تدريب Shadowing: 0925.2 financial statements and ratios - تعلم التحدث بالإنجليزية عبر الفيديو
جارٍ إنشاء الدرس...
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Unit 2, Exercise 7 OK,
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Norma has asked me to go over some of the ratios I used in the report which I sent you last week.
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The first of these is on page 3, Working Capital.
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Everyone got it?
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Yep.
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OK.
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Working capital is quite simple.
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It's the current assets divided by the current liabilities.
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Any questions?
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Yes, well, what's it for?
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Well, it basically tells us whether we have enough short -term assets to cover our short -term debt.
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If we don't, we could be in trouble.
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Okay?
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Good.
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Next is return on assets.
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This is net income plus interest expense divided by total assets.
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Before you ask, it allows us to evaluate the way we use our assets.
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It can help us decide whether or not we should start a new project,
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for example, by comparing the return expected against the normal borrowing costs.
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Is that clear?
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I have a question.
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What's debt -asset ratio?
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I was just coming to that.
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It's the total assets divided by total liabilities.
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It tells us what proportion of the enterprise's assets are being financed through the use of debt.
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If this ratio is high in a market with increasing interest rates, creditors are going to get worried.
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The debt -asset ratio determines the funding leverage of the enterprise.
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Okay, if there are no questions, I'd like to move on to the next...
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Vocabulary and speaking notes for this lesson
This C1 speaking lesson is built on the video “0925.2 financial statements and ratios”. The speaker keeps coming back to these words: asset, ratio, debt, divided, total. This video has 28 sentences and 229 words to shadow. The speech runs for 1:40. The speaker talks at a steady 138 words per minute, a comfortable pace for shadowing. 86% of the words are among the 3,000 most common in English; the rest is worth studying before you start. 6 of its 28 sentences are questions, so it is good practice for question intonation and short answers.
Key vocabulary in this video
The 13 most advanced words in the video, with pronunciation and meaning:
| Word | Pronunciation | Meaning |
|---|---|---|
| asset noun | /ˈæsɛt/ | A thing or quality that has value, especially one that generates cash flows. |
| ratio noun | /ˈɹeɪ.ʃoʊ/ | A number representing a comparison between two named things. |
| divide verb | /dɪˈvaɪd/ | To split or separate (something) into two or more parts. |
| liability noun | /laɪəˈbɪlɪti/ | An obligation, debt or responsibility owed to someone. |
| compare verb | /kəmˈpɛɚ/ | To assess the similarities and differences between two or more things [“to compare X with Y”]. Having made the comparison of X with Y, one might have found it… |
| enterprise noun | /ˈɛntəˌpɹaɪz/ | A company, business, organization, or other purposeful endeavor. |
| expense noun | /ɪkˈspɛns/ | A spending or consuming, often a disbursement of funds. |
| proportion noun | /pɹəˈpɔɹʃən/ | A quantity of something that is part of the whole amount or number. |
| evaluate verb | /ɪˈvaljʊeɪt/ | To draw conclusions from examining; to assess; to appraise. |
| leverage noun | /ˈlɛv.(ə.)ɹɪd͡ʒ/ | A force compounded by means of a lever rotating around a pivot. |
| borrowing noun | /ˈbɔrəwɪŋ/ | An instance of something being borrowed. |
| creditor noun | /ˈkɹɛdɪtɚ/ | A person to whom a debt is owed. |
| norma noun | A norm. |
Phrasal verbs you will hear
| Word | Meaning |
|---|---|
| go over verb | To look at carefully; to scrutinize; to analyze. |
Pronunciation to watch
- The “sh” and “zh” sounds: ratio /ˈɹeɪ.ʃoʊ/, proportion /pɹəˈpɔɹʃən/
How to practise with this video
- Listen to the whole video once without speaking and note the words you do not know.
- Shadow it sentence by sentence at normal speed, repeating each one until your rhythm matches the speaker.
- Record yourself and compare with the original, paying attention to words like asset, ratio, divide.
ما هي تقنية التظليل الصوتي؟
التظليل الصوتي (Shadowing) تقنية تعلم لغة مدعومة علمياً، طُورت أصلاً لتدريب المترجمين الفوريين المحترفين. الطريقة بسيطة لكنها قوية: تستمع لصوت إنجليزي أصلي وتكرره فوراً بصوت عالٍ — كظل يتبع المتحدث بتأخير 1-2 ثانية. تُظهر الأبحاث تحسناً كبيراً في دقة النطق والتنغيم والإيقاع وربط الأصوات والاستماع والطلاقة.