Pratique du Shadowing: Business English Vocabulary for ESL - Accounting Vocabulary 1 - Apprendre l'anglais à l'oral avec 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.

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About This Lesson

In this lesson, you will practice essential business English vocabulary focused on accounting. Understanding the terminology related to accounting is crucial for effective communication in the business world. Throughout the lesson, you will learn key terms, hear their definitions, and see them used in context. By the end, you will be equipped with the vocabulary needed for discussions in professional settings, enabling more confident english speaking practice.

Key Vocabulary & Phrases

  • Accounting: The practice of collecting and presenting detailed records of a company's business activities.
  • Accounts: The business records that accountants maintain, detailing all financial transactions.
  • Debits: Costs or charges incurred by a company; can also refer to the action of taking funds out of a bank account.
  • Credits: Sums of money received by a company or individual; also means depositing money into an account.
  • Transaction: A single financial event that typically involves the exchange of goods or services for payment.
  • Accounts Payable: Money a company owes to vendors for purchases not yet paid.
  • Accounts Receivable: Money owed to a company from customers for products or services provided but not yet paid.

Practice Tips

To effectively practice the vocabulary learned in this lesson, try shadow speaking along with the transcript. Listen carefully to the video at its original speed and repeat the phrases aloud. Focus on mimicking not just the pronunciation but also the intonation and rhythm of the speaker's voice. This technique, known as shadow speech, is beneficial as it enhances your fluency and helps you internalize the vocabulary. Start slowly if needed, gradually increasing your speed to match that of the speaker. Engaging in this shadow speak exercise will significantly aid in your IELTS speaking practice, making you more comfortable in real-world business conversations. Regular practice will lead to improved confidence while communicating in English, particularly in professional environments related to accounting and finance.

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.

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