名詞娛樂節(jié)目; 娛樂，消遣; 招待，款待
entertainment
名詞
1. This law applies to all places of public entertainment.
這一法律適用于一切公共娛樂場所。
2. entertainment
2. A cinema is a place of entertainment.
電影院是公眾娛樂場所。
3. She played the piano for our entertainment.
她彈鋼琴為我們助興。
4. We are delighted in entertainment of our friends.
我們喜歡款待朋友。
Costs-(花費)
A：We need to figure out how much money we’re spending and what we’re spending it on.
我們要算算我們花了多少錢而且都花在什么地方了。
B：Why?
為什么？
A：Well, I think we could be saving more.
哦，我想我們該多存一些錢了。
B：Really, well, o.k. Get the receipts out.
真的，哦，好的。把收據拿出來。
A：Let’s see. We spent $700 dollars for our home loan payment, $400 on groceries, $75 on utilities, $250 on gasoline, $100 on books, and $300 on entertainment last month.
讓我看看。上個月有房屋貸款700元，食品雜貨400元，家具75元，汽油費250元，書100元和300元的娛樂消費。
B：That’s $1825.
總共是1825元。
A：We put $500 into the savings account, and $750 into our stock account.
我們存了500元到儲蓄賬戶。還存了750元到資本賬戶。
B：$3075. Our paychecks our $3300, combined. That means we don’t have any receipts for $225.
那就是3075元。我們的薪水加起來是3300元，那意味著有一項225元的支出沒有收據。
A：Right
對。
Setting a Budget & Financial Plan-(建一個預算和財政計劃)
A：O.K. So, where do you think we can save more money?
好，那么，你覺得我們可以在哪些方面省錢？
B：Well, we could eat in more. That $300 for entertainment is mostly going to restaurants.
哦，我們可以多在家里吃飯。300元娛樂費大都花在餐館了。
A：Yeah, that’s a good idea, and you like to cook. What about the books?
是的，這個主意不錯，況且你也喜歡做飯。那么書呢？
B：No, I need my books.
那個不行，我得買書。
entertainment的近義詞
A：Come on, if we save more money we can retire earlier, and you’ll actually have time to read all those books you buy.
算了吧，如果我們多存些錢就可以早一點退休，那樣你才有時間看完你買的所有書。
u0039u0031u0031u67E5u8BE2u00B7u82F1u8BEDu5355u8BCD
B：Well, what about the $50 you spent on a shirt? You could’ve gotten something for less.
那么，你50元買一件襯衣呢？你可以買件更便宜的。
A：O.K. Let’s compromise, if you agree to only spend $75 on books, I’ll agree to only spend $40 for my next shirt.
好了，我們妥協吧。如果你同意買書只用75元的話，我同意下一件襯衣只用40元。
B：All right. That sounds fair.
好的，這樣才公平。
稅收
entertainment
A：my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司馬上就要營業(yè)了，能介紹一下營業(yè)稅的知識嗎？
B：I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
盡我所能吧！一般地說，提供應稅業(yè)務、轉讓無形資產和出賣不動產都要交納營業(yè)稅。
A：what do you mean by the taxable services?
什么是應稅業(yè)務？
B：they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.
稅法有明確的規(guī)定。比如交通運輸、建筑安裝、金融保險等。不包括加工、修理、修配業(yè)務，因為它們要繳增值稅。
A：it is easy to understand the immovable property, but what do you mean by the intangible asset?
不動產好理解，無形資產指什么？
B：it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各種專有權，如專利權、專有技術版權、商標等。
A：what about the tax base?
計稅收入如何確定？
B：in most case, it is the total consideration received, including additional fees and charges.
大多數情況下指全部價款包括價外費用。
A：does that include the turnover received in advance?
預收的價款也計算在內嗎？
B：yes, it does in the case of transfer of the intangible assets or immovable property .
對于無形資產和不動產是這樣。
A：and what about the donation?
無償贈送吶？
B：the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不動產的無償贈送要視同銷售，不過計稅額要經過核定。
A：what can we do if we receive turnover in the form of foreign currency?
收款是外幣怎么辦？
B：you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
按收入當日或當月一日的匯率換算。
A：how about the tax rate?
營業(yè)稅稅率是多少？
entertainment
B：in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到達5%，娛樂業(yè)是5%到20%。
A：what you have said is very helpful, thank you.
您說的對我太有幫助了，謝謝！
1. entertainment
1. 休閑娛樂：休閑娛樂(Entertainment) 在廣州,不但能充分領會嶺南文化的精髓風華,更能感受這里現代化的生活節(jié)奏和多姿多彩的娛樂方式. Other than the unique Ninan culture,you may also experience the modern living rhythm and the colo ......
2. 娛 樂 類：國際上的分類法--酒店類是劃分在接待服務業(yè)(Hospitalitty)領域里的一個小的分類,其余的還有休閑類(Lisure)、娛樂類(Entertainment)及混合類(Mixeduse),根據現代酒店的發(fā)展,在用途方面,中國近年紛紛出現了以上的經營方式.
3.
3. entertainment：ent; 娛樂
1. 娛樂節(jié)目；娛樂活動
Entertainment consists of performances of plays and films, and activities such as reading and watching television, that give people pleasure.
e.g. ...the world of entertainment and international stardom...
娛樂界和國際明星圈
e.g. There were feasts and banquets, theatrical entertainments and sporting competitions between local groups.
有酒席宴會、戲劇演出和地方隊之間的體育競賽。