跟讀練習: 11 October 2026 - 通過影片學習英語口語
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14 句
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1
Taxation planning.
2
The governments of some countries use the taxation system to promote investment.
3
Taxation laws are enacted to encourage domestic and international corporations to either invest or raise capital.
4
And tax breaks are given to specific industries or to certain types of expenses to attract investors and consumers.
5
As a result of these taxation measures, there is significant scope for taxation planning in some countries
6
and companies would be well advised to use such opportunities to structure their business in the most tax -effective manner.
7
For effective taxation planning, companies rely on tax specialists who must have an excellent understanding of both their clients' business
8
and the various taxation laws.
9
companies turn to their tax advisors for help on all the taxes for
10
which they are liable such as income tax sales tax property tax
11
and payroll tax these tax specialists are normally chartered accountants
12
and cpas who are not only involved in the preparation of tax returns compliance
13
but who also give advice on a multinational company's domestic and foreign operations, consulting.
14
Furthermore, they represent their clients before the tax authorities.
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本課的詞彙與口語要點
這節口語課以影片“11 October 2026”為素材。 影片中反覆出現的詞有：tax, taxation, planning, companies。 這段影片共有 14 個句子、183 個單詞可供跟讀。 講話部分時長為 1:23。 說話人語速平穩，每分鐘約 133 個詞，很適合跟讀。 只有 79% 的單詞屬於英語最常用的 3,000 詞，詞彙難度較高。
影片中的重點詞彙
影片中 15 個值得學習的單詞，附發音和釋義：
| 單詞 | 發音 | 釋義 |
|---|---|---|
| taxation 名詞 | /tækˈseɪ.ʃən/ | 徵稅 /徵稅, 稅收 /稅收 |
| specialist 名詞 | /ˈspɛʃəlɪst/ | 專家 /專家, 專門家 /專門家 |
| encourage 動詞 | /ɪnˈkʌɹ.ɪd͡ʒ/ | 鼓勵 /鼓勵, 激勵 /激勵 |
| invest 動詞 | /ɪnˈvɛst/ | 耗費 /耗費, 投資 /投資 |
| preparation 名詞 | /ˌpɹɛpəˈɹeɪʃ(ə)n/ | 準備 /準備 |
| rely 動詞 | /ɹɪˈlaɪ/ | 依賴 /依賴, 依靠 |
| scope 名詞 | /skəʊp/ | 範圍 /範圍 |
| charter 名詞 | /ˈt͡ʃɑɹtɚ/ | 特許狀 /特許狀, 憲章 /憲章 |
| expense 名詞 | /ɪkˈspɛns/ | 費用 /費用, 花費 |
| furthermore 副詞 | /ˈfɜː(ɹ).ðə(ɹ)ˌmɔː(ɹ)/ | 並且 /並且, 而且 |
| attract 動詞 | /əˈtɹækt/ | 吸引 |
| compliance 名詞 | /kəmˈplaɪ.əns/ | 遵守, 服從 /服從 |
| advise 動詞 | /ədˈvaɪz/ | 勸導 /勸導, 勸告 /勸告 |
| advisor 名詞 | /ædˈvaɪ.zə(ɹ)/ | 顧問 /顧問 |
| investor 名詞 | /ɪnˈvɛs.tə(ɹ)/ | 投資者 /投資者, 投資家 /投資家 |
影片中的語法
說話人最常用的結構，並附上影片中的原話：
| 結構 | 影片中的用法 |
|---|---|
| 被動語態 be + 過去分詞 — 強調發生了什麼，而不是誰做的 | are enacted · are given · are not only involved |
需要注意的發音
- “sh” 和 “zh” 音: taxation /tækˈseɪ.ʃən/, specialist /ˈspɛʃəlɪst/, preparation /ˌpɹɛpəˈɹeɪʃ(ə)n/
中文母語者容易讀錯的音：
- /v/ — 不要讀成 /w/，上齒輕觸下唇: invest /ɪnˈvɛst/, advise /ədˈvaɪz/, advisor /ædˈvaɪ.zə(ɹ)/, investor /ɪnˈvɛs.tə(ɹ)/
- 詞尾子音 — 要讀清楚，後面不要加母音: specialist /ˈspɛʃəlɪst/, encourage /ɪnˈkʌɹ.ɪd͡ʒ/, invest /ɪnˈvɛst/, scope /skəʊp/, expense /ɪkˈspɛns/
- /r/ 和 /l/ 的區別: rely /ɹɪˈlaɪ/, payroll /ˈpeɪˌɹəʊl/
如何用這段影片練習
- 先完整聽一遍影片，不要開口，記下不認識的單詞。
- 用正常速度逐句跟讀，每句重複到你的節奏與說話人一致為止。
- 錄下自己的聲音並與原聲對比，特別注意 taxation, specialist, encourage 這類單詞。
什麼是跟讀法？
跟讀法 (Shadowing) 是一種有科學依據的語言學習技巧，最初開發用於專業口譯員的培訓，並由多語言者Alexander Arguelles博士普及。這個方法簡單而強大：您在聽英語母語原聲的同時立即大聲重複——就像是一個延遲1-2秒緊跟說話者的影子。與被動聽力或語法練習不同，跟讀法強迫您的大腦和口腔肌肉同時處理並模模擬實的講話模式。研究表明它能顯著提高發音準確性，語調，節奏，連讀，聽力理解和口語流利度——使其成為雅思口語備考和真實英語交流最有效的方法之一。