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Accounting Vocabulary

カード 48枚 作成者: JS star (作成日: 2013/11/29)

  • account payable

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言語:

  • カード表 : 英語
  • カード裏 : 英語
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  • 1

    account payable

    補足(例文と訳など)

    答え

    • A liability backed by the general reputation and credit standing of the debtor.

    解説

  • 2

    financial account

    補足(例文と訳など)

    答え

    • The branch of accounting that provides information for those outside the entity.

    解説

  • 3

    common stock

    補足(例文と訳など)

    答え

    • The most basic form of capital stock.

    解説

  • 4

    financial statement

    補足(例文と訳など)

    答え

    • Business document that reports financial information about a business entity to decision makers.

    解説

  • 5

    dividends

    補足(例文と訳など)

    答え

    • Distributions, usually cash, by a corporation to its shareholders.

    解説

  • 6

    current liability

    補足(例文と訳など)

    答え

    • A debt due to be paid within one year or within the entity's operating cycle.

    解説

  • 7

    limited liability company

    補足(例文と訳など)

    答え

    • A business entity that in which the business, not the owner, is liable for company debts.

    解説

  • 8

    investing activities

    補足(例文と訳など)

    答え

    • Activities that increase or decrease the long-term assets available to the business.

    解説

  • 9

    International Financial Reporting Standards

    補足(例文と訳など)

    答え

    • Accounting guidelines formulated by the International Accounting Standards Board.

    解説

  • 10

    income statement

    補足(例文と訳など)

    答え

    • A financial statement listing an entity's revenues, expenses, and net income or net loss for a specific period. (Statement of operations.)

    解説

  • 11

    statement of cash flows

    補足(例文と訳など)

    答え

    • Reports cash receipts and cash payments classified according to the entity's major activities: operating, investing, and financing.

    解説

  • 12

    financing activities

    補足(例文と訳など)

    答え

    • Activities that obtain from investors and creditors the cash needed to launch and sustain the business.

    解説

  • 13

    stable monetary-unit assumption

    補足(例文と訳など)

    答え

    • The reason for ignoring the effect of inflation in the accounting records, based on the assumption that the dollar's purchasing power is relatively stable.

    解説

  • 14

    management accounting

    補足(例文と訳など)

    答え

    • The branch of accounting that generate information for those within the company.

    解説

  • 15

    expenses

    補足(例文と訳など)

    答え

    • Decrease in retained earnings that results from operations.

    解説

  • 16

    revenues

    補足(例文と訳など)

    答え

    • Increase in retained earnings from delivering goods or services to customers.

    解説

  • 17

    net loss

    補足(例文と訳など)

    答え

    • Excess of total expenses over total revenues.

    解説

  • 18

    generally accepted accounting principles

    補足(例文と訳など)

    答え

    • Accounting guidelines formulated by the Financial Accounting Standards Board.

    解説

  • 19

    entity

    補足(例文と訳など)

    答え

    • An organization or section of an organization that stands apart as its own separate economic unit.

    解説

  • 20

    fixed asset

    補足(例文と訳など)

    答え

    • Another name for property, plain, equipment, etc.

    解説

  • 21

    statement of retained earnings

    補足(例文と訳など)

    答え

    • Summary of the changes in the retained earnings of a corporation during a specific period.

    解説

  • 22

    historical cost principle

    補足(例文と訳など)

    答え

    • Principle that states that assets and services should be recorded at their actual cost.

    解説

  • 23

    going-concern assumption

    補足(例文と訳など)

    答え

    • Holds that the entity will remain in operation for the foreseeable future.

    解説

  • 24

    partnership

    補足(例文と訳など)

    答え

    • An association of two or more persons who co-own a business for profit.

    解説

  • 25

    balance sheet

    補足(例文と訳など)

    答え

    • List of an entity's liabilities and owner's equity as of a specific date. (Statement of financial position.)

    解説

  • 26

    stockholder equity

    補足(例文と訳など)

    答え

    • The stockholder's ownership interest in the assets of a corporation.

    解説

  • 27

    asset

    補足(例文と訳など)

    答え

    • An economic resource that is expected to be of benefit in the future.

    解説

  • 28

    owner's equity

    補足(例文と訳など)

    答え

    • The claim of the owners of a business to the assets of the business.

    解説

  • 29

    capital

    補足(例文と訳など)

    答え

    • Another name for the owners' equity of a business.

    解説

  • 30

    merchandise inventory

    補足(例文と訳など)

    答え

    • The merchandise that a company sells to customers.

    解説

  • 31

    long-term debt

    補足(例文と訳など)

    答え

    • A liability that falls due beyond one year from the date of the financial statement.

    解説

  • 32

    Propietorship

    補足(例文と訳など)

    答え

    • A business with a single owner.

    解説

  • 33

    board of directors

    補足(例文と訳など)

    答え

    • Group elected by the stockholders to set policy for a corporation and to appoint its officers.

    解説

  • 34

    deficit

    補足(例文と訳など)

    答え

    • Negative balance in retained earnings caused by net losses over a period of years.

    解説

  • 35

    note payable

    補足(例文と訳など)

    答え

    • A liability evidenced by a written promise to make a future payment.

    解説

  • 36

    plant assets

    補足(例文と訳など)

    答え

    • Another name for property.

    解説

  • 37

    operating activities

    補足(例文と訳など)

    答え

    • Activities that create revenue or expense in the entity's major line of business.

    解説

  • 38

    liability

    補足(例文と訳など)

    答え

    • An economic obligation.

    解説

  • 39

    paid-in capital

    補足(例文と訳など)

    答え

    • The amount of the stockholders' equity that stockholders have contributed to the corporation.

    解説

  • 40

    retained earnings

    補足(例文と訳など)

    答え

    • The amount of stockholders' equity that the corporation has earned through profitable operations and has not given back to stockholders.

    解説

  • 41

    accounting equation

    補足(例文と訳など)

    答え

    • The most basic tool of accounting: Assets = Liabilities + Owner's Equity

    解説

  • 42

    ethics

    補足(例文と訳など)

    答え

    • Standards of right or wrong, and legal boundaries.

    解説

  • 43

    accounting

    補足(例文と訳など)

    答え

    • The information system that measures business activities, processes that information into reports and financial statements, and communicates the results to decision makers.

    解説

  • 44

    corporation

    補足(例文と訳など)

    答え

    • A business owned by stockholders. Known as a legal entity by the law.

    解説

  • 45

    fair value

    補足(例文と訳など)

    答え

    • The amount that a business could sell an asset for, or that the business could settle the liability.

    解説

  • 46

    current asset

    補足(例文と訳など)

    答え

    • An asset that is expected to be converted to cash, sold, or consumed by the next 12 months, or the business' operating cycle.

    解説

  • 47

    stock

    補足(例文と訳など)

    答え

    • Shares into which the owner's equity of a corporation is divided.

    解説

  • 48

    net earnings

    補足(例文と訳など)

    答え

    • Excess of total revenues over total expenses.

    解説

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