●A
ABC classification -------------------------------------- ＡＢＣ分類
Accelerated depreciation methods ------------------------ 加速償却法
Acceptance receivable discounted ------------------------ 割引手形
Account balance ----------------------------------------- 勘定残高
Account manual ------------------------------------------ 勘定説明書
Account number ------------------------------------------ 勘定番号
Account titles ------------------------------------------ 勘定科目
Accountability ------------------------------------------ 管理報告責任
Accountants --------------------------------------------- 会計の専門家
Account-form balance sheet ------------------------------ 勘定式貸借対照表
Accounting clerk ---------------------------------------- 経理部員
Accounting cycle ---------------------------------------- 会計循環
Accounting department ----------------------------------- 経理部門
Accounting entity --------------------------------------- 会計主体
Accounting equation ------------------------------------- 会計等式
Accounting information ---------------------------------- 会計情報
Accounting period --------------------------------------- 会計期間
Accounting process -------------------------------------- 会計作業
Accounting records -------------------------------------- 会計記録
Accounting reports -------------------------------------- 会計報告書
Accounting system --------------------------------------- 会計制度
Accounts ------------------------------------------------ 勘定
Accounts payable ledger --------------------------------- 買掛金元帳
Accounts payable trial balance -------------------------- 買掛金試算表
Accounts receivable ledger ------------------------------ 売掛金元帳
Accounts receivable trial balance ----------------------- 売掛金試算表
Accounts receivable turnover period --------------------- 売掛金回転日数
Accrual ------------------------------------------------- 発生基準
Accrual basis ------------------------------------------- 発生基準
Accrue ... ---------------------------------------------- 繰り入れる
Accrued Dividends --------------------------------------- 未払配当金
Accrued Expenses ---------------------------------------- 未払費用
Accrued interest ---------------------------------------- 未払利息
Accrued loss on firm purchase commitments --------------- 確定購入契約の見積損失
Accrued payroll ----------------------------------------- 未払給料
Accrued payrolls ---------------------------------------- 未払給料
Accrued property taxes ---------------------------------- 未払固定資産税
Accrued revenues ---------------------------------------- 未収収益
Accrued royalties expense ------------------------------- 未払ロイヤルティ
Accumulated depletion ----------------------------------- 減耗償却累計額
Accumulated Depreciation -------------------------------- 減価償却累計額
Accuracy of information --------------------------------- 情報の正確性
Acid-test ratio ----------------------------------------- 酸性試験比率
Acknowledgment of order --------------------------------- 注文請書
Acquisition by gift ------------------------------------- 贈与による取得
Acquisition cost ---------------------------------------- 取得原価
Additional paid-in capital ------------------------------ 株式払込剰余金,資本準備金
Additions ----------------------------------------------- 増設
Adjust ... ---------------------------------------------- 修正する
Adjusted Gross Income ----------------------------------- 調整総所得
Adjusting entries --------------------------------------- 修正仕訳
Adjusting journal entries ------------------------------- 修正仕訳
Adjustment ---------------------------------------------- 修正
Adjustment column --------------------------------------- 修正欄
Adjustment journal entries ------------------------------ 修正仕訳
Adjustments --------------------------------------------- 修正項目
Advance Payment ----------------------------------------- 前渡金
Advances ------------------------------------------------ アドバンス
Advances by customers ----------------------------------- 前受金
Advances to affiliates ---------------------------------- 関係会社貸付金
Advances to employee ------------------------------------ 従業員仮払金
Advances to subsidiaries -------------------------------- 子会社貸付金
Advertising expenses ------------------------------------ 宣伝費
Affiliated companies ------------------------------------ 関係会社
Affiliates ---------------------------------------------- 関係会社
After-closing trial balance ----------------------------- 整理後試算表
After-tax income ---------------------------------------- 税引後利益
AGI ----------------------------------------------------- 調整総所得
Aging --------------------------------------------------- 年齢分析
Aging receivable ---------------------------------------- 債権の年齢分析
Aging schedule of accounts receivable ------------------- 売掛金の年齢分析表
All-inclusive theory ------------------------------------ 包括主義
Allocate ... to ... ------------------------------------- 配賦する,配分する
