쉐도잉 연습: Business English Vocabulary for ESL - Accounting Vocabulary 1 - YouTube로 영어 말하기 배우기

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You're watching Video Vocab by BusinessEnglishPod.com Today we're looking at business vocabulary related to accounting.
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You're watching Video Vocab by BusinessEnglishPod.com Today we're looking at business vocabulary related to accounting.
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First, we'll hear a short article introducing the topic.
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Then we'll go over each word in detail with some example sentences to show you how you can use the words.
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At the end of the video,
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you'll have a chance to review and practice your new vocabulary.
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Managers and investors depend on accountants to provide them with objective,
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reliable information about the financial condition of the companies they deal with.
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For this reason, the accounting profession is crucial to the operation of businesses in all sectors.
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The basic principles of keeping a company's accounts are very simple.
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All flows of funds in and out of the company need to be recorded,
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with clear tracking of debits and credits.
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This recording of transactions is known as bookkeeping,
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since it involves preparing books or,
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more likely, computer records with financial information about the company.
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These bookkeeping records are known as the company's ledger.
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At regular intervals, for example,
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every month or every quarter,
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the books must be examined to ensure that they balance correctly.
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Now we'll go through each word in detail with some example sentences to show you how the vocabulary can be used.
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Accounting Accounting is the practice of collecting detailed records on a company's business activities and presenting them in a clear,
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simplified form that the company's management and outsiders can easily understand.
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The school's accounting program has expanded in recent years as more students have pursued this career.
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Accountant.
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Accounts.
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Accountants are responsible for this task,
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and a company's business records are known as accounts.
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Our accountant recommended we improve our billing system for overseas clients.
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After checking the accounts for the past six months,
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we have concluded that this company is bankrupt.
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Two technical terms in accounting are among the most common collocations for this word,
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accounts payable and accounts receivable.
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Accounts payable are bills or expenses that a company owes but is not yet paid.
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Accounts receivable are payments that a company is owed but is not yet received.
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debit debit a debit is a cost
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or charge paid by a company for example
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when it purchases supplies from a vendor this word can also be used as a verb
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and one common collocation is to debit a bank account meaning
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to transfer money out of the account our agreement with our regular customers
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allows us to debit their accounts as soon as we ship an order.
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Credit A credit is a sum of money transferred to a company or individual,
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for example a monthly salary payment.
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When used as a verb,
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this word produces the collocation to credit a bank account,
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meaning to transfer money into the account.
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My monthly salary is credited to my account on the 15th of each month.
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Transaction A transaction is a single financial or business dealing.
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A transaction normally involves delivery of a good or service by one party to another.
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in exchange for payment.
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We prefer to use electronic payment for all transactions of $1,000 or more.
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Bookkeeping.
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Bookkeeping.
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Bookkeeping is the practice of making detailed records of a company's business transactions,
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including all flows of money in and out of the company
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and all changes in the stock of property and other goods that it owns
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the department's bookkeeping has been careless this year
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and they're having trouble figuring out how much they spent on the new product launch
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bookkeeper bookkeeper the records produced by bookkeepers form the basis for preparing a company's financial statements.
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Our bookkeeper is very strict about documenting even the smallest expense.
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Ledger.
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Ledger.
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A ledger or general ledger is a book,
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or in most cases nowadays a computer file or software program,
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where a company's transactions are recorded.
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On a regular basis, the ledger is usually checked
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or reconciled against other records to confirm that no information is missing or incorrect.
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When our accountants reconciled the ledger for December,
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they noticed several major sales had been incorrectly reported for November.
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balance balance in banking
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and accounting the balance refers to the amount of funds left in a bank account after all relevant debits
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and credits have been calculated
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I'd like to keep my account balance over five thousand so I can avoid paying any bank charges
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Now it's your turn to practice some of the words we have studied in this episode.
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You'll hear a series of sentences with a word blanked out or replaced with a beep.
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Repeat the whole sentence, but say the missing word.
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For example, if you hear,
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some of your more recent may not be showing up in our records yet.
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You should say, some of your more recent transactions may not be showing up in our records yet.
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We'll play an example answer after each exercise.
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Are you ready?
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Let's begin.
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Your account shows a...
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...of $367.
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Your account shows a balance of $367.
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As soon as the transaction is processed,
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the bank will your account.
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Answer.
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As soon as the transaction is processed,
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the bank will debit your account.
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Expense reports should be sent to the Department at the end of each month.
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Answer.
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Expense reports should be sent to the accounts department at the end of each month.
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Abdo is very strict about documenting even the smallest expense.
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Answer.
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Our bookkeeper is very strict about documenting even the smallest expense.
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watch and download lots more videos on Business English.

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이번 비디오에서는 회계와 관련된 비즈니스 영어 어휘를 익히게 됩니다. 영어 학습자는 회계의 기본 개념과 관련된 용어를 배우고, 이 용어들을 실제 문장에서 어떻게 사용할 수 있는지를 연습하게 됩니다. 영어로 비즈니스를 수행하는 데 필요한 필수 어휘를 강화함으로써, 실제 비즈니스 환경에서의 커뮤니케이션 능력을 향상시키세요.

핵심 어휘 및 구문

  • 회계 (Accounting) - 회사의 비즈니스 활동을 기록하고 이를 간단한 형태로 제시하는 관행입니다.
  • 회계사 (Accountant) - 회계 관련 업무를 담당하는 전문가입니다.
  • 계좌 (Accounts) - 회사의 비즈니스 기록을 나타냅니다.
  • 차변 (Debit) - 회사가 지출하는 비용을 말합니다.
  • 대변 (Credit) - 회사나 개인에게 전송되는 금액입니다.
  • 거래 (Transaction) - 하나의 재무적 또는 비즈니스 행위로, 상품이나 서비스의 제공이 포함됩니다.
  • 부기 (Bookkeeping) - 회사의 재무 정보 기록을 다루는 작업입니다.

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이번 비디오의 내용을 효과적으로 배우기 위해 shadowspeak 기법을 활용해 보세요. 특히 비디오의 속도와 톤을 잘 듣고 따라 하는 것이 중요합니다. 느린 속도로 발음하거나 중요한 용어를 반복해서 연습하여, 자연스럽게 문장을 내뱉는 연습을 하세요. 보다 높은 수준의 영어 말하기 능력을 원하신다면, IELTS 스피킹과 같은 스피킹 시험 준비를 통해 실력을 더욱 향상시킬 수 있습니다. 감정을 담아 그림을 그리듯이 shadow speech 기법으로 배우는 단어와 표현들을 반복함으로써, 실제 대화에서 더 유창하게 사용할 수 있게 됩니다. 마지막으로, 금융 관련 상황에서 자주 접하게 될 문장들을 반복하고 숙지하여, 실무에서 즉각적으로 사용하세요.

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