法律英语基础听说900句 Part36-40

三十六、税收（Tax）
1.An income tax deduction¹ si allowed for bad debt.
2.Filing a false tax return is under the penalties of perjury² to taxing authorities.
3.He was convicted of tax evasion³.
4.It is the duty of citizens to pay taxes in accordance with the law.
5.Some state statutes⁵ impose special taxes,
usually in the form of stamp tax,on sales of stock.
6.The federal income tax is governed by the Internal Revenue Code.
7.The tax court has jurisdiction⁶ over questions of law and fact arising under the tax laws.
8.The tax is assessed as a percentage of the assigned value of a corporation's capital stock.
9.The tax is levied⁷ without statutory authority.
10.The tax ruling has retrospective effect.
坏账在计算所得税时可作为一个抵减项。
提交虚假税收申请表将以对税务当局作伪证论处。
他因逃税被定罪。
公民有依照法律纳税的义务。
有些州的法规对股票销售征收特种税，
通常是以印花税的形式征收。
联邦所得税事项由《国内税收法典》调整。
税务法院对因税法而产生的法律和事实问题具有管辖权。
此税是按公司股份总额的百分比予以征收。
征收此税缺乏法律依据。
该税务裁定具有溯及力。

Part 37 Death penalty
1.A sentencing judge is required to consider any mitigating⁸ circumstances
befor imposing⁹ the death penalty.
2.Capital punishment for murder is based on the idea that if a person kills someone,he must pay with his own life.
3.Death penalty is usually imposed because of some type of gross misconduct.
4.He was executed by firing squad¹⁰.
5.He was guilty of a capital crime.
6.He was sentenced to death but was reprieved¹¹ by the president.
7.The death sentence was commuted¹² to life imprisonment¹³.
8.The prisoners were condemmed to death.
9.The punishment for treason is death.
10.They argued about whether the statute⁴ mandating¹⁴ the death penalty is unconstitutional.
死刑
在处死刑之前，要求量刑法官必须考虑是否有任何减轻罪行之情节。
针对谋杀的死刑判决是基于这样一个理念：如果一个杀死了某人，他必须用自已的生命作为补偿。
死刑经常只对某类别的严重犯罪惩处。
他被行刑队处决。
他犯了死刑。
他被判处死刑但被总统下令缓期执行。
死刑减成终身监禁。
囚犯们被判死刑。
对叛国罪的处罚是处死。
他们就规定死刑的法规是否违宪进行争论。

