シャドーイング練習: FINANCIAL STATEMENTS: all the basics in 8 MINS! - 動画で英語スピーキングを学ぶ
練習モードを選ぶ
各モードは全画面の練習ルームで開きます。
103 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
Hello and welcome Hello and welcome back to Accounting Stuff.
2
I'm James and today we're talking financial statements.
3
the income statement, the balance sheet and the cash flow statement.
4
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.
5
So let's get started.
6
What are financial statements?
7
Financial statements are reports that summarize the activities and financial performance of a business.
8
They're prepared at the end of each accounting period
9
and they're designed to give investors and lenders a feel for a business's financial health.
10
The three main financial statements are the balance sheet,
11
each of these work with an example.
12
Tea -licious is a family -run business that produces a popular blend of black tea.
13
Their financial year has come to a close and they've finished putting together their financial statements.
14
So let's look at them.
15
We'll start with the balance sheet.
16
What is a balance sheet?
17
The balance sheet is a financial statement that gives us a snapshot of a business's in time.
18
The balance sheet is also called the statement of financial position and it looks like this.
19
In the header we have the business's name followed by the name of the financial statement.
20
And directly below that, we have the point in time that we're looking at.
21
A snapshot of December 31st. On the left hand side of the balance sheet, we have a list of everything the business owns.
22
It's assets.
23
And on the right we have everything the business owes.
24
its liabilities and equity.
25
Tealicious owes liabilities to third parties like its suppliers, its employees and the tax office.
26
But it also owes equity back to the owners of the business.
27
This includes their original capital contributions, which is the cash the owners injected into the business.
28
and retained earnings, which are the cumulative profits that the business has held onto.
29
If we collapse the balance sheet down into its core components, then we can see that Tealicious has total equity of $129 .5 million.
30
What does this mean?
31
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.
32
At the bottom of the balance sheet,
33
Tealicious has total assets of $169 million and total liabilities and equity of $169 million.
34
The stuff it owns is equal to the stuff it owes.
35
So the balance sheet is in balance.
36
which is fantastic news because a balance sheet always has to balance.
37
Why?
38
Because it says so in the accounting equation.
39
Assets shall always equal liabilities plus equity.
40
Or the stuff that a business owns is equal to the stuff that a business owns.
41
What is an income statement?
42
An income statement is a financial statement that summarizes a business's revenues and expenses over a period of time.
43
statement is more like a video or a boomerang covering a range of time.
44
The income statement looks like this: As you can see in the header the income statement covers a period of time
45
The year ended December 31st. and in the body of the report we have a summary of revenue earned and expenses incurred.
46
If we collapse it then we find that the income statement is really showing us three things: Firstly,
47
Tealicious made $255 million in revenue, which is their top -line income that it earned from selling products during the year.
48
Secondly, it incurred $248 million in expenses.
49
This includes the direct and indirect costs of running the business.
50
And finally, when we subtract expenses from revenue, we see that Tealicious generated $7 million in net profit on the bottom line.
51
Profitability is key to the income statement, which is why it's also called the statement of profit and loss.
52
It tells us how much profit the business earned over a period of time.
53
But be careful here because profit doesn't necessarily translate to cash flow, which is why businesses also need a cash flow statement.
54
What is a cash flow statement?
55
over a period of time.
56
Businesses need to make a cash flow statement if they are using accrual accounting.
57
You see, there are two methods of accounting.
58
We have the cash method and the accrual method.
59
The cash method of accounting is often used by smaller businesses.
60
It says that revenue is recognized when cash is received and expenses are recorded when cash is paid out.
61
Under the cash method, the income statement and the cash flow statement are equivalent to one another.
62
If cash comes in, we record revenue.
63
And if cash goes out, we record an expense.
64
It's nice and simple, but it has its limitations.
65
What if Tealicious makes a large sale, but the customer doesn't pay the invoice until the following accounting period?
66
Their revenue could be understated in the period that they made the sale
67
and overstated in the following period when they received the cash.
68
There has to be a better way.
69
And thankfully there is.
70
The accrual method says that we should recognize revenue as it's earned
71
and record expenses as they are incurred when the substance of the transaction takes place.
72
This means that cash inflows and outflows aren't equivalent to revenues and expenses.
73
They need to be tracked separately in the cash flow statement.
74
A cash flow statement looks like this: In the header we have the period of time that it relates to,
75
just like we had in the income statement and in the body we have two main sections
76
At the bottom we have the opening and closing cash balances for the financial year.
77
We get these numbers from the balance sheet.
78
Tealicious started out with 11 million dollars and finished up with 12 million dollars.
79
So overall, that's a net increase in cash of $1 million.
80
But how did this come about?
81
This is where the top section comes in.
82
We work out the cash flow from operating activities, investing activities and financing activities.
83
Cash flow from operating activities covers regular business activities.
84
How much cash Tealicious brought in and spent whilst selling tea?
85
Tealicious is using the direct method so this section mirrors an income statement prepared under the cash method of accounting.
86
Cash flow from investing activities looks outside of the core operations of the business.
87
These are the cash inflows and outflows from investments and buying or selling property and equipment.
88
Cash flow from financing activities is all about funding the business either through loans from banks
89
or equity from the owners of the business.
90
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.
91
It does here, which means the cash flow statement is reconciled.
92
Let's do a quick recap.
93
The balance sheet gives us a snapshot of a business's assets, liabilities and equity at a single point in time.
