一、商务： 3 n& z7 ~: T! m: R+ L4 M" H% M5 v
what time would be convenient for you?# F" L6 c! h( x- u/ S( W
你看什么时间比较方便？
2 e( L$ G+ c8 E. TI'd like to suggest a toast to our cooperation.
) j+ M( z" a+ J% p0 |2 `& [ k我想建议为我们的合作干一杯。 , M2 d4 c$ b' q$ N
Here is to our next project!. u( t. Y7 r8 }) O9 c- ]$ h: J
为我们下一个项目干杯！ 6 G+ u o# v- D$ M/ R) v4 @
would you please tell me when you are free?
9 X* Q( A# u6 K: T7 r请问你什么时候有空？ 6 `+ g6 Q( j7 R* H- R* q
gald to have the opportunity of visting your ompany and I hope to conclude some business with you。
+ I5 X1 Q8 E0 j! [* x: M很高兴能有机会拜访贵公司，希望能与你们做成交易。
. g7 o$ ~; N" ]$ }. S: |2 Zwhat I care about is the quality of the goods.
- u% E1 i+ i* C- Y我关心的是货物的质量。
7 v* P! D2 F. }8 Y" W# \! @7 E- |' Splease have a look at those samples.
0 _4 D6 i( m6 K+ B$ K请给我看一下那些样品。 ' }( T- r* S6 Q7 B
I'd like to know any business connections abroad.
2 a8 A* o5 M- Q我想多了解一些你们公司。 ! x2 V7 u" Z2 p
I would be happy to supply samples and a price list for you.
2 ~$ {6 d" F4 o% g' I! ]我很乐意提供样品和价格单给你。
& j+ i# r5 ~# Z: L5 ^- g T7 |$ vcan I have your price list?3 ?! H% K, ^) }" G) n
你能给我价格单吗？ * ]9 H. Z5 _( M6 q
will you give us an indication of prices?, s3 e [# i, e
你可以给我报一个指示性的价格吗？
2 \0 }6 L% p6 `# }8 XI am in charge of export business.
2 ]0 o' t3 o$ H. b% j我负责出口生意。 . l4 w/ M: u- Z/ a" Q: e
I'm thinking of ordering some of your goods.
. _3 `9 c& h; p2 m$ ~' q/ k/ _我正考虑向你们订货。
( s, L. f; K7 `( cwhat about the prices?
$ C' g! x3 R; U2 X7 m' f' X* E# u e那价格方面怎么样？ " W: F9 |4 _6 `* U" R& e# f- [
Let's call it a deal.0 |# m4 `1 t8 J2 g3 r! k! H, w
好，成交！ 2 a$ u1 S2 Z) H( w
our product is the best seller.
$ `( ]3 X. b9 b8 W我们的产品最畅销。
: T7 u$ w" }7 \( y/ w- Y3 V4 e6 Hour product is really competitive in the word market.
, w( W% T3 g" }我们的产品在国际市场上很有竞争力。
, N h) o6 W: V. E3 D4 m# G! a; iour products have been sold in a number of areas abroad.3 q! ]/ Z8 j7 Y9 {
我们的产品行销海外许多地区。 ( F- k. n5 r2 E+ h9 n; i5 U
It's our principle in business to honor the contract and keep our promise.
. \+ X1 s2 e% S* }+ w& U) q"重合同，守信用"是我们经营的原则。
4 x) q3 v5 K! K4 W2 o+ DI wish you success in your business transaction.
& k0 L/ l! s0 \* N8 h祝你生意兴隆。
9 o8 M8 k6 I! z/ @3 f$ oI want to out your product.
! p) a+ t1 ?' a7 \$ C/ g3 T6 a; |* F我想了解一下你们的产品。 / R* z# H( B! E: X! W- E l9 e5 l7 g
this is our latest devlopment.
: \+ F2 A( F$ H8 @7 q5 S- H! ]1 ?这是我们的新产品。
" v2 b J% o+ N9 [% ~3 hwe have a wide selection of colors and designs.
