自考大学英语上册第二单元(A)答案

叮叮糖

上册第二单元(A)

课文

Taxes, Taxes, and More Taxes Americans often say that there are only two things a person can be sure of in life: death and taxes. Americans do not have a corner on the "death" market, but many people feel that the United States leads the world with the worst taxes. Taxes consist of the money which people pay to support their government. There are generally three levels of government in the United States: federal, state, and city; therefore, there are three types of taxes. Salaried people who earn more than a few thousand dollars must pay a certain percentage of their salaries to the federal government. The percentage varies from person to person. It depends on their salaries. The federal government has a graduated income tax, that is, the percentage of the tax (14 to 70 percent) increases as a person's income increases. With the high cost of taxes, people are not very happy on April 15, when the federal taxes are due. The second tax is for the state government: New York, California, North Dakota, or any of the other forty-seven states. Some states have an income tax similar to that of the federal government. Of course, the percentage for the state tax is lower. Other states have a sales tax, which is a percentage charged to any item which you buy in that state. For example, a person might want to buy a packet of cigarettes for twenty-five cents. If there is a sales tax of eight percent is that state, when the cost of the cigarettes is twenty-seven cents. This figure includes the sales tax. Some states use income tax in addition to sales tax to raise their revenues. They state tax laws are diverse and confusing. The third tax is for the city. This tax comes in two forms: property tax (people who own a home have to pay taxes on it) and excise tax, which is charged on cars in a city. The cities use these funds for education, police and fire departments, public words and municipal buildings. Since Americans pay such high taxes, they often feel that they are wording one day each week just to pay their taxes. People always complain about taxes. They often protest that the government uses their tax dollars in the wrong way. They way that it spends too much on useless and impractical programs. Although Americans have different views on many issues, they tend to agree on one subject: taxes are too high. 译文 万税，万税，万万税 美国人常说凡是一个人一生中有两件事是肯定的：一是必有一死，一是必须纳税。虽然美国人并没有垄断了世界"死亡殡葬业"的市场，但是美国确以最苛重的赋税在世界上独占鳌头。 税就是人民为了支持政府工作所交纳的钱。在美国大体上有三级政府：联邦政府、州政府和市政府。因此，征税也有三种。 凡是年薪收在两三千美元以上的人，必须按年薪的一定百分比向联邦政府纳税。这百分比的多少，人与人是不同的。这取决于年薪大小。联邦政府征收累进所得税，也就是说，随着个人收的增长，征税的百分比率（百分之十到百分之七十）也在增长。由于征税数额高，在联邦政府收税日，即在四月十五日，那人们心情都不愉快。 第二级征税的机构是州政府：纽约州，加里福尼亚州，北达科他州或另外的四十七个州。有些州征收所得税，这跟联邦政府征的所得税类似。还有些州征收销售税，这按你在该州所购买的任何一件物品的价格的一定的百分比率来征收。例如，某人想买25美分一包的纸烟，如果该州的销售税征收率是物价的百分之八，那么这包纸烟的实价就是27美分，这个数字里面就包括了销售税。有些州除了征收所得税，还要加征销售税，以提高州政府的每年的收入。各州的销售税法显然是很不相同的，也很混乱。 第三级征税的机构是市政府。市政府征收的有两种税：财产税（凡拥有房产的人必须交纳财产税）和消费税（这是对市内行驰的小汽车征的税）。这些税收资金用于教育、警察、消防等部门及公共设施和市政建设。 由于美国人都要交纳数额很高的各种税款，所以他们都常常认为每周必须有一天资是为了纳税去工作。人们老是抱怨这些税收。他们经常抗议说，政府对他们交纳的税金使用不当。虽然美国人民在许多问题上持不同观点，但是在这个话题上却倾向一致：赋税太重了。 