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. (来源：英语分类信息 http://fl.englishcn.com)

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?

(来源：EnglishCN英语问答中心[e问e答])

M: He's figuring out our taxes right now. I gave him all the records on our income and expenses last week. (来源：英语论坛 http://bbs.englishcn.com)

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.

(来源：EnglishCN英语博客基地)

M: Remember the money your aunt left us when she died, and the money you made when you taught night school? (来源：英语分类信息 http://fl.englishcn.com)

F: Yes. (来源：英语图片 http://photo.englishcn.com)

M: Well, that's all taxable income.That money has put us in a higher tax bracket. (来源：英语美食指南 http://food.englishcn.com)

F: What does that mean? (来源：英语学习门户网站EnglishCN.com)

M: It means we have to pay more taxes.

(来源：英语麦当劳－英语学习门户 EnglishCN.com)

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? (来源：英语问答中心 http://ask.englishcn.com)

M: He's figuring out our taxes right now. I gave him all the records on our income and expenses last week. (来源：英语博客 http://space.englishcn.com)

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.

(来源：英语麦当劳－英语杂志 EnglishCN.com)

M: Remember the money your aunt left us when she died, and the money you made when you taught night school?

(来源：英语麦当劳－英语杂志 www.EnglishCN.com)

F: Yes. (来源：英语麦当劳 http://www.EnglishCN.com)

M: Well, that's all taxable income.That money has put us in a higher tax bracket. (来源：EnglishCN英语博客基地)

F: What does that mean?

(来源：英语麦当劳www.EnglishCN.com)

M: It means we have to pay more taxes.

(来源：英语麦当劳 http://www.EnglishCN.com)

F: Well, it looks like we'll have to make more money this year just to pay last year's taxes. (来源：英语论坛 http://bbs.englishcn.com)

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. (来源：英语麦当劳－英语杂志 EnglishCN.com)

M: He's figuring out our taxes right now.

(来源：英语学习门户网站EnglishCN.com)

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. (来源：专业英语学习网站 http://www.EnglishCN.com)

M: That's all taxable income. (来源：EnglishCN英语博客基地)

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. (来源：英语图片 http://photo.englishcn.com)

二.SHE'S和HE'S

(来源：英语博客 http://space.englishcn.com)

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.

(来源：英语麦当劳www.EnglishCN.com)

F: She's talking to Henry.

M: Kate is asking Henry about their income tax.

(来源：英语麦当劳www.EnglishCN.com)

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. (来源：EnglishCN英语问答中心[e问e答])

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. (来源：英语博客 http://space.englishcn.com)

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? (来源：英语交友 http://friends.englishcn.com)

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.

(来源：英语图片 http://photo.englishcn.com)

M: Has Henry kept records on their expenses? (来源：EnglishCN英语问答中心[e问e答])

F: Yes, he's kept records on their expenses.

(来源：专业英语学习网站 http://www.EnglishCN.com)

M: Has Henry given the records to their accountant?

(来源：英语分类信息 http://fl.englishcn.com)

F: Yes, he's given the records to their accountant. (来源：英语分类信息 http://fl.englishcn.com)

M: Has Henry explained the higher tax bracket to Kate? (来源：英语分类信息 http://fl.englishcn.com)

F: Yes, he's explained the higher tax bracket to Kate. (来源：英语聊天室 http://chat.EnglishCN.com)

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. (来源：英语分类信息 http://fl.englishcn.com)

M: Different kinds of taxes are paid in the U.S.

F: Different kinds of taxes are paid in the U.S.

(来源：英语麦当劳－英语杂志 www.EnglishCN.com)

M: Most American citizens pay income taxes every year.

(来源：英语博客 http://space.englishcn.com)

F: Most American citizens pay income taxes every year. (来源：英语聊天室 http://chat.EnglishCN.com)

M: The income tax is usually deducted from paychecks. (来源：英语问答中心 http://ask.englishcn.com)

F: The income tax is usually deducted from paychecks.

M: Americans keep records on their expenses.

F: Americans keep records on their expenses. (来源：英语博客 http://space.englishcn.com)

M: They pay sales taxes when they make purchases. (来源：英语学习门户网站EnglishCN.com)

F: They pay sales taxes when they make purchases. (来源：英语麦当劳 http://www.EnglishCN.com)

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. (来源：英语麦当劳－英语杂志 EnglishCN.com)

F: They pay luxury taxes when they buy luxury items.

(来源：英语博客 http://space.englishcn.com)

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 把词组代换到原来的句子里. 在学生作练习的时候请你也一起作.

M: Taxes are used to pay for national expenses. (来源：英语电影下载 http://bt.englishcn.com)

M: provide public services (来源：英语图片 http://photo.englishcn.com)

F: Taxes are used to provide public services. (来源：英语麦当劳－英语学习门户 EnglishCN.com)

M: build bridges (来源：专业英语学习网站 http://www.EnglishCN.com)

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. (来源：英语图片 http://photo.englishcn.com)

M: support low-income families

(来源：英语美食指南 http://food.englishcn.com)

F: Taxes are used to support low-income families.

