时间:2018-12-25 作者:英语课 分类:公务员口语


英语课

Taxation 1 and Annual Check


Dialogue 1


-How is a fiscal 2 year calculated?


-From January to December 31,in the Gregorian calendar.


-Is the profit net after paying the income tax?


-Not exactly.It also includes the reserve fund,reward to workers and welfare fund.


-What kind of language should be used for accounting 3 statements?


-In Chinese.Those written in foreign languages should also be translated into Chinese.


-May our own accountant clear the accounting statements?


-You'd invite a Chinese certified 4 accountant to check them and present a report.


Dialogue 2


-We want to know something more about paying taxes.


-Foreign companies should pay taxes according to Chinese laws and regulations.Employees in foreign companies also have to pay income tax.


-Which part is tax-free?


-Some imported goods are tax-free,such as the machinery 5 and equipment used as investing capitals and the raw materials imported for producing export products.


-Oh,I see.Thank you very much.


-It's my pleasure.


Dialogue 3


-Could our company receive and spend foreign exchange freely?


-First,you have to open an account in a bank that deals in foreign exchange business in China.The bank would supervise the receipts and expenditures 6.


-Can we change foreign exchanges for selling our products in China?


-If we're in urgent need of them that can also subsitute import products,you can change foreign exchange with approval after Chinese foreign exchange authorities.


-How about foreign workers' foreign exchange income?


-After paying the income tax according to Chinese laws,foreign workers' income can be remitted 7 freely.


Dialogue 4


-We're willing to cooperate with the government,but we have to be inspected by seven or eight government departments at the very beginning of the year.We really can't afford it.


-We understand.To further improve the investment environment and relieve the enterprises'burden,we've decided 8 to carry on a combined annual inspection 9.


-That's wonderful.Does it include the Customs Department?


-The Customs will participate in it next year.Before that,the Customs annual inspection should be conducted according to the current regulations.


-I see.We'll try our best to cooperate with you.


-Thank you.


Dialogue 5


-You'd be clear that the period of annual inspection dates from Jan.1st to Apr.30th.The inspection document should be submitted the responsible institutions before Mar 10.15th.


-Yes,we know.But last year our company's personnel change was so great that we could not prepare relative document in time.Now the inspection time is over,what should we do?


-This is really a headache.Usually the enterprises without being inspected would be criculated to all relative departments.


-Please do not.Our company has got a good reputation and achievement since being founded,and we're a big tax-payer in the city.Moreover,we're late only for three days.


-All right.I'll try to help you.


-You're very kind.Thank you very much.


-But be sure to be on time next time.


-We will.


Dialogue 6


-Please submit your inspection report,your license 11 duplicate,balance sheet,profit and loss account and audit 12 report.


-Here they are.We've made them in order.


-Why is the name you used not consistent with the approved name?


-Because we've just changed the name of our company and haven't registered in your document.


-Then you must register it in our department within 10 days.Otherwise,you'll be fined RMB 10,000~100,000.


-We'll do that immediately.Are other documents OK?


-We have to check them further.



1 taxation
n.征税,税收,税金
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
2 fiscal
adj.财政的,会计的,国库的,国库岁入的
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
  • The government has two basic strategies of fiscal policy available.政府有两个可行的财政政策基本战略。
3 accounting
n.会计,会计学,借贷对照表
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
4 certified
a.经证明合格的;具有证明文件的
  • Doctors certified him as insane. 医生证明他精神失常。
  • The planes were certified airworthy. 飞机被证明适于航行。
5 machinery
n.(总称)机械,机器;机构
  • Has the machinery been put up ready for the broadcast?广播器材安装完毕了吗?
  • Machinery ought to be well maintained all the time.机器应该随时注意维护。
6 expenditures
n.花费( expenditure的名词复数 );使用;(尤指金钱的)支出额;(精力、时间、材料等的)耗费
  • We have overspent.We'll have to let up our expenditures next month. 我们已经超支了,下个月一定得节约开支。 来自《简明英汉词典》
  • The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。 来自《简明英汉词典》
7 remitted
v.免除(债务),宽恕( remit的过去式和过去分词 );使某事缓和;寄回,传送
  • She has had part of her sentence remitted. 她被免去部分刑期。 来自《简明英汉词典》
  • The fever has remitted. 退烧了。 来自《现代英汉综合大词典》
8 decided
adj.决定了的,坚决的;明显的,明确的
  • This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
  • There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。
9 inspection
n.检查,审查,检阅
  • On random inspection the meat was found to be bad.经抽查,发现肉变质了。
  • The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。
10 mar
vt.破坏,毁坏,弄糟
  • It was not the custom for elderly people to mar the picnics with their presence.大人们照例不参加这样的野餐以免扫兴。
  • Such a marriage might mar your career.这样的婚姻说不定会毁了你的一生。
11 license
n.执照,许可证,特许;v.许可,特许
  • The foreign guest has a license on the person.这个外国客人随身携带执照。
  • The driver was arrested for having false license plates on his car.司机由于使用假车牌而被捕。
12 audit
v.审计;查帐;核对;旁听
  • Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核,以确保其真实无误。
  • As usual,the yearly audit will take place in December.跟往常一样,年度审计将在十二月份进行。
标签: 公务员 口语
学英语单词
A lot Much water has gone under the bridges since.
All good things must come to an end
articulus tibiofibularis
Awash River
Bandtooth
Bowen, Elizabeth Dorothea Cole
brain waves
brownification
charged particle scintillation spectrometer
chemical grouting
Chennault
china pt.
Condemnation of Ship
coupling cable
daphene
deep cervical vein
defecation
dimethyl amination
disk-grinder and sifter combined unit
DLAM
Dolomiaea scabrida
ensained
epicholesterol
factor ... in
family Terebellidae
fincannon
first molar teeth
French ultramarine
garden hedge
goat-keepers
Guerin's valve
guiding clearance
half-hour rating
Hampson unit
have the nerve to do sth
inlet duct
International Council of Cruise Lines
liaisoning
linny
make dead
male urethrography
mathiglin
mauretanias
maxmins
meadow beauties
metastable steam
motor scraper
myurocloda concinna (wils) besch.
nanosomia lymphatica
no result
Oktaverine
oleum iodisatum
Omaruru
on-all
operating ship speed
overcommunicating
pack tents
paddle-type agitator
parge coat
pars intermedia hypophyseos
passenger-cargo ship
penetration printing
pepper-mills
planarity
Plexus hepaticus
plug - in
plug-in fuse
positionalities
program development tools
pyche
Pyrularia pubera
radio field intensity
recommendable
renewal of bill
rips apart
rules of forum
safe net
scobell
screwloose
selfcentering
shortias
slugging tablet making
smirnov tests
snap bean
songshrike
space camera
spherulitic graphite
stemonaria pilosa
stuprate
sunscreening
temporal spirit
three-dimensional sonar
transvaalite
tuber mycorrhiza
unmanured plot
VAB
Vestalia
VR goggles
Weiss's stain
wet surface
yellow precipitate
Zund-Burguet apparatus