会计学CustomsDeclarationTherearetwochannels:redandgreen,inChinacustoms.Taketheredoneifyouhavesomethingtodeclare,otherwisethegreenone.Ifyouareuncertainwhichchannelyoushouldtake,thentaketheredone.Ifyoutaketheredchannelthecustomsofficerwillchecktoseewhetheryouhavetopayduty.Ifyoutakethingssuchascomputers,cameras,videocameras,goldandsilver,printedorrecordedmaterials,oranythingmorethanyouneedduringyourtravel,youhavetofillinthe'CustomsLuggageDeclarationForm'.VisitorsareallowedtocarryintoChinaalimitedquantityofduty-freegoodsincluding:*2litersofalcoholicbeverages*400cigarettes*50g(2ounces)ofgoldorsilver*US$lessthan5,000*ChineseRMBwithatotalvaluelessthan20,000yuan*Reasonableamountofperfume*1stillcameraandreasonableamountoffilmProhibitedimportsinclude:freshfruit,arms,ammunitionandexplosives,printedmatter,filmsortapes'detrimentaltoChina',narcoticdrugs,animalsandplants.Lesson11Notguiltyguiltyadj.:havingdonesththatisillegal;feelingashamedbecauseofhavingdonesthwrong.--Hefeltguiltywhenhedidwhatheshouldn‘thavedone.--Theyfoundthedefendant（被告）notguilty.Newwords&ExpressionsNewwords&ExpressionsNewwords&ExpressionsNewwords&ExpressionsNewwords&ExpressionsNewwords&ExpressionsNewwords&Expressions★declarev.申报,宣称(正式的)declarewaron对……宣战Policehavenowdeclaredwarondrugdealers.警察已经对毒品贩子宣战了declare申报Doyouhaveanythingtodeclare?declarationn.宣言theDeclarationofIndependence独立宣言★professionaladj.职业的，专业的近义词：occupationalvocationalprofessionalteacher职业教师occupational/vocationalschool职业学校，技术学校aprofessionalplayer职业选手regularlawyer职业律师prize-fighter职业拳击手industrialdisease职业病★smugglern.走私者smugglingdrugtraffickingtraffickerdrugdealer★officiousadj.爱管闲事的officiouslyadv.officiousnessn.anofficiouspoliceofficer★dreadfuladj.可怕的，一团糟的=frightful（表示胆怯的，恐惧的）dreadful(侧重于可怕的，乱七八糟的)★perfumen.香水★exemptadj.被免除的★dutyn.税CustomsDuty:关税dutyfree免税的tax：incometax所得税propertytaxVAT-----增值税（ValueAddedTax）附加税同义词tax:incometax所得税TextStudyTextStudy2.Thehardenedprofessionalsmuggler,ontheotherhand,isneve