Pratique du Shadowing: The INCOME STATEMENT for BEGINNERS - Apprendre l'anglais à l'oral avec la vidéo
Création de la leçon...
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hey there I'm James you're watching Accounting Stuff and in this mini-series i'll show you how to make financial statements with an example financial statements are accounting reports that summarize a business's activities
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over a period of time there are three main ones that you should know about they're called the income statement the balance sheet and the cash flow statement
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in this video i'll show you how to make an income statement we'll cover the other two next on this channel so if you'd like to watch those then consider subscribing the income statement is a financial report that summarizes a businesses revenues and expenses over a period of time
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it works like this if you take a business's revenue and subtract its expenses then you're left with a profit or a loss that's why it's sometimes called the profit and loss statement
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or the P&L but we'll call this one the basic income statement it's nice and simple but it doesn't give us much information we need to expand it out to see the full detailed income statement
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at the top we have operating revenue which is the income earned from doing business and then we take away any direct operating costs these are the cost of sales and that leaves us with
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a gross profit or a loss beneath that we subtract any indirect operating costs or overheads to reach an operating profit or loss and finally we take away the indirect non-operating costs
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things like interest expenses and tax which brings us down to the bottom line the business's net profit or loss
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if you'd like to learn more about these terms then you can check out my other income statement video and i also summarize it all on my income statement cheat sheet and I'll leave links to both of those down in the description
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how do you make a basic income statement the first thing you'll need is a trial balance a trial balance is an accounting report showing the closing balances
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in all general ledger accounts at a point in time here's one for a dating app called Tumble it's an adjusted trial balance which means that all of Tumble's adjusting entries have already been posted
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and it was run on December 31st which happens to be the end of Tumble's financial year this trial balance holds a complete list of Tumble's accounts and closing balances
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debit balances go in the left column and credit balances go in the right column but how does this help us make an income statement well we can start by drawing a line
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because accounts in a trial balance are usually arranged in order above this line we have Tumble's assets liabilities and equity these are all balance sheet accounts which we can ignore
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we're interested in this stuff below the line Tumble's revenue and expenses which are their income statement accounts
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the basic income statement is Tumble's revenue minus its expenses in this case they earned 60 million dollars in revenue and incurred 50,350,000 dollars in expenses
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that leaves them with 9,650,000 dollars in profit baby but how do we make the detailed income statement
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the method is pretty much the same if we go back to Tumble's adjusted trial balance then all we need to do is categorize their expenses like we did before cost of sales is a direct operating cost general, administrative, selling, marketing, depreciation and amortization
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are all indirect operating costs and finally interest and tax expenses are indirect non-operating costs but please please be careful with depreciation and amortization if the long-term assets that they relate to
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aren't used in operations then these would also be indirect non-operating costs in this video I'm assuming that they are used in operations right that's the hard bit out the way
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all we need to do now is lift these numbers out of the adjusted trial balance and put them in the corresponding sections of the income statement that leaves us with a revenue of 60 million dollars just like before
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less 17.5 million dollars in cost of sales which is a direct operating cost which gives us a gross profit of 42.5 million dollars then we deduct indirect operating costs
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to reach an operating profit of 10,450,000 dollars and below that we subtract the indirect non-operating costs
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interest and tax which leaves Tumble with a net profit of nine million six hundred and fifty thousand dollars on the bottom line
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shout out to all of my channel members for your support in the next videos I'll show you how to make a balance sheet and a cash flow statement in the same way I'll see you then
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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 « The INCOME STATEMENT for BEGINNERS ». Les mots qui reviennent le plus souvent : statement, balance, income, operating, cost. Cette vidéo contient 25 phrases et 784 mots à répéter en shadowing. La partie parlée dure 5:04. Le locuteur parle à un rythme naturel d’environ 155 mots par minute, proche d’une conversation courante. 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 |
|---|---|---|
| indirect adjectif | /ˌɪn.daɪˈɹɛkt/ | indirect |
| adjust verbe | /əˈd͡ʒʌst/ | ajuster |
| subtract verbe | /səbˈtɹækt/ | soustraire |
| summarize verbe | /ˈsʌməˌɹaɪz/ | résumer, récapituler |
| amortization nom | /ˌæmɚtəˈzeɪʃən/ | amortissement |
| depreciation nom | /dɪˌpɹiːʃɪˈeɪʃən/ | dépréciation |
| categorize verbe | /ˈkætɪɡəˌɹaɪz/ | classer, classifier |
| deduct verbe | /dɪˈdʌkt/ | décompter, déduire |
| correspond verbe | /ˌkoɹəˈspɑnd/ | correspondre (...à qqchose) |
| debit nom | /ˈdɛb.ɪt/ | débit |
| overhead nom | /ˈəʊvəˌhɛd/ | frais généraux |
| minus | /ˈmaɪ.nəs/ | moins |
| arrange verbe | /əˈɹeɪnd͡ʒ/ | arranger, organiser |
| subscribe verbe | /səbˈskɹaɪb/ | abonner, s'abonner |
| shout verbe | /ʃaʊt/ | crier |
Les verbes à particule que vous entendrez
| Mot | Prononciation | Sens |
|---|---|---|
| take away verbe | /ˌteɪk əˈweɪ/ | retirer |
| check out verbe | mater, regarder |
La grammaire de cette vidéo
Les structures que le locuteur utilise le plus, avec les mots exacts de la vidéo :
| Structure | Dans la vidéo |
|---|---|
| Propositions relatives who / which + proposition — une précision sur une personne ou une chose | revenue which is · balance which means · expenses which are |
| Voix passive be + participe passé — l’accent est mis sur ce qui arrive, pas sur qui le fait | been posted · was run · are usually arranged |
Prononciation à surveiller
Le locuteur utilise 18 contractions et formes réduites, comme I'll, I'm, we'll. Prononcez-les sous leur forme courte, telles que vous les entendez.
- Les sons « sh » et « zh »: amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, shout /ʃaʊt/
- Mots longs — placez bien l’accent: amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, categorize /ˈkætɪɡəˌɹaɪz/
Les sons difficiles pour les francophones :
- /tʃ/ et /dʒ/ — à ne pas adoucir en « ch » et « j »: adjust /əˈd͡ʒʌst/, ledger /ˈlɛd͡ʒɚ/, arrange /əˈɹeɪnd͡ʒ/, cheat /ˈt͡ʃiːt/
- /r/ anglais — langue recourbée, sans frotter la gorge: indirect /ˌɪn.daɪˈɹɛkt/, subtract /səbˈtɹækt/, summarize /ˈsʌməˌɹaɪz/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, categorize /ˈkætɪɡəˌɹaɪz/
Comment s’entraîner avec cette vidéo
- Écoutez la vidéo en entier une fois sans parler et notez les mots que vous ne connaissez pas.
- Commencez à la vitesse 0,75×, répétez phrase par phrase, puis revenez à la vitesse normale quand cela devient facile.
- Enregistrez-vous et comparez avec l’original, en faisant attention à des mots comme indirect, adjust, subtract.
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.