跟读练习: The Fundamentals of IFRS 16 - 通过视频学习英语口语
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IFRS 16 covers leases.
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Now there are many aspects to lease accounting
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and this video is just going to look at the most common for now
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which is lessee accounting which is what happens when you pay to lease an asset.
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Now traditionally
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if you were renting an asset let's say you were renting
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a high street premises for five years you would just expense that as a straight line over the period.
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So If you were renting it for five years,
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you would just have an annual expense of whatever your rent was each year.
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You would have no assets and no liability.
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That was nice and simple.
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But the problem was it kind of understated the liabilities in a company's statement of financial position
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because you were committed to pay that for five years.
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And they had to be disclosed in the notes to the accounts.
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But the average user might not actually see the liability unless they dig into the lease notes.
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So IFRS 16 says well if you're using an asset for five years
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and you're leasing it for five years actually you should have an asset
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which is referred to as a right of use asset to reflect the fact
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that you don't own the asset but you do control it
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and you do have the ability to use that for a long period
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so say five years you would have
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that asset you would depreciate it over the lease term
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but also you would then have a liability
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and you would show the full payments for
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that five years discounted to present value
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so again users could see here's what I'm committed to
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and that's really common for high street retailers
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and a lot of them ended up putting a lot of liabilities on their books
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because it really showed the users here's the length of the
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lease here's what we're committed to here's how much we're actually
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going to have to pay whereas previously users would have had to assess that deep into the notes to the financial statements.
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Now the introduction of the standard could lead to a few maybe unintended consequences.
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We may well see firms enter into shorter lease agreements so that the liabilities they record are actually lower.
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It might not be the best thing for the business
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but it does show a lower level of debt on their statement of financial position.
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Also bringing these assets in as right of use assets forces them to consider an impairment review.
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So we'll have to consider the value of the asset,
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which will be the present value of what you're paying,
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and really compare that to the value in use,
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so the cash flows the asset is expected to generate.
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So we might actually see,
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particularly with high street retailers,
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more of a focus on impairment with those right of use assets.
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So IFRS 16 really brings everything on the statement of financial position rather than relying on users digging into their notes.
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But it will increase liabilities,
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it does increase assets,
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and actually firms will maybe change their decision making and enter to short leases as a result of that.
背景与背景信息
在本视频中，讲解了国际财务报告准则第16条（IFRS 16），其主要涵盖租赁相关的会计处理。租赁会计是一个复杂的领域，尤其是在承租人会计方面，即当你支付租金以使用资产时所发生的情况。传统上，如果你租用一项资产，比如在商业街租赁一个店面五年，你会将这笔费用均摊到每年，简单明了。然而，这种处理方式低估了公司财务状况中的负债，因为尽管资产并不在公司名下，但其租赁责任是存在的。IFRS 16的实施使得这种情况得到了改善，要求公司在财务报表中更清晰地展示其资产和负债。
日常交流的五个常用短语
- 承租人会计（Lessee Accounting）
- 租赁负债（Lease Liability）
- 资产使用权（Right of Use Asset）
- 折旧（Depreciation）
- 资产减值（Impairment Review）
逐步影子练习指导
为了有效提高英语发音，利用视频中的内容进行影子跟读是一种极好的方法。以下是针对该视频的逐步shadow speech练习指导：
- 第一步：先观看视频，注意讲话者的语调和节奏。尽量理解内容的主旨。
- 第二步：逐句暂停，并模仿讲话者的发音和语调。这将有助于提高你的英语发音。
- 第三步：反复播放每一句，在特定的句子后进行shadow speak。在跟读的过程中，尝试与讲话者保持一致。
- 第四步：注意每个重要短语的发音，如“承租人会计”和“资产减值”，并在你的口语中灵活应用。
- 第五步：完成后，可以记录自己的声音进行对比，看看自己在哪些方面可以做得更好，这样能帮助你进一步提高英语发音。
采用这种影子跟读（shadowspeak）的方法，不仅将提升你的发音技巧，还能帮助你更加自信地使用英语交流。
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。