Te xt A
Taxes, Taxes, and More Taxes
税, 税, 还是税
Study of the Text
1.Americans often say that there are only two things a person can be
sure of in life: death and taxes. 美国人经常说, 一个人一生中有两件事可以肯定会发生: 死亡和税收。
1 )a person can be sure of 是定语从句, 修饰two things, 省略了作宾语的关系代词that 或which。在定语从句中, 关系代词作宾语时可以省略。
Here is the man(whom)you’ve been looking for.
这就是你一直在找的人。
Have you everything (that)you need？
你所需要的东西都有了吗？
2 )sure 是个形容词, 在这里的意思是“ 确信的”、“ 有把握的”。后面跟介词of 或从句, 意思是“ 对..确信无疑”。
You may be sure of his honesty. 你可以相信他是诚实的。
I am sure that he will come. 我肯定他会来。
We are not sure where he has gone. 我们不知道他到哪里去了。
3 )death 的动词形式是die 死, 死亡, 形容词形式是dead 死了的, 现在分词dying 的意思是“即将死亡的, 垂死的”。
He died a hero’s death. 他英勇牺牲了。
She has been dea d for 3 years. 他已死了三年了。
This is the last wish of a dying man. 这是垂死者的最大愿望。
2..but many people feel that the United States leads the world with
the worst taxes.
但许多人认为美国以最重的赋税在世界上名列前茅。
1 )动词lead 的基本意思是“ 带领”,“ 领导”,“ 使得, 致使”。
He led us into a room upstairs. 他把我们带进楼上一个房间。
She led us in carrying out the Party’s line.
她领导我们执行党的路线。
What led you to think so？什么促使你这样想的？
但在本句中, lead 的意思是“ 在..中领先；领先”。
Africa lea ds the world in the production of diamonds and gold.
在钻石和黄金生产方面, 非洲居世界首位。
Our football team leads them by two goals.
我们的足球队比他们领先两分。
2 )worst 是形容词bad 的最高级形式, 在这里的意思是“ 最严重的；最令人不快的”。
3.Taxes consist of the money which people pay to support their government.
税收就是人们所上交的用以维持政府开支的钱。
1 )consist of 由..组成, 由.. 构成, 与be made up of, be composed of 同义。
The book consists of nine chapters. 全书共分9 章。
The team is made up of new players. 这个队全部由新手组成。
The United States is composed of 50 states. 美国有50 个州。
2 )support vt. 支撑, 搀扶；支持、拥护；养活, 维持生活
Is the bridge strong enough to support heavy trucks？
这座桥经得起重型卡车走吗？
The boy went over to support the old woman.
那个男孩过去搀扶老太太。
We are in duty bound to support just wars.
我们有责任支持正义战争。
The workers all supported him. 工人们都拥护他。
He had a wife and three children to support.
他有妻子和3 个孩子要养活。
4.Salaried people who earn more than a few thousand dollars must pay a certain percentage of their salaries to the federal government.
薪水超过几千美元的人必须向联邦政府交纳一定比例的税。
1 )who earn more than a few thousand dollars 是定语从句, 修饰people。
2 )more than 超过
He weighs more than 180 pounds. 他体重超过了180 磅。
less than 少于, 不到
This car goes less than 100 miles per hour.
这辆汽车的时速不到100 英里。
3 )certain 在这里是个形容词, 在句中只作定语用, 意思是“ 某, 某一, 某种, 一定的”。
In a certa in sense he is right, of course.
当然啦, 在某种程度上他是对的。
Money and power can bring happiness to a certain extent.
在一定程度上金钱和权力能带来幸福。
4 )辨异: wage, pay, salary, n.
这三个词都有“工资”的含义。
wage 工资, 薪金。通常指技工或一般体力劳动者的工资, 常以小时计算, 按周或半月付给。
He works at a wage of ten dollars a week.
他每周得工资10 元。
His wa ges could hardly keep his soul and body together.
他的工资难以维持生活。
salary 薪金, 工资。通常指职员、脑力劳动者的工资, 数额比较固定, 常以年为单位计算, 按周、半月或每月支付。
His monthly sala ry is nearly sufficient to support his family.
他的月薪仅够维持他一家人的生活。
pay 薪给。指支付给军人和其他公务员的薪金。
The officer is on full pay. 这个军官受全俸。
5.With the high cost of taxes, people are not very happy on April 15,
when the federal taxes are due. 随着税收的增加, 人们4月15日很不愉快, 因为这一天是缴纳联邦税款的日子。
1 )With the high cost of taxes 在句中作状语, with 相当于because of。
2 )on 是个介词, 在这里表示时间, 一是指明具体的日子；二是表示特定的时间(尤指早、中、晚)。
She gave him a present on Christmas Day.
