财政税收专业英语__试卷.docx

财政税收专业英语 试卷 编写人孙丽华 徐婷婷 崔佳晔itranslate the following words and expressions from english into chinese (10)：1.positive externalities 2.free-rider problem 3.user charging 4.fully funded system 5.flat-rate tax 6.selective sales tax 7.taxable income 8.excess-profits tax 9.public debt 10.balanced budgettranslate the foiiowing words and expressions from chinese into english (10)：1.市场失灵2. 公共产品 3.补助4.社会保障5.边际税率6.个人所得税7.应付税款8.股息，红利9.恶性膨胀10.挤出效应iichoose the correct ernment can try to address failures in the private market by using the _. a.hyperinflation b.price mechanism c.restrict sales d.mandate sales2.which problem is associated with public goods that recognized by david hume.a.free-rider problem b double taxation c.carroussel d.zero rate3.which refer to government purchases that consume or exhaust the purchasing power of the money it spends. a.transfer espenditures b.real espenditures c.public espenditures d.exhaustive espenditures4.discussion of social security often gets bogged down in issue relating to _ and ssi. a.supplementary b.medicare c.security d.income5.which rate is the additional tax collected on additional dollar value of the tax base as the tax base increases. a.progressive tax rate b.marginal tax rate c.average tax rate d.regressive tax rate6.the _ gives the increment of annual income associated with each mtr. a.budget b.selective taxc.tax bracket d.obligation7.which taxes are levied on the production or consumption of goods and services or on transactions,including imports and exports.a.value-added taxes b.turnover tax c.excise taxes d.progressive tax8.which tax is a direct tax levied on the income of a person.b.a.personal income tax b.value-added taxes c.progressive tax d.turnover tax9.a _ system is used to define tax rate.a.bracket b.marginal c.market d.itemized10.which system offers a tax incentive for distribution of profits and sometimes has been advocated as an instrument for curtailing internal financing of corporations. a.bracket system b.taxation system c.fully funded system d.split-rate systemiiimatch the words and expressions 0n the ieft with the explanation on the right (10 1 = 10)：( )1nonexcludability athe inability to keep people ,specia nonpayers ( )2ratify ba person or t thing that closely resembles another in position orfunction( )3optimal cthe state of being a member of a certain organization( )4membership dauthority given to perform a duty( )5joint venture ean 0utiet for discussion of matters of interest to a given group( )6tax holiday fa person engaged in the practice of a profession or occupation( )7practitioner gmake an agreement or a treaty officially valid by signing it( )8mandate ha period of time during which tax is not ievied( )9counterpart ibest or most favorable( )10forum ja business where the provision of risk capital is shared between two or more firms iv. judge whether the following statement are true or false. (10 1 = 10)1. when a few firms supply the markrt,economists refer to them as monopoly.2. exclusion is not a matter of possible/not possible,but of cost relative to benefits.3. vouchers that covered more than the full cost of that basic education would be equivalent to a public subsidy.4. the wage ceiling or maximum amount is benefit to social security taxes,which is adjusted annually5. taxes can be divided into two broad categories:direct taxes on a variety of goods and services,and indirect taxes on individuals and corporations.6. multistage sales taxes ,which are imposed at more than one level of production and distribution ,without relief for taxes paid at previous stages ,are some called value-added tax.7. flat tax proposals would eliminate provisions of the tax code that bestow preferential tax treatment on certain behaviors and activities.8. the tax credit ,reduces the income tax payable by a certain percentage of the cost of eligible forms of new investment.9. external debt are obligations of governments ,particularly those evidenced by securities,to pay certain sums to the holders at some future time.10. fiscal policy is especially difficult to use for stsbilization because of the inside lag.vtranslate the following passage into chinese1政府是最好的政府，至少因为它的人民自己管理自己2.作为一个坚定的平均生产成本下降时，产生更多的大公司将有一个较小的竞争优势3.扣除非纳税人，而不是竞争的问题，呼吁公共产品的决定因素4.教育不能满足一个纯公益性的，因为它既不是真正的非竞争性消费也非排他性的标准测试5.在各年龄组的退休金养老金制度的支持，自己的贡献被称为完全积累制6.征税的艺术是一门艺术，拔毛的鹅，从而获得尽可能大的羽毛，用尽可能少的尖叫7.消费税的征收在生产或消费的商品和服务或交易，包括进口和出口8.经常收集个人所得税的薪酬为你赚取的基础上，在纳税年度结束后不久的小的修正。9.根据投入资本的回报率，而不是利润的绝对规模，公司税毕业。10.税率结构描述收取的税款在给定的会计期间与计税基础之间的关系。答案i. 词汇(1)1.正外部性2.搭便车问题3.使用者消费4.完全基金制5.单一税6.选择性销售税7.应税收入8.超额利润税9.公债10.平衡预算(2)1market failure2public goods3subsidiary4social security5marginal tax rate6personal income taxe7tax liability8dividend9hyperinflation10crowding outii选择题1. b2. a3. d4. b5. b6. c7. c8. a9. a10. diii.连线1. a2. g3. i4. c5. j6. h7. f8. d9. b10. civ.判断1.f 2.t 3.f 4.f 5.f 6.f 7.t 8.t 9，f 10.tv.翻译1 thatthe government is best which governs the least ,because its people discipline themselves.2.when average costs of production decline as a firm produces more a large firm will have a competitive advantage over a smaller one3.it is the problem of excluding non payers rather than non rivalry that the determining factor in calling for public cation does not meet the standard tests for a pure public good because it is neither truly nonrival in consumption nor non excludable5.a pension system in which each age groups pension is supported by its own contributions is called a fully funded system6.the art of taxation is the art of pluckin