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LET'S UNLOCK WORDS AND PHRASES 🔐
penalty
[ 'pen-l-tee ]
noun
There will be a penalty for late payment of bills.
calculate
[ 'kal-kyuh-leyt ]
verb
Erika should calculate how much the party will cost.
owe
[ oh ]
verb
I'll repay the money I owe them next week.
refund
[ ree-fuhnd ]
noun/verb
They'll only give you a refund if you've got the receipt.
joint
[ joint ]
adjective
We opened a joint bank account five years ago.
LET'S READ! 📖
Direction: Read the conversations and see how the new words are used.
Dialogue 1
Employee 1
Employee 2
We need to file the forms by the beginning of next week.
Employee 1
I'll have Jack start to prepare them right away.
QUESTION:
1. When do they need to file the forms?
Dialogue 2
Mike
Who files the taxes in your family?
Anna
Oh, my spouse always does them, although I would prefer to.
Mike
Well don't give up. Maybe one year he will let you do them.
QUESTION:
1. Does employee 2 want to file the taxes?
LET'S UNDERSTAND! 📚
Word Families
| Part of Speech | Word | Example | |
| verb | calculate | The young man tries to calculate his expenses every month. |
|
| noun | calculation | The calculation is no more difficult than high school math. |
|
| noun | calculator | In order to avoid making addition and subtraction errors, I suggest you use a calculator. |
|
| verb | owe | I owe you $60. Don't let me forget to pay you back! |
|
| noun | owner | The owner of the firm is also my neighbor |
|
| gerund | owing | Owing to his financial institution, we do not want to do business with him. |
|
| verb | penalize | The government will penalize taxpayers who try to evade paying their fair share of taxes. |
|
| noun | penalty | For every dollar you owe in overdue taxes, a 10 percent penalty is imposed. |
|
| adjective | penal | Tax evasion is a penal offense. |
|
| verb | prepare | Most people wait until the last minute to prepare their tax returns. |
|
| noun | preparation | If you are organized, income tax preparation takes only a few hours. |
|
| adjective | preparatory | The preparatory work for doing my taxes is more time-consuming than filling out the forms. |
|
| verb | refund | The vacation was canceled so the travel agency had to refund everybody the price of the tickets. |
|
| noun | refund | Ask for a refund if the goods are faulty. |
|
| adjective | refundable | Tickets are not refundable. |
|
- NOTES
-
-
Words which end with -ble, -ory, are adjectives.
-
Words which end with -ner, -tion, are nouns.
-
LET'S PRACTICE! 📄
Part I
Direction: Complete the table with the correct word form.
| Verb | Noun | Adjective |
|---|---|---|
| penalized | ||
| calculate | ||
| owe | ||
| prepare | ||
| refund |
Part II
Direction: Read the following and write the appropriate form of the word in the blank.
Short Talk
- deadline
- fill out
- filled
- joint
- prepare
Every year, my wife gathers all of our pay stubs and expense reports a (1) to fill out our tax forms. She tries to finish them in March, well before the April 15th (2). It's a time-consuming process. There are receipts to find, records to organize, and forms to (3). When we first got married, we (4) separate returns. But now she marks me as her spouse and files the (5) return. It saves us money and saves me time!
LET'S RECAP! 📝
1. Which new words/phrases were easiest to remember? Give three.
どの語句/文が覚えやすかったですか？３つ挙げてください。
2. Which words/phrases were you having a hard time to speak/understand? Give three.
どの語句/文が話したり理解するのに難しかったですか？３つ挙げてください。
penalty
[ 'pen-l-tee ]
noun
There will be a penalty for late payment of bills.
calculate
[ 'kal-kyuh-leyt ]
verb
Erika should calculate how much the party will cost.
owe
[ oh ]
verb
I'll repay the money I owe them next week.
refund
[ ree-fuhnd ]
noun/verb
They'll only give you a refund if you've got the receipt.
joint
[ joint ]
adjective
We opened a joint bank account five years ago.
Thanks for the information on the project. When is the deadline?