zuknow learn together

新しい教材を作成

LOMA 307

カード 326枚 作成者: SusieQ (作成日: 2014/06/21)

  • Accumulated value

解説面  クリックしてカードを裏返す

アプリをダウンロードして、このコンテンツを学習しよう! AppStore / Google Play

教材の説明:

詳細はありません

公開範囲:

公開

言語:

  • カード表 : 英語
  • カード裏 : 英語
  • このエントリーをはてなブックマークに追加
  • 1

    Accumulated value

    補足(例文と訳など)

    答え

    • For a fixed deferred annuity the net amount paid for the annuity plus interest earned less the amount of any withdrawals or fees

    解説

  • 2

    Acquisition expense

    補足(例文と訳など)

    答え

    • An expense an insured incurs to obtain issue new business

    解説

  • 3

    Activity ratio

    補足(例文と訳など)

    答え

    • A ratio that measures the rate at which a company's various assets are converted turned over into sales or cash sometimes called an operating efficiency ratio or a turnover ratio

    解説

  • 4

    Adverse deviation

    補足(例文と訳など)

    答え

    • In product operations the difference between actual and assumed product values that produces a decrease in actual product profitability relative to the assumed product profitability

    解説

  • 5

    Amortization

    補足(例文と訳など)

    答え

    • The reduction of a debt by regular payments of principal and interest that result in full payment of the debt by the maturity date

    解説

  • 6

    Annual report

    補足(例文と訳など)

    答え

    • A document that a company's management sends to interested parties such as stockholders and investors to report on the company's financial performances during the past year

    解説

  • 7

    Annual statement

    補足(例文と訳など)

    答え

    • A financial report that every insured in the US must file annually as well as on a quarterly basis with the NAIC and the insurance regulatory organization in each state in which the insured conducts business helps regulators Assess a company solvency

    解説

  • 8

    Annuity

    補足(例文と訳など)

    答え

    • For the purpose of financial analysis any series of equal payments made at a regular interval over a specified period of time

    解説

  • 9

    Annuity due

    補足(例文と訳など)

    答え

    • An annuity in which the periodic payments are made at the beginning of each payment.

    解説

  • 10

    Asset

    補足(例文と訳など)

    答え

    • Any item of value owned by a company

    解説

  • 11

    Asset accumulation product

    補足(例文と訳など)

    答え

    • A product that enables customers to increase the amount and or value of their assets over time

    解説

  • 12

    Asset base commission schedule

    補足(例文と訳など)

    答え

    • For annuity sales a commission schedule in which commissions are calculated as a percentage of the accumulated value of the deferred annuity contracts funds

    解説

  • 13

    Asset concentration risk

    補足(例文と訳など)

    答え

    • The risk of the excessive concentration of assets in any single category

    解説

  • 14

    Asset liability management

    補足(例文と訳など)

    答え

    • The practice of coordinating the administration of an insured asset portfolio ( investments )with the administration of its liability portfolio (it's obligation )to customers so as to manage risk and still earn an adequate level of return

    解説

  • 15

    Asset portfolio

    補足(例文と訳など)

    答え

    • In asset liability management the portfolio which holds the insured securities and other invested assets

    解説

  • 16

    Asset protection product

    補足(例文と訳など)

    答え

    • A product that protects owners against the risk of financial loss from unforeseen events such as natural disasters such as accidents illnesses and death

    解説

  • 17

    Audit

    補足(例文と訳など)

    答え

    • A systematic examination and evaluation of a company's records procedures and controls

    解説

  • 18

    Authority

    補足(例文と訳など)

    答え

    • The right an employee has to make decisions take action and direct others

    解説

  • 19

    Balance sheet

    補足(例文と訳など)

    答え

    • A financial document that lists the values of a company's assets liabilities and capital and surplus as of a specific date

    解説

  • 20

    Balanced scorecard

    補足(例文と訳など)

    答え

    • A strategic performance management tool used to monitor a company's performance in key areas

    解説

  • 21

    Basic accounting equation

    補足(例文と訳など)

    答え

    • An equation which states that a companies assets equal the sum of its liabilities and it's capitals and surplus

    解説

  • 22

    Basis point

    補足(例文と訳など)

    答え

    • 1/100th of a percent, or 0.0001

    解説

  • 23

    Benchmarking

    補足(例文と訳など)

    答え

    • A process which consists of (1) identifying the best outcomes that other companies have achieved for a specific activity or process and the practices that produce those outcomes and (2) implementing the best practices to equal or surpass the best outcomes

    解説

  • 24

    Board of Directors

    補足(例文と訳など)

    答え

    • Elected by a company's owners this group of individuals serves as the company's primary governing body

    解説

  • 25

    Bond

    補足(例文と訳など)

    答え

    • A security that represents a debt that the borrower (the insured of the Bond) owes to the bondholder (the person or company that buys the bond)

    解説

  • 26

    Bottom up budgeting

    補足(例文と訳など)

    答え

    • A budgeting approach that starts at the bottom of the company with lower-level managers generating budgets for their areas which are then presented in the form of recommendations to senior management

    解説

  • 27

    Budget

    補足(例文と訳など)

    答え

    • A financial plan of action expressed in monetary terms that covers a specified time period.

    解説

  • 28

    Budget deficit

    補足(例文と訳など)

    答え

    • In fiscal policy a budget in which government expenditures exceed governmental revenues in a given time period

    解説

  • 29

    Budget surplus

    補足(例文と訳など)

    答え

    • In fiscal policy a budget in which government revenues exceed government expenditures in a given time period

    解説

  • 30

    Budgeting

    補足(例文と訳など)

    答え

    • An accounting process that includes creating a financial plan of action designated to help an organization achieve its goals

    解説

  • 31

    Business cycle

    補足(例文と訳など)

    答え

    • A recurring pattern of fluctuations in the economic activity of a nation over a specified period of time generally a year or more

    解説

  • 32

    Business process reengineering

    補足(例文と訳など)

    答え

    • A comprehensive and systematic analysis and redesign of an organization's work processes

    解説

  • 33

    Business risk

    補足(例文と訳など)

    答え

    • The risk that changes in the company external environment will affect its operations. Also known as marketplace risk

    解説

  • 34

    Capital

    補足(例文と訳など)

    答え

    • In the context of minimal capital standards refers to the excess of an insurance assets over its liabilities. On a balance sheet, refers to the amount of money invested in a company by its owners, usually though the purchase of the company's stock

    解説

  • 35

    Capital and surplus

    補足(例文と訳など)

    答え

    • On the balance sheet, the amount remaining after liabilities are subtracted from assets.

    解説

  • 36

    Capital and surplus ratio

    補足(例文と訳など)

    答え

    • A solvency ratio that describes the relationship between a company's capital and surplus and its liabilities.

