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