中英文稿：
Asset - 資產
The company's assets include both its tangible property and intangible patents.
(公司的資產包括有形財產和無形專利。)
We are currently assessing our assets to ensure they are being utilized to their full potential.
(我們目前正在評估資產，以確保它們發揮了全部效用。)

Liabilities - 負債
The company's liabilities have increased due to the recent expansion.
(由於最近的擴張，公司的負債增加了。)
It's important to maintain a healthy ratio of assets to liabilities to ensure financial stability.
(維持資產與負債的健康比例以確保財務穩定是非常重要的。)
*補充：Liability另一常見義指必須承擔的責任義務（尤指法律方面）。例如liability for damages(賠償責任)

Liquidity - 流動性
Maintaining high liquidity is important to cover unexpected expenses or investments.
(維持高流動性對於支付意外支出或投資非常重要。)
The company's liquidity ratio is above the industry average, indicating strong financial health.
(公司的流動性比率高於行業平均水準，表明財務狀況強健。)

Balance sheet - 資產負債表
The balance sheet at the end of this fiscal year showed a significant improvement in net assets.
(本會計年度末的資產負債表顯示淨資產有顯著改善。)
Analysts often look at the balance sheet to determine the company's financial leverage.
(分析師經常查看資產負債表來確定公司的財務槓桿。)

Mortgage - 抵押貸款
The company decided to secure a mortgage for the new property to leverage its cash flow.
(公司決定為新財產獲取一筆抵押貸款，以利用其現金流。)
Mortgage rates have a direct impact on our monthly payments for the office building.
(抵押貸款利率對我們辦公大樓的月付款有直接影響。)

Budget - 預算
The annual budget has been allocated with a focus on marketing and research and development.
(年度預算已經分配，重點放在市場行銷和研發上。)
We need to adjust the budget to reflect the unexpected rise in raw material costs.
(我們需要調整預算以反映原材料成本的意外上升。)

Investment - 投資
The company is looking for investment opportunities with a high rate of return.
(公司正在尋找高回報率的投資機會。)
We need to diversify our investments to minimize risk.
(我們需要多元化投資以最小化風險。)

Interest rate - 利率
The central bank's decision to raise interest rates will affect our loan repayment plans.
(中央銀行決定提高利率將影響我們的貸款還款計劃。)
Interest rates fluctuate and can significantly impact the company's borrowing costs.
(利率波動下，利率可以顯著影響公司的借貸成本。)
*補充：and連接兩個主詞相同的句子（Interest rates），所以在文法上省去了and後句子的主詞。

Auditing - 審計
The external auditing firm will confirm the accuracy of our financial statements.
(外部審計公司將確認我們財務報表的準確性。)
Auditing is a critical process to ensure our accounts are transparent and comply with regulations.
(審計是確保我們的帳目透明並符合規定的關鍵過程。)

Powered by Firstory Hosting

你也喜歡香味帶來的療癒感嗎？

每天10分鐘，從香氣開啟你的質感生活。

《我是香氛控》陪你聊香水、精油與生活香氛，

帶你一起打造專屬的嗅覺儀式感。

https://fstry.pse.is/7s347a

—— 以上為 Firstory Podcast 廣告 ——

中英文稿：
Revenue - 收入
Our company's revenue has doubled since the launch of the new product line.
(自從新產品線推出後，我們公司的收入翻倍了。)
We need to devise strategies to boost revenue in the next quarter.
(我們需要制定策略，在下一季度提高收入。)

Expense - 費用
We are reviewing our monthly expenses to identify possible cost-cutting measures.
(我們正在審查每月的費用，以找出可能的削減成本措施。)
The finance department has reported a significant rise in travel expenses this year.
(財務部門報告今年的旅行費用顯著上升。)

