400vehicles in2009,plunging46%year on year,including149.600passenger vehicle exports,down 57%.Of this,car export declined59%to108,100 units.Exports of commercial vehicles amounted to 182,800units,down32%,including truck exports of 141,200units,down27%,but the biggest export among various models.Comparing with the rapid development of domestic market,international auto market was still sluggish.Automotive industry also reported increases of economic effciency.CAAM statistics show that the 13.947large ̄scale auto enterprises registered better eco-nomic indicators in the first11months of2009as a-gainst the same period of the previous year.From Jan-uary to november2009,they realized main operating turnover totaling RMB2,805.433billion,up21%year on year;and profits of RMB198.827billion,up52%;and profits and taxes of RMB330.9billion,up45%.At the same time,China accelerated launching of new auto products,with the amount of new products launched on the market hitting historic high to221 models(about327varieties),114more over2008.Of them,new models of cars were175,up75;SUV,28,up24;and MPV,15,up12.For breakdown,homegrown brands ranked first in launching new models to reach120,increasing83over the previous year,which was followed by Japanese brands of40,German brands of24,the U.S.brands of18;French brands of 10,and South Korean brands of nine.CAAM forecasts that China's automotive industry will achieve fast growing momentum in the coming ten year.China's vehicle output is expected to increase about10%in2010to reach15million units.Regulations on information protectionwith regard to enterprises in Chinaundertaking service outsourcing 关于境内企业承接服务外包业务信息,保护的若干规定Ministry of Commerce of the People's Republic of ChinaArticle1In order to promote enterprises in China (hereinafter named as vendor)to keep secret information safe,safeguard a fair and competitive environment,and promote further development of service outsourcing industry in china,this regulation is promulgated in accordance with the“Contract Law of the People's Republic of China”,and related administrative rules.Article2Undertaking of service outsourcing business as claimed in this regulation refers to the act of the vendor providing IT outsourcing service,and technical business process outsourcing service to enterprises,institutions,organizations or individuals at home or overseas(hereinafter named as client)by contract.Article3Secret information as claimed in this regulation refers to the business materials or data that met the following conditions:Materials or data the vendor obtains from the client in the process of undertaking service outsourcing business;Materials or data for which the client has adopted nondisclosure measures and that are unknown to the public;The secret ̄keeping obligations the vendor should undertake according to contract agreement.Article4The vendor and its shareholders,board members,supervisors,manager and staff cannot disclose,use or permit other persons to use the secret information of the client they hold in violation of agreement of service outsourcing contract.Article5The vendor should establish an information protection institute or appoint a special person to be in charge of promulgation of information protection rules of the enterprise,and adopt reasonable,specific and effective measures for secret。
各种税收名称英文翻译
accessions tax 财产增益税admission tax 通行税,入场税advertisement tax 广告税agricultural(animal husbandry)tax 农(牧)业税alcohol tax 酒精税all-phase transaction tax 全阶段交易税amusement tax 娱乐税anchorage dues 停泊税anti-dumping duty 反倾销税anti-profiteering tax 暴力税anti-subsidy/bounty/duty 反补贴税assimilation tax 入籍税automobile acquisition tax 汽车购置税aviation fuel tax 航空燃料税bazaar transaction 市场交易税benefit tax 受益税betterment tax 改良税beverage tax 饮料税bonus tax 奖金税border tax 边境税bourse tax 证券交易所税bourse transaction tax(securities exchange tax)有价证券交易税business consolidated tax 综合营业税business income tax 营利所得税business profit tax 营业利润税business receipts tax 营业收入税business tax 营业税canal dues/tolls 运河通行税capital gain tax 财产收益税capital interest tax 资本利息税capital levy 资本税capital transfer tax 资本转移税capitation tax 人头税car license 汽车执照税car tax 汽车税church tax 教堂税circulation tax 流通税city planning tax 城市规划税collective-owned enterprise income tax 集体企业奖金税collective-owned enterprise income tax 集体企业所得税commercial business tax 商业营业税commodity circulation tax 商业流通税commodity excise tax 商品国内消费税company income tax 公司所得税compensating tariff 补偿关税comprehensive income t ax 综合所得税consolidated tax 综合税consumption tax 消费税contingent duty 应变关税contract tax 契约税corn duty 谷物税corporate income tax 法人所得税corporate inhabitant tax 法人居民税corporate licensing tax 公司执照税corporate profit tax 公司利润税corporation franchise tax 法人登记税corporation tax 公司税,法人税coupon tax 息票利息税customs duties 关税death duty 遗产税deed tax 契税defense surtax 防卫附加税defense tax 国防税development land tax 改良土地税development tax 开发税direct consumption tax 直接消费税dividend tax 股息税document tax 凭证熟domestic rates 住宅税donation tax 赠与税earmarked tax 专用目的税earned income tax 劳物所得税easement tax 地役权税education duty 教育税electricity and gas tax 电力煤气税emergency import duties 临时进口税emergency special tax 非常特别税emergency tariff 非常关税employment tax 就业税enterprise income tax 企业所得税entertainment tax 娱乐税,筵席税entrepot duty 转口税environmental tax 环境税equalization charge/duty 平衡税estate tax 遗产税,地产税examination of deed tax 验契税excess profit tax 超额利润税excessive profit tax 过分利得税exchange tax 外汇税excise on eating,drinking and lodging 饮食旅店业消费税excise tax 国内消费税expenditure tax 消费支出税export duty(export tax)出口税extra duties 特税extra tax on profit increased 利润增长额特别税facilities services tax 设施和服务税factory tax 出厂税farm tax 田赋税feast tax 筵席税fixed assets betterment tax 固定资产改良税fixed assets tax 固定资产税foreign enterprise tax 外国公司税foreign personal holding company tax 外国私人控股公司税franchise tax 特许权税freight tax 运费税frontier tax 国境税gas tax 天然气税gasoline tax 汽油税general excise tax 普通消费税,一般消费税general property tax 一般财产税general sales tax 一般销售税gift and estate tax 赠与及财产税gift tax 赠与税good tax 货物税graduated income tax 分级所得税gross receipts tax 收入税harbor tax 港口税head tax/money 人头税highway hole tax 公路隧道通行税highway maintenance 养路税highway motor vehicle use tax 公路车辆使用税highway tax 公路税highway user tax 公路使用税house and land tax 房地产税house(property)tax 房产税household tax 户税hunter‘s license tax 狩猎执照税hunting tax 狩猎税immovable