双语阅读 | 如何实现新年目标

如何实现新年目标How to make your New Year’s resolutions happen王淑怡 供稿Every year, millions of people make New Year’s resolutions, hoping to sparkpositive change. The recurringthemes each year include a more active approach to health and fitness, improved finances, and learning new skills.Despite the best of intentions, many people struggle to finishtheir plans. According to statistics published by the University of Scranton, about 45 percent of Americans usually make New Year's resolutions. However, of those who make resolutions,a mere 8 percent achieve them.每年,许多人都会制定自己的新年目标,希望在新的一年中做出积极改变。认真锻炼、保持健康、存钱、学习新技能……这几个主题年年都会在我们的计划中重复出现。虽然愿望很美好,但很多人的计划都会以失败告终。美国斯克兰顿大学的调查数据表明,大约45%的人会制定新年目标,但只有8%的人能够实现。According to research, the most common reasons people struggle to keep their resolutions include not being specific enough, notmentally preparedfor change, and lackofresolution. If you want to realize your New Year’s resolution this year, trythefollowing2 steps:研究显示,人们常见的无法实现新年目标的原因包括:目标不够具体、还没有准备好接受改变以及缺乏实现目标的动力。如果今年你想要认真完成新年目标,可以尝试以下两个方法:1.Write down your goals withSMART principlesfor the areas in your life you are committed to changing.1.用SMART原则在你希望做出改变的领域制定目标Specific. Your resolution should be clear. Rather than saying, “I want to start exercising,” we would say, “I want to start exercising 20 minutes a day, three times a week.”S代表具体(Specific),你的目标必须具体清晰。比如“我想要开始锻炼”不够具体,可以说“我想要每天锻炼20分钟,一周锻炼三次”。Measurable. Ensure that you benchmarkyour progress. This will help with your motivation and allow you to see the progress you have made so far.M代表可度量(Measurable),确保你能够衡量目标完成的情况,这有助于提升你的积极性,并且能够直观地看到目前为止所取得的成就。Achievable. Even the loftiestgoals can be accomplished ifyoumakeefforts. Try to avoid set goals that are out of you reach.A代表可实现(Achievable),即使是最难以完成的目标,在付出努力的情况下目标依然可以实现,尽量避免设立你无法达到的目标。Relevant. Why is this important to you now? Is this goal relevant in your life right now? Relevance is particularly important when setting professional goals. R代表相关性(Relevant),为什么现阶段这个目标对你很重要?这个目标是否与你现在的生活相关?相关性在制定职业规划时尤为重要。Time-bound means setting a specific deadline for accomplishment. A deadline creates a sense of urgency to motivate us to act.T代表有时限(Time-bound),指要为完成目标设定一个具体的时间期限,给自己制造一种紧迫性,从而激励自己完成目标。2.Make it fun2.找些乐趣Most of us strive for efficiency when it comes to achieving our goals. If you want to get fit, you figure a punishing workout will be just the thing to produce rapid progress. If you want to acea class, you assume long, distraction-free study sessions are key. But research has shown that focusing on efficiency can leave you high and dry because you'll neglect an even more important part of the equation: whether you enjoy the act of goal pursuit.在完成目标的过程中,大多数人都力求高效。如果你的目标是锻炼身体,你会认为高强度的锻炼将能让你快速取得成效。如果你想学好一门功课,你会认为长时间、不被打扰的学习很重要。但研究表明,专注于效率会让你被困在原地,因为你会忽略更重要的事,也就是你是否享受追求目标的过程。If it's not fun to exercise or study, you're unlikely to keep at it. But if you get pleasure from your workouts or study sessions, research has found you'll persist longer. And in the end, that's what often matters most to achieving a New Year's resolution.如果锻炼或学习没有乐趣,你就不太可能坚持下去。但研究发现如果你从锻炼或学习中获得乐趣,就会坚持得更久。而最终,这往往是实现新年计划的最重要因素。One way to make pursuing a goal that normally feels like a choremore fun is to combine it with a guilty pleasure. Consider only letting yourself watch your favorite TV show at the gym so you'll start looking forward to workouts. Or only letting yourself drink a coffee during study sessions so there is a hook to get you to the library. 想要把追求一个辛苦的目标变得更有趣,方法就是把它与有罪恶感的快乐结合起来。可能仅仅允许自己在健身房看最喜欢的电视节目,你就会开始期待锻炼了。或者让自己在学习期间喝咖啡,这样就有了去图书馆的动力。【VOCABULARY】1.sparkv.引发2.recurringadj.反复出现的,再次发生的3.benchmarkv.(根据某种标准)评估,衡量4.loftyadj.(思想、目标等)崇高的;高尚的5.time-boundadj. 有时限的6.acev.在……中取得好成绩7.equationn.(必须考虑多种因素的)复杂局面(或问题)8.choren. 令人厌烦的任务;乏味无聊的工作(封面图片来源于摄图网,版权归摄图网所有)

双语阅读 | 你有数字囤积症吗?

