Luyện nói tiếng Anh bằng Shadowing qua video: Bookkeeping in 6 Steps (for Beginners)

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Bookkeeping is an important part of running your business,

Kế toán sổ sách là một phần quan trọng trong việc vận hành doanh nghiệp của bạn.

but to be honest, it's not something most business owners know much about or even want to do.

nhưng thành thật mà nói, đó không phải là điều mà hầu hết các chủ doanh nghiệp đều hiểu rõ hay thậm chí muốn thực hiện.

But now more than ever, bookkeeping is crucial to staying organized and having accurate data about your business.

Nhưng hiện nay, hơn bao giờ hết, việc kế toán sổ sách là rất quan trọng để giữ cho hoạt động kinh doanh có tổ chức và có được dữ liệu chính xác về doanh nghiệp của bạn.

My name is Kristen, and I'm a certified public accountant turned small business owner and entrepreneur.

Tên tôi là Kristen, tôi là một kế toán viên công chứng đã chuyển sang làm chủ doanh nghiệp nhỏ và là một doanh nhân.

I left my job at a big four accounting firm to start my own boutique firm

Tôi đã nghỉ việc tại một trong bốn công ty kiểm toán lớn để thành lập công ty dịch vụ chuyên ngành của riêng mình.

that serves small business owners like maybe yourself.

So today I'm going to teach you the bookkeeping basics.

This video is designed for business owners or anyone that is interested in becoming a bookkeeper.

What is bookkeeping?

Simply put, it is the process of keeping financial records for a business.

And this is so important because bookkeeping is required to file taxes, to get loans or funding,

and to stay compliant with local, state, and federal regulations.

And even more than that, it's crucial to have financial data about your business to make decisions for the future.

And surprisingly, the process is pretty simple.

So I'm going to break down the steps of bookkeeping.

So step one

One is to simply gather financial records or source documents.

And these documents include, most importantly,

bank statements and credit card statements that show a list of transactions during that financial period with an amount,

a date, and a description.

Some other documents that are really helpful are receipt, any record of cash transactions.

So if the business pulled out cash and that cash was used for different types of activities,

that's really important to have written down or logged somewhere.

Also, any invoices that the business issued to its customers or clients and any bills that were issued to the business.

Step two is to categorize transactions.

So now that you have all of the data you'll need,

you then need to sort through those transactions and make some decisions around what category they fall under.

So we have several normal categories in the bookkeeping world, and that's going to be revenue or sales and expenses,

assets, liability, and owner's equity.

And a lot of those terms you may have heard before, equity may be a new one,

but essentially it's a record of owner's distributions and contributions and what money is remaining in the business undistributed.

It's important to be able to basically list out all of the transactions from that bank statement,

from those source records, and decide on categories.

And this is where I will recommend using an accounting software.

And the two that I love the most are Xero Accounting Software and QuickBooks Online.

You definitely want something digital and cloud -based.

You don't want to have to worry about, you know, a physical device being stolen or lost and losing all of your records.

So get something cloud -based and those two softwares will definitely do the trick.

Step three is where a lot of newbie bookkeepers

or business owners who try to DIY their own bookkeeping mess up and that is reconciling your bank account.

So you've got all of the transactions in the accounting software

and categorized and now you have to take an additional step to ensure accuracy and completeness of your data.

In a nutshell, that step is you get the source documents, the bank statements or credit card statements,

and you match them to the balance in the accounting software.

And then when there are discrepancies, you have to really understand those discrepancies because they could be caused by missing transactions,

duplicate transactions, or timing issues.

So you've got to be able to speak to those and make any corrections as needed.

It's shocking how many people's books I see

that come to our accounting firm

and you can very much tell a bank reconciliation has never been completed

because their credit card may say that they have a positive 500 balance

when really they owe negative $2 ,000 on that card, right?

Step four is preparing the financial statements.

And under generally accepted accounting principles, there are three main financial reports that I recommend most business owners know and understand.

And that's going to be the income statement or profit and loss.

Both names are totally acceptable the balance sheet, and then lastly, the statement of cash flows.

And that basically just explains how the cash has moved in

and out of the business for that period and what the net cash increase or decrease was.

So these statements can often be run for various periods of time.

So normally at our firm, we prepare statements on a monthly basis.

So the monthly report would show that month's data, but also a year to date view.

So the business owner can go into their income statement and not only see how they did that month,

but how they're tracking for the whole year.

