财政税收专业英语 - - 试卷

财政税收专业英语 试卷

编写人——孙丽华 徐婷婷 崔佳晔

I．Translate the following words and expressions from English into Chinese (10％)：

1.Positive externalities 2.Free-rider problem 3.User charging 4.Fully funded system 5.Flat-rate tax 6.Selective sales tax 7.Taxable income 8.Excess-profits tax 9.Public debt 10.Balanced budget

．Translate the foIIowing words and expressions from Chinese into English (10％)： 1.市场失灵 2. 公共产品 3.补助 4.社会保障 5.边际税率 6.个人所得税 7.应付税款 8.股息，红利 9.恶性膨胀 10.挤出效应

II．Choose the correct answer

1.government can try to address failures in the private market by using the _____.

A.hyperinflation B.price mechanism C.restrict sales D.mandate sales 2.which problem is associated with public goods that recognized by David Hume. A.free-rider problem B double taxation C.carroussel D.zero rate

3.which refer to government purchases that consume or exhaust the purchasing power of the money it spends.

A.transfer espenditures B.real espenditures C.public espenditures D.exhaustive espenditures

4.discussion of social security often gets bogged down in issue relating to ____ and SSI.

A.supplementary B.medicare C.security D.income

5.which rate is the additional tax collected on additional dollar value of the tax base as the tax base increases.

A.progressive tax rate B.marginal tax rate C.average tax rate D.regressive tax rate

6.the ____ gives the increment of annual income associated with each MTR. A.budget B.selective taxC.tax bracket D.obligation

7.which taxes are levied on the production or consumption of goods and services or on transactions,including imports and exports.

A.value-added taxes B.turnover tax C.excise taxes D.progressive tax 8.which tax is a direct tax levied on the income of a person.

B.A.personal income tax B.value-added taxes C.progressive tax D.turnover tax 9.A ____ system is used to define tax rate. A.bracket B.marginal C.market D.itemized

10.which system offers a tax incentive for distribution of profits and sometimes has been advocated as an instrument for curtailing internal financing of corporations.

A.bracket system B.taxation system C.fully funded system D.split-rate system III．Match the words and expressions 0n the Ieft with the explanation on the right (10 × 1’ = 10’)：

( )1．nonexcludability a．the inability to keep people ,specia nonpayers

( )2．ratify b．a person or t thing that closely resembles another in position or

function

( )3．optimal c．the state of being a member of a certain organization ( )4．membership d．authority given to perform a duty

( )5．joint Venture e．an 0utIet for discussion of matters of interest to a given group ( )6．tax holiday f．a person engaged in the practice of a profession or occupation ( )7．practitioner g．make an agreement or a treaty officially valid by signing it ( )8．mandate h．a period of time during which tax is not Ievied ( )9．counterpart i．best or most favorable

( )10．forum j．a business where the provision of risk capital is shared between two or more firms ．

IV. Judge whether the following statement are true or false. (10 × 1’ = 10’) 1. When a few firms supply the markrt,economists refer to them as monopoly.

2. Exclusion is not a matter of possible/not possible,but of cost relative to benefits.

3. Vouchers that covered more than the full cost of that basic education would be equivalent to a

public subsidy.

4. The wage ceiling or maximum amount is benefit to social security taxes,which is adjusted

annually

5. Taxes can be divided into two broad categories:direct taxes on a variety of goods and

services,and indirect taxes on individuals and corporations.

6. Multistage sales taxes ,which are imposed at more than one level of production and

distribution ,without relief for taxes paid at previous stages ,are some called value-added tax. 7. Flat tax proposals would eliminate provisions of the tax code that bestow preferential tax

treatment on certain behaviors and activities.

8. The tax credit ,reduces the income tax payable by a certain percentage of the cost of eligible

forms of new investment.

9. External debt are obligations of governments ,particularly those evidenced by securities,to pay

certain sums to the holders at some future time.

10. Fiscal policy is especially difficult to use for stsbilization because of the inside lag. V．Translate the following passage into Chinese 1政府是最好的政府，至少因为它的人民自己管理自己

2.作为一个坚定的平均生产成本下降时，产生更多的大公司将有一个较小的竞争优势 3.扣除非纳税人，而不是竞争的问题，呼吁公共产品的决定因素

4.教育不能满足一个纯公益性的，因为它既不是真正的非竞争性消费也非排他性的标准测试

5.在各年龄组的退休金养老金制度的支持，自己的贡献被称为完全积累制

6.征税的艺术是一门艺术，拔毛的鹅，从而获得尽可能大的羽毛，用尽可能少的尖叫 7.消费税的征收在生产或消费的商品和服务或交易，包括进口和出口

8.经常收集个人所得税的薪酬为你赚取的基础上，在纳税年度结束后不久的小的修正。 9.根据投入资本的回报率，而不是利润的绝对规模，公司税毕业。 10.税率结构描述收取的税款在给定的会计期间与计税基础之间的关系。

答案

I. 词汇 (1)

1.正外部性 2.搭便车问题 3.使用者消费 4.完全基金制 5.单一税

6.选择性销售税 7.应税收入 8.超额利润税 9.公债

10.平衡预算 (2)

1Market failure 2Public goods 3Subsidiary 4Social security 5Marginal tax rate 6Personal income taxe 7Tax liability 8Dividend

9Hyperinflation 10Crowding out II选择题 1. B 2. A 3. D 4. B 5. B 6. C 7. C