entertainment 英 [ˌentəˈteɪnmənt]
美 [ˌentərˈteɪnmənt]
复数形式：entertainments
entertainment 词典解释
名词娱乐节目；娱乐，消遣；招待，款待
entertainment 情景对话
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。
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。
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。
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。
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。
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
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！
entertainment 词典例句
名词
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This law applies to all places of public entertainment.
这一法律适用于一切公共娱乐场所。
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A cinema is a place of entertainment.
电影院是公众娱乐场所。
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She played the piano for our entertainment.
她弹钢琴为我们助兴。
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We are delighted in entertainment of our friends.
我们喜欢款待朋友。
entertainment 网络解释
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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 .........
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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....
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abbr. ent; 娱乐
entertainment 英英释义
noun
-
an activity that is diverting and that holds the attention
Synonym: amusement
entertainment [ˌentəˈteɪnmənt]
高考
四级
六级
考研
托福
雅思
英语释义
1
n. an activity that is diverting and that holds the attention
相关单词辨析
fun: 嬉戏，玩耍
recreation: 多指在工作之后通过逗乐或刺激的活动使某人的身心得到恢复，强调自身的放松和消遣；
entertainment: 娱乐（业），供消遣的事物（尤指公众娱乐活动），侧重别人的款待或表演使你得到娱乐；