ฝึกพูดภาษาอังกฤษด้วยเทคนิค Shadowing จากวิดีโอ: Organizational forms and corporate issuer features (for the CFA Level 1 exam)
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In this video, we're going to talk about the different organizational forms in business, as well as the features of one of those forms,
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which is corporations, how corporations are legally kind of created,
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what's the relationship that they have with their owners, and so on and so forth.
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This is a very introductory lesson within the corporate issuer section of the curriculum,
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you'll find hopefully a lot of these things that I'm going to talk about here are quite basic.
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You probably know them already, hopefully with a few exceptions, especially in relation to partnerships.
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If you come from a country or a jurisdiction where partnerships are not necessarily a very common thing,
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then you need to pay attention especially to that section.
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Okay, now when we discuss organizational forums, so the way in which business can be carried out.
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We may analyze them across various dimensions.
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And what I'll do here on my board is basically recreate a table that you'll find in your curriculum text,
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a very important one, because it summarizes everything, almost everything that you need to know.
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So the dimensions across which I want to analyze different organizational forms are going to be as follows.
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We'll start off, and don't be surprised that I'm starting off sort of kind of in the middle of my
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on my board because I want to leave some space up here for drawings.
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I'm going to start with the legal identity of the business. So legal identity.
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And what I mean by this is, does the business have a separate legal identity, separate from its owners?
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Is it a separate entity in the light of law?
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Can the business enter into contracts?
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Can the business hire people?
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Can the business be sued by somebody?
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Or can the business sue someone?
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As opposed to the owners being the parties to contracts and so on.
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Now, the next point is going to be the owner and manager stroke operator relationship relationship.
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What's the nature of the relationship between the owners of the business and those who manage it?
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Because often the managers will not be the ones who are actually the owners, especially in the case of corporations.
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Now, the next point I want to have on the agenda is owner liability.
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What is the extent to which owners are responsible for various things that may go wrong in the business?
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The risks and debts and losses, etc. A very important criterion relates to taxation.
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Who pays taxes?
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At what level are taxes levied and charged?
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And finally, access to capital.
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How easy is it for the business to get access to extra funding?
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And you'll see that this varies across the different organizational forms.
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Okay, so let's explore the different organizational forms.
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I'm going to start off with this sort of that most basic one, which is called a sole trader,
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which means an individual in business.
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Now, instead of saying sole trader, you may also say sole proprietorship.
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How do you spell this?
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Proprietorship.
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Sorry.
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English is not my native language, so sometimes I get the spelling completely wrong.
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Proprietorship.
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Okay, an individual doing conducting business is really the most basic organizational form that, you know, business may take.
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In this case, the business and owner are not separate.
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The owner is the business and the business is the owner.
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Or we sometimes say that the business, I think your curriculum states this as well, the business is an extension of the owner.
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So the business doesn't have any separate legal identity.
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So when it's a contradiction like here, I'm going to use maybe the color red.
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No separate.
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Oh, I should be writing this here.
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Okay.
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No separate legal identity.
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Sorry.
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Identity.
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Got this in the wrong place.
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No separate legal identity.
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Good.
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We'll see this happen quite a lot here.
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What is the owner, manager, stroke, operator of the business relationship?
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Well, this one is quite obvious because if it's a sole trader, it's owner operated.
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So the owner is the person doing the work in the business.
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What about owner liability?
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Well, this is a legal thing, but it's extremely important because the business is not a separate legal entity,
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a separate legal person.
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It's an extension of the owner.
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Anything that goes wrong goes on the owner's account.
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And the owner is, from a legal perspective, fully liable and responsible for everything that happens,
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for all the debts, for all the damages that such a business may do to others and inflict on others.
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So I'm going to say here sole,
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meaning 100 % complete, unlimited liability,
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or rather sole meaning maybe not 100%, 100 % is indicated by unlimited,
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but sole meaning not shared with anybody else because we're alone in this type of venture.
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Now, from a taxation point of view, I'm going to introduce a very important concept, namely pass through.
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And you'll see this quite a lot appearing elsewhere here as well as we go along.
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So this is an H at the end, sorry, pass through.
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We don't pay any corporate income taxes.
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We don't have a company that would pay taxes itself.
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So whatever earnings, whatever income the business generates are taxed at the level of the owner.
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So the owner pays personal income tax based on the earnings generated by their business activity.
