跟读练习: 0920 International Accounting - 通过视频学习英语口语
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17 句
如果句子过短或过长，请点击 Edit 进行调整。
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International Accounting.
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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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本课的词汇与口语要点
这段视频共有 17 个句子、186 个单词可供跟读。 讲话部分时长为 1:31。 说话人语速平稳，每分钟约 122 个词，很适合跟读。 只有 78% 的单词属于英语最常用的 3,000 词，词汇难度较高。
视频中的重点词汇
视频中 12 个值得学习的单词，附发音和释义：
| 单词 | 发音 | 释义 |
|---|---|---|
| principle 名词 | /ˈpɹɪn.sɪ.pəl/ | 原理, 原則 /原则 |
| regulation 名词 | /ˌɹɛɡjʊˈleɪʃən/ | 規則 /规则, 規例 /规例 |
| greatly 副词 | /ˈɡɹeɪ̯t.li/ | 大大 |
| publicly 副词 | /ˈpʌb.lɪ.kli/ | 公開地 /公开地 |
| formerly 副词 | /ˈfɔɹmɚli/ | 以前 |
| asset 名词 | /ˈæsɛt/ | 資產 /资产 |
| depend 动词 | /dɪˈpɛnd/ | 信任, 信賴 /信赖 |
| differ 动词 | /ˈdɪfɚ/ | 不同, 差別 /差别 |
| offset 名词 | /ˈɔf.sɛt/ | 补偿, 抵销 |
| accountant 名词 | /əˈkaʊn.tənt/ | 會計 /会计, 會計師 /会计师 |
| reconciliation 名词 | /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/ | 和解 |
| govern 动词 | /ˈɡʌv.ən/ | 治理, 治 |
需要注意的发音
- “sh” 和 “zh” 音: regulation /ˌɹɛɡjʊˈleɪʃən/, sufficient /səˈfɪʃənt/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/
- 长单词——注意重音位置: regulation /ˌɹɛɡjʊˈleɪʃən/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/
如何用这段视频练习
- 先完整听一遍视频，不要开口，记下不认识的单词。
- 用正常速度逐句跟读，每句重复到你的节奏与说话人一致为止。
- 录下自己的声音并与原声对比，特别注意 principle, regulation, greatly 这类单词。
视频中的语法
说话人最常用的结构，并附上视频中的原话：
| 结构 | 视频中的用法 |
|---|---|
| 被动语态 be + 过去分词 — 强调发生了什么，而不是谁做的 | is often accepted · can be shown · is governed |
| 现在完成时 have/has + 过去分词 — 过去发生但与现在仍有关联的事 | has greatly differed |
什么是跟读法？
跟读法 (Shadowing) 是一种有科学依据的语言学习技巧，最初开发用于专业口译员的培训，并由多语言者Alexander Arguelles博士普及。这个方法简单而强大：您在听英语母语原声的同时立即大声重复——就像是一个延迟1-2秒紧跟说话者的影子。与被动听力或语法练习不同，跟读法强迫您的大脑和口腔肌肉同时处理并模仿真实的讲话模式。研究表明它能显着提高发音准确性，语调，节奏，连读，听力理解和口语流利度——使其成为雅思口语备考和真实英语交流最有效的方法之一。