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Types of accounts

カード 36枚 作成者: JS star (作成日: 2013/11/29)

  • account

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公開範囲:

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言語:

  • カード表 : 英語
  • カード裏 : 英語
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  • 1

    account

    補足(例文と訳など)

    答え

    • is used to record all changes regarding an item in business, for example; furniture, inventory, and sales

    解説

  • 2

    owner's equity

    補足(例文と訳など)

    答え

    • the total value of the investment made by the owner in the business

    解説

  • 3

    sales returns

    補足(例文と訳など)

    答え

    • when a customer returns goods to a trading enterprise or an allowance is given for defective goods

    解説

  • 4

    liabilities

    補足(例文と訳など)

    答え

    • amounts that a business owes to other people or organisations usually due to purchasing assets

    解説

  • 5

    revenue

    補足(例文と訳など)

    答え

    • income earned by a business

    解説

  • 6

    assets

    補足(例文と訳など)

    答え

    • items of value that are owned by the business and used to generate income, for example; motor vehicles, land, stock, and cash

    解説

  • 7

    rent revenue

    補足(例文と訳など)

    答え

    • revenue earned from the letting out of premises, for example; the business rents out one of its storage sheds to another business

    解説

  • 8

    loan to another enterprise

    補足(例文と訳など)

    答え

    • money lent to another enterprise as an investment

    解説

  • 9

    rent or lease expense

    補足(例文と訳など)

    答え

    • expenses incurred in renting or leasing business premises in which the operations of the business are carried out

    解説

  • 10

    bank

    補足(例文と訳など)

    答え

    • cash held by the business in a bank account, also can be called cash at bank

    解説

  • 11

    cost of goods sold

    補足(例文と訳など)

    答え

    • expenses incurred from purchasing goods to sell to customers and includes delivery charges (freight) and customs duty (taxes)

    解説

  • 12

    motor vehicle expenses

    補足(例文と訳など)

    答え

    • expenses incurred in operating a motor vehicle such as fuel, repairs and servicing

    解説

  • 13

    goodwill

    補足(例文と訳など)

    答え

    • the value of the reputation of a business, which is only valued when the business is purchased and is considered intangible (you can't touch it, but it exists)

    解説

  • 14

    drawings

    補足(例文と訳など)

    答え

    • the value of cash or goods the owner has withdrawn from the business

    解説

  • 15

    electricity expense

    補足(例文と訳など)

    答え

    • expense incurred for using electricity in the business's operations

    解説

  • 16

    land

    補足(例文と訳など)

    答え

    • land owned by the business

    解説

  • 17

    buildings

    補足(例文と訳など)

    答え

    • premises owned by the business

    解説

  • 18

    commission revenue

    補足(例文と訳など)

    答え

    • revenue earned by promoting another business's product or service, for example; sales commission, spotter's commission

    解説

  • 19

    accounts payable

    補足(例文と訳など)

    答え

    • also known as creditors or trade creditors, they are people or organisations to whom the business owes money as a result of credit purchases

    解説

  • 20

    service revenue

    補足(例文と訳など)

    答え

    • revenue earned from selling a service, for example; servicing of a motor vehicle, providing a hair cut and blow dry

    解説

  • 21

    capital

    補足(例文と訳など)

    答え

    • the investment an owner has made in a business in cash or other forms including motor vehicles and equipment

    解説

  • 22

    mortgage

    補足(例文と訳など)

    答え

    • a loan taken out by a business, which is secured by assets usually a house and if the loan was not paid the business would have to surrender the house to the loan provider

    解説

  • 23

    equipment

    補足(例文と訳など)

    答え

    • computers, machinery, or other items owned by the business that are used by the owner or employees in the business

    解説

  • 24

    sales

    補足(例文と訳など)

    答え

    • revenue earned from the selling of goods in a trading enterprise

    解説

  • 25

    salaries and wages

    補足(例文と訳など)

    答え

    • expenses incurred when engaging employees to work for the business

    解説

  • 26

    interest expense

    補足(例文と訳など)

    答え

    • expenses incurred due to the time value of money and includes interest paid for overdue accounts, interest paid to the bank for borrowing money through loans

    解説

  • 27

    motor vehicles

    補足(例文と訳など)

    答え

    • vehicles owned by the business

    解説

  • 28

    loan

    補足(例文と訳など)

    答え

    • money borrowed from a bank, financial institution or other source

    解説

  • 29

    fees revenue

    補足(例文と訳など)

    答え

    • revenue earned from the selling of professional services, for example; accountant fees, solicitor fees, doctor fees

    解説

  • 30

    shares

    補足(例文と訳など)

    答え

    • an investment that the business has in another company

    解説

  • 31

    fittings and fixtures

    補足(例文と訳など)

    答え

    • shelves that have been installed in the premises to assist with the display of goods for sale

    解説

  • 32

    accounts receivable

    補足(例文と訳など)

    答え

    • other people or organisations that owe money to the business because of sales made on credit, also known as debtors or trade debtors

    解説

  • 33

    inventories

    補足(例文と訳など)

    答え

    • also known as stock, goods or merchandise, they are items bought and sold by a trading business as its main source of revenue

    解説

  • 34

    interest revenue

    補足(例文と訳など)

    答え

    • revenue earned due to the time value of money, for example; bank interest for term deposits, interest received on investments

    解説

  • 35

    expenses

    補足(例文と訳など)

    答え

    • the costs incurred in running the business to enable revenue to be earned

    解説

  • 36

    furniture

    補足(例文と訳など)

    答え

    • furniture owned by the business, for example; desks, chairs, reception desks, filing cabinets, and bookcases

    解説

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