turnover 英 [ˈtɜ:nəʊvə(r)]
美 [ˈtɜ:rnoʊvə(r)]
复数形式：turnovers
turnover 词典解释
名词翻滚，翻倒，弄翻，逆转，转向；半圆形的小馅饼；营业额，成交量，证券交易额；[体育运动] 易手，失球
形容词可翻下的，或折转的
turnover 情景对话
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！
turnover 词典例句
名词
-
That company has a fast turnover because of the poor working conditions.
那家公司因为工作环境很差，员工流动得很快。
-
They have a very high turnover of staff.
他们的职员更换很快。
-
The shop has a turnover of 500,000 dollars a week.
该店营业额为每周五十万元。
-
This product has a fast turnover, three shipments going out per day.
这产品的成交量很高，每天可出三批货。
turnover 网络解释
-
更新
...成骨細胞負責的骨頭修復(remodeling)便不及蝕骨細胞負責的骨頭更新(turnover)速率. 如此便造成骨小樑(bone trabeculae)構造和數量的改變,進而形成所謂骨質疏鬆(osteoporosis......
turnover 英英释义
noun
-
the act of upsetting something
e.g. he was badly bruised by the upset of his sled at a high speed
Synonym: upset overturn
-
the volume measured in dollars
e.g. the store's dollar volume continues to rise
Synonym: dollar volume
-
a dish made by folding a piece of pastry over a filling
-
the ratio of the number of workers that had to be replaced in a given time period to the average number of workers
Synonym: employee turnover turnover rate
turnover [ˈtɜ:nəʊvə(r)]
六级
考研
雅思
中文翻译
1
n. 翻覆；[贸易] 营业额；流通量；半圆卷饼；失误
英语释义
1
n. a dish made by folding a piece of pastry over a filling