    解説

  • 37

    Capital appreciation

    補足(例文と訳など)

    答え

    • An increase in the value of invested assets.

    解説

  • 38

    Capital budget

    補足(例文と訳など)

    答え

    • a budget which shows the company's financial plan for the financial management of its long-term, high cost investment proposals.

    解説

  • 39

    Capital budgeting

    補足(例文と訳など)

    答え

    • The process that companies undertake to analyze decisions about investing in long-term projects or assets.

    解説

  • 40

    Cash

    補足(例文と訳など)

    答え

    • The amount of currency on hand or on deposit and its insurers bank

    解説

  • 41

    Cash budget

    補足(例文と訳など)

    答え

    • A budget which shows a company's beginnings cash balance, cash inflows, cash outflows, and ending cash balance for a specified accounting period, typically by quarter.

    解説

  • 42

    Cash disbursements budget

    補足(例文と訳など)

    答え

    • A schedule showing the timing and amounts of all cash disbursements (cash outflows ) expected during an accounting period.

    解説

  • 43

    Cash equivalent

    補足(例文と訳など)

    答え

    • A short-term assets that is not cash but can be converted to cash within 90 days with little or no risk of losing value

    解説

  • 44

    Cash flow statement

    補足(例文と訳など)

    答え

    • A financial statement that provides information about a company's cash receipts (cash inflows), cash disbursements (cash outflows), and net change in cash during a specified accounting period. Also called a statement of Cash flows.

    解説

  • 45

    Cash receipts budget

    補足(例文と訳など)

    答え

    • I scheduled cash receipts (cash inflows) expected during an accounting.

    解説

  • 46

    Chain of command

    補足(例文と訳など)

    答え

    • The structure of authority that travels downward through an organization from higher levels to lower levels

    解説

  • 47

    Circular flow diagram

    補足(例文と訳など)

    答え

    • A diagram that illustrates the flow of funds through an economy

    解説

  • 48

    Coincident indicator

    補足(例文と訳など)

    答え

    • The statistical variable that tends to change about the same time that gross domestic product changes

    解説

  • 49

    Collateralized mortgage obligations

    補足(例文と訳など)

    答え

    • A bond secured by a pool of residential mortgage loans

    解説

  • 50

    Commercial mortgage

    補足(例文と訳など)

    答え

    • A loan secured by commercial real estate, such as shopping centers, office buildings, hospitals, factories, and retail stores.

    解説

  • 51

    Commercial paper

    補足(例文と訳など)

    答え

    • A financial instrument consists of short-term, unsecured promissory notes issued to businesses or governments by corporations as an alternative to short-term bank loans for other forms of borrowing.

    解説

  • 52

    Commission

    補足(例文と訳など)

    答え

    • Payment for services rendered; usually calculated as a percentage of the transaction amount.

    解説

  • 53

    Common stock

    補足(例文と訳など)

    答え

    • Stock that entitles its owner to share in the issuing corporation dividends and provides it's owners with the right to vote on certain matters, such as voting for the company's Board of Directors.

    解説

  • 54

    Competition risk

    補足(例文と訳など)

    答え

    • Any risk posed by direct competitors of the company, changes in industry structure, or changes in industry standards for the use of technology

    解説

  • 55

    Component bar chart

    補足(例文と訳など)

    答え

    • A bar chart that combines the component values from two more data sets into a single set of bars and indicates the percentage of the total attributed to each set

    解説

  • 56

    Compound interest

    補足(例文と訳など)

    答え

    • Interest earned on both the principal and accumulated interest.

    解説

  • 57

    Concurrent control

    補足(例文と訳など)

    答え

    • A control the addresses a ccompany's current activities and systems by continuously monitoring activities as they are performed

    解説

  • 58

    Conditionally vested commission

    補足(例文と訳など)

    答え

    • A commission that becomes vested only after producer reason reaches a certain age or number of years of service with the company

    解説

  • 59

    Consumer price index

    補足(例文と訳など)

    答え

    • A measurement that compares the average price of a market-basket of goods and services at a stated point in time to the average price of the same Market Basket at a different point in time

    解説

  • 60

    Contraction

    補足(例文と訳など)

    答え

    • The phase in the business cycle in which unemployment begins to rise and real GDP decreases from an earlier quarter. Also known as downturn.

    解説

  • 61

    Contractionary fiscal policy

    補足(例文と訳など)

    答え

    • The type of fiscal policy that is used to decrease aggregate demand in order to slow down the economy. Also known as restrictive fiscal policy

    解説

  • 62

    Contractual reserve

    補足(例文と訳など)

    答え

    • A liability which represents the amount that, together with future premiums and investment earnings, the insured estimates it needs to pay benefits on in force policies as they come due.

    解説

  • 63

    Contractual savings institution

    補足(例文と訳など)

    答え

    • A financial institution that acquires funds at periodic intervals on a contractual basis.

    解説

  • 64

    Control

    補足(例文と訳など)

    答え

    • The process of monitoring, evaluating, and regulating how effectively and efficiently a company and its employees are performing the activities necessary for achieving the company's goals.

    解説

  • 65

    Control cycle

    補足(例文と訳など)

    答え

    • A repetitive process designed to ensure that all areas of a company adhere to the company's performance standards.

    解説

  • 66

    Controllable expense

    補足(例文と訳など)

    答え

    • The cost over which a specified manager or organizational unit has power and influence.

    解説

  • 67

    Corporate bond

    補足(例文と訳など)

    答え

    • A bond issued by a corporation.

    解説

  • 68

    Corporate objective

    補足(例文と訳など)

    答え

    • Statement of long-term results a company plans to achieve.

    解説

  • 69

    Corporate strategy

    補足(例文と訳など)

    答え

    • A long-term method that a company intends to use to achieve its objectives.

    解説

  • 70

    Corporation

    補足(例文と訳など)

    答え

    • A legal entity, separate from its owners, that is created by the authority of a government and that continues beyond the death of any or all of its owners.

    解説

  • 71

    Cost accumulation

    補足(例文と訳など)

    答え

    • The process of capturing all of the companies cost and categorizing them in meaningful ways.

    解説

  • 72

    Cost of benefits

    補足(例文と訳など)

    答え

    • For insurance or annuity product, the value of the contractually required benefits that the product promises to pay. Also known as the cost of insurance.

    解説

  • 73

    Coupon rate

    補足(例文と訳など)

    答え

    • For a bond, the interest rate that determines the amount of the periodic interest payments made to the bondholder.

    解説

  • 74

    Credit risk

    補足(例文と訳など)

    答え

    • The possibility that A borrower could be late with payments or couldn't Entirely fail to pay his obligations. Sometimes called default risk.

    解説

  • 75

    Currency risk

    補足(例文と訳など)

    答え

    • The risk arising from changes in currency exchange rates.

