跟讀練習: 0920 International Accounting - 通過影片學習英語口語

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17 句
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International Accounting.
2
International companies can choose how they present financial information to outside parties.
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The rules and regulations between countries vary significantly.
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Accountants worldwide are familiar with the words, Generally Accepted Accounting Principles, GAAP.
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Some of the basic principles are the Going Concern Principle, the Prudence Principle, the Matching Principle,
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The Consistency Principle The development of these principles has greatly differed between countries.
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For example, in most English -speaking countries,
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it is often accepted practice to offset unrealized gains from unrealized losses or to revalue long.
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Term assets upwards provided sufficient proof of the current.
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Value can be shown.
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This means that accounts can have very different values, depending on whether the company chooses to follow.
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Local Accounting Standards, International Financial, Reporting Standards IFRS, formerly the International,
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Accounting Standards IAS or US GAAP.
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Whether the company can choose is governed by the laws of the country where it is registered.
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For example, the USA
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and Japan currently allow publicly traded companies to prepare their financial statements using the standards of the International Accounting Standards Committee,
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IASC, but they must also include a reconciliation to domestic GAAP.

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本課的詞彙與口語要點

這段影片共有 17 個句子、186 個單詞可供跟讀。 講話部分時長為 1:31。 說話人語速平穩，每分鐘約 122 個詞，很適合跟讀。 只有 78% 的單詞屬於英語最常用的 3,000 詞，詞彙難度較高。

影片中的重點詞彙

影片中 12 個值得學習的單詞，附發音和釋義：

單詞發音釋義
principle 名詞/ˈpɹɪn.sɪ.pəl/原理, 原則 /原則
regulation 名詞/ˌɹɛɡjʊˈleɪʃən/規則 /規則, 規例 /規例
greatly 副詞/ˈɡɹeɪ̯t.li/大大
publicly 副詞/ˈpʌb.lɪ.kli/公開地 /公開地
formerly 副詞/ˈfɔɹmɚli/以前
asset 名詞/ˈæsɛt/資產 /資產
depend 動詞/dɪˈpɛnd/信任, 信賴 /信賴
differ 動詞/ˈdɪfɚ/不同, 差別 /差別
offset 名詞/ˈɔf.sɛt/補償, 抵銷
accountant 名詞/əˈkaʊn.tənt/會計 /會計, 會計師 /會計師
reconciliation 名詞/ˌɹɛkənˌsɪliˈeɪʃ(ə)n/和解
govern 動詞/ˈɡʌv.ən/治理, 治

需要注意的發音

  • “sh” 和 “zh” 音: regulation /ˌɹɛɡjʊˈleɪʃən/, sufficient /səˈfɪʃənt/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/
  • 長單詞——注意重音位置: regulation /ˌɹɛɡjʊˈleɪʃən/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/

如何用這段影片練習

  1. 先完整聽一遍影片，不要開口，記下不認識的單詞。
  2. 用正常速度逐句跟讀，每句重複到你的節奏與說話人一致為止。
  3. 錄下自己的聲音並與原聲對比，特別注意 principle, regulation, greatly 這類單詞。

影片中的語法

說話人最常用的結構，並附上影片中的原話：

結構影片中的用法
被動語態 be + 過去分詞 — 強調發生了什麼，而不是誰做的is often accepted · can be shown · is governed

什麼是跟讀法？

跟讀法 (Shadowing) 是一種有科學依據的語言學習技巧，最初開發用於專業口譯員的培訓，並由多語言者Alexander Arguelles博士普及。這個方法簡單而強大：您在聽英語母語原聲的同時立即大聲重複——就像是一個延遲1-2秒緊跟說話者的影子。與被動聽力或語法練習不同，跟讀法強迫您的大腦和口腔肌肉同時處理並模模擬實的講話模式。研究表明它能顯著提高發音準確性，語調，節奏，連讀，聽力理解和口語流利度——使其成為雅思口語備考和真實英語交流最有效的方法之一。

影子跟讀法: 閱讀完整分步指南 →