# u* Y0 y, f6 i7 A9 Y+ w我们有很多式样和颜色可供选择。 O- c: q5 y) K7 I2 X, V: T
the quality must be instrict conformity with that of sample., @. J2 M3 S3 \ o3 ], z
质量必须与样品一样。
% v4 A; j3 y+ x* C# L/ @4 D+ J& j- c( {2 s+ H; S
二、价格
! w6 I( p( ^+ O$ f+ g& W7 _) ZI think we can strike a bargain with you if your pries are competitive.0 i7 I( A% U% Y& p" E/ L9 u
我认为如果价格有竞争力，我们就可以达成交易。
, z7 b, K# e0 @6 B# S- K1 m+ ZIs that your quoted prices?
2 {+ ?% ~7 U" Q5 C3 A7 Q! h这是你方的价格吗？ 3 i7 {4 Q, ~' L7 f2 L3 e
It would be very difficult to come down with the price.1 h9 f/ n7 v! _+ }7 S1 D# {
我们很难再降价了。
! e) h7 p% s1 Y3 A, P( ?5 Jour prices are the most reasonable.' u0 |1 [- D5 \" Y( e; G" h
我们的价格是最合理的。
# y/ h' _# T( hcan you cut down the price for me?: C5 r; {! L ^ `3 ^- e+ i# t
你们可以降低价格吗？
5 d( Y7 v: Q# ~7 R3 @$ q1 ewe can offer you discount terms.! X! X' J, L, V+ A
我们可以向你提供折扣。 % G2 y7 C P: I/ n% x
Do you quote CIG or FOB?
9 _1 ?' K' l) u! O R! R你们报的是到岸价还是离岸价？ ; A9 G# k9 O5 |
I can assure you our price is very favourable.( w6 |& N+ m6 s7 d& w4 H8 Z( s
我可以保证我们的价格是优惠的。
1 ]- {3 t# d& n' ~! S3 [Please give us your best price.% D5 F K" h, @1 m: H0 b& o0 ]
请给我们报最低价。
+ R: V3 V; [3 V3 j4 UAll the prices are on the FOB shanghai basis.
; x1 r5 z* f7 b2 H1 d' `$ h% _所有的价格都是上海港船上交货价。
# _+ A. ]. Q$ ~: h# F3 gYour prices are much too high for us to accept.+ _1 u( I2 o6 x5 {: O. p
你的价格太高，我们不能接受。
" q$ U& E* @0 u# D" m% q: v# l' EI can't allow the price you ask for.& U6 X$ ]$ D6 _ j- t
我不能同意你们要求的价格。
& m- ~: I. f' ~8 m6 c6 Lwe can't cover our production cost at this price.
% Q3 a8 L9 L# Z9 R, e这个价格我们不能保本。
1 ]6 B' w/ p+ xAre the price on the list firm offers?; i! l4 y3 O$ C, x
报价单上的价格是实价吗？ 7 Z0 c, R O7 d: X$ Z! R3 y% l
This is the lowest possible price.# E, t7 j) [* k; u! u1 j& k+ [0 k
这是最低价了。
$ U. \% V2 ]/ ?6 ?$ ~' y0 f- j, D/ Rthank you for your inquiry.
" Z# h Z% i! D. V; j8 A+ [感谢贵方询价。
8 x% a- _8 p. X K. P, s( NHow about the prices?
( K) E7 |# L% e* I" J4 h O% ]价格如何？
2 ^) d) C+ T2 A4 N! S/ D, QWhen quoting ,please state terms of payment and time of delivery.
7 c$ U0 K d k9 v) x/ u) W$ p3 r- b贵方报价时，请说明付款条件和交货时间。
+ J6 c5 j0 y6 u! I9 \) J3 wOur price is realistic and based on reasonable profit.- j6 t) `' Z3 v" x5 l
我们的价格是很实际的，是根据合理的利润提出的。 ! ?+ l& w8 t1 E3 I7 g. G5 h
If an order is placed, we'll pay the cost of the sample.( d; P0 M( T8 d3 Q. Z% P7 a1 A
如果交易成功，样品费由我们付。
7 b, T, B) a4 K4 f5 h7 f1 b& Y0 K. Z5 A* f% ~
三、谈判与合同
& i3 K u `- FOur price is realistic and based on reasonable profit.
