 | カテゴリーから調べる[企業会計] Last Updated: March 31, 2024 |
| account settlement | 決算 |
| accountancy | 会計、会計事務 |
| accountant | 会計士 |
| accounting error | 会計ミス |
| accounting firm | 会計事務所 |
| accounting fraud | 不正会計 |
| accounting manipulation | 会計操作 |
| accounting method | 会計法 |
| accounting practice | 会計実務 |
| accounting principle | 会計原則 |
| accounting probe | 会計検査 |
| accounting scandal | 会計スキャンダル |
| accounting standards | 会計基準 |
| Accounting Standards Board of Japan ,ASBJ | 企業会計基準委員会 |
| accounting system | 会計制度 |
| accounts payable | 買掛金 |
| accounts receivables | 売掛金 |
| accumulated debt | 累積債務 |
| accumulated loss | 累積損失 |
| adjusted profit | 調整後利益 |
| administrative expense | 管理費 |
| advertising spending | 広告宣伝費 |
| amortization of goodwill | 営業権消却 |
| annual run rate ,ARR | 年間ランレート ■直近の月間収益傾向がそのまま続くとした場合の年間収益 |
| appraisal loss | 評価損 |
| asset concealment | 資産隠し |
| asset disposal | 資産処分 |
| asset-impairment accounting | 減損会計 |
| audit policy | 監査方針 |
| audited financial statements | 監査済み財務諸表 |
| auditing firm | 監査法人 |
| auditor’s report | 監査報告書 |
| authorized capital | 授権資本 |
| balance sheet | 貸借対照表 |
| bond interest | 社債利息 |
| book value | 簿価 |
| book value per share | 1株あたり純資産 |
| bookkeeping | 簿記 |
| break-even point | 損益分岐点 |
| capital | 資本 |
| capital reserve | 資本準備金 |
| capital-to-asset ratio | 自己資本比率 |
| carbon accounting | 炭素会計 |
| cash and cash equivalents | 現金および現金同等物 |
| cash and time deposits | 現金及び預金 |
| cash balance | 現金残高 |
| cash discount flow | 割引現在価値 |
| cash flow | キャッシュフロー |
| cash reserve | 現金準備高、手元資金 |
| cash return on invested capital ,CROIC | 投下資本キャッシュフロー率 |
| cash shortage | 現金不足 |
| cash shortfall | 現金不足 |
| cash-flow negative | 負のキャッシュフロー |
| certified public accountant ,CPA | 公認会計士 |
| consolidated account | 連結会計 |
| consolidated interim financial statements | 中間連結財務諸表 |
| consolidated net profit | 連結純利益 |
| consolidated operating profit | 連結営業利益 |
| consolidated profit | 連結利益 |
| consolidated sales | 連結売上高 |
| contingent liability | 偶発負債 |
| core equity capital | 中核自己資本 |
| core tier 1 capital | 狭義の中核的自己資本 ■普通株式と利益剰余金 |
| corporate accounting | 企業会計 |
| corporate accounting principles | 企業会計原則 |
| corporate debenture | 社債 |
| corporate debt | 企業債務 |
| corporate default | 社債デフォルト |
| corporate earnings | 企業収益、企業業績 |
| corporate earnings season | 決算発表シーズン |
| corporate finance | 企業財務 |
| cost of sales | 売上原価 |
| cost of sales ratio | 売上原価率 |
| creative accounting | 粉飾決算 |
| credit cost | 不良債権処理額 |
| creditcard receivable | クレジットカード受取勘定 |
| cumulative loss | 累積赤字、累積損失 |
| current account balance | 経常収支 |
| current account surplus | 経常黒字 |
| current assets | 流動資産 |
| current fiscal year | 今会計年度 |
| current liabilities | 流動負債 |
| current value accounting | 時価会計 |
| debt cost | 債務費 |
| debt ratio | 負債比率 |
| debt-for-equity swap ,DES | 債務の株式化 |
| debt-to-equity ratio | 負債自己資本比率 |
| deferred assets | 繰延資産 |
| deferred tax asset | 繰延税金資産 |
| depreciation | 減価償却 |
| depreciation and amortization | 減価償却費 |
| depreciation expense | 減価償却費 |
| discounted cash flow | ディスカウントキャッシュフロー、キャッシュフローの割引現在価値 |
| disposal of fixed assets | 固定資産の除却 |
| double-entry bookkeeping | 複式簿記 |
| earnings before interest, taxes, depreciation and amortization ,EBITDA | 金利・税金・償却前利益 |
| earnings before interests and taxes ,EBIT | 利払い前税引き前利益 |
| earnings manipulation | 不正会計 |
| earnings statement | 損益計算書 |
| equity capital | 自己資本 |
| equity ratio | 自己資本比率 |
| equity turnover | 株主資本回転率 |
| excess liabilities | 債務超過 |
