英文簿記(経理)の基礎単語をまとめました。
Absence with leave (AWL) | 有給休暇 |
(Office) Supplies | (事務用)消耗品、事務用品等 |
Acceptance payable | 支払手形 |
Acceptances receivable | 受取手形 |
Account balance | 勘定残高 |
Account receivable-others | 未収金 |
Account receivable-trade | 売掛金 |
Account settlement | 決算 |
Account title | 勘定科目 |
Accounting equation | 会計等式 |
Accounting period | 会計期間 |
Accounting slip | 会計伝票 |
Accounts payable | 買掛金 |
Accounts receivable | 売掛金 |
Accrued amount payable | 未払費用 |
Accrued Expense | 未払費用 |
Accrued liability | 未払金(未払費用) |
Accrued payroll (salaries) | 未払賃金 |
Accrued Revenue | 未収収益 |
Accrued wage | 未払賃金 |
Accumulated Depreciation | 減価償却累計額 |
Accumulated earnings | 利益剰余金 |
Accumulated profit | 利益剰余金 |
Acknowladgement | 領収書 |
Acquisition Cost | 取得原価 |
Acquittance | 領収書 |
Actual value | 時価 |
Adjusting (Adjustment) | 決算整理 |
Advance | 前払い |
Advance charges | 前払費用 |
Advance money | 前渡金 |
Advance payment | 前渡金 |
Advertising Expense | 広告宣伝 |
annual | 年間の |
Assets | 資産 |
assume | 仮定する |
Automotive Equipment | 車両運搬具 |
Balance Sheet | 貸借対照表 |
Balance Sheet Equation | 貸借対照表等式 |
Bank charge | 銀行手数料 (振込手数料) |
Bank commission | 銀行手数料 |
Beginning Inventory | 期首(商品)棚卸高 |
Beginning of year | 期首 |
Bill for payment | 支払手形 |
Bill of receipt | 領収書 |
Bill Payable (B/P、BP) | 支払手形 |
Bill-payment receipt | 領収書 |
Bills receivable (BR) | 受取手形 |
Bond | 社債 |
Bonds payable | 社債 |
Book closing | 決算 |
Book debt | 買掛金 |
Bookkeeping | 簿記 |
borrowed money | 借入金 |
Brokerage received | 受取手数料 |
Building | 建物 |
Business Enterprise | 企業 |
Buyer | 買い手 |
Capital | 資本 |
Capital Equation | 資本等式 |
Capital fund | 資本金 |
Capital stock | 資本金 |
Carrying amount | 帳簿価額 |
Carrying value | 帳簿価額 |
Cash and Deposits | 現預金 |
cash on hand | 現金 |
Cash payment journal | 出金仕訳帳 |
classify | 分類する |
Commercial goods | 商品 |
Commercial products | 商品 |
Commodities | 商品、日用品 |
Communication expense | 通信費 |
Comparable Uncontrolled Price | 独立価格比準法 |
Cost accounting | 原価計算 |
Cost of goods sold | 売上原価 |
Cost of sales | 売上原価 |
Cost of manufacturing | 製造原価 |
Cost of production | 製造原価 |
Current assets | 流動資産 |
Current liability | 流動負債 |
Debit | 借方 |
debt payable | 借入金 |
Deduction at source | 源泉徴収 |
Deferred Asset | 繰延資産 |
Deferred charge | 繰延費用 |
Deferred cost | 繰延費用 |
Deferred income | 繰延収益 |
Deferred income tax asset | 繰延税金資産 |
Deferred tax credit | 繰延税金資産 |
Deferred tax liability | 繰延税金負債 |
deposit with banks | 預金 |
Depreciation (Expense) | 減価償却(費) |
Depriciation cost | 減価償却費 |
Depriciation expense | 減価償却費 |
Devidend | 配当金 |
Devidend earned | 受取配当金 |
Devidend paid | 支払配当金 |
Devidends | 受取配当金 |
Dificit balance | 赤字 |
Discounts | 値引 |
Double-Declining Balance Method | 2倍定率法 |
Double-Entry Bookkeeping | 複式簿記 |
Drawee | 名宛人 |
Drawing | 引出金(仮勘定) |
Earning retention | 内部留保 |
Ending Inventory | 期末(商品)棚卸高 |
Ending of year | 期末 |
executory cost | 未払費用 |
expense paid in advance | 前払費用 |
facilities | 設備 |
Fair value | 公正価格 |
Financial Position | 財政状態 |
Finder’s Fee | 仲介手数料 |
Financial Statement | 財務諸表 |
Finished Goods | (完成した)製品 |
Fixed asset | 固定資産 |
Fixed liability | 固定負債 |
fixtures | 建具、設備、備品 |
furniture | 家具、什器 |
Gain | 利益 |
General Journal | 一般仕訳帳 |
goods in trade | 商品 |
Goodwill | のれん |
Gross Margin | 売上総利益 |
Hedge accounting | ヘッジ会計 |
Hire charge | 賃借料 |
Imprest Petty Cash System | 定額小口資金前渡制度 |
Income before taxes | 税引き前利益 |
Income Statement | 損益計算書 |
Income Summary | 集合損益、損益 |
Income tax | 所得税 |
Income tax act | 所得税法 |
Income tax collected at the source | 源泉所得税 |
Income tax credit | 所得税控除 |
Insider trading | インサイダー取引 |
Insurance Expense | 支払保険料 |
Intangible Assets | 無形固定資産 |
Interest | 利息、利子、金利 |
Interest Bearing Notes | 利子付手形 |
Interest earned | 受取利息 |
Interest Expense | 支払利息 |
Interest Income | 受取利息 |
