currency ['kʌrənsi]

currency的基本解释

n.

货币, 流通

• The Japanese yen is one of the stronger currencies in the world.
• 日元是世界上较坚挺的货币之一。

• These ideas have gained wide currency.
• 这些思想已广泛传播。

currency的同义词

n. money · legal tender · cash

与currency相关的词组

give currency to：散布...

find currency among：在...中间得以流行起来

与currency相关的情景对话

休闲娱乐,旅游英语/兑换货币

A:

Good afternoon. May I help you?

下午好，您需要帮忙吗？

B:

Yes. Could you change some RMB into American dollars for me?

是的。你能帮我把人民币兑换成美元吗？

A:

Certainly, sir. How much would you like to change?

当然可以。您要换多少？

B:

Ten thousand yuan, please. By the way, what is the exchange rate for American currency today?

一万元。顺便问一下，今天美元的兑换率是多少？

A:

According to the present rate, one US. Dollar in cash is equivalent to 8.6 Chinese yuan.

根据目前的牌价，1美元相当于8。6元人民币。

B:

OK, here are the ten thousand yuan.

好的。这是一万元人民币。

A:

Would you please show me your passport?

请出示您的护照。

B:

Here you are.

给您。

A:

Thank you. You'll have it right away. Will you please sign your name on this exchange memo? Here is your money. Please check it. Keep this exchange memo. You will need it to convert any money you have left when you leave America.

谢谢，马上就还您。请您在兑换单上签名。这是您的钱，请点一下。把兑换单收好。在您离开美国时，需要兑换余下的外汇兑换券时也许有用。

B:

Thank you. What exactly should I do with the Foreign Exchange Certificates left with me?

谢谢。如果外汇兑换券用不完该怎么办？

A:

You have to go to money exchange counter in the bank, airport or railway station.

请到银行、机场或火车站的兑换处去兑换。

B:

Thank you.

谢谢。

A:

You are welcome.

不客气。

商务外贸/税收

A:

my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?

我公司马上就要营业了，能介绍一下营业税的知识吗？

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 .

尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

A:

what do you mean by the taxable services?

什么是应税业务？

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.

税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。

A:

it is easy to understand the immovable property, but what do you mean by the intangible asset?

不动产好理解，无形资产指什么？

B:

it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.

指各种专有权，如专利权、专有技术版权、商标等。

A:

what about the tax base?

计税收入如何确定？

B:

in most case, it is the total consideration received, including additional fees and charges.

大多数情况下指全部价款包括价外费用。

A:

does that include the turnover received in advance?

预收的价款也计算在内吗？

B:

yes, it does in the case of transfer of the intangible assets or immovable property .

对于无形资产和不动产是这样。

A:

and what about the donation?

无偿赠送呐？

B:

the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.

不动产的无偿赠送要视同销售，不过计税额要经过核定。

A:

what can we do if we receive turnover in the form of foreign currency?

收款是外币怎么办？

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 .

按收入当日或当月一日的汇率换算。

A:

how about the tax rate?

营业税税率是多少？

B:

in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

一般是3%到达5%，娱乐业是5%到20%。

A:

what you have said is very helpful, thank you.

您说的对我太有帮助了，谢谢！