跟讀練習: Bookkeeping in 6 Steps (for Beginners) - 通過影片學習英語口語
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Bookkeeping is an important part of running your business,
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but to be honest, it's not something most business owners know much about or even want to do.
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But now more than ever, bookkeeping is crucial to staying organized and having accurate data about your business.
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My name is Kristen, and I'm a certified public accountant turned small business owner and entrepreneur.
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I left my job at a big four accounting firm to start my own boutique firm
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that serves small business owners like maybe yourself.
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So today I'm going to teach you the bookkeeping basics.
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This video is designed for business owners or anyone that is interested in becoming a bookkeeper.
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What is bookkeeping?
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Simply put, it is the process of keeping financial records for a business.
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And this is so important because bookkeeping is required to file taxes, to get loans or funding,
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and to stay compliant with local, state, and federal regulations.
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And even more than that, it's crucial to have financial data about your business to make decisions for the future.
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And surprisingly, the process is pretty simple.
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So I'm going to break down the steps of bookkeeping.
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So step one
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One is to simply gather financial records or source documents.
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And these documents include, most importantly,
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bank statements and credit card statements that show a list of transactions during that financial period with an amount,
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a date, and a description.
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Some other documents that are really helpful are receipt, any record of cash transactions.
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So if the business pulled out cash and that cash was used for different types of activities,
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that's really important to have written down or logged somewhere.
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Also, any invoices that the business issued to its customers or clients and any bills that were issued to the business.
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Step two is to categorize transactions.
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So now that you have all of the data you'll need,
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you then need to sort through those transactions and make some decisions around what category they fall under.
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So we have several normal categories in the bookkeeping world, and that's going to be revenue or sales and expenses,
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assets, liability, and owner's equity.
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And a lot of those terms you may have heard before, equity may be a new one,
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but essentially it's a record of owner's distributions and contributions and what money is remaining in the business undistributed.
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It's important to be able to basically list out all of the transactions from that bank statement,
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from those source records, and decide on categories.
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And this is where I will recommend using an accounting software.
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And the two that I love the most are Xero Accounting Software and QuickBooks Online.
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You definitely want something digital and cloud -based.
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You don't want to have to worry about, you know, a physical device being stolen or lost and losing all of your records.
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So get something cloud -based and those two softwares will definitely do the trick.
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Step three is where a lot of newbie bookkeepers
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or business owners who try to DIY their own bookkeeping mess up and that is reconciling your bank account.
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So you've got all of the transactions in the accounting software
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and categorized and now you have to take an additional step to ensure accuracy and completeness of your data.
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In a nutshell, that step is you get the source documents, the bank statements or credit card statements,
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and you match them to the balance in the accounting software.
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And then when there are discrepancies, you have to really understand those discrepancies because they could be caused by missing transactions,
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duplicate transactions, or timing issues.
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So you've got to be able to speak to those and make any corrections as needed.
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It's shocking how many people's books I see
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that come to our accounting firm
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and you can very much tell a bank reconciliation has never been completed
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because their credit card may say that they have a positive 500 balance
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when really they owe negative $2 ,000 on that card, right?
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Step four is preparing the financial statements.
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And under generally accepted accounting principles, there are three main financial reports that I recommend most business owners know and understand.
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And that's going to be the income statement or profit and loss.
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Both names are totally acceptable the balance sheet, and then lastly, the statement of cash flows.
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And that basically just explains how the cash has moved in
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and out of the business for that period and what the net cash increase or decrease was.
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So these statements can often be run for various periods of time.
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So normally at our firm, we prepare statements on a monthly basis.
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So the monthly report would show that month's data, but also a year to date view.
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So the business owner can go into their income statement and not only see how they did that month,
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but how they're tracking for the whole year.
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Now, the balance sheet is a little bit different because it's not over a span of time.
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It's an as of period because the balance sheet is basically the statement of net worth of the business.
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So what does the business own and what does the business owe?
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So because there's really only a snapshot available for that
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and there's not going to be the span of time like an income statement or profit and loss,
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that would be run as of a certain date.
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So as of December 31st. And then the statement of cash flow, similar to the profit and loss or income statement,
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can be run for a span of time to show the activity over that period of time.
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The next step is reviewing the financial statement.
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So these beautiful statements mean nothing if we don't understand them.
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So the first statement that we talked about, the income statement or profit and loss is giving you a summary of revenue,
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cost of goods sold or cost of services sold,
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which basically are those variable expenses that are changing as your revenue grows or as it decreases, right?
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So for a product space business, that's going to be the cost of inventory that they sold during that period.
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And then the next section is operating expenses.
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And generally these are overhead expenses or fixed expenses.
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And what that means is they don't fluctuate as much with revenue as the cost of goods sold expenses would.
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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.
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The last line, the bottom line is going to tell you your net profit or net loss.
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So this is really a great picture of how the business is performing.
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Is there going to be profit left over after the month or is the business in the red?
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Are they in a loss position?
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The next statement is the balance sheet.
