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Listen to a Business English Dialogue About Aging schedule Kevin: Madison, have you heard of an aging schedule in finance? Madison: Yes, Kevin. It’s a tool used to categorize and track outstanding accounts receivable based on their age. Kevin: That’s…

Listen to a Business English Dialogue About Aggregate supply Jeffrey: Hi Zoey, have you ever studied aggregate supply in economics? Zoey: Yes, I have. Aggregate supply refers to the total quantity of goods and services that producers are willing and…

Listen to a Business English Dialogue About Aftertax real rate of return Austin: Hi Layla, do you know what the aftertax real rate of return is in finance? Layla: No, I’m not familiar with that term. What does it mean?…

Listen to a Business English Dialogue About Affiliated person Jesse: Hi Natalie, do you know what an affiliated person is in the context of business and finance? Natalie: Hey Jesse, yes, an affiliated person refers to an individual or entity…

Listen to a Business English Dialogue About Adverse opinion David: Hey Autumn, have you ever come across the term “adverse opinion” in business? Autumn: Yes, I have. It’s when auditors find significant issues with a company’s financial statements and can’t…

Listen to a Business English Dialogue About Adlustable rate mortgage Joseph: Willow, have you heard about adjustable rate mortgages in finance? Willow: Yes, I have. They’re mortgages where the interest rate can change periodically based on fluctuations in a specified…

Listen to a Business English Dialogue About Adjustment bond Bruce: Hey Scarlett, have you ever heard about adjustment bonds in finance? Scarlett: No, I haven’t. What are they? Bruce: Adjustment bonds are a type of bond issued by a company…

Listen to a Business English Dialogue About Adjusted basis Ethan: Hey Melody, do you understand how adjusted basis works in accounting? Melody: Yes, it’s the original cost of an asset plus any adjustments made for improvements, depreciation, or other factors.…

Listen to a Business English Dialogue About Adjustable rate mortgage Eugene: Hi Isla, do you know what an “adjustable rate mortgage” is in business and finance? Isla: No, I’m not familiar with it. What does it involve? Eugene: An adjustable…

Listen to a Business English Dialogue About Additional bonds test Nathan: Lillian, have you heard of the “additional bonds test” in finance? Lillian: No, what is it? Nathan: It’s a requirement imposed on issuers of municipal bonds to ensure that…