Практика Shadowing: Business English Vocabulary for ESL - Accounting Vocabulary 1 - Изучайте разговорный английский с YouTube
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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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Контекст и фон
В данном видео рассматривается бизнес-английский словарь, связанный с бухгалтерским учетом. Аудитория видео - это изучающие английский язык как второстепенный, особенно заинтересованные в профессиональной терминологии. Ведущий объясняет важность бухгалтеров в предоставлении надежной финансовой информации для менеджеров и инвесторов. Применение бухгалтерских принципов оказывается ключевым для успешного функционирования бизнеса в разных отраслях.
Топ-5 фраз для повседневного общения
- Бухгалтерский учет (Accounting) - процесс сбора и представления информации о бизнес-активах компании.
- Счета к оплате (Accounts payable) - долги, которые компания должна, но еще не выплатила.
- Счета к получению (Accounts receivable) - платежи, которые компания должна получить, но еще не получила.
- Дебет (Debit) - стоимость или расходы, которые несет компания при покупке товаров.
- Кредит (Credit) - сумма денег, поступающая компании или индивидууму.
Пошаговое руководство по shadowing
Чтобы эффективно освоить лексику англоязычного бухгалтерского учета и улучшить произношение английского, следуйте этому пошаговому руководству:
- Прослушивание: Внимательно послушайте видео несколько раз, сосредоточившись на интонации и произношении ключевых слов.
- Повторение: Используйте метод shadowspeak, повторяя за говорящим. Это поможет вам научиться звучать естественно, улучшая вашу практику разговорного английского.
- Запись: Запишите свое произношение, сравните его с оригиналом и обратите внимание на различия. Это поможет выявить слабые места.
- Применение: Используйте выученные выражения в контексте реальных ситуаций, связанных с бухгалтерией и финансами, чтобы укрепить свои навыки.
- Регулярная практика: Повторяйте процесс со всеми новыми словами и фразами, чтобы систематически улучшать свои навыки shadow speech.
Работа над этими шагами поможет вам лучше понять и использовать бухгалтерский словарь в деловой среде, а также значительно повысит ваше мастерство в английском языке.
Что такое техника Shadowing?
Shadowing — это научно обоснованная техника изучения языка, изначально разработанная для подготовки профессиональных переводчиков и популяризированная полиглотом доктором Александром Аргуэльесом. Метод прост, но эффективен: вы слушаете аудио на английском от носителей языка и немедленно повторяете вслух — как тень, следующая за говорящим с задержкой в 1–2 секунды. В отличие от пассивного прослушивания или грамматических упражнений, Shadowing заставляет мозг и мышцы рта одновременно обрабатывать и воспроизводить реальные речевые паттерны. Исследования показывают, что это значительно улучшает точность произношения, интонацию, ритм, связную речь, понимание на слух и беглость речи — что делает его одним из самых эффективных методов для подготовки к IELTS Speaking и реального общения на английском.
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