シャドーイング練習: The INCOME STATEMENT Explained (Profit & Loss / P&L) - 動画で英語スピーキングを学ぶ
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In this video you'll learn what an income statement is.
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I'll show you what it looks like and how you can use it to measure a business's financial performance.
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Hey there, welcome back to Accounting Stuff.
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I'm James and in today's video we're going to cover the income statement.
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Also known as the profit and loss statement or the P&L for short.
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This is one of the three major financial statements in accounting along with the balance sheet and the cash flow statement.
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Collectively these reports give us an impression of a business's financial health so it's important that we understand how they work.
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I've already made videos covering the balance sheet and the cash flow statement
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which you can find linked up here and down below in the description
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but up until now I haven't posted a video yet on the income statement
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and I've received a lot of requests from you guys to cover this topic
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so thanks for all these particularly from one subscriber so Niloy
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if you're watching this video goes out to you good luck in your exam hope you crush it.
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An income statement is the summary of a business's revenues and expenses over a period of time.
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In its basic form an income statement looks like this it's a summary of a business's revenues
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and expenses over a period of time.
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When we take our total revenue and and subtract our expenses from it then we work out our profit or our loss.
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We make a profit when our revenues exceed our expenses
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and on the flip side we make a loss when our expenses are more than the income we've earned.
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This is why the income statement is also known as the profit and loss statement or the P&L for short.
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It lays out a roadmap for how we ended up here at the bottom line our profit or loss.
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The income statement always covers a period of time
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which could be anything that we want it to be but typically we run it for a month, a quarter or a full year.
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Here's a helpful analogy that I read in this book The Accounting Game which I recommend reading if you're new to accounting.
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You can find my review of it up here.
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Anyway back to it.
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If a balance sheet shows us a snapshot of a business's assets, liabilities and equity at a single point in time,
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then you can think of it as a photograph or a still frame taken from a video.
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Whereas the income statement covers a period of time.
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It's like watching a clip of that video.
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It has a beginning and it has an end.
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And if we look at it carefully and analyze it, then it can tell us a story.
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But more on that later.
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Let's take a closer look at our income statement.
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Revenues, less expenses, make us a profit or a loss.
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The problem with this layout is that it doesn't give us much detail.
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It would be much better if we made things a little more descriptive.
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For instance, revenue.
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There are many different types of revenue.
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If we were running a business that sells physical products then we might want to call this product sales instead.
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Or if we provide services we could call this our services rendered.
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This extra detail helps the readers of the income statement better understand what they're looking at.
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Clarity is the aim of the game here.
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The same goes for expenses.
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Businesses typically incur many different types of expense but broadly speaking these can be broken down into two categories.
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Our direct costs of doing business and our indirect costs of running the business.
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Our direct costs of doing business are the costs
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which we can directly trace through to the products we've sold or the services that we've provided.
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For a business that provides services we might call this our cost of services
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and if we sell physical goods then we could call this our cost of sales or our cost of goods sold.
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Direct costs like these are variable costs which increase in direct proportion to the sales that we've made.
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If you are running a retail
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or a wholesale business then these would include things like the original purchase price of the product
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that you're reselling or
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if you've run a manufacturing business then this would include the cost of your raw materials
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or the direct labor cost that went into producing your product.
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As we make more sales we incur more of these direct costs.
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Cost of goods sold can be a bit of a tricky concept to understand at first.
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It ties in very closely with inventory in the balance sheet.
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If you'd like to see me make a video explaining how all of
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that works then let me know down below in the comments
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and if you haven't already remember to hit that subscribe button
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so you don't miss out on all of the other accounting tutorials that we have coming out very soon.
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Back to the income statement.
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When we take our revenue and deduct our direct costs of doing business we get to our gross profit.
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If you're new to accounting then you'll soon discover that we have many different types of profit.
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Our gross profit is a really useful tool that allows us to measure the efficiency of our production and sales process.
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I'll show you how that works in a minute.
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But first let's jump back to indirect costs.
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These are the costs of running a business
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which can't directly be traced back to the production of goods or the provision of services.
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We sometimes call these overheads.
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Overheads can include fixed costs like rent, employee salaries, insurance costs, admin expenses,
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legal costs, accounting costs, marketing costs, depreciation and amortization.
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Whoa, there's a lot of them.
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Fixed costs like these tend to remain the same.
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They bear no correlation at all to the sales that your business has made.
