跟读练习: The INCOME STATEMENT for BEGINNERS - 通过视频学习英语口语
正在创建课程...
1
hey there I'm James you're watching Accounting Stuff and in this mini-series i'll show you how to make financial statements with an example financial statements are accounting reports that summarize a business's activities
2
over a period of time there are three main ones that you should know about they're called the income statement the balance sheet and the cash flow statement
3
in this video i'll show you how to make an income statement we'll cover the other two next on this channel so if you'd like to watch those then consider subscribing the income statement is a financial report that summarizes a businesses revenues and expenses over a period of time
4
it works like this if you take a business's revenue and subtract its expenses then you're left with a profit or a loss that's why it's sometimes called the profit and loss statement
5
or the P&L but we'll call this one the basic income statement it's nice and simple but it doesn't give us much information we need to expand it out to see the full detailed income statement
6
at the top we have operating revenue which is the income earned from doing business and then we take away any direct operating costs these are the cost of sales and that leaves us with
7
a gross profit or a loss beneath that we subtract any indirect operating costs or overheads to reach an operating profit or loss and finally we take away the indirect non-operating costs
8
things like interest expenses and tax which brings us down to the bottom line the business's net profit or loss
9
if you'd like to learn more about these terms then you can check out my other income statement video and i also summarize it all on my income statement cheat sheet and I'll leave links to both of those down in the description
10
how do you make a basic income statement the first thing you'll need is a trial balance a trial balance is an accounting report showing the closing balances
11
in all general ledger accounts at a point in time here's one for a dating app called Tumble it's an adjusted trial balance which means that all of Tumble's adjusting entries have already been posted
12
and it was run on December 31st which happens to be the end of Tumble's financial year this trial balance holds a complete list of Tumble's accounts and closing balances
13
debit balances go in the left column and credit balances go in the right column but how does this help us make an income statement well we can start by drawing a line
14
because accounts in a trial balance are usually arranged in order above this line we have Tumble's assets liabilities and equity these are all balance sheet accounts which we can ignore
15
we're interested in this stuff below the line Tumble's revenue and expenses which are their income statement accounts
16
the basic income statement is Tumble's revenue minus its expenses in this case they earned 60 million dollars in revenue and incurred 50,350,000 dollars in expenses
17
that leaves them with 9,650,000 dollars in profit baby but how do we make the detailed income statement
18
the method is pretty much the same if we go back to Tumble's adjusted trial balance then all we need to do is categorize their expenses like we did before cost of sales is a direct operating cost general, administrative, selling, marketing, depreciation and amortization
19
are all indirect operating costs and finally interest and tax expenses are indirect non-operating costs but please please be careful with depreciation and amortization if the long-term assets that they relate to
20
aren't used in operations then these would also be indirect non-operating costs in this video I'm assuming that they are used in operations right that's the hard bit out the way
21
all we need to do now is lift these numbers out of the adjusted trial balance and put them in the corresponding sections of the income statement that leaves us with a revenue of 60 million dollars just like before
22
less 17.5 million dollars in cost of sales which is a direct operating cost which gives us a gross profit of 42.5 million dollars then we deduct indirect operating costs
23
to reach an operating profit of 10,450,000 dollars and below that we subtract the indirect non-operating costs
24
interest and tax which leaves Tumble with a net profit of nine million six hundred and fifty thousand dollars on the bottom line
25
shout out to all of my channel members for your support in the next videos I'll show you how to make a balance sheet and a cash flow statement in the same way I'll see you then
📺 同频道
C11
The INCOME STATEMENT Explained (Profit & Loss / P&L)
Business EnglishUniversity StudentsWorking Adults
C11
FINANCIAL RATIOS: How to Analyze Financial Statements
Business EnglishUniversity StudentsWorking Adults
C15
ACCOUNTING BASICS: a Guide to (Almost) Everything
Business EnglishUniversity StudentsWorking Adults
C111
FINANCIAL STATEMENTS: all the basics in 8 MINS!
Business EnglishWorking Adults
C1ACCOUNTING EQUATION: Explained in (Almost) 2 Minutes!
