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

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Hello and welcome Hello and welcome back to Accounting Stuff.
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I'm James and today we're talking financial statements.
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the income statement, the balance sheet and the cash flow statement.
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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.
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So let's get started.
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What are financial statements?
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Financial statements are reports that summarize the activities and financial performance of a business.
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They're prepared at the end of each accounting period
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and they're designed to give investors and lenders a feel for a business's financial health.
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The three main financial statements are the balance sheet,
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each of these work with an example.
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Tea -licious is a family -run business that produces a popular blend of black tea.
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Their financial year has come to a close and they've finished putting together their financial statements.
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So let's look at them.
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We'll start with the balance sheet.
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What is a balance sheet?
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The balance sheet is a financial statement that gives us a snapshot of a business's in time.
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The balance sheet is also called the statement of financial position and it looks like this.
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In the header we have the business's name followed by the name of the financial statement.
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And directly below that, we have the point in time that we're looking at.
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A snapshot of December 31st. On the left hand side of the balance sheet, we have a list of everything the business owns.
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It's assets.
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And on the right we have everything the business owes.
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its liabilities and equity.
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Tealicious owes liabilities to third parties like its suppliers, its employees and the tax office.
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But it also owes equity back to the owners of the business.
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This includes their original capital contributions, which is the cash the owners injected into the business.
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and retained earnings, which are the cumulative profits that the business has held onto.
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If we collapse the balance sheet down into its core components, then we can see that Tealicious has total equity of $129 .5 million.
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What does this mean?
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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.
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At the bottom of the balance sheet,
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Tealicious has total assets of $169 million and total liabilities and equity of $169 million.
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The stuff it owns is equal to the stuff it owes.
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So the balance sheet is in balance.
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which is fantastic news because a balance sheet always has to balance.
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Why?
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Because it says so in the accounting equation.
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Assets shall always equal liabilities plus equity.
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Or the stuff that a business owns is equal to the stuff that a business owns.
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What is an income statement?
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An income statement is a financial statement that summarizes a business's revenues and expenses over a period of time.
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statement is more like a video or a boomerang covering a range of time.
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The income statement looks like this: As you can see in the header the income statement covers a period of time
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The year ended December 31st. and in the body of the report we have a summary of revenue earned and expenses incurred.
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If we collapse it then we find that the income statement is really showing us three things: Firstly,
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Tealicious made $255 million in revenue, which is their top -line income that it earned from selling products during the year.
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Secondly, it incurred $248 million in expenses.
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This includes the direct and indirect costs of running the business.
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And finally, when we subtract expenses from revenue, we see that Tealicious generated $7 million in net profit on the bottom line.
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Profitability is key to the income statement, which is why it's also called the statement of profit and loss.
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It tells us how much profit the business earned over a period of time.
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But be careful here because profit doesn't necessarily translate to cash flow, which is why businesses also need a cash flow statement.
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What is a cash flow statement?
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over a period of time.
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Businesses need to make a cash flow statement if they are using accrual accounting.
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You see, there are two methods of accounting.
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We have the cash method and the accrual method.
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The cash method of accounting is often used by smaller businesses.
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It says that revenue is recognized when cash is received and expenses are recorded when cash is paid out.
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Under the cash method, the income statement and the cash flow statement are equivalent to one another.
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If cash comes in, we record revenue.
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And if cash goes out, we record an expense.
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It's nice and simple, but it has its limitations.
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What if Tealicious makes a large sale, but the customer doesn't pay the invoice until the following accounting period?
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Their revenue could be understated in the period that they made the sale
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and overstated in the following period when they received the cash.
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There has to be a better way.
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And thankfully there is.
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The accrual method says that we should recognize revenue as it's earned
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and record expenses as they are incurred when the substance of the transaction takes place.
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This means that cash inflows and outflows aren't equivalent to revenues and expenses.
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They need to be tracked separately in the cash flow statement.
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A cash flow statement looks like this: In the header we have the period of time that it relates to,
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just like we had in the income statement and in the body we have two main sections
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At the bottom we have the opening and closing cash balances for the financial year.
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We get these numbers from the balance sheet.
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Tealicious started out with 11 million dollars and finished up with 12 million dollars.
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So overall, that's a net increase in cash of $1 million.
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But how did this come about?
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This is where the top section comes in.
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We work out the cash flow from operating activities, investing activities and financing activities.
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Cash flow from operating activities covers regular business activities.
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How much cash Tealicious brought in and spent whilst selling tea?
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Tealicious is using the direct method so this section mirrors an income statement prepared under the cash method of accounting.
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Cash flow from investing activities looks outside of the core operations of the business.
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These are the cash inflows and outflows from investments and buying or selling property and equipment.
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Cash flow from financing activities is all about funding the business either through loans from banks
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or equity from the owners of the business.
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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.
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It does here, which means the cash flow statement is reconciled.
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Let's do a quick recap.
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The balance sheet gives us a snapshot of a business's assets, liabilities and equity at a single point in time.
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It shows us what a business owns and what it owes.
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It also tells us how much the business is worth to its owners.
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And then we have the income statement, which shows us a business's revenues and expenses over a period of time.
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When we take the difference, we can see if it made a profit or a loss.
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The cash flow statement reveals a business's cash inflows and outflows over a period of time.
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These are reconciled back to the movement in cash in the balance sheet.
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I've made videos and cheat sheets covering each of these financial statements.
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You can find links to all of that down in the description and a big thanks to all my channel members.
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You know who you are and I appreciate your support.
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Thank you from both of us, this is Winnie by the way, and we'll see you in the next one.

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。

  1. 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。
  2. 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。
  3. 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。
  4. 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。
  5. 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！

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。