Business (Expert Chapter 1)｜ビジネス会話（上級１章）Lesson41: Managing financial records

PART A_1

Let’s learn vocabulary. Listen and repeat the words and the sentences with your tutor.

PART A_2

1.　taxing
	-difficult or needing a lot of thought or effort
	Team management can be a taxing job, but it’s a good challenge to improve oneself.
2.　profit and loss
	-a statement of the company’s net income
	Based on the profit and loss account, the interest charge was $179,000.
3.　disbursement
	-expense
	Please email me the record of our disbursements for this month.
4.　get out of hot water
	-to get out of trouble
	Doing your tasks ahead of the deadline will surely get you out of hot water.
5.　cash flow
	-the amount of money moving into and out of a business
	The company is currently experiencing uneven cash flow.

PART A_3

Let’s make sentences using the vocabulary we’ve just learned.

PART A_4

1.　taxing
Answer:
2. profit and loss
Answer:
3. disbursement
Answer:
4. get out of hot water
Answer:
5. cash flow
Answer:

PART B_1

Let’s read the dialogue. After that, we’ll switch roles.

以下の会話文を読みましょう。終わったら交代してもう一度読みましょう。

PART B_2

Robert

Hi, Ashley. Mind if I join you for lunch?

Ashley

Not at all!

Robert

Thanks. Anyway, how’s work so far?

Ashley

Bookkeeping is such a taxing job. To be honest, I’m not confident enough to say that I can update our records on time.

Robert

I see. What do you handle in the department?

Ashley

Profit and loss. Any tips?

Robert

Hmm… Since it requires you to deduct disbursement from the company revenue, daily bookkeeping is your best bet to get out of hot water.

Ashley

What about weekly updates? Will those do?

Robert

Oh, it’s okay to update weekly, just not at the end of the year. It may come to a bad end.

Ashley

I understand.

Robert

Overall, being aware of the company’s daily cash flow is an excellent way to be persistent at record-keeping. It can steer the business in the right direction.

Ashley

You’re right. Thanks a lot for the tips, Robert. I’ll do my best to apply your advice.

Robert

You’re welcome, and good luck! I know you can do it.

PART B_3

Please summarize the conversation using your own words and expressions.

PART B_4

PART C_1

Let’s do a roleplay. Talk with me according to the situation below, using the expressions you just learned.

PART C_2

Your junior colleague (your tutor) asked advice from you regarding effective financial record-keeping on taxes. As his/her senior co-worker, share your tips using the following expressions:
– Late filing of taxes ~
– ~ is a business’ best bet to get out of hot water.
– ~ can steer the company in the right direction

PART C_3

PART D_1

Let’s discuss today’s theme. Please answer the questions below.

PART D_2

1.	What are the consequences of bad bookkeeping for a small business?
2.	Is it better to store financial records electronically or on ledgers? Why?

REVIEW AND FEEDBACK

Now, let us review the things that you learned in this lesson.

ではこのレッスンで学んだことを振り返りましょう。

(Please give a short feedback on how your student did in your class.)

	Grammar 文法	Pronunciation 発音	Vocabulary 単語	Comprehension 理解
GOOD	文法の誤りはほとんどなく、完全な文章で話すことができる	ほとんどの単語をはっきりと正しく発音することができる	習った表現を適切に使うことができる	文章を理解し、質問に正しく答えることができる
FAIR	文法の誤りはあるが、完全な文章で話すことができる	発音の練習が必要な言葉がいくつかある	たまにミスはあるが、習った表現を適切に使うことができる	文章を完全に理解するのは難しく、質問に正しく答えられないときもある
POOR	文章で話すのは難しく、単語だけで話すことができる	発音の練習が必要である	習った単語と表現を少しだけ使うことができる	文章を理解するのは難しく、質問に答えるのは難しい

TUTOR FEEDBACK

GRAMMAR
Good:	Was able to speak in complete sentences with minimal grammatical errors.
Fair:	Was able to speak in complete sentences with evident grammatical errors.
Poor:	Was able to speak using words only.
PRONUNCIATION
Good:	Was able to pronounce most of the words clearly and correctly.
Fair:	Mispronounced a few words.
Poor:	Mispronounced most of the words.
VOCABULARY
Good:	Used appropriate expressions learned in class.
Fair:	Used appropriate expressions learned in class and made a few errors in word choice.
Poor:	Used only a few words and expressions.
COMPREHENSION
Good:	Was able to understand the passages and answer the questions correctly.
Fair:	Had a little difficulty in understanding passages and answering questions.
Poor:	Had a hard time understanding passages and answering questions.