第四十七课　英文字后头加上字母S

一.本课要点及示例

在这一课里, 我们要复习五种在英文字后头加上字母 s 的说法. 头两种是把两 个字简化为一个字, 比方把 he is 说成 he's, 或是把 he has 说成 he's; 第三种 是用来表示复数名词,比方 teachers, students, 第四种是第三人称单数动词, 比 方 "买" buys, "吃" eats 等等; 最后一种是用来表示所有格, 比方 "美国人的" American's, "政府的" government's 等等. 同时我们也要学习跟美国赋税制度 有关系的词汇.

现在我们来听今天这一课的对话, 内容是说亨利跟凯特谈起了缴所得税的事 情. 请你注意两位英文老师的发音和语调.

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.

现在我们把整段对话再听一遍

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.

现在老师把对话里包含了我们今天要学的语法的句子再念一遍给你听.

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

首先我们根据对话内容一方面练习把she is 简化为 she's, 把 he is简化为 he's, 一方面也复习对话里的新词汇. 练习的作法是老师念一个句子, 比方: Kate is talking to Henry. 学生就把句子改为: She's talking to Henry. 请你跟学生一起作 练习. 现在我们开始.

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.

下面我们还是根据对话内容一方面练习把 he has 简化为 he's, 把 she has 简化 为 she's, 一方面也复习词汇. 练习的作法是老师提出一个问题, 比方: Has Kate talked to Henry? 学生就用简化的方式作肯定的答覆, 所以答案就是: Yes, she's talked to Henry. 还是请你跟学生一起作练习. 现在开始.

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.在名词后加S或E-S来表示复数

下面我们复习在名词后面加上 s 或是 e-s 来表示复数. 练习的内容说到美国人 必须缴什么税, 比方对话里提到所得税, 还有 "购物税" 或是 "营业税" sales tax, 买奢侈品的时候付的税 luxury tax, 承继遗产的时候付的税 inheritance tax 等等. 现在请你听男老师念句子, 并且跟着女老师把句子重复一遍.

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.

下面我们再作一组练习复习复数名词. 练习的内容是说政府收了税用来作什 么, 比方付国家开支, 提供服务, 建桥梁, 修公路, 帮助失业的工人, 补助低收 入家庭等等. 练习的作法是老师念一个句子, 接着老师提出一个词组,学生就 把词组代换