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So everything is taxed at the personal, meaning owner level.
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okay and as you imagine you may imagine when it comes to the access to capital
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well that's a little bit limited isn't it or actually we don't know it's limited to the
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access enjoyed by the owner if the owner has plenty of access to money no problem
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but as with many sole proprietorships that may not be the case so access to capital is limited to
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or limited to or by, let's say, the owner's access.
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Okay, good.
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That's the most basic form.
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I wouldn't really expect you to get questions on this.
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It's a little bit simple, although you never know.
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Maybe in a question which gets you to contrast this against something else, possibly, but not a standalone question, I wouldn't think.
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Now, the next two types of organization forms that we're going to discuss here relate to partnerships, or in fact, two different types of partnerships,
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a general partnership and a limited partnership.
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In fact, your curriculum talks about three different partnerships, but then explores only two of them realistically in more detail.
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So I'm going to start with the first one.
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the general partnership let's use a different color general partnership
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okay the first thing to say is
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that a general partnership is very similar in terms of the features to a sole proprietorship
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or a sole trader with the exception that there is more people involved
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but those people to a large extent you know they can bring more resources
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because there's more of them but other than that things are very similar
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so the general partnership is this one is formed by GP's general partners.
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Don't confuse this with GP general practitioner, which relates to a doctor in many countries.
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GP general partners.
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And these general partners are like sole traders in the sense that there is no separate legal identity for the business.
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separate legal identity.
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The partnership is not a legal entity in its own right.
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And when it comes to this owner -manager relationship, well, in a general partnership, everything is going to be run by the partners.
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So it's partner -operated.
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The partners get together and they contact business together.
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Now, over here we wrote sole unlimited liability.
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Here I'm going to say shared unlimited liability.
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So still, the partners, the owners are going to be faced with unlimited liability for all the debts
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and losses of the business and so on and so forth.
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So if anything goes wrong, they may lose their personal assets, possibly.
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And actually, the thing is, I said shared over here, but typically in the majority of jurisdictions where you find subgeneral partnerships,
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what's going to happen is even though we're supposed to share in the profits,
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but also the risks and therefore the losses and debts and so on,
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if one of the partners is unable to cover their share of those losses, let's say, the other partners still face unlimited liability.
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So if money cannot be recovered from one of them, the others are on the hook for that missing amount.
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Okay, same story applies over here to the taxation aspect.
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So pass through and you know what that means.
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The partners pay tax on the income of their business at personal level as individuals
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and just like before I guess you could say that access to capital is limited
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by this time not the owners but the partners access
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so how good they are at accessing capital and what resources they can get their hands on
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it's difficult to say up front or determine up front what that access could be.
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Now, the second type of partnership, which is going to be a bit more interesting from an organizational point of view,
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is what we call a limited partnership, or LP.
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Actually, LP is going to be the name of one of the partners, or the abbreviation we give to one of the partners,
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And watch out, there's a third one called Limited Liability Partnership, an LLP.
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That's a third form which your curriculum discusses.
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And we'll jot some notes on that as well.
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So what happens in a limited partnership?
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you're going to have over here at least one GP
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which as before stands for general partner
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and the GP is going to have or face unlimited liability for or everything that may go wrong in the business,
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losses, debts, etc. And this one GP, or at least one GP,
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who faces unlimited liability, may,
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however, may, doesn't have to, may have managerial responsibilities.
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so they may actually run the thing responsibilities okay at the same time you're going to have typically
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on top of that one gp or at least one gp you're also going to have many limited partners
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who are referred to as LPs.
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And these limited partners will have, as the name suggests, they've got limited liability.
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How much they can lose is limited to the amount of money they invest, they put in they cannot lose more.
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But at the same time, on the flip side let's say, they cannot be involved in managing.
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the business, but cannot have any sort of managerial involvement.
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They are the providers of capital, but they cannot run the thing, they cannot run the show, so to speak.
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So these are the features of a limited partnership, and if we were to condense this into these,
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let's say dimensions or analyze things across dimensions starting with legal identity.
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Well, once again, it's a partnership.
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Partnerships don't have a separate legal identity.
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So they are, once again, an extension of the partners, just like here.
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And here it was an extension of the sole owner.
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previously I said partner operated for a general partnership
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but this time I'm going to say GP operated
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because the GP is the single partner who can actually run things although I did say
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they may have managerial responsibility they sometimes outsource this managerial responsibility to a third party.
