中級美國英語英文字后頭加上字母 s
一.本課要點及示例
在這一課里, 我們要復習五種在英文字后頭加上字母 s 的說法. 頭兩種是把兩個字簡化為一個字, 比方把 he is 說成 he's, 或是把 he has 說成 he's; 第三種是用來表示復數(shù)名詞,比方 teachers, students, 第四種是第三人稱單數(shù)動詞, 比方 "買" buys, "吃" eats 等等; 最后一種是用來表示所有格, 比方 "美國人的"American's, "政府的" government's 等等. 同時我們也要學習跟美國賦稅制度有關系的詞匯.
現(xiàn)在我們來聽今天這一課的對話, 內容是說亨利跟凱特談起了繳所得稅的事情. 請你注意兩位英文老師的發(fā)音和語調.
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)在老師把對話里包含了我們今天要學的語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)對話內容一方面練習把she is 簡化為 she's, 把 he is簡化為 he's,一方面也復習對話里的新詞匯. 練習的作法是老師念一個句子, 比方: Kate is talking to Henry. 學生就把句子改為: She's talking to Henry. 請你跟學生一起作練習. 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)對話內容一方面練習把 he has 簡化為 he's, 把 she has 簡化為 she's, 一方面也復習詞匯. 練習的作法是老師提出一個問題, 比方: Has Kate talked to Henry? 學生就用簡化的方式作肯定的答覆, 所以答案就是: Yes, she's talked to Henry. 還是請你跟學生一起作練習. 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來表示復數(shù)
下面我們復習在名詞后面加上 s 或是 e-s 來表示復數(shù). 練習的內容說到美國人必須繳什么稅, 比方對話里提到所得稅, 還有 "購物稅" 或是 "營業(yè)稅" sales tax, 買奢侈品的時候付的稅 luxury tax, 承繼遺產的時候付的稅 inheritance tax 等等. 現(xiàn)在請你聽男老師念句子, 并且跟著女老師把句子重復一遍.
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.
下面我們再作一組練習復習復數(shù)名詞. 練習的內容是說政府收了稅用來作什么, 比方付國家開支, 提供服務, 建橋梁, 修公路, 幫助失業(yè)的工人, 補助低收入家庭等等. 練習的作法是老師念一個句子, 接著老師提出一個詞組,學生就把詞組代換到原來的句子里. 在學生作練習的時候請你也一起作.
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.在動詞后加S或E-S表第三人稱單數(shù)
現(xiàn)在我們練習在動詞后面加上 s 或是 e-s 來表示主語是第三人稱單數(shù). 練習的內容說到美國的購物稅, 比方每個州的稅率是否不同, 稅率是不是各州自己定的等等.練習的作法是老師提出一個以第三人稱為主語的問句, 請你一一地作肯定的答覆. 這組練習里有些詞匯可能你不熟, 比方 "居民" residents , "百分比" percentage, "不同" vary, "累進稅制度" graduated taxation, 請你在作練習的時候特別注意. 每作完一句老師就會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 來表示所有格
最后一組練習是在名詞后面加上 's 來表示所有格. 比方有一句話: "稅收是政府收入的一個主要來源",這句話可以這樣說: Taxes are the main source of the revenue of a government. 這句話也可以簡便一點用所有格這樣說: Taxes are the main source of a government's revenue. 現(xiàn)在我們作一組練習把這兩種說法作個比較. 練習的作法是老師念一個包含了of 的句子, 請你把句子改為所有格說出來. 練習的內容談的還是美國的稅, 比方付稅是人民的義務; 房地產稅的高低是按照房地產的價格而定的; 遺產稅應該在繼承死者的財富的時候繳等等. 現(xiàn)在我們開始作練習, 每作完一句老師就會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賦稅制度的文章. 文章里許多詞匯都是我們練習過的. 現(xiàn)在請你注意聽.
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)在請你回答問題. 在你回答之后老師會念出正確答案給你聽.
第一個問題是:
M: What are the five kinds of taxes Americans pay?
F: They are sales tax, income tax, property tax, luxury tax and inheritance tax.
第二個問題是:
M: Does the federal government set the sales tax percentage?
F: No, it doesn't.
第三個問題是:
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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