失物招领处
A:Excuse me, could you help me?
对不起,能不能帮我一个忙?
B:Yes. What seems to be the problem?
好的。有什么问题吗?
A:Well, I was wondering if anyone has turned in a passport.
我想知道是否有人交来一本护照。
B:I'm afraid not. Have you lost your passport?
恐怕没有。你遗失了护照?
A:I think so. I can't find it anywhere in my hotel room, and I remember the last place I used it yesterday was in this department store.
我想是的。我在饭店的房间里都找不到。我记得昨天最后用护照的地方是在这百货公司。
B:Where exactly did you use your passport in the store?
你在百货公司什么确切的地方用过护照呢?
A:In the suit-dress department. I had to show it to pay for these dresses with my traveler's checks.
在女装销售部。我用信用卡买衣服的时候必须给他们看护照。
B:Well, let me call the suit-dress department to see if they've found a passport.Sorry-your passport's not been turned in there, either.
这样的话,我打电话给该部门,看看他们有没有捡到护照。对不起---你的护照也没被交到那边。
A:Then what shall I do?
那我该怎么办呢?
property的反义词
B:You can fill in this lost property report, and I'll keep my eye out for it. Those kinds of things usually turn up eventually, but I suggest you contact your embassy and tell them about your situation, so they can issue you a new passport in case it doesn't show up.
你来填这张遗失报告表,我会替你留意的。像这样的东西,最后总是会出现的。但我建议你跟你们的大使馆联系并把你的情形告诉他们。万一你的护照找不到的话,他们会给你补发新护照的。
A:You're right. Do you have a pen?
你说得对。你有没有笔?
property是什么意思
B:Here you are.
请用。
A:Oh, I seem to lose something every time I travel.
唉!我好象每次旅行都会丢些东西。
税收
A:my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司马上就要营业了,能介绍一下营业税的知识吗?
B:I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
A:what do you mean by the taxable services?
什么是应税业务?
B:they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.
税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务,因为它们要缴增值税。
A:it is easy to understand the immovable property, but what do you mean by the intangible asset?
不动产好理解,无形资产指什么?
B:it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各种专有权,如专利权、专有技术版权、商标等。
A:what about the tax base?
计税收入如何确定?
B:in most case, it is the total consideration received, including additional fees and charges.
大多数情况下指全部价款包括价外费用。
A:does that include the turnover received in advance?
预收的价款也计算在内吗?
B:yes, it does in the case of transfer of the intangible assets or immovable property .
对于无形资产和不动产是这样。
A:and what about the donation?
无偿赠送呐?
B:the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不动产的无偿赠送要视同销售,不过计税额要经过核定。
A:what can we do if we receive turnover in the form of foreign currency?
收款是外币怎么办?
B:you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
按收入当日或当月一日的汇率换算。
A:how about the tax rate?
营业税税率是多少?
B:in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到达5%,娱乐业是5%到20%。
A:what you have said is very helpful, thank you.
您说的对我太有帮助了,谢谢!