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This is especially true for funds who outsource
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this managerial responsibility to a sort of external fund manager who has a license and so on.
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Now, when it comes to owner liability, we're going to have a split because it depends on who you are.
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The GP has unlimited liability.
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Now, in reality, especially in the world of funds, there are ways to kind of circumvent that.
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But it's not relevant for the CFA exam, at least not this level of the CFA exam.
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However, the LPs, the limited partners,
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face limited liability, limited to the amounts which they invest.
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Now taxation is once again going to be a pass -through affair,
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meaning the partners pay tax at their individual personal level.
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And what can we say about access to capital?
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As before, it's going to be limited or in some way bounded by the partners.
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partners access the wealth and ability of the partners to get their hands on some much -needed, potentially, capital.
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Now, I've got space, quite a lot of space over here still, but I want to tell you about one more partnership.
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I'm not necessarily going to analyze it in this table.
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Maybe I'll just use the space that I've got up here to talk about it.
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So this is going to be an LLP.
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It's the third type of partnership that you need to know.
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So this was the first one, the general partnership.
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This was the second.
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This is going to be the third, and it stands for Limited Liability Partnership.
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Now, please, whatever you already know about LPs, if you know about partnerships,
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you know, don't take that to be indicative of what you should use on the exam as knowledge,
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because you have to go with what the curriculum tells you, which is very sort of jurisdiction specific and in different jurisdictions,
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these things work sometimes very differently.
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So in the world of the level one curriculum, you need to understand the difference between limited, general, and limited liability partnership.
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Now, this one is going to be a bit similar to this, but not really.
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There's going to be important tweaks.
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It has no GP, so no general partner, nobody who take unlimited responsibility or liability.
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That's not needed.
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It has LPs only, limited partners only.
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Okay.
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So only those who have limited liability for what the partnership does it's these guys,
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these LPs who will be involved.
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in the management of the partnership.
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So this time the LP has no restrictions,
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or LPs then have restrictions about how involved they can be in the day -to -day management of the business.
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Here it's absolutely kind of expected that they would be sharing the managerial duties.
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LPs only and they get involved in managing the business, the partnership.
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And what typically happens is they will be typically selecting one of the partners,
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one of the LPs to act as the managing partner to kind of lead the partnership
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and if you hear the word managing partner, you may be thinking of professional services firms, for example, US -based ones,
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that this is a very common setup, the LLP in the US and other countries as well,
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to have professional services companies like accountancy firms,
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law firms, architecture firms, engineering firms run by managing partners, but surrounded by many other partners as well.
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And actually in the US, what your curriculum talks about is that the possibilities to use
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that LLP structure are limited to certain professions or certain sort of industries only,
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professional services mainly, firms, but not everything else.
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Okay, so know the difference, appreciate the difference to limited partnership.
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The difference is no GP, LPs only, and LPs have limited liability because they are limited partners,
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but they can be involved in the management of the company, which is a considerable change to what we saw before.
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And I've still got lots of space over here on the right -hand side,
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which is great because I'll need it to discuss the most complicated of all the forms, and that's a corporation.
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Okay, over here.
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So I'm going to write corporation.
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But I'm also going to need a bit of space up here to draw stuff related to corporation.
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So bear with me for a moment.
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I'm going to clean my board and come back to you in a second.
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So generally, I wrote down corporation here,
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but we're going to talk about limited companies in the sense of entities that have a separate legal identity.
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They're no longer going to be an extension of the owner.
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There are going to be companies that can sign agreements, sign contracts, hire people, be sued,
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get sued, everything I wrote about before,
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issued that, and so on and limited companies actually coming to varieties.
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At least, you know, this is the context on which your curriculum is written,
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which is, I guess, going to be very much inspired by an American context, but not just American.
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Also, a lot of European examples are thrown we're going to have private limited companies
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okay as well as public limited companies
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and it's this second type that's also going to be referred to as corporations at least in your,
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sorry, corporations in your curriculum.
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So that's where we get the corporation idea over here, right, from this notion.
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Now, I'll tell you the difference between the two in just a moment.
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It's quite technical, what you'll see.
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And hopefully you'll also be able to relate this to kind of your knowledge of business life.
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Let me draw a bit of an extension over here, a bit of a separator, because I just want to draw some things.
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It's not going to be a separate organizational form.
