跟讀練習: The INCOME STATEMENT for BEGINNERS - 通過影片學習英語口語

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hey there I'm James you're watching Accounting Stuff and in this mini-series i'll show you how to make financial statements with an example financial statements are accounting reports that summarize a business's activities

over a period of time there are three main ones that you should know about they're called the income statement the balance sheet and the cash flow statement

in this video i'll show you how to make an income statement we'll cover the other two next on this channel so if you'd like to watch those then consider subscribing the income statement is a financial report that summarizes a businesses revenues and expenses over a period of time

it works like this if you take a business's revenue and subtract its expenses then you're left with a profit or a loss that's why it's sometimes called the profit and loss statement

or the P&L but we'll call this one the basic income statement it's nice and simple but it doesn't give us much information we need to expand it out to see the full detailed income statement

at the top we have operating revenue which is the income earned from doing business and then we take away any direct operating costs these are the cost of sales and that leaves us with

a gross profit or a loss beneath that we subtract any indirect operating costs or overheads to reach an operating profit or loss and finally we take away the indirect non-operating costs

things like interest expenses and tax which brings us down to the bottom line the business's net profit or loss

if you'd like to learn more about these terms then you can check out my other income statement video and i also summarize it all on my income statement cheat sheet and I'll leave links to both of those down in the description

how do you make a basic income statement the first thing you'll need is a trial balance a trial balance is an accounting report showing the closing balances

in all general ledger accounts at a point in time here's one for a dating app called Tumble it's an adjusted trial balance which means that all of Tumble's adjusting entries have already been posted

and it was run on December 31st which happens to be the end of Tumble's financial year this trial balance holds a complete list of Tumble's accounts and closing balances

debit balances go in the left column and credit balances go in the right column but how does this help us make an income statement well we can start by drawing a line

because accounts in a trial balance are usually arranged in order above this line we have Tumble's assets liabilities and equity these are all balance sheet accounts which we can ignore

we're interested in this stuff below the line Tumble's revenue and expenses which are their income statement accounts

the basic income statement is Tumble's revenue minus its expenses in this case they earned 60 million dollars in revenue and incurred 50,350,000 dollars in expenses

that leaves them with 9,650,000 dollars in profit baby but how do we make the detailed income statement

the method is pretty much the same if we go back to Tumble's adjusted trial balance then all we need to do is categorize their expenses like we did before cost of sales is a direct operating cost general, administrative, selling, marketing, depreciation and amortization

are all indirect operating costs and finally interest and tax expenses are indirect non-operating costs but please please be careful with depreciation and amortization if the long-term assets that they relate to

aren't used in operations then these would also be indirect non-operating costs in this video I'm assuming that they are used in operations right that's the hard bit out the way

all we need to do now is lift these numbers out of the adjusted trial balance and put them in the corresponding sections of the income statement that leaves us with a revenue of 60 million dollars just like before

less 17.5 million dollars in cost of sales which is a direct operating cost which gives us a gross profit of 42.5 million dollars then we deduct indirect operating costs

to reach an operating profit of 10,450,000 dollars and below that we subtract the indirect non-operating costs

interest and tax which leaves Tumble with a net profit of nine million six hundred and fifty thousand dollars on the bottom line

shout out to all of my channel members for your support in the next videos I'll show you how to make a balance sheet and a cash flow statement in the same way I'll see you then

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本課的詞彙與口語要點

這節 C1 級別的口語課以影片“The INCOME STATEMENT for BEGINNERS”為素材。影片中反覆出現的詞有：statement, balance, income, operating, cost。這段影片共有 25 個句子、784 個單詞可供跟讀。講話部分時長為 5:04。說話人語速自然，每分鐘約 155 個詞，接近日常對話。 85% 的單詞屬於英語最常用的 3,000 詞，其餘的詞建議在練習前先學一下。

影片中的重點詞彙

影片中最難的 15 個單詞，附發音和釋義：

單詞	發音	釋義
indirect 形容詞	/ˌɪn.daɪˈɹɛkt/	間接 /間接
adjust 動詞	/əˈd͡ʒʌst/	調整 /調整
subtract 動詞	/səbˈtɹækt/	減 /減, 減去 /減去
summarize 動詞	/ˈsʌməˌɹaɪz/	摘要, 總結 /總結
amortization 名詞	/ˌæmɚtəˈzeɪʃən/	攤銷 /攤銷
depreciation 名詞	/dɪˌpɹiːʃɪˈeɪʃən/	折舊 /折舊
categorize 動詞	/ˈkætɪɡəˌɹaɪz/	分類 /分類
deduct 動詞	/dɪˈdʌkt/	扣除
correspond 動詞	/ˌkoɹəˈspɑnd/	對應 /對應
debit 名詞	/ˈdɛb.ɪt/	借記 /借記
overhead 名詞	/ˈəʊvəˌhɛd/	間接費用 /間接費用
minus	/ˈmaɪ.nəs/	減 /減
arrange 動詞	/əˈɹeɪnd͡ʒ/	安排, 佈置 /佈置
subscribe 動詞	/səbˈskɹaɪb/	簽署 /簽署
shout 動詞	/ʃaʊt/	喊叫, 呼喊

影片中出現的短語動詞

單詞	釋義
check out 動詞	退房

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
定語從句 who / which + 從句 — 補充說明人或事物	revenue which is · balance which means · expenses which are
被動語態 be + 過去分詞 — 強調發生了什麼，而不是誰做的	been posted · was run · are usually arranged

需要注意的發音

說話人用了 18 次縮略和弱讀形式，例如 I'll, I'm, we'll。請按聽到的簡短形式來說。

“sh” 和 “zh” 音: amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, shout /ʃaʊt/
長單詞——注意重音位置: amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, categorize /ˈkætɪɡəˌɹaɪz/

中文母語者容易讀錯的音：

詞尾子音 — 要讀清楚，後面不要加母音: indirect /ˌɪn.daɪˈɹɛkt/, adjust /əˈd͡ʒʌst/, subtract /səbˈtɹækt/, summarize /ˈsʌməˌɹaɪz/, categorize /ˈkætɪɡəˌɹaɪz/
/æ/ — 嘴張大，不要讀成 /e/: subtract /səbˈtɹækt/, amortization /ˌæmɚtəˈzeɪʃən/, categorize /ˈkætɪɡəˌɹaɪz/

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 indirect, adjust, subtract 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。

影子跟讀法: 閱讀完整分步指南 →

跟讀練習: The INCOME STATEMENT for BEGINNERS - 通過影片學習英語口語

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