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What is bookkeeping and why it matters?
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Bookkeeping tracks all the financial transactions of a business, every bit of money that comes in, like sales, and every bit that goes out,
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like payments for rent, bills and other expenses.
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It helps us see clearly how the business is performing and where the money is going.
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For example, a coffee shop records its sales as income.
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It also pays for rent, utility bills, staff wages and salaries, business insurance and other daily expenses.
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The coffee shop owns assets such as cash, property, plant and equipment and furniture and fixtures.
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It may also owe money, for example, bank loans, taxes or unpaid bills.
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Bookkeeping and accounting.
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They sound similar, right?
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But they actually do two different jobs, and both are equally important.
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Bookkeeping is all about collecting and recording financial data, basically keeping a detailed record of everything that happens in the business financially.
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So every time the business earns money, pays bills, buys stock or spends cash, The bookkeeper writes it down.
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Think of them as the record keepers.
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They make sure every transaction is captured accurately and in order.
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Once all that data has been recorded, the accountant analyses and interprets it to make sense of the numbers.
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They look at the records, prepare financial statements like the profit and loss account and balance sheet, and then use that information to help make decisions.
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Together, they give us the complete financial picture of the business.
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In other words, they answer the question, what do these numbers actually tell us about the business?
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In this lesson, we're going to look at four really important accounting terms.
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Assets, liabilities, income and expenses.
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Let's start with assets.
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These are things the business owns, like cash in the bank, property, computers or equipment.
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Basically, anything that has value and helps the business run.
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Next, we have liabilities.
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These are the things the business owes.
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Money that needs to be paid back.
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It could be loans, unpaid bills or credit card balances.
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Then we come to income.
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This is money coming into the business, usually from selling goods or providing services.
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We often use words like sales, income, earnings or revenue to mean the same thing.
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So, think of income, sales, earnings and revenue as four ways of describing the money the business earns from what it does.
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And finally, expenses.
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These are the costs of running the business, things like rent, utilities, cleaning, insurance, staff wages and salaries and so on.
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So, if our bakery buys flour for £50, that's an expense, and when it sells bread for £200, that's income.
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By keeping track of these four categories, what the business owns, owes, earns and spends, we can clearly see how the business is doing.
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In this lesson, we're going to look at owner's capital and the balance sheet basics.
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Let's start with something simple.
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Imagine you're starting your own small bakery.
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You put in £3,000 of your own money to buy equipment and ingredients.
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That money you invested is called owner's capital.
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It's the amount the owner puts into the business to get it started or keep it running.
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Now, as soon as the business starts, we can describe what it owns and what it owes.
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That's where the balance sheet comes in.
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The balance sheet shows three things – what the business owns, called assets, what it owes,
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called liabilities, and the part that belongs to the owner – that's the owner's capital.
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These three always stay in balance, and we show it as a simple equation.
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Equals liabilities plus owner's capital.
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For example, if your bakery owns £5,000 worth of assets and owes £2,000 in loans,
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the remaining £3,000 belongs to the owner.
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That's your capital.
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So remember, the balance sheet is called a balance sheet because both sides always have to equal each other.
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It's like a set of scales.
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When one side changes, something must change on the other side too.
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Every business tells a story and that story is written in numbers.
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In this lesson we're going to learn one of the most important stories, how a business earns a profit or makes a loss.
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Your income is what you earn, the money that comes in.
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Your expenses are what you spend, the money that goes out.
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If your income is greater than your expenses, you make a profit.
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If your expenses are higher, you make a loss.
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Here's a bakery that sold bread worth £1,000.
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That's their income.
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They spent £700 on flour, rent and wages.
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Those are expenses.
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So £1,000 minus £700 equals £300.
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That's their profit.
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What's left after all costs are covered.
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Now look at this case.
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They earned only £600, but their expenses were £800.
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So, £600 minus £800 gives us minus £200.
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That's a loss.
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They spent more than they earned.
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This is exactly what happens in every business.
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From a small cafe to a big company.
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If you manage your income and expenses carefully, you'll make a profit it.
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But if your expenses get out of control, you'll make a loss.
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So remember, profit isn't just a lucky number.
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It tells you how well the business is being managed.
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Every time a business does something, buys, sells, pays, borrows or earns, it affects two parts of its accounts.
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That's called the dual impact or duality principle.
