中級(jí)美國(guó)英語(yǔ)英文字后頭加上字母 s
一.本課要點(diǎn)及示例
在這一課里, 我們要復(fù)習(xí)五種在英文字后頭加上字母 s 的說(shuō)法. 頭兩種是把兩個(gè)字簡(jiǎn)化為一個(gè)字, 比方把 he is 說(shuō)成 he's, 或是把 he has 說(shuō)成 he's; 第三種是用來(lái)表示復(fù)數(shù)名詞,比方 teachers, students, 第四種是第三人稱單數(shù)動(dòng)詞, 比方 "買" buys, "吃" eats 等等; 最后一種是用來(lái)表示所有格, 比方 "美國(guó)人的"American's, "政府的" government's 等等. 同時(shí)我們也要學(xué)習(xí)跟美國(guó)賦稅制度有關(guān)系的詞匯.
現(xiàn)在我們來(lái)聽今天這一課的對(duì)話, 內(nèi)容是說(shuō)亨利跟凱特談起了繳所得稅的事情. 請(qǐng)你注意兩位英文老師的發(fā)音和語(yǔ)調(diào).
F: Henry, our income tax is due soon. Did you call our accountant?
M: He's figuring out our taxes right now. I gave him all the records on our income and expenses last week.
F: The government has deducted taxes from our paychecks all year. I hope we get some of that money back or at least that we won't have to pay more.
M: Remember the money your aunt left us when she died, and the money you made when you taught night school?
F: Yes.
M: Well, that's all taxable income.That money has put us in a higher tax bracket.
F: What does that mean?
M: It means we have to pay more taxes.
F: Well, it looks like we'll have to make more money this year just to pay last year's taxes.
現(xiàn)在我們把整段對(duì)話再聽一遍
F: Henry, our income tax is due soon. Did you call our accountant?
M: He's figuring out our taxes right now. I gave him all the records on our income and expenses last week.
F: The government has deducted taxes from our paychecks all year. I hope we get some of that money back or at least that we won't have to pay more.
M: Remember the money your aunt left us when she died, and the money you made when you taught night school?
F: Yes.
M: Well, that's all taxable income.That money has put us in a higher tax bracket.
F: What does that mean?
M: It means we have to pay more taxes.
F: Well, it looks like we'll have to make more money this year just to pay last year's taxes.
現(xiàn)在老師把對(duì)話里包含了我們今天要學(xué)的語(yǔ)法的句子再念一遍給你聽.
M: He's figuring out our taxes right now.
M: I gave him all the records on our income and expenses last week.
F: The government has deducted taxes from our paychecks all year.
M: That's all taxable income.
M: It means we have to pay more taxes.
F: It looks like we'll have to make more money this year just to pay last year's taxes.
二.SHE'S和HE'S
首先我們根據(jù)對(duì)話內(nèi)容一方面練習(xí)把she is 簡(jiǎn)化為 she's, 把 he is簡(jiǎn)化為 he's,一方面也復(fù)習(xí)對(duì)話里的新詞匯. 練習(xí)的作法是老師念一個(gè)句子, 比方: Kate is talking to Henry. 學(xué)生就把句子改為: She's talking to Henry. 請(qǐng)你跟學(xué)生一起作練習(xí). 現(xiàn)在我們開始.
M: Kate is talking to Henry.
F: She's talking to Henry.
M: Kate is asking Henry about their income tax.
F: She's asking Henry about their income tax.
M: Kate is suggesting that Henry call their accountant.
F: She's suggesting that Henry call their accountant.
M: Henry is telling Kate about their taxable income.
F: He's telling Kate about their taxable income.
M: Henry is explaining the higher tax bracket to Kate.
F: He's explaining the higher tax bracket to Kate.
下面我們還是根據(jù)對(duì)話內(nèi)容一方面練習(xí)把 he has 簡(jiǎn)化為 he's, 把 she has 簡(jiǎn)化為 she's, 一方面也復(fù)習(xí)詞匯. 練習(xí)的作法是老師提出一個(gè)問題, 比方: Has Kate talked to Henry? 學(xué)生就用簡(jiǎn)化的方式作肯定的答覆, 所以答案就是: Yes, she's talked to Henry. 還是請(qǐng)你跟學(xué)生一起作練習(xí). 現(xiàn)在開始.
