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本課主要單詞

1. tax n. & v. 稅(款);對…征稅

The government plans to increase taxes by 3 percent.

(政府計劃把稅收增加三個百分點。)

In Britain， tobacco and alcoholic drinks are heavily taxed.

(在英國，煙草和酒類飲品的稅收很高。)

income tax(所得稅) sales tax(銷售稅)

import tax(進口稅) housing and land tax(房地產稅)

VAT (value-added tax)(增值稅) poll tax(人頭稅)

tax-collector(稅務員) tax-payer(納稅人)

dodge tax(逃稅，漏稅) tax-free(免稅的)

2. type n. 類型，種類，品種

v. 打字

No one knows why he doesn't like this type of work.(沒有人知道他為什么不喜歡這種工作。)

The manager asked Mary to type the letter again.(經理要瑪麗把信重打一遍。)

typewriter(打字機)　typist(打字員)

3. salary n. 工資 v. (常用被動語態)給…發薪

salaried adj. 拿薪水的，領工資的

She was happy to know that she would get a promotion and an increase in salary.(得知她將得到提級和加薪，她很開心。)

Don't worry about him， he will be salaried by a big company.(別為他擔心，一家大公司會給他發薪水。)

With his knowledge and experience he was bound to get a high-salaried post.(憑借他的知識和經驗，他一定能找到一份高薪的工作。)

salary和 wage的區別在于：salary是指為從事非體力勞動的人按月支付的薪水，wage則通常指為從事體力勞動的人按周支付的薪水。

4. earn v. 掙得;贏得，獲得

He worked 14 hours a day in order that he could earn enough to support the family.(為了能掙足夠的錢養家，他每天工作十四小時。)

His sincerity earns him friends wherever he goes.(無論走到哪，他的真誠都能贏得朋友。)

5. percentage n. 百分比，百分率;比例，部分

percent / per cent n. 每百中，百分之…

The percentage of university enrollment will be greatly increased this year.(今年，大學錄取的百分比將大大提高。)

About 70 percent of high school graduates in Nanjing will be enrolled by universities this year.(今年，南京的高中畢業生將有百分之七十被高校錄取。)

6. vary vi. 變化，有不同

vt. 改變，使不同

Prices of fish vary from 70 cents a pound to one dollar a pound.(魚的價格從七十美分到一美元一磅不等。)

The weather in this area varies from hour to hour.(這兒的天氣時刻有變化。)

I didn't vary my plan at the last moment.(我在最后一刻沒有改變我的計劃。)

7. graduated adj.(稅)累進的;刻度的

graduate v. & n. 畢業;畢業生

graduation n. 畢業

As the federal government has a graduated income tax， the more you earn， the higher tax you have to pay. 因為聯邦政府實行累進所得稅，所以，你掙的越多，繳的所得稅就越高。

A graduated glass will enable you to know how much water you have put into the vessel.(量杯能夠使你知道你在容器里放了多少水。)

He graduated from high school last year. But it was difficult for a high school graduate to find a satisfactory job.

(他去年高中畢業，但是高中畢業生要找一份稱心如意的工作是很困難的。)

After graduation she went to work in a hospital as a nurse. (畢業后，她去醫院做了一名護士。)

8. sale n. 出售，賣;廉價出售

sell v. 賣

Mr. Smith is now interested in my car and I hope I can make the sale today.(史密斯先生現在對我的汽車感興趣，我希望今天就能賣成。)

He sold his bike to Tom.(他把自行車賣給了湯姆。)

for sale(待售) on sale(上市的)

a clearance sale(清倉拍賣) sales department(營業部)

sales promotion(促銷活動) sales manager(銷售經理)

salesperson / salesclerk(營業員)

9. charge v. 索價;指控;使充滿

n. 價錢;指控;負責

He charged me 10 yuan for a bowl of plain rice.(一碗白米飯，他要了我十塊錢。)

The young man was charged with stealing.(那個年輕人被指控犯了盜竊罪。)

Charge your glasses and drink to our friendship.(斟滿杯，為我們的友誼干杯。)

The charge for a front-row seat is 250 yuan.(前排座位票價250元。)

The police arrested him on a charge of murder.(警察以謀殺罪拘捕了他。)

Who will be in charge of our class when the teacher is away?(老師不在的時候，誰管我們班?)

10. figure n. 數字;人物;外形

v. 想出;算出;估計

He has a good head for figures.(他的數字概念很強。)

No one had expected that his savings could reach 5 figures in such a short time.(誰也沒料到在這么短的時間里，他的存款能達到五位數。)

He was an important figure in American history.(他是美國歷史上的重要人物。)

She was always worrying about her figure as she couldn't resist the temptation of chocolates. (她抵御不了巧克力的誘惑，所以總是擔心自己的體形。)

We are trying to figure out a way to help them.(我們正在想辦法幫助他們。)

Figure out the expenses and see if we have enough money.(算一算費用，看看我們的錢是否夠。)

She brought an umbrella as she figured they might need it.(她帶了一把傘，因為她估計他們會需要。)

11. add v. 增加，增添

addition n. 加 (in addition to除…之外)

additional adj. 附加的，另外的

The fire is going out， add more wood to it. (火要滅了，再加些木柴。)

His explanation adds to my confusion.(他的解釋使我更加糊涂。)

