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batic subject 2 text words


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fundamental qualitative characteristics
基本的質的特性。relevance(目的適合性)とfaithful representation(忠実な表現)の二つ
relevance
目的適合性。利用者の意思決定に違いを生じさせる予測価値(predictive value)、確認価値(confirmatory value)、もしくは両方を持つ
faithful representation
忠実な表現。 completeでnuteral、free from errorの特性を含んでいることが望まれる。 concept that financial statements be produced that accurately reflect the condition of a business
enhancing qualitative characteristics
補強的質的特性。comparability(比較可能性)、verfiability(検証可能性)、timeliness(適時性)、understandability(理解可能性)の四つ
comparability
比較可能性。the level of standardization of accounting information that allows the financial statements of multiple organizations to be compared to each other.
verifability
検証可能性。concept states that it should be possible for an organization's reported financial results to be reproduced by a third party, given the same facts and assumptions.
timeliness
適時性。the provision of information to users quickly enough for them to take action
understandability
理解可能性。concept that financial information should be presented so that a reader can easily comprehend it
historical cost
歴史的原価。original cost of an asset, as recorded in an entity's accounting records
current value
現在価額。 concept that assets and liabilities be measured at the current value at which they could be sold or settled as of the current date
a statement of financial position
=balance sheet 財政状態計算書
a statement of profit or loss and other comprehensive income
=statement of comprehensive income 純損益及びその他の包括利益計算書
a statement of changes in equity
資本変動計算書
a statement of cash flows
キャッシュフロー計算書
deferred debt
繰延税金負債
share premium
資本剰余金
non-controlling interest
被支配持ち分
total equity attributable to owners of the company
親会社の所有者に帰属する持分
associates
関連会社
joint ventures
共同支配企業
reclassification adjustments
組替調整額。当期又は過去の期間においてその他の包括利益で認識され、当期において純損益に組み替えられた金額
distribution costs
販売費
administrative expenses
管理費
share of profit of associates
関連会社の利益に対する持ち分相当額
gains on property revaluation
不動産再評価益
dilute
薄める
quoted price
相場価格
corroborate
〔証拠を挙げて~が真実であることを〕補強する、裏付ける