大学英语自学教程上UNIT2

[00:02.39]第二单元   课文A
[00:04.78]Taxes,Taxes,and More Taxes
[00:07.31]税、税、没完没了的税
[00:09.85]Americans often say that them are only two things a person
[00:13.27]一个人一生中只有两件事
[00:16.69]can be sure of in life death and taxes.
[00:19.67]可以肯定会发生：死亡和纳税。
[00:22.65]Americans do not have a comer on the "death" market,
[00:25.63]美国人并不垄断“死亡”市场，
[00:28.60]but many people feel that the United States
[00:31.58]但许多人感到，美国却以最重的赋税
[00:34.56]leads the world with the worst taxes.
[00:37.43]在世界上名列前茅。
[00:40.31]Taxes consist of the money which people pay to support their government.
[00:44.54]税是人们为支持政府所支付的金钱。
[00:48.77]There are generally three levels of government in the United States:
[00:52.35]在美国，政府大致分三级：
[00:55.93]federal,state,and city; there fore,there are three types of taxes.
[01:00.06]联邦政府、州政府和市政府；因此美国有三类税。
[01:04.18]Salaried people who earn more than a few thousand dollars
[01:07.11]收入数千美元的工薪人员
[01:10.03]must pay a certain percentage of their salaries to the federal government.
[01:13.72]必须按工资的一定比例向联邦政府交税。
[01:17.40]The percentage varies from person to person.
[01:20.03]这个比例因人而异，
[01:22.65]It depends on their salaries.
[01:24.88]视工资数额而定。
[01:27.12]The federal government has a graduated income tax,
[01:29.99]联邦政府实行累进税制，
[01:32.87]that is,the percentage of the tax (14 to 70 percent)
[01:36.65]一般为14%—70%。
[01:40.44]increases as a person's income increases.
[01:43.31]即纳税比例随个人收入的增加
[01:46.19]With the high cost of taxes,
[01:48.77]由于赋税很重，
[01:51.36]people are not very happy on April 15,when the federal taxes are due.
[01:55.24]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。
[01:59.12]The second tax is for the state government:
[02:01.69]第二类税是州政府税，
[02:04.26]New York,California,North Dakota,or any of the other forty-seven states.
[02:08.60]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。
[02:12.94]Some states have an income tax similar to that of the federal government.
[02:16.87]有些州征收个人所得税的办法与联邦政府的办法相似。
[02:20.80]Of course,the Fercentage for the state tax is lower.
[02:23.88]当然州政府的征税比例要低些。
[02:26.96]Other states have a sales tax,
[02:29.45]有些州征收销售税，
[02:31.93]which is a percentage charged to any item which you buy in that state.
[02:35.56]也就是对你在该州购买的任何商品征收一定比例的税。
[02:39.19]For example,
[02:40.72]比如，
[02:42.25]a person might want to buy a packet of cigarettes for twenty-five cents.
[02:45.88]某人想要习25美分一包的香烟。
[02:49.51]If there is a sales tax of eight percent in that state,
[02:53.19]如果该州的销售税率为8%，
[02:56.88]then the cost of the cigarettes is twenty-seven cents.
[03:00.21]那么买一包香烟实际要支付27美分。
[03:03.54]This figure includes the sales tax.
[03:06.36]27美分中包括了销售税。
[03:09.18]Some states use income tax in addition to sales tax to raise their revenues 1.
[03:13.36]还有些州为了增加收入，既征收销售税又征收个人所得税。
[03:17.54]The state tax laws are diverse and confusing.
[03:20.57]各州的税收法很不一样，非常混乱。
[03:23.60]The third tax is for the city.
[03:25.92]第三类税是市政府税。
[03:28.25]This tax comes in two forms:
[03:30.73]市政府税分两种：
[03:33.21]property tax (people who own a home have to pay taxes on it)
[03:37.23]财产税（例如拥有房产的人应缴纳房产税）
[03:41.26]and excise 2 tax,which is charged on cms in a city.
[03:45.03]和执照税（例如对城市里的汽车所征收的税）。
[03:48.81]The cities use these funds for education,police and fire departments,
[03:52.67]城市将这些资金用于教育、公安和消防部门
[03:56.54]public works and municipal 3 buildings.
[03:59.22]以及市征工程和建筑。
[04:01.89]Since Americans pay such high taxes,
[04:04.68]由于赋税重，
[04:07.46]they often feel that they are working one day each week just to pay their taxes.
[04:11.53]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。 [04:15.61]People always complain about taxes.
[04:18.13]人们对征税总是怨声载道，
[04:20.65]They often protest that the government uses their tax dollars in the wrong way.
[04:24.63]常常抗议政府使用税款不当。
[04:28.62]They say that it spends too much on useless and impractical 4 programs.
[04:33.33]他们说，政府有些花钱很多的项目不切实际、毫无用处。
[04:38.05]Although Americans have different views on many issues,
[04:41.03]美国人虽说在许多问题上观点不同，
[04:44.00]they tend to agree on one subject: taxes are too high.