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It's It's the rule that keeps our books balanced and is the heart of double entry bookkeeping.
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The accounting equation is the foundation of all bookkeeping.
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It shows that everything a business owns, assets, is financed by either what it owes,
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liabilities, or what the owner invested, owner's capital.
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Accounting equation formula, assets equals liabilities plus owner's capital.
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This means the two sides of the equation must always stay in balance.
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Let's say the owner puts £5,000 of their own money into the business.
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What happens?
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The business receives cash, so assets go up by £5,000.
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At the same time, the owner's investment increases, so capital goes up by £5,000.
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See?
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Both sides of the equation increased equally.
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Next, imagine the business buys a computer worth £1,000 but doesn't pay immediately.
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The business now owns a new asset, the computer.
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So assets go up by £1,000, but it also owes £1,000 to the supplier.
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So liabilities go up by the same amount.
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The equation still balances.
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Now, the business pays off £500 from a loan.
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That means cash goes down.
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So assets decrease by £500.
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The amount owed also goes down.
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So liabilities decrease by £500.
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Again, both sides fall equally and the balance is maintained.
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Next, the business earns £2,000 from sales.
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That means cash increases.
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Assets go up by £2,000.
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At the same time, profit increases the owner's share, so capital goes up by £2,000.
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The business is growing, but the balance still holds true.
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Finally, the business pays £300 for rent.
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Cash decreases, so assets go down by £300.
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That rent is an expense, which reduces profit, so capital goes down by £300 pounds,
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both sides decrease and the equation stays equal
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so in every example something goes up
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and something else goes down that's why the accounting equation always stays balanced every transaction affects two accounts
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but the total always matches that's the magic of double entry bookkeeping in business
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transactions are classed as cash or credit depending on when payment takes place.
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Cash sale occurs when a business provides goods or services and receives the money straight away.
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For example, a customer pays instantly using a debit or credit card, bank transfer or cash at the till.
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Credit sale takes place when a business supplies goods or services but allows the customer time to pay.
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The The payment is made after an agreed period, such as 30 days.
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For example, sending an invoice that gives the customer 30 days to settle.
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Cash purchase – happens when a business buys goods or services and settles the amount immediately.
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For example, paying for supplies in cash at the point of purchase.
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Credit purchase – occurs a business receives goods or services from a supplier and agrees to pay at a later date.
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receiving materials now and paying the suppliers invoice 30 days later.
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When running a business there are two key groups you'll deal with every day customers and suppliers.
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Customers are the people or other businesses who purchase your goods or services.
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Some customers pay right away these are called cash customers.
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Others might be given a bit of time to pay these are known as credit customers.
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For example, imagine a company selling office furniture.
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If someone walks into the shop, pays by card and takes their desk home, that's a cash customer.
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But if a company places a bulk order and is given 30 days to pay the invoice, that's a credit customer.
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Now let's look at suppliers.
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Suppliers are the people or businesses that provide goods or services to your company.
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Some suppliers require payment right away, we call them cash suppliers,
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while others allow you to pay after a certain period, called credit suppliers.
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For instance, if you buy printer paper from a local store and pay at the counter, that's a cash supplier.
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But if you order office equipment from a wholesaler and agree to pay next month, that's a credit supplier.
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So, in short, customers bring money into the business, suppliers are the ones the business spends money on.
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Every business stands in the middle of two flows, money coming in from customers and money going out to suppliers.
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These are called receivables and payables.
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Receivables represent the amounts that customers still need to pay the business for goods or services they've received on credit.
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Think of it like this.
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When your business makes a credit sale, you've earned income but haven't yet received the cash.
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The customer now owes you, so the business records this as receivables.
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Imagine your business sold 50 bike helmets to a retailer with 30-day payment terms.
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Until they pay the invoice, that amount is part of your receivables, money you expect to come in soon.
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On the other side, we have payables.
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This refers to the money that the business itself owes to its suppliers for goods or services bought on credit.
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When a company makes a credit purchase, it receives the goods first and agrees to pay later.
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The supplier becomes one of the business's creditors because the business has an obligation to pay them.
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These amounts are recorded in the purchase's ledger, which tracks each supplier, the amount owed and the agreed payment date.
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For example, your company buys new bike parts from a wholesaler on 30-day credit terms.
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Until that invoice is paid, the balance appears in your payables, money due to go out in the future.
