쉐도잉 연습: Chart of accounts | Odoo Accounting - 영상으로 영어 말하기 배우기

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Hi, dear Odoo-ers, and welcome to this video on the chart of accounts.

A chart of accounts is simply a list of all the accounts that a business uses to keep its records organized.

Accounting software groups these accounts by their type, and while the names of those types might vary slightly from one software to another, they're generally similar.

In Odoo, all account types are categorized according to the financial report to which they belong.

Let's look first at the accounts that appear on the balance sheet.

Equity accounts represent the financial ownership of a company.

So these are used for shareholder accounts and retained earnings.

Assets are what the company owns and can be categorized into subtypes like bank and cash accounts, current assets like accounts receivable,

and fixed assets like property equipment and company vehicles, etc. etc. Liabilities are obligations a company owes,

such as accounts payable, short and long-term loans, etc. And then for the profit and loss report, we have our income and expense accounts.

Income accounts are where a company keeps track of the revenue coming in from its sales.

And by using multiple income accounts, companies can track income from different sales channels or from different product categories to have a more detailed understanding of their revenue.

Similarly, expense accounts are where a company keeps track of its expenses, whether that's due to external purchases, inventory loss, or internal expenses.

Let's take a look at it in our Bloom database.

So we'll open the accounting app and go to Configuration and Chart of Accounts.

Now there are a few things to keep in mind about the charts of accounts.

First, the chart of accounts can look slightly different depending on which fiscal localization a company uses.

That's because the typical chart of accounts in Canada, for example, is different from the chart of accounts from Belgium, like we see here.

However, a database may use a multi-company feature.

It is possible to have multiple charts of accounts in one database, but there can only be one chart of accounts per company.

But the same account can be mapped and belong to multiple companies, and accounts from multiple companies can be merged into one.

Check out our multi-company and branch management video for more information on that.

Within each company's chart of accounts, each account must have a unique code, a name, a type, and if it allows reconciliation.

This enables the reconciliation of journal items that hit this account with open bank transactions.

So now if we want to create a new account to track the income that we're receiving from our sales in Canada, we can go to our existing income accounts

because the best way to create a new account is to duplicate an existing similar one.

So in our case we'll take the 700 700 non-EU sales account.

So we'll select that and go to actions duplicate and then we want to change this account name.

So we'll click into it to open the account and we'll leave it as non-EU sales but then Call it Canada there.

And note that Odoo automatically updated the code to ensure that it's unique.

So here on the form view, we have additional options that weren't visible in the list view,

such as the fiscal category and whether the account is active or not.

One important thing to point out is that if no currency is specified on an account, it can be used with any currency.

And if an account is managed in a different currency than the company's main currency,

Odoo stores the foreign currency amount and then converts it into the company's currency for debit and credit purposes.

Here in the Description tab, we'll update the account description to be Sales to Customers in Canada

so that other users know when to use this account and select it on an invoice.

So let's create an invoice to see what it looks like.

We'll go back to our accounting dashboard

and click on new in the sales journal

and we'll select one of our Canadian customers like Garden D Canada

and we can add a line

because they want to buy some of our succulent arrangements

so I'll add that and we'll see that the sales account here is starts as 700,000 and it's updated to 700,700.

And then we can change it ourselves by clicking into it.

And we see our new account here.

And the description that we added earlier is visible here.

So it helps us to select the correct one.

Now, these accounts are all suggested because they're income accounts.

But if we wanted to select another, we could simply click show more and select another account.

But for now, we'll leave it as the 700701 non-EU Sales Canada account.

Note that for vendor bills, it's the expense and fixed assets accounts that are proposed first.

Now you know where to find the chart of accounts in Odoo

and how to customize it to match your own chart of accounts.

The chart of accounts is the foundation of many aspects of accounting, making it essential to set up correctly.

Now we have that done, we can move on to the next topic.

This has been your pal Dal, I'll see you in the next one.

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이 레슨의 어휘와 말하기 포인트

이 C1 수준 말하기 레슨은 영상 “Chart of accounts”을(를) 바탕으로 합니다. 가장 자주 반복되는 단어는 다음과 같습니다: account, chart, sales, income, currency. 이 영상에는 섀도잉할 문장 57개와 단어 890개가 있습니다. 말하는 구간의 길이는 5:36입니다. 화자는 분당 약 159단어로, 일상 대화에 가까운 자연스러운 속도로 말합니다. 단어의 86%가 영어에서 가장 많이 쓰이는 3,000단어에 속합니다. 나머지는 연습 전에 미리 확인해 두세요.

