Практика Shadowing: Business English Vocabulary Lesson for ESL - Finance & Accounting Vocabulary 2 - 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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Balance sheet.
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Balance sheet.
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The balance sheet is a summary of a company's financial position at a specific point in time.
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usually the end of its financial year a company's balance sheet
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should indicate the value of everything the company owns its assets as well as everything that it owes its liabilities
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our balance sheet is not as strong as last year since we've taken some heavy losses on investments Asset
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Asset An asset is anything owned by a company that can be converted into cash or used to generate income.
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Most of the company's assets consist of accounts receivable from very risky customers,
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and until they are paid,
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it's hard to be sure of their actual value.
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An asset may be tangible,
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like a building, or intangible,
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like a valuable patent or copyright.
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Consulting firms usually have few tangible assets,
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and their main intangible asset is the reputation they've established.
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Liability.
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Liability.
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A liability is a financial obligation or debt held by a company.
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Some of the more common types of liabilities include accounts payable,
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bank loans and outstanding taxes.
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Managing liabilities effectively is critical to good financial planning.
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Short-term liabilities are usually those that must be paid within one year,
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while long-term liabilities are repayable after more than a year.
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Our short-term liabilities have grown very quickly this year as we expanded into new territories.
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Profit A company's profit is the amount the business earns in a given period,
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usually a year, after deducting all expenses.
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Profits for many firms have declined due to a slowdown in consumer spending.
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Profit margin A profit margin is the percentage of gross income a company retains after all costs are deducted.
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If the cost of producing a product is almost as high as the selling price,
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the profit margin will be very low.
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The profit margin on luxury automobiles is much higher than on economy vehicles.
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Loss.
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Loss.
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A loss is negative profit.
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If a single transaction costs more than it earns,
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the company is said to make a loss or take a loss on that transaction.
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We've always taken a loss on our equipment sales,
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but we make it up by generating revenue through after-sales service.
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If a company's profit for an entire year is negative,
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it is said to make a loss or run at a loss for that year.
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Companies that run at a loss for several years may be forced to stop trading on the stock exchange.
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A profit and loss statement is one type of accounting report that companies publish on a regular basis.
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Debt Debt is money owed by a company to another company or individual.
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Most corporate debt is in the form of loans from banks or bonds that have been sold to investors.
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This year's balance sheet shows that the company's bank debts have been fully repaid.
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Gross Gross A gross figure is a sum that does not include any deductions.
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For example, the total amount of money earned by selling a company's products can be described as gross income.
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Another term for gross income is revenue.
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The company's gross sales have risen 20% in the last quarter alone.
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To gross can also be used as a verb,
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meaning to earn gross income.
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The film was a great success and grossed more than 50 million dollars on its first weekend.
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Net A net figure is a sum that includes all deductions.
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The amount of money earned through a company's sales after subtracting
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all costs associated with the sales can be described as net income.
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Another term for net income is profit.
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We netted more than $100,000 from a single day of direct marketing sales.
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To net can also be used as a verb,
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meaning to earn net income.
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Pre-tax Pre-tax The adjective pre-tax means before payment of tax.
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Accountants normally show pre-tax profit or pre-tax income on one line of a company's financial statement
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and show profit after tax on a separate line.
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Our overseas results look better on a pre-tax basis because we operate in several countries where corporate taxes are very high.
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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...
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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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I expect the firm to make a this quarter unless our sales improve in March.
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Answer.
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I expect the firm to make a loss this quarter unless our sales improve in March.
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Most of the companies consist of real estate projects in different stages of development.
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Answer Most of the company's assets consist of real estate projects in different stages of development.
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Gross income looks impressive, but after costs the profit is quite disappointing.
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Answer.
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Gross income looks impressive, but after costs the net profit is quite disappointing.
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The new government's policies will allow us to retain more of our earnings.
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Answer.
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The new government's policies will allow us to retain more of our pre-tax earnings.
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You can visit the website at www.businessenglishpod.com to watch and download lots more videos on Business English.

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Почему стоит практиковать разговор на основе этого видео?

Практика разговорного английского через видеоуроки — это отличный способ улучшить свои навыки общения. В этом уроке вы познакомитесь с важной финансовой лексикой, связанной с бухгалтерией и финансами. Изучая термины, такие как баланс, актив и прибыль, вы не только расширите словарный запас, но и научитесь использовать их в контексте. Возможность повторения и применения речевых конструкций, представленных в видео, усилит ваше понимание и запоминание новых слов. Используя техники shadowspeak и shadowing, вы сможете более глубоко усвоить произношение и интонацию, что сделает вашу речь более естественной.

Грамматика и выражения в контексте

В этом видео используются несколько ключевых структур, которые важно отметить:

  • “Our balance sheet is not as strong as last year” - Это предложение демонстрирует использование сравнительной степени прилагательного “strong”, что поможет вам научиться сравнивать разные финансовые показатели.
  • “An asset is anything owned by a company” - Здесь используется определение, что позволяет лучше понять, как формировать определения в английском языке.
  • “Managing liabilities effectively is critical” - Это выражение подчеркивает важность управления, что является ключевым понятием в бизнесе.

С помощью практике shadowing вы можете улучшить их понимание и использование на слух.

Общие ловушки произношения

Некоторые слова в видео могут быть трудными для произношения. Например:

  • “Liability” - обращайте внимание на ударение, чтобы не путать с другими словами, связанными с финансами.
  • “Profit margin” - важно удачно сочетать обе части этого термина для правильного произношения.
  • “Debt” - это слово часто приводит к ошибкам, так как “b” не произносится, что вызывает трудности у изучающих английский.

Регулярная практика с использованием shadowspeaks поможет вам избежать этих ошибок и улучшить ваше произношение.

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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