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It's just some ideas.
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You see, in a limited company,
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you're going to have owners who are typically referred to as shareholders and these owners will typically elect
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what we call a board of directors.
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Now, I know boards of directors don't exist in every country, but in the context of what you need to know for the CFA exam,
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this is the way to go.
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A board of directors, on the other hand,
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appoints executive managers, executives, well, executive directors, executives, e .g.
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the chief executive officer, the CEO, the CFO, and so on.
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And it's obviously these people who will be responsible for the day -to -day running of the company.
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So in the case of limited companies,
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you're going to typically have a separation of owner and operator.
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It's going to be the executive who run the show, but it's the shareholders who are the owners of the company.
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And the shareholders' interests are supposed to be represented by these people, right?
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The board of directors and executives should look after and should act in the best interest of the owners,
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which doesn't always happen but owners, shareholders have voting rights and they can,
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using the formalized process that takes place, for example, at the annual general meeting of shareholders,
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they can vote or they can elect different members to the board, different directors to the board,
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or they can influence the decisions of the board in various ways.
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Right.
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But because the owners are not generally involved in the day -to -day running of the business, there's that separation of ownership and management.
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This allows companies to access a much deeper pool of funding
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because whoever provides capital into the business doesn't have to automatically be involved in running it.
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So this is going to definitely open up space over here when it comes to access to capital.
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But I want to go up here to the top, and I want to talk about the difference between public limited companies and private limited companies.
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Well, the difference as stated in your curriculum is such that typically in a private limited company,
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you're going to have restrictions, and these are sort of legally imposed,
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on the number of owners, the number of shareholders.
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So, in terms of the number not growing beyond a certain level.
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But also, on top of that,
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there may be restrictions on the transfer of ownership.
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So if one of the owners wants to sell their stake, they can't necessarily do it just like that.
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They typically need to, often need to get the consent of the other owners, etc. It's not like it's impossible to sell,
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but you typically have to get some kind of okay from the other owners, which makes it a little bit restrictive,
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at least to some extent.
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But at the same time, so these restrictions already noted,
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private limited companies, your curriculum states,
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in many jurisdictions enjoy that pass -through concept or the benefit of
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that concept meaning tax is paid not at the corporate company level, but at the level of the owners.
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Now, in the case of public limited companies, and I do want to emphasize that this is how your curriculum portrays it,
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which may not be the way it works in your country.
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It's definitely not the way it works in my country, where I come from.
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But in the case of public limited companies, there will be no restrictions on the number of owners, no restrictions on the transfer of ownership.
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So no restrictions over here.
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But this is the big one.
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There will be no pass through.
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The corporation, the company, will have to pay corporation tax or company tax, corporate income tax.
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And then the owners will have to pay tax again when they receive a dividend,
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which is a distribution out of the profits made by a business,
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which gets, so corporate income tax at corporation level.
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And then again, when dividends are paid and received by the shareholders,
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by the owners, well, these are going to be subject to personal income tax.
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which gets us into a very important concept referred to as double taxation.
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And your curriculum talks about it quite a lot.
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Now, this is obviously a drawback of having a corporation.
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But at the same time,
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the fact that there are no restrictions on the number of owners and no restrictions on those owners selling their stakes, the shares,
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means this is a very suitable form for those companies who want to list on a stock exchange and give their owners,
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the shareholders, the co -owners of the business the possibility to trade, buy in, sell their shares without any limitations.
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The downside is a double taxation, but for those companies that plan to not necessarily pay a lot of dividends,
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but retain a lot of their profits in -house and reinvest those profits within the business, this will be a very suitable form.
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Now, from the point of view of summing things up in our table,
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I'm just going to go with this corporation concept because your curriculum doesn't really examine the private limited company
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in any way beyond these drawbacks and benefits.
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I mean, this is still applicable to any company.
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It doesn't matter whether it's private limited or public limited.
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So this ownership, board of director and executive management structure.
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But here, let's summarize some of the features of the corporation being the one that we really need to focus on.
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So, in this time around, we're going to have a separate legal entity for the first time.
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The corporation, in its own right, is a separate legal person.
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It's going to be board and management.
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So executive means the management, the executive team.
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So it's going to be board of directors plus management operating the thing, operated.
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And on top of this, in terms of the owner liability,
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here, the owners, the shareholders, have absolutely limited liability.
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That's why they're called limited companies.