| excess of assets | 債務超過 |
| expense | 費用 |
| exposure | エクスポージャー ■投資家や企業などが持つ資産のうち、特定のリスクにさらされているもの |
| external capital | 外部資本 |
| extraordinary gains | 特別利益 |
| extraordinary income | 特別利益 |
| extraordinary loss | 特別損失 |
| extraordinary losses | 特別損失 |
| final dividend | 最終配当 |
| financial accountability | 財務会計責任 |
| financial base | 財務基盤 |
| financial disclosure | 財務情報の開示 |
| financial flexibility | 財務柔軟性 |
| financial health | 財務健全性、財務状態 |
| financial integrity | 財務の健全性 |
| financial irregularities | 不正経理 |
| financial liquidity | 財務流動性 |
| financial performance | 財務業績 |
| financial position | 財務状況 |
| financial reporting | 財務報告 |
| financial reports | 財務報告書 |
| financial restructuring | 財務再構築 |
| financial stability | 財務安定性 |
| financial standing | 財務状況、財務体質 |
| financial statement | 財務表 |
| financial statements | 財務諸表 |
| financial straits | 財政難 |
| financial strength | 財務力 |
| fixed asset | 固定資産 |
| fixed assets / liability ratio | 固定長期適合率 |
| foreign ownership | 外国人株主持株比率 |
| foreign-exchange gain | 為替差益 |
| foreign-exchange loss | 為替差損 |
| full-year profit forecast | 通年利益予測 |
| general and administrative expenses | 一般管理費 |
| general expense | 一般経費 |
| global accounting standards | 国際会計基準 |
| goodwill | のれん |
| goodwill amortization | のれん代償却 |
| goodwill value | のれん代 ■企業が持つノウハウ、立地などで、無形固定資産に計上される |
| gross cash flow | グロスキャッシュフロー |
| gross margin | 粗利益 |
| gross profit | 粗利益、売上総利益 |
| group net loss | 連結最終赤字 |
| group net profit | 連結純利益 |
| group pretax profit | 連結税引き前利益 |
| impairment charge | 減損費用 |
| impairment loss | 減損損失 |
| improper bookkeeping | 不正会計処理 |
| inappropriate accounting | 不適切会計 |
| income before income taxes | 税金等調整前当期純利益 |
| insolvency | 債務超過、支払不能 |
| intangible asset | 無形固定資産 |
| interest coverage ratio | インタレストカバレッジレシオ |
| interest-bearing debt | 有利子負債 |
| internal reserves | 内部留保 |
| international accounting standards | 国際会計基準 |
| International Accounting Standards Board ,IASB | 国際会計基準理事会 |
| international corporate accounting standards | 国際会計基準 |
| inventory turnover | 棚卸資産回転率 |
| irregular accounting | 不正会計 |
| latent loss | 含み損 |
| latent profit | 含み益 |
| lease asset | リース資産 |
| legacy cost | レガシーコスト ■企業が過去の退職者に支払う年金や医療費などの費用 |
| legal obligation | 法的債務 |
| leverage ratio | レバレッジ比率 |
| liquid asset | 流動資産 |
| liquidation of assets | 資産現金化 |
| liquidity | 流動性 |
| liquidity ratio | 流動比率 |
| loan to value ,LTV | 総資産有利子負債比率 |
| loan-loss allowance | 貸付損失引当金 |
| long-term debt | 長期債務 |
| manufacturing cost | 製造原価 |
| mark-to-market accounting system | 時価会計制度 |
| marketing cost | 販売促進費 |
| material weakness | 内部統制上の重大な欠陥 |
| materials cost | 材料費 |
| merchandising | 商品化計画、マーチャンダイジング |
| miscellaneous income | 雑収入 |
| negative net worth | 債務超過 |
| net asset | 純資産 |
| net cash | ネットキャッシュ ■有価証券と現預金の合計から有利子負債を引いた額 |
| net income | 純利益、純益 |
| net income per diluted share | 希薄化後1株あたり純利益 |
| net income per employee | 従業員一人当たり当期純利益 |
| net loss | 純損失 |
| net operating profit after tax ,NOPAT | 税引き後営業利益 |
| net profit | 純利益、純益 |
| net revenue | 純収入 |
| net sales per employee | 従業員一人当たり売上高 |
| net worth | 自己資本、純資産 |
| non-cash income | 非現金性収入 |
| non-operating expenses | 営業外費用 |
| non-operating income | 営業外収益 |
| non-operating profit | 営業外収益 |
| non-recurring gain | 経常外利得 |
| occupancy cost | 賃料 |
| off-the-book fund | 裏金 |
| off-the-book loan | 帳簿外債務 |
| offshore debt | 外貨建て債務 |
| one-off loss | 特別損失 |
| operating cost | 営業費、操業費 |
| operating expenses | 営業費用 |
| operating income | 営業利益 |
| operating income ratio | 営業利益率 |