你有数字囤积症吗?Are you a digital hoarder?王淑怡 供稿Most people are familiar with hoarding and the psychological issues associated with it. Hoarding leads to messy, cluttered homes and difficulty parting with items that you don’t use and don’t even need. But hoarding can also occur in the digital realm.大多数人对于囤积症和与之相关的心理问题都不陌生。囤积意味着生活空间过度拥挤、杂乱无序,不愿丢弃不能使用甚至不需要的物品。但是,囤积症也会发生在数字领域。Types of Digital Hoarders数字囤积者的类型Digital hoarding, also known as e-hoarding, data hoarding or cyber hoarding, is excessive acquisition and reluctance to delete electronic material no longer valuable to the user. Digital files, folders, music, movies, computer programs, and even the “friends” we keep on social media are also forms of digital clutter.数字囤积也被称为电子囤积、数据囤积或网络囤积,指的是过度获取以及不愿删除对用户不再有价值的电子材料。数字文件、文件夹、音乐、电影、电脑软件、甚至那些社交媒体上的“好友”都是各式各样的电子囤积堆。Researchers have categorized digital hoarders into 4 different types, as per their characteristics.“Collectors” are organized, systematic and in control of their data. “Accidental hoarders” are disorganized, don’t know what they have, and don’t have control over it. The “compliant hoarder” keeps data on behalf of their company. Finally, “anxious hoarders” have strong emotional ties to their data — and are worried about deleting it.研究人员依据数字囤积者的不同性格特点将他们分为四类。“收集者”是有组织、有系统地控制着数据。“意外囤积者”是无组织的,他们不知道自己拥有什么数据,也无法控制它。“听话的囤积者”为公司保存数据。最后,“焦虑的囤积者”与他们的数据有着强烈的情感联系,他们删除数据会很焦虑。How to Tackle Digital Hoarding如何解决数字囤积问题As hoarding is often associated with anxiety and insecurity, addressing the source of these negative emotions may alleviate hoarding behaviours. Workplaces can do more here, by reducing non-essential email traffic, making it very clear what information should be retained or discarded. In doing so, companies can help workers to avoid the compulsion to obsessively save and store the bulk of their digital data.囤积行为往往和焦虑、缺乏安全感有关,因此,处理好这些负面情绪可能会缓解囤积行为。在这方面公司可以做得更多些,比如减少发送非必要的电子邮件,向员工明确哪些信息可以保留,哪些可以安全删除。通过这种方式,公司能够有效地帮助员工避免强迫性地储存过量电子数据,减少数字囤积。On the other hand, part of the problem is that it's so easy to accumulate electronic data. Our phones have an incredible amount of storage space compared with just five years ago, and thanks to cloud storage, we can effortlessly store a mind-boggling amount of data without even paying for it. Therefore, it is important to organize and pare down your digital files.另外,这个问题还有一部分原因是储存电子数据越来越便捷。与五年前相比,现在智能手机的储存空间大大增加,如今又出现了云储存,我们甚至不花一分钱就能轻松地储存海量数据。因此,学会有序管理和删除电子文件非常重要。Digital hoarding can show itself in many ways but when it causes anxiety or issues with organization and productivity then it needs to be addressed. Digital clutter can be draining and stressful for some people. By organizing and getting rid of useless files in a regular way, people with this problem can ease some of their distress and declutter their own mind as well.数字囤积症的表现形式有很多,但当它给人们带来焦虑或影响组织力和生产力时,就需要我们加以解决。对于一部分人来说,数字混乱可能会让人感到疲惫和有压力。通过定期整理和删除无用文件,能够帮助数字囤积者减轻焦虑情绪,也能让他们的头脑更加清醒。【VOCABULARY】1. hoarding n. 贮存;聚藏2. cluttered adj. 杂乱的;凌乱的;挤满的3. part with 舍弃4. compliant adj. 顺从的;百依百顺的;俯首帖耳的5. traffic n. 信息流量;通信(量)6. discard v. 丢弃7. mind-boggling adj. 令人难以置信的;令人惊异的8. pare down 减少;削减9. draining adj. 使枯竭的;使筋疲力尽的10. declutter v. 清除;清理(封面图片来源于摄图网,版权归摄图网所有)

双语阅读 | 为什么社交媒体让人情绪低落

为什么社交媒体让人情绪低落Why Social Media Causes Depression王淑怡 供稿A study published in Depression and Anxiety found that social media users are more likely to be depressed. But how does social media make you depressed when spending time on social media can be a fun way to pass time? Well, here are a few reasons and what you can do about it.《抑郁与焦虑》杂志的一项研究发现,社交媒体用户更容易抑郁。社交媒体本来是一个很有趣的打发时间的方式,为什么它会让人如此不开心呢?以下是社交媒体使人情绪低落的原因,以及我们该如何应对。Social media encourages social comparison社交媒体会引发社交攀比There have been many studies linking social media to depression. A study in the Journal of Social and Clinical Psychology shows we feel depressed because we’re comparing our own lives to others’ highlight reels. Most people like to portray an idealized image of their lives, personal traits, and appearance on sites like Facebook and Instagram. If you confuse this idealized image with reality, you may be under the false impression that everyone is better than you which can crush your self-esteem and lead to depression. This is especially true for teens and young adults who are more likely to compare themselves to others. If you already suffer from low self-esteem, the illusion that everyone has it better off than you will just make you feel worse.许多研究显示,使用社交媒体容易让人抑郁。《社会与临床心理学》杂志中的一项研究表明,我们之所以会感到抑郁,是因为我们总是拿自己的日常和他人的高光时刻做比较。