    解説

  • 76

    Current interest crediting rate

    補足(例文と訳など)

    答え

    • For fixed deferred annuity the rate of interest that an insurer declares and pays; this rate of interest is generally higher than the guaranteed minimum interest crediting rate.

    解説

  • 77

    Current ratio

    補足(例文と訳など)

    答え

    • A solvency ratio that compares a company's current assets to its current liabilities.

    解説

  • 78

    Cyclical variation

    補足(例文と訳など)

    答え

    • A variation that results from changes that affect more than one phase in the business cycle over a period of several years.

    解説

  • 79

    Dashboard

    補足(例文と訳など)

    答え

    • In a business context, an information system application that combines performance information from multiple sources into a single, easy to read format.

    解説

  • 80

    Debt to equity ratio

    補足(例文と訳など)

    答え

    • A type of leverage ratio that compares long-term debt owners equity.

    解説

  • 81

    Default

    補足(例文と訳など)

    答え

    • A failure to meet a financial obligation.

    解説

  • 82

    Deflation

    補足(例文と訳など)

    答え

    • A fall in the general price level.

    解説

  • 83

    Demutualization

    補足(例文と訳など)

    答え

    • The conversion of a mutual insurance company to a stock insurance company

    解説

  • 84

    Dependent variable

    補足(例文と訳など)

    答え

    • A variable that reacts to outside influences.

    解説

  • 85

    Deposit based commission schedule

    補足(例文と訳など)

    答え

    • For annuities sales, A commission schedule that pays commissions only on premium payments made by annuity owners.

    解説

  • 86

    Depository institution

    補足(例文と訳など)

    答え

    • A financial institution that specializes in accepting deposits and making loans

    解説

  • 87

    Depression

    補足(例文と訳など)

    答え

    • An economic condition in which a real GDP declines drastically and, for a period of at least two years, unemployment is unusually high, prices for most goods and services are unusually low, and there is a general inability to purchase goods and services relative to the amount that could be produced using current resources and technology.

    解説

  • 88

    Descriptive statistics

    補足(例文と訳など)

    答え

    • Statistics to summarize or describe a complete set of collected data, known as a population, or dataset.

    解説

  • 89

    Development expense

    補足(例文と訳など)

    答え

    • And expense an insured incurs in designing, testing, and implementing a new product or product line

    解説

  • 90

    Direct expense

    補足(例文と訳など)

    答え

    • The product expense incurred for or physically traceable to a specified life insurance or annuity product. Also known as a traceable cost.

    解説

  • 91

    Discrete variable

    補足(例文と訳など)

    答え

    • A variable that includes a finite, or limited, number of values.

    解説

  • 92

    Disinflation

    補足(例文と訳など)

    答え

    • A decrease in the rate of inflation.

    解説

  • 93

    Disintermediation

    補足(例文と訳など)

    答え

    • A process in which large numbers of people withdraw funds from financial intermediaries, such as banks, savings and loan associations, and insurance companies, in order to directly invest in instruments yielding higher returns.

    解説

  • 94

    Diversifiable risk

    補足(例文と訳など)

    答え

    • A risk that is specific to an individual asset or issuer. Also known as nonsystematic risk.

    解説

  • 95

    Diversification

    補足(例文と訳など)

    答え

    • A technique for spreading risk by investing in different assets with different characteristics.

    解説

  • 96

    Dividend

    補足(例文と訳など)

    答え

    • A share of the company's profits payable to owners of the company stock

    解説

  • 97

    Early warning financial ratio tests

    補足(例文と訳など)

    答え

    • In Canada, a set of ratios used by regulators to analyze insurers financial statements

    解説

  • 98

    Economic indicator

    補足(例文と訳など)

    答え

    • A statistical variable the demonstrates the direction of an economy.

    解説

  • 99

    Economics

    補足(例文と訳など)

    答え

    • The study of how societies and individuals allocate limited resources among competing, unlimited wants.

    解説

  • 100

    Economy

    補足(例文と訳など)

    答え

    • The part of the environment that includes all of the elements affecting production, distribution, and consumption of goods and services

    解説

  • 101

    Effective interest rate

    補足(例文と訳など)

    答え

    • The type of interest rate that includes the effects of compounding.

    解説

  • 102

    Enterprise risk management

    補足(例文と訳など)

    答え

    • A system that identifies and quantifies risk from both potential threats and potential opportunities and manages these risk in a coordinated approach that supports the organizations strategic objectives

    解説

  • 103

    Equity risk

    補足(例文と訳など)

    答え

    • Market risk that applies to the stock market

    解説

  • 104

    Exception report

    補足(例文と訳など)

    答え

    • A report produced automatically by the insurance company management information system when certain predetermined conditions are exceptions in operating performance occurs.

    解説

  • 105

    Exchange

    補足(例文と訳など)

    答え

    • A transaction in which one party give something of value to another party and receive something of value in return.

    解説

  • 106

    Expansion

    補足(例文と訳など)

    答え

    • The phase in the business cycle in which unemployment is slow and real GDP rises for two more consecutive quarters. Also known as a boom.

    解説

  • 107

    Expansionary fiscal policy

    補足(例文と訳など)

    答え

    • The type of fiscal policy that is used to increase aggregate demand in order to increase the pace of the economy.

    解説

  • 108

    Expense

    補足(例文と訳など)

    答え

    • An amount that a company spends in the course of conducting business.

    解説

  • 109

    Expense budget

    補足(例文と訳など)

    答え

    • A type of operational budget that presents a schedule of expenses expected during an accounting.

    解説

  • 110

    Expense risk

    補足(例文と訳など)

    答え

    • The risk that actual expenses will be higher than expectations, causing the insurer to lose money on its products; a type of pricing risk.

    解説

  • 111

    Expenses for contractual benefits

    補足(例文と訳など)

    答え

    • The total amount than an insurer must pay to fulfill the terms of its insurance and annuity contracts

    解説

  • 112

    Fact

    補足(例文と訳など)

    答え

    • A piece of objective information that can be proven to be true.

    解説

  • 113

    Favorable deviation

    補足(例文と訳など)

    答え

    • In product operations, the difference between actual and assume product values that produces an increase in actual product profitability relative to assumed product profitability.

    解説

  • 114

    Federal Reserve system (the Fed)

    補足(例文と訳など)

    答え

    • In the US, the central banking system and monetary authority.

    解説

  • 115

    Fiduciary

    補足(例文と訳など)

    答え

    • Financial institution that holds a special position of trust or confidence when handling the affairs of others and who must put the interest of others ahead of its own interests.

    解説

  • 116

    Final good

    補足(例文と訳など)

    答え

    • A good that is consumed rather than a good used produce another product.

    解説

  • 117

    Financial analysis and solvency tracking (FAST) system

    補足(例文と訳など)

    答え

    • In the US, a system used to evaluate the solvency of ensures; based on 1. ratio analysis of an insurance most recent financial statements and 2. analysis of a five year history of specific aspects of the insurance financial statements.

