英文会计用语勘定科目.docx

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1、■AAbility/自己株式の払込剰余金Account/勘定科目（勘定）AccountAnalysis/　勘定科目分析Accounting/会計AccountingPeriod/会計期間AccountingPrinciples/会計原則AccountingSystem/　会計システムAccountsPayable/買掛金AccountsReceivable/売掛金AccumulatedDepreciation/減価償却累計額AcceleratedDepreciationMethod/加速度的償却法Acc

2、umulatedDepreciation/減価償却累計額AccountsPayableLedger/買掛金元帳AccrualBasis/発生主義AccruedExpenses/未払費用AccruedRevenues/未収収益AccountingPrinciples/会計基準AccrualBasisAccounting/発生主義会計Accelerated/加速度的Activity/活動量Accumulate/累積するAccountingEntities/会計実体AccruedPensionCost/未払年

3、金費用AccruedPensionExpense/未払年金費用Accrued/PrepaidPensionCost/未払／前払年金費用AccumulatedDepreciation/減価償却累計額AccumulationBenefitObligation/累積給付債務ActualReturn/実際の運用益ActualReturnonPlanAssets/年金資産の実際運用益ActuarialPresentValue/年金数理計算による現在価値Actuary/年金数理士Acquisition/取得Acqu

4、isitionDate/取得日AccountingsChanges/会計上の変更AdjustedTrialBalance/修正後残高試算表AdjustingEntry/決算整理仕訳Adjustment/決算整理AdvertisingExpense/広告宣伝費Add/加算Additions/受入AdministrativeExpenses/一般管理費AdditionalPaid-inCapital/資本剰余金AdditionalMinimumLiability/追加最小負債AdjustedTrialBal

5、ance/決算整理後試算表Adjustment,Amendment/修正AdditionalPaid-inCapital–CommonStock/普通株式の払込剰余金AdjustedRetroactively/遡及的修正AdditionalPaid-inCapital-shockOptionsOutstanding/払込剰余金–未行使株式購入選択権AffiliatedGroup/関連会社グループAging/年齢調べAllowanceforUncollectibleAccounts/貸倒引当金Alloca

6、tion/配分AmericanInstituteofCertifiedPublicAccountants/米国公認会計士協会AmortizationExpense/償却費Amortization/償却AmortizationofPriorServiceCost/過去勤務原価の償却Amortize/償却するAmortizedCost/償却後のコストAnnualReport/年次報告書Annual/年間のAnnuityDue(AnnuityinAdvance)/期首（先払い）年金AnnualPayments

7、/毎月の支払額AppropriatedRetainedEarnings/優先株式の払込剰余金AppropriatedRetainedEarnings/処分済利益剰余金Arm’sLengthTransaction/公正な取引Assets/資産AssetGainDeferred/資産運用益の繰延AtContractCompletion/工事完成時点Audit/監査Averageunitcost/総平均単価AverageCost/平均単価AverageMethod/平均法AverageRateofReturn

8、onPlanAssets/年金資産の運用益の平均利率AverageRemainingServiceperiod/平均残存勤務期間Available-for-SaleSecurities/その他の（売却可能な）有価証券AverageMarketPrice/平均市場価格■BBalanceSheet/貸借対照表Bankruptcy/倒産BadDebtExpense/貸倒損失（貸倒引当金繰入額）BankReconciliationSchedule/