William： That has been taken into account. The boxes to be used arestrong and waterproof. They are seaworthy and can standrough handling on the wharves.
Johnson： Another question， William. Its about labeling. We requirethree languages on the labels， English， French and Chinese.
William： Well see to it that the three languages are used on the labels.
Any other requirements
Johnson： Yes， one more thing. “Keep dry” should be marked on theboxes.
William： All right. All that you have just suggested will be included inthe contract.
Johnson： I think thats all I want to say about packing and marking.
William： If theres anything more you want to do， just let me know.
Johnson： OK， many thanks.
货物包装
约翰逊：我想包装一定会严格按照合同规定进行吧？
威 廉：对，就是严格按合同进行包装。
约翰逊：那么，关于唛头，你们是否使用不褪色的涂料？
威 廉：布朗先生已指过，我们会使用防水、不褪色涂料。
约翰逊： 很好。还有，这批货要在香港转船，必须确保箱子牢固，经得住多次装卸。
威 廉： 我们已经考虑到这点，使用的是坚固的防水箱子，适用于海运并能经受在码头上粗暴装卸。
约翰逊： 还有标签问题，威廉。我们要求标签使用三种文字：英文、法文和中文。
威 廉： 我们一定保证在标签上使用这三种文字。您还有什么其他要求吗？
约翰逊：还有一件事，货箱上要标明“保持干燥”。
威 廉：好的，您刚才所提的要求，都将列入合同。
约翰逊：关于包装和唛头，我没有什么要补充的了。
威 廉：如果您还有什么要求，尽管通知我。
约翰逊：好，谢谢！
经 典 释 疑
I suppose packing will be done strictly in accordance with the contractstipulation. 我想包装一定会严格按照合同规定进行吧？
in accordance with： 依照，与……一致。in accordance with 与according to意思相同，但是前者多用于比较正式的问题，比如合同、法律文件等，而后者比较随意。例如：Do you always act in accordance with yourconvictions 你是否一贯地本着你的信念行事？
That has been taken into account. 我们已经考虑到这点。take intoaccount：把……考虑进去，后面接名词。例如：
-How does he solve this problem 他如何处理这个问题？
- Take it easy. He will take into account my request. 别急，他会考虑我的要求。
常 用 语 聚 焦
1. Packing charge is about 5% of the total cost of the goods. 包装费用大约占货物总成本的5%。
2. On the outer packing， please mark wording “Handle with Care”. 在外包装上请标明“小心轻放”字样。
3. Generally speaking， buyers bear the charges of packing. 包装费用一般由买方负担。
bear /be/ v. 承担。
4. Buyers always pay great attention to packing. 买方很注意包装的情况。
5. What about the outer packing 外包装用什么？
6. Will cardboard boxes be strong enough for long-distance oceantransportation 纸板箱对长途运输来说结实吗？
cardboard /kɑ：db ：d/ n. 厚纸板。
7. How are you going to pack 你打算怎样包装？
8. We usually use airtight plastic bags for packing. 我们通常用密封的塑料袋包装。
airtight /etait/ adj. 密封的。
9. Our ready-made green tea is packed in cartons. 我们的成品绿茶用纸盒包装。
10. I want the most economical packing. 我要最经济的包装。
11. Youd like to know something about the packing of the drugs， is thatright 您想了解药品的包装情况，对吗？
12. How much will be cost if add new packing service 用新包装成本费用将增加多少？
13. It is necessary to improve the packaging. 改进包装方法十分必要。
14. Packing also effects the reputation of our products. 包装也影响产品的声誉。
reputation /repjutei∫n/ n. 声誉15. Packing has a close bearing on sales. 包装直接关系到产品的销售。
9 How much is my tariff
我的关税是多少？
触 类 旁 通
How much tariff do I need to pay
我需要缴纳多少关税？
超 级 情 景 会 话
The General Introduction of the Business Tax
Taxpayer： My company will begin business soon， but I have littleknowledge about the business tax. Can you introduce it
Tax official： I will try my best. Generally speaking， the business tax islevied on the taxable service， the transfer of intangible assetand sale of the immovable property within China .
Taxpayer： What do you mean by the taxable services
Tax official： They are the definite items stipulated by the law， such asthe transportation， construction， finance， insurance and thelike.They do not include the processing， repairs， and replacementservices， for they are subject to the value addedtax.
Taxpayer： It is easy to understand the immovable property， but whatdo you mean by the intangible asset
Tax official： It means the royalties， include patent right， proprietarytechnology， copy right， trademark right， and so on.
Taxpayer： What about the tax base
Tax official： In most cases， it is the total consideration received，including additional fees and charges.
Taxpayer： Does that include the turnover received in advance
Tax official： Yes， it does in the case of transfer of the intangible assetsor immovable property.
介绍营业税
纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？
税务局： 尽我所能吧！一般地说，在中国提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
纳税人：什么是应税业务？
税务局： 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。
纳税人：不动产好理解，无形资产指什么？
税务局：指各种专有权，如专利权、专有技术、版权、商标等。
纳税人：计税收入如何确定？
税务局：大多数情况下指全部价款包括价外费用。
纳税人：预收的价款也计算在内吗？
税务局：对于无形资产和不动产是这样。
经 典 释 疑
I will try my best. 尽我所能吧！ try ones best 尽全力……， 相当于do ones best……，两者后面都接动词不定式，例如：Ill do my bestto do it well. 我会尽全力做好的。其他的表达还有to the best of onesabilities，as best one may， as best as one can.
常 用 语 聚 焦
1. I need the tax form before 2 p.m. 我两点前需要税单。
2. Can you tell me， will the income tax return be checked 能告诉我所得税申报书会被核查吗？
3. It pays to be honest with the taxman. 纳税诚实不吃亏。
4. The law obliges us to pay taxes. 法律使我们赋有纳税的义务。
5. Have you anything to declare 你有什么要申报纳税的吗？
6. Failure to pay your taxes will make you liable to prosecution. 不缴纳税款就可能被起诉。
7. Taxable income is computed by making two sets of deductions fromadjusted gross income. 应税收入是从调整过的总收入中制作两套扣除法计算而来的。
8. The basic structure of the federal income tax is simple. 联邦所得税的基本结构是很简单的。
9. There are good economic reasons for using the income tax as a majorsource of revenue. 使用所得税作为财政收入主要来源有很好的经济原因。
10. Taxation is a powerful and essential economic instrument for a modernindustrial econmy.税收是现代工业化经济的有力而必要的经济手段。
11. All advanced industrial countries levy a direct tax on individualincomes， but nowhere is this tax as important as in the United States. 所有先进的工业国家都对个人所得直接征税，但没有哪个国家在征此税时像美国一样重要。
12. Any survey of tax sources should begin with the nations fairest andmost productive source of revenue. 任何税收来源的调查都应开始于国家最公正、生产性最强的国民收入来源。
13. Its my lawyer who prepared my tax return. 我的律师帮我办理纳税。
14. The tax authorities try every means to prevent people from tax evasion.
税务机关采取各种办法防止逃税。
10 Im afraid I have a serious complaint tomake. 很遗憾我要提出严肃的申诉。
触 类 旁 通
We make a claim for the loss we have sustained.
我方就所受损失提出索赔。
超 级 情 景 会 话
Making a Claim
Green： Theres something you could help me with.
Smith： Please go ahead.