property tax 不动产税import duty 进口关税import surcharge/surtax 进口附加税import tax 进口税import turnover tax 进口商品流转税impost 进口关税incidental duties 杂捐income tax of urban and rural self-employed industrial and commercial household 城乡个体工商业户所得税income tax 所得税incorporate tax 法人税increment tax on land value 土地增值税indirect consumption tax 间接消费税indirect tax 间接税individual inhabitant tax 个人居民税individual/personal income tax 个人所得税industrial-commercial consolidated/unified tax 工商统一税industrial-commercial income tax 工商所得税industrial-commercial tax 工商税inhabitant income tax 居民所得税inheritance tax 遗产税,继承税insurance tax 保险税interest equilibrium tax 利息平衡税interest income tax 利息所得税interest tax 利息税internal revenue tax 国内收入税internal taxation of commodities 国内商品税internal taxes 国内税investment surcharge 投资收入附加税irregular tax(miscellaneous taxes)杂税issue tax 证券发行税joint venture with chinese and foreign investment income tax 中外合资经营企业所得税keelage 入港税,停泊税land holding tax 地产税land tax 土地税land use tax 土地使用税land value increment tax 地价增值税land value tax 地价税landing tax 入境税legacy tax/duty 遗产税license tax 牌照税,执照税liquidation tax 清算所得税liquor tax 酒税livestock transaction/trade tax 牲畜交易税local benefit tax 地方收益税local entertainment tax 地方娱乐税,地方筵席税local improvement tax 地方改良税local income tax 地方所得税local inhabitant tax 地方居民税local road tax‘地方公路税local surcharge 地方附加local surtax 地方附加税local taxes/duties 地方各税luxury(goods)tax 奢侈品税manufacturer‘s excise tax 生产者消费税mine area/lot tax mine tax(mineral product tax)矿区税mineral exploitation tax 矿产税mining tax 矿业税motor fuel tax 机动车燃料税motor vehicle tonnage tax 汽车吨位税municipal inhabitants tax 市镇居民税municipal locality tax 市地方税municipal tax市政税municipal trade tax 城市交易税negotiable note tax 有价证券税net worth tax 资产净值税nuisance tax 小额消费品税object tax 目的税objective tax 专用税occupancy tax占用税occupation tax 开业税occupational tax:开业许可税occupier‘s tax 农民所得税oil duties 石油进口税organization tax 开办税outlay tax 购货支出税passenger duty 客运税pavage 筑路税payroll tax 薪金工资税personal expenditures tax 个人消费支出税petrol duties 汽油税petroleum revenue tax 石油收益税pier tax 码头税plate tax 牌照税poll tax 人头税poor rate 贫民救济税port toll/duty 港口税,入港税premium tax 保险费税probate duty 遗嘱认证税processing tax 加工商品税product tax 产品税profit-seeking enterprise income tax 营利企业所得税progressive income tax 累进所得税progressive inheritance tax 累进遗产税property tax 财产税public utility tax 公用事业税purchase tax 购买税real estate tax 不动产税real estate transfer tax 不动产转让税real property acquisition tax 不动产购置税receipts tax 收入税recreation tax 娱乐税registration and license tax 登记及执照税registration tax 注册税regulation tax 调节税remittance tax 汇出税resident tax 居民税resource tax 资源税retail excise tax 零售消费税retail sales tax 零售营业税retaliatory tariff 报复性关税revenue tax/duty 营业收入税rural land tax农业土地税,田赋rural open fair tax农村集市交易税salaries tax 薪金税sales tax 营业税,销售税salt tax 盐税scot and lot 英国教区税seabed mining tax 海底矿产税securities exchange tax 证券交易税securities issue tax 证券发行税securities transfer /transaction tax 证券转让税selective employment tax 对一定行业课征的营业税selective sales tax 对一定范围课征的营业税self-employment tax 从业税service tax 劳务税settlement estate duty 遗产税severance tax 开采税,采掘熟shipping tax 船舶税slaughtering tax 屠宰税social security tax 社会保险税special commodity sales tax 特殊商品销售税special fuel oil tax 烧油特别税special land holding tax特种土地税special motor fuel retailers tax 汽车特种燃料零售商税special purpose tax 特种目的税special sales tax 特种销售税,特种经营税special tonnage tax/duty 特别吨位税spirit duty 烈酒税split tax 股本分散转移税stamp tax 印花税state income tax 州所得税state unemployment insurance tax 州失业保险税state-owned enterprise bonus tax 国营企业奖金熟state-owned enterprise income tax 国营企业所得税state-owned enterprise regulation tax 国企营业调节税state-owned enterprise wages regulation tax 国营企业工资调节税stock transfer tax 股票交易税stock-holders income tax股票所有者所得税succession tax 继承税,遗产税sugar excise tax 糖类消费税sumptuary tax 奢侈取缔税super tax 附加税supplementary income tax 补充所得税target job tax 临时工收入税tariff equalization tax 平衡关税tariff for bargaining purpose 谈判目的的关税tariff for military security 军事按关税tariff 关税tax for the examination of deed 契约检验税tax of energy resource 能源税tax on aggregate income 综合所得税tax on agriculture 农业税tax on alcohol and alcoholic liquors 酒精饮料税tax on bank note 银行券发行税tax on beer 啤酒税tax on business 企业税tax on capital gain 资本利得税tax on communication 交通税tax on consumption at hotel and restaurant 旅馆酒店消费税tax on deposit 股息税tax on dividends 契税tax on earning from employment 雇佣收入税tax on enterprise 企业税tax on goods and possessions 货物急财产税tax on house 房屋税tax on income and profit 所得及利润税tax on income from movable capital 动产所得税tax on land and building 土地房产税tax on land revenue 土地收入税tax on land value 地价税tax on luxury 奢侈品税tax on mine 矿税tax on pari-mutuels 赛马税,赌博税tax on produce 产品税tax on property paid to local authority for local purpose 由地方征收使用的财产税tax on property 财产税tax on receipts from public enterprises 公营企业收入税tax on revaluation 资产重估税tax on sale and turnover 货物销售及周转税tax on sale of property 财产出让税tax on specific products 特种产品税tax on stalls 摊贩税tax on the acquisition of immovable property tax 不动产购置税tax on the occupancy or use of business property 营业资产占有或使用税tax on transaction (tax on transfer of goods)商品交易税tax on transfer of property 财产转移税tax on transport 运输税tax on undistributed profit 未分配利润税tax on urban land 城市地产税tax on value add 增值税edtea duty 茶叶税television duty 电视税timber delivery tax 木材交易税tobacco consumption tax 烟草消费税toll turn 英国的牲畜市场税toll(toll on transit)通行税tonnage duty (tonnage dues)吨位税,船税tourist tax(travel tax)旅游税trade tax 贸易税transaction tax 交易税transfer tax 证券过户税,证券交易税transit dues 过境税,转口税turnover tax 周转税,流通税undertaking unit bonus 事业单位奖金税unemployment compensation tax 州失业补助税unemployment insurance tax 失业保险税unemployment tax 失业税unemployment tax 州失业税unified income tax 统一所得税unified transfer tax 财产转移统一税unitary income tax 综合所得税unused land tax 土地闲置熟urban house tax 城市房产税urban house-land tax 城市房地产水urban maintenance and construction tax 城市维护建设税urban real estate tax 城市房地产税use tax 使用税users tax 使用人头税utility tax 公用事业税vacant land tax 土地闲置税value added tax 增值税variable levy 差额税,差价税vehicle and vessel license-plate tax 车船牌照税vehicle and vessel use tax 车船使用税wages regulation tax 工资调节税wages tax 工资税war profit tax 战时利润税water utilization tax 水利受益税wealth /worth tax 财富税whisky tax 威士忌酒税windfall profit tax 暴利税window tax 窗税wine and tobacco tax 烟酒税wine duty 酒税withholding income tax 预提所得税withholding tax 预提税yield tax 收益税土地增值税纳税筹划策略及案例分析文章来源:兰州商学院文章作者:兰州商学院土地增值税是对转让国有土地使用权、地上建筑物及其附着物(以下简称转让房地产)并取得增值收人的纳税人征收的税种。
