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Economics > 単語テスト 6 > Flashcards

単語テスト 6 Flashcards

1
Q

経理

A

accounting

bookkeeping

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2
Q

公認会計士

A

certified public accountant, CPA

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3
Q

監査法人

A

audit corporation

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4
Q

管財人

A

receiver

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5
Q

債権者

A

creditor

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6
Q

債権者会議

A

creditors’ meeting

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7
Q

ひきあてきん

引当金、積立金

引当金とは「将来の支出に備えてあらかじめ準備しておく見積金額」のこと

A

reserve, allowance

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8
Q

減価償却引当金

A

depreciation reserve

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9
Q

資本金準備金

A

capital reserve

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10
Q

減価償却費

例えば、180万円の自動車を経費で購入する場合には、毎年30万円ずつ6年にわたって減価償却費するといった方法で経費を計上します。 このように購入した年にすべてを経費にするのではなく、何年かにわたって分割して経費にしていくことになります。

A

depreciation expense

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11
Q

減価償却前利益

A

earning (profit) before depreciation

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12
Q

不良債権

A

bad loan

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13
Q

経費

A

expenses

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14
Q

経費削減

A

cost cut

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15
Q

原材料

A

raw materials

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16
Q

仕掛品

A

work in process (progress)

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17
Q

当座預金

A

checking account

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18
Q

直接費

A

direct cost

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19
Q

間接費

A

overhead costs

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20
Q

間接費割当

A

allowance for overhead costs

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21
Q

収益、収入

A

revenue

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22
Q

決算

A

account settlement

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23
Q

決算期

A

fiscal term, accounting period

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24
Q

公開制度

A

public disclosure requirement

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25
Q

財務諸表

A

financial statements

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26
Q

たいしゃくたいしょうひょう

バランスシート、貸借対照表

事業の財政状態を表す決算書（財務諸表）のひとつである重要な書類です。

A

balance sheet, BS

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27
Q

損益計算書

A

profit and loss statement,
P&L stetement

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28
Q

営業利益

A

operating profit

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29
Q

営業損失

A

operating loss

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30
Q

営業外利益

A

non-operating profit

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31
Q

営業外損失

A

non-operating loss

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32
Q

経常利益

A

pretax recurring profit

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33
Q

経常損失

A

pretax recurring loss

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34
Q

特別利益

A

special profit

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35
Q

特別損失

A

special loss

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36
Q

今期税引き前利益

A

pretax profit for the current term

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37
Q

今期税引き前損失

A

pretax loss for the current term

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38
Q

売上利益率

A

sales-profit rate

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39
Q

売上げ純益

A

net profit on sale

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40
Q

企業収益

A

business earnings

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41
Q

オフバランスシート取引

A

off balance sheet

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42
Q

キャッシュフロー

資金の流れ

A

cash flow

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43
Q

キャッシュフロー計算書

A

cash flow statement

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44
Q

原価管理

A

cost control

45
Q

原価計算

A

cost accounting

46
Q

標準原価計算

A

standard cost accounting

47
Q

直接原価計算

A

direct costing

48
Q

損益分岐点

A

break-even point

49
Q

限界利益

製品の売上利益から直接費の製品原価を引いたもの

A

marginal profits

50
Q

貢献利益

A

contribution margin

51
Q

固定費

A

fixed costs

52
Q

利益率

A

profit ratio

53
Q

創業者利益

A

founder’s profit

54
Q

事実記述、ファクトシート

A

fact sheet

55
Q

人事

A

personnel administration

56
Q

人事部長　

A

chief of personnel administration, general manager

57
Q

人事担当役員

A

officer in charge of personnel administration

58
Q

早期退職者

A

early leaver

59
Q

従業員退職率

A

employee turnover

60
Q

職務内容書

A

job description

61
Q

祭り上げる

A

kick upstairs

人事の場合。昇格と同じ意味だと思う。

62
Q

運命共同体

A

(be) in the same boat

63
Q

終身雇用制度

A

lifetime employment system

64
Q

年功序列制度

A

seniority system

65
Q

年功序列型の昇進制度

A

seniority system

66
Q

企業年金

A

corporate pension

67
Q

能力制度、職能制度

A

merit-based system

68
Q

実績主義

A

results-based system

69
Q

能力主義の昇進制度

A

promotion system based on merit and ability

70
Q

人事考課

A

performance rating

71
Q

社内報

A

house magazine

72
Q

経営計画

A

management planning

73
Q

長期経営計画

A

long-range management planning

74
Q

経営環境

A

buisiness enviroment

75
Q

経営多角化

A

management diversification

putting eggs in many baskets

76
Q

相互参入

A

entry into each other’s business sphere

77
Q

意思決定

A

decision making

78
Q

指示系統

A

chain of order

pecking order

79
Q

事業部制

A

divisional system

80
Q

間接部門

A

back office section

81
Q

統制範囲

A

span of control

82
Q

目標管理制度

A

management by objectives (MBO)

83
Q

かんばん方式

原材料と部品の在庫を最小限にするという効率的な生産管理方式

A

just-in-time system, the kanban method

84
Q

経営方針

A

company’s basic management principles, company’s management policies

85
Q

しゃぜ

社是

意味は「会社として正しいと考えられる方針や主張」。従業員だけでなく顧客や取引先、株主など外部に向けてのメッセージにもなり得るもの

A

company creed
company credo

86
Q

社風

A

corporate culture

87
Q

企業イメージ

A

corporate image

88
Q

企業イメージ統合戦略、CI

A

corporate identity

89
Q

IR, インベスターリレーションズ

A

investor relations

90
Q

メセナ

企業による文化支援活動

A

mesenant

91
Q

危機管理、リスク・マネージメント

A

risk management, crisis management

92
Q

地政学的リスク

A

geopolitical risk

93
Q

カントリーリスク

A

country risk

94
Q

市場リスク

A

market risk

95
Q

為替リスク

A

exchange risk

96
Q

市場リスク

A

market risk

97
Q

価格変動リスク

A

price fluctuation risk

98
Q

信用リスク

A

credit risk

99
Q

格付け機関

A

rating agency

100
Q

安全管理

A

safety control

101
Q

工程管理

A

production control

102
Q

品質管理

A

quality control, QC

103
Q

オンザジョブ・トレーニング、実務訓練

A

on the job training, OJT

104
Q

流れ作業

A

conveyor system, assembly-line operation

105
Q

営業報告書

A

business report

106
Q

定款

定款（ていかん）とは、会社の基本情報や規則などが記載された「会社のルールブック」であり、会社設立において最も重要な書類のひとつです。

A

articles of incorporation

107
Q

りんぎせい

稟議制

日本式経営管理制度の1つ。経営上の重要な決定は全員が参加すること。決定まで時間かかるが、決定したら早い！

A

bottom-up decision making system、collective decision making system

108
Q

稟議書

A

collective decision-making request

Economics (6 decks)

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