7 @5 a6 H3 v9 J' Q2 K& N我们的价格是很实际的，是根据合理的利润提出的。
6 [: {0 O0 S" E, U4 D% pIf an order is placed, we'll pay the cost of the sample.8 |' v3 h$ f. k
如果交易成功，样品费由我们付。 9 Y1 \; ~: C, x4 \8 R4 F# w
I'm glad that our negotiation has come to a successful conclusion.& }- Z: ~, a) V6 @7 {: H: l
我很高兴我们的谈判获得圆满成功。
- `5 W( A: G h) _% I: kWhen shall we come to sign the contract？ , H x6 f/ h; X3 O; K7 }" e7 g
我们什么时候签订合同？
5 J: S% Y4 N! _& q$ Z8 ]Do you think it'stime to sign the ontract?
5 J; m" C4 s' D6 K我想该签合同了吧？ 0 J" h `* S% H2 `
Before the formal contract is drawn up we'd like to restate the main points of the agreement.
' |" S+ S0 R: R" @# Q7 E+ D4 S在正式签约之前，我们要重申一下协议的重点。 6 y: Q# K& N2 G& O4 p
As some points concerning the contrac have not yet been settled negotiation has to be continued before the contract is signed.# f8 L4 f. _; E2 p
由于合同某些问题尚未解决，所以在合同签署前仍需继续协商。
: R9 Z- K( H; c0 t0 @" w9 gThere are a few points which I'd like to ring up concerning the contract.2 T' ?9 N# } V/ e+ K+ |
关于合同我想提出几点看法。
) b4 O4 C9 _8 L" O, ZThe seller should try to carry out the contract in time if not the buyer has the righe to cancel the contact.9 H& }& n# g% ^# ]0 y" E* g5 j7 t. P# o
卖方应努力按规定履行合同，否则买方有权撤消合同。 - U" I. l6 G4 G4 _
No party who has signed the contract has the rught to break if.% t- N p8 E* a
签署合同的任何一方都无权撕毁合同。 ' C- S5 m0 Z5 G: T1 a
Once a contract is signed,it has legal effect.( I/ i- v0 L4 S
合同一旦签署即具有法律效力。 - {8 `7 Y5 g# I8 V }6 t
We can get the contract finalized now.( y V _) _ Q- ?( T* s
现在我们可以签订合同了。 / c$ n7 E: f8 E5 O$ w' i) Q* | Q8 A
Have you any questions in regards to the contract?
# X/ Y( U6 e% I- D关于合同你还有什么问题要问吗？' j/ u* E$ I3 F8 g' b# O
) m# k& _" R# g7 [
0 c6 N G0 V+ U3 i. K( F# g. @
+ z+ ?: _* W, t+ R" \/ g7 a% u四、订货
, ?6 Y) B$ d+ }, ]When can we expect your confirmation of the order?2 ] ?/ B1 N8 N; Z- C# p w% h
你什么时候能确定订单？ 1 |2 i& r5 R( k0 q: ]5 G
We want to order this article from you.* z' j$ p* w) e4 b0 ^, I+ r+ m9 q
我们想订这种做。 % h- _/ b; ~4 B; P6 m! G" f+ b
What's the minimum quantity of an order for your goods?7 n E2 n' _! m7 c0 {4 r
你们订货的最低量是多少？ [( x4 g4 g ?! ^
May I see your list?" B* |! w5 x' q
我可以看一下你的货单吗？ 8 Q0 V1 [- C0 z
We postponed an order.3 G$ J0 |3 Y* q! i: P( z2 W- r
我们要推迟订货。
. y# {" e7 x* Z: j: o5 N' DGenerally speaking,we can supply all kinds of goods.
