跟读练习: Business English Vocabulary Lesson for ESL - Finance & Accounting Vocabulary 2 - 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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Balance sheet.
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Balance sheet.
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The balance sheet is a summary of a company's financial position at a specific point in time.
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usually the end of its financial year a company's balance sheet
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should indicate the value of everything the company owns its assets as well as everything that it owes its liabilities
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our balance sheet is not as strong as last year since we've taken some heavy losses on investments Asset
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Asset An asset is anything owned by a company that can be converted into cash or used to generate income.
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Most of the company's assets consist of accounts receivable from very risky customers,
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and until they are paid,
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it's hard to be sure of their actual value.
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An asset may be tangible,
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like a building, or intangible,
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like a valuable patent or copyright.
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Consulting firms usually have few tangible assets,
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and their main intangible asset is the reputation they've established.
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Liability.
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Liability.
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A liability is a financial obligation or debt held by a company.
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Some of the more common types of liabilities include accounts payable,
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bank loans and outstanding taxes.
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Managing liabilities effectively is critical to good financial planning.
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Short-term liabilities are usually those that must be paid within one year,
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while long-term liabilities are repayable after more than a year.
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Our short-term liabilities have grown very quickly this year as we expanded into new territories.
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Profit A company's profit is the amount the business earns in a given period,
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usually a year, after deducting all expenses.
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Profits for many firms have declined due to a slowdown in consumer spending.
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Profit margin A profit margin is the percentage of gross income a company retains after all costs are deducted.
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If the cost of producing a product is almost as high as the selling price,
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the profit margin will be very low.
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The profit margin on luxury automobiles is much higher than on economy vehicles.
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Loss.
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Loss.
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A loss is negative profit.
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If a single transaction costs more than it earns,
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the company is said to make a loss or take a loss on that transaction.
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We've always taken a loss on our equipment sales,
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but we make it up by generating revenue through after-sales service.
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If a company's profit for an entire year is negative,
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it is said to make a loss or run at a loss for that year.
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Companies that run at a loss for several years may be forced to stop trading on the stock exchange.
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A profit and loss statement is one type of accounting report that companies publish on a regular basis.
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Debt Debt is money owed by a company to another company or individual.
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Most corporate debt is in the form of loans from banks or bonds that have been sold to investors.
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This year's balance sheet shows that the company's bank debts have been fully repaid.
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Gross Gross A gross figure is a sum that does not include any deductions.
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For example, the total amount of money earned by selling a company's products can be described as gross income.
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Another term for gross income is revenue.
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The company's gross sales have risen 20% in the last quarter alone.
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To gross can also be used as a verb,
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meaning to earn gross income.
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The film was a great success and grossed more than 50 million dollars on its first weekend.
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Net A net figure is a sum that includes all deductions.
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The amount of money earned through a company's sales after subtracting
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all costs associated with the sales can be described as net income.
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Another term for net income is profit.
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We netted more than $100,000 from a single day of direct marketing sales.
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To net can also be used as a verb,
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meaning to earn net income.
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Pre-tax Pre-tax The adjective pre-tax means before payment of tax.
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Accountants normally show pre-tax profit or pre-tax income on one line of a company's financial statement
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and show profit after tax on a separate line.
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Our overseas results look better on a pre-tax basis because we operate in several countries where corporate taxes are very high.
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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...
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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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I expect the firm to make a this quarter unless our sales improve in March.
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Answer.
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I expect the firm to make a loss this quarter unless our sales improve in March.
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Most of the companies consist of real estate projects in different stages of development.
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Answer Most of the company's assets consist of real estate projects in different stages of development.
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Gross income looks impressive, but after costs the profit is quite disappointing.
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Answer.
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Gross income looks impressive, but after costs the net profit is quite disappointing.
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The new government's policies will allow us to retain more of our earnings.
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Answer.
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The new government's policies will allow us to retain more of our pre-tax earnings.
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You can visit the website at www.businessenglishpod.com to watch and download lots more videos on Business English.
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关于本课
在本课中，您将学习与会计相关的商业英语词汇，这些词汇将帮助您在金融领域进行有效的沟通。通过掌握这些核心词汇，您能够更自信地讨论财务报告、资产和负债等关键主题。这些知识不仅对您的雅思口语练习有帮助，也能提升您的整体英语发音，让您的交流更流畅。
关键词汇与短语
- 资产 (Asset) - 任何公司拥有且可以转化为现金或能够产生收入的东西。
- 负债 (Liability) - 公司所持有的财务义务或债务，包括应付账款和银行贷款。
- 利润 (Profit) - 在一定期间内（通常是一年），减去所有费用后的收益。
- 利润率 (Profit Margin) - 公司在扣除所有成本后所保留的毛收入百分比。
- 亏损 (Loss) - 负利润，指一项交易的耗费超过了收入。
- 债务 (Debt) - 公司欠另一家公司或个人的钱。
- 毛收入 (Gross) - 没有扣除任何费用的总金额，可用于描述公司销售商品所获得的收入。
练习技巧
在进行shadow speak时，尽量模仿视频中的语速和语调。由于本视频的语速适中，您可以轻松进行跟读。尝试在细节上做到精准，比如模仿发音的重音和语调的起伏。这不仅可以帮助您提高英语发音，还有助于提升您的语感和流利度。此外，您可以反复观看视频，特别是在练习 shadow speech 时，选择您觉得最复杂的句子，分段进行练习。
定期进行这样的练习，将有助于您在雅思口语练习中自信表达，提高与他人交流的能力。务必保持持续的练习，以便不断进步。
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。