    解説

  • 118

    Financial (capital) market

    補足(例文と訳など)

    答え

    • A market in which money is transferred from savers to borrowers

    解説

  • 119

    Financial audit

    補足(例文と訳など)

    答え

    • An evaluation of whether a company's financial information, financial statements, and source documents comply with accounting standards and are a fair and consistent depiction of the company's financial condition and performance

    解説

  • 120

    Financial institution

    補足(例文と訳など)

    答え

    • A business that owns financial assets such as stocks and bonds, rather than fixed assets, such as equipment and raw materials.

    解説

  • 121

    Financial reporting

    補足(例文と訳など)

    答え

    • The process of presenting financial data about a company's financial position, it's operating performance, and it's flow of funds during a specified period of time

    解説

  • 122

    First year commission

    補足(例文と訳など)

    答え

    • For a life insurance policy, the commission equal to a stated percentage of the amount of the premium an insured received during the first policy year.

    解説

  • 123

    Fiscal policy

    補足(例文と訳など)

    答え

    • In economics, the use of government spending and taxation to change aggregate demand -indicated by the level of spending- in the economy

    解説

  • 124

    Fixed expense

    補足(例文と訳など)

    答え

    • An expense amount that remains relatively constant regardless of the number of policies sold for some other measure of the level of operating activity

    解説

  • 125

    Flowchart

    補足(例文と訳など)

    答え

    • A graphic representation of a sequence of activities and decisions

    解説

  • 126

    Foreign-exchange market

    補足(例文と訳など)

    答え

    • A market that converts currency used by buyers into currencies acceptable to the sellers

    解説

  • 127

    Fraternal benefit society

    補足(例文と訳など)

    答え

    • An organization formed to provide social and insurance benefits to its members

    解説

  • 128

    Future value

    補足(例文と訳など)

    答え

    • For a sum of money, the amount that an original sum is expected to be worth at a specified future date, given a specified interest rate.

    解説

  • 129

    Future value interest factor

    補足(例文と訳など)

    答え

    • Future value of one dollar at a given interest rate for a stated number of periods.

    解説

  • 130

    Gnantt chart

    補足(例文と訳など)

    答え

    • A graphic scheduling tool that separates projects into critical activities and plots starting and ending dates for each activity

    解説

  • 131

    General and administrative expenses

    補足(例文と訳など)

    答え

    • The expense that results from undertaking normal business activities to generate sales of product to support product's

    解説

  • 132

    Government bond

    補足(例文と訳など)

    答え

    • A bond issued by a national, state, provincial, or city government

    解説

  • 133

    Gross domestic product

    補足(例文と訳など)

    答え

    • The market value of all final goods and services produced within a country in a given time period, usually a year.

    解説

  • 134

    Grouped frequency distribution

    補足(例文と訳など)

    答え

    • A table that displays the number of times observed grouped data falls within specified classes.

    解説

  • 135

    Guaranteed minimum interest crediting rate

    補足(例文と訳など)

    答え

    • For a fixed deferred annuity, the minimum rate that an insurer must credit to the contracts accumulative value.

    解説

  • 136

    Heaped commission schedule

    補足(例文と訳など)

    答え

    • For life-insurance sales, A commission schedule that features a relatively high first year commission and lower renewal commissions.

    解説

  • 137

    Histogram

    補足(例文と訳など)

    答え

    • A bar chart showing group data; Each-bar represents a different class of data

    解説

  • 138

    Hyperinflation

    補足(例文と訳など)

    答え

    • An out-of-control inflationary spiral

    解説

  • 139

    Income statement

    補足(例文と訳など)

    答え

    • A financial document that lists an Insures revenue and expenses over a specified period, such as a year, and shows whether the insurer experienced a profit or a loss during that period. Also known as a statement of operations or a profit and loss statement.

    解説

  • 140

    Independent variable

    補足(例文と訳など)

    答え

    • A variable that influences the behavior of another variable.

    解説

  • 141

    Indirect expense

    補足(例文と訳など)

    答え

    • A product expense that cannot be traced to or that is not incurred from one specific product. Also known as a common cost.

    解説

  • 142

    Industrial production

    補足(例文と訳など)

    答え

    • Hey coincident indicator that measures the raw volume of goods produced by industrial firms, such as factories, mines, and electrical utilities.

    解説

  • 143

    Interest rate risk

    補足(例文と訳など)

    答え

    • The uncertainty arising from fluctuations in market interest rates

    解説

  • 144

    Inference

    補足(例文と訳など)

    答え

    • A conclusion based on facts or other information

    解説

  • 145

    Inferential statistics

    補足(例文と訳など)

    答え

    • Methods that allow people to make predictions about a population on the basis of data gathered From only a sample, or portion, of the population

    解説

  • 146

    Inflation

    補足(例文と訳など)

    答え

    • A rise in the general level of prices in the economy over a period of time.

    解説

  • 147

    Insolvency

    補足(例文と訳など)

    答え

    • A condition in which a company is unable to meet its financial obligations on time

    解説

  • 148

    Insurance

    補足(例文と訳など)

    答え

    • Mechanism for transferring some or all of the risk of a financial loss from an individual or entity to an insurance company

    解説

  • 149

    Insurance leverage ratio

    補足(例文と訳など)

    答え

    • A leverage ratio that compares the company's contractual reserves to his capital and surplus

    解説

  • 150

    Insurance regulatory information system (I R I S)

    補足(例文と訳など)

    答え

    • In the US, a ratio-based analysis of insurance companies that uses 12 standardize financial ratios to identify insurance companies that are most likely to experience financial difficulty

    解説

  • 151

    Interest

    補足(例文と訳など)

    答え

    • A fee that individuals and financial institutions pay (or charge) for the use of borrowed money

    解説

  • 152

    Interest rate

    補足(例文と訳など)

    答え

    • The percentage by which an amount of money is multiplied to derive the amount that is paid for the use of that money

    解説

  • 153

    Interest spread

    補足(例文と訳など)

    答え

    • Represents the element of profit that ensures hope to earn from their investment operations; found by subtracting the interest crediting rate from the interest rate earned.

