17.fund n. 基金，专款;储备，贮存v. 提供资金，供以款项We would set up a fund to help those children whose parents couldn't afford to send them to school.(我们将设立一项基金，帮助那些父母供不起他们读书的孩子。)
They have a fund of knowledge and experience to draw on.(他们有丰富的知识和经验可利用。)
This research is funded by the government.(这项研究由政府提供资金。)
18.department n. 部，部门;系科the State Department (美国)国务院 the Department of Education 教育部department store 百货商店 the department of physics 物理系
19.municipal adj. 市的，市政的the municipal government 市政府municipal administration 市政管理a municipal university 市立大学
20.complain v. 抱怨，埋怨，发牢骚，诉苦complaint n. 抱怨，诉说He complained to the manager about/of the poor after-service.(他对经理抱怨说售后服务太差。)
She complained about/of her husband's carelessness.(她抱怨说她丈夫太粗心。)
The teacher complained that the students didn't work hard enough.(老师抱怨学生学习不够努力。)
It is a common complaint that today's children lack the sense of cooperation.(人们常常抱怨今天的孩子缺少合作意识。)
21.impractical adj. 不切实际的，不能实行的practical adj. 实际的，可行的His suggestion sounds good， but it is really impractical.(他的建议听起来不错，但是的确不切实际。)
How long will it be before this theory can be put into practical use? (这一理论还要多久才能被实际运用?)
22.program n. 计划;(电视)节目;程序v. 使按预定步骤工作;编程They are drawing up a program of water purification.(他们正在制定一个净水计划。)
Tonight's TV programs will be very interesting.(今晚的电视节目会非常有趣。)
I know nothing about computer programs.(我对电脑编程一窍不通。)
You can program it to do different tasks at specific times.(你可以使它在特定的时间按计划完成各项不同的任务。)
23.view n. 看法，观点;视野，眼界;景色，风景v. 看待，考虑He was unwilling to express his views on what had happened.(他不愿意就所发生的一切发表自己的观点。)
When we stood on the top of the mountain， the whole city came into our view.(我们站在山顶时，整个城市尽收眼底。)
Looking out of the window， he had a fine view of the Slender West Lake.(朝窗外望去，他看到了瘦西湖的美景。)
Several possible buyers have come to view your car.(几个想买车的人来看过你的车了。)
If you stand in his shoes to view the problem， you will come to a totally different conclusion. (如果你站在他的立场上来考虑这个问题，你会得出完全不同的结论。)
24.issue n. 问题，争论点;发行v. 出版，发行，颁布At today's meeting we have to spend some time discussing this issue.(在今天的会上，我们得花点时间讨论这个问题。)
The minute he got the latest issue of the sports magazine， he read it with great interest.(一拿到最新一期的体育杂志，他就津津有味地看了起来。)
Her first novel issued in May.(她的第一部小说于五月份出版了。)
He issued instructions that the prisoners should be set free.(他下令释放犯人。)
25.tend v. 护理，照管tend to 易于，往往会;倾向于She is tending a very sick patient. (她在护理一位重病人。)
In addition to his full-time job， he tends a bar.(除了一份全日制的工作，他还照管一个酒吧。)
When you ask her more than one question， she tends to get impatient.(你问她两个以上的问题，她往往会不耐烦。)
He tends to be optimistic no matter what happens.(无任发生任何事情，他总倾向于乐观。)
本课主要构词法Conversion (转类法──名词和动词相互转类)
tax type salary charge packet figure fund protest program view issue tend本课简介Taxes， Taxes， and More Taxes 介绍了美国三级政府(联邦政府，州政府，市政府)征收的三种税(income tax，sales tax，property tax and excise tax)。美国人对税收的一致看法是：The taxes are too high. 这篇文章对我们了解美国社会很有帮助，值得一读。
本课主要语言点
1.Americans often say that there are two things a person can be sure of in life： death and taxes.
句中的that引导的是一个宾语从句，例如：Everybody knows that the earth goes around the sun.(众所周知，地球围绕太阳转。)
请翻译下面的句子：
1)他知道我不会责怪他。(He knew that I wouldn't blame him.)
2)妈妈说他必须在六点以前回来。(Mother said that he had to be back before 6：00.)
3)我想天气很快会放晴。(I think that it is going to clear up soon.)
4)我相信他对我说了实话。(I believe that he told me the truth.)
句中的a person can be sure of …是定语从句，修饰two things， 引导定语从句的关系代词that被省去了。例如：Have you found the book you want?(你找到你要的书了吗?)
请翻译下面的句子：
1)他找到了他丢失的那块表。(He found the watch he had lost.)
2)这儿有很多我感兴趣的书。(There are many books I am interested in.)
be sure of的意思是“对……确信无疑”，例如：
─ Is he going to call us at 9：00? (他会在九点给我们打电话吗?)
