ディクテーションの実例140 減価償却について
減価償却について説明している下の動画でディクテーションをしてみました。
Depreciation
http://www.investopedia.com/video/play/depreciation/
下がディクテーションしてみた結果です。私はリスニング力が低いので聞き取れなかった部分もありました。そのような部分は?で表しています。また、リスニング力が低いため聞き間違えている部分も多いかと思います。
もし聞き間違えている部分を見付けたら、コメントで教えてくださるととてもありがたいです。
depreciation indicates how much an asset's value has been used up. it also tries to match the expense of an asset to the income that the asset helps the company earn. used as an income tax deduction, depreciation calculations offer businesses an annual allowance for the use and ? of tangible assets. tangible assets are those that ? physical form such as machinery, equipment and buildings. for example, dave's print shop buys a piece of equipment for $500,000 and expects it to have a usable life of five years. it will be depreciated over five years. every accounting year, the company will expense $100,000 which will be matched with the money that equipment helps to make each year. this is called a straight line depreciation. the assets stop ? when its cost has been ? recover or when ? is taken out of service whichever happens first depends on the business.
難しめの単語や熟語の意味です。
- depreciation・・・減価償却
- use up・・・使い尽くす
- straight line・・・定額の
