跟讀練習: What Is Transfer Pricing? (In 90 Seconds) - 通過影片學習英語口語
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16 句
如果句子過短或過長，請點選 Edit 進行調整。
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I'm going to take a step back before we really dive into it.
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So obviously you're kind of the expert in transfer pricing sitting here
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and we're going to have people watching that have differing knowledges.
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So just give me a basic idea.
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What is transfer pricing?
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Why is it important?
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And kind of take a step back and pretend I have no business experience at all.
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What is transfer pricing and Why is it needed?
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Transfer pricing is the method to justify intercompany transactions
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and benchmark those intercompany transactions according to the third -party data available on the market.
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And it's crucially important, and the reason for that is that's how you allocate your expenses,
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your profits, and it directly impacts the bottom line.
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And if you're IRS and if there's a company here,
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let's say you would want that company to have as much income as possible for you to tax that firm.
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And transfer pricing basically provides the guidelines and the benchmark for what the net income should be according to functions,
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assets, and risk analysis for the group and participants of the transaction.
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本課的詞彙與口語要點
這節口語課以影片“What Is Transfer Pricing?”為素材。 影片中反覆出現的詞有：pricing, transfer, transaction。 這段影片共有 16 個句子、187 個單詞可供跟讀。 講話部分時長為 1:22。 說話人語速平穩，每分鐘約 137 個詞，很適合跟讀。 83% 的單詞屬於英語最常用的 3,000 詞，其餘的詞建議在練習前先學一下。 全部 16 個句子中有 3 個是問句，適合練習疑問語調和簡短回答。
影片中的重點詞彙
影片中 8 個值得學習的單詞，附發音和釋義：
| 單詞 | 發音 | 釋義 |
|---|---|---|
| transaction 名詞 | /tɹænˈzækʃən/ | 處理 /處理 |
| asset 名詞 | /ˈæsɛt/ | 資產 /資產 |
| expense 名詞 | /ɪkˈspɛns/ | 費用 /費用, 花費 |
| justify 動詞 | /ˈd͡ʒʌstɪfaɪ/ | 辯解 /辯解, 辯護 /辯護 |
| dive 動詞 | /daɪv/ | 潛水 /潛水 |
| differ 動詞 | /ˈdɪfɚ/ | 不同, 差別 /差別 |
| participant 名詞 | /pɑːɹˈtɪsəpənt/ | 參加者 /參加者, 參與者 /參與者 |
| guideline 名詞 | /ˈɡaɪdˌlaɪn/ | 指導 /指導, 指示 |
需要注意的發音
說話人用了 4 次縮略和弱讀形式，例如 you're, I'm, we're。請按聽到的簡短形式來說。
- “sh” 和 “zh” 音: transaction /tɹænˈzækʃən/, benchmark /ˈbɛn(t)ʃmɑːk/, crucially /ˈkɹuːʃəli/
中文母語者容易讀錯的音：
- 詞尾子音 — 要讀清楚，後面不要加母音: benchmark /ˈbɛn(t)ʃmɑːk/, pretend /pɹəˈtɛnd/, asset /ˈæsɛt/, expense /ɪkˈspɛns/, dive /daɪv/
- /æ/ — 嘴張大，不要讀成 /e/: transaction /tɹænˈzækʃən/, asset /ˈæsɛt/, allocate /ˈæl.ə.keɪt/
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 transaction, asset, expense 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。