─ Yes， I am sure of it. (是的，我肯定。)
翻译下面的句子，掌握sure的用法：
1)I am sure of his sincerity. (我确信他的诚意。)
2)You are sure of a warm welcome.(你肯定会受到热烈的欢迎。)
3)I don't know for sure whether he will come or not.(我不很确切地知道他是否会来。)
4)Make sure that you turn off the light when you leave.(确保在你离开时把灯关掉。)
5)Be sure not to forget what your parents said to you.(千万别忘了父母对你说的话。)
2.Americans don't have a corner on the “death” market， but many people feel that the United States leads the world with the worst taxes.
have a corner的意思是“垄断”，例如：have a corner on the cotton market (垄断棉花市场);have a corner on the black vote(垄断黑人选票)。有时也会见到以in 代替on的用法：have a corner in banking lead在句中的意思是“走在…前列”，“在……领先”，“胜过”。
请翻译下面的句子：
1)He leads his class in English.(他在班上英语学的最好。)
2)He led the broad jump with a leap of 26 feet.(他以26 英尺的成绩在跳远中领先。)
3)Pollution still leads the list of major problems in that country.(污染仍然是那个国家的头号严重问题。)
3.Taxes consist of money which people pay to support their government.
句中which 引导的定语从句修饰the money.
请翻译下面的句子：
1)This is the book that I just borrowed from the library.(这是我刚刚从图书馆借的书。)
2)He put the money that his mother gave him in a safe place.(他把妈妈给他的钱放在一个安全的地方。)
3)I don't remember where I put the CD that I bought yesterday. (我记不得把昨天买的CD放在哪儿了。)
consist of的意思是“由……构成”，它与 make up of ， compose of 的区别在于：consist of不可用被动语态，而make up of和 compose of 可以用被动语态。例如：
1)The house consists of 6 rooms.
2)The medical team is made up of three doctors and a nurse.
3)The book is composed of 25 units.
4.Salaried people who earn more than a few thousand dollars must pay a certain percentage of their salaries to the federal government.
句中who引导的定语从句修饰 people.
请翻译下面的句子：
1)The girl who helped me with my English is our monitor.(帮助我学外语的那个女孩是我们班长。)
2)The man who knocked at the door just now is my next-door neighbor.(刚才敲门的那个人是我的隔壁邻居。)
3)The boy who was shot to death by his classmate was only 8.(被同学开枪打死的那个男孩才八岁。)
在单词部分我们已经对percentage和percent的区别有所了解，现在我们再来翻译几个句子：
1)税率从百分之十四到百分之七十不等。(The percentage of the tax varies from 14% to 70%.)
2)学生的及格率达到了百分之九十五。(The percentage of students who passed the exam reached 95%.)
3)工业产量上涨了百分之十四。(The industrial output increased by 14%.)
5.It depends on their salaries.
depend on在句中的意思是“视……而定”。除此以外，还可表示“依靠”：“信赖”等。
请翻译下面的句子：
1)成功与否得看你的能力和努力。(Success depends on your ability and efforts.)
2)Whether we can go outing depends on tomorrow's weather. (我们能否去郊游取决于明天的天气。)
3)The old man depends on the government pension for a living.(那位老人靠政府的养老金生活。)
4)他总是依赖姐姐给他做作业。(He always depends on his sister to do his homework.)
5)He is not to be depended on.(他不可信赖。)
6.With the high cost of taxes， people are not very happy on April 15， when the federal taxes are due.
介词with在句中的意思是“由于，因为”。例如：With their support， we fulfilled our task ahead of time.(由于他们的帮助，我们提前完成了任务。)
如果仅仅有月份，没有具体的日期，月份前用介词in ，如果有具体的日期则用介词on ，例如：1)He was born in May. 2)He was born on May 23.
句中due的意思是“到期”，例如：The books are due， I have to return them to the library. (书到期了，我得去图书馆还书。)
请翻译下面的句子，注意due在不同语境下的其他意思：
1)The train is due to arrive at 8：00.(火车定于八点钟到达。)
2)The baby is due in the middle of October.(婴儿的预产期为十月中旬。)
3)Due attention should be paid to this work.(应该给这项工作以适当的关注。)
4)Old people expect to be treated with the respect due to their age.(老人们期望受到他们这个年龄的人应得的尊敬。)
5)His death was due to heart attack.(他的死是由心脏病引起的。)
7.Some states have an income tax similar to that of the federal government.
句中的that用来代替the加前述名词tax，以免重复。
请翻译下面的句子：
1)南京的天气比青岛的天气热。(The weather of Nanjing is hotter than that of Qingdao.)
2)黄金的价格比白银的价格要高。(The price of gold is higher than that of silver.)
8.Other states have a sales tax， which is a percentage charged to any item which you buy in that state.
句中前一个which 引导的是一个非限定性定语从句，修饰sales tax.非限定性定语从句通常在句中起进一步说明作用，既可修饰先行词也可修饰整个句子。如果省去，原句意义不受影响。非限定性定语从句有逗号与主句隔 开;关系代词不可用that，而用who， whom， whose来修饰人，用which来修饰物，并且不能省略。
请翻译下面的句子：
1)The sun warms the earth， which makes it possible for plants and animals to live.(太阳温暖了大地，这才使动植物有可能生长。)
2)He failed the exam， which made him very disappointed.(他考试没及格，这使他非常失望。)
3)He has a son， who is doing his PH.D in the United States.(他有一个儿子，在美国读博士学位。)
句中后一个which引导的是一个限定性定语从句，修饰any item.但是传统语法中通常有这样的规定：当先行词是all，everything，something，nothing等不定代词，或被first， only，few，much，some，any，no以及形容词最高级等词修饰时，应该用关系代词that，不用which.例如：I am interested in all that you told me.