    解説

  • 154

    Intermediation

    補足(例文と訳など)

    答え

    • The transfer of funds from savers to borrowers through the service of a financial intermediary

    解説

  • 155

    Investment

    補足(例文と訳など)

    答え

    • Any use of a companies resources that is intended to generate a positive return of some type

    解説

  • 156

    Investment expenses

    補足(例文と訳など)

    答え

    • The cost associated with investing in companies assets

    解説

  • 157

    Kaizen

    補足(例文と訳など)

    答え

    • The Japanese word for continuous improvement; refers to improving a system By constantly improving the little details

    解説

  • 158

    Labor market

    補足(例文と訳など)

    答え

    • A market in which household offer their labor to businesses and governments in exchange for wages or other compensation

    解説

  • 159

    Lagging indicator

    補足(例文と訳など)

    答え

    • A statistical variable that tends to change after gross domestic product changes

    解説

  • 160

    Law of large numbers

    補足(例文と訳など)

    答え

    • And mathematical concept which states that, under normal circumstances, the more times a particular event is observed, the more likely it is that the observations will approximate the "true" probability that the event will occur

    解説

  • 161

    Leading indicator

    補足(例文と訳など)

    答え

    • A statistical variable that tends to change before gross domestic product changes

    解説

  • 162

    Lean management

    補足(例文と訳など)

    答え

    • The quality improvement methods that emphasizes teams or "cell" that will process work with fewer hand off's, greater speed, and better communication.

    解説

  • 163

    Leverage effect

    補足(例文と訳など)

    答え

    • A measure of the impact of fixed costs – either operating costs are financing costs – on a company's potential risk and returns to company owners.

    解説

  • 164

    Liability

    補足(例文と訳など)

    答え

    • A debt or future obligation of a company.

    解説

  • 165

    Liability portfolio

    補足(例文と訳など)

    答え

    • An asset liability management, the portfolio which represents the insurers obligation to customers. Also known as a product portfolio.

    解説

  • 166

    License

    補足(例文と訳など)

    答え

    • A document issued by a regulatory agency that grants an Insurer the legal authority to conduct insurance business in a specific jurisdiction

    解説

  • 167

    Life expectancy

    補足(例文と訳など)

    答え

    • The average number of years of life remaining for a group of people.

    解説

  • 168

    Liquidity

    補足(例文と訳など)

    答え

    • In the context of financial products, ease with which an asset can be converted to cash for an approximation of its underlying value

    解説

  • 169

    Liquidity risk

    補足(例文と訳など)

    答え

    • The risk of not having adequate liquidity to meet obligations as they come due.

    解説

  • 170

    Maintenance expense

    補足(例文と訳など)

    答え

    • A product related expense an insurer incurs while a contract is in force.

    解説

  • 171

    Management

    補足(例文と訳など)

    答え

    • The process that companies use to plan, organize, And control operations effectively and efficiently.

    解説

  • 172

    Management information systems

    補足(例文と訳など)

    答え

    • A computerized system that provides information about a company's daily operations

    解説

  • 173

    Market Risk

    補足(例文と訳など)

    答え

    • The risk arising from movements in the direction of an entire financial market

    解説

  • 174

    Market value

    補足(例文と訳など)

    答え

    • The price that people would be willing to pay for goods or services rather than the cost of producing it.

    解説

  • 175

    Master budget

    補足(例文と訳など)

    答え

    • A budget which shows the overall operating and financing plans for a company during a specified accounting.; Formed by combining all of the individual budgets for each department. Also known as a comprehensive budget, a corporate budget, or a performance plan.

    解説

  • 176

    Maturity date

    補足(例文と訳など)

    答え

    • For a bond, the date on which the bond issuer must pay the bondholder the bonds par value

    解説

  • 177

    Mean

    補足(例文と訳など)

    答え

    • The "numerical" average of a series of values. Also known as population mean.

    解説

  • 178

    Measure of central tendency

    補足(例文と訳など)

    答え

    • A representative value that describes the values in the middle of a population.

    解説

  • 179

    Measure of dispersion

    補足(例文と訳など)

    答え

    • The representative value that describes the distribution of data around specified central values.

    解説

  • 180

    Median

    補足(例文と訳など)

    答え

    • The middle value in a set of values that is arranged in numerical order. Also known as population median.

    解説

  • 181

    Medium of exchange

    補足(例文と訳など)

    答え

    • A standardized method of making and receiving payment for goods and services

    解説

  • 182

    Mission statement

    補足(例文と訳など)

    答え

    • A written statement that describes a company's fundamental purpose or reason for being

    解説

  • 183

    Mode

    補足(例文と訳など)

    答え

    • The statistical measure that identifies the value that appears most often in a population. Also known as population mode.

    解説

  • 184

    Model

    補足(例文と訳など)

    答え

    • A system that simulates something else -in a product design- a system that simulates an insurance or annuity product.

    解説

  • 185

    Monetary policy

    補足(例文と訳など)

    答え

    • The strategy a country's monetary authority uses to increase or decrease the money supply in an effort to stabilize the economy.

    解説

  • 186

    Mortality

    補足(例文と訳など)

    答え

    • The incidence of death in a specified group of people

    解説

  • 187

    Mortality risk

    補足(例文と訳など)

    答え

    • The risk that actual mortality will differ from expectations, causing the insurer to lose money on its product; a type of pricing risk

    解説

  • 188

    Mortgage

    補足(例文と訳など)

    答え

    • A loan, typically long-term, secured by a pledge of specified real estate

    解説

  • 189

    Mutual fund

    補足(例文と訳など)

    答え

    • An investment company that pools the funds of customers and uses the funds to buy stocks, bonds, and other financial instruments

    解説

  • 190

    Mutual insurance company

    補足(例文と訳など)

    答え

    • An insurance company that is owned by its policy owners

    解説

  • 191

    Mutualization

    補足(例文と訳など)

    答え

    • The conversion of a stock insurance company to a mutual insurance company

    解説

  • 192

    NAIC

    補足(例文と訳など)

    答え

    • In the United States, an association of state insurance commissioners designed to promote consistent insurance regulation

    解説

  • 193

    Need

    補足(例文と訳など)

    答え

    • A condition that must be satisfied by product or service in order for individuals, businesses, and governments to survive and function properly.

    解説

  • 194

    Net gain

    補足(例文と訳など)

    答え

    • Positive net income; results when an insurer's revenue is greater than its expenses.

    解説

  • 195

    Net income

    補足(例文と訳など)

    答え

    • The difference between an insurance revenue and it's expenses.

    解説

  • 196

    Net loss

    補足(例文と訳など)

    答え

    • Negative net income; results when an insurer expenses are greater than its revenue.

    解説

  • 197

    Net profit margin

    補足(例文と訳など)

    答え

    • A profitability ratios which shows how much after tax profit is generated by each dollar of total revenue.

    解説

  • 198

    Nominal interest rate

    補足(例文と訳など)

    答え

    • The named interest rate for a particular investment.

    解説

  • 199

    Noncontrollable expense

    補足(例文と訳など)

    答え

    • A cost over which no specified manager or organizational unit has power or influence.