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There doesn't have to be somebody who takes full responsibility.
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So unlimited, like with general partner.
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No, limited liability.
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The flip side is this idea of,
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you know, over here, corporate income tax.
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I think being paid.
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And then the consequence of that is double taxation when owners receive their dividend payments.
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Although there are ways to relieve this there may be tax credits, but they're very jurisdiction specific.
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And the big plus here is these kinds of entities enjoy unlimited access to capital.
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You know, they can attract as many owners, as many shareholders as they want to provide equity funding.
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Your curriculum talks, you know, in this reading or the learning module a little bit about the difference between equity
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and debt but I don't think this is something we really need to go into.
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That's so basic.
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Equity is non -returnable.
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I'm just going to summarize.
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I'm not even going to write this down.
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Equity is the funding you get from your shareholders.
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It's non -returnable.
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And it doesn't have to come necessarily from direct injections by shareholders.
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Equity can also, in a business,
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be the earnings generated by the company that have been kept by the business instead of being paid out as a dividend.
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So when you pay a dividend to shareholders, that dividend must come out of profit, but anything that's kept by the business makes equity grow.
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Obviously, corporations typically also have access to the debt market, so they may issue bonds,
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which obviously constitute returnable funding.
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Bond investors are compensated with interest in coupons, which you should know about from your studies of fixed income.
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And this is all available to, especially to corporations, limited companies, corporations.
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Right.
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But as a final point in this lesson, I want to show you an example of a question
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that's inspired by an example in your curriculum of this double taxation and what could possibly be asked.
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It's going to be very simple, but still, I want you to be ready for it.
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So let's check out a really basic curriculum -inspired question on the concept of double taxation, a numerical question.
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The total tax rate experienced by investors in a profitable public limited company,
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which pays corporate income tax at a rate of 20%, has a policy of maintaining a dividend payout ratio of 100%,
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meaning that all the profits the company generates are paid out as a dividend to investors
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and nothing is kept and also
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that a company operates in a jurisdiction where dividends received are taxed at 30 percent
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and what is
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that total tax rate closest to well the total tax rate is what is effectively felt by investors once
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you take into account everything all the deductions that they suffer due to corporate income tax,
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but also the personal income tax that they get levied on their dividend payouts.
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So, I mean, you could do this using percentages only, but you could, for example, imagine that a company has,
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let's say, taxable income, so income that is subject to taxation of 100,
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million, thousand, billion, whatever.
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And obviously the first deduction that we're going to make is one for corporate income tax.
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So from that minus corporate income tax.
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Now in the exam don't write this out like this.
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Use shorthand.
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Use, you know, do this in your head however you wish.
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So that's going to be 20 % of the taxable income
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So effectively the net profit of the business,
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the one that can be distributed as a dividend or kept in the company is just 60.
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Now in our case retained earnings are not going to be a thing because this company doesn't retain its earnings.
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It pays things out as a dividend.
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Right, it's not the most usual of policies, but never mind.
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Okay, as a dividend to shareholders.
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But, sorry, over here I've made a very, very huge mistake.
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This shouldn't say 60, it should say 80.
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100 minus 20 is 80.
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Sorry for that.
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Probably left you confused and staring at your screen for a moment.
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So 80 dividend to shareholders and now,
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you know, that 80 is subject to tax at the personal level.
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And that's taxed at 30%.
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So tax on dividends.
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It's going to be 30 % of this.
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If you do 80 times 30%, I mean, I've got my calculator out,
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but I think it's going to be 24 because that's 8 times 3 is 24.
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80 times 0 .3, yeah, 24.
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But, you know, given the blunder I made here, I don't want to risk it anymore. That was embarrassing enough.
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So, yeah, that's going to be 24 deducted.
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So ultimately, what the shareholders receive is 80 minus 24.
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Let's get this one right.
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56 cash flow to the shareholders.
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And when they ask you about the total tax rate, as they do in this question, what they're effectively thinking about is going for is,
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you know, what's the total deduction?
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That goes from over here down to here.
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And it's 44%, right?
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It's 44 of 100 that gets deducted, meaning 44%.
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So total tax rate is these two deductions combined, I guess.
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The 20 and the 24.