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In every business, transactions don't just happen.
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They're recorded, verified and supported by documents.
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These documents create a paper or digital trail that shows what was agreed between the buyer and the seller.
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They confirm what was ordered, delivered and paid for, and help both sides track progress,
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check accuracy and sort out any issues if something goes wrong.
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The purpose behind them is to keep transactions transparent, accurate and traceable.
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Let's look at the main documents used when businesses buy and sell goods or services.
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A price quotation is usually the starting point in a sale.
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It's a document prepared by the seller that lists the items or services offered, along with the prices, terms and conditions.
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It gives the buyer an idea of how much something will cost before they decide to place an order.
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Purchase order.
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Once the buyer decides to go ahead, they send a purchase order to the seller.
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This document confirms what goods or services are being ordered, the quantity and sometimes the agreed price.
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The invoice comes from the seller once the goods or services have been provided.
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It's an official request for payment and includes details such as what was sold, the date, the total amount and when payment is due.
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The invoice forms a key part of a company's accounting records
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because it shows what income is expected it goods received note GRN
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when the buyer receives the goods they issue a goods received note often called a GRN this document confirms
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that the items ordered have arrived and are in good condition it's used to check
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that what was delivered matches the purchase order and that nothing is missing or damaged
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credit note sometimes mistakes happen maybe the wrong goods were delivered or or some items were damaged.
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In such cases, the seller issues a credit note.
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A credit note reduces the amount owed by the buyer, correcting the original invoice.
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It's a way to show that the seller has accepted the return or the adjustment.
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Remittance advice.
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When the buyer makes a payment, they often send a remittance advice.
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This document tells the seller which invoices are being paid and the amount of each payment.
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It helps the seller match incoming payments to the correct invoices, especially when there are multiple transactions.
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Cash Receipt Finally, when payment has been received, the seller provides a cash receipt.
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This is proof of payment.
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It shows that the money has been received and the transaction is complete.
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Cash receipts are important for both the buyer and the seller's accounting records.
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In an accounting system, financial information isn't all recorded in one place.
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Transactions are stored in different books or records, depending on their type and purpose.
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We call these transaction locations.
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Let's look at the main ones you'll encounter.
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Books of prime entry.
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These are the first records in which a transaction is written down, the starting point of the bookkeeping process.
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Examples include Sales Day Book for credit sales, Sales Returns Day Book, Records Goods Returned by Customers,
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also called returns inwards, Purchases Day Book for credit purchases,
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Purchases Returns Day Book, Records Goods Returned to Suppliers, also called returns outwards, and Cash Book for cash receipts and payments.
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Here we have an example of a sales day book which records all goods and services sold on credit to our customers.
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Each line shows a separate sale during the month. For example, on the 4th of January the business sold goods to Bright
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Home Interiors for £850 net plus £170 VAT making a total of £1,020.
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Now let's look at the purchases day book which records everything the business bought on credit from its suppliers.
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On the 3rd of January for instance,
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the company purchased office supplies from Office Pro Supplies for £620 net plus £124 VAT giving a total of £744.
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Here's a summary overview of the main books of Prime Entry used in bookkeeping.
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The Sales Day Book records all credit sales made to customers.
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The Purchases Day Book records all credit purchases made from suppliers.
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The Sales Returns Day Book records goods returned by customers.
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The Purchases Returns Day Book records goods returned to suppliers.
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And finally, the cash book records all receipts and payments made by the business.
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This includes both cash and bank transactions.
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Now that we've looked at the day books or books of prime entry, such as the sales day book, purchases day book and the cash book,
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we're ready to move into the next stage of bookkeeping – the general ledger.
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This is where transactions are summarised and categorised to show the financial position of the business.
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The General Ledger is the central record of all financial transactions.
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It includes assets, liability, equity, income and expense accounts.
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Think of it as the master book that contains a summary of all financial activity.
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The General Ledger forms the basis for preparing the trial balance and eventually the profit and loss account and balance sheet.
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The Receivables Ledger, sometimes called the Sales Ledger, keeps track of money owed to the business by its customers.
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Each customer has their own individual account.
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Whenever goods or services are sold on credit, that transaction is posted here.
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When customers make payments, their accounts are updated to reduce the balance owed.
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In summary, it shows who owes the business money and how much.
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The payables ledger, also known as the purchase ledger, is the opposite of the receivables ledger.