Profit - 利潤
Our net profit margin has shown a consistent improvement over the last three years.
(過去三年我們的淨利率顯示出持續的改善。)
*補充：margin在此非指邊緣，而是財務上的利潤率。財報中的三率指的是毛利率（Gross Profit Margin）、營業利益率（Operating Profit Margin）與淨利率（Net profit margin）
The primary goal of the business is to maximize profit while maintaining quality.
(企業的主要目標是在保持品質的同時最大化利潤。)

Overhead - 經常性開支
We need to reduce our overhead to remain competitive in the market.
(我們需要減少經常性開支以保持市場競爭力。)
The new remote working policy has helped in cutting down the overhead costs significantly.
(新的遠距工作政策幫助大幅降低了經常性開支。)
*補充：Overhead另一常見義是指頭頂上的，例如先前單集（S2E1必考主題單字：機場搭機）就介紹過「Overhead compartment」（頭頂行李艙）這個單詞。

Capital expenditure - 資本支出
The board has approved a capital expenditure of $2 million for the new manufacturing plant.
(董事會已批准200萬美元的資本支出用於新的製造廠。)
Capital expenditures on technology upgrades are essential for our long-term growth.
(技術升級的資本支出對我們的長期增長至關重要。)

Depreciation - 折舊
The depreciation of equipment over five years will affect our financial statements.
(五年以上設備的折舊將影響我們的財報。)
We use straight-line depreciation for all our fixed assets to simplify our accounting process.
(我們對所有固定資產使用直線折舊法來簡化會計流程。)

Income statement - 損益表
The income statement for this quarter shows a 20% increase in net income.
(本季度的損益表顯示淨收入增加了20%。)
Analyzing the income statement can provide insights into the company's operating performance.
(分析損益表可以提供公司營運績效的洞察。)

Cash flow - 現金流量
Positive cash flow is crucial for the company to meet its short-term liabilities.
(正現金流對公司履行短期負債清償至關重要。)
The cash flow statement is a useful tool for assessing the liquidity of a business.
(現金流量表是評估企業資金流動性的有用工具。)


節目對您的單字學習有擴展，請給我們五星支持。感謝您！
#TOEIC #多益單字

Powered by Firstory Hosting

【中英文稿】
"Hello, everyone. This is an important office announcement. Our annual office picnic is scheduled for next Friday. We have made some changes to the original plan. Due to the weather forecast predicting rain, we have decided to move the picnic indoors to our company's cafeteria. The timing will remain the same, starting at 12:00 PM and ending at 3:00 PM.
In light of this change, we kindly request all employees to bring their own lunches, as the catering services initially planned for the outdoor event will no longer be available. Additionally, we encourage everyone to bring their favorite indoor games or board games to make the event enjoyable.
For those who have dietary restrictions, please contact the HR department in advance so we can make arrangements accordingly. We hope to see all of you there for a day of fun and team-building.
Thank you."

「各位好，這是一份辦公室重要公告。我們的年度野餐預定在下週五舉行。並對原本計劃做出了一些變更。由於天氣預報預測將會下雨，我們決定將野餐地點改為公司的餐廳。時間維持不變，從中午12:00開始，到下午3:00結束。
鑒於這一變更，我們請所有員工自行攜帶午餐，原訂用於戶外活動的餐飲服務將不再提供。此外，我們鼓勵每個人攜帶各自喜歡的室內遊戲或桌遊，以使活動更加愉快。
飲食上有不能吃什麼等限制的同仁，請提前與人力資源部聯繫，以便我們做出相應的安排。我們希望所有人都能參加這個有趣的團隊活動。
謝謝。」

【題目解析】
Question 1:
Why has the location of the office picnic been changed?
A) The company cafeteria is under renovation.
B) The employees requested an indoor location.
C) Rain is expected according to the weather forecast.
答案：C. 第一小段提及因天氣預報有望下雨，所以變更公司野餐地點。

Question 2:
What time will the office picnic start and end?
A) 10:00 AM - 1:00 PM
B) 11:30 AM - 2:30 PM
C) 12:00 PM - 3:00 PM
答案：C.

