跟读练习: Business English Vocabulary for ESL - Accounting Vocabulary 1 - 通过YouTube学习英语口语
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You're watching Video Vocab by BusinessEnglishPod.com Today we're looking at business vocabulary related to accounting.
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You're watching Video Vocab by BusinessEnglishPod.com Today we're looking at business vocabulary related to accounting.
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First, we'll hear a short article introducing the topic.
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Then we'll go over each word in detail with some example sentences to show you how you can use the words.
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At the end of the video,
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you'll have a chance to review and practice your new vocabulary.
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Managers and investors depend on accountants to provide them with objective,
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reliable information about the financial condition of the companies they deal with.
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For this reason, the accounting profession is crucial to the operation of businesses in all sectors.
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The basic principles of keeping a company's accounts are very simple.
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All flows of funds in and out of the company need to be recorded,
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with clear tracking of debits and credits.
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This recording of transactions is known as bookkeeping,
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since it involves preparing books or,
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more likely, computer records with financial information about the company.
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These bookkeeping records are known as the company's ledger.
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At regular intervals, for example,
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every month or every quarter,
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the books must be examined to ensure that they balance correctly.
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Now we'll go through each word in detail with some example sentences to show you how the vocabulary can be used.
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Accounting Accounting is the practice of collecting detailed records on a company's business activities and presenting them in a clear,
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simplified form that the company's management and outsiders can easily understand.
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The school's accounting program has expanded in recent years as more students have pursued this career.
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Accountant.
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Accounts.
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Accountants are responsible for this task,
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and a company's business records are known as accounts.
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Our accountant recommended we improve our billing system for overseas clients.
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After checking the accounts for the past six months,
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we have concluded that this company is bankrupt.
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Two technical terms in accounting are among the most common collocations for this word,
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accounts payable and accounts receivable.
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Accounts payable are bills or expenses that a company owes but is not yet paid.
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Accounts receivable are payments that a company is owed but is not yet received.
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debit debit a debit is a cost
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or charge paid by a company for example
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when it purchases supplies from a vendor this word can also be used as a verb
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and one common collocation is to debit a bank account meaning
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to transfer money out of the account our agreement with our regular customers
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allows us to debit their accounts as soon as we ship an order.
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Credit A credit is a sum of money transferred to a company or individual,
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for example a monthly salary payment.
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When used as a verb,
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this word produces the collocation to credit a bank account,
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meaning to transfer money into the account.
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My monthly salary is credited to my account on the 15th of each month.
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Transaction A transaction is a single financial or business dealing.
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A transaction normally involves delivery of a good or service by one party to another.
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in exchange for payment.
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We prefer to use electronic payment for all transactions of $1,000 or more.
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Bookkeeping.
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Bookkeeping.
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Bookkeeping is the practice of making detailed records of a company's business transactions,
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including all flows of money in and out of the company
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and all changes in the stock of property and other goods that it owns
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the department's bookkeeping has been careless this year
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and they're having trouble figuring out how much they spent on the new product launch
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bookkeeper bookkeeper the records produced by bookkeepers form the basis for preparing a company's financial statements.
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Our bookkeeper is very strict about documenting even the smallest expense.
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Ledger.
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Ledger.
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A ledger or general ledger is a book,
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or in most cases nowadays a computer file or software program,
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where a company's transactions are recorded.
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On a regular basis, the ledger is usually checked
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or reconciled against other records to confirm that no information is missing or incorrect.
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When our accountants reconciled the ledger for December,
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they noticed several major sales had been incorrectly reported for November.
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balance balance in banking
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and accounting the balance refers to the amount of funds left in a bank account after all relevant debits
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and credits have been calculated
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I'd like to keep my account balance over five thousand so I can avoid paying any bank charges
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Now it's your turn to practice some of the words we have studied in this episode.
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You'll hear a series of sentences with a word blanked out or replaced with a beep.
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Repeat the whole sentence, but say the missing word.
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For example, if you hear,
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some of your more recent may not be showing up in our records yet.
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You should say, some of your more recent transactions may not be showing up in our records yet.
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We'll play an example answer after each exercise.
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Are you ready?
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Let's begin.
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Your account shows a...
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...of $367.
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Your account shows a balance of $367.
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As soon as the transaction is processed,
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the bank will your account.
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Answer.
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As soon as the transaction is processed,
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the bank will debit your account.
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Expense reports should be sent to the Department at the end of each month.
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Answer.
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Expense reports should be sent to the accounts department at the end of each month.
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Abdo is very strict about documenting even the smallest expense.
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Answer.
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Our bookkeeper is very strict about documenting even the smallest expense.
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watch and download lots more videos on Business English.
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背景与上下文
在当今全球化的商业环境中，了解和掌握商业英语尤其是会计相关词汇显得至关重要。视频中讲述了会计专业在企业运作中的核心作用，强调了管理人员和投资者对会计师所提供的客观和可靠的财务信息的依赖。同时，清晰的公司账本记录是确保商业透明度和财务健康的基础。这些信息对任何希望在国际业务中获得成功的英语学习者来说，不仅是专业知识的积累，也有助于提高英语发音与沟通能力。
日常交流的五个重要短语
- 会计 (Accounting): 这指的是收集和整理公司商业活动细节的实践，使其以易于理解的形式呈现。
- 会计师 (Accountant): 负责公司帐目管理和记录的专业人员。
- 应付账款 (Accounts Payable): 公司尚未支付的账单或费用。
- 应收账款 (Accounts Receivable): 公司应收但尚未收到的款项。
- 交易 (Transaction): 一次性金融或商业交易，涉及货物或服务交换。
逐步影子跟读指南
为了有效掌握这些会计词汇并提高英语发音，建议按照以下步骤进行
- 观看视频: 全面了解视频内容，先不必过于关注细节。
- 重播并聆听: 先听一遍完整的讲解后，逐句话暂停，注意每个词汇的发音。
- 影子跟读 (shadowspeak): 在视频中讲话者发音的同时尝试跟读，增强语音的流畅性和准确性。
- 使用例句: 创建自己的句子，充分使用新学的词汇，帮助记忆。
- 定期复习: 定期回顾视频和新掌握的词汇，通过反复练习加深记忆。可结合雅思口语练习与朋友交流，以提高自信心。
通过这些步骤，你可以有效提升会计相关词汇的理解力和口语能力。同时，持续进行提高英语发音训练，以及参加英语影子跟读活动，将会显著改善你的英语综合能力。
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。