シャドーイング練習: Business English for Accounts Receivable | (Free PDF) Essential Phrases & Vocabulary - YouTubeで英語スピーキングを学ぶ
C1
if you work with accounts receivable and english is your second language then this video is for you
215 文
文が短すぎたり長すぎる場合は、Editをタップして調整してください。
1
if you work with accounts receivable and english is your second language then this video is for you
2
if you're looking to boost your english level make sure you
3
watch the video all the way to the end as there
4
will be something here for everyone in this class you're going to learn the specific phrases
5
and vocabulary you'll need as an accounts receivable officer to talk about
6
day-to-day transactions why customers haven't paid you and how to collect money from your customers
7
i'll give you 20 seconds to produce some cash or
8
so i'll shoot you maybe a more polite away than that
9
and lastly we're going to learn how to explain the variations
10
in the balance sheet for accounts receivable from one period to
11
another welcome to the channel where you learn the business English skills you need to succeed.
12
If you haven't already, please hit the subscribe button,
13
hit the notifications button so you can stay up to date with any new videos that I release.
14
So let's jump into our first part of the class where we talk about the day-to-day transactions for an accounts receivable officer.
15
Invoices.
16
This is the document that we send to our clients
17
or customers which list the product or service they purchased
18
and the amounts so we can say accounts receivable officers raise invoice
19
and send them to customers the verb we use with invoice is raise
20
when there is a mistake with the invoice we need to raise a credit note
21
so we can say accounts receivable officers raise credit notes
22
when the invoice is incorrect and again the verb we use is raise
23
if you want some alternatives we can say emit
24
or issue the word invoice is also a verb
25
so you can say ar officers invoice their customers our next
26
term is billing now billing refers to the process of raising
27
many invoices for many customers usually a company will bill all their customers at the end of the month
28
so we can either say accounts receivable officers do the billing at the end of the month
29
so the verb we use is do with billing
30
or accounts receivable officers bill at the end of the month
31
we can simply use billing as a verb in this case bill
32
our next word is allocate so this is the verb we want to use
33
when talking about putting a payment to a particular customer account
34
or an invoice so we can say accounts receivable officers allocate payments to the appropriate customer accounts
35
or accounts receivable officers allocate payments to the appropriate invoices notice here the preposition we use with allocation
36
or allocate is two our last piece of essential vocabulary is credit score
37
or credit rating this is the score we give to our customers to assess
38
if we will give them credit or not
39
so we can say accounts receivable officers assess the credit score of new customers to decide to give them credit
40
or not So let's jump into our second part of the video where we need to explain why customers didn't pay us.
41
Just a quick note with vocabulary.
42
You will hear people use the terms outstanding debtors or overdue debtors.
43
They both mean the same thing.
44
They're customers that didn't pay us when they should have.
45
A great model you can use to help explain to someone why your customers didn't pay you are the three W's.
46
why your customer didn't pay,
47
meaning the motive or reason,
48
what is your plan to collect the money?
49
And lastly, when will the customer pay?
50
So you can use this model to help you write in a report
51
or you can simply use it in a meeting as well.
52
So let's see these three W's in action.
53
What would be some examples of reasons why our customers didn't pay us?
54
It could be because the customer claims they didn't receive the invoice.
55
The approving manager is away.
56
The customer is disputing the charge,
57
which means they don't agree with the value.
58
the customer is having cash flow issues
59
or perhaps the customer refuses to speak with us
60
so now we have the wires let's have a look at
61
the what's what will we do to collect the money
62
so let's look at our first wire the customer claims they didn't receive the invoice
63
so the action point could be invoice was resent on
64
and he mentioned the date
65
and customer has confirmed receipt the next one we have placed customer on credit hold until outstanding invoices are paid
66
credit hold simply means to stop giving more credit okay so
67
if the customer is disputing the charges that's the reason they didn't pay us
68
if it's unresolved you could say currently being discussed between the sales team
69
and the customer if it's resolved you could say all amounts have been agreed
70
and a credit note was issued to the customer
71
if the customer is having cash flow issues you could say
72
that the customer is on credit hold
73
and he's on a payment plan any new sales will need to be approved by the credit team and
74
if they refuse to speak to you your action point here
75
could be account was sent to our legal team for recovery our last w is the
76
when so when do we expect the customer to pay
77
so you could write or say customer will pay on
78
and then you mention the date we're expecting payment on date
79
if it's unresolved in this case we won't need to say anything
80
if it's resolved you could say that the payment is confirmed for whatever the date is
81
and if they're on a payment plan you could mention the amount that they'll pay per month
82
so in this case we could say we have agreed to a one thousand dollar per month payment plan
83
and then the last one we have provided a doubtful debt for the full amount
84
let's see how that would look
85
if we put it all in a sentence taking into consideration our three w's
86
and the phrases from the previous table the customer claims they
87
didn't receive invoice number 21 for seven thousand dollars invoice was recent on the seventh of the first
88
and the customer has confirmed receipt payment expected for the 15th of the second
89
and that's all you need to do think about the three w's
90
and use the words from the table to help you our
91
third part of the class is the language we can use
92
to help collect money from our customers in a professional way
93
so generally our first point of contact we use friendly language
94
but at each subsequent point of contact the language starts to escalate
95
and become a little bit more serious on our first point
96
of contact we could say this is a friendly reminder
97
that your invoice
98
or invoices is past the due date could you please process the payment at your earliest convenience
99
or we would like to kindly remind you
100
that the payment was due on mention the date please let us know
101
when we can expect the payments to be made on our
102
second point of contact we would start to escalate further it
103
appears the payment has still not been received we would appreciate your immediate attention to this matter
104
or in relation to the call
105
or email sent on the you mentioned the date we have still not received the payment
106
which was due on mention the date could you please advise us as soon as possible
107
when the payment will be made generally at this point it's the time you start to involve the salesperson
108
that was responsible for selling the goods
109
or service to this particular customer we want them to help us
110
because we don't want to ruin the relationship between the salesperson and the customer.
