1. tax n. & v. 税(款);对…征税

　　The government plans to increase taxes by 3 percent.

　　(政府计划把税收增加三个百分点。)

　　In Britain， tobacco and alcoholic drinks are heavily taxed.

　　(在英国，烟草和酒类饮品的税收很高。)

　　income tax(所得税) sales tax(销售税)

　　import tax(进口税) housing and land tax(房地产税)

　　VAT (value-added tax)(增值税) poll tax(人头税)

　　tax-collector(税务员) tax-payer(纳税人)

　　dodge tax(逃税，漏税) tax-free(免税的)

　　2. type n. 类型，种类，品种

　　v. 打字

　　No one knows why he doesn't like this type of work.(没有人知道他为什么不喜欢这种工作。)

　　The manager asked Mary to type the letter again.(经理要玛丽把信重打一遍。)

　　typewriter(打字机)　typist(打字员)

　　3. salary n. 工资 v. (常用被动语态)给…发薪

　　salaried adj. 拿薪水的，领工资的

　　She was happy to know that she would get a promotion and an increase in salary.(得知她将得到提级和加薪，她很开心。)

　　Don't worry about him， he will be salaried by a big company.(别为他担心，一家大公司会给他发薪水。)

　　With his knowledge and experience he was bound to get a high-salaried post.(凭借他的知识和经验，他一定能找到一份高薪的工作。)

　　salary和 wage的区别在于：salary是指为从事非体力劳动的人按月支付的薪水，wage则通常指为从事体力劳动的人按周支付的薪水。

　　4. earn v. 挣得;赢得，获得

　　He worked 14 hours a day in order that he could earn enough to support the family.(为了能挣足够的钱养家，他每天工作十四小时。)

　　His sincerity earns him friends wherever he goes.(无论走到哪，他的真诚都能赢得朋友。)

　　5. percentage n. 百分比，百分率;比例，部分

　　percent / per cent n. 每百中，百分之…

　　The percentage of university enrollment will be greatly increased this year.(今年，大学录取的百分比将大大提高。)

　　About 70 percent of high school graduates in Nanjing will be enrolled by universities this year.(今年，南京的高中毕业生将有百分之七十被高校录取。)

　　6. vary vi. 变化，有不同

　　vt. 改变，使不同

　　Prices of fish vary from 70 cents a pound to one dollar a pound.(鱼的价格从七十美分到一美元一磅不等。)

　　The weather in this area varies from hour to hour.(这儿的天气时刻有变化。)

　　I didn't vary my plan at the last moment.(我在最后一刻没有改变我的计划。)

　　7. graduated adj.(税)累进的;刻度的

　　graduate v. & n. 毕业;毕业生

　　graduation n. 毕业

　　As the federal government has a graduated income tax， the more you earn， the higher tax you have to pay. 因为联邦政府实行累进所得税，所以，你挣的越多，缴的所得税就越高。

　　A graduated glass will enable you to know how much water you have put into the vessel.(量杯能够使你知道你在容器里放了多少水。)

　　He graduated from high school last year. But it was difficult for a high school graduate to find a satisfactory job.

　　(他去年高中毕业，但是高中毕业生要找一份称心如意的工作是很困难的。)

　　After graduation she went to work in a hospital as a nurse. (毕业后，她去医院做了一名护士。)

　　8. sale n. 出售，卖;廉价出售

　　sell v. 卖

　　Mr. Smith is now interested in my car and I hope I can make the sale today.(史密斯先生现在对我的汽车感兴趣，我希望今天就能卖成。)

　　He sold his bike to Tom.(他把自行车卖给了汤姆。)

　　for sale(待售) on sale(上市的)

　　a clearance sale(清仓拍卖) sales department(营业部)

　　sales promotion(促销活动) sales manager(销售经理)

　　salesperson / salesclerk(营业员)

　　9. charge v. 索价;指控;使充满

　　n. 价钱;指控;负责

　　He charged me 10 yuan for a bowl of plain rice.(一碗白米饭，他要了我十块钱。)

　　The young man was charged with stealing.(那个年轻人被指控犯了盗窃罪。)

　　Charge your glasses and drink to our friendship.(斟满杯，为我们的友谊干杯。)

　　The charge for a front-row seat is 250 yuan.(前排座位票价250元。)

　　The police arrested him on a charge of murder.(警察以谋杀罪拘捕了他。)

　　Who will be in charge of our class when the teacher is away?(老师不在的时候，谁管我们班?)

　　10. figure n. 数字;人物;外形

　　v. 想出;算出;估计

　　He has a good head for figures.(他的数字概念很强。)

　　No one had expected that his savings could reach 5 figures in such a short time.(谁也没料到在这么短的时间里，他的存款能达到五位数。)

　　He was an important figure in American history.(他是美国历史上的重要人物。)

　　She was always worrying about her figure as she couldn't resist the temptation of chocolates. (她抵御不了巧克力的诱惑，所以总是担心自己的体形。)

　　We are trying to figure out a way to help them.(我们正在想办法帮助他们。)

　　Figure out the expenses and see if we have enough money.(算一算费用，看看我们的钱是否够。)

　　She brought an umbrella as she figured they might need it.(她带了一把伞，因为她估计他们会需要。)

　　11. add v. 增加，增添

　　addition n. 加 (in addition to除…之外)

　　additional adj. 附加的，另外的

　　The fire is going out， add more wood to it. (火要灭了，再加些木柴。)

　　His explanation adds to my confusion.(他的解释使我更加糊涂。)