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It records money that the business owes to its suppliers.
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Each supplier has an individual account.
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When the business buys goods or services on credit, the amount is recorded here.
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When payments are made to suppliers, the balances are reduced.
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This helps the business manage its liabilities and cash flow effectively.
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The cash book records all money received and paid out of the business, whether through physical cash or through the bank.
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It often serves a dual role.
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It acts as a book of prime entry, where transactions are first recorded,
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and it also functions as part of the ledger system because it contains the actual cash and bank accounts.
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You'll usually see two main columns – receipts, debits, showing money coming in, and payments, credits, showing money going out.
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The Petty Cashbook is used for recording small, everyday payments, such as postage, stationery or minor office supplies.
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It's controlled by a system known as Impressed, where a fixed amount is kept in hand.
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When small expenses are paid out, the total is reimbursed to bring the balance back to the original Impressed amount.
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This makes it easy to monitor and control small cash transactions.
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Every transaction in business has two sides.
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In accounting, we record both sides so that our books always stay in balance.
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This method is called double-entry bookkeeping because each transaction is entered twice.
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Once as a debit and once as a credit.
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A ledger account is shaped like a T.
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The left-hand side is for debits, the right-hand side for credits.
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Think of the debit side as what the business owns
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or spends and the credit side as what the business owes or gives away.
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This keeps the accounting equation in balance.
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Assets equals liabilities plus capital.
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Let's take an example.
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The business buys a computer for £500 cash.
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Now, what's happening here?
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The business is getting a computer, which is an asset.
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When an asset increases, we debit that account.
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So we record, debit equipment account £500 because our equipment, or assets, have gone up.
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But at the same time, the business is paying cash.
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That means the cash the business owns is going down.
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When an asset decreases, we credit that account.
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So we record, credit cash account £500 because the cash asset has reduced.
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Notice how one side increases and the other decreases.
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And the two amounts are the same.
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That's the key rule in double entry bookkeeping.
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Every transaction has two sides and the total debits must always equal the total credits.
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You can see two T-accounts side by side.
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On the equipment account, you write £500 on the left side, the debit side.
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On the cash account, you write £500 on the right side, the credit side.
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If you add up both sides, the total still balances.
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One debit, one credit, same amount.
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Paying utility bill increases expenses, debit expenses, and reduces the bank balance, credit bank.
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The business gains a new asset, office desk, so the asset account increases, debit.
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Bank, another asset, decreases, so it's credited.
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Drawings are money taken out by the owner.
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They reduce the owner's capital, so they are debited.
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The business takes loan from the bank, liability increases, credit, and receives cash, asset increases, debit.
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Selling goods increases sales revenue, credit, and increases the bank balance, debit.
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The business receives money, asset increases, debit bank, and the owner's investment increases capital, credit capital.
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To remember how each type of account behaves, it helps to understand what increases or decreases them.
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Debit side Assets When the business owns or receives something of value, we debit the asset account.
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Example Buying equipment or a vehicle Expenses When the business spends money or incurs a cost, we debit the expense account.
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Example paying rent, wages or electricity bills.
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Drawings.
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When the owner takes money or goods out of the business, we debit drawings because it reduces capital.
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Example.
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The owner withdraws £500 for personal use.
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Credit side.
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Income or revenue.
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When the business earns money from sales or services, we credit the income account.
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Example.
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Making a sale or earning service income.
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Liability.
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When the business owes money or takes on a debt, we credit the liability account.
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Example, taking out a loan or buying on credit.
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Capital, owner's equity.
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When the owner invests money into the business, we credit capital because it represents the owner's claim on the business.
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Example, the owner invests £2,000 to start the business.
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In summary, debit increases assets, expenses, drawings.
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credit increases income liabilities capital remember every debit must have an equal credit so
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that the books always stay in balance what is account coding
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coding means assigning a unique number to each account in the
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chart of accounts think of it like a postcode system for your finances every account gets its own location number
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so it can be found grouped and summarized easily these numbers are called account codes
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or nominal codes and they make it much faster to enter transactions consistently sort
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or filter accounts by type
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and prepare financial statements automatically why coding is useful consistency everyone in the finance team uses the same numbering system
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so for an example code 6,000 means wages not something random speed you can post transactions quickly without searching long account names.