语法讲解和课后答案 Text A: Taxes, Taxes, and More Taxes Main idea about the text: we know that the taxes in the United States are the highest in the world. Almost everyone need pay taxes on many things. There are three levels of government in the United States, so there are three types of taxes; they are for the federal government, state government, and city government. Even some Americans think that they are working one day each week just to pay their taxes. A. New words: 1.tax: n 税；vt 对…征税 a. Every citizen has the right to pay tax to our country. B. My income is taxed at source. (我的收入已扣除了所得税。) 2.generally: adv 一般地、通常，同义词：usually, 常用语：generally speaking, general adj 3.type: n 类型、种类；v 打字 a. What type of tea do you prefer? Green tea. B. She typed the letter quickly and well. 4.salary: n 工资，salaried: adj 拿工资的 5.earn: v 挣钱、赚钱，earnings n 赚得的钱 6.percentage: n 百分比、百分率； percent n 前用数词(*) a. More than ten percent of the students didn’t come today. B. A large percentage of schoolbooks now have pictures. C. I am a hundred percent sure that he will come. 7.vary: v 变化、改变； varied adj 有变化的、多样的(*) a. Holiday jobs are many and varied. B. people vary very much in their ideas of many things.(注意介词in的用法) c. prices of fruit vary from season to season. 8.sale: n 出售，sell v 出售 9.charge: v 收费、控告 a. How much do you charge for repairing my shoes? B. He was charged with the guilty of murder. 10.addition: n 加法、附加物； add v 增加； additional adj 额外的、增加的(*) a. She always adds sugar to her tea. B. He earned 1000 dollars in addition to his salary. C. We will need additional help to do the work. 11. confuse: v 使混乱、混淆；confused, confusing adj; confusion n (*) a. If you try to learn too many things at a time, you may get confused. B. This is a confusing word because it has two meanings. C. Do you think this will cause much confusion? D. They confused me by asking so many questions. 11.complain: v 抱怨，常跟介词of, about. Complaint: n 抱怨、投诉（*） a. Students always complain about too much homework. B. She complained that the exam was too hard. C. He used to complain bitterly of his bad memory. (诉说有病) d. There is no reason for complaint. 12.useless: adj 无用的，反义词 useful; careful→careless; helpful→helpless; hopeful→hopeless etc. 13.impractical: adj 不切实际的，反义词 practical; practice v 实践、实际 14.program: n 计划、节目、程序；v 编程序 15.tend: v 易于、倾向于， tendency n 趋势、倾向 a. people tend to get fat as they grow older. B. prices continue to show an upward tendency. (物价呈持续上升趋势。) B. Intensive reading: 1.Americans often say that there are only two things a person can be sure of in life: death and taxes.(*) 译：美国人常说，一个人一生中只有两件事可以肯定会发生：死亡和纳税。 分析：主语：Americans；谓语：say；that引导一个宾语从句，还包含有一个省略了关联代词的定语从句，a person can be sure in life修饰two things. 当先行词在定语从句中作宾语时，常可省略。 E.g. 1>. The watch that/which/省略 I found in the library is his.（why?） 2>. The girl who/whom/that/省略 you met at the party is my sister. 请试着翻译句子： 1你一直在找的那个人来了。 2昨天我妈给我的钱已经被偷走了。 Answer: 1.The man who/whom/that/省略 you have been looking for has come. 2.The money that/which/省略 my mother gave me yesterday was stolen. 短语；be sure of:对…确信、确定 e.g. We can be sure of his honesty. 2. Americans don’t have a corner on the death market, but many people feel that the United States leads the world with the worst taxes.(*) 译：美国人并不垄断“死亡”市场，但很多人感到美国却以最重的赋税在世界上名列前茅。 