大多数人喜欢在Facebook和Instagram等平台描绘自己生活、个人特征和外表的理想化形象,如果你混淆了这种理想化的形象和现实,你可能会产生一种错误的印象,认为每个人都比你优秀,这会摧毁你的自尊,导致抑郁。这对青少年和年轻人来说尤其如此,他们更有可能将自己与他人进行比较。如果你已经饱受自卑之苦,那种认为每个人都比你过得更好的错觉只会让你感觉更糟。Social media may lead to information bombarding社交媒体会带来信息轰炸Picture this: you're between Zoom meetings, and scrolling through your social media newsfeed. Headlines like "Death toll continues to rise", "COVID-19 may cause long-term health implications" and "Health-care systems overwhelmed" flash across your screen. Your mood takes a dive, but you can't stop scrolling. Seeing these constant reminders causes you to feel more depressed than before. Research suggest that people have a tendency to seek out information during uncertain times and exposure to negative news is likely to be detrimental to our emotional wellbeing. For instance, one study conducted in March 2020 involving more than 6,000 Americans found that the more time participants spent consuming COVID news in a day, the unhappier they felt.想象一下,你刚开完一个视频会议,趁着空闲翻阅一下社交媒体的推送新闻。屏幕上闪过的标题都是“死亡率继续上升”、“新冠病毒可能会对健康产生长期危害”、“医疗系统不堪重负”之类的。你的心情骤然间变得低落,但是你仍忍不住继续翻阅,看着不间断的消息提醒,你更焦虑了。研究表明,人们在充满不确定性的时期往往都会去寻找信息,而负面新闻不利于精神健康。例如,2020年3月开展的一项涵盖了6000多名美国人的研究发现,参与者在一天内用于浏览疫情新闻的时间越多,他们就越不开心。So, what can we do to build a healthy relationship with social media?所以,我们应该怎么做,才能和社交媒体建立良性健康的关系呢?Spend real, meaningful time with your friends. Instead of trying to amass friends on social media, a best cure for depression might be spending time with those you're closest to.多花点时间陪陪真正的朋友。与其试图在社交媒体上广交朋友,不如花点时间和最亲密的人在一起,这可能是避免情绪低落的最好方法。Seek out content that makes you happy to balance out your newsfeed. This may be images of cute kittens, beautiful landscapes, drool-worthy food videos or something else. You could even follow a social media account dedicated to sharing only happy and positive news.查阅推送信息时多看那些让你开心的内容,比如可爱的小猫、美丽的风景、令人垂涎欲滴的美食视频,甚至可以关注一个专门分享快乐积极新闻的社交媒体用户。Consider removing apps from your phone. If it’s hard for you to limit or adjust the amount of time you spend on social media, consider deleting your apps from your phone. This’ll help to prevent that mindless scrolling you do at work, at the dinner table, and so on.考虑从手机中删除某些社交软件。如果你做不到减少浏览社交媒体的时间,可以考虑直接从手机上删除这些社交软件。这将有助于避免你在工作时或在就餐等场合下意识地刷手机。【VOCABULARY】1.highlight reel 高能时刻,高光时刻2.crush v. 破坏,毁坏(某人的信心或幸福)3.self-esteem 自尊心4.scroll v. 滚屏,滚动5.take a dive 暴跌6.amass v. (尤指大量)积累,积聚7.newsfeed n. 新闻供应8.drool-worthy adj. 令人垂涎欲滴的(封面图片来源于摄图网,版权归摄图网所有)

练习 | 褪黑素与睡眠

褪黑素与睡眠What Is Melatonin - and Should You Take It to Fall Asleep?刘立军 供稿TRANSCRIPTMelatonin is a hormone, often called the hormone of darkness, simply because melatonin tells your brain and your body that it’s nighttime and that it’s time to sleep. Melatonin is naturally produced by your brain, and it’s released by a very small gland deep within your brain called the pineal gland. However, you can also buy melatonin in certain countries, and some people will try to use it as a sleep aid. But melatonin isn’t quite as effective as you may think.For example, if you pull together all of the recent scientific studies on sleep and melatonin, which is a technique that we call a meta-analysis, we’ve discovered that melatonin only increases the speed with which you fall asleep by 3.9 minutes and only increases the quality of your sleep, what we call your sleep efficiency, by just 2.2 percent.And this is very understandable since the role of melatonin is primarily in regulating the timing of your sleep, rather than being involved in the generation of sleep itself. That’s down to a very different set of brain mechanisms. It’s also important to understand that melatonin is not well regulated as a supplement in several countries. As a result, the purity and the strength of melatonin that you buy is often unreliable.So if you’re looking to optimize your sleep, it’s best to focus on the basics. The things that we know make a real difference, things such as regularity, keeping your bedroom cool at night, getting darkness in the evening, and, for example, trying to dim down half of the lights in your house in the last hour before bed. And then, reverse-engineering this by getting plenty of natural daylight in the morning hours. And finally try to get some form of physical activity each day.These things are much more likely to help your sleep, rather than looking to melatonin for some kind of sleep assistance.VOCABULARY1. melatonin n. 褪黑激素2. hormone n. 激素;荷尔蒙。例如:a hormone imbalance 激素失调3. gland n. an organ in a person's or an animal's body that produces a substance for the body to use. There are many different glands in the body. 