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So like we talked about this is going to be a summary of what the business owns
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which is called assets and that's at the top of the statement
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and what they owe which is called liabilities and that's next
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so that's going to be things like credit card balances loan balances
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or any bills that are outstanding and then the last section is equity
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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.
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So basically what is leftover, what is undistributed in the business.
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And then lastly is our statement of cash flows.
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And this is broken down into three main sections.
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So it's cash flow from operations, cash flow from investing activities, and cash flow from financing activities.
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So it pulls data from both the income statement and the balance sheet to show a cash summary.
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So how much cash did you start the month with?
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How much cash did you increase by or spend?
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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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本課的詞彙與口語要點
這節口語課以影片“Bookkeeping in 6 Steps”為素材。 影片中反覆出現的詞有：statement, cash, bookkeeping, financial, step。 這段影片共有 132 個句子、1741 個單詞可供跟讀。 講話部分時長為 10:41。 說話人語速自然，每分鐘約 163 個詞，接近日常對話。 88% 的單詞屬於英語最常用的 3,000 詞，詞彙容易理解。
影片中的重點詞彙
影片中 15 個值得學習的單詞，附發音和釋義：
| 單詞 | 發音 | 釋義 |
|---|---|---|
| transaction 名詞 | /tɹænˈzækʃən/ | 處理 /處理 |
| expense 名詞 | /ɪkˈspɛns/ | 費用 /費用, 花費 |
| sheet 名詞 | /ʃit/ | 篇, 張 /張 |
| summary 名詞 | /ˈsʌm.ə.ɹi/ | 摘要 |
| spin 動詞 | /spɪn/ | 轉動 /轉動, 自轉 /自轉 |
| equity 名詞 | /ˈɛk.wɪ.ti/ | 公平, 公平性 |
| cloud 名詞 | /ˈklaʊ̯d/ | йүн, 雲 /雲 |
| helpful 形容詞 | /ˈhɛlp.fl̩/ | 有幫助 /有幫助 |
| contribution 名詞 | /ˌkɑntɹɪˈbjuʃən/ | 貢獻 /貢獻 |
| crucial 形容詞 | /ˈkɹuː.ʃəl/ | 關鍵的 /關鍵的, 決定性的 /決定性的 |
| asset 名詞 | /ˈæsɛt/ | 資產 /資產 |
| decrease 動詞 | /dɪˈkɹiːs/ | 減少 /減少, 下降 |
| liability 名詞 | /laɪəˈbɪlɪti/ | 負債 /負債, 債務 /債務 |
| reconciliation 名詞 | /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/ | 和解 |
| consistent 形容詞 | /kənˈsɪs.tənt/ | 一貫的 /一貫的 |
影片中出現的短語動詞
| 單詞 | 釋義 |
|---|---|
| break down 動詞 | 壞了 /壞了, 出故障 |
| write down 動詞 | 寫下來 /寫下來, 寫下 /寫下 |
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 designed · is required · were issued |
| 現在完成時 have/has + 過去分詞 — 過去發生但與現在仍有關聯的事 | has never been completed · has moved · you've just learned |
| 定語從句 who / which + 從句 — 補充說明人或事物 | owe which is · cash, which is |
| 用 “might / may” 表可能 might/may + 動詞 — 有可能但不確定的事 | may have · may say · may be |
需要注意的發音
說話人用了 20 次縮略和弱讀形式，例如 you're, don't, I'm。請按聽到的簡短形式來說。
- “th” 音: gather /ˈɡæðɚ/, altogether /ɔl.tuˈɡɛð.ɚ/, thumb /ˈθʌm/
- “sh” 和 “zh” 音: transaction /tɹænˈzækʃən/, sheet /ʃit/, contribution /ˌkɑntɹɪˈbjuʃən/, crucial /ˈkɹuː.ʃəl/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/
- 長單詞——注意重音位置: contribution /ˌkɑntɹɪˈbjuʃən/, liability /laɪəˈbɪlɪti/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, essentially /ɪˈsɛnʃəli/, regulation /ˌɹɛɡjʊˈleɪʃən/
中文母語者容易讀錯的音：
- /v/ — 不要讀成 /w/，上齒輕觸下唇: invest /ɪnˈvɛst/, inventory /ˈɪn.vən.tɹi/, variable [ˈvæɹ.i.ə.bl̩], overhead /ˈəʊvəˌhɛd/, invoice /ˈɪnˌvɔɪs/
- 詞尾子音 — 要讀清楚，後面不要加母音: expense /ɪkˈspɛns/, sheet /ʃit/, cloud /ˈklaʊ̯d/, asset /ˈæsɛt/, decrease /dɪˈkɹiːs/
- /r/ 和 /l/ 的區別: crucial /ˈkɹuː.ʃəl/, payroll /ˈpeɪˌɹəʊl/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, regulation /ˌɹɛɡjʊˈleɪʃən/, principle /ˈpɹɪn.sɪ.pəl/
如何用這段影片練習
- 先完整聽一遍影片，不要開口，記下不認識的單詞。
- 先用 0.75 倍速逐句跟讀，熟練之後再回到正常速度。
- 錄下自己的聲音並與原聲對比，特別注意 transaction, expense, sheet 這類單詞。
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。