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Listen to a Business English Dialogue about Advanced funded pension plan Roger: Hi Arianna, have you ever heard of an advanced funded pension plan? Arianna: Hi Roger! Yes, it’s a type of retirement plan where an employer contributes funds in…
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Advanced English Dialogue for Business – Adjusted gross income
Listen to a Business English Dialogue about Adjusted gross income Ryan: Hi Emma, do you know what adjusted gross income (AGI) is and why it’s important for taxes? Emma: Yes, AGI is the total income you earn in a year…
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Advanced English Dialogue for Business – Adjusted debit balance
Listen to a Business English Dialogue about Adjusted debit balance Jack: Hi Eliana, have you heard about the term “adjusted debit balance” in finance? Eliana: Yes, I think it’s the amount of money a customer owes to their brokerage firm…
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Advanced English Dialogue for Business – Active market
Listen to a Business English Dialogue about Active market Alexander: Hey Emily, do you know what an active market is in finance? Emily: Hi Alexander! Yes, an active market refers to a financial market where there’s a high level of…
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Advanced English Dialogue for Business – Acquired surplus
Listen to a Business English Dialogue about Acquired surplus Dennis: Hi Lydia, have you ever heard of acquired surplus in finance? Lydia: Hi Dennis! Yes, acquired surplus refers to the excess of assets over liabilities that a company gains through…
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Advanced English Dialogue for Business – Accumulated dividend
Listen to a Business English Dialogue about Accumulated dividend Ralph: Hi Eden, do you know what an accumulated dividend is? Eden: No, what is it? Ralph: An accumulated dividend is a portion of a company’s earnings that have been retained…
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Advanced English Dialogue for Business – Accrual basis
Listen to a Business English Dialogue about Accrual basis Kyle: Hey Nova, do you know what the accrual basis of accounting is? Nova: Hi Kyle, yes, it’s a method where revenues and expenses are recorded when they’re earned or incurred,…
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Advanced English Dialogue for Business – Accelerated depreciation
Listen to a Business English Dialogue about Accelerated depreciation Timothy: Hi Serenity, have you heard about accelerated depreciation? Serenity: Hi Timothy, yes, I have. It’s a method of depreciation that allows businesses to write off the cost of an asset…
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Advanced English Dialogue for Business – Abusive tax shelter limited partnership
Listen to a Business English Dialogue about Abusive tax shelter limited partnership Shawn: Hey Eva, have you ever come across an abusive tax shelter limited partnership? Eva: No, Shawn, I haven’t. What does it entail exactly? Shawn: Well, it’s a…
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Advanced English Dialogue for Business – A spdr
Listen to a Business English Dialogue about A spdr Steven: Hey Penelope, have you ever heard of a SPDR? Penelope: No, I haven’t. What is it? Steven: A SPDR, or Standard & Poor’s Depository Receipt, is an exchange-traded fund (ETF)…
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