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Codes help your software instantly group totals for assets, liabilities, income and expenses.
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For example, if all expense codes begin with six, you can easily pull out all your costs by asking the system to total anything that starts with six.
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Here in this table we can see how each account in the business is given its own account code and category.
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For example, bank account has the code 1000 which falls under current assets, money the business owns.
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We use different code ranges for different types of accounts, assets and liabilities, both current and non-current.
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Cost of sales and overheads for running costs.
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Administrative expenses, revenue or income accounts, and owner's equity, which shows how much the owner has invested in the business.
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How it works in practice.
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Let's say we're recording a transaction for office rent.
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Instead of typing office rent expense every time, we can simply type code 7000.
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The system knows this means rent expense.
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If we then record utility expenses under 7100 and insurance under 7200,
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our software can easily produce a total for all accounts in the 7000 to 7999 range,
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which we know represents administrative costs.
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There's no legal rule saying your bank account must be 1,000 or your capital must be 3,000.
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These are just conventions, agreed upon structures that make it easier for accountants across businesses to read ledgers.
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A company might decide to start its sales at 4,000, while another might use 100 for the same purpose,
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and that's fine, as long as it's consistent throughout that system.
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In larger businesses, codes can have more detail.
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For an example, 7000-01 might mean office rent .
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7000-02 could mean office rent .
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The first part of the code shows the type of expense and the second part identifies the department, project or location.
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Let's look at what those codes represent in real terms.
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Every code belongs to one of two big families in accounting, assets and liabilities.
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This is where the coding system connects directly to the double entry system.
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In accounting, we divide assets and liabilities into short term, called current, and long term, called non-current categories.
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Current assets business owns or expects to use or turn into cash within a year.
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examples bank balance cash unpaid customer invoices non-current assets also called
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fixed assets are assets the business uses for longer periods usually
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more than a year examples equipment vehicles buildings the same logic
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applies to liabilities current liabilities are debts the business expects to pay off within 12 months like supplier invoices
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or short-term overdrafts Non-current liabilities are longer-term debts, like bank loans or mortgages that will take years to repay.
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Now we use those assets, liability and equity codes, in real journal entries and T-accounts.
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When a transaction happens, for example the owner invests £10,000 and the bank grants a £50,000 loan,
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then the business buys computers for £6,000.
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Each of those accounts will appear in the ledger using their category-based codes.
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Example, the business receives £10,000 so cash in the bank increases.
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This is a debit entry in the bank account, code 1000.
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At the same time, owner's capital increases.
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That means the owner now has a claim over the business.
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This is a credit entry in the owner's capital account, code 3000.
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Business received £50,000 loan from the bank.
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Again, the bank account increases because we've received money.
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Debit bank account £50,000.
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But now, the business owes that £50,000 to the bank.
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It's a liability.
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Credit bank loan account £50,000.
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Business purchased computers for £6,000, including £1,000 VAT.
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The bank decreases because money is going out.
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Credit bank account £6,000.
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The business owns new computers, so our assets increased.
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Debit computers account £5,000 which is excluding VAT.
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The VAT on the purchase is recoverable, meaning HMRC owes us that amount.
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We debit VAT on purchases account £1,000.
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The double entry tables
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and T-accounts show how all these coded accounts interact current assets increase debit side while capital and liabilities increase credit side.
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Let's recap what we've already learned about double entry and accounts.
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We know that every transaction has two sides, a debit and a credit, and that they must always balance.
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We also learned that assets and liabilities form the foundation of our accounting equation.
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Assets minus liabilities equals capital.
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This shows what the business owns versus what it owes, and the difference represents the owner's share, the capital.
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And when we bring income and expenses into the picture, we see how the business earns profit.
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Income minus expenses equals profit.
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Now, let's practice how all of this looks in real accounts.
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We'll post the transactions into T-accounts and then bring them together in a trial balance to check that everything adds up.
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Imagine we're looking at a few real documents, an invoice, a supplier bills and some bank transactions.
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These are everyday business events.
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Our job is to turn them into accounting entries.
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The plan is, first, we'll take each transaction and decide which accounts it affects.
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Second, we'll record it into our T accounts.
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Third, we'll total everything up and check that our trial balance still balances.
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Basically, we're turning business paperwork into balanced numbers.
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Our first transaction, the owner puts £10,000 cash into the business.
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Which two accounts are involved?