94
It shows us what a business owns and what it owes.
95
It also tells us how much the business is worth to its owners.
96
And then we have the income statement, which shows us a business's revenues and expenses over a period of time.
97
When we take the difference, we can see if it made a profit or a loss.
98
The cash flow statement reveals a business's cash inflows and outflows over a period of time.
99
These are reconciled back to the movement in cash in the balance sheet.
100
I've made videos and cheat sheets covering each of these financial statements.
101
You can find links to all of that down in the description and a big thanks to all my channel members.
102
You know who you are and I appreciate your support.
103
Thank you from both of us, this is Winnie by the way, and we'll see you in the next one.
アプリをダウンロード
流暢に話すために必要なすべて
AI発音採点文ごとに採点
IPA練習すべての音をマスター
単語学習自分の単語帳を作る
単語ゲーム遊びながら覚える
同じチャンネル
C11
The INCOME STATEMENT Explained (Profit & Loss / P&L)
Business EnglishUniversity StudentsWorking Adults
C11
FINANCIAL RATIOS: How to Analyze Financial Statements
Business EnglishUniversity StudentsWorking Adults
C17
ACCOUNTING BASICS: a Guide to (Almost) Everything
Business EnglishUniversity StudentsWorking Adults
B24
The INCOME STATEMENT for BEGINNERS
Business EnglishUniversity StudentsWorking Adults
B1ACCOUNTING EQUATION: Explained in (Almost) 2 Minutes!
Daily ConversationUniversity Students
FOR YOU
おすすめ動画
C13
28 文
0925.2 financial statements and ratios
Business EnglishUniversity StudentsWorking Adults
B221
16 文
English in a Minute: Break Even
American AccentBusiness EnglishUniversity StudentsWorking Adults
B21
98 文
Xero Tutorial - Part 1 - Introduction & Getting Started #xero #course
Business EnglishWorking Adults
C11
506 文
Analyzing Statements of Cash Flows 1 (2025 CFA® Level I Exam – FSA – Learning Module 4)
Business EnglishUniversity StudentsWorking Adults
B236 文
MR-12304 Long DG POC SBA Podcasts
Business EnglishWorking Adults
B21
21 文
7 metrics you NEED to know as a CEO
Business EnglishWorking Adults
B21
283 文
how to make an extra $4-5k every month around a busy schedule (FULL BREAKDOWN)
Business EnglishWorking Adults
C11
119 文
Basic Opt Flw regimes
Business EnglishWorking Adults
C11
111 文
Financial Analysis Fundamentals: How to Analyze Financial Statements Like a Pro Part 7 | CFI Course
Business EnglishUniversity StudentsWorking Adults
C116
113 文
How to Present Financial Results in English – CFO Video Breakdown
Business EnglishWorking Adults
コンテキストと背景
この動画は、ファイナンシャルステートメントの基本について、簡潔に8分間で説明することを目的としています。話者のジェームズは、会計に関する知識を持つ専門家であり、視聴者に財務諸表の重要性を理解させるために努力しています。特に、バランスシート、損益計算書、キャッシュフロー計算書の3つの主要な財務諸表について詳しく解説しています。このコンテンツは、会計を学ぶ上での基礎知識を提供し、視聴者の英語力向上にも寄与することを目指しています。
日常コミュニケーションのためのトップ5フレーズ
- 「ファイナンシャルステートメントとは何か？」
- 「バランスシートは、会社の資産、負債、及び資本を示しています。」
- 「損益計算書は、一定期間の収益と費用を要約します。」
- 「キャッシュフロー計算書は、現金の流入と流出を示します。」
- 「企業の資金繰りを理解するためにはキャッシュフロー計算書が不可欠です。」
段階的なシャドーイングガイド
この動画で紹介されている内容は、英語のビジネス用語が多いため、初心者には少し難易度が高いかもしれません。しかし、以下のステップで進めれば、効果的にシャドースピーチを行うことができます。
- 動画を視聴する: 初めに全体を通して視聴し、コンテキストを把握します。この段階では、専門用語の意味を調べておくと良いでしょう。
- セクションごとに分けて聴く: それぞれの財務諸表についての説明を小分けにして、繰り返し聴くことで、内容を深く理解します。
- シャドースピーチを始める: 画面を見ながら、同時に声に出して繰り返します。この時、発音やリズムに注意を払い、英語の発音を良くすることを意識します。
- 録音して聞き返す: 自分の声を録音し、話し方を確認します。これにより、改善点を見つけやすくなります。
- 定期的に練習する: このプロセスを繰り返すことで、よりスムーズに英語での会話ができるようになります。YouTubeで英語学習を続けることで、徐々に自信を持って話せるようになります。
このように、段階を踏んで学ぶことで、シャドースピーチのスキルを上達させることができます。「shadowspeaks」を活用して、自分のペースで進めていきましょう！
この動画の文法
話し手がよく使っている文型を、動画の実際の表現とともに紹介します。
| 文型 | 動画での表現 |
|---|---|
| 受動態 be + 過去分詞 — 誰がするかより、何が起きるかに焦点を当てる | is also called · is often used · is recognized |
| 関係詞節 who / which + 節 — 人や物について情報を加える | minutes, which is · contributions, which is · earnings, which are |
| 現在完了形 have/has + 過去分詞 — 過去の出来事が今も関係している | has come · has held · I've made |
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。