Both Chinese and western people love to drink with their food especially wine or beer. The difference is that usually there will only be one or two toasts during the meal. It is not necessary to toast each time you pick up your glass. When the bill at the end of the meal comes most people like to divide the bill equally by the number of people eating. This is called “going Dutch”. If the service and food have been good, you should leave a tip. Usually 10% of the bill is a good tip.

Notes:

(1)  toast n.& v.

a. [不可数名词] slices of bread that have been made brown and crisp by heating them on both sides in a toaster or under a grill 烤面包片；吐司

cheese on toast
烤面包片加奶酪

b. [可数名词] ~ (to sb/sth) the act of a group of people wishing sb happiness, success, etc. by drinking a glass of sth, especially alcohol, at the same time 干杯；祝酒；敬酒

I'd like to propose a toast to the bride and groom.
我提议为新娘新郎干杯。

c. [单数] the ~ of… a person who is praised by a lot of people in a particular place because of sth that they have done well （在某领域）广受赞誉的人，有口皆碑的人

The performance made her the toast of the festival.
她的演出使她在艺术节中备受推崇。

(2) wine n.& v.

a. 不可数名词, 可数名词] an alcoholic drink made from the juice of grapes that has been left to ferment . There are many different kinds of wine . 葡萄酒

a glass of dry/sweet wine
一杯干 / 甜葡萄酒

b. [不可数名词, 可数名词] an alcoholic drink made from the juice of grapes that has been left to ferment . There are many different kinds of wine . 葡萄酒

a bottle of wine
一瓶葡萄酒
a glass of dry/sweet wine
一杯干 / 甜葡萄酒

(3) bill n.

 a piece of paper that shows how much you owe sb for goods or services 账单  

a. You have to pay your outstanding bill before joining the scheme. 
在参加该项目之前必须结清余账。
b. The waiter returned with their order and Graham signed the bill. 
侍者把他们点的餐端了过来，格雷厄姆签了单。
c. It's been 200 years since the passage of the Bill of Rights. 
《人权法案》通过已经200年了。

(4) going Dutch AA制

a. I took Mary to lunch she insisted on going Dutch. 
我带玛丽出去吃午饭,但她坚持要平摊费用.
b. She always insists on going Dutch when they go out together. 
他们一起外出时,她总是坚持各付各的账.   

(5) tip n. 小费

a. It is usual to tip waiters, porters, guides and drivers. 
给服务员、行李搬运工、导游和司机小费是惯例。

b. He gave the waiter a generous tip .
他给了服务员很多小费。

参考译文：

 中国人和西方人都喜欢在吃饭时敬酒，尤其是葡萄酒和啤酒。不同之处是西方人在一顿饭中只敬一两次酒。没有必要在每次端起酒杯时都敬酒。饭后买单时，人们大多喜欢账款分摊账单，这就做“AA”制。如果服务和食物都不错的话，还会留下小费。一般来讲，小费是账单的10%。