Question 3:
What should employees bring to the indoor office picnic?
A) Their favorite outdoor games
B) Their own lunches
C) Dietary restrictions
答案：B. 由於原訂戶外會提供的餐點改至室內後不再提供，因此公司請員工自備午餐。

Powered by Firstory Hosting

掌握台灣與國際間時事的脈動

累積出實用的，股票期貨選擇權，操盤技巧

每天多學一點，生活好一點

邀請你加入股票王的訂閱方案

每天盤前盤中，了解最新類股輪動與飆股變化

讓你不知不覺，邁向財富自由的道路

https://fstry.pse.is/7rqmjn

—— 以上為 Firstory Podcast 廣告 ——

中英文稿：
Announcement - 公告
The company's latest announcement regarding the new dress code policy will be posted on the bulletin board.
(公司關於新穿著的最新公告將張貼在公告板上。)
Please stay tuned for an important announcement on our upcoming office relocation in the next notification.
(請關注我們即將發出的通知，關於即將到來辦公室搬遷的重要公告。)

Bulletin - 公告板
All employees are encouraged to check the bulletin board regularly for updates on company events and news.
(鼓勵所有員工定期查看公告板，以瞭解公司活動和新聞的最新資訊。)
The safety guidelines have been posted on the bulletin board near the entrance for your reference.
(安全指南已張貼在入口附近的公告板上，供您參考。)

Notification - 通知
A notification regarding the upcoming mandatory training session has been sent to your email.
(有關即將來臨的強制性培訓課程的通知已發送到您的電子郵件中。)
Please make sure to enable push notifications on the company app to stay updated with the latest announcements.
(請確保在公司應用程式上啟用推送通知，以獲取最新公告的更新資訊。)

Mandatory - 強制性的
Attendance at the monthly safety meeting is mandatory for all employees to ensure a secure work environment.
(所有員工必須強制參加每月的安全會議，以確保安全的工作環境。)
Wearing the provided safety equipment is mandatory when entering the facility's restricted areas.
(進入設施的限制區時，必須強制穿戴提供的安全設備。)

Facility - 設施
The company's facilities are essential to its success.
(公司的設施對其成功至關重要。)
Our office facility offers state-of-the-art technology and comfortable workspaces to enhance productivity.
(我們的辦公設施提供最先進的技術和舒適的工作空間，以提高生產力。)
*補充：state-of-the-art意指「最先進的」，該詞最早使用於工程領域的論文，因此art在這裡指的不是藝術，而是工程的技術水準。

Conference room - 會議室
Please reserve the conference room for meetings through the online booking system to ensure availability.
(為確保可用性，請通過線上預訂系統預訂會議室用於會議。)
The conference room is equipped with audio-visual equipment for effective presentations during important meetings.
(會議室配備有視聽設備，以在重要會議期間進行有效的演示。)

Workshop - 工作坊
The marketing department will be hosting a workshop on digital marketing strategies next week.
(行銷部門將在下週舉辦關於數位行銷策略的工作坊。)
Don't forget to sign up for the leadership workshop to enhance your management skills.
(別忘了報名參加領導力工作坊，以提升您的管理技巧。)

Emergency - 緊急情況
In case of an emergency, please follow the evacuation procedures outlined in the office's emergency response plan.
(在緊急情況下，請按照辦公室緊急應對計畫中的疏散程序進行。)
An emergency contact list is posted in each department for quick access in urgent situations.
(每個部門都張貼有緊急聯絡名單，以便在緊急情況下快速查閱。)

Powered by Firstory Hosting

當金曲歌后徐佳瑩發現在 Uber Eats 上（應該）都點得到，居然狂點一波！

雖然點不到白馬和失落沙洲，但香水、辣椒或其他吃的用的都點得到～

快上 Uber Eats 想要的都點點看 ⮕ https://fstry.pse.is/7nlfac

—— 以上為 KKBOX 與 Firstory Podcast 廣告 ——

中英文稿：
Director - 處長（亦可指董事會之董事或電影導演）
The director of the company's board made strategic decisions to steer the organization's future.
(公司董事會的董事制定戰略決策，引領組織的未來。)
As a film director, she was responsible for overseeing every aspect of the movie production.
(作為一名電影導演，她負責監督電影製作的各個方面。)

