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!
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Robert
Thanks. Anyway, how’s work so far?
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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?
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Ashley
Profit and loss. Any tips?
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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.
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Ashley
What about weekly updates? Will those do?
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Robert
Oh, it’s okay to update weekly, just not at the end of the year. It may come to a bad end.
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Ashley
I understand.
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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.
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Ashley
You’re right. Thanks a lot for the tips, Robert. I’ll do my best to apply your advice.
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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 |