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distributions to shareholders
株主への分配
present value
現在価値 current worth of cash to be received in the future with one or more payments, which has been discounted at a market rate of interest
recognition criteria of liabilities
conditions you need to record business transaction as liabilities. → 1there will be economic outflow 2can measure reliably
recognition criteria of assets
conditions you need to record business transaction as assets → ①expected to provide economic inflow ②can measure reliably
quarterly
四半期に一回
preceding period
前期
offset
相殺する
unrestricted cash
交換や負債への決済への使用が制限されていない現金
cash on hand
手許現金
saving accounts
普通預金
maturity of 3 months from the deposit date
満期日が預金日から3ヶ月のもの
bank overdrafts
当座借越
an integral part of an entity's cash management
企業の現金管理の不可分の一部
equity investments
資本制金融商品、定期預金やコマーシャル・ペーパーなど
significant financing component
重大な金融要素
expected credit losses
予想信用損失
provision matrix
引当マトリックス
write off
処理する。reduction in the recorded amount of an asset (to expense) when an account receivable cannot be collected, when inventory is obsolete, when there is no longer any use for a fixed asset and such.
ABC company wrote off $10000 of accounts receivable.
ABC者は$10000の売掛金を貸倒損失として処理しました。
inventory is obsolete
商品が時代遅れ
impairment loss
減損損失
commercial substance
経済的実質。A business transaction is said to have commercial substance when it is expected that the future cash flows of a business will change as a result of the transaction.
revaluation model
再評価モデル
profit
利益
other comprehensive income
その他の包括利益
prototype
試作品
research conducted to develop the software
ソフトウェア開発について研究
amortize
償却する To amortize is the process of writing off the book value of an asset over its useful life.
carrying amount
帳簿価額
fair value less cost of disposal
処分コストを差し引いた公正価値
value in use
使用価値
reversal of impairment loss
減損損失の戻入
lessee
借手
lessor
貸手
present value of minimum lease payment
最低リース料総額の現在価値
implicit interest rate
an interest rate that is not specifically stated in a business transaction
implicit
暗黙の、黙示的な
interest rate implicit in the lease
リースの計算利子
lessee's incremental borrowing rate of interest
借り手の追加借入利子率
yield
the rate of return on an investment, usually expressed as a percentage of the amount initially invested
10-year government bond yield
10年物国債利子率
commencement
開始
leased asset
リース資産
lease receivable
リース債権
factor
売上債権買取業者
recourse
償還請求権
variable-rate debt
変動金利債務
interest rate swap
金利スワップ
stated interest rate
表面金利
effective interest rate
実効金利
litigations
訴訟
compensation for patent infringement
商標の侵害
asset retirement obligation
資産除去債務
distinct performance obligation
別個の履行義務
contract asset
契約資産 企業が顧客に移転した財との交換で得る対価に対する権利で、時の経過以外の条件が付いているもの
immaterial
重要でない、取るに足らない
consignment
委託
employee benefits
従業員給付
termination benefits
解雇給付 従業員の雇用の終了と交換に提供される従業員給付
post-employment benefits
退職後給付
defined benefit obligation
確定給付負債
plan asset
年金資産
service cost
勤務費用
actuarial loss
数理計算上の損失
arise
生じる
pension plan
年金制度
amend
修正する、(欠点などを取り除いて)改める
municipal bonds
地方債
fine payment
罰金
tax basis
税務上
book basis
会計上
proportional share
持分割合
amortise
償却する