シャドーイング練習: Day-to-Day English Vocabulary for Accountants (Free PDF Download) - YouTubeで英語スピーキングを学ぶ
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In today's class, we're going to go through the vocabulary and the day-to-day phrases you'll need as an accountant.
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In today's class, we're going to go through the vocabulary and the day-to-day phrases you'll need as an accountant.
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So we start off with some basic terms,
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but as we progress through the lesson,
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these terms are going to become more and more advanced.
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So even if you are an advanced student,
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watch until the end because you will definitely get a lot of value out of this class.
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So let's start off by seeing how the information gets into the general ledger and then look at some common phrases.
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So our first term is the general ledger.
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So the general ledger is the word we use to call the database where financial information is recorded.
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In some cases people refer to the general ledger as the system.
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I hear my students call this the wrong name all the time.
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They say balance, but it's not correct.
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The right term is general ledger.
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So the first way information is put into the general ledger is by the accounts payable team
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or AP as we often refer to them, and they record invoices.
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So when we want to talk about supplier invoices,
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we use the verbs record, enter, or post.
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So we can say the AP team record the invoices in the system.
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Just note the preposition in,
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we use in when we are talking about recording information in the GL.
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Okay, in this case, I could also say the AP team record invoices in the system.
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As I mentioned previously, sometimes refer to the general ledger as the system.
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The second way information gets into the general ledger is through the accounts receivable team or AR.
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So when we want to talk about customer or client's invoices,
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we use the verbs raise, issue or create.
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You notice that the verbs I use for accounts receivable are different to accounts payable.
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So we can say the AR team raise invoices in the GL.
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So accounts payable and accounts receivable do a lot more than just dealing with invoices.
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If you want me to do a specific class just on accounts payable or accounts receivable,
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type in the comments AR or AP and I'll make a video about that as well.
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Our third way information gets into the system is when the accountants post general journals.
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So general journals are those manual transactions that we put into the general ledger
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or the automatic journals when we run depreciation and amortization.
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So the verbs we use with general journals are record,
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post, do, put, or recognize.
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For example, accountants record general journals in the GL.
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We also hear general journals being called journal entries.
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Now that we've talked about the inputs,
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let's start to look at some of the outputs or reports that we get from the general ledger.
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So when we talk about extracting reports,
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the verbs we use are run,
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which is the most common one, extract, and produce.
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For example, someone in your organization may ask,
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can you run the trial balance for me?
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And that brings us to our first report, the trial balance.
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So the trial balance is the report that shows all the account names
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and account codes with their ending balance in the general ledger.
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It's fairly detailed and it's the report that is requested by the auditors.
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This is generally used by only the finance team and the auditors.
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If you're implementing a system in your company,
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this is the report that you would upload into your new system also.
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The next set of reports are the financial statements.
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The word financial statements refers to the four major reports that are included inside.
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So the names of the four reports can vary depending on the accounting standards your company adopts,
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whether it's IFRS or US GAAP.
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The names I've included here are the names we use on a day-to-day basis.
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So the first one is the profit and loss,
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but it can be called the income statement,
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statement of comprehensive income, but it's mostly referred to as the P&L.
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This is the report that shows all the income and expenses for the period and the profit or loss at the end.
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Our second report is the balance sheet or statement of financial position.
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And it contains all the assets, liabilities and owner's equity.
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Our third report is the cash flow statement or statement of cash flows.
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And this shows all the cash flows during the period.
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the fourth report is the statement of changes in equity
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or some companies call it statement of stockholders equity
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and it basically shows the detailed changes in the equity account
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things like retained earnings any new capital that's been injected changes in the reserves
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or dividends paid this report doesn't get a lot of discussion
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during the year generally at the end of the year
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when we're producing the financial reports so this slide summarizes all the ways information gets in and out of the general ledger,
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the big nouns you need to know, and their relevant verbs.
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You can download this in the link in the description below.
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In this next section, we're going to be looking at the vocabulary and the structures you'll need to talk about accounting transactions.
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So if there is a general journal to be recorded,
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you'll be able to explain the impact on the general ledger.
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Let's imagine we raise a sales invoice for $1,000
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and you need to explain to someone in your company how the transaction will be recorded.
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The most common way to say the transaction is by following this formula.
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We say the subject plus the debit plus the account,
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the value, the credit plus the account plus the value.
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So if we were speaking in the past,
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I would say we debited accounts receivable 1000 and credited sales 1000.
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So debit and credit are both verbs here.
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Depending on the situation, you may use the present or future tense,
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which you can see here.
