Balance Sheet Terms (Finance/ Acounting Vocabulary)
BALANCE SHEET TERMS (FINANCE/ ACOUNTING VOCABULARY)
Practice English with your teacher
Warm-up
Talk about these questions with your teacher.
선생님과 이야기해 보세요.
- If you were reading a company's balance sheet, which item would you check first — its current assets or its liabilities? Why?
회사의 대차대조표를 본다면, 유동자산과 부채 중 어느 것을 먼저 확인하시겠어요? 이유는 무엇인가요? - Can you think of an example of an intangible asset that might be worth more than a company's physical equipment?
회사의 물리적 장비보다 더 가치 있을 수 있는 무형자산의 예를 생각해 볼 수 있나요?
Vocabulary
Listen and repeat after your teacher.
선생님을 따라 읽어보세요.
Reading
Read the passage with your teacher.
선생님과 함께 지문을 읽어보세요.
Reading
BALANCE SHEET
fixed assets dividend liabilities current assets fixed assets
intangible assents depreciation overdraft liquidity
1. Any assets which can be used to make immediate payments
2. Patents, ideas, trade marks, licenses
3. Payments made to shareholders based on company profits
4. Costs and money owed
5. Investments, bank deposits, stock, etc. that can be easily converted into cash
6. Total amount borrowed from a given bank
7. Equipment and other assets which generally loses value over time
8. Property, equipment currently owned and not intended for sale
Korean Trap! / 한국인 실수 교정
Common mistakes Korean speakers make.
한국인이 자주 하는 실수를 알아봅시다.
한국어에서 '부채(liabilities)'와 '유동자산(current assets)'을 혼동하는 경우가 많습니다. Liabilities는 '빚, 부채'를 의미하고, current assets는 '현금화가 쉬운 자산'을 뜻합니다. 유동성(liquidity)이 높다는 것은 현금으로 바꿀 수 있는 자산이 많다는 뜻이므로, liabilities가 아닌 current assets와 함께 써야 합니다.
Discussion
Share your thoughts with your teacher.
선생님과 의견을 나눠보세요.
- How would you apply what you learned today?
오늘 배운 것을 어떻게 활용하시겠어요? - What was the most useful part of this lesson?
이 수업에서 가장 유용한 부분은 무엇이었나요? - Can you think of a real situation where you would use this?
이것을 사용할 실제 상황을 생각해 볼 수 있나요? - What would you like to practice more?
더 연습하고 싶은 것은 무엇인가요?
Lesson Summary / 수업 요약
Today's Topic: BALANCE SHEET TERMS (FINANCE/ ACOUNTING VOCABULARY)
Level: Vocabulary (VOC)
Review this lesson before your next class! / 다음 수업 전에 복습하세요!