シャドーイング練習: Essential Phrasal Verbs for Accountants - 動画で英語スピーキングを学ぶ

In today's class, I'll be teaching you the essential phrasal verbs every accountant needs to know.

So if you're looking to sound more natural and speak more efficiently, make sure you watch this class right until the end.

So our first one is zero out.

So if you zero out something, it means you make the general ledger balance zero.

Okay, so let's imagine you have a clearing account

and this clearing account needs to be zero at the end of the month.

You could say at the end of the month, we are going to zero out the clearing account.

Or if you had a WIP account, okay, you could say last month I zeroed out all the WIP accounts.

In both cases, I made the balance zero.

Then we have roll forward.

So let's imagine you have a tax calculation from last year

and your boss wants you to replicate

that calculation for this year's numbers he may say to you

can you roll forward the tax calculation from last year to

this year what he's saying is can you update the previous periods figures with the current periods figures?

So when you roll forward something,

you're asking someone or you're telling someone that you're going to replace the previous figures with the current figures.

And you can use that for files, reports, or calculations.

Our next one is drill down.

So if you wanted to look at a general ledger account in detail

or you wanted to investigate a variance this would be the phrasal verb to use so

if your payroll expense was over budget by ten thousand dollars

you could say to someone i need to drill down into

the payroll expense account to understand why we're over budget then we have top up

so we're talking about provisions accruals prepayments and we want to increase the balance from one number

to a higher number we're going to use top up okay

so i could say we need to top up the provision from 100 000 to 120 000

or can we top up the prepayments account from a hundred dollars to 110

and our fifth phrasal verb is be made up of okay it is a synonym of the word consist of

or comprised of we're talking about the components of something okay

so let's imagine you're trying to describe the components of your costs of goods sold you could say,

cost of goods sold is made up of raw material, labor, and machine costs.

Or you might say, our team is made up of five people.

And our last phrasal verb, and probably the most popular, is break down.

So when we break down something we mean we want to separate things into smaller components

so we can analyze them okay

so you could ask someone can you break down the payroll costs into departments

or could you break down the revenue by customer

and that's our class on the essential phrasal verbs every accountant needs to know

if you'd like the video please hit the like and subscribe button

if you want to try

and use one of the phrasal verbs from today you can write it in the comment section below

and i will correct it for you

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。

シャドーイング練習: Essential Phrasal Verbs for Accountants - 動画で英語スピーキングを学ぶ

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シャドーイングとは？英語上達に効果的な理由