名词娱乐节目; 娱乐，消遣; 招待，款待
entertainment
名词
1. This law applies to all places of public entertainment.
这一法律适用于一切公共娱乐场所。
2. entertainment
2. A cinema is a place of entertainment.
电影院是公众娱乐场所。
3. She played the piano for our entertainment.
她弹钢琴为我们助兴。
4. We are delighted in entertainment of our friends.
我们喜欢款待朋友。
Costs-(花费)
A：We need to figure out how much money we’re spending and what we’re spending it on.
我们要算算我们花了多少钱而且都花在什么地方了。
B：Why?
为什么？
A：Well, I think we could be saving more.
哦，我想我们该多存一些钱了。
B：Really, well, o.k. Get the receipts out.
真的，哦，好的。把收据拿出来。
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.
让我看看。上个月有房屋贷款700元，食品杂货400元，家具75元，汽油费250元，书100元和300元的娱乐消费。
B：That’s $1825.
总共是1825元。
A：We put $500 into the savings account, and $750 into our stock account.
我们存了500元到储蓄账户。还存了750元到资本账户。
B：$3075. Our paychecks our $3300, combined. That means we don’t have any receipts for $225.
那就是3075元。我们的薪水加起来是3300元，那意味着有一项225元的支出没有收据。
A：Right
对。
Setting a Budget & Financial Plan-(建一个预算和财政计划)
A：O.K. So, where do you think we can save more money?
好，那么，你觉得我们可以在哪些方面省钱？
B：Well, we could eat in more. That $300 for entertainment is mostly going to restaurants.
哦，我们可以多在家里吃饭。300元娱乐费大都花在餐馆了。
A：Yeah, that’s a good idea, and you like to cook. What about the books?
是的，这个主意不错，况且你也喜欢做饭。那么书呢？
B：No, I need my books.
那个不行，我得买书。
entertainment的近义词
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，如果我们多存些钱就可以早一点退休，那样你才有时间看完你买的所有书。
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B：Well, what about the $50 you spent on a shirt? You could’ve gotten something for less.
那么，你50元买一件衬衣呢？你可以买件更便宜的。
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，我们妥协吧。如果你同意买书只用75元的话，我同意下一件衬衣只用40元。
B：All right. That sounds fair.
好的，这样才公平。
税收
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？
entertainment
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！
1. entertainment
1. 休闲娱乐：休闲娱乐(Entertainment) 在广州,不但能充分领会岭南文化的精髓风华,更能感受这里现代化的生活节奏和多姿多彩的娱乐方式. Other than the unique Ninan culture,you may also experience the modern living rhythm and the colo ......
2. 娱 乐 类：国际上的分类法--酒店类是划分在接待服务业(Hospitalitty)领域里的一个小的分类,其余的还有休闲类(Lisure)、娱乐类(Entertainment)及混合类(Mixeduse),根据现代酒店的发展,在用途方面,中国近年纷纷出现了以上的经营方式.
3.
3. entertainment：ent; 娱乐
1. 娱乐节目；娱乐活动
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...
娱乐界和国际明星圈
e.g. There were feasts and banquets, theatrical entertainments and sporting competitions between local groups.
有酒席宴会、戏剧演出和地方队之间的体育竞赛。