簿記(Bookkeeping)に関する用語の英訳・和訳一覧です。
貸借対照表の用語 : Balance sheet terminology
| 日本語(Japanese) | 英語(English) |
| 貸借対照表 | balance sheet |
| 資産 | assets |
| 流動資産 | current asset |
| 売掛金 | accounts receivable |
| 固定資産；非流動資産 | fixed asset ; non-current asset ; noncurrent asset |
| 負債 | liabilities |
| 流動負債 | current liability |
| 買掛金 | accounts payable |
| 短期債務；短期負債 | short-term liability |
| 固定負債；非流動負債 | fixed liability ; non-current liability ; noncurrent liability |
| 長期債務；長期負債 | long-term liability |
| 純資産 | net assets |
| 資本；持分 | equity |
| 株主資本 | shareholders’ equity |
| 所有者持分 | owners’ equity |
| 資本金 | capital stock ; common stock |
| 資本剰余金 | capital surplus |
| 剰余金；利益剰余金 | retained earnings |
| 少数株主持分 | minority interest |
| 非支配株主持分 | non-controlling interest ; noncontrolling interest |
| 実在勘定 | real accounts |
| 運転資本 | working capital |
損益計算書の用語 : Income statement terminology
| 日本語(Japanese) | 英語(English) | 定義・意味(Definition and meaning) |
| 損益計算書 | profit and loss statement ; P/L ; income statement ; statement of earnings ; statement of operations | |
| 収益 | revenue | 収益とは会社の主たる活動から発生した流入です。 Revenues are inflows from a company’s primary operations. |
| 売上原価 | cost of goods sold ; COGS ; cost of sales ; COS | |
| 費用 | expenses | 費用とは、収益を生み出すために発生したコストです。 Expenses are costs incurred to produce revenues. |
| 利得 | gain | 利得とは会社の主たる活動に付随する流入です。 Gains are inflows that are incidental to a company’s primary operations. |
| 損失 | loss | 損失とは会社の主たる活動に付随する流出です。 Losses are outflows that are incidental to a company’s primary operations. |
| 名目勘定 | a nominal account ; a temporary account | 名目勘定とは、毎会計期間の開始時に残高ゼロから始まる勘定です。 A temporary account (or a nominal account) is an account that begins each accounting year with a zero balance. |
その他の用語 : Other terms
| 簿記 | bookkeeping |
| 単式簿記；単式簿記制度；単式簿記システム | single-entry bookkeeping ; single-entry accounting ; single-entry bookkeeping system ; single-entry accounting system |
| 複式簿記；複式簿記制度；複式簿記システム | double-entry bookkeeping ; double-entry accounting ; double-entry bookkeeping system ; double-entry accounting system |
| 会計期間 | accounting period |
| 売掛金 | accounts receivable |
| 減価償却 | depreciation |
| 元帳 | ledger |
| 総勘定元帳 | general ledger ; G/L ; control account |
| – 売掛金元帳 | accounts receivable general ledger ; accounts receivable control account ; A/R general ledger ; A/R control account |
| – 買掛金元帳 | accounts payable general ledger ; accounts payable control account ; A/P general ledger ; A/P control account |
| 補助元帳 | subsidiary ledger ; sub-ledger |
| – 売掛金補助元帳 | accounts receivable subsidiary ledger ; accounts receivable sub-ledger ; A/R subsidiary ledger ; A/R sub-ledger |
| – 買掛金補助元帳 | accounts payable subsidiary ledger ; accounts payable sub-ledger ; A/P subsidiary ledger ; A/P sub-ledger |
| 利子；利息 | interest |
| 在庫；棚卸資産 | inventory |
| 仕訳帳 | journals ; general journal |
| – 入金仕訳帳 | cash receipt journal |
| – 出金仕訳帳 | cash payment journal |
| – 売上仕訳帳 | sales journal |
| – 仕入仕訳帳 | purchase journal |
| 給与 | payroll |
| 試算表 | trial balance ; T/B |
| 発生基準；発生主義 | accrual-basis |
| 現金基準；現金主義 | cash-basis |
| 仕訳記入；仕訳入力 | (a) journal entry |
| 修正仕訳 | adjusting entries |
| 決算仕訳 | closing entry |
| 自動仕訳 | automatic journal entry |
| 定期的に発生する仕訳 | recurring journal entry |
| 財務諸表 | financial statements |
| 連結財務諸表 | consolidated financial statements |
| 要約財務諸表 | condensed financial statements |
| 包括利益計算書 | statement of comprehensive income |
| その他の包括利益 | other comprehensive income |
| 剰余金計算書 | statement of retained earnings |
| キャッシュ・フロー計算書 | statement of cash flows ; CFS |
| 対照勘定；評価勘定 | a contra account |
| 借方 | debit |
| 貸方 | credit |
| 臨時項目；特別項目；異常損益項目 | an extraordinary item |
参考ページ
Basic Bookkeeping Terms and Phrases
会計英語辞典