商务英语阅读:中国市场的日本汽车
商务英语阅读:中国市场的日本汽车Japan's Carmakers Outrun Rivals in ChinaThe six major automakers from Japan are coming on strong in the fastest-growing auto market, with new model rollouts and production expansionOver the past year, Japanese automakers have surprised the global car industry by outperforming both European and U.S. rivals as a group in the hyper-kinetic Chinese auto market, the fastest-growing in the world. Japan's six major auto manufacturers operating on the mainland—Honda (HMC), Toyota Motor (TM), Nissan (NSANY), Mazda (MZDAF), Mitsubishi (MMTOF), and Suzuki—have grabbed roughly 27% of the market. Plus, they're coming on strong in 2006 with new product rollouts and capacity expansions. Take Honda and Toyota. On Sept. 27, Honda will start selling its RL and TL versions of its Acura luxury sedan. Honda, which enjoys a 5.7% share of the Chinese passenger car market, set up its first joint venture with Guangzhou Auto Group back in 1998 about a half-decade before Toyota and Nissan became serious about the mainland. It just opened a new factory in Guangzhou in southern China that will have an annual capacity of 120,000 vehicles and make the Accord.In addition, Honda already sells Chinese versions of the Fit and City compacts, plus the Odyssey minivan and the Civic, with Guangzhou Auto and another joint venture with Dongfeng Motor, the mainland's third biggest domestic manufacturer.GOING HIGH-END. With the RL and TL Acura sedans, Honda is now aiming at the luxury segment and at "rich, high-end consumers," said Honda President Takeo Fukui while attending a press event back in Tokyo regarding the company's latest environmentally friendly concept cars. Both will be imported to China, says Fukui. "We will start off with the Japan-made RL and the North American-made TL models," he says.The Acura RL and TL sedans to be sold in China will be similar to the models now sold in the U.S. that retail there for about $45,000 and $33,000, respectively, according to a Honda spokesman in Shenzhen, where the Japanese automaker will launch its first Acura dealership. The exact retail price in China won't be released until Sept. 27. But sticker prices likely will be 40% higher than in the U.S. due to import duties. Meanwhile, Toyota is aiming to ramp up its China sales 60% this year to 290,000 units and reach a 10% market share by 2010. Toyota's current market share is about 4.5%, according to the first-half estimates by the China Association of Automobile Manufacturers.HUGE ASPIRATIONS. Recent additions to Toyota's China car lineup include the hybrid-engine Prius, the new Camry, the redesigned RAV4 and Previa, and the Lexus ES350 and IS300 luxury vehicles.The Lexus LS460 will make its China debut in November. Toyota Motor President Katsuaki Watanabe said at a press conference in Tokyo in late September that, "A strengthening and expanding product line-up is critical for continued growth in China."With the exception of Honda, Japanese automakers were relative latecomers to the game in China. Now it looks as if they have aspirations to dominate.单词:sedan:私家轿车joint venture:合资luxury:豪华,奢贵high-end:高端start off with:从…开始,用…开始dealership:代理权,经销权retail price:零售价sticker prices:价目表价格hybrid-engine:混合动力型press conference:记者招待会注释:Honda (HMC):日本汽车制造商本田汽车(Honda Motor Co., HMC)Toyota Motor (TM):日本汽车制造商丰田汽车Nissan (NSANY):日本汽车制造商日产汽车,也叫尼桑。
大学英语四级阅读题段落匹配练习题
大学英语四级阅读题段落匹配练习题难点:1、顺序原则被打乱2、题目本身涉及长难句3、定位词不明显4、对应数量关系不唯一做题步骤:1、先题后文2、逐段做题3、拒绝投机取巧2014 -646.Authors still published in printed versions will be considered important ones.47.Some people are still in favor of printed books because of the sense of touch they can provide.48.The radio business has changed greatly and now attracts more listeners.49.Contrary to many peoples prediction of its death.the film industry survived.50.Remarkable changes have taken place in the book business.51.Old technology sometimes continues to exist because of its reliability.52.The increase of e-book sales will force the book business to make changes not seen for centuries.53.A new technology is unlikely to take the place of an old one without a clear advantage.54.Paperbacks of popular literature are more likely to be replaced by e-books.55.A house with a fireplace has a stronger appeal to buyers.2013-1246.Caplan suggests that kids who dont love school go to work.47.An increasing number of families spend more money on houses in a good school district..48.Subsidized loans to college students are a huge waste of money. according to one economist.49.More and more kids find they fare worse with a college diploma.50.For those who are not prepared for higher education.going to college is not worth it.51.Over the years the cost of a college education has increased almost by 100%.52.A law passed recently allows many students to pay no more than one tenth of their income for their college loans.53.Middle-class Americans have highly valued a good education.54.More kids should be encouraged to participate in programs where they can learn not only job skills but also social skills.55.Over fifty percent of recent college graduates remain unemployed or unable to find a suitable job.2013-12 The rise of the sharing economyA)Last night 40.000 people rented accommodation from a service that offers 250.000 rooms in 30.000 cities in 192 countries.They chose their rooms and paid foreverything online.But their beds were provided by private individuals.rather than ahotel chain.Hosts and guests were matched up by Airbnb.a firm based in SanFrancisco.Since its launch in 2008 more than 4 million people have used it—2.5million of them in 2012 alone.It is the most prominent example of a huge new“sharing economy” . in which people rent beds. cars. boats and other assets directlyfrom each other.co-ordinated via the internet.B)You might think this is no different from running a bed-and-breakfast(家庭旅店).owning a timeshare(分时度假房)or participating in a car pool.But technologyhas reduced transaction costs.making sharing assets cheaper and easier than ever—and therefore possible on a much larger scale.The big change is the availability ofmore data about people and things.which allows physical assets to be divided andconsumed as services.Before