    解説

  • 200

    Non-diverseifiable risk

    補足(例文と訳など)

    答え

    • A risk that affects all assets in an economy and is therefore not specific to an individual asset or an insurer

    解説

  • 201

    Nonprobability sampling

    補足(例文と訳など)

    答え

    • A sampling technique that bases selection on specific, personally selected criteria

    解説

  • 202

    Non-Systematic risk

    補足(例文と訳など)

    答え

    • A risk that is specific to an individual asset or insurer

    解説

  • 203

    Nonprobability sampling

    補足(例文と訳など)

    答え

    • A sampling technique that faces selection on specific, personally selected criteria

    解説

  • 204

    Non-vested commission

    補足(例文と訳など)

    答え

    • The commission that is payable to A producer Only if the producer still represent the company when the commission becomes due.

    解説

  • 205

    Normal distribution

    補足(例文と訳など)

    答え

    • A type of probability distribution in which the number of values that are less than the mean is the same as the number of values greater than the mean.

    解説

  • 206

    Operating expenses

    補足(例文と訳など)

    答え

    • The cost of operations other than expenses for contractual benefits

    解説

  • 207

    Operational budget

    補足(例文と訳など)

    答え

    • A budget that includes all the companies core business operations; shows the revenue and expenses that a company expects during a specified accountingoweios.

    解説

  • 208

    Operational risk

    補足(例文と訳など)

    答え

    • The risk of financial losses resulting from 1. Inadequate or failed internal processes and controls, people, or systems, or 2. External events.

    解説

  • 209

    Ordinary annuity

    補足(例文と訳など)

    答え

    • An annuity in which the periodic payments are made at the end of each payment.

    解説

  • 210

    Organizational chart

    補足(例文と訳など)

    答え

    • A visual display of the various jobs and the formal lines of authority and reporting within a company

    解説

  • 211

    Outlier

    補足(例文と訳など)

    答え

    • An extremely high or low value that is not representative of the other values in a population.

    解説

  • 212

    Outsourcing

    補足(例文と訳など)

    答え

    • Practice of hiring an external vendor to perform specified operations

    解説

  • 213

    Overhead expense

    補足(例文と訳など)

    答え

    • A cost an insured incurs during normal business operations that is not directly connected to a specified product or service

    解説

  • 214

    Owners equity

    補足(例文と訳など)

    答え

    • The owner's financial interest in the company. Also known as capital and surplus.

    解説

  • 215

    Par value

    補足(例文と訳など)

    答え

    • For a bond, the amount owed on the bonds maturity date. Also known as face value or maturity value.

    解説

  • 216

    Pension fund

    補足(例文と訳など)

    答え

    • A contractual savings institution that provides retirement funds for individuals covered by pension plans.

    解説

  • 217

    Pension plan

    補足(例文と訳など)

    答え

    • An arrangement under which A plan sponsor provides plan participants with a lifetime income benefit that begins at retirement.

    解説

  • 218

    Per capita GDP

    補足(例文と訳など)

    答え

    • GDP divided by a countries population.

    解説

  • 219

    Performance standard

    補足(例文と訳など)

    答え

    • A previously established level of performance against which actual performance can be measured

    解説

  • 220

    Persistency bonus

    補足(例文と訳など)

    答え

    • In producer compensation, a bonus that provides extra earnings for favorable persistency results; can be used as an alternative to a production bonus.

    解説

  • 221

    Persistency rate

    補足(例文と訳など)

    答え

    • The percentage of an insurance business in force at the beginning of the specified period That remains in force at the end of the period.

    解説

  • 222

    Personal consumption expenditures

    補足(例文と訳など)

    答え

    • A coincident indicator that contains figures on how much money people are spending on goods and services.

    解説

  • 223

    PERT network

    補足(例文と訳など)

    答え

    • A project scheduling tool that helps shorten the length of time needed to complete large, complex projects.

    解説

  • 224

    Pictograph

    補足(例文と訳など)

    答え

    • A picture or symbol that is used instead of bars to represent the data values in a bar chart

    解説

  • 225

    Planning

    補足(例文と訳など)

    答え

    • The process of evaluating business opportunities, assessing resources, determining goals, and developing strategies for implementation and control

    解説

  • 226

    Point estimate

    補足(例文と訳など)

    答え

    • In modeling, an estimate that is assigned a single value.

    解説

  • 227

    Policy dividend

    補足(例文と訳など)

    答え

    • The portion of a mutual companies operating profits that is distributed to policy owners.

    解説

  • 228

    Policyholder behavior risk

    補足(例文と訳など)

    答え

    • The risk that a company faces as a result of the choices made by policyholders; a type of pricing risk.

    解説

  • 229

    Population

    補足(例文と訳など)

    答え

    • In statistical analysis, a complete set of collected data.

    解説

  • 230

    Portfolio

    補足(例文と訳など)

    答え

    • A collection of various risky assets, usually assembled to meet a defined set of goals.

    解説

  • 231

    Preferred stock

    補足(例文と訳など)

    答え

    • Stock that entitles its owners to certain privileges that common stockholders do not have. For example, preferred stockholders have the first right in receiving dividends.

    解説

  • 232

    Present value

    補足(例文と訳など)

    答え

    • For a sum of money, the amount that, if invested at a specified interest rate on a specified date, would grow to equal a specified future amount.

    解説

  • 233

    Present value interest factor

    補足(例文と訳など)

    答え

    • The present value of one dollar discounted at a given interest-rate for a stated number of periods.

    解説

  • 234

    Pricing risk

    補足(例文と訳など)

    答え

    • The risk that an insurance actual experience will be significantly worse than expectations, causing the insurer to lose money on its products

    解説

  • 235

    Prime rate

    補足(例文と訳など)

    答え

    • The interest rate that a commercial bank charges their best corporate customers.

    解説

  • 236

    Principal

    補足(例文と訳など)

    答え

    • The original amount of money upon which interest is calculated.

    解説

  • 237

    Privately held company

    補足(例文と訳など)

    答え

    • The company in which ownership is restricted to specific individuals

    解説

  • 238

    Probability

    補足(例文と訳など)

    答え

    • The likelihood that a given event, observation, or results will occur

    解説

  • 239

    Probability sampling

    補足(例文と訳など)

    答え

    • A sampling technique in which each member of a population has a determinable chance, or probability, of being selected. Also known as random sampling.

    解説

  • 240

    Process

    補足(例文と訳など)

    答え

    • A series of ongoing activities directed towards achieving a goal

    解説

  • 241

    Product (output) market

    補足(例文と訳など)

    答え

    • A market in which businesses supply finished goods and services to households, other businesses, and governments

    解説

  • 242

    Profitability

    補足(例文と訳など)

    答え

    • A company's overall success in generating returns to its owners and increasing the value of the company

    解説

  • 243

    Profitability ratios

    補足(例文と訳など)

    答え

    • A ratio that provides insurance with a relative measure of their overall success by comparing the companies profits, or gains from operations, to the resources used to generate those profits.

