英文簿記の基礎を学ぶ⑩ 用語集

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
Acceptance 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
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