Now, the balance sheet is a little bit different because it's not over a span of time.

It's an as of period because the balance sheet is basically the statement of net worth of the business.

So what does the business own and what does the business owe?

So because there's really only a snapshot available for that

and there's not going to be the span of time like an income statement or profit and loss,

that would be run as of a certain date.

So as of December 31st. And then the statement of cash flow, similar to the profit and loss or income statement,

can be run for a span of time to show the activity over that period of time.

The next step is reviewing the financial statement.

So these beautiful statements mean nothing if we don't understand them.

So the first statement that we talked about, the income statement or profit and loss is giving you a summary of revenue,

cost of goods sold or cost of services sold,

which basically are those variable expenses that are changing as your revenue grows or as it decreases, right?

So for a product space business, that's going to be the cost of inventory that they sold during that period.

And then the next section is operating expenses.

And generally these are overhead expenses or fixed expenses.

And what that means is they don't fluctuate as much with revenue as the cost of goods sold expenses would.

So you're going to see things like rent and insurance and payroll, etc. in this part of the profit and loss or income statement.

The last line, the bottom line is going to tell you your net profit or net loss.

So this is really a great picture of how the business is performing.

Is there going to be profit left over after the month or is the business in the red?

Are they in a loss position?

The next statement is the balance sheet.

So like we talked about this is going to be a summary of what the business owns

which is called assets and that's at the top of the statement

and what they owe which is called liabilities and that's next

so that's going to be things like credit card balances loan balances

or any bills that are outstanding and then the last section is equity

which like we talked about is a summary of owners contributions to the business, owner's distributions from the business, and also a retained earnings.

So basically what is leftover, what is undistributed in the business.

And then lastly is our statement of cash flows.

And this is broken down into three main sections.

So it's cash flow from operations, cash flow from investing activities, and cash flow from financing activities.

So it pulls data from both the income statement and the balance sheet to show a cash summary.

So how much cash did you start the month with?

How much cash did you increase by or spend?

100

And then what's your leftover cash balance?

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So it's a reconciliation of cash, which is a business's most important tool.

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Step six is to use your financial statements to make informed business decisions.

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So there is so much information to gather from these financial statements and really they tell a story of your business's performance.

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So some examples about how my clients have used their financial

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statements to make decisions is they track things like return on ad spend.

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So if they're spending a bunch of money on advertising they basically see what their return was in revenue

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and they can make a decision around whether to continue that ad campaign or to halt it altogether.

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Another good example is your payroll spend right so seeing the total amount

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that you spend to pay your team members and employees

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and tracking that on a consistent basis is really important

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because a lot of business owners like to track revenue per headcount

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so if there are people in your business that are working for you

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but aren't producing revenue they may be eating away at a lot of your profits

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and so it's really helpful to see that in one financial report

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and then lastly the most important number like I said is the net profit

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or net loss so really understanding that number

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and what it tells about the health of your business so

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if you're constantly in a net loss position look closer at your expenses

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and see what you might be able to cut

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or reduce to put you into that profit position okay so you've just learned the six steps for bookkeeping for a business

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And these steps are so important, whether you're doing your own bookkeeping for your business, or if you're interested in becoming a bookkeeper.

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Me and my team run a program called Brilliant Bookkeeper, and it will teach you just that.

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It'll provide you the mentorship and the coaching

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and the support to learn the skills needed to become a bookkeeper

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and seal the deal with your first client within 30 days.

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So I hope that you'll check that out if you're interested in.

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Bookkeeping really is the difference that can help you

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or your clients have a more profitable year and take home more income personally.

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So if you liked this video,

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please give it a thumbs up and subscribe to the channel and feel free to leave a comment or a question.

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We would love to hear from you.

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Thanks so much.

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Từ vựng và ghi chú luyện nói cho bài học này

Bài luyện nói này dựa trên video “Bookkeeping in 6 Steps”. Những từ được nhắc lại nhiều nhất trong bài: statement, cash, bookkeeping, financial, step. Video này có 132 câu và 1741 từ để luyện shadowing. Phần lời nói dài 10:41. Người nói nói với tốc độ tự nhiên, khoảng 163 từ mỗi phút, gần với hội thoại hằng ngày. 88% số từ nằm trong 3.000 từ tiếng Anh thông dụng nhất, nên từ vựng dễ theo.