Z; Y, V: u$ }% Y' m一般来说，我们可以提供所有种类的货。 ; z9 ]7 z7 X. E" w8 |
We have received your catalogue and price list, and now we order the following goods st the prices named./ ^3 b, |( w0 q4 r- D% N' o
已收到你方目录和价格表，现按所示价格购下列货物。 4 l. \ V5 i, W
We find both quslity and prices of your products satisfactory and enclose our trial order for prompt supply.
2 n) A; K. }% C; C我们对你方产品的质量和价格均感满意，现寄去试订单，请供应现货。 2 a9 a1 {6 H* [+ z+ o/ T" t
We are pleased to receive your order and confirm acceptance of it.+ P1 Z2 P2 ~1 x1 m# W6 I* t
很高兴接到你方订单，并确认予以接受。
6 f K4 k: e$ lAs the goods you ordered afe now in stock,we will ship them without fail as early as possible.
5 g& ~8 J4 I& ], a! ~4 t0 i因为贵方订货的商品尚有存货，本公司将一定尽快发运。 ' N, C% F0 b- t$ R) J
I wonder if you could supply us with your latest products for regular orders.
8 V' B1 _( \2 Y0 _0 {. v我想知道你们是否能为我们的定期订单供应你们的最新产品。 , B; e8 S; l2 O& }. y
Our prices depend on the quantity of your order.
6 Q# ^& [' {( ~$ h ~我们的价格取决于你们订单的数量。
0 z$ v6 P& G' a4 ^$ ZWe could reduce our price by 5% if you palce a substantial reder with us.1 ?# T7 ^9 ?% z. g3 p5 m
如果你们订货量大的话，我们可以减价5%。 ) J" @* j9 ~, _0 k7 G3 F5 u; t* U
We must insist on immediate delivery, otherwise we shall be compelled to cancel the order.; E; g2 u$ F3 m% Y6 u& z
我们坚决要求立即发货，否则我方将被迫取消订单。
: h, y1 Q2 C& e3 r1 G& x9 zWe would prefer to confirm our order with your firm as soon as possinle.: ` c3 v. {9 s/ K* b: F5 J
我们想尽快向你们公司落实订单。
$ ~* C( W! M2 L, d3 ~' vThere is a change we have to make in the order.
: c" f, I4 Y- y) Y订单中有一处需要修改。0 E+ @, @& I2 w9 L
7 d D8 V8 U* E& N+ c
五、运输
. f$ l4 d; {$ J: dWe require that transshipment be allowed.6 h# Q# a o ?- C; D
我们要求允许转船。
$ \: w7 ^* c) |% M' iWhen can you make shipment carefully?0 i, }$ v2 S9 Q
你们什么时候装船？ ; q& w5 h5 S, e1 I, |8 h& D6 L
We'll get the goods dispatched within the stipulated time.
- @: ~' _1 n5 B5 Q; O' [8 ^! f- ^我们将按规定的时间发货。 9 F" r& J; v: l5 @
When can you make the balace shipment?
! E4 A& u9 n" l: {2 s你们何时可以发余下的货呢？ ; y; f& n7 g3 @
I wonder if you could ship the order as soon as possible？
% R0 f* A; ~. d5 G6 y% r6 I1 j不知道能否尽快装运订货？
0 _' m ]+ e4 l% d' OLet's disscuss about the mode of transportation.7 y% K. p* i- q/ Z# X
我们讨论一下运输方式吧。 ' Q6 Y0 @- i, ~6 o1 ?5 a9 B
What mode of transportation do you suggest we use?1 J& }1 J& ?/ P. f' O# ?
你建议我们用什么运输方式呢？
1 S5 r0 y9 _( j6 D0 rWhat sort of delivery periods did you have in mind?
& L+ x% Y* u6 I$ M0 P你所打算的是哪一种发货期？ # _. n. M/ R# J0 N) g6 V
Please ensure that we'll get tight shipping documents before the arrival of the goods.' Y) K! q% w* O* K
请确保在货物到达前我方可拿到正确的装船单据。
P. g: J& E4 B5 S+ YWhen can we collect the goods?1 r1 c2 z8 T n# d7 u
我们什么时候可以提货？ 3 P; N0 d$ z, X/ X, X
We can't advance the time of delivery.
