大學(xué)英語(yǔ)自學(xué)教程 unit 02

[00:00.00]喜Unit 2 Text A [00:02.39]第二單元 課文A [00:04.78]Taxes,Taxes,and More Taxes [00:07.31]稅、稅、沒(méi)完沒(méi)了的稅 [00:09.85]Americans often say that them are only two things a person [00:13.27]一個(gè)人一生中只有兩件事 [00:16.69]can be sure of in life death and taxes. [00:19.67]可以肯定會(huì)發(fā)生：死亡和納稅。 [00:22.65]Americans do not have a comer on the "death" market, [00:25.63]美國(guó)人并不壟斷“死亡”市場(chǎng)， [00:28.60]but many people feel that the United States [00:31.58]但許多人感到，美國(guó)卻以最重的賦稅 [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]稅是人們?yōu)橹С终Ц兜慕疱X。 [00:48.77]There are generally three levels of government in the United States: [00:52.35]在美國(guó)，政府大致分三級(jí)： [00:55.93]federal,state,and city; there fore,there are three types of taxes. [01:00.06]聯(lián)邦政府、州政府和市政府；因此美國(guó)有三類稅。 [01:04.18]Salaried people who earn more than a few thousand dollars [01:07.11]收入數(shù)千美元的工薪人員 [01:10.03]must pay a certain percentage of their salaries to the federal government. [01:13.72]必須按工資的一定比例向聯(lián)邦政府交稅。 [01:17.40]The percentage varies from person to person. [01:20.03]這個(gè)比例因人而異， [01:22.65]It depends on their salaries. [01:24.88]視工資數(shù)額而定。 [01:27.12]The federal government has a graduated income tax, [01:29.99]聯(lián)邦政府實(shí)行累進(jìn)稅制， [01:32.87]that is,the percentage of the tax (14 to 70 percent) [01:36.65]一般為14%—70%。 [01:40.44]increases as a person's income increases. [01:43.31]即納稅比例隨個(gè)人收入的增加 [01:46.19]With the high cost of taxes, [01:48.77]由于賦稅很重， [01:51.36]people are not very happy on April 15,when the federal taxes are due. [01:55.24]每年4月臺(tái)票15日人們便不高興，因?yàn)檫@一天是繳納聯(lián)邦稅的日子。 [01:59.12]The second tax is for the state government: [02:01.69]第二類稅是州政府稅， [02:04.26]New York,California,North Dakota,or any of the other forty-seven states. [02:08.60]例如紐約、加里福尼亞、北達(dá)科他或其他47州中任何一州都要征收州政府稅。 [02:12.94]Some states have an income tax similar to that of the federal government. [02:16.87]有些州征收個(gè)人所得稅的辦法與聯(lián)邦政府的辦法相似。 [02:20.80]Of course,the Fercentage for the state tax is lower. [02:23.88]當(dāng)然州政府的征稅比例要低些。 [02:26.96]Other states have a sales tax, [02:29.45]有些州征收銷售稅， [02:31.93]which is a percentage charged to any item which you buy in that state. [02:35.56]也就是對(duì)你在該州購(gòu)買的任何商品征收一定比例的稅。 [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]某人想要習(xí)25美分一包的香煙。 [02:49.51]If there is a sales tax of eight percent in that state, [02:53.19]如果該州的銷售稅率為8%， [02:56.88]then the cost of the cigarettes is twenty-seven cents. [03:00.21]那么買一包香煙實(shí)際要支付27美分。 [03:03.54]This figure includes the sales tax. [03:06.36]27美分中包括了銷售稅。 [03:09.18]Some states use income tax in addition to sales tax to raise their revenues. [03:13.36]還有些州為了增加收入，既征收銷售稅又征收個(gè)人所得稅。 [03:17.54]The state tax laws are diverse and confusing. [03:20.57]各州的稅收法很不一樣，非常混亂。 [03:23.60]The third tax is for the city. [03:25.92]第三類稅是市政府稅。 [03:28.25]This tax comes in two forms: [03:30.73]市政府稅分兩種： [03:33.21]property tax (people who own a home have to pay taxes on it) [03:37.23]財(cái)產(chǎn)稅（例如擁有房產(chǎn)的人應(yīng)繳納房產(chǎn)稅） [03:41.26]and excise tax,which is charged on cms in a city. [03:45.03]和執(zhí)照稅（例如對(duì)城市里的汽車所征收的稅）。 [03:48.81]The cities use these funds for education,police and fire departments, [03:52.67]城市將這些資金用于教育、公安和消防部門 [03:56.54]public works and municipal 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]由于賦稅重， [04:07.46]they often feel that they are working one day each week just to pay their taxes. [04:11.53]美國(guó)人常常感到一個(gè)星期里有一天的時(shí)間是為了納稅而工作的。 [04:15.61]People always complain about taxes. [04:18.13]人們對(duì)征稅總是怨聲載道， [04:20.65]They often protest that the government uses their tax dollars in the wrong way. [04:24.63]常?？棺h政府使用稅款不當(dāng)。 [04:28.62]They say that it spends too much on useless and impractical programs. [04:33.33]他們說(shuō)，政府有些花錢很多的項(xiàng)目不切實(shí)際、毫無(wú)用處。 [04:38.05]Although Americans have different views on many issues, [04:41.03]美國(guó)人雖說(shuō)在許多問(wèn)題上觀點(diǎn)不同， [04:44.00]they tend to agree on one subject: taxes are too high. [04:47.39]但在一個(gè)問(wèn)題上似乎是一致的，即征稅太高。 [04:50.77]Text B [04:52.24]課文B [04:53.72]Advertising [04:55.16]廣告 [04:56.59]Advertising is only part of the total sales effort, [04:59.17]廣告僅是整個(gè)促銷活動(dòng)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]這很自然， [05:09.76] because advertising is designed for just that purpose. [05:12.58]因?yàn)閺V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]通過(guò)報(bào)紙、雜志、郵件、廣播與電視， [05:22.98]we constantly see and hear [05:24.81]我們不斷地看到和聽(tīng)到 [05:26.64]the messages for hundreds of different products and services. [05:29.46]數(shù)以百計(jì)的不同產(chǎn)品與服務(wù)的信息。 [05:32.28]For the most part, [05:33.71]勸說(shuō)我們購(gòu)買和享受的 [05:35.15]they are the kinds of things that we can be persuaded to buy [05:37.78]多數(shù)是這樣一些東西： [05:40.40]--food and drinks,cars and television sets,furniture and clothing, [05:43.78]食品、飲料、汽車、電視機(jī)、家具、服裝 [05:47.17]travel and leisure time activities. [05:49.35]以及旅游與休閑活動(dòng)。 [05:51.53]The simplest kind of advertising is the classified ad. [05:54.16]最簡(jiǎn)單的廣告是分類廣告。 [05:56.78]Every day the newspapers carry a few pages of these ads; [05:59.71]報(bào)紙每天都刊登好幾頁(yè)這類廣告 [06:02.63]in the large Sunday editions there may be several sections of them. [06:05.61]某些報(bào)紙的星期日增版上可能有許多欄目的分類廣告。 [06:08.59]A classified ad is usually only a few lines long. [06:11.07]一條分類廣告通常只有幾行字， [06:13.55]It is really a notice or announcement that something is available. [06:16.44]實(shí)際上一個(gè)通知或通告，說(shuō)明能夠提供某種東西。 [06:19.32]Newspapers also carry a large amount of display advertising. [06:22.35]報(bào)紙也刊登大量的醒目廣告， [06:25.38]Most of it is for stores or for various forms of entertainment. [06:28.47]其中多數(shù)為商店廣告或各種娛樂(lè)活動(dòng)的廣告。 [06:31.55]Newspapers generally reach an audience only in a limited area. [06:34.53]報(bào)紙的讀者通常受地區(qū)的限制。 [06:37.51]To bring their message to a larger audience, [06:39.99]為了擴(kuò)大讀者的范圍， [06:42.47]many who want to put out their ads use national magazines. [06:45.85]不少人利用全國(guó)性盡可能志做廣告 [06:49.23]Many of the techniques of modem adverrising were developed in magazine ads. [06:52.77]人們?cè)陔s志廣告中創(chuàng)造了許多現(xiàn)代化的廣告技術(shù)。 [06:56.31]The use of bright colors,attractive pictures, [06:59.19]采用鮮艷的色彩、迷人的畫(huà)面、簡(jiǎn)短的文字說(shuō)明 [07:02.06]and short messages is all characteristic of magazine ads. [07:05.08]——這些都是雜志做廣告的特點(diǎn)。 [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]常常只是一句廣告口號(hào)語(yǔ)，但它能使公眾聯(lián)想起有關(guān)的產(chǎn)品。 [07:23.56]The same techniques have been carried over into television advertising. [07:26.50]雜志的廣告技術(shù)現(xiàn)在已被移用到電視中。 [07:29.44]Voices and music have been added to color and pictures [07:32.01]色彩與畫(huà)面配上解說(shuō)與音樂(lè)， [07:34.58] to catch the ear as well as the eye. [07:36.76]既好看又動(dòng)聽(tīng)。 [07:38.95]Television ads are short--usually only 15,30,or 60 seconds, [07:43.07]電視廣告時(shí)間委短，通常只有15秒、30秒或60秒鐘， [07:47.20]but they are repeated over and over again [07:49.33]但它反復(fù)播放， [07:51.46]so that the audience sees and hears them many times. [07:53.94]可以使觀眾看許多遍。 [07:56.42]Commercial television has mixed entertainment and advertising. [07:59.39]商業(yè)電視把娛樂(lè)與廣告混雜在一起。 [08:02.35]If you want the entertainment, [08:04.04]你若要看娛樂(lè)節(jié)目， [08:05.72]you have to put up with the advertising-- [08:07.64]就要耐著性子同時(shí)看廣告， [08:09.56]and millions of people want the entertainment. [08:11.85]而千百萬(wàn)人都是想看娛樂(lè)節(jié)目的。 [08:14.13]The men and women in the sales department [08:16.35]銷售部的人員負(fù)責(zé)。 [08:18.57]are responsible for the company's advertising. [08:20.65]公司的廣告宣傳 [08:22.73]They must decide on the audience they want to teach. [08:24.91]他們要決定廣告宣傳的對(duì)象， [08:27.09]They must also decide on the best way [08:29.13]決定采用什么廣告手段 [08:31.16]to get their message to their particular audience. [08:33.29]使廣告信息傳播給特定的觀眾。 [08:35.42]They also make an estimate of the costs before management approves the plan. [08:38.54]他們還要在管理部門審批廣告計(jì)劃之前估算廣告費(fèi)用。 [08:41.67]In most large companies [08:43.40]多數(shù)大公司的 [08:45.14]management is directly involved in planning the advertising. [08:48.01]管理人員都直接參與廣告計(jì)劃的制定。

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