跟读练习: 11 October 2026 - 通过视频学习英语口语
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Taxation planning.
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The governments of some countries use the taxation system to promote investment.
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Taxation laws are enacted to encourage domestic and international corporations to either invest or raise capital.
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And tax breaks are given to specific industries or to certain types of expenses to attract investors and consumers.
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As a result of these taxation measures, there is significant scope for taxation planning in some countries
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and companies would be well advised to use such opportunities to structure their business in the most tax -effective manner.
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For effective taxation planning, companies rely on tax specialists who must have an excellent understanding of both their clients' business
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and the various taxation laws.
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companies turn to their tax advisors for help on all the taxes for
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which they are liable such as income tax sales tax property tax
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and payroll tax these tax specialists are normally chartered accountants
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and cpas who are not only involved in the preparation of tax returns compliance
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but who also give advice on a multinational company's domestic and foreign operations, consulting.
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Furthermore, they represent their clients before the tax authorities.
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本课的词汇与口语要点
这节口语课以视频“11 October 2026”为素材。 视频中反复出现的词有：tax, taxation, planning, companies。 这段视频共有 14 个句子、183 个单词可供跟读。 讲话部分时长为 1:23。 说话人语速平稳，每分钟约 133 个词，很适合跟读。 只有 79% 的单词属于英语最常用的 3,000 词，词汇难度较高。
视频中的重点词汇
视频中 15 个值得学习的单词，附发音和释义：
| 单词 | 发音 | 释义 |
|---|---|---|
| taxation 名词 | /tækˈseɪ.ʃən/ | 徵稅 /征税, 稅收 /税收 |
| specialist 名词 | /ˈspɛʃəlɪst/ | 專家 /专家, 專門家 /专门家 |
| encourage 动词 | /ɪnˈkʌɹ.ɪd͡ʒ/ | 鼓勵 /鼓励, 激勵 /激励 |
| invest 动词 | /ɪnˈvɛst/ | 耗費 /耗费, 投資 /投资 |
| preparation 名词 | /ˌpɹɛpəˈɹeɪʃ(ə)n/ | 準備 /准备 |
| rely 动词 | /ɹɪˈlaɪ/ | 依賴 /依赖, 依靠 |
| scope 名词 | /skəʊp/ | 範圍 /范围 |
| charter 名词 | /ˈt͡ʃɑɹtɚ/ | 特許狀 /特许状, 憲章 /宪章 |
| expense 名词 | /ɪkˈspɛns/ | 費用 /费用, 花费 |
| furthermore 副词 | /ˈfɜː(ɹ).ðə(ɹ)ˌmɔː(ɹ)/ | 並且 /并且, 而且 |
| attract 动词 | /əˈtɹækt/ | 吸引 |
| compliance 名词 | /kəmˈplaɪ.əns/ | 遵守, 服從 /服从 |
| advise 动词 | /ədˈvaɪz/ | 勸導 /劝导, 勸告 /劝告 |
| advisor 名词 | /ædˈvaɪ.zə(ɹ)/ | 顧問 /顾问 |
| investor 名词 | /ɪnˈvɛs.tə(ɹ)/ | 投資者 /投资者, 投資家 /投资家 |
视频中的语法
说话人最常用的结构，并附上视频中的原话：
| 结构 | 视频中的用法 |
|---|---|
| 被动语态 be + 过去分词 — 强调发生了什么，而不是谁做的 | are enacted · are given · are not only involved |
需要注意的发音
- “sh” 和 “zh” 音: taxation /tækˈseɪ.ʃən/, specialist /ˈspɛʃəlɪst/, preparation /ˌpɹɛpəˈɹeɪʃ(ə)n/
中文母语者容易读错的音：
- /v/ — 不要读成 /w/，上齿轻触下唇: invest /ɪnˈvɛst/, advise /ədˈvaɪz/, advisor /ædˈvaɪ.zə(ɹ)/, investor /ɪnˈvɛs.tə(ɹ)/
- 词尾辅音 — 要读清楚，后面不要加元音: specialist /ˈspɛʃəlɪst/, encourage /ɪnˈkʌɹ.ɪd͡ʒ/, invest /ɪnˈvɛst/, scope /skəʊp/, expense /ɪkˈspɛns/
- /r/ 和 /l/ 的区别: rely /ɹɪˈlaɪ/, payroll /ˈpeɪˌɹəʊl/
如何用这段视频练习
- 先完整听一遍视频，不要开口，记下不认识的单词。
- 用正常速度逐句跟读，每句重复到你的节奏与说话人一致为止。
- 录下自己的声音并与原声对比，特别注意 taxation, specialist, encourage 这类单词。
什么是跟读法？
跟读法 (Shadowing) 是一种有科学依据的语言学习技巧，最初开发用于专业口译员的培训，并由多语言者Alexander Arguelles博士普及。这个方法简单而强大：您在听英语母语原声的同时立即大声重复——就像是一个延迟1-2秒紧跟说话者的影子。与被动听力或语法练习不同，跟读法强迫您的大脑和口腔肌肉同时处理并模仿真实的讲话模式。研究表明它能显着提高发音准确性，语调，节奏，连读，听力理解和口语流利度——使其成为雅思口语备考和真实英语交流最有效的方法之一。