Shadowing Practice: 0920 International Accounting - Learn English Speaking with Video
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17 sentences
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1
International Accounting.
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International companies can choose how they present financial information to outside parties.
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The rules and regulations between countries vary significantly.
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Accountants worldwide are familiar with the words, Generally Accepted Accounting Principles, GAAP.
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Some of the basic principles are the Going Concern Principle, the Prudence Principle, the Matching Principle,
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The Consistency Principle The development of these principles has greatly differed between countries.
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For example, in most English -speaking countries,
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it is often accepted practice to offset unrealized gains from unrealized losses or to revalue long.
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Term assets upwards provided sufficient proof of the current.
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Value can be shown.
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This means that accounts can have very different values, depending on whether the company chooses to follow.
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Local Accounting Standards, International Financial, Reporting Standards IFRS, formerly the International,
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Accounting Standards IAS or US GAAP.
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Whether the company can choose is governed by the laws of the country where it is registered.
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For example, the USA
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and Japan currently allow publicly traded companies to prepare their financial statements using the standards of the International Accounting Standards Committee,
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IASC, but they must also include a reconciliation to domestic GAAP.
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Vocabulary and speaking notes for this lesson
This video has 17 sentences and 186 words to shadow. The speech runs for 1:31. The speaker talks at a steady 122 words per minute, a comfortable pace for shadowing. Only 78% of the words are among the 3,000 most common in English, so the vocabulary is demanding.
Key vocabulary in this video
15 words from the video worth learning, with pronunciation and meaning:
| Word | Pronunciation | Meaning |
|---|---|---|
| principle noun | /ˈpɹɪn.sɪ.pəl/ | A fundamental assumption, fundamental law or guiding belief. |
| regulation noun | /ˌɹɛɡjʊˈleɪʃən/ | The act of regulating or the condition of being regulated. |
| greatly adverb | /ˈɡɹeɪ̯t.li/ | To a great extent or degree. |
| sufficient | /səˈfɪʃənt/ | An adequate quantity of; enough. |
| publicly adverb | /ˈpʌb.lɪ.kli/ | In public, openly, in an open and public manner. |
| vary verb | /ˈvɛəɹi/ | To change with time or a similar parameter. |
| formerly adverb | /ˈfɔɹmɚli/ | at some time in the past |
| asset noun | /ˈæsɛt/ | A thing or quality that has value, especially one that generates cash flows. |
| depend verb | /dɪˈpɛnd/ | To be contingent or conditioned; to have something as a necessary condition |
| differ verb | /ˈdɪfɚ/ | Not to have the same traits or characteristics; to be unalike or distinct. |
| offset noun | /ˈɔf.sɛt/ | Anything that acts as counterbalance; a compensating equivalent. |
| accountant noun | /əˈkaʊn.tənt/ | One who renders account; one accountable. |
| upwards adverb | /ˈʌpwɚdz/ | Towards a (higher) position closer to the sky than the ground. |
| reconciliation noun | /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/ | The re-establishment of friendly relations; conciliation, rapprochement. |
| govern verb | /ˈɡʌv.ən/ | To make and administer the public policy and affairs of; to exercise sovereign authority in. |
Pronunciation to watch
- The “sh” and “zh” sounds: regulation /ˌɹɛɡjʊˈleɪʃən/, sufficient /səˈfɪʃənt/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/
- Long words — get the stress right: regulation /ˌɹɛɡjʊˈleɪʃən/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/
How to practise with this video
- Listen to the whole video once without speaking and note the words you do not know.
- Shadow it sentence by sentence at normal speed, repeating each one until your rhythm matches the speaker.
- Record yourself and compare with the original, paying attention to words like principle, regulation, greatly.
Grammar in this video
The structures the speaker uses most, with the exact words from the video:
| Structure | In the video |
|---|---|
| Passive voice be + past participle — the focus is on what happens, not who does it | is often accepted · can be shown · is governed |
| Present perfect have/has + past participle — a past action that still matters now | has greatly differed |
What is the Shadowing Technique?
Shadowing is a science-backed language learning technique originally developed for professional interpreter training and popularized by polyglot Dr. Alexander Arguelles. The method is simple but powerful: you listen to native English audio and immediately repeat it out loud — like a shadow following the speaker with just a 1–2 second delay. Unlike passive listening or grammar drills, shadowing forces your brain and mouth muscles to simultaneously process and reproduce real speech patterns. Research shows it significantly improves pronunciation accuracy, intonation, rhythm, connected speech, listening comprehension, and speaking fluency — making it one of the most effective methods for IELTS Speaking preparation and real-world English communication.