企業会計・株式 Flashcards by Emi Mitsuya | Brainscape

Q

財務諸表

A

financial statements

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Q

日本基準、日本(の)会計原則

A

Japanese GAAP [Generally Accepted Accounting Principle]; J-GAAP

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Q

貸借対照表

A

balance sheet; B/S; BS

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Q

流動資産

A

current assets

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Q

流動負債

A

current liabilities

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Q

固定資産

A

fixed assets

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Q

固定負債

A

fixed liabilities

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Q

自己資本

A

shareholders’ equity, equity capital

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Q

自己資本比率

A

capital adequacy ratio, equity ratio

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Q

売掛金

A

accounts receivable

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Q

買掛金

A

accounts payable

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Q

繰延税金資産

A

deferred tax asset

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Q

有利子負債

A

interest-bearing debt

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Q

有形(固定)資産

A

tangible (fixed) asset

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Q

無形(固定)資産

A

intangible (fixed) asset

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Q

減価償却費

A

depreciation and amortization cost

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Q

のれん、営業権

A

goodwill

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Q

損益計算書

A

profit and loss [P&L; P/L] statement

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Q

売上、収入、収益

A

sales; revenue

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Q

売上原価

A

cost of goods sold [COGS]; cost of sales

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Q

売上総利益/損失

A

gross profit/loss

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Q

営業利益/損失

A

operating profit/loss

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Q

経常利益/損失

A

recurring profit/loss; ordinary profit/loss

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Q

特別利益/損失

A

extraordinary profit/loss

Q

含み益/損、評価益/損

A

unrealized gain/loss; appraisal gain/loss

Q

税(引き)前利益/損失

A

pretax profit [profit before tax] / pretax loss

Q

（当期）純利益/損失

A

net profit /loss (for the current term)

Q

親会社の所有者[株主]に帰属する当期純利益

A

net profit attributable to the owner [shareholder] of theparent

Q

経費削減

A

cost cut [reduction]

Q

限界利益

A

marginal profits [income]

Q

損益分岐点

A

break-even point; B/E

Q

課税所得

A

taxable income

Q

不良債権

A

nonperforming loan; NPL; bad debt [loan]

Q

債務超過、支払不能

A

insolvency

Q

除却する

A

write off; disposal of

Q

減損会計

A

(asset-)impairment accounting

Q

減損処理する

A

write down; booking of impairment loss

Q

株式市場

A

stock market

Q

上場する

A

list; get [be] listed (in the stock market)

Q

上場廃止する

A

delist; get [be] delisted

Q

株主総会

A

shareholders’ meeting; general meeting of shareholders

Q

（株式）配当

A

(cash) dividend; stock dividend

Q

配当率

A

dividend rate

Q

配当性向

A

payout ratio

Q

増配

A

dividend hike [increase]

Q

株主資本利益率

A

return on equity; ROE

Q

議決権

A

voting right

Q

持株比率

A

ratio of shareholding; shareholding ratio

Q

増資

A

capital increase

Q

株式分割

A

stock split

Q

自社株の買い入れ、自社株買い

A

share buyback

Q

株券

A

stock [share] certificate

Q

(新規)株式公開、新規公開株

A

initial public offering (of stocks); IPO

Q

普通株

A

common stock; ((英)) ordinary share

Q

優先株

A

preferred stock

Q

一流株、優良株

A

leading stock; blue chip

Q

株式公開買付、TOB

A

takeover bid; TOB; tender offer

Q

持ち株会社

A

holding company

Q

企業の買収・合併

A

merger and acquisition; M&A