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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-term1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-accountT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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