    解説

  • 244

    Publicly held company

    補足(例文と訳など)

    答え

    • A company that sells ownership shares to the public.

    解説

  • 245

    Quality-control circle

    補足(例文と訳など)

    答え

    • A voluntary problem-solving group of 5 to 10 employees from the same of work area who meet regularly to discuss quality improvement and ways to reduce costs. Also known as Q C Circle. or a quality circle.

    解説

  • 246

    Random number generator

    補足(例文と訳など)

    答え

    • A software application that automatically identifies a pattern of values that would be produced by sampling a probability distribution.

    解説

  • 247

    Random variable

    補足(例文と訳など)

    答え

    • A variable whose values represent all possible outcomes.

    解説

  • 248

    Range

    補足(例文と訳など)

    答え

    • The difference between the highest and lowest values in a particular population.

    解説

  • 249

    Range estimate

    補足(例文と訳など)

    答え

    • In modeling, an estimate that provides a range of possible outcome values.

    解説

  • 250

    Rating agency

    補足(例文と訳など)

    答え

    • An independently owned, private organization that evaluates the financial conditions of insurers and provides information to potential customers and investors and insurance companies.

    解説

  • 251

    Ratio

    補足(例文と訳など)

    答え

    • A comparison of two numeric values expressed in the form of a fraction or percentage.

    解説

  • 252

    Ratio analysis

    補足(例文と訳など)

    答え

    • The study of the relationships between various financial statement amounts.

    解説

  • 253

    Real GDP

    補足(例文と訳など)

    答え

    • Gross domestic product that has been adjusted for changes in price levels.

    解説

  • 254

    Real rate of interest

    補足(例文と訳など)

    答え

    • The difference between the nominal, or stated, rate of interest and the expected inflation rate.

    解説

  • 255

    Recession

    補足(例文と訳など)

    答え

    • A significant decline in economic activity spread across the economy, lasting more than a few months. During a recession, unemployment is generally high and real GDP usually falls for two or more quarters. Also known as a slump.

    解説

  • 256

    Recovery

    補足(例文と訳など)

    答え

    • The phase of the business cycle in which a real GDP increases for two or more quarters after a recession or depression.

    解説

  • 257

    Refinance

    補足(例文と訳など)

    答え

    • To make new borrowing arrangements, usually because of a drop in market interest rates.

    解説

  • 258

    Regulatory risk

    補足(例文と訳など)

    答え

    • The risk that arises from changes in the regulatory environment.

    解説

  • 259

    Reinvestment risk rate

    補足(例文と訳など)

    答え

    • The risk that a decline in interest rates will lead to lower income when bonds are paid off and the insurer must reinvest the funds.

    解説

  • 260

    Renewal commission

    補足(例文と訳など)

    答え

    • The commission on life insurance policies that remain in force that is equal to a stated percentage of each premium paid for a specified number of years after the first policies here.

    解説

  • 261

    Required rate of return

    補足(例文と訳など)

    答え

    • For a given investment, the sum of the risk-free rate of return and the risk premium.

    解説

  • 262

    Residential mortgage

    補足(例文と訳など)

    答え

    • A loan secured by a single-family home.

    解説

  • 263

    Return

    補足(例文と訳など)

    答え

    • Any reward, profit, or compensation an investor hopes to earn in exchange for taking a risk.

    解説

  • 264

    Return on assets ratio

    補足(例文と訳など)

    答え

    • A profitability ratio which provides companies with information about a company's success in using assets to earn a profit.

    解説

  • 265

    Return on equity ratio

    補足(例文と訳など)

    答え

    • A profitability ratio which measures the return to a company's owners by relating profits to owners equity.

    解説

  • 266

    Return on invested assets ratio

    補足(例文と訳など)

    答え

    • A profitability ratio which compares a company's net income to its average invested assets.

    解説

  • 267

    Revenue

    補足(例文と訳など)

    答え

    • An amount that a company earns from its business operations.

    解説

  • 268

    Revenue budget

    補足(例文と訳など)

    答え

    • A type of operational budget that indicates the amount of income from operations that a company expects in the coming budget period.

    解説

  • 269

    Rightsizing

    補足(例文と訳など)

    答え

    • The elimination of nonessential employees or jobs within an organization. Also known as downsizing.

    解説

  • 270

    Risk

    補足(例文と訳など)

    答え

    • The possibility that results will be different than expected; generally associated with the possibility of loss.

    解説

  • 271

    Risk-free rate of return

    補足(例文と訳など)

    答え

    • The return on a risk-free investment.

    解説

  • 272

    Risk management

    補足(例文と訳など)

    答え

    • The practice of systematically identifying, assessing, minimizing the negative impact of risk.

    解説

  • 273

    Risk premium

    補足(例文と訳など)

    答え

    • The compensation that investors demand for taking on the risk associated with a specific investment

    解説

  • 274

    Risk return trade-off

    補足(例文と訳など)

    答え

    • The interplay between risk and return; according to this interplay , in general, the greater the risk associated with an investment, the greater the expected return on the investment; conversely, the lower the risk associated with an investment then, generally, the lower the expected return on the investment.

    解説

  • 275

    Risk tolerance

    補足(例文と訳など)

    答え

    • From an individual investors perspective, that individuals comfort level with risk.

    解説

  • 276

    Root cause analysis

    補足(例文と訳など)

    答え

    • A set of problem-solving methods and tools that attempts to determine the actual causal factors that led to an incident so that these factors can be corrected or removed

    解説

  • 277

    Sample errors

    補足(例文と訳など)

    答え

    • The differences between population values and the values derived from a sample of the population

    解説

  • 278

    Seasonal variation

    補足(例文と訳など)

    答え

    • A variation that results from routine patterns that typically occur in the course of one year.

    解説

  • 279

    Securities and exchange commission

    補足(例文と訳など)

    答え

    • In the US, the federal government agency that regulates the investment industry.

    解説

  • 280

    Security

    補足(例文と訳など)

    答え

    • A documentary certificate that represents an ownership interest in a business (stock) or an obligation of indebtedness owed by a business, government, or agency (Bond)

    解説

  • 281

    Shared service

    補足(例文と訳など)

    答え

    • A functional area that perform specific business processes for multiple strategic business units and that shares accountability for the cost, timing, and quality of those processes with the SBU.

    解説

  • 282

    Simple interest

    補足(例文と訳など)

    答え

    • Interest that is applied only to the principal amount of an investment.

    解説

  • 283

    Simple random sampling

    補足(例文と訳など)

    答え

    • Hey type of probability sampling in which every member of a population has an equal probability of being in the sample

    解説

  • 284

    Six Sigma

    補足(例文と訳など)

    答え

    • A disciplined approach for improving quality by reducing process the facts are correcting problems so that results fall within customer specifications

    解説

  • 285

    Solvency

    補足(例文と訳など)

    答え

    • Insurance companies ability to meet its financial obligations on time.

