布鲁斯：在市中心我们有一间样品陈列室。我们要用最显着的位置来展示你们的产品。
戴维：这个主意不错。
布鲁斯：我们还要在即将到来的国际博览会上设立摊位，使你们的品牌在本行业中众所周知。
戴维：要给买货的人们留下深刻印象，售后服务怎么办？
布鲁斯：我们也管。售后服务对经营的成败起着至关重要的作用。
戴维：若试用结果一切都满意，我们将指定你为你们地区的独家代理。
Notes 注释
cover [kv] v. 涉极
sports equipment运动器械
potential [pten()l] n. 潜力
optimistic [ptimistik] a. 乐观的
小叮咛
①We are willing to have the right of sole agency of your sports goods in our area. 我们想要你们体育用品在我们地区的独家代理权。be willing to： 乐意做某事，to是助词，后面接动词原型。这个短语主要是强调有做某事的意愿，但何时去做还不确定；例如：I don’t know whether he is willing to come. 我不知道他是否愿意来。我们要将be will to与be eager to区别开来，后者是表示“渴望做某事”，例如：He is eager to succeed. 他渴望成功。
Commission
佣金
Classic Sentences 经典句子
01|What about the commission
佣金是多少？
02|You can get a higher commission rate if you order a bigger quantity.
如果你们订货量大佣金率就会高。
03|The commission you give is too little.
你们给的佣金实在太少了。
04|We don’t pay any commission on our traditional products.
对我们的传统产品概不付给佣金。
05|Commission is allowed to agents only.
我们只对代理付佣金。
06|Is it possible to increase the commission to 4%
能不能将佣金提高到4%呢？
07|Actually， we don’t give any commission in general.
实际上，我们一般不付佣金。
08|You can grant us an extra commission of 2% to cover the additional risk.
cover [kv] v. 使……免受损失
你们可以获得另外2%的佣金，以补偿你们受的额外风险。
09|We’ll get 0.5% more in commission for our effort.
经过努力，我们可以多谋到0.5%的佣金。
10|We can’t agree to increase the rate of commission.
我们不能同意增加佣金率。
11|A 5% commission means an increase in our price.
5%的佣金就等于价格提高了。
12|A higher commission means a higher price.
如果佣金提高了价格也要提高。
13|A 4% commission is the maximum.
我们最多给4%的佣金。
14|Is it possible to increase the commission to 4%
能不能把佣金提高到4%呢？
15|We are very much concerned about the question of commission.
我们对佣金问题很关心。
Useful Dialogue 实用会话
Talking about Commission
Jennifer： William， I’d like to bring up for discuss is the commission
William： Well， Jennifer， you know， our prices are quoted on FOB net basis. As a rule， we don’t allow any commission.
Jennifer： But， you know， we’re commission agent. We do business on commission basis. Commission transaction will surely help to push the sale of your products.
William： But your order is really not a large one.
Jennifer： What do you mean by a large one
William： I mean that we’ll consider giving some commission only when the order exceeds a total amount of $50，000 or over.
Jennifer： $ 50，000 That’s really a large order！ William， it is said that to lose a client is much easier than to get one. This is our first transaction. For our future business， we hope we’ll be granted more favorable terms.
William： Well， Jennifer， what do you think of this： you increase your order to $45，000 and we offer you 3% commission
Jennifer： William， I very much appreciate your concession. But we can usually get 5% commission from European suppliers.
William： But， Jennifer， our price itself shows very favorable already. It leaves us almost no margin of profit. It is for our future business that we make this exception. I’m very sorry to say that this is the best we can do.
Jennifer： No further discussion
William： I’m sorry， Jennifer. Please make allowance for our difficulties.
Jennifer： OK， let’s set it.
谈谈佣金
珍尼弗：威廉，我想谈谈佣金问题。
威廉：珍尼弗，你知道，我们报的是FOB净价。按惯例是不给佣金的。
珍尼弗：可是，你知道，我们是佣金代理商。我们佣金代理商以获得佣金来做生意。带佣金贸易有助于你们产品的推销。
威廉：可是你们的订单数目太小了。
珍尼弗：那么你认为的大数目是多少呢？
威廉：至少订单总额达到50，000美元或以上，我们可以考虑给予你们一定的佣金。
珍尼弗：50，000美元？这确实是一个大数目！威廉，俗话说得好：一个客户比得到一个客户更容易。这是我们的第一次交易。失去为了建立我们的长期贸易关系，我希望能够得到更优惠的条件。
威廉：好啊，珍尼弗，你觉得这样如何，如果你的订货总额在45，000美元以上，我们可以考虑给予你们3%的佣金。
珍尼弗：威廉，我很感谢你的让步。可是我们通常可以从欧洲供货商那里得到5%的佣金。
威廉：珍尼弗，我们的报价已经是很优惠的了。我们从中已得不到多少利润。为了我们将来的贸易，我们才破例给予你们这3%的佣金。非常抱歉，我们最多只能做到这一步了。
珍尼弗：再没有商量的余地了？
威廉：非常抱歉，珍尼弗。请谅解我们的难处。
珍尼弗：好吧，成交。
Notes 注释
transaction [tr 8nz 8kn] n. 交易
push [pu] v. 推动
exceed [iksid] v. 超过
client [klaint] n. 代理
grant [ɡrɑnt] v. 给予
小叮咛
①William， I’d like to bring up for discuss is the commission威廉，我想谈谈佣金问题。 bring up： (1) 提出，提起。例如：Why brought that up again 又提它干吗 (2) 抚养，培养。例如：He was brought up in the country. 他在农村长大。(3) 呕吐。例如：He was so ill that he brought up everything. 他病得很重，什么都吐了出来。
Taxation
纳税
Classic Sentences 经典句子
01|I need the tax form before two o’clock. pm
我两点前需要税单。
02|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？
03|It pays to be honest with the taxman.
纳税诚实不吃亏。
04|The law obliges us to pay taxes .
法律使我们赋有纳税的义务。
05|Have you anything to declare
你有什么要申报纳税的吗？
06|Failure to pay your taxes will make you liable to prosecution.
不缴纳税款就可能被起诉。
07|Taxable income is computed by ****** two sets of deductions from adjusted 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。
08|The basic structure of the federal income tax is ******.
联邦所得税的基本结构是很简单的。
09|There are good economic reasons for using the income tax as a major source 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|It is correct to say that the modern individual income tax.
现代的个人所得税是正确的。
11|Taxation is a powerful and essential economic instrument for a modern industrial econmy.
税收是现代工业化经济的有力而必要的经济手段。
12|All advanced industrial countries levy a direct tax on individual incomes， 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。
13|Any survey of tax sources should begin with the nation’s fairest and most 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。
14|It’s my lawyer who prepared my tax return.
我的律师帮我办理纳税。
15|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。
Useful Dialogue 实用会话
The General Introduction of the Business Tax
Taxpayer： My company will begin business soon， but I have little knowledge about the business tax. Can you introduce it
Tax official： 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 .
Taxpayer： What do you mean by the taxable services
