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 |