1 f' V; |4 i( S& {% o我们无法将交货时间提前。
2 y v. T3 u1 q$ U& ~2 J" r/ kI'm very sorry for delay in delivery.8 ?$ K( s1 B3 F' V6 |1 M5 G. e; p/ L4 @
十分抱歉，交货拖延了。 " y% b& A+ k' f+ r. N# ?- A4 s
How long does it take you to make delivery?, X6 g; I' p# t: ]
你们需要多长时间发货？9 U8 f( @6 A1 l2 N4 M0 u5 C8 S
# b$ c- }, R1 \6 j9 s五、运输
- `0 y4 E9 m& v8 b0 m" uWe require that transshipment be allowed., M7 O( B: @9 l, p% ]
我们要求允许转船。 V7 B( i* o; h9 z3 {* d: E# U
When can you make shipment carefully?
- b9 ^1 E8 b ?你们什么时候装船？
, t& a4 s4 S2 l- [: z0 m( KWe'll get the goods dispatched within the stipulated time.5 K% Y; F! K6 S% V& U% h
我们将按规定的时间发货。
2 i6 P/ S3 W" q% Z0 I( F" fWhen can you make the balace shipment?- m& G+ o. R% O
你们何时可以发余下的货呢？
1 j+ O; `% A4 {/ fI wonder if you could ship the order as soon as possible？ 4 F! F0 m" R) N4 k
不知道能否尽快装运订货？ ( X H* I* w7 G! z! C" F
Let's disscuss about the mode of transportation.
2 b" M: D4 n* e4 _9 W我们讨论一下运输方式吧。
; Q0 w7 G2 y3 a" [What mode of transportation do you suggest we use?, ~: D1 C% P2 F$ ?. n; O$ _# \2 c
你建议我们用什么运输方式呢？ $ i$ K) V U F5 r& f
What sort of delivery periods did you have in mind?
4 s( f" w8 c3 e4 W+ Z你所打算的是哪一种发货期？ ' D/ ~$ z0 Y( ~* O! s5 M
Please ensure that we'll get tight shipping documents before the arrival of the goods.+ Y3 v, _ g: p
请确保在货物到达前我方可拿到正确的装船单据。
" @7 F6 {3 D' t' x& GWhen can we collect the goods?& P/ Y% T: T# f* n5 z- C0 c& c; c
我们什么时候可以提货？ $ a- m' {' @" i6 ^1 Z
We can't advance the time of delivery.
6 Z g7 W, t1 N- E% Y我们无法将交货时间提前。 ' Z+ A4 l' K2 {" ~
I'm very sorry for delay in delivery.
$ s% _( U, c& u8 V十分抱歉，交货拖延了。 % G/ ^2 ]: c C1 k9 s' L* a
How long does it take you to make delivery?8 k/ W2 j- ]7 s+ V2 e+ o& d
你们需要多长时间发货？7 M% C. M8 O4 J% g6 c
+ d& C$ {/ B5 Q5 y& u6 Z' a
五、运输
, p/ z" U+ a+ n8 P+ B) X) @& eWe require that transshipment be allowed.
9 a1 |& U( e3 u _2 K8 y我们要求允许转船。 " ]' A Q9 B; _- b
When can you make shipment carefully?1 _+ |/ N6 ^% [# e- I8 C8 `+ W
你们什么时候装船？ " ^1 _9 f' | A* T6 D0 D+ D# \
We'll get the goods dispatched within the stipulated time.