the internet.renting a surfboard.a power tool or aparking space from someone else was feasible.but was usually more trouble than itwas worth. Now websites such as Airbnb.RelayRides and SnapGoods match upowners and renters;smartphones with GPS let people see where the nearest rentablecar is parked;social networks provide a way to check up on people and build trust;and online payment systems handle the billing.Whats mine is yours.for a feeC)Just as peer-to-peer businesses like eBay allow anyone to become a retailer.sharing sites let individuals act as an ad hoc(临时的)taxi service.car-hire firm or boutiquehotel(精品酒店)as and when it suits them.Just go online or download an app.Themodel works for items that are expensive to buy and are widely owned by peoplewho do not make full use of them. Bedrooms and cars are the most obviousexamples.but you can also rent camping spaces in Sweden.fields in Australia andwashing machines in France. As advocates of the sharing economy like to putit.access trumps(胜过)ownership.D)Rachel Botsman.the author of a book on the subject.says the consumer peer-to-peer rental market alone is worth $ 26 billion.Broader definitions of the sharing economyinclude peer-to- peer lending or putting a solar panel on your roof and selling powerback to the grid(电网). And it is not just individuals;the web makes it easier forcompanies to rent out spare offices and idle machines.too.But the core of the sharingeconomy is people renting things from each other.E)Such “collaborative(合作的)consumption”is a good thing for several reasons.Owners make money from underused assets.Airbnb says hosts in SanFrancisco who rent out their homes do so for an average of 58 nights a year.making$ 9.300.Car owners who rent their vehicles to others using RelayRides make anaverage of $ 250 a month;some make more than $ 1.000. Renters.meanwhile.payless than they would if they bought the item themselves.or turned to a traditionalprovider such as a hotel or car-hire firm.And there are environmental benefits. too:renting a car when you need it.rather than owning one.means fewer cars are requiredand fewer resources must be devoted to making them.F)For sociable souls. meeting new people by staying in their homes is part of the charm.Curmudgeons(倔脾气的人)who imagine that every renter is a murderer can stillstay at conventional hotels.For others. the web fosters trust.As well as thebackground checks carried out by platform owners.online reviews and ratings areusually posted by both parties to each transaction.which makes it easy to spot baddrivers.bathrobe-thieves and surfboard-wreckers. By using Facebook and othersocial networks. participants can check each other out and identify friends(or friends of friends)in common.An Airbnb user had her apartment trashed in 2011.Butthe remarkable thing is how well the system usually works.Peering into the futureG)The sharing economy is a little like online shopping. which started in America 15 years ago.At first.people were worried about security.But having made a successfulpurchase from.say.Amazon.they felt safe buying ing Airbnbor a car-hire service for the first time encourages people to try otherofferings.Next.consider eBay.Having started out as a peer-to-peer marketplace. it isnow dominated by professional “power sellers”(many of whom started out asordinary eBay users).The same may happen with the sharing economy.which alsoprovides new opportunities for enterprise. Some people have bought cars solely torent them out.for example.H)Existing rental businesses are getting involved too. Avis.a car-hire firm.has a share ina sharing rival. So do GM and Daimler. two carmakers. In future. companies maydevelop hybrid(混合的)models. listing excess capacity(whether vehicles.equipment or office space)on peer-to-peer rental sites.In the past.new ways of doingthings online have not displaced the old ways entirely.But they have often changedthem.Just as internet shopping forced Wal-mart and Tesco to adapt. so online sharingwill shake up transport. tourism. equipment-hire and more.I)The main worry is regulatory uncertainty. Will room-renters be subject to hotel taxes.for example? In Amsterdam officials are using Airbnb listings to track downunlicensed hotels.In some American cities.peer-to-peer taxi services have beenbanned after lobbying by traditional taxi firms.The danger is that although somerules need to be updated to protect consumers from harm.existing rental businesseswill try to destroy competition. People who rent out rooms should pay tax.ofcourse.but they should not be regulated like a Ritz-Carlton hotel. The lighter rulesthat typically govern bed-and-breakfasts are more than adequate.J)The sharing economy is the latest example of the internets value to consumers.Thisemerging model is now big and disruptive(颠覆性的)enough for regulators andcompanies to have woken up to it.That is a sign of its immense potential.It is time tostart caring about sharing.46.Sharing items such as cars does good to the environment.47.Airbnbs success clearly illustrates the emergence of a huge sharing economy.48.The major concern about the sharing economy is how the government regulates it.49.The most frequently shared items are those expensive to buy but not fully used.50.The sharing economy has a promising future.51. Online sharing will change the way business is done in transportation. travel. rentals.etc.52.Airbnb is a website that enables owners and renters to complete transactions online.53.The sharing economy is likely to go the way of online shopping.54.One advantage of sharing is that owners earn money from renting out items not made full use of.55.Sharing appeals to the sociable in that they can meet new people.