腺。例如:a snake's poison glands 蛇的毒腺4. pineal n. (anatomy 解) a small organ in the brain that releases a hormone 松果腺QUESTIONSRead the statements. Then listen to the news and decide whether the statements are true (T) or false (F). Then correct the false statements.1. Melatonin tells your brain and your body that it’s nighttime and that it’s time to sleep.2. Melatonin is naturally produced by your brain, and it is released by a very small gland deep within your brain called the pineal gland.3. You can buy melatonin in all countries, and some people will try to use it as a sleep aid.4. Melatonin isn’t quite as effective as you may think.5. Melatonin only increases the speed of falling asleep by 2.2 minutes and only increases the quality of your sleepby just 3.9 percent.6. The role of melatonin is primarily in regulating the generation of sleep itself, rather than being involved in the timing of your sleep.7. Regularity, keeping your bedroom warm at night, getting darkness in the evening, andtrying to dim down half of the lights in your house in the last hour before bed are much more likely to help your sleep.8. Getting plenty of natural daylight in the evening hours is much more likely to help your sleep.9. Trying to get some form of physical activity each day is much more likely to help your sleep.KEYRead the statements. Then listen to the news and decide whether the statements are true (T) or false (F). Then correct the false statements.(T) 1. Melatonin tells your brain and your body that it’s nighttime and that it’s time to sleep.(T) 2. Melatonin is naturally produced by your brain, and it is released by a very small gland deep within your brain called the pineal gland.(F) 3. You can buy melatonin in all countries, and some people will try to use it as a sleep aid. (正确表达)You can buy melatonin in certain countries, and some people will try to use it as a sleep aid.(T) 4. Melatonin isn’t quite as effective as you may think.(F) 5. Melatonin only increases the speed of falling asleep by 2.2 minutes and only increases the quality of your sleep by just 3.9 percent. (正确表达)Melatonin only increases the speed of falling asleep by 3.9 minutes and only increases the quality of your sleep by just 2.2 percent.(F) 6. The role of melatonin is primarily in regulating the generation of sleep itself, rather than being involved in the timing of your sleep.(正确表达)The role of melatonin is primarily in regulating the timing of your sleep, rather than being involved in the generation of sleep itself.(F) 7. Regularity, keeping your bedroom warm at night, getting darkness in the evening, and trying to dim down half of the lights in your house in the last hour before bed are much more likely to help your sleep.(正确表达)Regularity, keeping your bedroom cool at night, getting darkness in the evening, and trying to dim down half of the lights in your house in the last hour before bed are much more likely to help your sleep.(F) 8. Getting plenty of natural daylight in the evening hours is much more likely to help your sleep.(正确表达)Getting plenty of natural daylight in the morning hours is much more likely to help your sleep.(T) 9. Trying to get some form of physical activity each day is much more likely to help your sleep.(封面图片来源于摄图网,版权归摄图网所有)

练习 | 不要总当老好人

不要总当老好人Stop Being So Nice刘立军供稿TRANSCRIPTIt’s natural and beautiful to strive to be a nice person. In a world full of cruelty and thoughtlessness, nice people are committed to being generous, sympathetic and gentle. They never want to cause anyone to feel defeated or to lose sleep. They will go to great lengths to spare others tears. It sounds especially lovely.Nevertheless, it seems impossible to go through the whole of life being nothing but kind. Sooner or later, we are all called upon to take decisions that, even as they protect things we very much care about, will ruffle feathers, generate upset and may lead us to be (at least for a time) violently hated in some quarters.We might, for example, have to tell a romantic partner that, in spite of our deep affection for them, we don’t see ourselves being together for the long term. Or we might have to tell a child that it’s now bedtime and that there can be no more stories. Or we might have to explain to a colleague that we don’t see them fitting into a team and that they might be better off looking for opportunities elsewhere.Such situations can be agony for committedly ‘nice’ people. There are great temptations to delay the moment of truth or avoid it altogether. The ‘nice’ still deep down hope