(来源：EnglishCN英语问答中心[e问e答])

四.在动词后加S或E-S表第三人称单数 (来源：英语e问e答 http://ask.englishcn.com)

现在我们练习在动词后面加上 s 或是 e-s 来表示主语是第三人称单数. 练习的 内容说到美国的购物税, 比方每个州的税率是否不同, 税率是不是各州自己定 的等等.练习的作法是老师提出一个以第三人称为主语的问句, 请你一一地作 肯定的答覆. 这组练习里有些词汇可能你不熟, 比方 "居民" residents , "百分 比" percentage, "不同" vary, "累进税制度" graduated taxation, 请你在作练习 的时候特别注意. 每作完一句老师就会把正确答案念给你听. 现在开始.

(来源：英语分类信息 http://fl.englishcn.com)

M: Does New York State require its residents to pay sales tax?

F: Yes, New Yowk State requires its residents to pay sales tax.

(来源：英语麦当劳www.EnglishCN.com)

M: Does everyone who makes a purchase pay it?

(来源：英语图片 http://photo.englishcn.com)

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.

(来源：英语图片 http://photo.englishcn.com)

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?

(来源：最老牌的英语学习网站 EnglishCN.com)

F: Yes, every state uses graduated taxation.

(来源：英语麦当劳 http://www.EnglishCN.com)

M: Does a customer pay more sales tax when he makes more purchases? (来源：英语交友 http://friends.englishcn.com)

F: Yes, a customer pays more sales tax when he makes more purchases.

(来源：英语美食指南 http://food.englishcn.com)

五.在名词后面加 's 来表示所有格

最后一组练习是在名词后面加上 's 来表示所有格. 比方有一句话: "税收是政 府收入的一个主要来源",这句话可以这样说: Taxes are the main source of the revenue of a government. 这句话也可以简便一点用所有格这样说: Taxes are the main source of a government's revenue. 现在我们作一组练习把这两种说 法作个比较. 练习的作法是老师念一个包含了of 的句子, 请你把句子改为所 有格说出来. 练习的内容谈的还是美国的税, 比方付税是人民的义务; 房地产 税的高低是按照房地产的价格而定的; 遗产税应该在继承死者的财富的时候 缴等等. 现在我们开始作练习, 每作完一句老师就会把正确答案念给你听.

(来源：专业英语学习网站 http://www.EnglishCN.com)

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. (来源：英语麦当劳－英语快餐EnglishCN.com)

F: It's the citizen's obligation to pay taxes.

(来源：英语学习门户网站EnglishCN.com)

M: Taxes are the main source of the revenue of a government. (来源：英语问答中心 http://ask.englishcn.com)

F: Taxes are the main source of a government's revenue. (来源：英语麦当劳www.EnglishCN.com)

M: When the income of a family rises, its income tax increases too. (来源：EnglishCN英语问答中心[e问e答])

F: When a family's income rises, its income tax increases too.

M: The property tax is based on the value of the property.

(来源：最老牌的英语学习网站 EnglishCN.com)

F: The property tax is based on the property's value. (来源：英语麦当劳－英语杂志 EnglishCN.com)

M: Inheritance tax should be paid when the wealth of a dead person is inherited by someone.

(来源：英语图片 http://photo.englishcn.com)

F: Inheritance tax should be paid when the dead person's wealth is inherited by someone. (来源：最老牌的英语学习网站 EnglishCN.com)

六.听短文回答问题

今天我们要听一篇介绍美国赋税制度的文章. 文章里许多词汇都是我们练习 过的. (来源：英语交友 http://friends.englishcn.com)

现在请你注意听. (来源：EnglishCN英语问答中心[e问e答])

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.

(来源：英语论坛 http://bbs.englishcn.com)

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.

(来源：英语麦当劳－英语快餐EnglishCN.com)

A third kind of tax is the property tax. This tax is paid by anyone who owns land or a house. (来源：英语学习门户网站EnglishCN.com)

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. (来源：EnglishCN英语问答中心[e问e答])

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.

(来源：英语麦当劳－英语杂志 EnglishCN.com)

现在请你回答问题. 在你回答之后老师会念出正确答案给你听. (来源：英语e问e答 http://ask.englishcn.com)

第一个问题是:

M: What are the five kinds of taxes Americans pay? (来源：英语问答中心 http://ask.englishcn.com)

F: They are sales tax, income tax, property tax, luxury tax and inheritance tax.

第二个问题是: (来源：专业英语学习网站 http://www.EnglishCN.com)

M: Does the federal government set the sales tax percentage? (来源：英语博客 http://space.englishcn.com)

F: No, it doesn't.

第三个问题是:

(来源：英语电影下载 http://bt.englishcn.com)

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.

(来源：最老牌的英语学习网站 EnglishCN.com)