Part 38 Pleading
1.A lawsuit¹⁵ begins with the filing of a complaint.
2.A pleading is a legal document filed with the court
that sets forth¹⁶ the position and contentions¹⁷ of a party.
3.An answer usually sets forth the defendant¹⁸'s defenses and counterclaims.
4.Certain defenses may be made by motin rather than included in the answer.
5.In some circumstances,a party must obtain the court's permission to amend¹⁹ its complaint.
6.Pleadings must be submitted to the court
when the action is set down for trail.
7.The defendant was given a copy fo information before he was called upon to plead.
8.The indictment²⁰ was incorrectly worded.
9.The statement of claim was stuck out because it disclosed no cause of action.
10.This complaint or pleading is a statement of the charge against the defendant and the remedy sought,typically money damages.
诉辩状
诉讼从提交诉状开始。
诉辩状是向法院提交的，陈述当事人立场和主张的法律文书。
辩护状通常写也被告的答辩和反诉。
某些辩护可以动议提出，而不是包括在答辩状中。
在某些情况下，当事人必须经法院许可方能修改其诉讼。
当案件确定正式审判后，诉辩状必须呈交法院。
被告在被传唤进行辩护之前收到一份警方起诉书副本。
刑事诉状的措辞不正确。
因未说明诉因，该起诉被取消。
诉状是对被告进行指控和寻求救济的陈述，这种救济一般是指金钱赔偿救济。
Part 39 Litigation
1.A litigant²¹ generally must make a motion in writing.
2.A party must be given fair motie fo the case made against him.
3.Agree,for the law is costly²².
4.An action is not given to one who is not injured.
5.As already suggested,lawsuits do not begin themselves.
6.He brought a libel action.
7.He had to resort to threats of court action to get repayment²³.
8.I am afraid you will to be charged for damages.
9.I am sorry we have to charge for damages.
10.If the law has other provisions concerning limitation of action,those provisions shall apply.
11.If there is a prosecution²⁴ the onus²⁵ will normally be on the prosecutor²⁶ to prove the case.
12.Inspection²⁷ was ordered to take place seven days after discovery.
13.It is a case of accidental death.
14.No right of action can have its origin in fraud.
15.Possession is nine points of the law.
16.She decided²⁸ to go to law against her husband to have the dispute settled.
17.The case represents a new development in the law of libel.
18.The judicial²⁹ process deals not with abstract questions or hypothetical situations but with actual controversies³⁰ between real parties.
19.The prosecution in a criminal case has to establish beyond reasonable doubt that the accused committed th crime.
20.Win your lawsuit and lose your money.
诉讼
诉讼当事人通常必须作出书面申请。
当事人应当被合理告知其被指控的理由。
私了吧，诉论太费钱。
非受害者无权进行诉论。
正如常所说，诉论不会自动开始。
他提起诽谤之诉。
他不得不用诉讼相威胁以求获得偿还。
恐怕你要受到索赔指控。
对不起，我们得提起索赔之诉。
法律对诉讼时效另有规定，依照法律规定。
如果起诉，通常由起诉人负责证明案件成立。
证据开示程序完成后的第七天法院命令对文件进行检查。
此是一个意外事故死亡案。
欺诈不能产生诉权。
有财势者在诉讼中总占上风。
她决定去法院起诉丈夫以解决争端。
案情代表了反诽谤法的新动向。
司法程序解决的不是抽象问题或假想情形，
而是真实的当事人之间的事实之意间的事实在争端。
在刑事案件中，控方必须毫无疑义地确认被告犯了罪。
赢了官司输了钱。
Part 40 Costs
1.Costs of the case will be borne by the defendant.
2.Costs will be shared equally between the two paties.
3.The amount of costs payable³¹ by one party to another may be fixed³² by rules or determined³³ by way of assessment³⁴.
4.The cost of litigation will be more affordable³⁵ and predictable.
5.The court ordered the costs to be taxed if not agreed.
6.The defendants³⁶ successfully obtained the dismissal of an appeal but were awarded no costs.
7.The judge awarded costs to the defendant.
8.The party receiving costs may obtain some of those costs at an early stage.
9.The paying party is often required to pay the receiving party a sum which is less than the sum the winner has to pay his own legal representative.
10.There are two bases upon which the court may assess the amount of costs recoverable.
诉讼费
讼案费用由被告承担。
诉讼费由双方当事人平均分担。
一方当事人向另一方事人支付诉讼费数额可按规定或经评估确定。
诉讼费将更注重民众经济能力，更具有可能预见性。
法院命令如果达不成协议诉讼费用由法院评定。
被告们成功地让法院驳回了上诉，但却没得任何诉讼费。
法官判由原告向被告支付诉讼费。
应获得诉讼费的一方当事人可预先得到该诉讼费的一部分。
支付方向受付方支付的款额经常要少于胜诉方必须支付的法律代现费数额。
法院可基于两点来评估当事人应获得的诉讼费数额。
 

1 deduction   

n.减除，扣除，减除额；推论，推理，演绎

参考例句：

• No deduction in pay is made for absence due to illness.因病请假不扣工资。
• His deduction led him to the correct conclusion.他的推断使他得出正确的结论。

2 perjury   

n.伪证；伪证罪

参考例句：

• You'll be punished if you procure the witness to commit perjury.如果你诱使证人作伪证，你要受罚的。
• She appeared in court on a perjury charge.她因被指控做了伪证而出庭受审。

3 evasion   

n.逃避，偷漏(税)

参考例句：

• The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。
• The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。