Allocation inventory ------------------------------------ 在庫割当
Allocation of resources --------------------------------- 資源の配分
Allowance for bad debts --------------------------------- 貸倒引当金
Allowance for collection costs -------------------------- 債権回収費用引当金
Allowance for doubtful installment contracts ------------ 不良割賦債権損失引当金BR> Allowance for employee retirement ----------------------- 退職給与引当金
Allowance for expected returns and allowances ----------- 売上戻り値引引当金
Allowance for inventory losses -------------------------- 棚卸資産損失引当金
Allowance for inventory price decline ------------------- 棚卸資産価格下落引当金
Allowance for outstanding sales discounts --------------- 売上割引引当金
Allowance for price declines ---------------------------- 価格下落引当金
Allowance for uncollectible receivables ----------------- 回収不能債権引当金
Alteration ---------------------------------------------- 改ざん
Altered checks ------------------------------------------ 改ざん小切手
Amortization -------------------------------------------- 償却
Amortization of bond issue costs ------------------------ 社債発行費用償却額
Amortization of stock issue costs ----------------------- 株式発行費用償却額
Amortize ... -------------------------------------------- 償却する
Amount columns ------------------------------------------ 金額欄
Amount indicator ---------------------------------------- 金額表示器
Analysis of transactions -------------------------------- 取引の分解
Annuity ------------------------------------------------- 年金
Antidilution -------------------------------------------- 濃縮効果
Appropriation Reserve ----------------------------------- その他積立金
Appropriations (reserves) ------------------------------- 任意積立金
Approved invoices --------------------------------------- 承認済請求書
Approved suppliers -------------------------------------- 承認された仕入先
Approximate --------------------------------------------- 近似値
Armed guard service ------------------------------------- 武装警備
Asset transactions -------------------------------------- 資産取引
Assets -------------------------------------------------- 資産
Assignment of accounts receivable ----------------------- 売掛金の譲渡
Assumptions --------------------------------------------- 仮定
Audit procedures ---------------------------------------- 監査手続
Audit trails -------------------------------------------- 監査証跡
Auditing ------------------------------------------------ 監査
Authenticated duplicate deposit slip -------------------- 銀行が原本と相違ないことを証明した預金伝票の副表
Authorized Capital -------------------------------------- 授権資本、公称資本、公認資本額、授権株式数、授権資本額、授権資本金
Automobile expense -------------------------------------- 自動車費
Automotive equipment ------------------------------------ 車両運搬具
Available inventory ------------------------------------- 有効在庫
庫
●B
Back order file ----------------------------------------- バック・オーダー・ファイル
Back orders --------------------------------------------- 出荷不能数量,バック・オーダー
Backlog ------------------------------------------------- 受注残
Bad debt expense ---------------------------------------- 貸倒損失
Bad debts ----------------------------------------------- 不良債権
Bad debts recovered ------------------------------------- 償却債権取立益
Balance ------------------------------------------------- 残高
Balance brought forward --------------------------------- 前期繰越残高
Balance ledger form ------------------------------------- 残高元帳形式
Balance Sheet ------------------------------------------- 貸借対照表
Balancing and ruling ledger ----------------------------- 元帳の締切
Bank accounts ------------------------------------------- 銀行口座
Bank charges -------------------------------------------- 銀行手数料
Bank reconciliation ------------------------------------- 銀行勘定の調整
Bank reconciliation statement --------------------------- 銀行勘定調整表
Bank statement ------------------------------------------ 銀行勘定照合表
Bankruptcy or with attorneys ---------------------------- 破産もしくは弁護士へ依頼済
Basic concepts ------------------------------------------ 基礎概念
Basic financial statements ------------------------------ 基本財務諸表
Basket purchase ----------------------------------------- 一括買取り
Bearer's checks ----------------------------------------- 持参人払小切手
Beginning balance --------------------------------------- 期首残高
Billing ------------------------------------------------- 請求
Billing cycles ------------------------------------------ 請求周期
Billing machine ----------------------------------------- 伝票発行機
Bills payable ------------------------------------------- 支払手形
Bills receivable ---------------------------------------- 受取手形
Bins ---------------------------------------------------- 棚
Biweekly pay -------------------------------------------- 隔週給
Blank endorsement --------------------------------------- 白地式裏書
Blanket orders ------------------------------------------ ブランケット・オーダー