Secretary - 秘書
The secretary efficiently managed the CEO's schedule and coordinated important meetings.
(秘書高效地管理了執行長的日程表，並協調了重要會議。)
Being a secretary requires strong organizational skills and the ability to handle administrative tasks.
(成為一名秘書需要強大的組織能力和處理行政任務的能力。)

Receptionist - 接待員
The receptionist warmly greeted visitors and directed them to the appropriate offices.
(接待員熱情地迎接訪客，並引導他們前往相應的辦公室。)
A friendly and welcoming receptionist creates a positive first impression of the company.
(一位友好和熱情的接待員為公司創造了正向的第一印象。)

Executive - 高階主管（例如CEO的全稱是Chief Executive Officer）
The executive team formulated a strategic plan to expand the company's market share.
(主管團隊制定了擴大公司市場份額的戰略計劃。)
Executives are responsible for setting the company's goals and ensuring they are achieved.
(高階主管負責設定公司的目標，並確保實現這些目標。)

Supervisor - 組長（監督者，中低階主管）
The supervisor provided clear instructions to the team to ensure the project's success.
(組長向團隊提供明確的指示，以確保項目的成功。)
As a supervisor, her role includes overseeing daily operations and offering guidance to subordinates.
(作為一名監督者，她的角色包括監督日常運營並為下屬提供指導。)

Specialist - 專家（亦指公司專員）
The cybersecurity specialist identified vulnerabilities in the company's network and recommended security enhancements.
(這位網絡安全專家識別了公司網絡中的漏洞，並建議增強安全措施。)
Specialists in environmental conservation work tirelessly to protect endangered species and preserve natural habitats.
(環境保護專家不懈努力保護瀕臨滅絕的物種並保存自然棲息地。)

Sales Representative - 業務銷售代表
The sales representative met with potential clients to present the company's products and services.
(銷售代表與潛在客戶會面，介紹公司的產品和服務。)
Sales representatives often attend trade shows and conferences to generate leads and expand their client base.
(銷售代表通常參加貿易展覽和會議，以帶來潛在客戶並擴大客戶基礎。)

Assistant - 助理:
The executive's assistant efficiently managed his calendar and handled administrative tasks.
(主管的助理高效地管理了他的日程表並處理了行政任務。)
As an assistant, her responsibilities include organizing meetings, managing correspondence, and supporting her supervisor.
(作為一名助理，她的職責包括組織會議，管理信函，並支援她的主管。)

Powered by Firstory Hosting

你不理財，財不理你！想學理財，玉山罩你！

玉山銀行全新Podcast節目《玉山學堂》
帶你深入淺出掌握每週市場脈動！

還有知名主持人蔡尚樺領銜的跨世代對談，
從不同的角度打好理財基本功！

現在就點擊連結收聽
👉 https://fstry.pse.is/7nwbbe

—— 以上為 FMTaiwan 與 Firstory Podcast 廣告 ——

中英文稿：
Programmer - 程式設計師
The programmer developed a complex software application that streamlined our business processes.
(這位程式設計師開發了一個複雜的軟體應用程序，簡化了我們的業務流程。)
In today's digital age, skilled programmers are in high demand across various industries.
(在當今數位時代，各行各業都對技能熟練的程式設計師有很高的需求。)

Accountant - 會計師
The accountant reviewed the company's financial statements to ensure accuracy.
(會計師審查了公司的財務報表以確保準確性。)
As an accountant, her job involves managing payroll and tax compliance.
(作為一名會計師，她的工作包括管理薪資和稅務合規性。)

