쉐도잉 연습: Essential Phrasal Verbs for Accountants - 영상으로 영어 말하기 배우기

In today's class, I'll be teaching you the essential phrasal verbs every accountant needs to know.

So if you're looking to sound more natural and speak more efficiently, make sure you watch this class right until the end.

So our first one is zero out.

So if you zero out something, it means you make the general ledger balance zero.

Okay, so let's imagine you have a clearing account

and this clearing account needs to be zero at the end of the month.

You could say at the end of the month, we are going to zero out the clearing account.

Or if you had a WIP account, okay, you could say last month I zeroed out all the WIP accounts.

In both cases, I made the balance zero.

Then we have roll forward.

So let's imagine you have a tax calculation from last year

and your boss wants you to replicate

that calculation for this year's numbers he may say to you

can you roll forward the tax calculation from last year to

this year what he's saying is can you update the previous periods figures with the current periods figures?

So when you roll forward something,

you're asking someone or you're telling someone that you're going to replace the previous figures with the current figures.

And you can use that for files, reports, or calculations.

Our next one is drill down.

So if you wanted to look at a general ledger account in detail

or you wanted to investigate a variance this would be the phrasal verb to use so

if your payroll expense was over budget by ten thousand dollars

you could say to someone i need to drill down into

the payroll expense account to understand why we're over budget then we have top up

so we're talking about provisions accruals prepayments and we want to increase the balance from one number

to a higher number we're going to use top up okay

so i could say we need to top up the provision from 100 000 to 120 000

or can we top up the prepayments account from a hundred dollars to 110

and our fifth phrasal verb is be made up of okay it is a synonym of the word consist of

or comprised of we're talking about the components of something okay

so let's imagine you're trying to describe the components of your costs of goods sold you could say,

cost of goods sold is made up of raw material, labor, and machine costs.

Or you might say, our team is made up of five people.

And our last phrasal verb, and probably the most popular, is break down.

So when we break down something we mean we want to separate things into smaller components

so we can analyze them okay

so you could ask someone can you break down the payroll costs into departments

or could you break down the revenue by customer

and that's our class on the essential phrasal verbs every accountant needs to know

if you'd like the video please hit the like and subscribe button

if you want to try

and use one of the phrasal verbs from today you can write it in the comment section below

and i will correct it for you

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.

쉐도잉 연습: Essential Phrasal Verbs for Accountants - 영상으로 영어 말하기 배우기

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