[Video starts with an animated title: Business English Essentials][Cut to a virtual classroom setup with students joining via video call. The teacher appears on screen.]Teacher: Hello, everyone, and welcome to today's ESL class focusing on Business English Essentials![Text appears on screen: Topic 1 - Budgeting]Teacher: Our first topic is budgeting. In the business world, understanding financial terms is crucial. Let's start with some basics.[On-screen, a virtual whiteboard appears with the teacher writing key terms: revenue, expenses, profit, cost-cutting.]Teacher: Revenue represents the income generated, expenses are the costs incurred, and profit is what remains. Businesses often strategize cost-cutting to maximize profit.[Cut to a slide displaying examples of budget spreadsheets and financial reports.]Teacher: Now, let's analyze some budget spreadsheets together.[Cut to students nodding and engaging with the content on their screens.][Transition to the next topic: Meeting English]Teacher: Moving on to our next topic: Meeting English. Effective communication is essential in business meetings. Let's practice some common phrases.[On-screen, role-play scenario: Two virtual avatars engage in a mock meeting.]Avatar 1: Good morning, everyone. Let's get started, shall we?Avatar 2: I'd like to propose a new strategy for increasing market share.Avatar 1: That sounds interesting. Let's delve into the details.[Cut back to the virtual classroom with students actively participating in the discussion.]Teacher: Great job, everyone! Now, let's proceed to our final topic: Forecasting.[On-screen, a chart displaying financial forecasts appears.]Teacher: Forecasting helps businesses anticipate future trends. Let's analyze a forecast together.[Cut to students discussing the forecast chart and sharing their insights.][Closing segment]Teacher: Well done, everyone! Remember, mastering Business English is a valuable skill in today's competitive world.[Text appears on screen: Class Dismissed. Keep Practicing!]Teacher: Until next time!