精讲精练2012-06Passage OneQuestions 57 to 61 are based on the following passage.In times of economic crisis. Americans turn to their families for support. If the Great Depression is any guide.we may see a drop in our skyhigh divorce rate.But this won't necessarily represent an increase in happy marriages. In the long run.the Depression weakened American families.and the current crisis will probably do the same.We tend to think of the Depression as a time when families pulled together to survive huge job losses.By 1932.when nearly one-quarter of the workforce was unemployed.the divorce rate had declined by around 25% from 1929.But this doesn't mean people were suddenly happier with their marriages.Rather.with incomes decreasing and insecure jobs.unhappy couples often couldn ' t afford to divorce.They feared neither spouse could manage alone.Today.given the job losses of the past year.fewer unhappy couples will risk starting separate households.Furthermore.the housing market meltdown will make it more difficult for them to finance their separations by selling their homes.After financial disasters family members also tend to do whatever they can to help each other and their communities.A 1940 book. The Unemployed Man and His Family. described a family in which the husband initially reacted to losing his job “with tireless search for work.”He was always active.looking for odd jobs to do.The problem is that such an impulse is hard to sustain Across the country.many similar families were unable to maintain the initial boost in morale(士气).For some.the hardships of life without steady work eventually overwhelmed their attempts to keep their families together. The divorce rate rose again during the rest of the decade as the recovery took hold.Millions of American families may now be in the initial stage of their responses to the current crisis.working together and supporting one another through the early months of unemployment.Today's economic crisis could well generate a similar number of couples whose relationships have been irreparably(无法弥补地)ruined.So it's only when the economy is healthy again that we'll begin to see just how many broken families have been created.注意:此部分试题请在答题卡 2 上作答。
不同品牌汽车在中国的市场占有率英语作文
不同品牌汽车在中国的市场占有率英语作文Market Share of Different Automakers in ChinaIn recent years, China has become the world's largest automotive market, attracting numerous international and domestic automakers. The competition in the Chinese auto industry is intense, with each brand striving to capture a larger market share. This essay aims to analyze the market占有率of different automakers in China.1. Volkswagen GroupVolkswagen Group has been the leading automaker in China for several years. The company's market share in China is around 18-20%, making it the most successful foreign automaker in the country. Volkswagen's popularity can be attributed to its diverse product range, including sedans, SUVs, and luxury vehicles. The brand's strong presence in both the mass-market and premium segments has enabled it to dominate the Chinese auto market.2. SAIC Motor CorporationSAIC Motor Corporation, one of China's leading domestic automakers, holds a market share of approximately 15-17%. The company has partnerships with international automakers such as General Motors and Volkswagen, which have helped it improve its product quality and technology. SAIC's own brands, including Roewe and MG, have also gained popularity among Chinese consumers,contributing to the company's significant market share.3. General MotorsGeneral Motors is another major player in the Chinese auto market, with a market share of around 13-15%. The company offers a wide range of vehicles, from affordable sedans to luxury SUVs. GM's strong presence in China is mainly due to its successful partnership with SAIC Motor Corporation. The Chevrolet, Buick, and Cadillac brands have found a considerable customer base in China, driving the company's growth.4. Honda Motor Co., Ltd.Honda Motor Co., Ltd. has a market share of approximately 7-9% in China. The Japanese automaker is well-known for its fuel-efficient and reliable vehicles. Honda's popularity in China can be attributed to its strong lineup of sedans and SUVs, including the Honda Accord, Civic, and CR-V. The company's commitment to local production and continuous expansion of its product range have contributed to its growing market share in China.5. Toyota Motor CorporationToyota Motor Corporation holds a market share of around 6-8% in China. The Japanese automaker is recognized for its advanced technologies and environmentally friendly vehicles. T oyota's offerings in China include a diverse range of models, such as the Camry, Corolla, and RAV4. The company's focus on hybrid vehicles and its efforts to localizeproduction have helped it gain a significant presence in the Chinese auto market.ConclusionThe Chinese auto market is highly competitive, with several automakers vying for market share. Volkswagen Group, SAIC Motor Corporation, General Motors, Honda, and Toyota have emerged as the leading players in the industry. These companies' success can be attributed to their diverse product portfolios, strategic partnerships, and continuous efforts to meet the evolving demands of Chinese consumers. As the Chinese auto market continues to grow, automakers will need to innovate and adapt to remain competitive and increase their market share.。
大学英语作文中国私家车
大学英语作文中国私家车Private cars have become increasingly prevalent in China over the past few decades, symbolizing the country's rapid economic growth and rising living standards. However, this surge in private car ownership has brought about a series of challenges.One major issue is the exacerbation of traffic congestion in urban areas. With more cars on the road, traffic jams have become a daily occurrence, leading to increased travel times and air pollution. The government has implemented measures such as license plate lotteries and restrictions on car usage to address this problem.Another concern is the environmental impact of the growing number of private cars. Increased emissions from vehicles contribute significantly to air pollution, affecting public health and the quality of life. In response, there has been a push towards promoting electric vehicles and improving public transportation to reduce reliance on private cars.Furthermore, the rise in private car ownership has strained parking facilities in cities, leading to a shortage of parking spaces and illegal parking. This notonly creates inconvenience for residents but also poses safety hazards and hampers emergency response efforts.In conclusion, while private cars offer convenience and represent progress, their unchecked growth poses challenges that need to be addressed. Sustainable urban planning, investment in public transportation, and promoting eco-friendly alternatives are crucial steps towards mitigating the negative impacts of private car ownership in China.中文翻译:在过去几十年里,私家车在中国变得越来越普及,象征着国家经济快速增长和生活水平提高。
