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financial accounting
財務会計
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management accounting
管理会計
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assets
資産
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liabilities
負債
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equity
資本
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business failure
倒産
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limited liability
有限責任制
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Income statement
損益計算書
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Statement of stockholders' equity
株主持分計算書
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Statement of cash flow
キャッシュフロー計算書
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retained earnings
利益剰余金
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monetary unit
貨幣単位
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money-measurement concept
貨幣的測定の公準
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entity concept
企業実態の公準
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business combinations
企業結合
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going-concern concept
継続企業の公準
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accounting period
会計期間
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current assets
流動資産
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normal operating cycle rule
正常営業循環基準
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current liability
流動負債
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working capital
運転資本
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net working capital
正味運転資本
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current ratio
流動比率
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accounts receivable(A/R)
売掛金
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Inventories
棚卸資産
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Property,plant and equipment
有形固定資産
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depreciation
減価償却
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Intangible assets
無形資産
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financial assets
金融資産
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amortization
償却
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account payable
買掛金
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trade accounts payable
買掛金
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other accounts payable
未払金
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Notes payable
借入金
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curremt portion of long-term
1年以内返済予定長期債務
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paid-in capital
払込資本
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cash contribution
金銭出資
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in-kind contribution
現物出資
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retained earnings(R/E)
利益剰余金
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Income
利益
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freight-out
発送運賃
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revenues
収益
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expenses
費用
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gains
利得
副次的または付随的な取引による資本の増加
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losses
損失
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sales
売上
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sales revenue
売上収益
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cost of sales/cost of goods sold
売上原価
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rent revenue
受取賃貸料
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interest revenue
受取利息
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rent expencse
賃貸料
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interest expense
支払利息
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gross profit
売上総利益
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operating income
営業利益
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SG&A expenses
販売費及び一般管理費
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enterprise value
企業価値
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fair value
時価/公正価値
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cost
原価
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historical cost
取得原価
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historical cost principle
取得原価主義
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management judgement
経営者による判断
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T-account
T勘定
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beginning balance,BB
期首残高
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ending balance,EB
期末残高
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debit,Dr.
借方
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credit,Cr.
貸方
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selling expenses
販売費
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principal accounting books
主要簿
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general ledger
総勘定元帳
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posting
転記
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general journals
一般仕訳帳
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special journals
特殊仕訳帳
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cash payments journal
現金支払帳
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trial balance
試算表
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closing of the books
帳簿の締め切り
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income summary account
損益勘定
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income summary account
損益勘定
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closing entries
締切仕訳
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balance carried forward,Bal.c/f
次期繰越
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balance brought forward,Bal.b/f
前期繰越
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post closing trial balance
繰越試算表
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revenue recognition criteria
収益の認識規準
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matching principle
費用収益対応の原則
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product costs
製品原価
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period expenses
期間費用
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performance obligation
履行義務
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accrued interest revenue/AIR/interest receivable
未収利息
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accrued revenues
未収収益
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advances from customers,A/C
前受金
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unerned rent revenue,URR
前受賃貸料
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unearned subscription revenue
前受購読料
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unearned tuition revenue
前受受講料
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unearned revenues
前受収益
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cash disbursement
現金支出
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administrative expense
管理費
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accrued interest eqpenses,AIR,interest payable
未払利息
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interest expense
支払利息
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accrued rent expense,AR
未払賃借料
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rent expense
賃借料
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accrued rent expense
未払賃借料
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accrued salaries ewpense
未払給料
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accrued expenses
未払費用
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prepaid insurance
前払保険料
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insurance expense
支払保険料
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prepaid expenses
前払費用
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depreciation expense
減価償却費
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closng adjustments
決算整理
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revenue-related accuals
未収取引
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expense-related prepayments
前払取引
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advances to supplies
前渡金
商品やサービスを購入する際に代金の全部または一部を前金で支払った場合に使われる勘定科目
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worksheet
精算表
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adjusting journal entries/adjusting entries
決算整理仕訳
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income taxes
法人税等
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operating income
営業利益
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other revenues and gains
その他の収益及び利得
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operating expenses
営業費
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gain from disposition of PPE
有形固定資産売却益
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non-recurring itemus
日経常的な項目
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net of taxes
税引後
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net income
当期純利益
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allowances
値引
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sales returns
売上返品
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sales allowances
売上値引
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bad debuts
賃倒債権
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bad debt expense
貸倒損失
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direct write-off method
直接償却法
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allowance method
引当法
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allowance for doubtful accounts/allowance for uncollectible accounts/allowance for bad debts
貸倒引当金
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bad debt expense
貸倒引当金繰入
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specific identification method
個別法
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perpetual inventory system
継続記録法
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periodic inventory system
棚卸計算法
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physical inventory count
実地棚卸
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goods available for sale
販売可能商品
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plug
貸借差額
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noncurrent assets
非流動資産
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accumulated depreciation
減価償却累計額
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book value/carrying value/carrying amount
帳簿価格
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residual value/salvage value
残存価格
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depreciation rate
減価償却率
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impairment loss
減損損失
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retirement
除却
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depreciable assets
償却性資産
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goodwill
のれん
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trademarks
商標
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accrued employee compensation
未払従業員報酬
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accured salaries and wages/salaies and wages payable
未払給料賃金
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promissory note
約束手形
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loan on bill
手形借入
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income taxes payable
未払法人所得税
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bonds payable
社債
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public issue bonds
公募債
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retirement benefit obligations
退職給付債務
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deferred tax liability
繰延税金負債
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fixed-rate coupon bonds
固定利付債
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common stock
資本金
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additional paid-in capital
資本剰余金
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paid-in capital
払込資本
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cash dividends
現金配当
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dividends payable
未払配当金
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date of record
配当基準日
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