Block-form bank reconciliation -------------------------- 箱形の銀行調整勘定
Board of directors -------------------------------------- 取締役会
BOD ----------------------------------------------------- 取締役会
Bond interest expense ----------------------------------- 社債利息
Bond interest payable ----------------------------------- 未払社債利息
Bond sinking fund --------------------------------------- 減債基金
Bond sinking funds -------------------------------------- 減債基金
Bonds issued as discount -------------------------------- 割引発行の社債
Bonds payable ------------------------------------------- 社債
Bonds sold at premium ----------------------------------- 割増発行の社債
Bonds with detachable stock warrants -------------------- 分離型の新株引受権付社債
Bonds with nondetachable stock warrants ----------------- 非分離型の新株引受権付社債
Bonds with stock warrants ------------------------------- 新株引受権付社債
Bonuses expense ----------------------------------------- ボーナス費用
Bonuses payable ----------------------------------------- 未払ボーナス
Book ... ------------------------------------------------ 記帳する
Book of accounting records ------------------------------ 会計帳簿
Book of final entry ------------------------------------- 最終記入簿
Book of original entry ---------------------------------- 原始記入簿
Book value ---------------------------------------------- 帳簿価額
Book value method --------------------------------------- 帳簿価額法
Book value per share ------------------------------------ １株当り純資産額
Bookkeeper ---------------------------------------------- 記帳係
Bookkeeping --------------------------------------------- 簿記
Bookkeeping cycle --------------------------------------- 簿記の一巡
Break-even point ---------------------------------------- 損益分岐点
Brought forward ----------------------------------------- 前葉より繰越し
Budgets ------------------------------------------------- 予算
Buildings ----------------------------------------------- 建物
Buildings and Structures -------------------------------- 建物・構築物
Buyer --------------------------------------------------- 買い手
Bylaw --------------------------------------------------- 付属定款
●C
Callable preferred stock -------------------------------- 償還優先株式
Canceled check file ------------------------------------- 決済小切手ファイル
Canceled checks ----------------------------------------- 決済小切手
Cancellation of orders ---------------------------------- 注文の取消し
Capital ------------------------------------------------- 資本,資本金（個人企業とパートナーシップ）
Capital expenditures ------------------------------------ 資本的支出
Capital leases ------------------------------------------ キャピタルリース,資本リース契約
Capital stock ------------------------------------------- 資本金（株式会社）
Capital surplus ----------------------------------------- 資本剰余金
Capitalization period ----------------------------------- 資産計上の期間
Carried forward ----------------------------------------- 次葉への繰越し
Carrying charges ---------------------------------------- 営林費
Cash ---------------------------------------------------- 現金
Cash basis ---------------------------------------------- 現金基準
Cash box ------------------------------------------------ 手さげ金庫
Cash discounts ------------------------------------------ 現金割引
Cash dividends ------------------------------------------ 現金配当
Cash equivalents ---------------------------------------- 現金同等物
Cash journal -------------------------------------------- 現金仕訳帳
Cash on hand -------------------------------------------- 手元現金,手許現金
Cash on hand and in banks ------------------------------- 手持現金及び銀行預金
Cash overage -------------------------------------------- 現金過大
Cash payments journal ----------------------------------- 出金仕訳帳
Cash proof ---------------------------------------------- 現金検算表
Cash purchase ------------------------------------------- 現金仕入れ
Cash receipts journal ----------------------------------- 入金仕訳帳
Cash register ------------------------------------------- キャッシュ・レジスター
Cash register tape -------------------------------------- キャッシュ・レジスターのテープ
Cash registers ------------------------------------------ キャッシュ・レジスター
Cash short and over ------------------------------------- 現金過不足
Cash shortage ------------------------------------------- 現金不足
Cash yield test ----------------------------------------- 直接利回りの判定基準
Cashbook ------------------------------------------------ 出納帳
Cashier ------------------------------------------------- 出納係り
Certified checks ---------------------------------------- 銀行保証小切手
Certified public accounts ------------------------------- 公認会計士
Change fund --------------------------------------------- 両替資金
Change funds -------------------------------------------- 両替資金
Changes in accounting estimate -------------------------- 見積金額の変更
Changes in financial position --------------------------- 財政状態の変動