" b, `9 F; [5 `2 d% [3 ^我们将按规定的时间发货。 6 W5 ]# l. `& ?; H U2 `* h
When can you make the balace shipment?! q% N; B5 J: @( p
你们何时可以发余下的货呢？
6 o) ]3 _ H9 Z) e+ sI wonder if you could ship the order as soon as possible？ k& y, @' f9 v& }/ w
不知道能否尽快装运订货？ 0 A3 K; y- w8 h5 B1 S' R) F8 s
Let's disscuss about the mode of transportation.
8 k& F; a( b9 ^% q/ f. h我们讨论一下运输方式吧。
+ y# ~ ~3 U6 @) N! w! D4 `What mode of transportation do you suggest we use?
# q4 Z+ y# d8 d+ t+ r5 z你建议我们用什么运输方式呢？
: r) U5 Y+ Z0 [! {+ tWhat sort of delivery periods did you have in mind?; K) q( B Q' D/ |" c* N: h4 h
你所打算的是哪一种发货期？ # B8 ?) r* z0 ~6 B8 L+ X- I
Please ensure that we'll get tight shipping documents before the arrival of the goods.6 q: e* I1 G( f' M0 e9 R7 R- Y
请确保在货物到达前我方可拿到正确的装船单据。 / `/ ~9 | s. ^ X8 _5 ~
When can we collect the goods?
- m& a' Q- x8 l3 V我们什么时候可以提货？ ; p& ]/ t: |3 }- i1 ]5 Q7 ^) }
We can't advance the time of delivery.8 V2 I, G6 j- i
我们无法将交货时间提前。
4 |0 g: ?( n# u) p: ^! S1 `I'm very sorry for delay in delivery.8 a, D9 |$ u5 v5 T9 w5 v
十分抱歉，交货拖延了。 - Y9 X f) ]7 f9 l* C7 |
How long does it take you to make delivery?
- ^5 ~8 u& }0 [; q( H4 P# E8 ?你们需要多长时间发货？
' z' B; [( ~% I5 r" v) p! D! \
X. S- U: S0 l& t' ~- Y# P! U六、付款
1 z; T" s% X2 p7 [- iOur terms of payment are by irrevocable L/C pauable by sight draft against presentaion of shipping documents.
7 {& u( `7 j$ J我们的支付方式是不可撤消的信用证支付，凭装运单据见票。
4 D, L2 X) M1 [$ J; B0 f+ H( ICan you tell it on an installment basis?
! ]4 T* H" a3 g% w6 w. ^% I! a你们这里可以分期付款吗？
* M" o' r3 l- ?. j% v# \5 k! ]$ n, k, EDo you accept payment by installments?
: F' k' l2 W6 k! ` }你同意分期付款吗？ $ `! O% g3 Z& p1 Q( S
How would you like paymentbe made?
% Z+ j4 U3 L3 N6 J你们采取什么付款方式？ - x3 K, g' j% Y* K7 d9 w
We expect payment in advance on first orders.
, |% [- d' L/ }( U( G5 Y" \- l$ h我们希望第一次订货要求预付货款。
/ k+ b4 I. L& _What are your terms of payment?
, T2 K$ K8 E6 A+ a4 H$ B3 W你们的付款条件是什么？ , C6 r; B1 L2 B5 L4 a9 ?3 {
We can't accept D/P or D/A. we insist on payment by L/C.
2 a3 o- c% D3 p我们不接收付款交单或承兑交单，我们只收信用证。 7 `9 U$ s( ?) C. ~
Do you accept D/P payment terms.7 E) e% C# N. p8 x
你们接受付款交单这种方式吗？ & `, Q/ F; [2 O" `- a1 N! \
What is the period of validity of this L/C?- f) W7 m& G8 Q3 w$ A
这张信用证的有效期是多久？+ U$ C( F6 e. s B- T, {. L
! g0 D3 B( a Q5 d: j; R( ^3 ]七、投诉与索赔 9 ?: } Z5 i6 i' L/ x2 }$ d
The shipment i stuck in customs.