中国制造汽车英文作文
中国制造汽车英文作文英文:China has become one of the world's largest automobile manufacturers. The "Made in China" label is now commonly seen on cars sold globally. As a Chinese person, I am proud of our country's achievements in the automobile industry.One of the reasons why China has become a major player in the automobile industry is due to its low labor costs. Chinese workers are willing to work for lower wages compared to their counterparts in other countries. This has attracted many automobile manufacturers to set up factories in China.Another reason is the government's support for the industry. The Chinese government has provided subsidies and tax breaks to automobile manufacturers, which has helped them to expand their production capacity and improve their technology.However, there are also challenges facing the Chinese automobile industry. One of them is the lack of innovation. Many Chinese automobile manufacturers still rely on copying foreign designs rather than coming up with their own unique designs. This has resulted in a lack of creativity and originality in the industry.中文:中国已经成为世界上最大的汽车制造国之一。
买房送车税务处理流程
买房送车税务处理流程英文回答:Tax Implications of Receiving a Car When Purchasing a House.When purchasing a house, it is important to be aware of the tax implications of receiving a car as a gift or incentive. The Internal Revenue Service (IRS) considers the value of the car to be taxable income, and it must be reported on your tax return. The amount of tax you owe will depend on your income and other factors.There are two main types of taxes that may apply to the value of the car:Income tax: This is the tax you pay on your taxable income, which includes the value of the car. The amount of income tax you owe will depend on your tax bracket.Capital gains tax: This is the tax you pay on theprofit you make when you sell an asset, such as a car. If you sell the car for more than you paid for it, you willowe capital gains tax on the profit.In addition to income and capital gains tax, you mayalso owe state and local taxes on the value of the car. The amount of tax you owe will vary depending on the laws in your state and locality.It is important to note that the tax implications of receiving a car when purchasing a house can vary depending on the specific circumstances of the transaction. It is advisable to consult with a tax professional to determinethe exact tax implications in your particular case.Steps to Report the Value of the Car on Your Tax Return.If you receive a car as a gift or incentive when purchasing a house, you must report the value of the car on your tax return. The following steps will help you reportthe value of the car:1. Determine the fair market value of the car. This is the price the car would sell for in the open market. You can use a car valuation website or consult with a car dealer to determine the fair market value.2. Report the value of the car on your tax return. The value of the car should be reported on line 21 of the Form 1040.3. Pay the taxes due. You will need to pay income tax and any other applicable taxes on the value of the car.中文回答:购房赠送汽车的税务处理流程。
图表英语作文中国每千户家庭拥有的汽车数量
图表英语作文中国每千户家庭拥有的汽车数量Directions:Write an essay based on the following chart in your writing,you should1)interpret the chart,and2)give your commentsYou should write about150words.中国每千户家庭拥有汽车数量参考范文:The figures in the above column chart indicate the stable increase of private cars from1980to2010.As is shown in the chart,there were five families in every thousand possessing a private car in1980.During the next thirty years,the number was rising all the time.Itwent up to40in2000,and in2010,there were70 private cars in every1,000families.There are a good many factors for this increasing tendency and the main reasons could be concluded as follows.To begin with,with the speedy development of economy and the increase in people’s income,a large number of families could afford the car.In addition,a great many Chinese cities such as Beijing and Shanghai are being extended with high speed and many people’s houses are far from their work places. To them,owning a private car could save time and bring a lot of conveniences.Finally,with the development of the high way,the transportation is greatly improved,which creates the fine condition for the drivers,encouraging a lot of people to buy a car belonged to his or her own.From the discussion above,we can conclude that families in mounting numbers will own private cars,and a private car will become a common household transportation tool,just like the bicycle today.参考译文上述图表中的数字显示了从1980年到2010年私家车的增长情况。
2011年国产汽车市场考研英语
2011年国产汽车市场考研英语In recent years, the Chinese automobile industry has experienced rapid growth and development. In 2011, the domestic car market in China showed promising prospects and achieved significant milestones.First and foremost, 2011 witnessed a considerable increase in the production and sales of domestic automobiles. According to statistics, the production of Chinese cars reached a record high of 18.4 million units, accounting for more than 28% of the global automobile production. The sales volume also exceeded 18 million units, making China the largest car market in the world for the third consecutive year.This growth can be attributed to several factors. One key factor is the rising income levels and improved living standards of Chinese consumers. With more disposable income, people are more willing to invest in purchasing cars. Additionally, the government's policy to promote domestic consumption and stimulate economic growth has also played a significant role in boosting the automobile market.Another notable trend in the Chinese car market in 2011 wasthe increasing popularity of electric vehicles (EVs) and new energy vehicles (NEVs). The government has been actively promoting the development and adoption of these eco-friendly vehicles to reduce pollution and dependence on fossil fuels. As a result, the production and sales of EVs and NEVs saw