| operating loss | 営業損失 |
| operating margin | 営業利益 |
| operating profit | 営業利益 |
| operating revenue | 営業収益 |
| operating-profit margin | 営業利益率 |
| operation cost | 営業経費 |
| ordinary income | 経常利益 |
| ordinary income per employee | 従業員一人当たり経常利益 |
| ordinary income ratio | 経常利益率 |
| ordinary loss | 経常損失 |
| ordinary profit | 経常利益 |
| outstanding borrowing | 未払い債務 |
| outstanding debt | 未払債務 |
| overhead | 間接費 |
| overhead cost | 間接費 |
| overseas sales | 海外売上高 |
| padded sales | 過大計上売上 |
| paid-in capital | 払込資本 |
| paper loss | 評価損、含み損 |
| payment obligation | 支払義務 |
| pension liabilities | 年金債務 |
| pension obligation | 年金債務 |
| per-share earnings | 1株当たり利益 |
| percent of completion method | 工事進行基準 ■完成前でも工事の進捗に応じて売上と費用を計上する会計手法 |
| physical inventory | 実在庫 |
| pretax earnings | 税引前利益 |
| pretax loss | 税引き前損失 |
| pretax profit | 税引き前収益 |
| price book ratio ,PBR | 株価純資産倍率 |
| price book-value ratio ,P/B | 株価純資産倍率 |
| prize asset | 優良資産 |
| profit decline | 減益 |
| profit estimate | 利益予想 |
| profit expectation | 利益予想 |
| profit growth | 利益伸び率 |
| profit margin | 利益幅、利ざや |
| profit projection | 利益見通し |
| profit target | 利益目標 |
| qualified accountant | 公認会計士 |
| qualified opinion | 限定付き適正意見 |
| quarterly earnings | 四半期収益 |
| quarterly earnings announcement | 四半期収益発表 |
| quarterly earnings report | 四半期決算報告書 |
| quarterly net loss | 四半期純損失 |
| quarterly profit | 四半期利益 |
| R&D budget | 研究開発予算 |
| recall-related cost | リコール費用 |
| receivables turnover | 売上債権回転率 |
| record profit | 記録的利益 |
| recurring income | 経常利益 |
| regulatory capital | 自己資本 |
| remaining performance obligation ,RPO | 残存契約債務、受注残 |
| research and development spending | 研究開発費 |
| research spending | 研究費 |
| restructuring cost | リストラ費用 |
| restructuring expense | 構造改革費用 |
| retained earnings | 留保利益、利益剰余金、内部留保 |
| return on assets ,ROA | 総資産利益率 |
| return on carbon ,ROC | 炭素利益率 ■営業利益を二酸化炭素排出量で割った数値 |
| return on equity ,ROE | 株主資本利益率、自己資本利益率 |
| return on invested capital ,ROIC | 投下資本利益率 |
| revenue | 収入、収益 |
| revenue recognition | 収益認識 |
| risk-weighted asset | リスク加重資産 |
| sale | 売上高 |
| sale-leaseback | セールリースバック ■物件を売却後、同じ物件をリースで借り受けること |
| sales expectation | 売上見込 |
| sales expense | 販売費 |
| sales expenses | 販売費 |
| sales forecast | 売上高予想 |
| sales promotion cost | 販売促進費 |
| sales-growth rate | 売上高成長率 |
| seed capital | 元手資本 |
| self-supporting accounting system | 独立採算制 |
| selling, general and administrative expenses | 販売費および一般管理費 |
| size-based corporate tax | 外形標準課税 |
| special audit | 特別監査 |
| special loss | 特別損失 |
| special profit | 特別利益 |
| startup | 新興企業 |
| straight bond ,SB | 普通社債 |
| sundry income | 雑収入 |
| tangible assets | 有形固定資産 |
| tangible fixed asset | 有形固定資産 |
| tangible fixed assets turnover | 有形固定資産回転率 |
| tax deductible expense | 税務上の損金 |
| tax expense | 税金費用 |
| tax provision | 税引当 |
| taxable income | 課税所得 |
| telemarketing | テレマーケティング |
| tobashi | 飛ばし ■不良資産を他の会社に売却し、損失を隠すこと |
| total assets | 総資産 |
| total assets turnover | 総資本回転率 |
| total current assets | 流動資産合計 |
| total stockholders' equity | 株主資本 |
| trade payable | 買掛金 |
| trade receivable | 売掛金 |
| turnover | 総売上高 |
| U.S. accounting standards | 米国会計基準 |
| unrealized loss | 含み損、評価損 |
| unsecured debt | 無担保債務 |
| valuation allowance | 評価引当金 |
| valuation gain | 評価益 |
| valuation loss | 評価損 |
| weighted average cost of capital ,WACC | 加重平均資本コスト |
| work in progress | 仕掛品 |
| write-down | 償却、評価損 |
| write-off | 除却 |
| writedown | 減損処理 |
| year-to-date sales | 当年度の本日までの売上 |