쉐도잉 연습: The INCOME STATEMENT for BEGINNERS - 영상으로 영어 말하기 배우기
레슨 만드는 중...
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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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이 레슨의 어휘와 말하기 포인트
이 C1 수준 말하기 레슨은 영상 “The INCOME STATEMENT for BEGINNERS”을(를) 바탕으로 합니다. 가장 자주 반복되는 단어는 다음과 같습니다: statement, balance, income, operating, cost. 이 영상에는 섀도잉할 문장 25개와 단어 784개가 있습니다. 말하는 구간의 길이는 5:04입니다. 화자는 분당 약 155단어로, 일상 대화에 가까운 자연스러운 속도로 말합니다. 단어의 85%가 영어에서 가장 많이 쓰이는 3,000단어에 속합니다. 나머지는 연습 전에 미리 확인해 두세요.
이 영상의 핵심 어휘
영상에서 가장 어려운 단어 11개를 발음, 뜻과 함께 정리했습니다.
| 단어 | 발음 | 뜻 |
|---|---|---|
| subtract 동사 | /səbˈtɹækt/ | 빼다 |
| summarize 동사 | /ˈsʌməˌɹaɪz/ | 요약하다 |
| amortization 명사 | /ˌæmɚtəˈzeɪʃən/ | 상각 |
| depreciation 명사 | /dɪˌpɹiːʃɪˈeɪʃən/ | 감가상각 |
| correspond 동사 | /ˌkoɹəˈspɑnd/ | 일치하다, 부합하다 |
| debit 명사 | /ˈdɛb.ɪt/ | 차변 |
| minus | /ˈmaɪ.nəs/ | 빼기 |
| arrange 동사 | /əˈɹeɪnd͡ʒ/ | 조정하다 |
| subscribe 동사 | /səbˈskɹaɪb/ | 구독하다 |
| shout 동사 | /ʃaʊt/ | 소리치다, 외치다 |
| cheat 동사 | /ˈt͡ʃiːt/ | 바람피우다, 바람을 피우다 |
이 영상의 문법
화자가 가장 많이 쓰는 문형을 영상 속 실제 표현과 함께 정리했습니다.
| 문형 | 영상 속 표현 |
|---|---|
| 관계절 who / which + 절 — 사람이나 사물에 대한 추가 정보 | revenue which is · balance which means · expenses which are |
| 수동태 be + 과거분사 — 누가 하는지보다 무슨 일이 일어나는지에 초점 | been posted · was run · are usually arranged |
주의할 발음
화자는 I'll, I'm, we'll 같은 축약형과 약화된 형태를 18번 사용합니다. 들리는 대로 짧게 발음하세요.
- “sh”와 “zh” 소리: amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, shout /ʃaʊt/
- 긴 단어 — 강세 위치에 주의: amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, categorize /ˈkætɪɡəˌɹaɪz/
한국어 화자가 어려워하는 소리:
- /z/ — ㅈ이 아니라 성대를 울리는 /s/: summarize /ˈsʌməˌɹaɪz/, amortization /ˌæmɚtəˈzeɪʃən/, categorize /ˈkætɪɡəˌɹaɪz/
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, subtract, summarize, amortization 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.