　　In addition to leaves， these animals eat a great deal of fruit.(除了树叶之外，这些动物还吃大量的水果。)

　　It will take an additional two days to finish the work.(还要再花两天时间才能完成这项工作。)

　　12. revenue n. 收入，收益;税收

　　The manager is worrying about the drop in advertising revenue.(经理正为广告收入的下降着急。)

　　The loss of tax revenue in many areas is getting higher.(许多地区的税收流失越来越严重。)

　　the Public Revenue(财政收入，国库收入)

　　Inland Revenue(国内税收) revenue department(税务部门)

　　13. diverse adj. 不同的;多种多样的

　　diversity n. 多样性;差异

　　He is a man of diverse talent.(他是一个有多种才能的人。)

　　They offered us diverse suggestions at the meeting.(他们在会上给我们提出了各种各样的建议。)

　　His writing displays the diversities of human behavior.(他的作品展示了人类行为的多样性。)

　　A great diversity of methods has been tried in doing this experiment.(实验中尝试过各种各样的方法。)

　　14. confuse v. 使混乱，混淆

　　confusion n. 混乱，慌乱

　　What he said just now confuses all of us.(他刚才说的话把我们都弄糊涂了。)

　　Her answers have only added to his confusion.(她的回答只使他更加糊涂。)

　　15. property n. 财产，资产;(房)地产;特性，性质

　　That car is my property， you cannot use it without my permission.(那辆车是我的财产，没我的允许，你不能动用。)

　　The city is growing and property in the center is becoming more valuable.(城市在发展，市中心的房地产越来越有价值了。)

　　Many plants have medicinal properties.(许多植物有药用特性。)

　　state property (国家财产) personal property(动产)

　　real property / estate(不动产) intellectual property(知识产权)

　　16. excise n. 国产税，本国消费税

　　exercise n.& v. 行使，运用;锻炼;练习

　　customs n. 关税　(Customs 海关)

　　17. fund n. 基金，专款;储备，贮存

　　v. 提供资金，供以款项

　　We would set up a fund to help those children whose parents couldn't afford to send them to school.(我们将设立一项基金，帮助那些父母供不起他们读书的孩子。)

　　They have a fund of knowledge and experience to draw on.(他们有丰富的知识和经验可利用。)

　　This research is funded by the government.(这项研究由政府提供资金。)

　　18. department n. 部，部门;系科

　　the State Department (美国)国务院　the Department of Education 教育部

　　department store 百货商店　the department of physics 物理系

　　19. municipal adj. 市的，市政的

　　the municipal government　市政府

　　municipal administration　市政管理

　　a municipal university　市立大学

　　20. complain v. 抱怨，埋怨，发牢骚，诉苦

　　complaint n. 抱怨，诉说

　　He complained to the manager about / of the poor after-service.(他对经理抱怨说售后服务太差。)

　　She complained about / of her husband's carelessness.(她抱怨说她丈夫太粗心。)

　　The teacher complained that the students didn't work hard enough.(老师抱怨学生学习不够努力。)

　　It is a common complaint that today's children lack the sense of cooperation.(人们常常抱怨今天的孩子缺少合作意识。)

　　21. impractical adj. 不切实际的，不能实行的

　　practical adj. 实际的，可行的

　　His suggestion sounds good， but it is really impractical.(他的建议听起来不错，但是的确不切实际。)

　　How long will it be before this theory can be put into practical use? (这一理论还要多久才能被实际运用?)

　　22. program n. 计划;(电视)节目;程序

　　v. 使按预定步骤工作;编程

　　They are drawing up a program of water purification.(他们正在制定一个净水计划。)

　　Tonight's TV programs will be very interesting.(今晚的电视节目会非常有趣。)

　　I know nothing about computer programs.(我对电脑编程一窍不通。)

　　You can program it to do different tasks at specific times.(你可以使它在特定的时间按计划完成各项不同的任务。)

　　23. view n. 看法，观点;视野，眼界;景色，风景

　　v. 看待，考虑

　　He was unwilling to express his views on what had happened.(他不愿意就所发生的一切发表自己的观点。)

　　When we stood on the top of the mountain， the whole city came into our view.(我们站在山顶时，整个城市尽收眼底。)

　　Looking out of the window， he had a fine view of the Slender West Lake.(朝窗外望去，他看到了瘦西湖的美景。)

　　Several possible buyers have come to view your car.(几个想买车的人来看过你的车了。)

　　If you stand in his shoes to view the problem， you will come to a totally different conclusion. (如果你站在他的立场上来考虑这个问题，你会得出完全不同的结论。)

　　24. issue n. 问题，争论点;发行

　　v. 出版，发行，颁布

　　At today's meeting we have to spend some time discussing this issue.(在今天的会上，我们得花点时间讨论这个问题。)

　　The minute he got the latest issue of the sports magazine， he read it with great interest.(一拿到最新一期的体育杂志，他就津津有味地看了起来。)

　　Her first novel issued in May.(她的第一部小说于五月份出版了。)

　　He issued instructions that the prisoners should be set free.(他下令释放犯人。)

　　25. tend v. 护理，照管

　　tend to 易于，往往会;倾向于

　　She is tending a very sick patient. (她在护理一位重病人。)

　　In addition to his full-time job， he tends a bar.(除了一份全日制的工作，他还照管一个酒吧。)

　　When you ask her more than one question， she tends to get impatient.(你问她两个以上的问题，她往往会不耐烦。)

　　He tends to be optimistic no matter what happens.(无任发生任何事情，他总倾向于乐观。)