Shadowing-Übung: FINANCIAL STATEMENTS: all the basics in 8 MINS! - Englisch Sprechen Lernen mit Video

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Hello and welcome Hello and welcome back to Accounting Stuff.
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I'm James and today we're talking financial statements.
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the income statement, the balance sheet and the cash flow statement.
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I'm going to try and explain all the basics in under eight minutes, which is going to be a challenge because We have a little puppy here who's trying to bite my finger.
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So let's get started.
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What are financial statements?
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Financial statements are reports that summarize the activities and financial performance of a business.
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They're prepared at the end of each accounting period
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and they're designed to give investors and lenders a feel for a business's financial health.
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The three main financial statements are the balance sheet,
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each of these work with an example.
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Tea -licious is a family -run business that produces a popular blend of black tea.
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Their financial year has come to a close and they've finished putting together their financial statements.
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So let's look at them.
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We'll start with the balance sheet.
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What is a balance sheet?
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The balance sheet is a financial statement that gives us a snapshot of a business's in time.
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The balance sheet is also called the statement of financial position and it looks like this.
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In the header we have the business's name followed by the name of the financial statement.
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And directly below that, we have the point in time that we're looking at.
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A snapshot of December 31st. On the left hand side of the balance sheet, we have a list of everything the business owns.
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It's assets.
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And on the right we have everything the business owes.
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its liabilities and equity.
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Tealicious owes liabilities to third parties like its suppliers, its employees and the tax office.
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But it also owes equity back to the owners of the business.
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This includes their original capital contributions, which is the cash the owners injected into the business.
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and retained earnings, which are the cumulative profits that the business has held onto.
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If we collapse the balance sheet down into its core components, then we can see that Tealicious has total equity of $129 .5 million.
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What does this mean?
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Well, if the business were to suddenly sell off all of its assets and pay off all of its debts, then in theory this is how much money the owners would get.
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At the bottom of the balance sheet,
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Tealicious has total assets of $169 million and total liabilities and equity of $169 million.
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The stuff it owns is equal to the stuff it owes.
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So the balance sheet is in balance.
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which is fantastic news because a balance sheet always has to balance.
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Why?
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Because it says so in the accounting equation.
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Assets shall always equal liabilities plus equity.
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Or the stuff that a business owns is equal to the stuff that a business owns.
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What is an income statement?
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An income statement is a financial statement that summarizes a business's revenues and expenses over a period of time.
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statement is more like a video or a boomerang covering a range of time.
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The income statement looks like this: As you can see in the header the income statement covers a period of time
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The year ended December 31st. and in the body of the report we have a summary of revenue earned and expenses incurred.
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If we collapse it then we find that the income statement is really showing us three things: Firstly,
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Tealicious made $255 million in revenue, which is their top -line income that it earned from selling products during the year.
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Secondly, it incurred $248 million in expenses.
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This includes the direct and indirect costs of running the business.
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And finally, when we subtract expenses from revenue, we see that Tealicious generated $7 million in net profit on the bottom line.
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Profitability is key to the income statement, which is why it's also called the statement of profit and loss.
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It tells us how much profit the business earned over a period of time.
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But be careful here because profit doesn't necessarily translate to cash flow, which is why businesses also need a cash flow statement.
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What is a cash flow statement?
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over a period of time.
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Businesses need to make a cash flow statement if they are using accrual accounting.
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You see, there are two methods of accounting.
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We have the cash method and the accrual method.
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The cash method of accounting is often used by smaller businesses.
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It says that revenue is recognized when cash is received and expenses are recorded when cash is paid out.
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Under the cash method, the income statement and the cash flow statement are equivalent to one another.
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If cash comes in, we record revenue.
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And if cash goes out, we record an expense.
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It's nice and simple, but it has its limitations.
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What if Tealicious makes a large sale, but the customer doesn't pay the invoice until the following accounting period?
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Their revenue could be understated in the period that they made the sale
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and overstated in the following period when they received the cash.
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There has to be a better way.
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And thankfully there is.
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The accrual method says that we should recognize revenue as it's earned
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and record expenses as they are incurred when the substance of the transaction takes place.
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This means that cash inflows and outflows aren't equivalent to revenues and expenses.
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They need to be tracked separately in the cash flow statement.
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A cash flow statement looks like this: In the header we have the period of time that it relates to,
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just like we had in the income statement and in the body we have two main sections
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At the bottom we have the opening and closing cash balances for the financial year.
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We get these numbers from the balance sheet.
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Tealicious started out with 11 million dollars and finished up with 12 million dollars.
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So overall, that's a net increase in cash of $1 million.
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But how did this come about?
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This is where the top section comes in.
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We work out the cash flow from operating activities, investing activities and financing activities.
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Cash flow from operating activities covers regular business activities.
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How much cash Tealicious brought in and spent whilst selling tea?
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Tealicious is using the direct method so this section mirrors an income statement prepared under the cash method of accounting.
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Cash flow from investing activities looks outside of the core operations of the business.
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These are the cash inflows and outflows from investments and buying or selling property and equipment.
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Cash flow from financing activities is all about funding the business either through loans from banks
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or equity from the owners of the business.
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If we collapse this all down, then the net cash flow on the top should match up with the net cash flow on the bottom.
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It does here, which means the cash flow statement is reconciled.
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Let's do a quick recap.
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The balance sheet gives us a snapshot of a business's assets, liabilities and equity at a single point in time.
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It shows us what a business owns and what it owes.
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It also tells us how much the business is worth to its owners.
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And then we have the income statement, which shows us a business's revenues and expenses over a period of time.
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When we take the difference, we can see if it made a profit or a loss.
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The cash flow statement reveals a business's cash inflows and outflows over a period of time.
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These are reconciled back to the movement in cash in the balance sheet.
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I've made videos and cheat sheets covering each of these financial statements.
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You can find links to all of that down in the description and a big thanks to all my channel members.
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You know who you are and I appreciate your support.
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Thank you from both of us, this is Winnie by the way, and we'll see you in the next one.

