Business (Expert Chapter 1)｜ビジネス会話（上級１章）Lesson42: Simple financial report

PART A_1

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

PART A_2

1.　balance sheet
	-a financial statement that shows a company’s assets and debts at a particular time
	You can see the dollar allowance in the balance sheet’s footnote.
2.　asset
	-something having value, such as a possession or property, that is owned by a person, business, or organization
	The total asset for this month is $60,000.
3.　equity
	-difference between the asset and the liability
	The equity shows that the outlook for the next quarter is positive.
4.　liability
	-the amount of money that a person or organization owes
	The company had more liability this year due to inflation.
5.　inventory
	-the number of goods and materials owned by a company at a particular time, including parts, products being made, and finished products
	Upon checking, the inventory showed that the shop was overstocked last month.

PART A_3

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

PART A_4

1.　balance sheet
Answer:
2. asset
Answer:
3. equity
Answer:
4. liability
Answer:
5. inventory
Answer:

PART B_1

Let’s read the article. Please read it aloud, and I will check your pronunciation and intonation.

PART B_2

Balance sheet notes
Silver Enterprises
January 1 – December 30

Silver Enterprises’ total asset for this year is $50,000,000. Based on the figures, the equity is well-placed for next year’s operations.

However, last year’s losses have increased the company’s liability due to the expansion of its inventory. (Please see the previous year’s balance sheet for reference.) All branch managers agreed on the plan to meet the strong demand for our products during holiday seasons. Therefore, the company must keep track of the price of raw materials. The corporation might either negotiate lower pricing with suppliers or raise product prices in the coming year.

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

You audited ABC Software Inc.’s financial report for this quarter (January 1 to March 31). Report it to your tutor, who will pretend to be your manager, using the following structure in order:
– asset status ($215,000)
– liability status
– recommendation for the losses

PART C_3

PART D_1

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

PART D_2

1.	Should financial reports be done monthly, quarterly, or yearly? Why?
2.	What are the consequences of an inaccurate financial report?

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 on 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.