[04:47.39]但在一个问题上似乎是一致的，即征税太高。
[04:50.77]Text B
[04:52.24]课文B
[04:53.72]Advertising 5[04:55.16]广告
[04:56.59]Advertising is only part of the total sales effort,
[04:59.17]广告仅是整个促销活动的一部分，
[05:01.74] but it is the part that attracts the most attention.
[05:04.07]但它是最引人注目的一部分。
[05:06.39]This is natural enough
[05:08.08]这很自然，
[05:09.76] because advertising is designed for just that purpose.
[05:12.58]因为广告制作的目的就在于此。
[05:15.40]In newspapers,in magazines,in the mail,on radio and television,
[05:19.19]通过报纸、杂志、邮件、广播与电视，
[05:22.98]we constantly see and hear
[05:24.81]我们不断地看到和听到
[05:26.64]the messages for hundreds of different products and services.
[05:29.46]数以百计的不同产品与服务的信息。
[05:32.28]For the most part,
[05:33.71]劝说我们购买和享受的
[05:35.15]they are the kinds of things that we can be persuaded to buy
[05:37.78]多数是这样一些东西：
[05:40.40]--food and drinks,cars and television sets,furniture and clothing,
[05:43.78]食品、饮料、汽车、电视机、家具、服装
[05:47.17]travel and leisure time activities.
[05:49.35]以及旅游与休闲活动。
[05:51.53]The simplest kind of advertising is the classified ad.
[05:54.16]最简单的广告是分类广告。
[05:56.78]Every day the newspapers carry a few pages of these ads;
[05:59.71]报纸每天都刊登好几页这类广告
[06:02.63]in the large Sunday editions there may be several sections of them.
[06:05.61]某些报纸的星期日增版上可能有许多栏目的分类广告。
[06:08.59]A classified ad is usually only a few lines long.
[06:11.07]一条分类广告通常只有几行字，
[06:13.55]It is really a notice or announcement that something is available.
[06:16.44]实际上一个通知或通告，说明能够提供某种东西。
[06:19.32]Newspapers also carry a large amount of display advertising.
[06:22.35]报纸也刊登大量的醒目广告，
[06:25.38]Most of it is for stores or for various forms of entertainment.
[06:28.47]其中多数为商店广告或各种娱乐活动的广告。
[06:31.55]Newspapers generally reach an audience only in a limited area.
[06:34.53]报纸的读者通常受地区的限制。
[06:37.51]To bring their message to a larger audience,
[06:39.99]为了扩大读者的范围，
[06:42.47]many who want to put out their ads use national magazines.
[06:45.85]不少人利用全国性尽可能志做广告
[06:49.23]Many of the techniques of modem 6 adverrising were developed in magazine ads.
[06:52.77]人们在杂志广告中创造了许多现代化的广告技术。
[06:56.31]The use of bright colors,attractive pictures,
[06:59.19]采用鲜艳的色彩、迷人的画面、简短的文字说明
[07:02.06]and short messages is all characteristic of magazine ads.
[07:05.08]——这些都是杂志做广告的特点。
[07:08.09]The most important purpose is to catch the eye.
[07:10.37]其根本目的是引人注目。
[07:12.64]The message itself is usually short,
[07:14.82]文字部分一般很短，
[07:17.00]often no more than a slogan which the public identifies with the product.
[07:20.28]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。
[07:23.56]The same techniques have been carried over into television advertising.
[07:26.50]杂志的广告技术现在已被移用到电视中。
[07:29.44]Voices and music have been added to color and pictures
[07:32.01]色彩与画面配上解说与音乐，
[07:34.58] to catch the ear as well as the eye.
[07:36.76]既好看又动听。
[07:38.95]Television ads are short--usually only 15,30,or 60 seconds,
[07:43.07]电视广告时间委短，通常只有15秒、30秒或60秒钟，
[07:47.20]but they are repeated over and over again
[07:49.33]但它反复播放，
[07:51.46]so that the audience sees and hears them many times.
[07:53.94]可以使观众看许多遍。
[07:56.42]Commercial television has mixed entertainment and advertising. [07:59.39]商业电视把娱乐与广告混杂在一起。
[08:02.35]If you want the entertainment,
[08:04.04]你若要看娱乐节目，
[08:05.72]you have to put up with the advertising--
[08:07.64]就要耐着性子同时看广告，
[08:09.56]and millions of people want the entertainment.
[08:11.85]而千百万人都是想看娱乐节目的。
[08:14.13]The men and women in the sales department
[08:16.35]销售部的人员负责。
[08:18.57]are responsible for the company's advertising.
[08:20.65]公司的广告宣传
[08:22.73]They must decide on the audience they want to teach.
[08:24.91]他们要决定广告宣传的对象，
[08:27.09]They must also decide on the best way
[08:29.13]决定采用什么广告手段
[08:31.16]to get their message to their particular audience.
[08:33.29]使广告信息传播给特定的观众。
[08:35.42]They also make an estimate of the costs before management approves the plan.
[08:38.54]他们还要在管理部门审批广告计划之前估算广告费用。
[08:41.67]In most large companies
[08:43.40]多数大公司的
[08:45.14]management is directly involved in planning the advertising.
[08:48.01]管理人员都直接参与广告计划的制定。