that they might - while always smiling and agreeing - stay friends with everyone. Their distinctive sensitivity has often have been fostered by childhoods in which the consequences of being honest and forthright were especially difficult. They might have had a parent who flew into a rage or threatened suicide whenever an awkward idea was laid before them - perfect preparation for an adulthood in which there appears to be no option but to tell everyone what they want to hear.However, being truly nice involves something ‘nicer’ than constant agreement and emollience. It means signalling to others what one’s value system is and sticking by it, even at the occasional cost of public opposition. It means taking on the burden of telling others where we stand and ruining their afternoon or month in order to save their long-term future and our own. It means accepting that there might be choices to be made between loyalty and sincerity and effectiveness and bonhomie.Mature people have come to terms with the tragic need to acquire something even more important than popularity: a character.VOCABULARY1. ruffle v. to make sb. annoyed, worried or upset 搅扰;激怒;使沮丧;使担心2. agony n. extreme physical or mental pain (精神或肉体的)极度痛苦3. forthright adj. direct and honest in manner and speech 直率的;直截了当的;坦诚的4. emollience n. 软化作用5. bonhomie n. (不可数名词)(from French, formal) a feeling of cheerful friendship 欢快友好的感觉;欢乐的友情QUESTIONSRead the passage. Then listen to the news and fill in the blanks with the information (words, phrases or sentences) you hear.It’s natural and beautiful to strive to be a nice person. In a world full of (Q1) ________________, nice people are committed to being generous, sympathetic and gentle. They never want to cause anyone to (Q2) ______________ or to lose sleep. They will go to great lengths to spare others tears. It sounds especially lovely.Nevertheless, it seems impossible to go through the whole of life being nothing but kind. Sooner or later, we are all called upon to take decisions that, even as they protect things we very much care about, will ruffle feathers, generate (Q3) __________ and may lead us to be (at least for a time) violently hated in some quarters.We might, for example, have to tell a romantic partner that, in spite of our deep affection for them, we don’t see ourselves being together for the long term. Or we might have to tell a child that it’s now bedtime and that there can be no more stories. Or we might have to explain to a (Q4) ________ that we don’t see them fitting into a team and that they might be better off looking for opportunities elsewhere.Such situations can be (Q5) ____________ for committedly ‘nice’ people. There are great temptations to delay the moment of truth or avoid it altogether. The ‘nice’ still deep down hope that they might - while always smiling and agreeing - stay friends with everyone. Their distinctive sensitivity has often have been fostered by childhoods in which the consequences of being (Q6) ________________ were especially difficult. They might have had a parent who flew into a rage or threatened suicide whenever an (Q7) __________ idea was laid before them - perfect preparation for an adulthood in which there appears to be no option but to tell everyone what they want to hear.However, being truly nice involves something ‘nicer’ than constant agreement and emollience. It means signalling to others what one’s value system is and sticking by it, even at the occasional cost of (Q8) ____________________. It means taking on the burden of telling others where we stand and ruining their afternoon or month in order to save their long-term future and our own. It means accepting that there might be choices to be made between (Q9) __________________ and effectiveness and bonhomie.Mature people have come to terms with the tragic need to acquire something even more important than (Q10) _______________: a character.KEYRead the passage. Then listen to the news and fill in the blanks with the information (words, phrases or sentences) you hear.It’s natural and beautiful to strive to be a nice person. In a world full of (Q1) cruelty and thoughtlessness, nice people are committed to being generous, sympathetic and gentle. They never want to cause anyone to (Q2) feel defeated or to lose sleep. They will go to great lengths to spare others tears. It sounds especially lovely.Nevertheless, it seems impossible to go through the whole of life being nothing but kind. Sooner or later, we are all called upon to take decisions that, even as they protect things