過去の財務諸表を見直そう

Reviewing past financial statements
あなたは経理部長と過去の財務諸表を見直すところです。
数字はうそをつかない。数字はその会社の歴史を、良くても悪くても、物語ります。そして会社の方向性を変えたり組織構造を変えたりすることに使われます。財務諸表は歴史の授業のようなものです。正確に読み取れば、興味深いものになります。
Let's take a look at these.
 
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Best Teacherで実際に行われている直近のWritingレッスンです。
作成したスクリプトは講師により添削されます。
Let's take a look at these.

Okay, here are our company's balance sheets and profit and loss statements for the past three periods. The agenda of this meeting is to recognize the financial situation of our company and take measures to meet it. I've already read these documents thoroughly, and I found three unnatural movements in the data, " the increase in inventories", "the increase in break-even point sales", and " the decrease in cash-flows". Is there anything else you noticed in these documents?

自然な表現

Okay, here are our company's balance sheets and profit and loss statements for the past three periods. The agenda of this meeting is to recognize the financial situation of our company and take measures to meet it. I have already read these documents thoroughly, and I found three unnatural movements in the data, " the increase in inventories", "the increase in break-even point sales", and " the decrease in cash-flows". Is there anything else you noticed in these documents?

1. Write the words in full as contracted word forms are not acceptable in formal writing.
These are exactly the things that I noticed as well. Besides these. there seems to be no problem. What do you think about these?

Thank you for sharing your opinion with me. I think you must be on my side. At first glance, our sales seem to have performed well for the last three terms, but the inventory has been built up simultaneously. I suspect that our profit might turn into inventory, and it will cause pressure on our cash flow. Our inventory turnover rate is getting worse compared to the industry average, so we should investigate immediately whether we have absolute stock or not. If we find a lot of absolute stock, we should dispose of it with a certain loss.

自然な表現

Thank you for sharing your opinion with me. I think you must be on my side. At first glance, our sales seem to have performed well for the last three terms, but the inventory has been built up simultaneously. I suspect that our profit might turn into inventory, and it will cause pressure on our cash flow. Our inventory turnover rate is getting worse compared to the industry average, so we should investigate immediately whether we have absolute stock or not. If we find a lot of absolute stock, we should dispose of it at a certain loss.

1. Use the preposition ''at'' to indicate the price or level something is sold for.
That is correct. Well, I have spoken to the heads of the different departments and they have all blamed the pandemic for this situation. However, they now say that things have started improving.

For sure. You are a bright person, and I love such a constructive idea. In fact, I've been wondering how to minimize our inevitable loss in selling our absolute stock. Okay, I'll contact the marketing and sales team and let them contrive an efficient way of selling it. Another problem we should discuss is the increase in break-even sales, and it also tightens our cash flow. Typically, it's said that the more the product sells, the less the production costs, but our financial statements show the opposite. I think the main reason for it is the increase in fixed costs.

自然な表現

For sure. You are a bright person, and I love such a constructive idea. In fact, I have been wondering how to minimize our inevitable loss when selling our absolute stock. Okay, I will contact the marketing and sales team and let them contrive an efficient way of selling it. Another problem we should discuss is the increase in break-even sales, as it also tightens our cash flow. Typically, it is said that the more the product sells, the less the production costs, but our financial statements show the opposite. I think the main reason for it is the increase in fixed costs.

1. 3. & 5. Write the words in full as contracted word forms are not acceptable in formal writing.
2. Add ''when'' to mean at the time you sell the stock.
4. Replace with ''as'' to indicate the effect of the problem
  • shareholders(株主)
  • larceny(窃盗)
  • debenture(社債)
  • inclusion(包含)
  • disclosure(開示)
  • trustee(受託者)
  • integral(全体、不可欠の)
  • embezzlement(横領)
  • fraud(詐欺、不正)
  • accounting(会計)
  • We have come a long way since the start of this company.(この会社の創設以来、我々は長い道のりを歩んでいる。)
  • These records have been archived for the past thirty years.(これらの記録は過去30年間に渡って保管されています。)
  • How far back in time does the tax office want us to go?(税務署は私たちにどこまでさかのぼって欲しいのでしょうか?)
  • Someone's been embezzling funds for the past seven years.(誰かが過去7年間、資金を横領し続けています。)
  • These paper files have since been replaced with electronic ones.(これらの紙のファイルはそれ以来、電子ファイルに置き換えられています。)
  • These financial statements are starting to tell us the complete story of what's been happening.(これらの財務諸表は、何が起こっているのかを完全に伝え始めています。)
  • According to these records, a lot of funds are unaccounted for.(これらの記録によると、多くの資金が計上されていません。)
  • This is either sloppy bookkeeping or someone's been stealing us blind.(これはずさんな帳簿つけか、誰かが無断で盗用しているかのどちらかです。)
  • The bottom line is that this company is in serious financial trouble.(肝心なのは、この会社が深刻な財務上の問題を抱えているということだ。)
  • Our strong foundation, as evidenced by these statements, will help us to secure the loan that we need.(これらの記述に見られるように、私たちの強固な基盤は、必要な融資を確保するのに役立ちます。)

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