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However, not all overheads are fixed.
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Variable overheads can loosely correlate with a business's sales, although they can't be directly traced back to the production of goods or the provision of services.
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These include things like advertising costs, which can indirectly drive sales and sales commissions.
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Utility costs could also be considered a variable overhead in a manufacturing business because these can increase as we ramp up production.
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When we deduct our indirect costs of doing business from our gross profit, we come to our operating profit.
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Operating profit measures the net income that we generated from operations.
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This is the residual amount that's left over after deducting all of our direct and indirect costs of doing business.
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So this is our basic income statement.
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But how does it help us measure a business's financial health?
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It does that by giving us a means to compare our financial performance against comparative accounting periods.
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A comparative period is a different period of time.
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It can be whatever we want it to be.
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We could compare a current month income statement against last month's income statement or this year versus last year.
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When we use comparative periods we can calculate the change
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or movement across each line item down the profit and loss statement
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and as accountants it's our job to support these movements with a narrative which explains all of the differences.
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Let's throw in some numbers into an imaginary company and I'll show you what I mean.
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We'll compare the movements in our P&L year on year.
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This is going to be for a medium-sized business so we can quote our numbers in thousands of dollars.
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What have we got here?
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Our imaginary company has made sales of $110,000 which is up $10,000 from what we made in the prior year.
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Our cost of goods sold have also increased by $10,000 from $30,000 to $40,000.
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That's left us with a gross profit of $70,000 which has remained unchanged.
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Our overheads are fixed at $45,000 which gives us an operating profit of $25,000 in each period.
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What can we learn from all of this?
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Well our sales have increased by $10,000 but our gross profit has remained exactly the same.
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How can that be?
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A useful metric that we can use to analyze this is gross profit margin.
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We can calculate our gross profit margin by taking our total product sales
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and deducting our costs of goods sold and then dividing the whole lot by our product sales.
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This measures how efficiently we've been producing and selling our imaginary product.
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In this case our gross profit margin in the current year is around 64%
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which is actually down from last year's gross profit margin of 70%.
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How's that possible?
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Well one of two things could be happening here.
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Our sales could be shrinking or our costs could be rising.
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We could be selling more products but at a discount or the cost of our raw materials could be rising.
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These are the questions that we need to be asking ourselves as accountants, investors or small business owners.
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We can compare metrics like the gross profit margin across comparative
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periods to help us identify what questions we should be asking and then Then, that's when the work begins.
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We need to find out the answers and use them to build a narrative that explains what's going on.
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Gross profit margin is just one of many business metrics that we can use to analyse the income statement.
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If you'd like to see me make videos on the others, let me know.
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Now, this is still quite a basic income statement.
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In reality there are other indirect costs of doing business which we might need to include as well.
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Things like interest expenses and tax.
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These tend to slot in below operating profit because they aren't considered to fall within the normal cost of operations.
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This is why operating profit is also known as EBIT or earnings before interest and tax.
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When we deduct our interest
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and tax from our operating profit we calculate our net profit the bottom line
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because it's at the bottom of the profit and loss statement.
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So you can see that there are many different types of profit and loss to consider in accounting.
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We start off with our revenue and we deduct our direct costs of doing business to come to our gross profit, our top line profit.
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Below this we take out the indirect costs of running our business to find our operating profit, our EBIT, our earnings before interest and tax.
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And when we remove interest and tax we calculate our net profit, the bottom line.
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these different types of profit help us measure performance over a period of time.
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The main goal of most businesses is to maximize their profits
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so it's important to be clear on what that means and to be aware of the differences between gross profit,
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operating profit and net profit which can each tell us a different part of the story.
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Like I mentioned earlier the income statement is just one of
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the three main financial statements along with the balance sheet and the cash flow statement.
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I've made videos covering both of these already which you can find here and here.
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If you found this one useful give it a like or better yet share it with a friend, why not?
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Don't forget to subscribe for more accounting tutorials.
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I'll see you around.