we very much care about, will ruffle feathers, generate (Q3) upset and may lead us to be (at least for a time) violently hated in some quarters.We might, for example, have to tell a romantic partner that, in spite of our deep affection for them, we don’t see ourselves being together for the long term. Or we might have to tell a child that it’s now bedtime and that there can be no more stories. Or we might have to explain to a (Q4) colleague that we don’t see them fitting into a team and that they might be better off looking for opportunities elsewhere.Such situations can be (Q5) agony for committedly ‘nice’ people. There are great temptations to delay the moment of truth or avoid it altogether. The ‘nice’ still deep down hope that they might - while always smiling and agreeing - stay friends with everyone. Their distinctive sensitivity has often have been fostered by childhoods in which the consequences of being (Q6) honest and forthright were especially difficult. They might have had a parent who flew into a rage or threatened suicide whenever an (Q7) awkward idea was laid before them - perfect preparation for an adulthood in which there appears to be no option but to tell everyone what they want to hear.However, being truly nice involves something ‘nicer’ than constant agreement and emollience. It means signalling to others what one’s value system is and sticking by it, even at the occasional cost of (Q8) public opposition. It means taking on the burden of telling others where we stand and ruining their afternoon or month in order to save their long-term future and our own. It means accepting that there might be choices to be made between (Q9) loyalty and sincerity and effectiveness and bonhomie.Mature people have come to terms with the tragic need to acquire something even more important than (Q10) popularity: a character.(封面图片来源于摄图网,版权归摄图网所有)

练习 | 增值税

增值税What is VAT?刘立军 供稿TRANSCRIPTHi, I’m Alex. Wanna catch a movie? Now, I know what you’re thinking. I clicked to watch a video about value added tax, not movies. Well, taxes and movies have more in common than you might think. They both generate revenue. They can be really complicated, and some are just blockbusters. Like our old friend, Value Added Tax - also known as VAT or a goods and services tax. So how do value added taxes work? Let me explain with popcorn. Obviously.The corn starts out in a field with the farmer growing his crop. He sells it to a company that takes the corn and puts it in fancy packaging. Then, that company sells the packaged products to the cinema and ultimately to the customer.Now, let’s rewind and watch that again. And this time, let’s assume that the country where all this is taking place has a 10% value added tax. Here’s how that works. Our farmer sells his popcorn for $10, but the packaging company buying it, they actually pay him $11. So why the extra dollar? Because that’s the 10% VAT. That same thing happens again when the company sells the packaged popcorn to the cinema for a profit. So now the price is $15. But with the added 10% VAT, the cinema actually pays $16 and fifty cents. And then finally, the cinema sells the popcorn to the customer for $20. And that customer, once the VAT has been added, is paying $22.So far, so good. But here’s the added ingredient that advocates of VAT say makes the system really work. And that’s tax credit for businesses. The tax credit is just an amount that a business can subtract from the VAT it owes the government. VAT makes it so that while everyone on the supply chain pays their 10% in tax, they also get tax credits for whatever’s already been paid by those selling to them. So across the whole process, it’s a flat rate of 10%. In the end, only the consumers actually pay the VAT since they aren’t granted a credit.Oh, great, it’s starting! Let’s go!So the thing is, so the thing is... Let’s take this somewhere else.You may have noticed how popular that handsome actor was. Real star power. Well, that’s kind of like value added taxes. They’re one of the biggest sources of tax revenue in the world. More than 160 countries have a VAT. Why? Well, there’s less tax evasion. VATs are a built-in cost, so each business isn’t just collecting the tax themselves, so they’re motivated to report their taxes honestly to get those tax credits. And it’s important that they do. While VAT rates are different in each country, the average VAT raises around a third of a country’s tax revenue. So it’s an important source of funding for everything from improving our infrastructure, and