Warum sollten Sie mit diesem Video Sprechen üben?

Das Video über Finanzberichte bietet eine hervorragende Gelegenheit, um Ihr Sprechen im Englischen zu üben. Finanzberichte sind ein wichtiger Bestandteil der Geschäftswelt, und der Inhalt dieses Videos ermöglicht es Ihnen, Fachvokabular zu erlernen, das in vielen Bereichen relevant ist. Wenn Sie über Themen wie Bilanzen, Gewinn- und Verlustrechnungen und Cashflow sprechen, erweitern Sie nicht nur Ihren Wortschatz, sondern verbessern auch Ihr Verständnis für wirtschaftliche Zusammenhänge. Durch das Nachsprechen des Sprechers können Sie Ihre Englische Aussprache verbessern und gleichzeitig die Struktur und den Fluss der Sprache verinnerlichen.

Grammatik & Ausdrücke im Kontext

  • „What are financial statements?“ – Diese Struktur wird häufig verwendet, um Definitionen einzuführen und die Aufmerksamkeit des Publikums zu gewinnen.
  • „...and they’re designed to give investors and lenders a feel for a business’s financial health.“ – Hier wird der Passivsatz verwendet, um die Funktion von Finanzberichten zu erklären, was für Geschäfts-Englisch wichtig ist.
  • „If we collapse the balance sheet down into its core components...“ – Diese Formulierung zeigt die Fähigkeit, komplexe Themen zu vereinfachen, was für effektives Sprechen entscheidend ist.

Diese Ausdrücke helfen Ihnen, Formulierungen zu erkennen, die im gesprochenen Englisch oft verwendet werden. Nutzen Sie Englisch lernen mit YouTube, um diese Strukturen durch Englisch Shadowing zu verinnerlichen und Ihre Sprechfähigkeiten zu verbessern.

Gemeinsame Aussprachefallen

Beim Hören des Videos stoßen Sie möglicherweise auf einige Wörter, die schwer auszusprechen sind. Achten Sie besonders auf die Begriffe „liabilities“ und „equity“. Diese enthalten Silben, die leicht verwechselbar sind, besonders für Nicht-Muttersprachler. Zudem kann das schnelle Sprechen des YouTubers dazu führen, dass bestimmte Laute verschluckt werden, wie in „cash flow statement“. Um diese Herausforderungen zu meistern, ist es sinnvoll, die Audioausschnitte mehrmals anzuhören und shadowspeak zu verwenden, indem Sie dem Sprecher nachsprechen. Dadurch trainieren Sie Ihre Zunge und Ihren Gehörsinn, was zu einer besseren Englischen Aussprache verbessern führt.

Durch den gezielten Einsatz dieser Techniken und die Analyse der im Video präsentierten Inhalte können Sie Ihr Englisch effektiv verbessern und auf ein neues Level heben.

Was ist die Shadowing-Technik?

Shadowing ist eine wissenschaftlich fundierte Sprachlerntechnik, die ursprünglich für die professionelle Dolmetscherausbildung entwickelt und durch den Polyglotten Dr. Alexander Arguelles populär gemacht wurde. Die Methode ist einfach aber wirkungsvoll: Du hörst englisches Audio von Muttersprachlern und wiederholst es sofort laut — wie ein Schatten, der dem Sprecher mit nur 1–2 Sekunden Verzögerung folgt. Anders als passives Hören oder Grammatikübungen zwingt Shadowing dein Gehirn und deine Mundmuskulatur, gleichzeitig echte Sprachmuster zu verarbeiten und zu reproduzieren. Studien zeigen, dass es Aussprachegenauigkeit, Intonation, Rhythmus, verbundene Sprache, Hörverständnis und Sprechflüssigkeit signifikant verbessert — was es zu einer der effektivsten Methoden für die IELTS Speaking-Vorbereitung und reale englische Kommunikation macht.