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20 plus 24 on original income of 100
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so 44 over 144 percent yeah and this is nicely in line with answer a
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and you may think to yourself you know
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there surely is an easier way of solving this yeah
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there is um you know whatever is the taxable income doesn't really matter
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i i imagined it to be a nice round 100
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but you could just as well have solved this by doing taking one minus
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and now in a bracket although we don't really need the bracket to be honest arithmetically
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or algebraically i'm going to take the
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whatever is 1 minus 0 .2 multiplied by 1 minus 0 .4.
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So this is a 3, although it doesn't really look like a 3.
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So let's write this down properly.
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1 minus 0 .8 times 0 .7,
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which is basically what's left after you deduct tax of 20 % and tax of 30 % over here.
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And this should work properly.
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0 .8 times 0 .7 on my calculator is 0 .56
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and obviously that's nice and in line with what we've got left after those two taxes are applied.
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Make that negative, plus one, okay, 0 .44%.
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Now, this is not something supplied in your curriculum, but I find this to be a much more intuitive way of thinking about it,
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or maybe much quicker than going and doing all these steps.
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There isn't a huge chance you'll get a question on this, but you never know.
412
So, now you know the concept.
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คำศัพท์และข้อสังเกตด้านการพูดสำหรับบทเรียนนี้
บทเรียนฝึกพูดนี้ใช้วิดีโอ “Organizational forms and corporate issuer features” เป็นสื่อ คำที่ถูกพูดซ้ำบ่อยที่สุด: owner, limited, partnership, partner, tax วิดีโอนี้มี 412 ประโยค และ 4917 คำ สำหรับฝึกพูดตาม ช่วงที่มีเสียงพูดยาว 42:22 ผู้พูดพูดด้วยความเร็วสม่ำเสมอ ประมาณ 116 คำต่อนาที เหมาะกับการฝึกพูดตาม 85% ของคำอยู่ใน 3,000 คำที่ใช้บ่อยที่สุดในภาษาอังกฤษ ส่วนที่เหลือควรดูไว้ก่อนเริ่มฝึก
คำศัพท์สำคัญในวิดีโอนี้
คำที่ควรเรียนรู้ 15 คำจากวิดีโอ พร้อมคำอ่านและความหมาย:
| คำศัพท์ | คำอ่าน | ความหมาย |
|---|---|---|
| curriculum คำนาม | /kəˈɹɪk.jə.ləm/ | หลักสูตร |
| shareholder คำนาม | /ˈʃɛəˌhəʊl.də(ɹ)/ | ผู้ถือหุ้น |
| dividend คำนาม | /ˈdɪvɪdɛnd/ | เงินปันผล |
| sole คำนาม | /səʊl/ | ฝ่า |
| restriction คำนาม | /ɹɪˈstɹɪkʃən/ | ข้อจำกัด, การจำกัด |
| minus | /ˈmaɪ.nəs/ | ลบ |
| necessarily คำกริยาวิเศษณ์ | /ˌnɛs.əˈsɛɹ.ə.li/ | ต้อง |
| examination คำนาม | /ɪɡˌzæm.ɪˈneɪ.ʃən/ | ไต่สวน |
| trader คำนาม | /ˈtɹeɪdɚ/ | พ่อค้า, ผู้ค้า |
| investor คำนาม | /ɪnˈvɛs.tə(ɹ)/ | ผู้ลงทุน |
| analyze คำกริยา | /ˈæn.əˌlaɪz/ | วิเคราะห์ |
| extent คำนาม | /ɪkˈstɛnt/ | ขอบข่าย, ขนาด |
| sue คำกริยา | /sjuː/ | ฟ้อง, ฟ้องร้อง |
| lesson คำนาม | /ˈlɛs.ən/ | บทเรียน |
| solve คำกริยา | /sɒlv/ | แก้, แก้ไข |
กริยาวลีที่คุณจะได้ยิน
| คำศัพท์ | คำอ่าน | ความหมาย |
|---|---|---|
| carry out คำกริยา | /ˈkæ.ɹi aʊt/ | กระทำ |
| get up คำกริยา | ลุก |
ประโยคที่ควรฝึกพูดซ้ำ
ประโยคสั้น ๆ ที่สมบูรณ์จากวิดีโอ ซึ่งนำไปใช้ในบทสนทนาประจำวันได้:
- How do you spell this?
- We'll see this happen quite a lot here.
- We don't pay any corporate income taxes.
- It's a little bit simple, although you never know.
- Here I'm going to say shared unlimited liability.