2 ^& P+ U% c* B9 B" _6 V; }出货在海关受阻。 % e* x1 l0 w4 S/ z& R* M" i6 M( ` X
If you fail to make the shipment soon, we'll cancel the order.( B2 T3 \/ L6 C$ @7 V+ e, k! u
如果你们不能近期发货，我们将取消订单。
4 r( p6 E& g) u# E# l* k. q- l3 E3 L( J- nI'd like to complain of the damaged goods.
$ J. ^: z& h- n- I我方由于货物被损向你方投诉。
$ R" x( R! P E& h3 |5 BWe're sorry to say that we are dissatisfied with the state of the goods.
" n+ J' R, X- U% g4 x8 U4 ~$ C很遗憾，我们对商品状况不满。
; T8 }. w0 [1 c. q8 K+ rUpon examination,we found the goods are not up to the standard of the sample.
} E9 h; M4 {$ Z) }经检验，我们发现货物达不到样品的标准。 8 ] l5 F3 x! R9 ]; F
The goods sent are inferior compared to the original sample.& l! O/ ]: E4 h' \$ B. v- |1 }, c
所发送的货比原样品差。
; O, e7 m5 {7 mHow many are you short?2 M! R n% [2 ]+ M8 H0 M4 R; x0 W
你们缺了多少？
6 q' n% {: N: J: RCould you pleased send them back to us at our expense?
- ~& H: L) K4 E) I, h你能将受损的货品送还我们吗？运费由我方承担。
# O& N, | n6 F7 }Who'll bear the freight?% @- ?# \* a' a; I# \% b4 ]
运费由谁来承担?
* l4 f) b- x/ }& S% Q) T8 ?7 ~We have a complaint about quality.
1 t1 |: ?; f" b1 [+ Q- y4 [) p; c# ~我们要起诉质量问题。
3 a0 \! t6 W9 B) n) H, nWe have to file a ckaim on you.+ u. P0 G& Q& b5 x% o
我们不得不向贵方提出赔偿。 8 l% ]$ b9 \! t2 k
The goods you sent are not up to the standard.7 r8 M1 `" F: g# \8 z8 Z( R* @
你们发运来的货物不符合标准。
# A3 a3 |. S0 E# s' l+ A1 ~I don't think the responsibility should rest with us.' r1 O' |/ t& k1 R% u
我认为责任不在我方。
1 @% V+ {, ?: \We can only take on so much.
: l! I3 d7 m9 e我们只能承受这么多。
, N% q m$ I5 K& J# y
0 B) |; n$ R" b% L* I) b八、税收
# e$ C% t- K' r/ o" xPaying tax is the duty of every citzen.
3 `2 q1 W, U- b0 p纳税是每个公民的义务。
6 U- R# h e4 i3 E6 }* mHowmany types are taxes divided into?
0 B6 m2 p% K3 o, Z+ s! t. }& s4 P税收可分为多少税种？ ( B/ l" i% V0 G( P, C3 C
Income tax can be divided into personal incone tax and corporation income tax." Q. E6 I c; h# ?
所得税可分为个人所得税和公司所得税。
6 p2 O/ Q s2 O( N( W# hThe tax rate China is not very high./ Z9 j( a; x1 `" Q' M$ e' z- l
中国的税收率不是很高。
. M! E9 k: ?0 b2 r: A, D2 V7 y4 i/ C# dWhat's the personal income tax rate?
- Z- k! X8 A! W个人所得税是多少？ 8 f" }: Z% q! p1 g
Tax evasion is also a crime.& D Z, I# u$ e# \" Z
偷税漏税也是一种犯罪。
. i" z2 j2 f- t# Q5 n% b0 BTo avoid writing a receipt is a tax dodge.
: e/ }4 \- a+ d& I2 \& }& l不开invoice是一种偷税行为。
- \7 f- \2 b* ?# o) [9 _Those who evade tax will be punished by the law.
/ ^2 P+ y- j6 H4 b7 X偷税漏税者将受到法律制裁。 $ F$ C; F; u; i% C, r# g f
Shall savings interest be taxed?
j- m2 G1 o% e# Q, R存款利息要纳税吗？ |
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