111
And we ask them to help us collect the debt.
112
You can say hi and you mentioned the salesperson or commercial person's name internally.
113
I hope you're well.
114
I've tried two times to collect payment for the attached invoice,
115
but we still haven't received payment or received the reply from the finance team.
116
Before I warn the client about sending their account to the credit agency for collection,
117
could you speak with your contact to make them aware of the situation
118
and let me know when the payment will be made?
119
Many thanks.
120
If that doesn't work, we would then send this message to the client or customer.
121
This is a final notice.
122
Your payment is now number of day is overdue.
123
If payment is not received by,
124
mention the date, we will suspend your account.
125
It's really important to give people dates or deadlines.
126
If this still doesn't work,
127
generally we then start to threaten sending to a collections agency,
128
but you should give the salesperson one last try to help you recover the money and try and save the relationship.
129
If that doesn't work, we say your account is now seriously overdue.
130
If payment is not received within X days,
131
we will have no other option than to forward your account to our collection agency.
132
Hopefully you don't have to do this very often,
133
but what's important is to keep everyone involved in the transaction up to date,
134
like your collections manager and the person responsible for the sale.
135
in the last part of the class we'll be looking at
136
the situation where you need to explain the variance in the
137
balance sheet for accounts receivable from one period to another now
138
our accounts receivable balance is comprised of all our customer balances
139
and what makes that move is sales payments from our customers
140
and provision for doubtful debts
141
if your company chooses to include the doubtful debts in the
142
consolidated number let's start with the concept of how sales have an effect on the accounts receivable movement
143
if you can imagine your accounts receivable opening balance was zero
144
if your sales were a hundred thousand for january your accounts
145
receivable balance at the end of january would be a hundred
146
thousand as well assuming all your customers paid their January invoices of $100,000 in February,
147
then you had $120,000 of sales in February,
148
your accounts receivable balance at the end of February would be $120,000, right?
149
So if the balance at the end of January was $100,000 and now it's $120,000,
150
there would be a $20,000 increase in the balance.
151
And that's all because of the higher sales in the current period compared to the previous period.
152
So in this case, we would say 20,000 increase due to higher sales in the current period.
153
If the sales in the current period were lower,
154
it would mean that there would be a decrease in the accounts receivable balance in the current period,
155
in which case we say 20,000 decrease due to lower sales in the current period.
156
Our next reason is how payments or collections have an effect on the AR movement.
157
Let's suppose your opening balance is $40,000 in January.
158
You received no payments and your sales were $100,000.
159
Your closing balance would be $140,000 at the end of January.
160
This balance represents the sales from January plus the overdue invoices from December.
161
In February, we received payments of $120,000.
162
As this $120,000 payment is higher than the sales of the previous period,
163
we can assume that we have received money for overdue invoices related to previous months.
164
If our sales in February were the same as January,
165
the only reason there would be a difference in the closing
166
balances would be due to the payments we received in the current period.
167
That's what this 20k decrease represents, collection of overdue invoices.
168
So we can say 20,000 decrease due to strong collection of overdue invoices.
169
If it were the reverse,
170
you would say $20,000 increase due to overdue invoices.
171
So our audience knows the reason is the lack of payments and is not related to sales.
172
The last reason is our movements in the doubtful debts provision.
173
Doubtful debts isn't really accounts receivable,
174
but some companies include it in the consolidated accounts receivable balance.
175
so I thought it would be good to include it.
176
If your company includes it in the consolidated number,
177
movements from one period to another will also affect our consolidated accounts receivable balance.
178
The things that affect the doubtful debts provision would be any additional provisions for customers that are unlikely to pay their account,
179
any customer payments you receive, and any write-offs.