4 statute   

n.成文法，法令，法规；章程，规则，条例

参考例句：

• Protection for the consumer is laid down by statute.保障消费者利益已在法令里作了规定。
• The next section will consider this environmental statute in detail.下一部分将详细论述环境法令的问题。

5 statutes   

成文法( statute的名词复数 )； 法令； 法规； 章程

参考例句：

• The numerous existing statutes are complicated and poorly coordinated. 目前繁多的法令既十分复杂又缺乏快调。 来自英汉非文学 - 环境法 - 环境法
• Each agency is also restricted by the particular statutes governing its activities. 各个机构的行为也受具体法令限制。 来自英汉非文学 - 环境法 - 环境法

6 jurisdiction   

n.司法权，审判权，管辖权，控制权

参考例句：

• It doesn't lie within my jurisdiction to set you free.我无权将你释放。
• Changzhou is under the jurisdiction of Jiangsu Province.常州隶属江苏省。

7 levied   

征（兵）( levy的过去式和过去分词 )； 索取； 发动（战争）； 征税

参考例句：

• Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
• Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。

8 mitigating   

v.减轻，缓和( mitigate的现在分词 )

参考例句：

• Are there any mitigating circumstances in this case ? 本案中是否有任何情况可以减轻被告的罪行？ 来自辞典例句
• A sentencing judge is required to consider any mitigating circumstances befor imposing the death penalty. 在处死刑之前，要求量刑法官必须考虑是否有任何减轻罪行之情节。 来自口语例句

9 imposing   

adj.使人难忘的，壮丽的，堂皇的，雄伟的

参考例句：

• The fortress is an imposing building.这座城堡是一座宏伟的建筑。
• He has lost his imposing appearance.他已失去堂堂仪表。

10 squad   

n.班，小队，小团体；vt.把…编成班或小组

参考例句：

• The squad leader ordered the men to mark time.班长命令战士们原地踏步。
• A squad is the smallest unit in an army.班是军队的最小构成单位。

11 reprieved   

v.缓期执行（死刑）( reprieve的过去式和过去分词 )

参考例句：

• 70 jobs have been reprieved until next April. 有70个职位暂时保留到明年四月份。
• We were reprieved from the danger for a time. 我们暂免危险。 来自辞典例句

12 commuted   

通勤( commute的过去式和过去分词 )； 减（刑）； 代偿

参考例句：

• His sentence was commuted from death to life imprisonment. 他的判决由死刑减为无期徒刑。
• The death sentence may be commuted to life imprisonment. 死刑可能減为无期徒刑。

13 imprisonment   

n.关押，监禁，坐牢

参考例句：

• His sentence was commuted from death to life imprisonment.他的判决由死刑减为无期徒刑。
• He was sentenced to one year's imprisonment for committing bigamy.他因为犯重婚罪被判入狱一年。

14 mandating   

托管（mandate的现在分词形式）

参考例句：

• Current requirements mandating that committees keep minutes are too general. 目前对委员会要保持详细记录的指令性要求，还是太过一般化了。
• Mandating that workers who quit without permission forfeit a month's wages. 规定工人私自离岗将受到罚没一个月工资的处罚。

15 lawsuit   

n.诉讼，控诉

参考例句：

• They threatened him with a lawsuit.他们以诉讼威逼他。
• He was perpetually involving himself in this long lawsuit.他使自己无休止地卷入这场长时间的诉讼。

16 forth   

adv.向前；向外，往外

参考例句：

• The wind moved the trees gently back and forth.风吹得树轻轻地来回摇晃。
• He gave forth a series of works in rapid succession.他很快连续发表了一系列的作品。

17 contentions   

n.竞争( contention的名词复数 )；争夺；争论；论点

参考例句：

• Direct tests on individual particles do not support these contentions. 对单个粒子所作的直接试验并不支持这些论点。 来自辞典例句
• His contentions cannot be laughed out of court. 对他的争辩不能一笑置之。 来自辞典例句

18 defendant   

n.被告；adj.处于被告地位的

参考例句：

• The judge rejected a bribe from the defendant's family.法官拒收被告家属的贿赂。
• The defendant was borne down by the weight of evidence.有力的证据使被告认输了。