Charge ... to ... --------------------------------------- 賦課する
Chart of accounts --------------------------------------- 勘定科目表
Charter ------------------------------------------------- 認証定款
Check --------------------------------------------------- 小切手
Check and balance --------------------------------------- 相互牽制
Check book ---------------------------------------------- 小切手帳
Check protectors ---------------------------------------- チェック・ライター
Check register ------------------------------------------ 小切手記入帳
Check request ------------------------------------------- 支払依頼伝票
Check signer -------------------------------------------- 小切手署名者
Check stub ---------------------------------------------- 小切手のみみ
Checkbook ----------------------------------------------- 小切手帳
Checking accounts --------------------------------------- 当座預金
Checking credit ----------------------------------------- 掛売の審査
Checks long outstanding --------------------------------- 長期間の未決済小切手
Chronological order ------------------------------------- 発生順
Claiming of losses -------------------------------------- 損害補償の請求
Claims -------------------------------------------------- クレーム,損害補償請求
Claims of losses ---------------------------------------- 損害の補償請求
Class life ADR System ----------------------------------- 耐用年数表
Classification by department ---------------------------- 部門別分類
Classification by function ------------------------------ 機能別分類
Classification by nature -------------------------------- 自然費目別分類
Classified balance sheet -------------------------------- 区分貸借対照表
Classified income statement ----------------------------- 区分損益計算書
Closing an account -------------------------------------- 勘定の閉鎖
Closing date -------------------------------------------- 締め日
Closing entry ------------------------------------------- 整理記入
Closing journal entries --------------------------------- 整理仕訳
Code of accounts ---------------------------------------- 勘定コード表
Coding -------------------------------------------------- 番号付け
Collateral ---------------------------------------------- 担保物件
Collect ... --------------------------------------------- 売掛金を回収する
Collection basis ---------------------------------------- 回収基準
Collection letter --------------------------------------- 支払督促状
Column heading ------------------------------------------ 欄見出し
Columnar accounts --------------------------------------- 多欄式元帳
Columnar expense ---------------------------------------- 多欄式費用元帳
Columnar ledger ----------------------------------------- 多欄式元帳
Combination journal ------------------------------------- 結合仕訳帳
Commercial paper ---------------------------------------- ＣＰ,コマーシャル・ペーパー
Commission ---------------------------------------------- 手数料
Commissions earned -------------------------------------- 受取手数料
Commissions expense ------------------------------------- 歩合給与
Commissions receivable ---------------------------------- 未収手数料
Common size balance sheet ------------------------------- 百分率表示の貸借対照表
Common size income statement ---------------------------- 百分率表示の損益計算書
Common stock -------------------------------------------- 資本金（普通株式）
Common stock equivalents -------------------------------- 準普通株式
Common stock subscribed --------------------------------- 引受済普通株式資本金
Common stock with par value ----------------------------- 額面普通株式資本金
Common stock without par value -------------------------- 無額面普通株式資本金
Comparability ------------------------------------------- 比較性
Comparative financial statements ------------------------ 比較財務諸表
Compensated absences ------------------------------------ 有給休暇
Completeness -------------------------------------------- 完結性
Completion reports -------------------------------------- 完了報告書
Complex capital structure ------------------------------- 複雑な資本構成
Composite credit appraisal ------------------------------ 総合信用評点
Compound interest --------------------------------------- 複利
Compound interest table --------------------------------- 複利表
Compound journal entry ---------------------------------- 複合仕訳
Concealment --------------------------------------------- 隠ぺい
Conditional payments ------------------------------------ 条件付き支払項目
Conference expense -------------------------------------- 会議費
Confirmation of order ----------------------------------- 注文請書
Confirmation of receivables with customers -------------- 債権残高を顧客に確認
Conservatism -------------------------------------------- 保守主義
Consignment sales --------------------------------------- 委託販売
Consignments-out ---------------------------------------- 積送品
Consistency --------------------------------------------- 継続性
Consolidated financial statements ----------------------- 連結財務諸表
