GST消费税

Lesson 20GST消費稅1.Government 政府6.Compensate補償2.Introduce介紹推出7.Pension恤金養老金3.Collecting收集8.Purchases買4.Item項目類別9.Expenses消費5.Increased增加10.Service Tax服務1) Last year the Howard government introduced the GST.去年何華德政府推出了消費稅。2) GST stands for goods and service Tax.消費稅是用品及服務所抽之稅項。3) With GST many business will now the collecting taxes for the government.由於消費稅很多行業現在要為政府收稅。4) Price for some items have changed but some items have stayed the same.有很多項目類別價錢已更改，但有些類別則停留在同一價錢上。5) Price for fresh fruit, vegetable and fresh meat have no change.新鮮生果、蔬菜和鮮肉價錢沒有變。6) But prices for take away, prepared food and prices at the restaurants have increased.但是外賣、熟肉及餐館食肆價錢則增加。7) To compensate the increases in prices the government have increased the pension payment.為了補償百物價之增加，政府也增加提高恤金養老金者之恤金。8) There is also income tax cut.此外又滅了入息稅。To compensate on the taxes we pay through everyday purchases and expense.來補償我們每天買及消費所抽之稅項。Lesson 21TV repair 修理電視Conversation1) a. My television is not working properly; I think it needs some repairing.我的電視操作得不是太好，我估它需要修理一下。b. Can you describe some of the problems?你可以描述一下不妥之處嗎？2) a.1. There is a lot of snow flack on the screen.螢幕上有很多雪花2. There is no sound. 沒有聲音3. The colours is gone, and the pictures are only in black and white.顏色消失，畫面只像黑白色。3) b. Ill need to have a look at it. Can you bring it in?我需要看看，你可以過來嗎？a. 1. Sure, is today fine? 好，今天好嗎？ 2. I dont have the transportation to bring it in, can you come over instead?我沒有交通工具帶來，你可以過來嗎？4) b. Yes, is today ok?可以，今天可以嗎？a. Sure, Ill be home all afternoon, when can you come over?可以，整個下午我都會在家，你幾時可以來呢？5) b. I can come over around at 2am.下午兩點左右我可以來到。a. That would be great, Ill see you then.那好極了，一會兒見吧。6) b. In the meantime, it would be safer not to turn the TV on.現在最好不要開著這部電視機會比較安全。Lesson 21Sending an invitation to dinner請朋友晚宴1.Invitation邀請6.Offer提供2.Celebration慶祝7.Dessert甜品3.Delight喜悅8.Favorite寵愛，最喜歡的4.Preparation預備9.Mango芒果布丁5.Under control被控制(弄妥)Conversation 1) a. We are celebrating our mothers 65th birthday with a party and it would great if you and your husband could join us.我們會開一個晚宴來慶祝我們母親的65歲生日，如果你和你的丈夫能一起一起參與那就真好了。b. Of course we are delighted to come, when is the party?那當然，我們是很高興的，宴會是何時？2) a. It would start at 7pm this Saturday at our place.宴會將會開始由本星期六晚七點鐘在我們家。b. Will you need any help with the dinner preparation?你需要幫手做夜宴准備功夫嗎？3) a. Weve got everything under control. Than you our sister in law will help with the cooking but thanks for the offer.每樣事我們都弄妥了，多謝你，我們的嫂嫂將會幫手煮食不過很多謝你的好意(提出)。b. Can we bring something else then?那麼我們可以帶些東西來嗎？4) a. If you insist, some desert would be nice?如果你要堅持的話，那麼帶些甜品來吧。b. OK. Ill make