19 amend   

vt.修改，修订，改进；n.[pl.]赔罪，赔偿

参考例句：

• The teacher advised him to amend his way of living.老师劝他改变生活方式。
• You must amend your pronunciation.你必须改正你的发音。

20 indictment   

n.起诉；诉状

参考例句：

• He handed up the indictment to the supreme court.他把起诉书送交最高法院。
• They issued an indictment against them.他们起诉了他们。

21 litigant   

n.诉讼当事人；adj.进行诉讼的

参考例句：

• A litigant generally must make a motion in writing.诉讼当事人通常必须作出书面申请。
• In civil proceedings,the litigants shall have equal litigant rights.民事诉讼当事人有平等的诉讼权利。

22 costly   

adj.昂贵的，价值高的，豪华的

参考例句：

• It must be very costly to keep up a house like this.维修这么一幢房子一定很昂贵。
• This dictionary is very useful,only it is a bit costly.这本词典很有用，左不过贵了些。

23 repayment   

n.偿还，偿还款；报酬

参考例句：

• I am entitled to a repayment for the damaged goods.我有权利索取货物损坏赔偿金。
• The tax authorities have been harrying her for repayment.税务局一直在催她补交税款。

24 prosecution   

n.起诉，告发，检举，执行，经营

参考例句：

• The Smiths brought a prosecution against the organizers.史密斯家对组织者们提出起诉。
• He attempts to rebut the assertion made by the prosecution witness.他试图反驳原告方证人所作的断言。

25 onus   

n.负担；责任

参考例句：

• The onus is on government departments to show cause why information cannot bedisclosed.政府部门有责任说明不能把信息公开的理由。
• The onus of proof lies with you.你有责任提供证据。

26 prosecutor   

n.起诉人；检察官，公诉人

参考例句：

• The defender argued down the prosecutor at the court.辩护人在法庭上驳倒了起诉人。
• The prosecutor would tear your testimony to pieces.检查官会把你的证言驳得体无完肤。

27 inspection   

n.检查，审查，检阅

参考例句：

• On random inspection the meat was found to be bad.经抽查，发现肉变质了。
• The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。

28 decided   

adj.决定了的，坚决的；明显的，明确的

参考例句：

• This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
• There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。

29 judicial   

adj.司法的，法庭的，审判的，明断的，公正的

参考例句：

• He is a man with a judicial mind.他是个公正的人。
• Tom takes judicial proceedings against his father.汤姆对他的父亲正式提出诉讼。

30 controversies   

争论

参考例句：

• We offer no comment on these controversies here. 对于这些争议，我们在这里不作任何评论。 来自英汉非文学 - 历史
• The controversies surrounding population growth are unlikely to subside soon. 围绕着人口增长问题的争论看来不会很快平息。 来自辞典例句

31 payable   

adj.可付的，应付的，有利益的

参考例句：

• This check is payable on demand.这是一张见票即付的支票。
• No tax is payable on these earnings.这些收入不须交税。

32 fixed   

adj.固定的，不变的，准备好的；(计算机)固定的

参考例句：

• Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？
• Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。

33 determined   

adj.坚定的；有决心的

参考例句：

• I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
• He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。

34 assessment   

n.评价；评估；对财产的估价，被估定的金额

参考例句：

• This is a very perceptive assessment of the situation.这是一个对该情况的极富洞察力的评价。
• What is your assessment of the situation?你对时局的看法如何？

35 affordable   

adj.支付得起的，不太昂贵的

参考例句：

• The rent for the four-roomed house is affordable.四居室房屋的房租付得起。
• There are few affordable apartments in big cities.在大城市中没有几所公寓是便宜的。

36 defendants   

被告( defendant的名词复数 )

参考例句：

• The courts heard that the six defendants had been coerced into making a confession. 法官审判时发现6位被告人曾被迫承认罪行。
• As in courts, the defendants are represented by legal counsel. 与法院相同，被告有辩护律师作为代表。 来自英汉非文学 - 政府文件