a substantial increase in 2011, with major domestic automakers investing heavily in research and development in this area.Furthermore, Chinese automakers have made great strides in terms of technological innovation and product quality. In the past, Chinese cars were often criticized for their low quality and lack of competitiveness. However, in 2011, domestic brands such as Geely, BYD, and Great Wall Motors made significant improvements in their product design, performance, and safety features. As a result, Chinese consumers' perception of domestic cars began to change, and there was a growing preference for homegrown brands.In addition to the domestic market, Chinese automakers also made efforts to expand their presence in international markets. In 2011, Chinese brands exported more than 800,000 vehicles to overseas markets, a significant increasecompared to previous years. This indicates that Chinese cars are gaining recognition and acceptance in the global arena.Despite the remarkable achievements, challenges and opportunities coexisted in the Chinese car market in 2011. On the one hand, the rapid growth of the automobile industry has put pressure on energy resources, environmental protection, and urban transportation infrastructure. On the other hand, it has also created enormous business opportunities and employment prospects.In conclusion, the Chinese domestic car market in 2011 experienced remarkable growth and achieved significant milestones. The increase in production and sales, the rise of electric and new energy vehicles, improvements in product quality, and the expansion into international markets all contributed to the success of the Chinese automobile industry. However, it is crucial for the industry to address challenges and seize opportunities to ensure sustainable development in the future.。
关于中国城市实施汽车限购政策的英语作文
关于中国城市实施汽车限购政策的英语作文The Implementation of Car Purchase Restriction Policy in Chinese CitiesIn recent years, due to the rapid increase in the number of vehicles and the serious problem of traffic congestion and air pollution in major cities in China, the government has implemented a series of measures to limit the purchase and use of cars, one of which is the car purchase restriction policy.The car purchase restriction policy restricts the purchase of new cars by limiting the number of license plates issued each month or year in a city. The purpose of this policy is to control the growth rate of vehicles, reduce traffic congestion, improve air quality, and promote the development of public transportation.The car purchase restriction policy has been implemented in several major cities such as Beijing, Shanghai, Guangzhou, and Shenzhen. In Beijing, for example, residents can only purchase cars through a lottery system or auction, and the number of license plates issued each month is limited. In Shanghai, the government has adopted a quota system based on a lottery and auction to limit the number of new cars on the road. InGuangzhou and Shenzhen, the government has also implemented similar measures to control the growth of vehicles.The implementation of the car purchase restriction policy has had both positive and negative effects. On the positive side, the policy has effectively reduced the growth rate of vehicles, alleviated traffic congestion, and improved air quality in major cities. It has also promoted the development of public transportation and encouraged people to use more environmentally friendly modes of transport such as bicycles and electric vehicles.However, there are also some negative effects of the car purchase restriction policy. One of the main criticisms is that the policy is unfair to people who need a car for work or family reasons. It also limits consumer choice and affects the development of the automobile industry. In addition, some critics argue that the policy has led to a black market for license plates and increased the cost of owning a car.In conclusion, the car purchase restriction policy is a necessary measure to control the growth of vehicles, reduce traffic congestion, and improve air quality in major cities in China. However, it is important for the government to consider the needs of residents and make adjustments to the policy to ensurefairness and efficiency. The government should also promote the development of public transportation and encourage the use of more environmentally friendly modes of transport to achieve sustainable urban development.In the future, the Chinese government should continue to improve the car purchase restriction policy and explore new measures to address the challenges of urban transportation and environmental protection. By promoting sustainable urban development and smart transportation systems, China can create a greener, cleaner, and more livable environment for its citizens.。
丝绸之路考试作文英语题
丝绸之路考试作文英语题一、题目。
1. Write an essay about the historical significance of the Silk Road. (150 - 200 words)解析。
- 思路:首先要明确丝绸之路在历史上连接东西方的重要性,如贸易往来(促进商品交换,像丝绸、香料等的流通)、文化交流(不同文化之间的传播,如宗教、艺术等)、技术传播(造纸术等技术的西传)等方面。
- 示例:The Silk Road has great historical significance. It was acrucial trade route connecting the East and the West. Merchants traded silk, spices, porcelain and other goods along this road. This trade not only brought economic prosperity to the regions involved but also promoted cultural exchanges. For example, Buddhism spread from India to Chinathrough the Silk Road. Moreover, technologies like papermaking were introduced to the West, which had a profound impact on the development of world civilization.2. Describe the Silk Road as a bridge for cultural exchange. (120 - 180 words)解析。
- 思路:阐述丝绸之路如何成为文化交流的桥梁,可提及不同地区的文化元素在丝绸之路上的传播,如音乐、舞蹈、文学、建筑风格等的相互影响。
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Car taxes in China 中国车税
Taking another road
China finds a way to cut car imports without offending the WTO
中国正在寻求一种方法在不违背世贸组织的前提全下去削减汽车进口。
LESS than a month after losing its first legal dispute with the World 在输了和世贸组织的的第一场法律纠纷的一个月内,
Trade Organisation (WTO), China has introduced a new tax that will
中国出台了一项新的税收政策,以达到多它原本想要的结果,只是通过另外一种方式。
achieve much of what it originally wanted, only by another route. Moreover, it is a “green” tax. Who could object to that?