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このレッスンの語彙とスピーキングのポイント
このC1レベルのスピーキングレッスンは、動画「The INCOME STATEMENT Explained」を教材にしています。 繰り返し出てくる語は次のとおりです：profit, cost, statement, income, sales。 この動画には、シャドーイング用の文が142文、単語が1913語あります。 音声の長さは11:20です。 話す速さは1分あたり約169語で、日常会話に近い自然なペースです。 単語の86%は英語の頻出3,000語に含まれます。残りは練習の前に確認しておきましょう。
この動画の重要語彙
動画の中で特に難しい単語15語を、発音と意味つきで紹介します。
| 単語 | 発音 | 意味 |
|---|---|---|
| deduct 動詞 | /dɪˈdʌkt/ | 差し引く, 引く |
| overhead 名詞 | /ˈəʊvəˌhɛd/ | オーバーヘッド, 間接費 |
| calculate 動詞 | /ˈkælkjʊleɪt/ | 計算する |
| imaginary 形容詞 | /ɪˈmæd͡ʒɪˌn(ɛ)ɹi/ | 架空の, 幻想的な |
| accountant 名詞 | /əˈkaʊn.tənt/ | 会計士 |
| tutorial 名詞 | /ˌtjuːˈtɔːɹɪəl/ | 学習用, チュートリアル |
| analyze 動詞 | /ˈæn.əˌlaɪz/ | 分析する |
| subscribe 動詞 | /səbˈskɹaɪb/ | 購読する |
| amortization 名詞 | /ˌæmɚtəˈzeɪʃən/ | 償却 |
| depreciation 名詞 | /dɪˌpɹiːʃɪˈeɪʃən/ | 減価償却 |
| resell 動詞 | /ɹiːˈsɛl/ | 転売する |
| snapshot 名詞 | /ˈsnæpʃɒt/ | スナップショット |
| subtract 動詞 | /səbˈtɹækt/ | 引く, 減らす |
| subscriber 名詞 | /səbˈskɹaɪbɚ/ | 購読者, 加入者 |
| descriptive 形容詞 | /dəˈskɹɪptɪv/ | 限定用法の |
動画に出てくる句動詞
| 単語 | 発音 | 意味 |
|---|---|---|
| come out 動詞 | /ˌkʌm ˈaʊt/ | 出る |
| find out 動詞 | 見出す, 調べる | |
| take out 動詞 | 取り出す |
繰り返し練習したい文
動画に出てくる短く完結した文です。日常会話でそのまま使えます。
- Let's take a closer look at our income statement.
- I'll show you how that works in a minute.
- What have we got here?
- What can we learn from all of this?
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 |
|---|---|
| 条件文 if + 節, will/would + 動詞 — 条件とその結果 | If you're new to accounting then you'll soon |
| 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 | I've already made · haven't posted · I've received |
| 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 known · can be broken · be traced |
| 関係詞節 who / which + 節 — 人や物について情報を加える | costs, which can · profit which can |
注意したい発音
話し手はwe've, I'll, you'reなど、短縮形や弱形を33回使っています。聞こえたとおりの短い形で発音しましょう。
- 「sh」と「zh」の音: amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, snapshot /ˈsnæpʃɒt/, correlation /ˌkɔɹ.əˈleɪ.ʃən/
- 長い単語（アクセントの位置に注意）: comparative /kəmˈpæɹətɪv/, imaginary /ɪˈmæd͡ʒɪˌn(ɛ)ɹi/, amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, residual /ɹɪˈzɪd͡ʒ.u.əl/
日本語話者が苦手な音：
- /r/ と /l/ の区別 — /l/ は舌先を歯茎につけ、/r/ はどこにもつけない: tutorial /ˌtjuːˈtɔːɹɪəl/, correlate /ˈkɔɹəleɪt/, resell /ɹiːˈsɛl/, residual /ɹɪˈzɪd͡ʒ.u.əl/, indirectly /ˌɪn.dɪˈɹɛk(t).li/
- /v/ — /b/ にならないように、上の歯を下唇に当てる: overhead /ˈəʊvəˌhɛd/, comparative /kəmˈpæɹətɪv/, descriptive /dəˈskɹɪptɪv/, investor /ɪnˈvɛs.tə(ɹ)/
- 子音の連続 — 間に母音を入れない: deduct /dɪˈdʌkt/, indirect /ˌɪn.daɪˈɹɛkt/, calculate /ˈkælkjʊleɪt/, accountant /əˈkaʊn.tənt/, tutorial /ˌtjuːˈtɔːɹɪəl/
この動画での練習方法
- まず声を出さずに動画を最後まで聞き、知らない単語をメモします。
- まず0.75倍速で一文ずつシャドーイングし、慣れてきたら通常の速度に戻します。
- 自分の声を録音して元の音声と比べます。deduct, overhead, calculateなどの単語に特に注意しましょう。
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。