她在圣诞节送给他一份礼物。
I am leaving on the evening of the 11th. 我在11 日晚上动身。
3 )when the federal taxes are due 是定语从句, 修饰April 15 。when
是关系副词, 引导一个表时间的定语从句。
July and August are the months when the weather is hot.
七八月是天气很热的月份。
4 )due 在这里是个形容词, 意思是“ 期满的, 到期的”。
The bill is due. 这张票据已到期。
These are library books, due August 29.
这些是图书馆的书, 8 月29 日到期应还。
6.Some states have an income tax similar to that of the federal government.
有些州有类似于联邦政府税收的所得税。
1 )similar to that of the federal government 是个形容词短语, 作in-
come tax 的定语。similar 的意思是“ 相似的, 类似的”。
This is a simila r triangle. 这是一个相似三角形。
similar to 的意思是“ 和..相似”。
My questions are very simila r to yours. 我的问题跟你的差不多。
2 )that 代替前面的income tax。指示代词that 常用来代表前面已经提到过的事物, 以避免重复。
The weather of Chongqing is hotter than that of Beijing. 重庆的天气比北京热。
It was a sunny morning, tha t of 1 July 1916.
那是一个晴朗的早晨, 1916 年7 月1 日的早晨。
7.For example, a person might want to buy a packet of cigarettes for
twenty-five cents. 例如, 某人想买25 美分一包的烟。
1 )might 是may 的过去式, 在这里不表示过去, 而表示现在。情态动词might 主要表过去的“ 可能”和“ 允许”。
She said that he might take her dictionary.
她说他可以拿她的词典去用。
might 也可表现在的“ 可能”, 其可能性要比may 小。
Electric irons could be dangerous: they might give you a severe shock.
电熨斗会有危险, 它可能电着人。
2 )介词for 在这里表示等值或比例关系, 意思是“ 换”。
He drew on his bank for 30 pounds. 他在银行提款30 英镑。
I bought these apples for a dollar. 买这些苹果我花了1 美元。
8.Some states use income tax in addition to sales tax to raise their
revenues. 有些州为了提高收入, 除征收销售税外, 还征收所得税。
1 )in addition to 除..外还
He studies two hours every evening in addition to the work he does
during the day. 他除了白天干的工作以外, 每晚还学习两个小时。
2 )辨异: lift, raise, vt.
这两个词都有“举起”,“ 使..升起, 提高”的意思。
lift 和raise 有时可以通用, 但lift 更强调物体的沉重, 暗示举起
需要费些力量。raise 则往往有使物体达到应有的高度的含义。
如: lift a flag 高举大旗；raise a flag 升旗, 使旗升到杆顶。
raise 还可以有许多借喻性的说法。如: raise an army 征集军
队；raise crops 种庄稼；raise money 募捐。
9.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. 这种税有两种形式: 财产税(拥有家的人都得交)和消费税(对城市里的车辆所收取的税)。
1 )in 在这里表示形式、形状等, 意思是“ 以, 按照”。
He has arranged the chairs in ten rows.
他已经把椅子排成10 排。
They are dancing in a ring. 他们正围成圆圈跳舞。
2 )pay vt. 交付, 支付；偿还, 偿付
How much do you pay for rent？你交多少房租？
By then we had pa id all the debts.
到那时候我们已经把债全部还清了。
3 )on 在这里的意思是“ 关于”。
Do you have any idea on the subject？
关于那个问题你有什么想法？
They’ve always charged a tax on bottles of wine brought into this
country. 对带进这个国家的瓶装酒, 他们一向是要收税的。
10. The cities use these funds for education, police and fire departments,
public works and municipal buildings. 这些城市将这些费用用于教育、公安和消防部门、公共设施及市政建设。
1 )for 在这里表示目的, 意思是“ 为, 为了, 供”。
He laid in supplies of coal for the winter.
他储煤以备冬天的需要。
2 )work 作为不可数名词, 其基本意思是“ 工作；劳动”。work 也可用复数形式, 意思是“ 着作, 作品”,“ 工厂”。“(建筑)工程, ”
“(军)工事”,“ 活动的机械”。
11. Although Americans have different views on many issues, they
tend to agree on one subject: taxes are two high. 尽管美国人在许多问题上持不同见解, 但在这一问题上意见总是一致的: 税收太高。
1 )这是一个复合句。Although Americans.many issues 是让步状语从句；taxes are too high 是同位语从句, 与subject 同位。
2 )agree on 对..取得一致意见
After discussion they have agreed on the terms of the contract.
经过协商, 他们就合同的条款达成了协议。
The price for the house has been agreed on.
房屋的价格已达成协议。
3 )辨异: question, problem, issue, n. 这三个词都可译作汉语的“问题”。question 原义是对某事怀疑因而提出等待回答的“ 问题”, 着重疑惑和不能断定。
After the talk, the speaker answered a number of questions.
报告完了以后, 作报告者回答了一些问题。