Interest received | 受取利息 |
Interest revenue | 受取利息 |
Interested Party | 利害関係者 |
Inventory | 棚卸高 |
Inventory List | 棚卸表 |
Investment | 投資 |
Job cost system | 個別原価計算 |
Job costing | 個別原価計算 |
Job order cost accounting | 個別原価計算 |
Jounalizing (Journal Entry) | 仕訳 |
Journal | 仕訳帳 |
Leave with pay | 有給休暇 |
Ledger | 元帳 |
Liabilities | 負債 |
Loan Payable | 借入金 |
Loan Receivable | 貸付金 |
Long-lived Assets | 長期資産 |
Machinery | 機会(装置) |
make a debenture issue | 社債を発行する |
Maker | 支払人 |
Manufacturing industry | 製造業 |
Market value | 時価 |
Merchandise | 商品 |
Miscellaneous Expense | 雑費 |
Negative earnings | 赤字 |
Negative figure | 赤字 |
Negative Legacy | 負債 |
Net Income(Loss) | 当期純利益(損失) |
Nominee | 受取人 |
Normal Operating-Cycle | (正常)営業循環基準 |
Notes | 手形 |
Notes payable | 支払手形 |
Notes receivable | 受取手形 |
Off-balance-sheet-transaction | 簿外取引 |
Office supplies expense | 事務用消耗品費 |
Off-the-book account | 簿外口座 |
On Account | 掛取引 |
One-Year Rule | 一年基準 |
operate | 営業活動を行う |
Operating Results | 経営成績 |
Original costs | 取得原価 |
other accounts payable | 未払金 |
Output during an Accounting Period | 一年間の総産出高 |
outstanding collections | 未収金 |
Owners’ Equity | 資本主持分 |
Paid absence | 有給休暇 |
Paid holiday | 有給休暇 |
Paid leave | 有給休暇 |
Patent | 特許権 |
patent property | 特許権 |
patent right | 特許権 |
pay in advance | 前払いする |
Payee | 受取人 |
Payroll | 給与 |
Personal Account | 人名勘定 |
Petty Cash | 小口現金 |
Petty Cash Vouchers | 小口現金支払帳 |
Postage | 郵便料金等 |
Post-closing Trial Balance | 繰越試算表 |
Posting | 転記 |
Preferred stock | 優先株式 |
Prepaid Expense | 前払費用 |
Prepayment Fee | 前払費用 |
Principal | 元金 |
Principle of clarity | 明瞭性の原則 |
Principle of conservation | 保守主義の原則 |
Principle of consistency | 継続性の原則 |
Principle of orderly bookkeeping | 正規の簿記の原則 |
produce corporate bonds | 社債を発行する |
Production cost report | 製造原価報告書 |
Productive Capacity | 総利用量 |
Profit Split Method | 利益分割法 |
Purchase Allowance | 仕入値引 |
Purchase Jounal | 仕入仕訳帳 |
Purchase Returns | 仕入戻り |
Purchase(s) | 仕入 |
purchased goods | 商品 |
Purchases | 仕入 |
Quantity | 数量 |
Quotation | 時価 |
Raw Materials | 原材料 |
Received commision | 受取手数料 |
Receiving Fee | 受取手数料 |
Recipient | 受取人 |
Red figure | 赤字 |
redemption of debenture | 社債の償還 |
refund a debt | 負債を償還する |
Rent Expense | 支払家賃(賃借料) |
Rent income | 受取家賃 |
Retailing industry | 小売業 |
Retained Earning | 利益剰余金(資本) |
Returns | 返品 |
Salaries Expense | 給料 |
Sales | 売上 |
Sales Journal | 売上仕訳帳 |
Salvage Value | 残存価額 |
Saving Account | 普通預金 |
savings | 預金 |
Securities | 有価証券 |
Service industry | サービス業 |
Settlement | 決済 |
Shareholder | 株主 |
Specialized Journal | 特殊仕訳帳 |
Standard costing | 標準原価計算 |
Statement of manufacturing cost | 製造原価報告書 |
Stock capitalization | 資本金 |
Stockholders’ Equity | 株主持分 |
Straight-line Method | 定額法 |
Sum-of-the-Years’ Digits Method | 等差級数法 |
Sundries | 諸口 |
Supplier | 仕入先 |
Supplies | 消耗品 |
Supplies Expense | 消耗品費 |
Surplus | 剰余金 |
Suspense payment | 仮払金 |
Tangible Assets | 有形固定資産 |
Tax collected at the source | 源泉徴収 |
Tax with holdings | 源泉徴収 |
Temporary payment | 仮払金 |
The Purpose of Bookkeeping | 簿記の目的 |
Till receipt | 領収書 |
Time Deposit | 定期預金 |
Trade account payable | 買掛金 |
Trade account receivable | 売掛金 |
Trade notes receivable | 受取手形 |
Trademark | 商標権 |
Trading Business | 商品売買業 |
Transaction | 取引 |
Transfer pricing | 移転価格 |
Transfer pricing Taxation | 移転価格税制 |
Transportation | 交通費 |
Travel expense | 旅費交通費 |
Trial Balance | 試算表 |
uncollected balance | 未収金 |
Unearned Revenue | 前受収益 |
unexpired expenses | 前払費用 |
Units-of-production Method | 生産高比例法 |
Useful Life | 耐用年数 |
Utilities expense | 水道光熱費 |
Vehicles | 車両 |
Vender | 仕入先 |
Voucher | 領収書 |
Wages payable | 未払賃金 |
Wholesale industry | 卸売業 |
withhold | 天引きする、源泉徴収する |
Work in Prosess | 仕掛品 |
Worksheet | 精算表 |