當豬都飛起來俚語趣解
當豬都飛起來時”聽以來就是不對勁。什麼時候豬也長上了翅膀了呢?但是,對於英語為母語人士來說,這句話沒有任何問題。when pigs fly是idiom的典型例子,和句子裡單詞字面的意思完全不同。接下來,小編給大家準備了,歡迎大家參考與借鑑。
豬可不能飛起來!這是不可能的事,因此正是成語本身想表達的意思。例如,當你聽到有人說,"Do you think Mary will quit her job now that she's pregnant1?"另一個人就回答,"Yeah, when pigs fly! There is no way she is giving up her career!"當他或她在使用表達方式 when pigs fly時,意思是Mary絕對不可能辭職。
Get in someone's hair
如果你get in someone's hair,你並沒有爬到別人的頭上!其實,意思是你煩擾到了他們-可能是你侵入了他們的私人空間。例如"Susan was trying to prepare dinner, but her children were getting in her hair!" 意思是Susan的孩子們在她做飯的時候煩她。如果有人煩擾到了你,你就可以說,"Get out of my hair!"
Hit the ceiling
天花板可離我們的頭遠著呢,那麼要撞上天花板也不是件容易的事-除非你非常生氣!如果有人hits the ceiling意思是他們正表現出非常生氣的樣子。例如,"When Carol's son got an F on his report card, she hit the ceiling!"意思是Carol對她兒子考試不及格非常的憤怒。
Knock someone's socks off
現在,要pull掉別人的襪子還有些可能-但是要knock掉別人的襪子要該怎麼做呢?當然是通過讓他們驚奇興奮並印象深刻嘍!例如,"You should see Tom's new car! It'll knock your socks off, it's so amazing!"意思是Tom的車令人稱奇!
Bite the bullet
如果要試著咬一顆子彈味道會是怎樣呢?不太好吧。那麼為什麼會有人bite the bullet呢?只有在勇敢的忍受或面對困難的處境時他們才會這麼做。例如"She had to bite the bullet and give in to her boss's unreasonable2 demands."意思是她在老闆提出苛刻要求時表現的勇敢堅強。
Drive someone up a wall
車是不能開到牆上去的,那麼誰能drive you up a wall?是惹你討厭的人!例如,"My mom is driving me up a wall! She won't ever let me stay out late."意思是母親不讓我在外面呆得晚讓我感到非常的討厭。
擴充套件:英語對話:土地使用權入股
How do we beneficially employ the right to use land?
納稅人:我們是一家房地產公司,打算與另一家公司合作建房,想了解一下稅收上的政策。
Taxpayer1: I am from a company engaged in development of real estate. Recently, we plan cooperate with a foreign company to build housing .I want to know how to pay business tax on it.
稅務局:能具體介紹你們的方案嗎?
Tax official: can you explain your plan in detail?
納稅人:初步打算由我方出土地使用權,對方出資金,建成後對方給我們一部分房產。
Taxpayer: my company provides the right to use land, my partner invests the money needed. At the end of project, my company will get a part of building.
稅務局:這意味著你們是以轉讓無形資產換取房屋所有權。在這種情況下,你們應就轉讓無形資產的收入按5%交納營業稅。如果你們將分得的房產再銷售,則須按銷售不動產再交一道5%的稅。
Tax official: You mean that your company transfer the right to use land in exchange for the ownership of the housing .in this case, you company will be levied2 at the rate of 5% on the transfer income. If you want to resell that part of the housing, you will be levied again at 5% on the transfer of immovable property.
納稅人:轉讓沒有按貨幣結算,怎樣確定應稅收入吶?
Taxpayer: how do we determine the tax base if the transfer do not conduct in form of currency?
稅務局:稅務局可以根據當地的同類價格或其成本水平來核定。
Tax official: the tax authority will assess the taxable turnover3 by reference to the price of similar housing at certain place or to the level of cost of the housing.
納稅人:如果雙方組建合資企業是否有利吶?
Taxpayer: what will happen if the two companies establish equity4 joint5 venture?
稅務局:你的意思是你公司以土地使用權入股嗎?
Tax official: do you mean that you count the right as your contribution?
納稅人:對!
Taxpayer: yes.
稅務局:要看具體情況。如果風險共擔,利益共享,則無形資產入股不納稅。只對合資企業的房產銷售徵稅。
Tax official: it depends on concrete condition .if your company and your partner share profits, risks, and losses in proportion to respective contribution, the business tax will be exempt6 when you contribute in form of the right.
納稅人:如果我們不參與管理,只按一定比例或固定數額提取利潤或分配房產吶?
Taxpayer: if we do not involve in management and share the risk, but we receive income or dividends7 in a proportion or in a solid amount , do we pay tax on it ?
稅務局:那就不能視同是真正的入股,還要按前面所說的納稅。
Tax official: in this case, your company is not considered as real contribution, so you should be treated as the transfer of intangible assets.
納稅人:看起來朝著組建正規的股份公司比較有利。
Taxpayer: it looks like beneficial that we move towards the formal equity joint venture.
稅務局:那要由你們自己來決定。
Tax official: it depends on yourself.