M: Has Kate talked to Henry?
F: Yes, she's talked to Henry.
M: Has Kate asked Henry about their income tax?
F: Yes, she's asked Henry about their income tax.
M: Has Henry kept records on their expenses?
F: Yes, he's kept records on their expenses.
M: Has Henry given the records to their accountant?
F: Yes, he's given the records to their accountant.
M: Has Henry explained the higher tax bracket to Kate?
F: Yes, he's explained the higher tax bracket to Kate.
三.在名詞后加S或E-S來(lái)表示復(fù)數(shù)
下面我們復(fù)習(xí)在名詞后面加上 s 或是 e-s 來(lái)表示復(fù)數(shù). 練習(xí)的內(nèi)容說(shuō)到美國(guó)人必須繳什么稅, 比方對(duì)話里提到所得稅, 還有 "購(gòu)物稅" 或是 "營(yíng)業(yè)稅" sales tax, 買奢侈品的時(shí)候付的稅 luxury tax, 承繼遺產(chǎn)的時(shí)候付的稅 inheritance tax 等等. 現(xiàn)在請(qǐng)你聽男老師念句子, 并且跟著女老師把句子重復(fù)一遍.
M: Different kinds of taxes are paid in the U.S.
F: Different kinds of taxes are paid in the U.S.
M: Most American citizens pay income taxes every year.
F: Most American citizens pay income taxes every year.
M: The income tax is usually deducted from paychecks.
F: The income tax is usually deducted from paychecks.
M: Americans keep records on their expenses.
F: Americans keep records on their expenses.
M: They pay sales taxes when they make purchases.
F: They pay sales taxes when they make purchases.
M: They pay property taxes for the houses they own.
F: They pay property taxes for the houses they own
M: They pay luxury taxes when they buy luxury items.
F: They pay luxury taxes when they buy luxury items.
M: They pay inheritance taxes when they inherit properties or money.
F: They pay inheritance taxes when they inherit properties or money.
下面我們?cè)僮饕唤M練習(xí)復(fù)習(xí)復(fù)數(shù)名詞. 練習(xí)的內(nèi)容是說(shuō)政府收了稅用來(lái)作什么, 比方付國(guó)家開支, 提供服務(wù), 建橋梁, 修公路, 幫助失業(yè)的工人, 補(bǔ)助低收入家庭等等. 練習(xí)的作法是老師念一個(gè)句子, 接著老師提出一個(gè)詞組,學(xué)生就把詞組代換到原來(lái)的句子里. 在學(xué)生作練習(xí)的時(shí)候請(qǐng)你也一起作.
M: Taxes are used to pay for national expenses.
M: provide public services
F: Taxes are used to provide public services.
M: build bridges
F: Taxes are used to build bridges
M: repair highways
F: Taxes are used to repair highways.
M: help unemployed workers
F: Taxes are used to help unemployed workers.
M: support low-income families
F: Taxes are used to support low-income families.
四.在動(dòng)詞后加S或E-S表第三人稱單數(shù)
現(xiàn)在我們練習(xí)在動(dòng)詞后面加上 s 或是 e-s 來(lái)表示主語(yǔ)是第三人稱單數(shù). 練習(xí)的內(nèi)容說(shuō)到美國(guó)的購(gòu)物稅, 比方每個(gè)州的稅率是否不同, 稅率是不是各州自己定的等等.練習(xí)的作法是老師提出一個(gè)以第三人稱為主語(yǔ)的問句, 請(qǐng)你一一地作肯定的答覆. 這組練習(xí)里有些詞匯可能你不熟, 比方 "居民" residents , "百分比" percentage, "不同" vary, "累進(jìn)稅制度" graduated taxation, 請(qǐng)你在作練習(xí)的時(shí)候特別注意. 每作完一句老師就會(huì)把正確答案念給你聽. 現(xiàn)在開始.
M: Does New York State require its residents to pay sales tax?
F: Yes, New Yowk State requires its residents to pay sales tax.
M: Does everyone who makes a purchase pay it?
F: Yes, everyone who makes a purchase pays it.
