| 日本語 | 英語 | 
| 資産 | Assets | 
| 負債 | Liabilities | 
| 純資産 | Equity | 
| 売上高 | Revenue | 
| 売上原価 | Cost of Goods Sold | 
| 営業利益 | Operating Profit | 
| 税引前利益 | Pre-tax Profit | 
| 当期純利益 | Net Profit | 
| 流動資産 | Current Assets | 
| 固定資産 | Fixed Assets | 
| 流動負債 | Current Liabilities | 
| 長期負債 | Long-term Liabilities | 
| 資本 | Capital | 
| キャッシュフロー | Cash Flow | 
| 減価償却 | Depreciation | 
| 貸借対照表 | Balance Sheet | 
| 損益計算書 | Income Statement | 
| 監査 | Audit | 
| 原価計算 | Cost Accounting | 
| 財務諸表 | Financial Statements | 
| 利益率 | Profit Margin | 
| 配当金 | Dividend | 
| 株式 | Stock | 
| 資本金 | Share Capital | 
| 仕訳 | Journal Entry | 
| 帳簿 | Ledger | 
| 検証 | Reconciliation | 
| 税務 | Taxation | 
| 収益認識 | Revenue Recognition | 
| 支出 | Expenditure | 
| 債権 | Receivables | 
| 債務 | Payables | 
| 決算 | Closing | 
| 簿記 | Bookkeeping | 
| 財務分析 | Financial Analysis | 
| 利益 | Profit | 
| 資産運用 | Asset Management | 
| 固定費 | Fixed Costs | 
| 変動費 | Variable Costs | 
| 予算 | Budget | 
| 財務報告 | Financial Reporting | 
| 有形固定資産 | Tangible Fixed Assets | 
| 無形固定資産 | Intangible Fixed Assets | 
| 経費 | Expenses | 
| 法人税 | Corporate Tax | 
| 年次報告書 | Annual Report | 
| 会計期間 | Accounting Period | 
| 現金 | Cash | 
| 預金 | Deposits | 
| 利息 | Interest | 
| 貸倒引当金 | Allowance for Doubtful Accounts | 
| 監査報告書 | Audit Report | 
| 連結財務諸表 | Consolidated Financial Statements | 
| 資本コスト | Cost of Capital | 
| 財務レバレッジ | Financial Leverage | 
| 自己資本 | Equity Capital | 
| 有価証券 | Marketable Securities | 
| 配当利回り | Dividend Yield | 
| 収益力 | Earnings Power | 
| 資金繰り | Cash Management | 
| 資本回収 | Capital Recovery | 
| 不良債権 | Non-performing Loan | 
| 定期預金 | Time Deposit | 
| 資本増強 | Capital Enhancement | 
| 債務不履行 | Default | 
| 法人資本 | Corporate Equity | 
| 取引 | Transaction | 
| 為替 | Foreign Exchange | 
| 損益分岐点 | Break-even Point | 
| 希薄化後一株当たり利益 | Diluted Earnings per Share | 
| 流動比率 | Current Ratio | 
| 負債比率 | Debt Ratio | 
| 棚卸資産 | Inventory | 
| 監査法人 | Auditing Firm | 
会計用語集(英語)その2
578PV

