企業会計・株式 Flashcards
(59 cards)
1
Q
財務諸表
A
financial statements
2
Q
日本基準、日本(の)会計原則
A
Japanese GAAP [Generally Accepted Accounting Principle]; J-GAAP
3
Q
貸借対照表
A
balance sheet; B/S; BS
4
Q
流動資産
A
current assets
5
Q
流動負債
A
current liabilities
6
Q
固定資産
A
fixed assets
7
Q
固定負債
A
fixed liabilities
8
Q
自己資本
A
shareholders’ equity, equity capital
9
Q
自己資本比率
A
capital adequacy ratio, equity ratio
10
Q
売掛金
A
accounts receivable
11
Q
買掛金
A
accounts payable
12
Q
繰延税金資産
A
deferred tax asset
13
Q
有利子負債
A
interest-bearing debt
14
Q
有形(固定)資産
A
tangible (fixed) asset
15
Q
無形(固定)資産
A
intangible (fixed) asset
16
Q
減価償却費
A
depreciation and amortization cost
17
Q
のれん、営業権
A
goodwill
18
Q
損益計算書
A
profit and loss [P&L; P/L] statement
19
Q
売上、収入、収益
A
sales; revenue
20
Q
売上原価
A
cost of goods sold [COGS]; cost of sales
21
Q
売上総利益/損失
A
gross profit/loss
22
Q
営業利益/損失
A
operating profit/loss
23
Q
経常利益/損失
A
recurring profit/loss; ordinary profit/loss
24
Q
特別利益/損失
A
extraordinary profit/loss
25
含み益/損、評価益/損
unrealized gain/loss; appraisal gain/loss
26
税(引き)前利益/損失
pretax profit [profit before tax] / pretax loss
27
（当期）純利益/損失
net profit /loss (for the current term)
28
親会社の所有者[株主]に帰属する当期純利益
net profit attributable to the owner [shareholder] of theparent
29
経費削減
cost cut [reduction]
30
限界利益
marginal profits [income]
31
損益分岐点
break-even point; B/E
32
課税所得
taxable income
33
不良債権
nonperforming loan; NPL; bad debt [loan]
34
債務超過、支払不能
insolvency
35
除却する
write off; disposal of
36
減損会計
(asset-)impairment accounting
37
減損処理する
write down; booking of impairment loss
38
株式市場
stock market
39
上場する
list; get [be] listed (in the stock market)
40
上場廃止する
delist; get [be] delisted
41
株主総会
shareholders' meeting; general meeting of shareholders
42
（株式）配当
(cash) dividend; stock dividend
43
配当率
dividend rate
44
配当性向
payout ratio
45
増配
dividend hike [increase]
46
株主資本利益率
return on equity; ROE
47
議決権
voting right
48
持株比率
ratio of shareholding; shareholding ratio
49
増資
capital increase
50
株式分割
stock split
51
自社株の買い入れ、自社株買い
share buyback
52
株券
stock [share] certificate
53
(新規)株式公開、新規公開株
initial public offering (of stocks); IPO
54
普通株
common stock; ((英)) ordinary share
55
優先株
preferred stock
56
一流株、優良株
leading stock; blue chip
57
株式公開買付、TOB
takeover bid; TOB; tender offer
58
持ち株会社
holding company
59
企業の買収・合併
merger and acquisition; M&A
