跟读练习: Bookkeeping in 6 Steps (for Beginners) - 通过视频学习英语口语
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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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本课的词汇与口语要点
这节口语课以视频“Bookkeeping in 6 Steps”为素材。 视频中反复出现的词有：statement, cash, bookkeeping, financial, step。 这段视频共有 132 个句子、1741 个单词可供跟读。 讲话部分时长为 10:41。 说话人语速自然，每分钟约 163 个词，接近日常对话。 88% 的单词属于英语最常用的 3,000 词，词汇容易理解。
视频中的重点词汇
视频中 15 个值得学习的单词，附发音和释义：
| 单词 | 发音 | 释义 |
|---|---|---|
| transaction 名词 | /tɹænˈzækʃən/ | 處理 /处理 |
| expense 名词 | /ɪkˈspɛns/ | 費用 /费用, 花费 |
| sheet 名词 | /ʃit/ | 篇, 張 /张 |
| summary 名词 | /ˈsʌm.ə.ɹi/ | 摘要 |
| spin 动词 | /spɪn/ | 轉動 /转动, 自轉 /自转 |
| equity 名词 | /ˈɛk.wɪ.ti/ | 公平, 公平性 |
| cloud 名词 | /ˈklaʊ̯d/ | йүн, 雲 /云 |
| helpful 形容词 | /ˈhɛlp.fl̩/ | 有幫助 /有帮助 |
| contribution 名词 | /ˌkɑntɹɪˈbjuʃən/ | 貢獻 /贡献 |
| crucial 形容词 | /ˈkɹuː.ʃəl/ | 關鍵的 /关键的, 決定性的 /决定性的 |
| asset 名词 | /ˈæsɛt/ | 資產 /资产 |
| decrease 动词 | /dɪˈkɹiːs/ | 減少 /减少, 下降 |
| liability 名词 | /laɪəˈbɪlɪti/ | 負債 /负债, 債務 /债务 |
| reconciliation 名词 | /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/ | 和解 |
| consistent 形容词 | /kənˈsɪs.tənt/ | 一貫的 /一贯的 |
视频中出现的短语动词
| 单词 | 释义 |
|---|---|
| break down 动词 | 壞了 /坏了, 出故障 |
| write down 动词 | 寫下來 /写下来, 寫下 /写下 |
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 designed · is required · were issued |
| 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 never been completed · has moved · you've just learned |
| 定语从句 who / which + 从句 — 补充说明人或事物 | owe which is · cash, which is |
| 用 “might / may” 表可能 might/may + 动词 — 有可能但不确定的事 | may have · may say · may be |
需要注意的发音
说话人用了 20 次缩略和弱读形式，例如 you're, don't, I'm。请按听到的简短形式来说。
- “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/
- 长单词——注意重音位置: contribution /ˌkɑntɹɪˈbjuʃən/, liability /laɪəˈbɪlɪti/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, essentially /ɪˈsɛnʃəli/, regulation /ˌɹɛɡjʊˈleɪʃən/
中文母语者容易读错的音：
- /v/ — 不要读成 /w/，上齿轻触下唇: invest /ɪnˈvɛst/, inventory /ˈɪn.vən.tɹi/, variable [ˈvæɹ.i.ə.bl̩], overhead /ˈəʊvəˌhɛd/, invoice /ˈɪnˌvɔɪs/
- 词尾辅音 — 要读清楚，后面不要加元音: expense /ɪkˈspɛns/, sheet /ʃit/, cloud /ˈklaʊ̯d/, asset /ˈæsɛt/, decrease /dɪˈkɹiːs/
- /r/ 和 /l/ 的区别: crucial /ˈkɹuː.ʃəl/, payroll /ˈpeɪˌɹəʊl/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, regulation /ˌɹɛɡjʊˈleɪʃən/, principle /ˈpɹɪn.sɪ.pəl/
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。
- 先用 0.75 倍速逐句跟读，熟练之后再回到正常速度。
- 录下自己的声音并与原声对比，特别注意 transaction, expense, sheet 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。