Architect - 建築師
The architect designed a stunning modern building that has won several awards.
(建築師設計了一座令人驚嘆的現代建築，已經獲得了多個獎項。)
He works as an architect for a renowned architectural firm in New York City.
(他在紐約市一家著名的建築公司擔任建築師。)

Consultant - 顧問
The management consultant provided valuable advice on improving the company's efficiency.
(管理顧問提供了有價值的建議，改善了公司的效率。)
As a marketing consultant, she helps businesses develop effective branding strategies.
(作為一名市場顧問，她幫助企業制定有效的品牌策略。)

Technician - 技術員
The technician repaired the malfunctioning equipment in the factory, minimizing downtime.
(技術員修復了工廠中故障的設備，最大程度地減少了停工時間。)
Technicians receive specialized training to maintain and troubleshoot complex machinery.
(技術員接受專門的培訓，以維護和排除複雜的機械問題。)

Graphic designer - 平面設計師
The graphic designer created a visually appealing brochure for the new product launch.
(平面設計師為新產品上市製作了一本視覺吸引人的宣傳手冊。)
Graphic designers use software like Adobe Illustrator to create digital illustrations.
(平面設計師使用軟體，如Adobe Illustrator，創建數位插圖。)

Journalist - 記者
The journalist interviewed key witnesses to gather information for the news article.
(記者採訪了關鍵的證人，以收集新聞文章的信息。)
Good journalists strive for accuracy and objectivity in their reporting.
(優秀的記者努力在報導中保持準確性和客觀性。)

Chef - 主廚
The chef prepared a delectable five-course meal for the restaurant's anniversary celebration.
(主廚為餐廳的週年慶準備了美味的五道菜晚餐。)
Becoming a renowned chef often requires years of culinary training and experience.
(成為一名著名的主廚通常需要多年的烹飪培訓和經驗。)

Powered by Firstory Hosting

【中英文稿】
Coach：Hey there! How can I assist you with your fitness goals today?
Student：Hi! I'm looking to create a workout plan and make some progress. I want to build muscle, improve my endurance, and flexibility.
教練：你好！我今天能如何協助你實現健身目標？
學員：嗨！我想制定一個運動計劃，並取得一些進展。我想增肌，提高耐力和柔韌度。

Coach：Great! Let's start by discussing your fitness background. How long have you been exercising regularly?
Student：I've been doing some basic workouts for a while, but I'm looking for a more structured plan now.
教練：太好了！我們首先討論一下你的運動背景。你已經定期運動多久了？
學員：我已經做了一段時間的基礎運動，現在我想要更有結構的計劃。

Coach：Got it. We'll begin with a phased approach. We'll focus on strength training three times a week, targeting different muscle groups each time to ensure balanced development. Additionally, I recommend incorporating cardio exercises, like running or swimming, twice a week to boost your endurance.
Student：That sounds good. What about nutrition?
教練：明白了。我們將以分階段的方式開始。我們每週將重點放在力量訓練上，每次針對不同的肌肉群，以確保均衡發展。此外，我建議每週兩次進行有氧運動，如跑步或游泳，以提高你的耐力。
學員：聽起來不錯。飲食方面呢？

Coach：Nutrition is crucial. You'll need to ensure you're getting enough protein daily to support muscle repair and growth. Also, incorporate plenty of fruits and vegetables into your diet while avoiding excessive processed foods and sugar. I can help you create a personalized nutrition plan.
Student：And what about rest?
教練：營養至關重要。你需要確保每天攝取足夠的蛋白質，以支持肌肉修復和生長。此外，要在飲食中包括大量水果和蔬菜，同時避免過多的加工食品和糖。我可以幫助您製定一個個性化的營養計劃。
學生：那休息呢？