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Bank and owner's capital.
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Let's post that in our T-accounts.
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The bank increases, so we debit bank.
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Capital increases, so we credit capital.
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Next, the business takes out a £50,000 loan from the bank.
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That increases our bank, so debit bank.
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This increases our loan, which is liability account, credit loan.
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Then we buy computers for £9,600, including £1,600 VAT.
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So, debit computers, £8,000, asset account.
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debit VAT on purchases £1,600 asset account and credit bank £9,600 asset account.
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We paid for our office supplies £500,
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so our double entry will be debit office supplies £500 because our expense increased and credit bank £500 because our cash decreased.
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Office supplies is an expense and expenses always increase on the debit side.
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The bank account is an asset and assets decrease on the credit side when we spend money.
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Now let's look at another transaction.
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The business received £2,000 for services we've provided and the money went straight into the bank account.
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The bank account is an asset and assets increase on the debit side when money comes in.
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The service income account represents our income and income increases on the credit side.
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Debit bank £2,000 because cash in the bank increased.
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Credit service income £2,000 because our revenue increased.
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Let's look at this transaction.
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Our client has paid £5,400 for an invoice we issued earlier for software we provided.
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The money is received into our bank account.
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Our bank account increases because cash came in.
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Assets increase on the debit side.
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Our accounts receivable decreases because the customer has now paid what they owed.
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Assets decrease on the credit side.
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Now that we've posted all our transactions, we can check that everything balances.
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We do this by preparing a trial balance, which lists all the accounts with their debit and credit totals.
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If the total debits equal the total credits, it confirms that every transaction has been recorded correctly in line with the double entry principle.
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Here, we can see both sides total £77,500, so our accounts are balanced.
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That means our bookkeeping is accurate and ready for the next stage, preparing financial statements.
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Từ vựng và ghi chú luyện nói cho bài học này
Bài luyện nói trình độ C1 này dựa trên video “Bookkeeping and Accounting Course for Beginners”. Những từ được nhắc lại nhiều nhất trong bài: account, credit, asset, cash, bank. Video này có 407 câu và 4739 từ để luyện shadowing. Phần lời nói dài 35:23. Người nói giữ tốc độ đều, khoảng 134 từ mỗi phút, vừa sức để nói đuổi theo. 83% số từ nằm trong 3.000 từ tiếng Anh thông dụng nhất; phần còn lại nên xem trước khi luyện.
Từ vựng quan trọng trong video
15 từ khó nhất trong video, kèm phiên âm và nghĩa:
| Từ | Phiên âm | Nghĩa |
|---|---|---|
| debit danh từ | /ˈdɛb.ɪt/ | ghi nợ |
| supplier danh từ | /səˈplaɪə/ | người cung cấp, người tiếp tế |
| invoice danh từ | /ˈɪnˌvɔɪs/ | hóa đơn |
| ledger danh từ | /ˈlɛd͡ʒɚ/ | sổ cái |
| equation danh từ | /ɪˈkweɪ.ʒən/ | phương trình |
| cellar danh từ | /ˈsɛləɹ/ | hầm chứa, hầm rượu |
| buyer danh từ | /ˈbaɪ.əɹ/ | người mua, khách mua |
| receipt danh từ | /ɹɪˈsiːt/ | biên nhận, biên lai |
| minus | /ˈmaɪ.nəs/ | trừ |
| bakery danh từ | /ˈbeɪ.kə.ɹi/ | lò bánh mì, tiệm bánh |
| accountant danh từ | /əˈkaʊn.tənt/ | kế toán |
| flour danh từ | /ˈflaʊ.ə/ | bột, phấn |
| creditor danh từ | /ˈkɹɛdɪtɚ/ | chủ nợ |
| postcode danh từ | /ˈpoʊs(t)ˌkoʊd/ | mã bưu chính, mã thư tín |
| ingredient danh từ | /ɪnˈɡɹiːdi.ənt/ | thành phần |
Cụm động từ bạn sẽ nghe
| Từ | Phiên âm | Nghĩa |
|---|---|---|
| go up động từ | lên | |
| go out động từ | ra, chết | |
| pay back động từ | /peɪ bæk/ | trả |
| write down động từ | viết ra, ghi xuống |
Những câu đáng luyện lại
Các câu ngắn, trọn ý trong video mà bạn có thể dùng lại khi giao tiếp hằng ngày:
- Let's start with something simple.