另外,这是一项主张保护环境的税收,谁能够反对它呢?
For the past few years China has imposed a special 25% tariff on
在过去的几年,中国对进口汽车产品强制征收专门的25%的关税,而不是平常的10%
imported car parts, rather than the usual 10%, if the parts made up 如果这部分占据了超过车辆价值的一半(进口的全新汽车也要服从25%的关税) more than half of the value of a vehicle. (Imported new cars are also subject to a 25% tariff.) This was to encourage foreign carmakers to 这项政策就鼓励外国汽车制造商去采用更多的当地的供应商并且减少进口。
use more local suppliers and reduce imports. But America, the
但是美国,欧盟以及加拿大坚决主张这项关税违反了世贸规则。
European Union and Canada argued that the tariff was against WTO rules. In July the WTO, based in Geneva, agreed.
7月,世贸组织在日内瓦同意了他们的主张。
China may yet appeal. In the meantime, the government has found
中国还可能会上诉。
同时,政府已经找到了另外一种方式去减少大批的昂贵的汽车进口。
another way to reduce the flow of expensive automotive imports. On Augu st 13th the government announced a new “green” tax that will 在8月13号,政府宣布了一项项新的环保税收,它将在9月1号生效。
come into effect on September 1st. The new tax is meant to reduce 这项新的税收就是为了减少化石燃料的消耗和抵制污染。
fuel consumption and fight pollution. Rather than further raising the tax on fuel, which increased by almost 20% in June, the government 6月,政府与其进一步提高几乎20%的燃料税,不如向耗油车征税。
巧合的是,大部分的这种车都是外国制造的。
is taxing gas-guzzling cars. By an amazing coincidence, most such cars are foreign-made.
Cars with engine capacities larger than 4.1 litres will now incur a 40%
汽车发动机排量大于4.1升现在将要遭受40%的营业税——两倍于之前的水平。
sales tax—twice the previous level. Cars with engines between 3 and 4.1 litres will be taxed at 25%, up from 15%. The tax on the smallest
汽车发动机排量在3和4.1升之间将会收税从15%涨到25%,汽车发动机排量小于一升的,税收将从3%降到1%。
cars, with engines smaller than 1 litre, will fall from 3% to 1%. The 8% and 10% taxes on other cars will not change.
对于其他车辆的8%和10%的税将不会改变。
The government says the new tax will encourage a shift to more fuel-efficient cars. It will also help Chinese carmakers, as they tend to
政府声称这项新的税收政策想会鼓励向燃料消耗低的汽车方向转变,因为他们想让汽车发动机排量低于2.5升。
生产大部分的大排量的外国汽车制造商将会受损失。
make cars with engines smaller than 2.5 litres. Foreign carmakers, which make most of the cars with larger engines, will suffer. Imported large-engine cars achieved record sales-growth in the first half of 2008, increasing by 26%, to 80,700 units. Imports of cars with 3-litre engines grew by more than 50%, and imports of sport-utility vehicles were up 79%.
进口大型发动机汽车达到创纪录的销售增长在2008 年的上半年,增长达到了了26%,80,700 辆。
3升排量的进口汽车增长也超过了50%,并且进口越野车也上涨了79%。
But there were signs of a slowdown even before the new tax.
甚至在这个新的税收政策之前就有一些增长放缓的迹象。
Although the Chinese car market bucked the global trend in the first half, higher fuel costs and tumbling stockmarkets are now putting buyers off.
尽管中国汽车市场在今年上半年全球逆势,但燃料成本上涨和股市震荡现在促使买家推迟购车。
Overall sales are still expected to rise this year by 8-10%, but this is half the level predicted at the start of the year, and far less than struggling foreign carmakers were hoping for.
全球销量今年仍然有望上涨8%-10%,但这会是今年开始预测的水平的一半并且远低于外国汽车制造商希望的。
China’s new tax is canny. It cuts fuel use, reduces imports, benefits local carmakers and may help to improve air quality. It also prevents any more pesky calls from Geneva.
中国的新的税收政策是精明的。
它削减了燃料的消耗,减少了进口,有益于本地汽车制造商并且有助于提升空气质量。
它还能防止从日内瓦发出任何更多麻烦的调用。