Coach：Rest is equally important. Your muscles need time to recover and grow. I suggest at least 1-2 days of complete rest each week and prioritize getting enough sleep to aid in recovery.
Student：Sounds good. I'll do my best to stick to the plan. Thanks for your guidance!
Coach：You're welcome! We'll work together to achieve your goals. If you have any questions or need adjustments along the way, feel free to let me know. We'll regularly assess your progress and make necessary plan adjustments to ensure you reach your goals.
教練：休息同樣重要。你的肌肉需要時間恢復和生長。我建議每週至少休息1-2天，並優先確保充足的睡眠，以幫助身體恢復。
學員：聽起來不錯。我會盡力遵循計劃的。謝謝你的指導！
教練：不客氣！我們將一起努力，如果你有任何問題或需要調整，隨時告訴我。我們將定期評估你的進展，並進行必要的計劃調整，以確保你達到目標。

Powered by Firstory Hosting

桃園兒童藝術節6/21-7/13閃亮登場✨

最精彩的主題活動7/5-7/6在桃園陽光劇場，7/12-7/13在龍潭運動公園，精彩表演不停歇，還有多元好玩的藝術市集，邀請大小朋友一起出發，探索夢想星球！

活動資訊請上活動官網查詢👉 https://fstry.pse.is/7ruzmd

——以上廣告由 Firstory 與【月城南廣告】共同執行——

【中英文稿】
Form (姿勢)
Proper form is crucial when lifting weights to avoid injury and maximize muscle engagement.
(在舉重時，正確的姿勢至關重要，可以避免受傷並最大程度地刺激肌肉。)
The fitness trainer emphasized the importance of maintaining good form during every exercise.
(健身教練強調了在每個運動中保持良好姿勢的重要性。)

Repetition (重複)
To build muscle strength, it's necessary to do a high number of repetitions with moderate weights.
(為了增加肌肉力量，需要使用中等重量進行大量重複動作。)
He completed ten repetitions of bicep curls before moving on to the next exercise.
(他完成了十次二頭肌彎舉的重複動作，然後進行下一個運動。)

Dumbbell (啞鈴)
I prefer using dumbbells for arm exercises because they offer a wide range of motion.
(我喜歡使用啞鈴進行手臂運動，因為它們提供了廣泛的運動範圍。)
The gym has a variety of dumbbells in different sizes to accommodate users of all fitness levels.
(健身房提供各種不同大小的啞鈴，以適應所有健身水平的使用者。)

Resistance (抵抗/阻力)
Resistance bands are an excellent tool for adding resistance to bodyweight exercises.
(彈力帶是為身體重量運動增加阻抗力的優秀工具。)
Increasing the resistance on the rowing machine can make your cardio workout more challenging.
(增加划船機的阻力可以使有氧運動更具挑戰性。)

Bench press (臥推)
The bench press is a popular exercise for strengthening the chest and triceps.
(臥推是一種流行的運動，可以強化胸部和三頭肌。)
He set a new personal record in the bench press, lifting 20 pounds more than his previous best.
(他在臥推中創下了新的個人紀錄，比之前最好的成績多舉重20磅。)

Squat (深蹲)
Squats are effective for building leg strength and improving overall lower body endurance.
(深蹲對於增加腿部力量和提高下半身的耐力非常有效。)
Make sure to maintain proper form while doing squats to prevent knee injuries.
(在做深蹲時，請確保保持正確的姿勢，以防止膝蓋受傷。)

Spotter (輔助者)
When lifting heavy weights, it's essential to have a spotter to assist and ensure safety.
(在舉重重物時，有一個輔助者協助並確保安全是至關重要的。)
The spotter stepped in immediately when the lifter struggled to complete the final repetition.
(當舉重者在完成最後一個重複動作時遇到困難時，輔助者立即介入。)

Body composition (身體組成)
Understanding your body composition can help you set realistic fitness goals.
(了解你的體組成可以幫助你設定現實的健身目標。)
She wanted to improve her body composition by reducing body fat and increasing muscle mass.
(她想通過減少體脂肪並增加肌肉質量來改善她的體組成。)