- Imagine you're starting your own small bakery.
- That money you invested is called owner's capital.
- Let's look at the main ones you'll encounter.
- Let's say we're recording a transaction for office rent.
Ngữ pháp trong video
Những cấu trúc người nói dùng nhiều nhất, kèm đúng cụm từ trong video:
| Cấu trúc | Trong video |
|---|---|
| Thì hiện tại hoàn thành have/has + quá khứ phân từ — việc đã xảy ra nhưng còn liên quan đến hiện tại | has been recorded · they've received · you've earned |
| Câu bị động be + quá khứ phân từ — nhấn vào việc xảy ra, không phải người làm | is captured · has been recorded · be paid |
| Mệnh đề quan hệ who / which + mệnh đề — thêm thông tin về người hoặc vật | computer, which is · loan, which is |
Phát âm cần chú ý
Người nói dùng 30 dạng rút gọn, ví dụ we're, we've, you'll. Hãy nói theo dạng ngắn đúng như bạn nghe.
- Âm “sh” và “zh”: equation /ɪˈkweɪ.ʒən/, quotation /kwoʊˈteɪʃn̩/, stationary /ˈsteɪʃəˌnɛɹi/, obligation /ˌɑ.blɪˈɡeɪ.ʃn̩/
- Từ dài — đặt trọng âm cho đúng: duality /d(j)uːˈælɪti/, recoverable /ɹɪˈkʌvɚəb(ə)l/, stationary /ˈsteɪʃəˌnɛɹi/, ingredient /ɪnˈɡɹiːdi.ənt/, consistency /kənˈsɪs.tən.si/
Những âm người Việt thường gặp khó:
- Cụm phụ âm cuối — đọc đủ từng âm, đừng nuốt âm cuối: remittance /ɹɪˈmɪtəns/, accountant /əˈkaʊn.tənt/, outwards /ˈaʊtwɚdz/, overdraft /ˈoʊvɚdɹæft/, reimburse /ˌɹiːɪmˈbɜː(ɹ)s/
- Âm /tʃ/, /dʒ/ và /ʒ/ — tiếng Việt không có, đừng đọc thành “ch” hay “gi”: ledger /ˈlɛd͡ʒɚ/, equation /ɪˈkweɪ.ʒən/, postage /ˈpoʊstɪd͡ʒ/, fixture /ˈfɪks.t͡ʃə/, adjustment /əˈd͡ʒʌst.mənt/
- Âm /æ/ — mở miệng rộng hơn âm “e”: duality /d(j)uːˈælɪti/, overdraft /ˈoʊvɚdɹæft/, accurately /ˈæk.jə.ɹɪt.li/, transparent /tɹænsˈpæɹənt/, interact /ɪn.təˈɹækt/
Cách luyện với video này
- Nghe hết video một lần, chưa cần nói, và ghi lại những từ bạn chưa biết.
- Nói đuổi từng câu ở tốc độ bình thường, lặp lại mỗi câu đến khi nhịp của bạn khớp với người nói.
- Ghi âm giọng mình rồi so với bản gốc, chú ý các từ như debit, supplier, invoice.
Phương Pháp Shadowing Là Gì?
Shadowing là kỹ thuật học ngôn ngữ có cơ sở khoa học, ban đầu được phát triển cho chương trình đào tạo phiên dịch viên chuyên nghiệp và được phổ biến rộng rãi bởi nhà đa ngôn ngữ học Dr. Alexander Arguelles. Nguyên lý cốt lõi đơn giản nhưng cực kỳ hiệu quả: bạn nghe tiếng Anh của người bản xứ và lặp lại to ngay lập tức — như một "cái bóng" (shadow) đuổi theo người nói với độ trễ chỉ 1–2 giây. Khác với luyện ngữ pháp hay học từ vựng bị động, Shadowing buộc não bộ và cơ miệng phải đồng thời xử lý và tái tạo ngôn ngữ thực tế. Các nghiên cứu khoa học xác nhận phương pháp này cải thiện đáng kể phát âm, ngữ điệu, nhịp điệu, nối âm, kỹ năng nghe và độ lưu loát khi nói — đặc biệt hiệu quả cho người luyện IELTS Speaking và muốn giao tiếp tiếng Anh tự nhiên như người bản ngữ.