تدريب Shadowing: Business English Vocabulary for ESL - Accounting Vocabulary 1 - تعلم التحدث بالإنجليزية مع YouTube
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You're watching Video Vocab by BusinessEnglishPod.com Today we're looking at business vocabulary related to accounting.
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You're watching Video Vocab by BusinessEnglishPod.com Today we're looking at business vocabulary related to accounting.
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First, we'll hear a short article introducing the topic.
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Then we'll go over each word in detail with some example sentences to show you how you can use the words.
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At the end of the video,
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you'll have a chance to review and practice your new vocabulary.
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Managers and investors depend on accountants to provide them with objective,
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reliable information about the financial condition of the companies they deal with.
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For this reason, the accounting profession is crucial to the operation of businesses in all sectors.
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The basic principles of keeping a company's accounts are very simple.
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All flows of funds in and out of the company need to be recorded,
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with clear tracking of debits and credits.
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This recording of transactions is known as bookkeeping,
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since it involves preparing books or,
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more likely, computer records with financial information about the company.
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These bookkeeping records are known as the company's ledger.
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At regular intervals, for example,
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every month or every quarter,
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the books must be examined to ensure that they balance correctly.
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Now we'll go through each word in detail with some example sentences to show you how the vocabulary can be used.
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Accounting Accounting is the practice of collecting detailed records on a company's business activities and presenting them in a clear,
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simplified form that the company's management and outsiders can easily understand.
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The school's accounting program has expanded in recent years as more students have pursued this career.
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Accountant.
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Accounts.
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Accountants are responsible for this task,
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and a company's business records are known as accounts.
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Our accountant recommended we improve our billing system for overseas clients.
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After checking the accounts for the past six months,
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we have concluded that this company is bankrupt.
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Two technical terms in accounting are among the most common collocations for this word,
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accounts payable and accounts receivable.
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Accounts payable are bills or expenses that a company owes but is not yet paid.
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Accounts receivable are payments that a company is owed but is not yet received.
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debit debit a debit is a cost
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or charge paid by a company for example
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when it purchases supplies from a vendor this word can also be used as a verb
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and one common collocation is to debit a bank account meaning
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to transfer money out of the account our agreement with our regular customers
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allows us to debit their accounts as soon as we ship an order.
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Credit A credit is a sum of money transferred to a company or individual,
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for example a monthly salary payment.
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When used as a verb,
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this word produces the collocation to credit a bank account,
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meaning to transfer money into the account.
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My monthly salary is credited to my account on the 15th of each month.
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Transaction A transaction is a single financial or business dealing.
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A transaction normally involves delivery of a good or service by one party to another.
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in exchange for payment.
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We prefer to use electronic payment for all transactions of $1,000 or more.
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Bookkeeping.
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Bookkeeping.
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Bookkeeping is the practice of making detailed records of a company's business transactions,
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including all flows of money in and out of the company
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and all changes in the stock of property and other goods that it owns
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the department's bookkeeping has been careless this year
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and they're having trouble figuring out how much they spent on the new product launch
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bookkeeper bookkeeper the records produced by bookkeepers form the basis for preparing a company's financial statements.
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Our bookkeeper is very strict about documenting even the smallest expense.
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Ledger.
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Ledger.
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A ledger or general ledger is a book,
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or in most cases nowadays a computer file or software program,
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where a company's transactions are recorded.
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On a regular basis, the ledger is usually checked
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or reconciled against other records to confirm that no information is missing or incorrect.
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When our accountants reconciled the ledger for December,
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they noticed several major sales had been incorrectly reported for November.
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balance balance in banking
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and accounting the balance refers to the amount of funds left in a bank account after all relevant debits
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and credits have been calculated
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I'd like to keep my account balance over five thousand so I can avoid paying any bank charges
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Now it's your turn to practice some of the words we have studied in this episode.
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You'll hear a series of sentences with a word blanked out or replaced with a beep.
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Repeat the whole sentence, but say the missing word.
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For example, if you hear,
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some of your more recent may not be showing up in our records yet.
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You should say, some of your more recent transactions may not be showing up in our records yet.
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We'll play an example answer after each exercise.
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Are you ready?
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Let's begin.
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Your account shows a...
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...of $367.
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Your account shows a balance of $367.
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As soon as the transaction is processed,
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the bank will your account.
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Answer.
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As soon as the transaction is processed,
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the bank will debit your account.
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Expense reports should be sent to the Department at the end of each month.
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Answer.
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Expense reports should be sent to the accounts department at the end of each month.
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Abdo is very strict about documenting even the smallest expense.
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Answer.
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Our bookkeeper is very strict about documenting even the smallest expense.
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watch and download lots more videos on Business English.
تنزيل التطبيق
تقييم بالذكاء الاصطناعي لكل جملة تنطقها
TRENDING
الأكثر شعبية
لماذا يجب ممارسة التحدث مع هذا الفيديو؟
ممارسة التحدث من خلال الفيديوهات التعليمية مثل هذه تعزز من مهارات التواصل باللغة الإنجليزية، خاصة عندما يتعلق الأمر بمصطلحات الأعمال المحاسبية المهمة. التمرين على هذه المفاهيم يلعب دوراً حيوياً في تعزيز الفهم الشامل للغة، مما يسهل على المتعلمين التعبير عن أفكارهم بثقة وإتقان. بالإضافة إلى ذلك، تعتبر مهارات المحادثة ضرورية عند التعامل مع المستثمرين أو المدراء، حيث يعتمدون على المحاسبين لتقديم معلومات موثوقة حول الحالة المالية للشركات.
الجرامر والتعبيرات في السياق
يتضمن الفيديو العديد من التعبيرات والمصطلحات المفيدة في سياق المحاسبة. إليك بعض الهياكل الأساسية:
- Accounts payable: تعني الفواتير أو النفقات التي تدين بها الشركة ولا تزال غير مدفوعة، وتظهر كيف يمكن استخدام هذه العبارة في محادثات الأعمال.
- Accounts receivable: تشير إلى المدفوعات المستحقة للشركة. تبرز هذه المصطلحات أهمية فهم مصادر الأموال الداخلة والخارجة من الشركة.
- Debit and Credit: تعكس هذه الكلمات المفاهيم الأساسية للمحاسبة، حيث أن "debit" تعني تكلفة أو مصروف، بينما "credit" تعني مستحقات. فهم استخدام هذه المصطلحات سيُساعد المتعلمين في النقاشات المالية.
فخاخ النطق الشائعة
تعتبر بعض الكلمات والتعبيرات المستخدمة في الفيديو تحدياً في النطق، خاصة للمتعلمين الجدد. على سبيل المثال، كلمة transaction قد تكون صعبة في النطق بسبب تركيبها الصوتي. يجب على المتعلمين ممارسة النطق من خلال تقنية shadowspeak لتحسين النطق باللغة الإنجليزية وتجاوز أي عقبات لغوية قد تواجههم. أيضاً، التركيز على الكلمات مثل debit وcredit سيساعد على تحسين النطق بشكل كبير، مما يعزز من قدرة المتعلمين على التواصل بفعالية أكثر.
من المهم جداً الحضور إلى المواقع المخصصة مثل shadowing site للتدريب على هذه المهارات. باستخدام تقنيات shadow speaking، يمكن للمتعلمين تطوير نطقهم وفهمهم بشكل أكبر لمفاهيم الأعمال المحاسبية.
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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.
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