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Understanding Business Chapter 17

カード 42枚 作成者: Sean (作成日: 2013/12/10)

  • Accounting

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  • カード表 : 英語
  • カード裏 : 英語
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  • 1

    Accounting

    補足(例文と訳など)

    答え

    • The recording, classifying, summarizing, and interpreting of financial events and transactions to provide management and other interested parties the information they need to make good decisions.

    解説

  • 2

    Managerial Accounting

    補足(例文と訳など)

    答え

    • Accounting used to provide information and analyses to managers inside the organization to assist them in decision making.

    解説

  • 3

    Certified Management Accountant (CMA)

    補足(例文と訳など)

    答え

    • A professional accountant who has met certain educational and experience requirements, passed a qualifying exam, and been certified by the Institute of Certified Management Accountants.

    解説

  • 4

    Financial Accountant

    補足(例文と訳など)

    答え

    • Accounting information and analyses prepared for people outside the organization.

    解説

  • 5

    Annual Report

    補足(例文と訳など)

    答え

    • A yearly statement of the financial condition, progress, and expectations of an organization.

    解説

  • 6

    Private Accountant

    補足(例文と訳など)

    答え

    • An accountant who works for a single firm, government agency, or nonprofit organization

    解説

  • 7

    Public Accountant

    補足(例文と訳など)

    答え

    • An accountant who provides accounting services to individuals or business on a fee basis.

    解説

  • 8

    Certified Public Accountant (CPA)

    補足(例文と訳など)

    答え

    • An accountant who passes a series of examinations established by the American Institute of Ceritified Public Accountants (AICPA).

    解説

  • 9

    Auditing

    補足(例文と訳など)

    答え

    • The job of reviewing and evaluating the information used to prepare a company's financial statements.

    解説

  • 10

    Independent Audit

    補足(例文と訳など)

    答え

    • An evaluation and unbiased opinion about the accuracy of a company's financial statements.

    解説

  • 11

    Certified Internal Auditor (CIA)

    補足(例文と訳など)

    答え

    • An accountant who has a bachelor's degree and two years of experience in internal auditing, and who has passed an exam administered by the Instituted of Internal Auditors.

    解説

  • 12

    Tax Accountant

    補足(例文と訳など)

    答え

    • An accountant trained in tax law and responsible for preparing tax returns or developing tax strategies.

    解説

  • 13

    Government and Not-for-Profit Accounting

    補足(例文と訳など)

    答え

    • Accounting system for organizations whose purpose is not generating a profit but serving ratepayers, taxpayers and others according to a duly approved budget.

    解説

  • 14

    Accounting Cycle

    補足(例文と訳など)

    答え

    • A six-step procedure that results in the preparation and analysis of the major financial statements.

    解説

  • 15

    Bookkeeping

    補足(例文と訳など)

    答え

    • The recording of business transactions.

    解説

  • 16

    Journal

    補足(例文と訳など)

    答え

    • The record book or computer program where accounting data are first entered.

    解説

  • 17

    Double-Entry Bookkeeping

    補足(例文と訳など)

    答え

    • The practice of writing every business transaction in two places.

    解説

  • 18

    Ledger

    補足(例文と訳など)

    答え

    • A specialized accounting book or computer program in which information from accounting journals is accumulated into specific categories and posted so that managers can find all the information about one account in the same place.

    解説

  • 19

    Trial Balance

    補足(例文と訳など)

    答え

    • A summary of all the financial data in the account ledgers that ensures the figures are correct and balanced.

    解説

  • 20

    Financial Statement

    補足(例文と訳など)

    答え

    • A summary of all the transactions that have occurred over a particular period.

    解説

  • 21

    Fundamental Accounting Equation

    補足(例文と訳など)

    答え

    • Assets=Liabilities + Owners' Equity; this is the basis for the balance sheet.

    解説

  • 22

    Balance Sheet

    補足(例文と訳など)

    答え

    • Financial statement that reports a firm's financial condition at a specific time and is composed of three major account: assets, liabilities, and owners' equity.

    解説

  • 23

    Assets

    補足(例文と訳など)

    答え

    • Economic resources (things of value) owned by a firm.

    解説

  • 24

    Liquidity

    補足(例文と訳など)

    答え

    • The ease with which an asset can be converted into cash.

    解説

  • 25

    Current Assets

    補足(例文と訳など)

    答え

    • Items that can or will be converted into cash within one year.

    解説

  • 26

    Fixed Assets

    補足(例文と訳など)

    答え

    • Assets that are relatively permanent, such as land, buildings and equipment.

    解説

  • 27

    Intangible Assets

    補足(例文と訳など)

    答え

    • Long-term assets (e.g, patents, trademarks, copyrights) that have no real physical form but do have value.

    解説

  • 28

    Liabilities

    補足(例文と訳など)

    答え

    • What the business owes to others (debts).

    解説

  • 29

    Accounts Payable

    補足(例文と訳など)

    答え

    • Current liabilities are bills the company owes to others for merchandise or services purchased on credit but not yet paid for.

    解説

  • 30

    Notes Payable

    補足(例文と訳など)

    答え

    • Short-term or long-term liabilities that a business promises to repay by a certain date.

    解説

  • 31

    Bonds Payable

    補足(例文と訳など)

    答え

    • Long-term liabilites that represent money lent to the firm that must be paid back.

    解説

  • 32

    Owners' Equity

    補足(例文と訳など)

    答え

    • The amount of the business that belongs to the owners minus any liabilities owed by the business.

    解説

  • 33

    Retained Earnings

    補足(例文と訳など)

    答え

    • The accumulated earning from a firm's profitable operations that were reinvested in the business and not paid out to stockholders in dividends.

    解説

  • 34

    Income Statement

    補足(例文と訳など)

    答え

    • The financial statement that shows a firm's profit after costs, expenses, and taxes; it summarizes all of the resources that have come into the firm (revenue), all the resources that have left the firm (expenses), and the resulting net income or net loss.

    解説

  • 35

    Net Income or Net Loss

    補足(例文と訳など)

    答え

    • Revenue left over after all costs and expenses, including taxes, are paid.

    解説

  • 36

    Cost of Good Sold (or cost of goods manufactured)

    補足(例文と訳など)

    答え

    • A measure of the cost of merchandise sold or cost of raw materials and supplies used for producing tiems for resale.

    解説

  • 37

    Gross Profit (or gross margin)

    補足(例文と訳など)

    答え

    • How much a firm earned by buying (or making) and selling merchandise.

    解説

  • 38

    Operating Expenses

    補足(例文と訳など)

    答え

    • Costs involved in operating a business, such as rent, utilities, and salaries.

    解説

  • 39

    Depreciation

    補足(例文と訳など)

    答え

    • The systematic write-off of the cost of a tangible asset over its estimated useful life.

    解説

  • 40

    Statement of Cash Flows

    補足(例文と訳など)

    答え

    • Financial statement that reports cash receipts and disbursements related to a firm's three major activities: operations, investments, and financing.

    解説

  • 41

    Cash Flow

    補足(例文と訳など)

    答え

    • The difference between cash coming in and cash going out of a business.

    解説

  • 42

    Ratio Analysis

    補足(例文と訳など)

    答え

    • The assessment of a firm's financial condition using calculations and interpretations of financial ratios developed from the firm's financial statements.

    解説

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