countering climate change, to creating equality, and improving health and social safety nets.But just as with any movie, VATs have their critics. Some say that having a VAT is unfair to poorer people because they spend most of their income, so they face a higher burden. But a lot of those concerns can be answered by using the money from VAT to help the most vulnerable. Some argue that reducing the VAT rate on basic food could be a solution, but it ends up benefitting those who don’t need it and makes VAT collection more complex. That can be avoided by making sure that there’s a single universal VAT rate and using progressive income taxes and cash transfers to support poorer households.And that’s VAT. Cut! Feels like we could have gone for more of a Hollywood ending, right? That’s VAT.VOCABULARY1.revenue n. the money that a government receives from taxes or that an organization, etc. receives from its business 财政收入;税收收入。例如:a shortfall in tax revenue 税收收入不足2.blockbuster n. (informal) something very successful, especially a very successful book or film/movie 一鸣惊人的事物;(尤指)非常成功的书(或电影)。例如:a Hollywood blockbuster 一部好莱坞大片3. rewind v. to make a tape in a cassette player, etc. go backwards 倒带;倒片4. grant v. to agree to give sb. what they ask for, especially formal or legal permission to do sth.(尤指正式地或法律上)同意,准予,允许5. evasion n. the act of avoiding sb. or of avoiding sth. that you are supposed to do 躲避;规避;逃避;回避6. infrastructure n. the basic systems and services that are necessary for a country or an organization to run smoothly, for example buildings, transport and water and power supplies (国家或机构的)基础设施,基础建设7. vulnerable adj. weak and easily hurt physically or emotionally (身体上或感情上)脆弱的,易受……伤害的。例如:to be vulnerable to attack 易受攻击QUESTIONSRead the passage. Then listen to the news and fill in the blanks with the information (words, phrases or sentences) you hear.Hi, I’m Alex. Wanna catch a movie? Now, I know what you’re thinking. I clicked to watch a video about value added tax, not movies. Well, taxes and movies have more in common than you might think. They both generate (Q1) _____________. They can be really complicated, and some are just blockbusters. Like our old friend, Value Added Tax - also known as VATor a goods and services tax. So how do value added taxes work? Let me explain with (Q2) ______________. Obviously.The corn starts out in a field with the farmer growing his crop. He sells it to a company that takes the corn and puts it in fancy packaging. Then, that company sells the packaged products to the cinema and ultimately to the (Q3) ________________.Now, let’s rewind and watch that again. And this time, let’s assume that the country where all this is taking place has a 10% value added tax. Here’s how that works. Our farmer sells his popcorn for $10, but the packaging company buying it, they actually pay him $11. So why the extra dollar? Because that’s the 10% VAT. That same thing happens again when the company sells the packaged popcorn to the cinema for a (Q4) ______________. So now the price is $15. But with the added 10% VAT, the cinema actually pays $16 and fifty cents. And then finally, the cinema sells the popcorn to the customer for $20. And that customer, once the VAT has been added, is paying $22.So far, so good. But here’s the added ingredient that advocates of VAT say makes the system really work. And that’s (Q5) _____________ for businesses. The tax credit is just an amount that a business can subtract from the VAT it owes the government. VAT makes it so that while everyone on the supply chain pays their 10% in tax, they also get tax credits for whatever’s already been paid by those selling to them. So across the whole process, it’s a flat rate of 10%. In the end, only the consumers actually pay the VAT since they aren’t granted a credit.Oh, great, it’s starting! Let’s go!So the thing is, so the thing is... Let’s take this somewhere else.You may have noticed how popular that handsome actor was. Real star power. Well, that’s kind of like value added taxes. They’re one of the biggest sources of tax revenue in the world. More than 160 countries have a VAT. Why? Well, there’s less (Q6) ______________. VATs are a built-in cost, so each business isn’t just collecting the tax themselves, so they’re motivated to report their taxes honestly to get those tax credits. And it’s important that they do. While VAT rates are different in each country, the average VAT raises around a third of a country’s tax revenue. So it’s an important source of funding for everything from