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In our next scenario, we make a mistake or we want to undo what we did previously.
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The verb we use is reverse,
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and we can use it as a verb.
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So I could say, I reverse the journal,
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an adjective, I do a reversing journal,
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or a noun, I do a reversal of the journal.
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Here we will look at some specific verbs for provisions and accruals.
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You can use the vocabulary in the previous section,
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but it's good to understand this vocabulary as well,
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as you'll hear it often.
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If we want to talk about the movement of an accrual or a provision of $1,000,
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we can say we increased the accrual or provision by $1,000.
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We reduced the accrual or provision by $1,000.
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We made an accrual or a provision of $1,000.
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We accrued $1,000.
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So we can see here that accrue is a verb also.
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What if we wanted to say we'll make the balance of the accrual or provision a specific amount,
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which is different to the previous examples where we were talking about a transaction.
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We'll use the following phrases.
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We top up the accrual or provision account to $5,000.
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In the past, we would say topped up.
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It's a regular verb.
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Or we could say we true up the accrual or provision to $5,000.
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In the past, we say trued up.
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It's also a regular verb.
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If we want to reduce the accrual or provision account by $100 each month,
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the verbs we can use are we unwind the accrual
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or provision each month by $100 or we release $100 each month from the accrual or provision account.
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On this slide, we have a summary of everything we talked about and all the nouns and their respective verbs.
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This also can be downloaded from the PDF in the link in the comments section.
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In the final section of this video,
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I've put together a list of the major responsibilities these accountants have.
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So if anyone asks you what you do,
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you can just pull some phrases from this part here.
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Just make sure you're paying attention to the verb noun combination.
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So if someone asks you what you do specifically,
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you could say, I maintain the integrity of the general ledger.
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And the way I do that is I reconcile accounts by matching,
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tying, verifying, supporting documentation to the general ledger.
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I look for big variances in the P&L and I investigate them.
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You'll notice here I've put in all the verbs in green and I'm putting the nouns with an underline.
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So always make sure you've got the right combinations there.
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You could also say I consolidate the results of our various entities.
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I run the end of month process.
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Generally in business when we're talking about running in relation to responsibilities it means
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that you're kind of the owner of that process.
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You could also say I report the results to management
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and statutory authorities or if you're talking about the external audit process if you're just helping,
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you would say I assist with the external audit process.
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But if you're the person that's in charge,
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you're the main person responsible,
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you would say I run the external audit process.
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If you're working taxes, you could also say I prepare or do the income tax return.
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Well, I hope you enjoyed the lesson today.
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If you did, please hit the like button,
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subscribe if you haven't already,
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and share with any of your other accountant friends.
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If you have any questions or if I miss something,
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please feel free to write in the comments and I'll get back to you as soon as I can.
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このレッスンについて
このレッスンでは、会計士に必要な日常的な英単語やフレーズについて学びます。基礎的な用語から高度な用語まで段階的に進んでいくので、初級者だけでなく上級者にも役立つ内容です。実際の会計業務に役立つ具体的な用語やフレーズを通じて、英語スピーキング練習ができる機会を提供します。英語を学ぶ目的が明確な方には、特に有効な内容となっています。
重要な語彙とフレーズ
- 一般元帳 (General Ledger) - 財務情報が記録されるデータベース。
- 仕入先請求書 (Supplier Invoices) - 購入した商品の請求書。
- 記録する (Record) - 情報を記録する動詞。
- アカウント受取 (Accounts Receivable) - 顧客の請求書を指す用語。
- 試算表 (Trial Balance) - 一般元帳におけるアカウント名とバランスを示す報告書。
- 投稿する (Post) - 一般ジャーナルを投稿することを意味します。
- 請求書を発行する (Raise Invoices) - 顧客への請求書を発行するプロセス。
- 情報を抽出する (Extract Reports) - 必要な報告書を取り出す過程。
練習のコツ
このレッスンでは、語彙やフレーズが実際の会計業務にどのように使われるかを実践的に学びます。英語シャドーイングを行う際には、YouTubeで英語学習に役立つ動画を観ながら、講師のスピーチをマネすることが重要です。具体的には、スピードやトーンを意識し、自分の声で繰り返すことでリスニング力とスピーキング力を向上させることができます。特に、重要な語彙を使ってフレーズを作りながら練習することは、実際の英語スピーキング練習に非常に効果的です。また、shadow speechを利用して、発音やイントネーションを自然に身につけることにも役立ちます。精度が求められる会計業務において、これらのスキルを磨くことは非常に重要です。ぜひ、要点を押さえながら英語シャドーイングをしてみてください。
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。