Pratique du Shadowing: FINANCIAL STATEMENTS: all the basics in 8 MINS! - Apprendre l'anglais à l'oral avec la vidéo
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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.
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Vocabulaire et conseils d’expression pour cette leçon
Cette leçon d’expression orale de niveau C1 s’appuie sur la vidéo « FINANCIAL STATEMENTS: all the basics in 8 MINS! ». Les mots qui reviennent le plus souvent : cash, statement, balance, flow, sheet. Cette vidéo contient 103 phrases et 1318 mots à répéter en shadowing. La partie parlée dure 9:04. Le locuteur parle à un rythme régulier d’environ 145 mots par minute, confortable pour le shadowing. 85 % des mots font partie des 3 000 mots les plus courants en anglais ; le reste mérite d’être vu avant de commencer.
Vocabulaire clé de cette vidéo
Les 15 mots les plus avancés de la vidéo, avec leur prononciation et leur sens :
| Mot | Prononciation | Sens |
|---|---|---|
| incur verbe | /ɪnˈkɝ/ | s'exposer à, encourir |
| inflow nom | afflux | |
| outflow nom | sortie | |
| snapshot nom | /ˈsnæpʃɒt/ | instantané |
| header nom | /ˈhɛdɚ/ | en-tête |
| reconcile verbe | /ˈɹɛkənsaɪl/ | réconcilier |
| summarize verbe | /ˈsʌməˌɹaɪz/ | résumer, récapituler |
| boomerang nom | /ˈbuːməɹæŋ/ | boomerang, boumerang |
| inject verbe | /ɪnˈd͡ʒɛkt/ | injecter |
| invoice nom | /ˈɪnˌvɔɪs/ | facture |
| overstate verbe | /ˌoʊ.vɚˈsteɪt/ | exagérer |
| profitability nom | /ˌpɹɑ.fɪ.təˈbɪl.ɪ.ti/ | rentabilité |
| subtract verbe | /səbˈtɹækt/ | soustraire |
| understated adjectif | /ʌndəˈsteɪtɪd/ | réfréné, sans prétention |
| cumulative adjectif | /ˈkjuːmjʊlətɪv/ | cumulé, cumulée |
Les verbes à particule que vous entendrez
| Mot | Prononciation | Sens |
|---|---|---|
| go out verbe | sortir | |
| pay off verbe | soudoyer | |
| put together verbe | assembler | |
| sell off verbe | vendre à perte, brader | |
| work out verbe | /ˌwɝk ˈaʊt/ | calculer |
La grammaire de cette vidéo
Les structures que le locuteur utilise le plus, avec les mots exacts de la vidéo :
| Structure | Dans la vidéo |
|---|---|
| Voix passive be + participe passé — l’accent est mis sur ce qui arrive, pas sur qui le fait | is also called · is often used · is recognized |
| Propositions relatives who / which + proposition — une précision sur une personne ou une chose | minutes, which is · contributions, which is · earnings, which are |
| Present perfect have/has + participe passé — une action passée qui compte encore maintenant | has come · has held · I've made |
Prononciation à surveiller
Le locuteur utilise 13 contractions et formes réduites, comme doesn't, I'm, they're. Prononcez-les sous leur forme courte, telles que vous les entendez.
- Les sons « sh » et « zh »: snapshot /ˈsnæpʃɒt/, limitation /lɪmɪˈteɪʃən/, equation /ɪˈkweɪ.ʒən/
- Mots longs — placez bien l’accent: profitability /ˌpɹɑ.fɪ.təˈbɪl.ɪ.ti/, understated /ʌndəˈsteɪtɪd/, cumulative /ˈkjuːmjʊlətɪv/, limitation /lɪmɪˈteɪʃən/
Les sons difficiles pour les francophones :
- /tʃ/ et /dʒ/ — à ne pas adoucir en « ch » et « j »: inject /ɪnˈd͡ʒɛkt/, cheat /ˈt͡ʃiːt/
- /r/ anglais — langue recourbée, sans frotter la gorge: accrual /əˈkɹuːəl/, reconcile /ˈɹɛkənsaɪl/, summarize /ˈsʌməˌɹaɪz/, boomerang /ˈbuːməɹæŋ/, profitability /ˌpɹɑ.fɪ.təˈbɪl.ɪ.ti/
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 incur, inflow, outflow.
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.