improving our (Q7) ________________, and countering climate change, to creating equality, and improving health and social safety nets.But just as with any movie, VATs have their critics. Some say that having a VAT is unfair to poorer people because they spend most of their income, so they face a higher burden. But a lot of those concerns can be answered by using the money from VAT to help the most (Q8) ___________. Some argue that reducing the VAT rate on (Q9) ___________ could be a solution, but it ends up benefitting those who don’t need it and makes VAT collection more (Q10) ______________. That can be avoided by making sure that there’s a single universal VAT rate and using progressive income taxes and cash transfers to support poorer households.And that’s VAT. Cut! Feels like we could have gone for more of a Hollywood ending, right? That’s VAT.KEYRead the passage. Then listen to the news and fill in the blanks with the information (words, phrases or sentences) you hear.Hi, I’m Alex. Wanna catch a movie? Now, I know what you’re thinking. I clicked to watch a video about value added tax, not movies. Well, taxes and movies have more in common than you might think. They both generate (Q1) revenue. They can be really complicated, and some are just blockbusters. Like our old friend, Value Added Tax - also known as VAT or a goods and services tax. So how do value added taxes work? Let me explain with (Q2) popcorn. Obviously.The corn starts out in a field with the farmer growing his crop. He sells it to a company that takes the corn and puts it in fancy packaging. Then, that company sells the packaged products to the cinema and ultimately to the (Q3) customer.Now, let’s rewind and watch that again. And this time, let’s assume that the country where all this is taking place has a 10% value added tax. Here’s how that works. Our farmer sells his popcorn for $10, but the packaging company buying it, they actually pay him $11. So why the extra dollar? Because that’s the 10% VAT. That same thing happens again when the company sells the packaged popcorn to the cinema for a (Q4) profit. So now the price is $15. But with the added 10% VAT, the cinema actually pays $16 and fifty cents. And then finally, the cinema sells the popcorn to the customer for $20. And that customer, once the VAT has been added, is paying $22.So far, so good. But here’s the added ingredient that advocates of VAT say makes the system really work. And that’s (Q5) tax credit for businesses. The tax credit is just an amount that a business can subtract from the VAT it owes the government. VAT makes it so that while everyone on the supply chain pays their 10% in tax, they also get tax credits for whatever’s already been paid by those selling to them. So across the whole process, it’s a flat rate of 10%. In the end, only the consumers actually pay the VAT since they aren’t granted a credit.Oh, great, it’s starting! Let’s go!So the thing is, so the thing is... Let’s take this somewhere else.You may have noticed how popular that handsome actor was. Real star power. Well, that’s kind of like value added taxes. They’re one of the biggest sources of tax revenue in the world. More than 160 countries have a VAT. Why? Well, there’s less (Q6) tax evasion. VATs are a built-in cost, so each business isn’t just collecting the tax themselves, so they’re motivated to report their taxes honestly to get those tax credits. And it’s important that they do. While VAT rates are different in each country, the average VAT raises around a third of a country’s tax revenue. So it’s an important source of funding for everything from improving our (Q7) infrastructure, and countering climate change, to creating equality, and improving health and social safety nets.But just as with any movie, VATs have their critics. Some say that having a VAT is unfair to poorer people because they spend most of their income, so they face a higher burden. But a lot of those concerns can be answered by using the money from VAT to help the most (Q8) vulnerable. Some argue that reducing the VAT rate on (Q9) basic food could be a solution, but it ends up benefitting those who don’t need it and makes VAT collection more (Q10) complex. That can be avoided by making sure that there’s a single universal VAT rate and using progressive income taxes and cash transfers to support poorer households.And that’s VAT. Cut! Feels like we could have gone for more of a Hollywood ending, right? That’s VAT.(封面图片来源于摄图网,版权归摄图网所有)

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