begin 英 [bɪˈgɪn]
美 [ˈbeɡɪn]
第三人称单数：begins
现在分词：beginning
过去式：began
过去分词：begun
begin 词典解释
及物/不及物动词开始；着手；创始；创办
不及物动词（从…）开始；起始；起初是；开始讲话
begin 情景对话
时间和日期
A:
What is the correct time, please?
请问现在标准时间几点？
B:
It’s exactly twelve minutes past seven.
现在是七点十二分。
A:
When will the lecture begin?
讲座什么时候开始？
B:
It’ll begin at nine o’clock sharp.
正九点开始。
登机时关于行李
A:
Is this the right counter to check in for this flight?
这次班机是在这个柜台办理登记手续吗？
B:
Yes，it is. Please put your luggage on the scale.
是的。请您将您的行李放在称上。
A:
You luggage is overweight. The free allowance for luggage is 20 kilos.
您的行李超重了。免费行李限额是20公斤。
B:
Oh, can I keep this little suitcase as hand-luggage?
哦，那我可以把这个小手提箱随身携带吗？
A:
Ok, in this way it’s just below the limit. Here’s your ticket and your boarding card.
好的，这样您的行李刚好低于限额。这是您的机票和登记牌。
B:
All right. I will begin boarding soon.
好的，我马上要登机了。
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！
begin 词典例句
及物动词
-
When did you begin learning English?
你何时开始学英语的？
-
He is about to begin his term as President.
他即将开始他的总统任期。
-
It began to rain.
天开始下雨。
不及物动词
-
The campaign began last year.
这场运动始于去年。
begin 网络解释
-
等
...为了能够挖掘出永山尚太的音乐实力,他特地请来的好友上地等(BEGIN)来为单曲谱曲兼制作,自己写词. 初听永山尚太的声音,感觉很温暖阳光.柔韧的声音中带有男人特有的温柔.加之上地等那冲绳味十足的谱曲更加让人想到了冲绳的湛蓝的海面,...
-
开始一个事务块
...ANALYZE -- 收集与数据库有关的统计 | BEGIN -- 开始一个事务块 | CHECKPOINT -- 强制一个事务日志检查点...
begin [bɪˈgɪn]
中考
高考
中文翻译
4
n. (Begin)人名；(以、德)贝京；(英)贝让
英语释义
1
n. Israeli statesman (born in Russia) who (as prime minister of Israel) negotiated a peace treaty with Anwar Sadat (then the president of Egypt) (1913-1992)
2
v. have a beginning, in a temporal, spatial, or evaluative sense
3
v. set in motion, cause to start
4
v. begin to speak or say
相关单词辨析
这组词都有“开始”的意思，其区别是：
inaugurate: 指正式而隆重的开始。
commence: 可与begin换用，但commence系书面正式用词，语气庄重，特指有正式程序或一定仪式，或某种正式行动的“开始”。
start: 在许多场合可与begin通用，但start侧重动作的起点。
initiate: 指创始或发起，侧重某过程的第一步，不考虑结束，强调起始。
begin: 最常用词，含义广泛，其反义词是end，多用于行动、工作等的开始。