【進階解析】
Form這個單字看似簡單，但有不同的意義與詞性用法，實際上並不簡單。
1.這個單字的核心意義是「形式、形態」，作名詞使用時通常指的是物體外觀形狀。例如：
"The vase has an interesting form"（這個花瓶有著有趣的形狀）
"Water can exist in three forms: liquid, solid, and gas"（水有三態：液體、固體和氣體）
2.Form做名詞「表格」解也是個相當常見的用法（可與核心意義「形式」做聯想，表格是種既定的格式形式）。例如，"Please fill out this form with your personal information"（請填寫這張表格，填入您的個人資訊）。
3.人物的「運動姿態、體能狀態」是另一種從形式(形態)衍伸而來的用法。例如："She's in great form"（她的狀態很好）
4.除了以上的名詞用法，Form作為動詞，意為建立或形成。例如，"They will form a new committee to address the issue"（他們將組建一個新委員會來處理這個問題）。
以上解析，希望讓您對Form這個單字有更深入的認識。

Powered by Firstory Hosting

(中英文稿)
Recreation (消遣娛樂):
Many people enjoy going to the park for recreation on weekends.
(許多人喜歡週末到公園娛樂。)
Board games are a popular choice for indoor recreation during the winter months.
(在冬季，桌遊是室內娛樂的熱門選擇。)
 
Leisure (休閒):
He values his leisure time and spends it hiking in the mountains.
(他珍惜自己的休閒時間，並用來在山上遠足。)
Reading a good book is my favorite way to relax during leisure hours.
(閱讀一本好書是我在休閒時間最喜歡的方式。)
 
Stamina (精力):
Regular exercise can help improve your stamina and overall fitness.
(定期運動有助於提高你的精力和整體健康。)
She displayed incredible stamina during the marathon, finishing strong despite the heat.
(她在馬拉松比賽中展現了令人難以置信的精力，在炎熱的天氣下堅持到最後。)
 
Aerobic (有氧的):
Aerobic exercises like jogging and swimming are excellent for cardiovascular health.
(像慢跑和游泳這樣的有氧運動對心血管健康非常有益。)
Joining an aerobic dance class can be a fun way to stay fit and active.
(參加有氧舞蹈班可以是保持健康和活躍的有趣方式。)
 
Competition (競賽):
The basketball competition at the local gym is fierce, with many talented players.
(當地體育館的籃球比賽非常激烈，有很多有才華的球員。)
She thrives on competition and always gives her best in every game.
(她樂於參加競爭，總是在每場比賽中全力以赴。)
 
Referee (裁判):
The referee made a fair decision in the soccer match, ensuring a fair game.
(裁判在足球比賽中作出公平的決定，確保了公平競賽。)
It's essential for a referee to remain impartial and enforce the rules of the sport.
(裁判保持公正並執行運動規則是至關重要的。)
 
Skiing (滑雪):
Skiing in the Swiss Alps is a dream come true for winter sports enthusiasts.
(在瑞士阿爾卑斯山滑雪是冬季運動愛好者的夢想。)
We plan to go skiing next weekend to enjoy the fresh mountain air and snow-covered slopes.
(我們計劃下週去滑雪，享受新鮮的山間空氣和被雪覆蓋的斜坡。)
 
Stretching (伸展):
Stretching before and after a workout can prevent muscle injuries and improve flexibility.
(在運動前後伸展可以防止肌肉受傷並提高靈活性。)
Yoga incorporates a lot of stretching exercises that help relax the body and mind.
(瑜伽包括許多伸展運動，有助於放鬆身體和心靈。)

Powered by Firstory Hosting

✨富國島，這樣慢慢的就很好！

✈️星宇航空直飛富國島x最美JW萬豪酒店，

🏆品冠旅遊輕戀越南 金質旅遊獎肯定

▶️旅行即是犒賞自己的最佳方式👉 https://fstry.pse.is/7r6zya

—— 以上為播客煮與 Firstory Podcast 廣告 ——

【中英文稿】
1.詢問價格
A: How much is the laptop over there?
B: That laptop is priced at $800.
那台筆記型電腦多少錢？
那台筆記型電腦售價800美元。
A: Excuse me, what's the cost of these earrings?
B: Those earrings are $50 each.
請問這些耳環多少錢？
那些耳環每對50美元。

