財務、税務関係
★ Kitingカイティング。照合の行われる時点の差を利用して資金不足を隠す違法行為。
Illegal practice in which a cash shortage is concealed by exploiting the time required for a check to clear.
★ Current Ratio
流動比率。流動性の尺度。流動資産を流動負債で割ったもの。流動比率が高いほど、流動負債の支払の確実性が増す。概して、棚卸資産が少なく、回収可能売掛金が多い会社は、流動比率が低くても、棚卸資産が多い会社より経営の安全度は高いといえる。
Measure of liquidity. Current assets are divided by current liabilities. The higher the current ratio, the more assurance that current liabilities can be paid. In general, a business with less inventory and more collectible accounts receivable can operate safety with a lower current ratio than a company having a high percentage of current assets in inventory.
★ Acid Test Ratio (Quick Ratio)
当座比率。この比率は最も流動的な流動資産を流動負債で割ることにより求められる。通常この比率は少なくとも1はあるべきである。
The ratio is found by dividing the most liquid current assets by current liabilities. In general, the ratio should at least be equal to 1.
★ Working Capital
運転資本。流動資産から流動負債を引いたもの。正確には正味運転資本という。運転資本は企業の流動性の指標となる。
Current assets less current liabilities, properly called net working capital. Working capital is a measure of a company’s liquidity.
★ Debt Equity Ratio
負債株主資本比率。財務諸表を分析する際に、企業が債権者に対する弁済能力を示すために用いられる尺度。負債総額を株主資本の総額で割った比率。自己資本に対する負債比率ともいう。この数字が高いほど企業は大きなリスクを背負っているといえる。
Measure used in the analysis of financial statements to show the amount of protection available to creditors. The ratio equals total liabilities divided by total stockholders’ equity; also called debt to net worth ratio. A high ratio usually indicates that the business has a lot of risk because it must meet principal and interest on its obligations.
★ Inventory Turnover
棚卸資産回転率。売上原価を棚卸資産平均有高で割って求められる。棚卸資産平均有高は、期首商品棚卸高と期末商品棚卸高の合計を2で割って求める。データの種類によっては、分子に売上原価ではなく売上高を使っている場合もある。比較分析をするならば売上高を用いた方がよい。
Equation that equals the cost of goods sold divided by the average inventory. Average inventory equals beginning inventory plus ending inventory divided by 2. It should be noted that some compilers of industry data use sales as the numerator instead of cost of sales. Cost of sales yields a more realistic turnover figure, but it is often necessary to use sales for purposes of comparative analysis.
★ Accounts Receivable Turnover
売掛金回転率。売掛回収リスクの程度。回転率が低いほど、売掛金の保持期間が長くなり、回収見込が減る。年間の売掛販売額を年間の平均売掛金の額で割って求める。
Degree of realization risk in accounts receivable. The lower the turnover rate, the longer receivables are being held and the less likely they are to be collected. Equation that equals the annual credit sales divided by the average accounts receivable.
★ Operating Cycle
営業循環期間。仕入から最終的な代金の回収までの平均的な期間。棚卸資産の保有日数に回収期間を加えたもの。
Average time period between buying inventory and receiving cash proceeds from its eventual sale. It is determined by adding the number of days inventory is held and the collection period for account receivable.
★ Return on Investment (ROI)
投資利益率。資産の利益獲得率を測る尺度。この財務比率は、企業の業務遂行による収益性を明らかにし、結果として経営の効率を測る物差しでもある。当期利益を平均総資産で割って計算される。ROIには他の計算方法もあり、部門別の業績を評価する尺度としても使われる。
Measure of the earning power of assets. The ratio reveals the firm’s profitability on its business operations and thus serves to measure management’s effectiveness. It equals net income divided by average total assets. Other ROI exist and return on investment is a commonly used measure to evaluate divisional performance.
★ Book Value Per Share
1株当り簿価。取得原価に基づいた帳簿に対する1株当りの価値で、1株当り時価とは異なる。
Worth of each share of stock per the books based on historical cost. It differs from market price per share.
★ Change in Accounting Principle
会計原則の変更。1つの原則から別の原則への切換え。例えば、後入先出法を先入先出法に変更することである。
Switch from one principle to another. An example is going from the LIFO inventory method to FIFO inventory method.