Business EnglishUniversity StudentsWorking Adults
✨ 推荐视频
B23
197 句
The Financial Habits No One Talks About (But Everyone Needs)
Business EnglishDaily ConversationUniversity Students
C13
28 句
0925.2 financial statements and ratios
Business EnglishUniversity StudentsWorking Adults
B21
77 句
Getting started | Odoo Accounting
Business EnglishUniversity StudentsWorking Adults
C11
506 句
Analyzing Statements of Cash Flows 1 (2025 CFA® Level I Exam – FSA – Learning Module 4)
Cambridge Exam PrepBusiness EnglishUniversity Students
C11
39 句
Warren Buffett: How To Analyze a BALANCE SHEET
Business EnglishUniversity StudentsWorking Adults
C11
304 句
The Economics of Owning a Restaurant
Business EnglishUniversity StudentsWorking Adults
C1116 句
Cash vs Accrual Accounting Explained Simply | With Examples & Journal Entries
Business EnglishUniversity StudentsWorking Adults
C11
258 句
What is Accounting ? An Introduction to Accounting.
Business EnglishUniversity StudentsWorking Adults
C17
133 句
Intercompany Loans Explained for Accountants | English for Finance Professionals
Business EnglishUniversity StudentsWorking Adults
C13
444 句
Here's what's REALLY Happening...
Business EnglishUniversity StudentsWorking Adults
C177 句
Unit 1.1: Introduction to Business Management - IB Business Management
Cambridge Exam PrepBusiness EnglishUniversity Students
本课的词汇与口语要点
这节 C1 级别的口语课以视频“The INCOME STATEMENT for BEGINNERS”为素材。 视频中反复出现的词有：statement, balance, income, operating, cost。 这段视频共有 25 个句子、784 个单词可供跟读。 讲话部分时长为 5:04。 说话人语速自然，每分钟约 155 个词，接近日常对话。 85% 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。
视频中的重点词汇
视频中最难的 15 个单词，附发音和释义：
| 单词 | 发音 | 释义 |
|---|---|---|
| indirect 形容词 | /ˌɪn.daɪˈɹɛkt/ | 間接 /间接 |
| adjust 动词 | /əˈd͡ʒʌst/ | 調整 /调整 |
| subtract 动词 | /səbˈtɹækt/ | 減 /减, 減去 /减去 |
| summarize 动词 | /ˈsʌməˌɹaɪz/ | 摘要, 總結 /总结 |
| amortization 名词 | /ˌæmɚtəˈzeɪʃən/ | 攤銷 /摊销 |
| depreciation 名词 | /dɪˌpɹiːʃɪˈeɪʃən/ | 折舊 /折旧 |
| categorize 动词 | /ˈkætɪɡəˌɹaɪz/ | 分類 /分类 |
| deduct 动词 | /dɪˈdʌkt/ | 扣除 |
| correspond 动词 | /ˌkoɹəˈspɑnd/ | 對應 /对应 |
| debit 名词 | /ˈdɛb.ɪt/ | 借記 /借记 |
| overhead 名词 | /ˈəʊvəˌhɛd/ | 間接費用 /间接费用 |
| minus | /ˈmaɪ.nəs/ | 減 /减 |
| arrange 动词 | /əˈɹeɪnd͡ʒ/ | 安排, 佈置 /布置 |
| subscribe 动词 | /səbˈskɹaɪb/ | 簽署 /签署 |
| shout 动词 | /ʃaʊt/ | 喊叫, 呼喊 |
视频中出现的短语动词
| 单词 | 释义 |
|---|---|
| check out 动词 | 退房 |
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 |
|---|---|
| 定语从句 who / which + 从句 — 补充说明人或事物 | revenue which is · balance which means · expenses which are |
| 被动语态 be + 过去分词 — 强调发生了什么，而不是谁做的 | been posted · was run · are usually arranged |
需要注意的发音
说话人用了 18 次缩略和弱读形式，例如 I'll, I'm, we'll。请按听到的简短形式来说。
- “sh” 和 “zh” 音: amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, shout /ʃaʊt/
- 长单词——注意重音位置: amortization /ˌæmɚtəˈzeɪʃən/, depreciation /dɪˌpɹiːʃɪˈeɪʃən/, categorize /ˈkætɪɡəˌɹaɪz/
中文母语者容易读错的音：
- 词尾辅音 — 要读清楚，后面不要加元音: indirect /ˌɪn.daɪˈɹɛkt/, adjust /əˈd͡ʒʌst/, subtract /səbˈtɹækt/, summarize /ˈsʌməˌɹaɪz/, categorize /ˈkætɪɡəˌɹaɪz/
- /æ/ — 嘴张大，不要读成 /e/: subtract /səbˈtɹækt/, amortization /ˌæmɚtəˈzeɪʃən/, categorize /ˈkætɪɡəˌɹaɪz/
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 indirect, adjust, subtract 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。