ビジネスに関する英単語 1 (ビジネス英検対策) (2002/3/29〜)

2002年3月29日(金)
損益計算書 earning statement / earnings statement / gain and loss exhibit / income statement / loss and gain statement / operations statement / profit and loss statement〔(略)P/L statement〕 / profit-and-loss statement / profits-and-loss statement / revenue statement / statement of income / statement of income and expense / statement of operating results / statement of operations / statement of profit and loss / statement of revenues and expenditures / trading and profit and loss account 会計期間における企業の経営成績を明らかにするために、その期間に属する総収益と総費用を対応させ、当期純損益を表示した書類。
営業利益         business profit / income from operation / operating earnings / operating income / operating profit / operating profits / trading profit / underwriting profit 営業利益 = 売上総利益 - 販売費及び一般管理費
経常利益         current profits / ordinary gain / ordinary income / ordinary profit / pretax recurring profits / recurring profit 経常利益 = 営業利益+営業外収益 - 営業外費用
税引き前利益 income before provisions for taxes on income / pre-tax profit / pretax profit / profit before tax / unfranked income -
税引き後利益 profit after tax -
当期未処分利益 unappropriated income at end of term 当期未処分利益 = 税引き後利益 + 前期繰越し利益
貸借対照表 balance sheet〔(略)B/S〕 / financial position statement / forecast balance sheet / statement of assets and liabilities / statement of condition / statement of financial condition / statement of resources and liabilities 1事業年度の末日(決算日)における会社の財政状態を示す決算書。左側に資産、右側に負債・資本が列挙されている。
流動資産 available assets / circulating asset / current [floating] assets / current asset / floating asset / fluid assets / liquid asset / liquid assets / liquid property / liquid wealth / liquidity / quick assets / working asset / working capital 現金や預金、及び営業販売活動により1年以内に現金化される資産。現金、預金、売掛金、受取手形、商品、製品、仕掛品など。
固定資産 bricks and mortar / capital asset / capital assets / fixed asset / fixed assets / fixed property / fixed wealth / non-current asset / non-liquid asset / permanent asset / property and equipment
流動負債 current debt / current liabilities / floating debt / floating debts / floating liability / short-term obligation
固定負債 fixed liabilities / funded debt / ratio of funded debt to net working capita
借方と貸方 debtor and creditor