2018高级会计师《职称英语》基础班：阅读理解5

1. This passage is mainly about______.

这篇文章主要写了哪些内容——主旨题

2. Which of the following statements is true according to the first paragraph?

下面哪项关于第一段的推论是正确的——推断题

3. It can be known from this passage that the government levy tax on ______.

从文章可以推断出有关政府征税的内容. —推断题

4. According to this passage, the money you get as interest from government bonds is _______.

根据这篇文章，从政府债券得到的利息是什么?——细节题

5. The passage implies that ________.

这篇文章隐含什么信息。——推断题

Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production—namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid.

收入可以是国民收入和个人收入。国民收人被规定为所有生产要素所得收人，即所获利润、利息、房租、工资和其他的劳动报酬的总和。个人收人可以被规定为在支付个人所得税前的个人收入的总和。

National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income.

Indirect taxes include sales taxes, property taxes, and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three- fourths of national income goes for wages, salaries, and other forms of compensation to employees.

国民收入不等于国民生产总值，因为生产要素不能从资本消费限额支付或间接商业税中得到补偿，这两方面都包括在国民生产总值中。为资本消费而储蓄的那一部分钱用于自换设备，因此不能算作收人。间接税包括营业税、财产税和消费税，由商家直接支付给政府，因此减少了剩下来用于支付生产要素的款额。国民收入的3/4用于支付工资、薪金和其他各种形式的雇员补偿。

Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to government, and some money must be put into the business for expansion.

Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income.

国民收入反映了生产要素所得收入，个人收入衡量个人和家庭收入。公司所获得的利润包括在国民收入内，因为它们是生产要素所得。无论怎样，必须从这些利润中拿出一部分向政府交纳公司收益税，剩余的一些钱必须用于扩大经营。只有利润中作为股息分红的那部分才归个人所有，所以，在公司获利中只有股利算作个人收入。生产要素所得用于社会保障金和失业保险金，但这些钱归政府不是一种生产要素)而不是个人。所以说它是国民收人的一部分，而不是个人收入的一部分。

On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy.

另一方面，个人领取社会保障金和失业保险时所得的钱，不是挣来的钱而是领取的钱。政府债券所得利息也属于这种范畴，因为从证券的买卖中获得的大部分钱用作支付军事生产，而那些产品不再为经济提供服务。

The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks.

The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending.

个人收入所得的钱既可以消费也可以储蓄，但无论如何花费不都是完全自愿的。我们收入中的相当一部分要用于支付个人所得税，大多数人从来没有收到他们交纳的税，因为它从他们的工资卡上被扣除了。个人在缴纳所得税后余留下来的钱是可自由支配的个人收人。可自由支配的收入可被分为个人消费支出和个人储蓄，请记住个人储蓄是消费后剩下的那部分收入，这一点很重要。

1. This passage is mainly about______.

A.the classification of income.

B.the difference between national income and personal income.

C.the concept of income.

D.the difference between disposable income and non-disposable income.

【答案】B

【解析】文章主要是讲了收入的两大分类及其区别，这一点从文章的第一句话可以看出来。文章第一段的第一句常常是文章的论点句。

【出处】文章第一段