企業会計
最終更新日: August 17, 2024
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non-recurring gain
経常外利得
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occupancy cost
賃料
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off-the-book fund
裏金
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off-the-book loan
帳簿外債務
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offshore debt
外貨建て債務
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one-off loss
特別損失
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operating cost
営業費、操業費
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operating expenses
営業費用
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operating income
営業利益
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operating income ratio
営業利益率
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operating loss
営業損失
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operating margin
営業利益
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operating profit
営業利益
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operating revenue
営業収益
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operating-profit margin
営業利益率
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operation cost
営業経費
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ordinary income
経常利益
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ordinary income per employee
従業員一人当たり経常利益
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ordinary income ratio
経常利益率
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ordinary loss
経常損失
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ordinary profit
経常利益
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outstanding borrowing
未払い債務
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outstanding debt
未払債務
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overhead
間接費
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overhead cost
間接費
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overseas sales
海外売上高
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padded sales
過大計上売上
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paid-in capital
払込資本
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paper loss
評価損、含み損
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payment obligation
支払義務
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pension liabilities
年金債務
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pension obligation
年金債務
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per-share earnings
1株当たり利益
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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
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physical inventory
実在庫
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pretax earnings
税引前利益
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pretax loss
税引き前損失
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pretax profit
税引き前収益
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price book ratio
PBR 株価純資産倍率
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price book-value ratio
P/B 株価純資産倍率
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prize asset
優良資産
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profit decline
減益
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profit estimate
利益予想
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profit expectation
利益予想
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profit growth
利益伸び率
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profit margin
利益幅、利ざや
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profit projection
利益見通し
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profit target
利益目標
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qualified accountant
公認会計士
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qualified opinion
限定付き適正意見