Constant yen accounting --------------------------------- 貨幣価値修正会計
Construction in Progress -------------------------------- 建設仮勘定
Containers ---------------------------------------------- 容器
Contingent gains ---------------------------------------- 偶発利益
Contingent liability ------------------------------------ 偶発債務
Contingent losses --------------------------------------- 偶発損失
Contra account ------------------------------------------ 対照勘定
Contracts payable --------------------------------------- 契約借入金
Contributed capital ------------------------------------- 拠出資本
Control requirements ------------------------------------ 管理要件,牽制要件
Controller ---------------------------------------------- 経理部長
Controllership ------------------------------------------ 会計機能
Controlling account ------------------------------------- 統制勘定
Controlling accounts ------------------------------------ 統制勘定
Conventions --------------------------------------------- 慣行
Conversion period --------------------------------------- 転化期間
Convertible bonds --------------------------------------- 転換社債
Convertible bonds payable ------------------------------- 転換社債
Convertible preferred stock ----------------------------- 転換優先株式
Copyright ----------------------------------------------- 著作権
Corporate income taxes ---------------------------------- 法人税等
Corporate secretary ------------------------------------- 事務部長
Corporation --------------------------------------------- 株式会社
Correct ... --------------------------------------------- 訂正する
Correction of errors ------------------------------------ 誤謬訂正
Cost method --------------------------------------------- 原価法
Cost of goods sold -------------------------------------- 売上原価
Cost of sales report ------------------------------------ 売上原価報告書
Cost-based financial statements ------------------------- 取得原価基準の財務諸表
Costs of issuing bonds ---------------------------------- 社債発行費用
Costs of Sales ------------------------------------------ 売上原価
Counter checker ----------------------------------------- チェッカー
Coupon bond --------------------------------------------- 利息請求権付社債
Coupons and trading stamps ------------------------------ 景品引換券とスタンプ
Credit analysis ----------------------------------------- 信用分析
Credit analyst ------------------------------------------ 信用分析者
Credit applicants --------------------------------------- 新規の貸付先,新規の顧客
Credit balance ------------------------------------------ 貸方残高
Credit department --------------------------------------- 債権管理部門
Credit entries ------------------------------------------ 貸方記入
Credit information -------------------------------------- 信用情報
Credit limit -------------------------------------------- 貸付限度額
Credit limits ------------------------------------------- 貸付限度額
Credit lines -------------------------------------------- クレジット・ライン
Credit manager ------------------------------------------ 債権管理部長,審査部長
Credit memorandum --------------------------------------- 貸方記入通知書,クレジット・メモランダム,債権訂正通知書
Credit note --------------------------------------------- クレジット・ノート
Credit period ------------------------------------------- 与信期間
Credit rating ------------------------------------------- 信用格付
Credit report ------------------------------------------- 信用調査報告書
Credit reporting agencies ------------------------------- 信用調査機関
Credit risks -------------------------------------------- 債権の危険費用
Credit sales -------------------------------------------- 掛け売り
Credit standards ---------------------------------------- 信用審査基準
Crediting ----------------------------------------------- 貸方記帳
Creditors ----------------------------------------------- 債権者
Cross reference ----------------------------------------- 交互参照
Cross-footing ------------------------------------------- 横算
Cumulative preferred stock ------------------------------ 累積性優先株式
Current accounts ---------------------------------------- 流動勘定
Current assets ------------------------------------------ 流動資産
Current cost accounting --------------------------------- 時価会計
Current cost basis -------------------------------------- 時価主義
Current liabilities ------------------------------------- 流動負債
Current ratio ------------------------------------------- 流動比率
Current replacement cost -------------------------------- 再調達時価
Current-portion long-term loans ------------------------- １年以内期限到来長期借入金
Customer service level ---------------------------------- 注文充足率
Customer's orders --------------------------------------- 顧客からの注文
Customer's receipts ------------------------------------- 顧客の物品受領証
Cutoff date --------------------------------------------- 締め日
Cycle billing ------------------------------------------- 循環請求
Cycle inventory ----------------------------------------- 循環棚卸