In addition to leaves， these animals eat a great deal of fruit.(除了樹葉之外，這些動物還吃大量的水果。)

It will take an additional two days to finish the work.(還要再花兩天時間才能完成這項工作。)

12. revenue n. 收入，收益;稅收

The manager is worrying about the drop in advertising revenue.(經理正為廣告收入的下降著急。)

The loss of tax revenue in many areas is getting higher.(許多地區的稅收流失越來越嚴重。)

the Public Revenue(財政收入，國庫收入)

Inland Revenue(國內稅收) revenue department(稅務部門)

13. diverse adj. 不同的;多種多樣的

diversity n. 多樣性;差異

He is a man of diverse talent.(他是一個有多種才能的人。)

They offered us diverse suggestions at the meeting.(他們在會上給我們提出了各種各樣的建議。)

His writing displays the diversities of human behavior.(他的作品展示了人類行為的多樣性。)

A great diversity of methods has been tried in doing this experiment.(實驗中嘗試過各種各樣的方法。)

14. confuse v. 使混亂，混淆

confusion n. 混亂，慌亂

What he said just now confuses all of us.(他剛才說的話把我們都弄糊涂了。)

Her answers have only added to his confusion.(她的回答只使他更加糊涂。)

15. property n. 財產，資產;(房)地產;特性，性質

That car is my property， you cannot use it without my permission.(那輛車是我的財產，沒我的允許，你不能動用。)

The city is growing and property in the center is becoming more valuable.(城市在發展，市中心的房地產越來越有價值了。)

Many plants have medicinal properties.(許多植物有藥用特性。)

state property (國家財產) personal property(動產)

real property / estate(不動產) intellectual property(知識產權)

16. excise n. 國產稅，本國消費稅

exercise n.& v. 行使，運用;鍛煉;練習

customs n. 關稅　(Customs 海關)

17. fund n. 基金，專款;儲備，貯存

v. 提供資金，供以款項

We would set up a fund to help those children whose parents couldn't afford to send them to school.(我們將設立一項基金，幫助那些父母供不起他們讀書的孩子。)

They have a fund of knowledge and experience to draw on.(他們有豐富的知識和經驗可利用。)

This research is funded by the government.(這項研究由政府提供資金。)

18. department n. 部，部門;系科

the State Department (美國)國務院　the Department of Education 教育部

department store 百貨商店　the department of physics 物理系

19. municipal adj. 市的，市政的

the municipal government　市政府

municipal administration　市政管理

a municipal university　市立大學

20. complain v. 抱怨，埋怨，發牢騷，訴苦

complaint n. 抱怨，訴說

He complained to the manager about / of the poor after-service.(他對經理抱怨說售后服務太差。)

She complained about / of her husband's carelessness.(她抱怨說她丈夫太粗心。)

The teacher complained that the students didn't work hard enough.(老師抱怨學生學習不夠努力。)

It is a common complaint that today's children lack the sense of cooperation.(人們常常抱怨今天的孩子缺少合作意識。)

21. impractical adj. 不切實際的，不能實行的

practical adj. 實際的，可行的

His suggestion sounds good， but it is really impractical.(他的建議聽起來不錯，但是的確不切實際。)

How long will it be before this theory can be put into practical use? (這一理論還要多久才能被實際運用?)

22. program n. 計劃;(電視)節目;程序

v. 使按預定步驟工作;編程

They are drawing up a program of water purification.(他們正在制定一個凈水計劃。)

Tonight's TV programs will be very interesting.(今晚的電視節目會非常有趣。)

I know nothing about computer programs.(我對電腦編程一竅不通。)

You can program it to do different tasks at specific times.(你可以使它在特定的時間按計劃完成各項不同的任務。)

23. view n. 看法，觀點;視野，眼界;景色，風景

v. 看待，考慮

He was unwilling to express his views on what had happened.(他不愿意就所發生的一切發表自己的觀點。)

When we stood on the top of the mountain， the whole city came into our view.(我們站在山頂時，整個城市盡收眼底。)

Looking out of the window， he had a fine view of the Slender West Lake.(朝窗外望去，他看到了瘦西湖的美景。)

Several possible buyers have come to view your car.(幾個想買車的人來看過你的車了。)

If you stand in his shoes to view the problem， you will come to a totally different conclusion. (如果你站在他的立場上來考慮這個問題，你會得出完全不同的結論。)

24. issue n. 問題，爭論點;發行

v. 出版，發行，頒布

At today's meeting we have to spend some time discussing this issue.(在今天的會上，我們得花點時間討論這個問題。)

The minute he got the latest issue of the sports magazine， he read it with great interest.(一拿到最新一期的體育雜志，他就津津有味地看了起來。)

Her first novel issued in May.(她的第一部小說于五月份出版了。)

He issued instructions that the prisoners should be set free.(他下令釋放犯人。)

25. tend v. 護理，照管

tend to 易于，往往會;傾向于

She is tending a very sick patient. (她在護理一位重病人。)

In addition to his full-time job， he tends a bar.(除了一份全日制的工作，他還照管一個酒吧。)

When you ask her more than one question， she tends to get impatient.(你問她兩個以上的問題，她往往會不耐煩。)

He tends to be optimistic no matter what happens.(無任發生任何事情，他總傾向于樂觀。)