会計用語(Accounting terms)と勘定科目(Account titles)について、英語の省略形(略語;Abbreviation)・頭字語(Acronym)の一覧(リスト)を掲載しております。
会計用語・勘定科目の英語の省略形・頭字語(Abbreviations and acronyms of accounting terms and account titles)
省略形・頭字語(Abbreviation/Acronym) | 完全形(Full form) | 日本語(Japanese) |
A/C | Account | 勘定、勘定科目 |
Acc | Account | 勘定、勘定科目 |
A/R | Accounts receivable | 売掛金、未収金、未収入金 |
A/P | Accounts payable | 買掛金、未払金 |
B/S | Balance sheet | 貸借対照表 |
c/d | Carried down | 前期繰越 |
b/d | Brought down | 前期繰越 |
c/f | Carried forward | 次期繰越、翌期繰越 |
b/f | Brought forward | 次期繰越、翌期繰越 |
Dr | Debit | 借方 |
Cr | Credit | 貸方 |
G/L | General ledger | 総勘定元帳 |
N/L | Nominal ledger | 総勘定元帳 |
PL | Profit and loss statement | 損益計算書 |
I/S | Income statement | 損益計算書 |
P/R | Payroll | ①給与支払簿 ②給与、給与総額、人件費 |
PP&E | Property, plant and equipment | 有形固定資産 |
TB | Trial Balance | 試算表 |
GST | Goods and services tax | 商品サービス税 |
VAT | Value added tax | 付加価値税 |
CST | Central sales tax | 中央政府売上税 |
TDS | Tax deducted at source | 源泉徴収税 |
AMT | Alternate minimum tax | 代替ミニマム税 |
EBITDA | Earnings before interest, taxes, depreciation and amortisation | 利払前・税引前・減価償却前利益 |
EBDTA | Earnings before depreciation, taxes and amortisation | 税引前・減価償却前利益 |
EBT | Earnings before tax | 税引前利益 |
EAT | Earnings after tax | 税引後利益 |
PAT | Profit after tax | 税引前利益 |
PBT | Profit before tax | 税引後利益 |
Depr | Depreciation | 減価償却費 |
Dep | Depreciation | 減価償却費 |
CPO | Cash paid out | 現金支払、現金支出 |
CP | Cash Payment | 現金支払、現金支出 |
会計英語辞典