跟读练习: 0925.2 financial statements and ratios - 通过视频学习英语口语
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28 句
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1
Unit 2, Exercise 7 OK,
2
Norma has asked me to go over some of the ratios I used in the report which I sent you last week.
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The first of these is on page 3, Working Capital.
4
Everyone got it?
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Yep.
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OK.
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Working capital is quite simple.
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It's the current assets divided by the current liabilities.
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Any questions?
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Yes, well, what's it for?
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Well, it basically tells us whether we have enough short -term assets to cover our short -term debt.
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If we don't, we could be in trouble.
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Okay?
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Good.
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Next is return on assets.
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This is net income plus interest expense divided by total assets.
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Before you ask, it allows us to evaluate the way we use our assets.
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It can help us decide whether or not we should start a new project,
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for example, by comparing the return expected against the normal borrowing costs.
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Is that clear?
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I have a question.
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What's debt -asset ratio?
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I was just coming to that.
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It's the total assets divided by total liabilities.
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It tells us what proportion of the enterprise's assets are being financed through the use of debt.
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If this ratio is high in a market with increasing interest rates, creditors are going to get worried.
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The debt -asset ratio determines the funding leverage of the enterprise.
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Okay, if there are no questions, I'd like to move on to the next...
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本课的词汇与口语要点
这节 C1 级别的口语课以视频“0925.2 financial statements and ratios”为素材。 视频中反复出现的词有：asset, ratio, debt, divided, total。 这段视频共有 28 个句子、229 个单词可供跟读。 讲话部分时长为 1:40。 说话人语速平稳，每分钟约 138 个词，很适合跟读。 86% 的单词属于英语最常用的 3,000 词，其余的词建议在练习前先学一下。 全部 28 个句子中有 6 个是问句，适合练习疑问语调和简短回答。
视频中的重点词汇
视频中最难的 11 个单词，附发音和释义：
| 单词 | 发音 | 释义 |
|---|---|---|
| asset 名词 | /ˈæsɛt/ | 資產 /资产 |
| ratio 名词 | /ˈɹeɪ.ʃoʊ/ | 比, 比例 |
| divide 动词 | /dɪˈvaɪd/ | 分, 分裂 |
| liability 名词 | /laɪəˈbɪlɪti/ | 負債 /负债, 債務 /债务 |
| compare 动词 | /kəmˈpɛɚ/ | 比, 比較 /比较 |
| enterprise 名词 | /ˈɛntəˌpɹaɪz/ | 企業 /企业 |
| expense 名词 | /ɪkˈspɛns/ | 費用 /费用, 花费 |
| proportion 名词 | /pɹəˈpɔɹʃən/ | 比例 |
| evaluate 动词 | /ɪˈvaljʊeɪt/ | 評價 /评价 |
| leverage 名词 | /ˈlɛv.(ə.)ɹɪd͡ʒ/ | 槓桿 /杠杆 |
| creditor 名词 | /ˈkɹɛdɪtɚ/ | 債權人 /债权人, 貸方 /贷方 |
需要注意的发音
- “sh” 和 “zh” 音: ratio /ˈɹeɪ.ʃoʊ/, proportion /pɹəˈpɔɹʃən/
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 asset, ratio, divide 这类单词。
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。