M: Does the sales tax percentage vary from state to state?
F: Yes, the sales tax percentage varies from state to state.
M: Does each state set its own tax percentage?
F: Yes, each state sets its own tax percentage.
M: Does every state use graduated taxation?
F: Yes, every state uses graduated taxation.
M: Does a customer pay more sales tax when he makes more purchases?
F: Yes, a customer pays more sales tax when he makes more purchases.
五.在名詞后面加 's 來(lái)表示所有格
最后一組練習(xí)是在名詞后面加上 's 來(lái)表示所有格. 比方有一句話: "稅收是政府收入的一個(gè)主要來(lái)源",這句話可以這樣說(shuō): Taxes are the main source of the revenue of a government. 這句話也可以簡(jiǎn)便一點(diǎn)用所有格這樣說(shuō): Taxes are the main source of a government's revenue. 現(xiàn)在我們作一組練習(xí)把這兩種說(shuō)法作個(gè)比較. 練習(xí)的作法是老師念一個(gè)包含了of 的句子, 請(qǐng)你把句子改為所有格說(shuō)出來(lái). 練習(xí)的內(nèi)容談的還是美國(guó)的稅, 比方付稅是人民的義務(wù); 房地產(chǎn)稅的高低是按照房地產(chǎn)的價(jià)格而定的; 遺產(chǎn)稅應(yīng)該在繼承死者的財(cái)富的時(shí)候繳等等. 現(xiàn)在我們開始作練習(xí), 每作完一句老師就會(huì)把正確答案念給你聽.
M: Taxes are a part of the life of every American.
F: Taxes are a part of every American's life.
M: It's the obligation of a citizen to pay taxes.
F: It's the citizen's obligation to pay taxes.
M: Taxes are the main source of the revenue of a government.
F: Taxes are the main source of a government's revenue.
M: When the income of a family rises, its income tax increases too.
F: When a family's income rises, its income tax increases too.
M: The property tax is based on the value of the property.
F: The property tax is based on the property's value.
M: Inheritance tax should be paid when the wealth of a dead person is inherited by someone.
F: Inheritance tax should be paid when the dead person's wealth is inherited by someone.
六.聽短文回答問題
今天我們要聽一篇介紹美國(guó)賦稅制度的文章. 文章里許多詞匯都是我們練習(xí)過(guò)的. 現(xiàn)在請(qǐng)你注意聽.
There are many different kinds of taxes paid in the U.S. The most common tax is the sales tax. When someone buys something, he pays the price of his purchase plus a small additional percentage. This percentage is the sales tax. The revenue from the sales tax goes to the state government to help pay for public schools, public safety, roads, parks and benefits for the poor. Each state sets its own tax percentage. Some states are considerably lower than others. In some states there is no sales tax. A second type of tax is the income tax. This tax is a percentage of all the money earned by a family each year. Americans pay income taxes to the federal government which uses the revenue for national expenses such as defense, help for the needy and other public services. Some states also have a state income tax. The income tax, like other taxes, is usually graduated. This means the tax percentage increases as a family's income increases. A third kind of tax is the property tax. This tax is paid by anyone who owns land or a house. The amount of the tax is based on the property's value. The revenues from this tax go to local governments for schools and community services. In addition people must pay the luxury tax when they purchase certain things such as cigarettes and alcoholic beverages. A fifth kind of tax is the inheritance tax. When someone dies, usually his family inherits the dead person's wealth and property. However, those who inherit must pay a percentage of this wealth to the government as an inheritance tax. As we have heard, there are five kinds of taxes that Americans pay. Most Americans don't want more taxes.
現(xiàn)在請(qǐng)你回答問題. 在你回答之后老師會(huì)念出正確答案給你聽.
第一個(gè)問題是:
M: What are the five kinds of taxes Americans pay?
F: They are sales tax, income tax, property tax, luxury tax and inheritance tax.
第二個(gè)問題是:
M: Does the federal government set the sales tax percentage?
F: No, it doesn't.
第三個(gè)問題是:
M: What are some of the public services Americans get by paying taxes?
F: National defense, public schools, public safety, roads, parks and help for the needy are some of the public services Americans get for paying taxes.
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