180
So they are the accounts that definitely won't be paid.
181
Here I have summarized everything I just talked about into a
182
little table with all the reasons why the accounts receivable balance would increase from one period to the next.
183
As you can see here,
184
it would be our higher sales in the current period,
185
overdue invoices
186
and specific movements in the doubtful debts balance then we have our reason for accounts receivable decreasing as well
187
which is lower sales in the current period strong collection of overdue invoices
188
and our doubtful debt movements a great idea would be to
189
download the pdf document in the description of this video
190
and keep them somewhere close to you for easy access in
191
the future just to quickly note the reasons for the doubtful debt movements would also affect the consolidated ar number
192
if we're looking at doubtful debts in isolation it would be
193
the opposite i've got some working examples of these in just
194
a moment now we've gone over the main reasons how do we then communicate
195
that to the relevant stakeholders i'll show you three models one where the balance increases where it decreases
196
and then a combination of both here we can see how we would communicate
197
if the ar balanced increased i like to start off with the total difference
198
and then give them the specific reasons below we need to make sure
199
that each difference adds up to the total difference
200
if there are some overdue invoices some companies like to mention those specific customers specifically if that invoice is significant
201
you can also mention why they didn't pay following the model in the previous section of the video
202
then we have the communication
203
if the ar balance decreased i like to put the brackets
204
around the number to show they are a credit in regards
205
to the doubtful debt provision you may want to specify the
206
customer you are recognizing the provision for this is another opportunity to give visibility to everyone involved with customers
207
that are not paying and here we have a combination of increases
208
and decreases which is the most common scenario just make sure you get the brackets in the correct order
209
and that they all add together to equal the total and
210
that concludes our lesson on accounts receivable if you like the vocabulary
211
and the phrases
212
and you want easy access to them in the future you
213
can download the pdf i've left the link here in the description of the video
214
and if there was something i missed please write it in the comment section hit the like button
215
and help me share my channel with any other accounts receivable officers that need to give their english a boost
アプリをダウンロード
話したすべての文をAIが採点
TRENDING
人気動画
コンテキストと背景
ビデオでは、アカウントレシーバブルに関連する英語のビジネス用語とフレーズを学ぶことができます。英語が第二言語である方々が、日常の取引について顧客と効果的にコミュニケーションをとるための具体的な表現を習得することを目指しています。このクラスでは、請求書を扱うプロセスから、未払いの理由や顧客との金銭の回収方法まで、実用的なフレーズとボキャブラリーが紹介されます。
日常コミュニケーションのための5つの重要フレーズ
- 請求書を発行する - 「アカウントレシーバブルの担当者は請求書を発行します。」
- 請求処理を行う - 「担当者は月末に請求処理を行います。」
- 支払いを割り当てる - 「担当者は適切な顧客アカウントに支払いを割り当てます。」
- 信用スコアを評価する - 「担当者は新しい顧客の信用スコアを評価します。」
- 未払い債務者について説明する - 「未払いの理由について説明する際は、3つのWを用います。」
段階的シャドーイングガイド
このビデオの内容を効果的に習得するためには、以下の段階的なアプローチが役立ちます。まず、ビデオを数回視聴して、要点を把握することから始めましょう。次に、各フレーズを聴きながら、同時に発音を真似することで発声練習しましょう。この時、shadow speakやshadow speechのテクニックを使うと効果的です。
具体的には、フレーズを一文ずつ繰り返しながら練習し、その後、全体を通して言ってみることで流暢さを向上させることができます。ポイントをメモすることで、どの表現が特に重要かを見極めることも重要です。また、ビデオを視聴した後には、自分自身で同じようなシナリオを想定し、英語スピーキング練習を行うと、実践的なスキルが身につきます。
最後に、ビデオの内容を自分の言葉で要約してみることで、自分の理解を深めたり、友人とのディスカッションに応じることができるようになります。これにより、英語シャドーイングの技術を高めることにも繋がるでしょう。
シャドーイングとは？英語上達に効果的な理由
シャドーイング（Shadowing）は、もともとプロの通訳者養成プログラムで開発された言語学習法で、多言語習得者として知られるDr. Alexander Arguelles によって広く普及されました。方法はシンプルですが非常に効果的：ネイティブスピーカーの英語を聞きながら、1〜2秒の遅延で声に出してすぐに繰り返す——まるで「影（shadow）」のように話者を追いかけます。文法ドリルや受動的なリスニングと異なり、シャドーイングは脳と口の筋肉が同時にリアルタイムで英語を処理・再現することを強制します。研究により、発音精度、抑揚、リズム、連音、リスニング力、そして会話の流暢さが大幅に向上することが確認されています。IELTSスピーキング対策や自然な英語コミュニケーションを目指す方に特におすすめです。