Pratique du Shadowing: ACCOUNTING EQUATION: Explained in (Almost) 2 Minutes! - Apprendre l'anglais à l'oral avec la vidéo
Création de la leçon...
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In this video, I'll attempt to explain the accounting equation in less than two minutes.
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Start the clock.
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What is the accounting equation?
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The accounting equation is a formula that sets out the relationship between assets, liabilities, and equity.
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It says that at any given moment, a business's assets must equal its liabilities plus equity.
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You could call this the backbone of bookkeeping because the accounting equation always has to balance.
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The implication of this is that there are two sides to everything in accounting.
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Let me explain.
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The concept at the heart of the accounting equation is very simple.
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The stuff that a business owns is equal to the stuff that a business owes.
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A business owns assets and it owes liabilities and equity.
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What are assets?
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Imagine that you're the owner of a piggy bank.
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It's stuffed full of cash and all your prized possessions, which have a total value of $50.
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These are your business's assets, the stuff that it owns.
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In the real world, assets are things like cash, inventory and equipment, resources that a business uses to operate
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and generate profit but what about liabilities I said that liabilities
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and equity are the stuff that a business owes
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but to whom consider your piggy bank let's say
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that $20 of this cash was borrowed from a friend
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so it's not technically yours It's still an asset to your business
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but it also represents a liability because it's owed to someone else.
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So a business owes liabilities to third parties.
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This could be money owed to a bank, a supplier or the tax office.
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Liabilities are the debts or obligations that it needs to repay in the future.
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But a business also owes equity.
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Back to our example.
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Your piggy bank holds $50 in assets of which $20 are a liability owed to a friend.
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We know that the accounting equation has to balance.
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So that means your business also owes $30 to you.
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This is your equity in the business.
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So equity is the stuff that a business owes to its owners.
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We can see this more clearly by rearranging the accounting equation.
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Equity is equal to assets minus liabilities, which we call net assets.
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So equity is the owner's claim on the net assets of the business.
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It's what remains after all debts and obligations have been settled.
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We went over time there, dang it!
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So there you have it, the accounting equation is assets equal liabilities plus equity.
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I've summarized all of this on my free accounting equation cheat sheet which you can download here.
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And if you'd like to learn more about accounting, then why not watch this video next?
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Vocabulaire et conseils d’expression pour cette leçon
Cette vidéo contient 40 phrases et 443 mots à répéter en shadowing. La partie parlée dure 3:08. Le locuteur parle à un rythme régulier d’environ 141 mots par minute, confortable pour le shadowing. Seuls 76 % des mots font partie des 3 000 mots les plus courants en anglais, le vocabulaire est donc exigeant.
Vocabulaire clé de cette vidéo
15 mots de la vidéo à retenir, avec leur prononciation et leur sens :
| Mot | Prononciation | Sens |
|---|---|---|
| asset nom | /ˈæsɛt/ | actif |
| liability nom | /laɪəˈbɪlɪti/ | responsabilité, dette |
| equity nom | /ˈɛk.wɪ.ti/ | impartialité, solidarité |
| owe verbe | /oʊ/ | devoir |
| equation nom | /ɪˈkweɪ.ʒən/ | équation |
| obligation nom | /ˌɑ.blɪˈɡeɪ.ʃn̩/ | obligation |
| formula nom | /ˈfɔː.mjʊ.lə/ | formule |
| clock nom | /klɑk/ | indicateur de vitesse, compteur de vitesse |
| sheet nom | /ʃit/ | feuille |
| resource nom | /ɹɪˈzɔːs/ | ressource |
| possession nom | /pəˈzɛʃn̩/ | possession |
| settle verbe | /ˈsɛtəl/ | régler |
| generate verbe | /ˈd͡ʒɛn.ə.ɹeɪt/ | générer |
| inventory nom | /ˈɪn.vən.tɹi/ | inventaire |
| technically adverbe | /ˈtɛk.nɪˌkəl.i/ | techniquement |
Les verbes à particule que vous entendrez
| Mot | Prononciation | Sens |
|---|---|---|
| set out verbe | /ˈsɛt‿aʊt/ | expliquer |
La grammaire de cette vidéo
Les structures que le locuteur utilise le plus, avec les mots exacts de la vidéo :
| Structure | Dans la vidéo |
|---|---|
| Present perfect have/has + participe passé — une action passée qui compte encore maintenant | have been settled · I've summarized |
| Voix passive be + participe passé — l’accent est mis sur ce qui arrive, pas sur qui le fait | was borrowed · have been settled |
Prononciation à surveiller
Le locuteur utilise 4 contractions et formes réduites, comme I'll, I've, you'd. Prononcez-les sous leur forme courte, telles que vous les entendez.
- Les sons « sh » et « zh »: equation /ɪˈkweɪ.ʒən/, obligation /ˌɑ.blɪˈɡeɪ.ʃn̩/, sheet /ʃit/, possession /pəˈzɛʃn̩/, implication /ˌɪmpləˈkeɪʃən/
- Mots longs — placez bien l’accent: liability /laɪəˈbɪlɪti/, technically /ˈtɛk.nɪˌkəl.i/, implication /ˌɪmpləˈkeɪʃən/
Comment s’entraîner avec cette vidéo
- Écoutez la vidéo en entier une fois sans parler et notez les mots que vous ne connaissez pas.
- Répétez phrase par phrase à vitesse normale, en reprenant chacune jusqu’à ce que votre rythme corresponde à celui du locuteur.
- Enregistrez-vous et comparez avec l’original, en faisant attention à des mots comme asset, liability, equity.
Qu'est-ce que la technique du Shadowing ?
Le Shadowing est une technique d'apprentissage des langues fondée sur la science, développée à l'origine pour la formation des interprètes professionnels. Le principe est simple mais puissant : vous écoutez de l'anglais natif et le répétez immédiatement à voix haute — comme une ombre suivant le locuteur avec un décalage de 1 à 2 secondes. Les recherches montrent une amélioration significative de la précision de la prononciation, de l'intonation, du rythme, des liaisons, de la compréhension orale et de la fluidité.