2.詢問尺寸
A: What sizes are available for this dress?
B: This dress comes in sizes from XS to XL.
這件裙子有哪些尺寸？
這件裙子有XS到XL的尺寸。
A: Can you tell me the available shoe sizes for these sneakers?
B: We have them in sizes 6 to 11.
能告訴我這雙運動鞋的現有尺寸嗎？
我們有6號到11號的尺寸。

3.詢問折扣
A: Are there any discounts on these jackets?
B: Yes, they're currently 30% off.
這些外套有打折嗎？
是的，目前是九折。
A: Is there a sale on these jeans?
B: Unfortunately, there's no sale on these jeans at the moment.
這些牛仔褲有特價優惠嗎？
很抱歉，目前這些牛仔褲沒有特價優惠。

4.詢問退換貨
A: What's your store's policy on returns?
B: You can return items within 30 days with the original receipt.
你們店的退貨政策是什麼？
你可以在30天內出示原始收據退貨。
A: If I want to exchange this shirt, what's the procedure?
B: You can exchange items within 15 days as long as they're unused and with tags attached.
如果我想換這件襯衫，程序是什麼？
只要在15天內未使用並附有吊牌，你可以進行換貨。

5.付款方式
A: Do you accept mobile payments in your store?
B: Yes, we accept payments through mobile wallets like Apple Pay and Google Pay.
你們店接受行動支付嗎？
是的，我們接受蘋果支付和Google支付等行動錢包支付。
A: Can I pay for this with a debit card?
B: Certainly, we accept both credit and debit cards.
我可以用簽賬金融卡支付嗎？
當然，我們接受信用卡和簽賬金融卡。

6.詢問營業時間
A: What time do you open tomorrow?
B: We open at 10 AM tomorrow.
明天你們幾點開門營業？
明天我們上午10點開門。
A: When do you close on weekends?
B: On weekends, we close at 7 PM.
週末你們幾點關門？
週末我們晚上7點關門。

7.詢問商品特性
A: Could you tell me more about the features of this camera?
B: Of course, it has a high-resolution sensor and built-in image stabilization.
你能告訴我更多關於這台相機的特點嗎？
當然，它配備了高分辨率感應器和內建影像穩定功能。
A: What are the main features of this smartphone?
B: This smartphone has a dual-camera system, a large AMOLED display, and facial recognition.
這款智慧手機的主要特點是什麼？
這款智慧手機擁有雙攝像頭系統、大型AMOLED顯示屏和臉部識別。

8.購物建議
A: I'm looking for a gift for my mom. Any suggestions?
B: How about a luxurious perfume or a cozy cashmere scarf?
我正在找禮物給我媽媽。有什麼建議嗎？
你可以考慮一款奢華的香水或一條舒適的羊絨圍巾。
A: What would be a suitable present for a colleague?
B: You might consider a stylish pen set or a personalized desk organizer.
給同事選什麼禮物比較適合？
你可以考慮一套時尚的筆組或個性化的桌上收納組。

9.詢問存貨狀況
A: Do you have the new book by Darren in stock?
B: Yes, we currently have that book available.
你們有達倫的新書嗎？
是的，我們目前有這本書的庫存。
A: Are these headphones still in stock?
B: I'm sorry, those headphones are currently sold out.
這些耳機還有貨嗎？
很抱歉，這些耳機目前已售罄。

10.確認購買
A: I'd like to purchase this vase, please.
B: Certainly, I'll ring it up for you. That'll be $25.
我想買這個花瓶。
當然，我會為您結帳。總共是25美元。
A: Can I buy this necklace?
B: Of course, I'll calculate the total for you. It's $150.
我可以買這條項鍊嗎？
當然，我會為您計算總價。總共是150美元。

Powered by Firstory Hosting