    解説

  • 286

    Span of control

    補足(例文と訳など)

    答え

    • The number of people who report directly to a manager

    解説

  • 287

    Spread compression

    補足(例文と訳など)

    答え

    • The narrowing of an insurers interests spread

    解説

  • 288

    Spread expansion

    補足(例文と訳など)

    答え

    • The widening of an insurers interest spread

    解説

  • 289

    Stagflation

    補足(例文と訳など)

    答え

    • A combination of inflation, slow economic growth, and high unemployment.

    解説

  • 290

    Standard deviation

    補足(例文と訳など)

    答え

    • For a population, the square root of the variance of the population.

    解説

  • 291

    Statement of owners equity

    補足(例文と訳など)

    答え

    • A financial statement that provides information about changes in owners equity between two sequential balance sheets.

    解説

  • 292

    Statistical analysis

    補足(例文と訳など)

    答え

    • The use of mathematical techniques to collect, organize, describe, analyze, and interpret large amounts of numerical data in order to help people make decisions.

    解説

  • 293

    Statistical validity

    補足(例文と訳など)

    答え

    • The degree to which an observed result, such as a difference between two measurements, can be relied upon and not attributed to random error and sampling or measurement.

    解説

  • 294

    Statistics

    補足(例文と訳など)

    答え

    • The numerical data used in statistical analysis

    解説

  • 295

    Steering control

    補足(例文と訳など)

    答え

    • A control that is established in advance and that describes the company's expectations. Also known as a feed forward control.

    解説

  • 296

    Stock

    補足(例文と訳など)

    答え

    • A security that represents an ownership interest in a company

    解説

  • 297

    Stock insurance company

    補足(例文と訳など)

    答え

    • An insurance company that is owned by the people and organizations that purchase shares of the company stock

    解説

  • 298

    Straight through processing

    補足(例文と訳など)

    答え

    • The automation of the steps in industry-specific transactions electronically, with little or no manual intervention. Also known as end to end processing.

    解説

  • 299

    Strategic business unit

    補足(例文と訳など)

    答え

    • An area of business distinct from other areas within a company in that it generates its own profits, has its own separate set of customers and competitors, has its own management, and is capable of having it's own goals and strategies.

    解説

  • 300

    Stratified random sampling

    補足(例文と訳など)

    答え

    • A type of probability sampling that divides the population into subgroups, or strata, and then selects a proportional number of items from Each strata at random.

    解説

  • 301

    Surplus

    補足(例文と訳など)

    答え

    • The cumulative amount of money – calculated as an insurance companies assets minus it's liabilities and its capital – that remains in the company over time.

    解説

  • 302

    Surrender

    補足(例文と訳など)

    答え

    • When the owner of a cash value life insurance policy or deferred annuity contract chooses to receive the contract monetary value before the contract reaches maturity.

    解説

  • 303

    SWOT analysis

    補足(例文と訳など)

    答え

    • In planning, and analysis in which a company Waze company strengths and weaknesses against environmental opportunities and threats.

    解説

  • 304

    Systematic random sampling

    補足(例文と訳など)

    答え

    • A type of probability sampling that involves selecting items from the population at a uniform interval, which is generally measured by time, order, or space.

    解説

  • 305

    Table

    補足(例文と訳など)

    答え

    • An orderly listing of data

    解説

  • 306

    Technical product design

    補足(例文と訳など)

    答え

    • The phase in the product development process in which a products financial structure is created. Also known as financial design or product design.

    解説

  • 307

    Telecommuting

    補足(例文と訳など)

    答え

    • A remote work arrangement that gives its employees the flexibility to determine their work location and hours.

    解説

  • 308

    Time value of money

    補足(例文と訳など)

    答え

    • A concept which states the value of a sum of money will change over time as a result of the effects of interest.

    解説

  • 309

    Top-down budgeting

    補足(例文と訳など)

    答え

    • A budgeting approach that begins at the top of a company and is passed down to lower-level management.

    解説

  • 310

    Total asset turnover ratio

    補足(例文と訳など)

    答え

    • A type of activity ratio which indicates how efficiently a company is using its cash, investments, and other assets to support income producing activities.

    解説

  • 311

    Total quality management

    補足(例文と訳など)

    答え

    • The process of creating an organizational culture committed to continuous improvement

    解説

  • 312

    Transfer payment

    補足(例文と訳など)

    答え

    • A payment made by a government for which no goods or services are given in return.

    解説

  • 313

    Trend

    補足(例文と訳など)

    答え

    • A movement in a specific direction, either upward or downward.

    解説

  • 314

    Trend analysis

    補足(例文と訳など)

    答え

    • A type of analysis that forecast the future movement of specified factors based on historical patterns

    解説

  • 315

    Unemployment rate

    補足(例文と訳など)

    答え

    • The percentage of people in the labor force who are without jobs but who are actively seeking jobs.

    解説

  • 316

    Unit of account

    補足(例文と訳など)

    答え

    • In an economy, the monetary unit in which value is expressed.

    解説

  • 317

    Unity of command

    補足(例文と訳など)

    答え

    • The principle which states that each employee should be under the authority of and be accountable to only one person.

    解説

  • 318

    US treasury bill

    補足(例文と訳など)

    答え

    • An obligation issued by the US treasury as part of its ongoing process of funding the national debt.

    解説

  • 319

    Variable

    補足(例文と訳など)

    答え

    • An item of data whose value vary over time

    解説

  • 320

    Variable expense

    補足(例文と訳など)

    答え

    • An expense amount that varies in direct proportion to some variation in a specified level of operating activity.

    解説

  • 321

    Variance

    補足(例文と訳など)

    答え

    • The average square distance between the population mean and each individual item in a population

    解説

  • 322

    Variation

    補足(例文と訳など)

    答え

    • A change or fluctuation in a trend.

    解説

  • 323

    Vested commission

    補足(例文と訳など)

    答え

    • A commission that is guaranteed payable to a producer whether or not the producer represents the company when you commission becomes due.

    解説

  • 324

    Want

    補足(例文と訳など)

    答え

    • A desire for a particular product or service.

    解説

  • 325

    Weighted value

    補足(例文と訳など)

    答え

    • A value that has been multiplied by a percentage

    解説

  • 326

    Zero based budgeting

    補足(例文と訳など)

    答え

    • A budgeting approach in which a company begins with the premise that no resource will be allocated for the next accounting. Unless each expense is shown to be in accord with the companies strategic and operational goals

    解説

56556

セットの学習コンテンツ

公開初月で
60,000
ダウン
ロード!

無料アプリはこちら!

英単語をウェブサイト
からzuknowに簡単登録

覚えたい単語を選択するだけ!
簡単にzuknowに登録することが
できます

Get the free Chrome Extension

トップ