Từ vựng quan trọng trong video

15 từ đáng học trong video, kèm phiên âm và nghĩa:

Từ	Phiên âm	Nghĩa
sheet danh từ	/ʃit/	tờ
summary danh từ	/ˈsʌm.ə.ɹi/	tóm tắt
spin động từ	/spɪn/	quay
equity danh từ	/ˈɛk.wɪ.ti/	sự bình đẳng
cloud danh từ	/ˈklaʊ̯d/	mây
helpful tính từ	/ˈhɛlp.fl̩/	hay giúp đỡ
decrease động từ	/dɪˈkɹiːs/	hạ
reconciliation danh từ	/ˌɹɛkənˌsɪliˈeɪʃ(ə)n/	hoà giải
consistent tính từ	/kənˈsɪs.tənt/	phù hợp, thích hợp
shock danh từ	/ʃɔk/	choáng, ngạc nhiên
hungry tính từ	/ˈhʌŋ.ɡɹi/	đói
steal động từ	/stiːl/	trộm, chôm
regulation danh từ	/ˌɹɛɡjʊˈleɪʃən/	chế độ
log danh từ	/lɔɡ/	gỗ tròn
principle danh từ	/ˈpɹɪn.sɪ.pəl/	nguyên lí, nguyên tắc

Cụm động từ bạn sẽ nghe

Từ	Nghĩa
break down động từ	hỏng, hỏng hóc
write down động từ	viết ra, ghi xuống

Ngữ pháp trong video

Những cấu trúc người nói dùng nhiều nhất, kèm đúng cụm từ trong video:

Cấu trúc	Trong video
Câu bị động be + quá khứ phân từ — nhấn vào việc xảy ra, không phải người làm	is designed · is required · were issued
Thì hiện tại hoàn thành have/has + quá khứ phân từ — việc đã xảy ra nhưng còn liên quan đến hiện tại	has never been completed · has moved · you've just learned
Mệnh đề quan hệ who / which + mệnh đề — thêm thông tin về người hoặc vật	owe which is · cash, which is
Khả năng với “might / may” might/may + động từ — điều có thể xảy ra nhưng không chắc	may have · may say · may be

Phát âm cần chú ý

Người nói dùng 20 dạng rút gọn, ví dụ you're, don't, I'm. Hãy nói theo dạng ngắn đúng như bạn nghe.

Âm “th”: gather /ˈɡæðɚ/, altogether /ɔl.tuˈɡɛð.ɚ/, thumb /ˈθʌm/
Âm “sh” và “zh”: transaction /tɹænˈzækʃən/, sheet /ʃit/, contribution /ˌkɑntɹɪˈbjuʃən/, crucial /ˈkɹuː.ʃəl/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/
Từ dài — đặt trọng âm cho đúng: contribution /ˌkɑntɹɪˈbjuʃən/, liability /laɪəˈbɪlɪti/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, essentially /ɪˈsɛnʃəli/, regulation /ˌɹɛɡjʊˈleɪʃən/

Những âm người Việt thường gặp khó:

Cụm phụ âm cuối — đọc đủ từng âm, đừng nuốt âm cuối: expense /ɪkˈspɛns/, consistent /kənˈsɪs.tənt/, invest /ɪnˈvɛst/, inform /ɪnˈfɔɹm/, accountant /əˈkaʊn.tənt/
Âm /æ/ — mở miệng rộng hơn âm “e”: transaction /tɹænˈzækʃən/, lastly /ˈlæstli/, gather /ˈɡæðɚ/, asset /ˈæsɛt/, accuracy /ˈæk.jɚ.ə.si/
Phụ âm cuối — bật rõ âm cuối của từ: expense /ɪkˈspɛns/, sheet /ʃit/, cloud /ˈklaʊ̯d/, asset /ˈæsɛt/, decrease /dɪˈkɹiːs/

Cách luyện với video này

Nghe hết video một lần, chưa cần nói, và ghi lại những từ bạn chưa biết.
Bắt đầu ở tốc độ 0,75×, nói đuổi từng câu, rồi quay lại tốc độ bình thường khi đã quen.
Ghi âm giọng mình rồi so với bản gốc, chú ý các từ như sheet, summary, spin.

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.

Phương pháp shadowing: đọc hướng dẫn từng bước đầy đủ →

Luyện nói tiếng Anh bằng Shadowing qua video: Bookkeeping in 6 Steps (for Beginners)

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