シャドーイング練習: The INCOME STATEMENT for BEGINNERS - 動画で英語スピーキングを学ぶ
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hey there I'm James you're watching Accounting Stuff and in this mini-series i'll show you how to make financial statements with an example financial statements are accounting reports that summarize a business's activities
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over a period of time there are three main ones that you should know about they're called the income statement the balance sheet and the cash flow statement
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in this video i'll show you how to make an income statement we'll cover the other two next on this channel so if you'd like to watch those then consider subscribing the income statement is a financial report that summarizes a businesses revenues and expenses over a period of time
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it works like this if you take a business's revenue and subtract its expenses then you're left with a profit or a loss that's why it's sometimes called the profit and loss statement
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or the P&L but we'll call this one the basic income statement it's nice and simple but it doesn't give us much information we need to expand it out to see the full detailed income statement
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at the top we have operating revenue which is the income earned from doing business and then we take away any direct operating costs these are the cost of sales and that leaves us with
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a gross profit or a loss beneath that we subtract any indirect operating costs or overheads to reach an operating profit or loss and finally we take away the indirect non-operating costs
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things like interest expenses and tax which brings us down to the bottom line the business's net profit or loss
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if you'd like to learn more about these terms then you can check out my other income statement video and i also summarize it all on my income statement cheat sheet and I'll leave links to both of those down in the description
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how do you make a basic income statement the first thing you'll need is a trial balance a trial balance is an accounting report showing the closing balances
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in all general ledger accounts at a point in time here's one for a dating app called Tumble it's an adjusted trial balance which means that all of Tumble's adjusting entries have already been posted
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and it was run on December 31st which happens to be the end of Tumble's financial year this trial balance holds a complete list of Tumble's accounts and closing balances
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debit balances go in the left column and credit balances go in the right column but how does this help us make an income statement well we can start by drawing a line
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because accounts in a trial balance are usually arranged in order above this line we have Tumble's assets liabilities and equity these are all balance sheet accounts which we can ignore
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we're interested in this stuff below the line Tumble's revenue and expenses which are their income statement accounts
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the basic income statement is Tumble's revenue minus its expenses in this case they earned 60 million dollars in revenue and incurred 50,350,000 dollars in expenses
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that leaves them with 9,650,000 dollars in profit baby but how do we make the detailed income statement
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the method is pretty much the same if we go back to Tumble's adjusted trial balance then all we need to do is categorize their expenses like we did before cost of sales is a direct operating cost general, administrative, selling, marketing, depreciation and amortization
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are all indirect operating costs and finally interest and tax expenses are indirect non-operating costs but please please be careful with depreciation and amortization if the long-term assets that they relate to
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aren't used in operations then these would also be indirect non-operating costs in this video I'm assuming that they are used in operations right that's the hard bit out the way
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all we need to do now is lift these numbers out of the adjusted trial balance and put them in the corresponding sections of the income statement that leaves us with a revenue of 60 million dollars just like before
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less 17.5 million dollars in cost of sales which is a direct operating cost which gives us a gross profit of 42.5 million dollars then we deduct indirect operating costs
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to reach an operating profit of 10,450,000 dollars and below that we subtract the indirect non-operating costs
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interest and tax which leaves Tumble with a net profit of nine million six hundred and fifty thousand dollars on the bottom line
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shout out to all of my channel members for your support in the next videos I'll show you how to make a balance sheet and a cash flow statement in the same way I'll see you then
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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 for BEGINNERS」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：statement, balance, income, operating, cost。 この動画には、シャドーイング用の文が25文、単語が784語あります。 音声の長さは5:04です。 話す速さは1分あたり約155語で、日常会話に近い自然なペースです。 単語の85%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 |
|---|---|---|
| adjust 動詞 | /əˈd͡ʒʌst/ | 調整する |
| subtract 動詞 | /səbˈtɹækt/ | 引く, 減らす |
| summarize 動詞 | /ˈsʌməˌɹaɪz/ | 要約する |
| amortization 名詞 | /ˌæmɚtəˈzeɪʃən/ | 償却 |
| depreciation 名詞 | /dɪˌpɹiːʃɪˈeɪʃən/ | 減価償却 |
| categorize 動詞 | /ˈkætɪɡəˌɹaɪz/ | 分類する |
| deduct 動詞 | /dɪˈdʌkt/ | 差し引く, 引く |
| ledger 名詞 | /ˈlɛd͡ʒɚ/ | 原簿, 元帳 |
| correspond 動詞 | /ˌkoɹəˈspɑnd/ | 文通する |
| debit 名詞 | /ˈdɛb.ɪt/ | 借方 |
| overhead 名詞 | /ˈəʊvəˌhɛd/ | オーバーヘッド, 間接費 |
| minus | /ˈmaɪ.nəs/ | 引く |
| arrange 動詞 | /əˈɹeɪnd͡ʒ/ | 整える, 並べる |
| subscribe 動詞 | /səbˈskɹaɪb/ | 購読する |
| shout 動詞 | /ʃaʊt/ | 叫ぶ |
動画に出てくる句動詞
| 単語 | 意味 |
|---|---|
| check out 動詞 | 試験する, 検査する |
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 |
|---|---|
| 関係詞節 who / which + 節 — 人や物について情報を加える | revenue which is · balance which means · expenses which are |
| 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 | been posted · was run · are usually arranged |
注意したい発音
話し手はI'll, I'm, we'llなど、短縮形や弱形を18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/, shout /ʃaʊt/
- 長い単語（アクセントの位置に注意）: amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, categorize /ˈkætɪɡəˌɹaɪz/
日本語話者が苦手な音：
- 子音の連続 — 間に母音を入れない: indirect /ˌɪn.daɪˈɹɛkt/, adjust /əˈd͡ʒʌst/, subtract /səbˈtɹækt/, deduct /dɪˈdʌkt/, correspond /ˌkoɹəˈspɑnd/
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。adjust, subtract, summarize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。