ไวยากรณ์ในวิดีโอนี้
โครงสร้างที่ผู้พูดใช้บ่อยที่สุด พร้อมคำพูดจริงจากวิดีโอ:
| โครงสร้าง | ในวิดีโอ |
|---|---|
| Passive voice be + กริยาช่อง 3 — เน้นสิ่งที่เกิดขึ้น ไม่ใช่ผู้กระทำ | can be carried · be sued · is called |
| Relative clauses who / which + อนุประโยค — ข้อมูลเพิ่มเติมเกี่ยวกับคนหรือสิ่งของ | those who manage · ones who are · one, which is |
| Present perfect have/has + กริยาช่อง 3 — เหตุการณ์ในอดีตที่ยังเกี่ยวข้องกับปัจจุบัน | have been kept · I've made · have solved |
การออกเสียงที่ควรระวัง
ผู้พูดใช้รูปย่อและรูปลดเสียง 87 ครั้ง เช่น I'm, don't, doesn't ให้พูดแบบสั้นตามที่ได้ยิน
- เสียง “sh” และ “zh”: partnership /ˈpɑɹtnɚʃɪp/, shareholder /ˈʃɛəˌhəʊl.də(ɹ)/, taxation /tækˈseɪ.ʃən/, restriction /ɹɪˈstɹɪkʃən/, organizational /ˌɔː(ɹ)ɡənɪˈzeɪʃənəl/
- คำยาว — ลงเสียงหนักให้ถูกพยางค์: liability /laɪəˈbɪlɪti/, curriculum /kəˈɹɪk.jə.ləm/, unlimited /ʌnˈlɪm.ɪ.tɪd/, organizational /ˌɔː(ɹ)ɡənɪˈzeɪʃənəl/, jurisdiction /d͡ʒʊɹɪsˈdɪkʃən/
เสียงที่คนไทยมักออกเสียงยาก:
- เสียงท้ายคำ — ออกเสียงให้ครบ ไม่เปลี่ยนเป็นตัวสะกดแบบไทย: sole /səʊl/, organizational /ˌɔː(ɹ)ɡənɪˈzeɪʃənəl/, minus /ˈmaɪ.nəs/, managerial /ˌmænɪˈd͡ʒɪəɹi.əl/, analyze /ˈæn.əˌlaɪz/
- /v/ — ไม่ใช่ /w/ ให้ฟันบนแตะริมฝีปากล่าง: dividend /ˈdɪvɪdɛnd/, investor /ɪnˈvɛs.tə(ɹ)/, solve /sɒlv/, invest /ɪnˈvɛst/, levy /ˈlɛ.vi/
- /z/ — เสียงก้อง ไม่ใช่ /s/: organizational /ˌɔː(ɹ)ɡənɪˈzeɪʃənəl/, examination /ɪɡˌzæm.ɪˈneɪ.ʃən/, analyze /ˈæn.əˌlaɪz/, confused /kənˈfjuːzd/, examine /ɪɡˈzæmɪn/
วิธีฝึกกับวิดีโอนี้
- ฟังวิดีโอให้จบหนึ่งรอบโดยยังไม่ต้องพูด แล้วจดคำที่ยังไม่รู้จัก
- พูดตามทีละประโยคด้วยความเร็วปกติ ทำซ้ำแต่ละประโยคจนจังหวะของคุณตรงกับผู้พูด
- อัดเสียงตัวเองแล้วเทียบกับต้นฉบับ โดยสังเกตคำอย่าง curriculum, shareholder, dividend เป็นพิเศษ
เทคนิค Shadowing คืออะไร?
Shadowing เป็นเทคนิคการเรียนรู้ภาษาที่ได้รับการรับรองทางวิทยาศาสตร์ พัฒนาขึ้นสำหรับการฝึกนักแปลมืออาชีพ วิธีการนี้เรียบง่ายแต่ทรงพลัง: คุณฟังเสียงภาษาอังกฤษจากเจ้าของภาษาและพูดตามทันที — เหมือนเงาที่ตามผู้พูดด้วยช่วงเวลาห่าง 1-2 วินาที การวิจัยแสดงว่าเทคนิคนี้ปรับปรุงความแม่นยำในการออกเสียง ทำนองเสียง จังหวะ การเชื่อมเสียง การฟังเข้าใจ และความคล่องแคล่วในการพูดได้อย่างมีนัยสำคัญ