短语：have a corner on something:垄断…; lead with因…领先 e.g. China leads the world with her silk products. 3.With the high cost of taxes, people are not very happy on April 15, when the federal taxes are due. 译：由于高额的税款，每年4月15日人们很不开心，因为这一天是上缴联邦税款的日子。 分析：With the high cost of taxes,介词短语作原因状语，with = because of,由于…, when the federal taxes are due是非限定性定语从句，修饰on April 15。When 叫关系副词。 Where, when, why是定语从句中的三个关系副词，分别在定语从句中作地点状语、时间状语、原因状语。 A. This is the house where I was born.(where = in which) b. I’ll never forget the day when I entered the college.(when = on which) c. please tell me the reason why you are always late for my class.(why = for which) 另外，若定语从句和先行词之间用逗号分开称为非限定性定语从句。它对先行词只是进一步补充说明，删除后不会影响整个句子的基本语意，译成汉语时一般单独翻译。 4.Some states have an income tax similar to that of the federal government.(*) 译：有些洲有与联邦政府类似的个人所得税。 分析：代词that指an income tax, 英文中两个进行比较的事物必须是平等的，如在口语中我们可说“北京的天气比广州干燥”，但译为英语不能写成：The weather in Beijing is drier than Guangzhou.(x)城市不能和天气进行比较，要改为：The weather in Beijing is drier than that in Guangzhou.(√) 5.other states have a sales tax, which is a percentage charged to any item which you buy in that state.(*) 译：其他洲征收销售税，对你在该洲所买的任何商品征收一定比例的税。 分析：包含有两个定语从句，which is a percentage charged to any item which you buy in that state是非限定定语从句，修饰a sales tax。其中还含有另一个限定定语从句which you buy in that state修饰先行词any item. Charged to表示“向…征收”charged 过去分词作定语修饰a percentage. 6.Some states use income tax in addition to sales tax to raise their revenues.(*) 译：有些洲除了征收销售税，还征收个人所得税来增加税收。 短语：in addition to 除…还有…(+) e.g. We need fat and protein in addition to vitamin in our diet. Raise their revenue:增加税收。 7.They often protest that the government uses their tax dollars in the wrong way. They say that it spends too much on useless and impractical programs. 译：他们经常抗议政府对他们交纳的税金使用不当。他们认为政府在一些没用或不切实际的项目上花钱太多。 短语：use sth in the wrong way,错误地使用…, spend sth on sth在…花费，或spend sth in doing sth. E.g. Mother says he spends too much time in watching TV every day. 8.Although Americans have different views on many issues, they tend to agree on one subject: taxes are too high.(*) 译：尽管美国人在许多问题上有不同的观点，但他们往往在这一点上达成共识：税收太高。 短语：have different views on sth对…有不同观点，tend to 通常， agree on sth同意某事，同意某人：agree with sb; 同意做某事：agree to do sth. Ⅲ. Summary about the important phrases: 1.be sure of(1段2行); 2.have a corner on sth(1段2行); 3.lead with(1段4行); 4.consist of(2段1行); 5. depend on(3段3行); 6.that is(3段4行); 7.be similar to(4段3行); 8.in addition to(4段10行); 9.public works(5段4行); 10.municipal buildings(5段5行); 11.complain about(6段3行); 12.use sth in the wrong way(6段3-4行); 13.spend…on(6段4-5行); 14.tend on(6段6行); 15.agree on(6段6行) 　 　 The 3rd lecture of College English one: Ⅰ. Key to part exercises from page 39 to 43: 一、课文练习： Ⅰ.a, c, a, a, c Ⅲ. 1.due; 2.depends on; 3.diverse; 4.consisted of; 5.similar; 6.tends to; 7.complaining about; 8.i addition to; 9.issue; 10.agree on Ⅳ. 1. How much do you charge for a haircut? 2. We are trying to raise funds for the Red Cross. 3. He earned a good reputation for honesty. 4. We pay taxes in exchange for government services. 5. An open letter protested government’s foreign policy. 二、词汇练习： Ⅰ见2讲讲课内容。 Ⅱ.1. charge; 2.department; 3.due; 4.diverse; 5.earns; 6.vary; 7.property; 8.leading; 9.fund; 10.tends