이 영상의 핵심 어휘

영상에서 가장 어려운 단어 12개를 발음, 뜻과 함께 정리했습니다.

단어	발음	뜻
invoice 명사	/ˈɪnˌvɔɪs/	송장, 인보이스
duplicate 동사	/ˈd(j)uː.plɪˌkeɪt/	복사하다
reconciliation 명사	/ˌɹɛkənˌsɪliˈeɪʃ(ə)n/	화해
dashboard 명사	/ˈdæʃˌboɹd/	계기판
localization 명사	/ˌloʊkəlɪˈzeɪʃən/	국재화, 국소화
debit 명사	/ˈdɛb.ɪt/	차변
shareholder 명사	/ˈʃɛəˌhəʊl.də(ɹ)/	주주
merge 동사	/mɝd͡ʒ/	합하다
vendor 명사	/ˈvɛn.dɚ/	판매인, 판매자
organize 동사	/ˈɔɹɡənaɪz/	조직하다
propose 동사	/pɹəˈpəʊz/	제안(提案)하다
obligation 명사	/ˌɑ.blɪˈɡeɪ.ʃn̩/	의무, 책임

영상에 나오는 구동사

단어	뜻
point out 동사	가리키다

주의할 발음

화자는 we'll, I'll, they're 같은 축약형과 약화된 형태를 16번 사용합니다. 들리는 대로 짧게 발음하세요.

“sh”와 “zh” 소리: reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, dashboard /ˈdæʃˌboɹd/, localization /ˌloʊkəlɪˈzeɪʃən/, shareholder /ˈʃɛəˌhəʊl.də(ɹ)/, obligation /ˌɑ.blɪˈɡeɪ.ʃn̩/
긴 단어 — 강세 위치에 주의: categorize /ˈkætɪɡəˌɹaɪz/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, localization /ˌloʊkəlɪˈzeɪʃən/

한국어 화자가 어려워하는 소리:

/v/ — ㅂ(/b/)과 구별하기: invoice /ˈɪnˌvɔɪs/, vendor /ˈvɛn.dɚ/
/z/ — ㅈ이 아니라 성대를 울리는 /s/: categorize /ˈkætɪɡəˌɹaɪz/, customize /ˈkʌs.tə.maɪ̯z/, localization /ˌloʊkəlɪˈzeɪʃən/, organize /ˈɔɹɡənaɪz/, propose /pɹəˈpəʊz/
/r/과 /l/ 구별하기: reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, shareholder /ˈʃɛəˌhəʊl.də(ɹ)/

이 영상으로 연습하는 방법

먼저 말하지 않고 영상을 끝까지 듣고 모르는 단어를 적어 둡니다.
0.75배속으로 한 문장씩 섀도잉을 시작하고, 익숙해지면 보통 속도로 돌아갑니다.
자신의 목소리를 녹음해 원본과 비교하고, invoice, duplicate, reconciliation 같은 단어에 특히 주의합니다.

쉐도잉이란? 영어 실력을 빠르게 키우는 과학적 방법

쉐도잉(Shadowing)은 원래 전문 통역사 훈련을 위해 개발된 언어 학습 기법으로, 다언어 학자인 Dr. Alexander Arguelles에 의해 대중화된 방법입니다. 핵심 원리는 간단하지만 매우 강력합니다: 원어민의 영어를 들으면서 1~2초의 짧은 지연으로 즉시 소리 내어 따라 말하는 것——마치 '그림자(shadow)'처럼 화자를 따라가는 것입니다. 문법 공부나 수동적인 청취와 달리, 쉐도잉은 뇌와 입 근육이 동시에 실시간으로 영어를 처리하고 재현하도록 훈련합니다. 연구에 따르면 이 방법은 발음 정확도, 억양, 리듬, 연음, 청취력, 말하기 유창성을 크게 향상시킵니다. IELTS 스피킹 준비와 자연스러운 영어 소통을 원하는 분들에게 특히 효과적입니다.

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쉐도잉 연습: Chart of accounts | Odoo Accounting - 영상으로 영어 말하기 배우기

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