★ Change in Accounting Estimate
会計上の見積りの変更。会計上の仮定や予測を訂正すること。例えば、固定資産の耐用年数や残存価額の変更がある。
Restatement of an accounting assumption or forecast. Examples include changing the economic useful life or salvage value of a fixed asset.
★ Cumulative Effect of a Change in Accounting Principle
会計原則の変更に伴う累積的影響額。会計原則の変更に伴う税効果を考慮した後の金額を反映した損益計算書勘定。累積的影響額は変更前の方法で期首に算出された実際の留保利益と、変更後の方法が前年度までに適用されていたと仮定した場合の期首留保利益の差額に等しい。
Income statement account reflecting the net of tax effect of switching from one principle to another. Cumulative effect equals the difference between the actual retained earnings reported at the beginning of the year using the old method and the retained earnings that would have been reported at the beginning of the year if the new method has been used in prior years.
★ Interperiod Income Tax Allocation
法人税の期間配分。ある取引が会計上の収益と課税所得が異なることにより発生する、会計期間にまたがった一時的な差異。ある会計期間に生じた一時的差異は、その後の会計年度において解消する。
Temporary difference between years in which a transaction affects taxable income and accounting book income. Temporary differences originate in one period and subsequently reverse in another.
★ Intraperiod Tax Allocation
法人税の期間内配分。ある一期間内において財務諸表内の異なる部分に税金の配分をすること。
Distribution of tax for the current year in different parts of financial statements.
★ Deferred Tax Allocation
繰延税金の期間配分。帳簿上の利益と課税所得に一時的な差異が発生した場合に、税率の変動とは関係なく、実効税率を用いて繰延税金を算定する手続。この方法は法人税の期間配分の考え方とは適合せず、損益計算書と適応する。繰延税金負債は法人税等計上額との調整がされ、後に繰延分が帰属する期に解消する。
Procedure by which deferred taxes are computed with the tax rates in effect when the temporary differences between book income and taxable income originate; they are not adjusted for rate changes. The method is not acceptable for Interperiod Income Tax Allocation. It is income statement-oriented in that the deferred income tax liability or charge awaits future adjustment to tax expense in later years when the temporary difference starts to reverse.
★ Reporting Currency
報告通貨。企業が財務諸表を作成する際の通貨。日本の企業とっては円である。
Currency in which a company prepares its financial statements. Japanese Yen for a Japanese company.
★ Functional Currency
機能通貨。企業が営業活動を行う主な経済環境上の通貨。通常は企業が営業を行う国の通貨となる。例えば、日本国内の独立した企業の機能通貨は円である。しかし、その企業がアメリカに親会社を持つものだったら、その機能通貨はドルになる。
Legal tender of the primary economic environment in which a company operates. Usually, it is the country where a company generates and expends most of its cash. For example, if a company in Japan generated its cash and uncured related expenses in Japan, the Japanese currency would be the functional currency. However, if the Japanese company was an extension of an American parent company, the functional currency would be the American currency.
★ Foreign Currency Transaction
外貨建取引。機能通貨以外の通貨による決済を必要とする取引。外貨建債券債務残高に応じて、受取・支払手形の償還により為替差損益が発生する。
One that requires settlement in a currency other than the entity’s functional currency. A foreign currency transaction gain or loss is produced from redeeming receivables/payables that are fixed in terms of amounts of foreign currency received/paid.
★ Foreign Currency Translation
外貨換算会計。ある国の通貨を他国の通貨で表す手続。これには通貨同士の交換率が用いられる。資産や負債は貸借対照日における為替レートで換算され、損益計算書の勘定項目については該当する期間の加重平均法です為替レートを使用する。換算における損益は資本の部の構成要素として独立して報告される。
Process of expressing amounts denominated in one currency in terms of a second currency, by using the exchange rate between the currencies. Assets and liabilities are translated at the current exchange rate at the balance sheet date. Income statement items are typically translated at the weighted-average exchange rate for the period. Translation gains and losses are reported separately as a component of stockholders’ equity.
★ Internal Revenue Service (IRS)
内国歳入庁。個人税、事業税、贈与税、不動産税、消費税など、ほとんどの税金を徴収する連邦政府の部門。
Branch of the federal government in charge of collecting most types pf taxes, such as personal, corporate, gift estate, and excise.
★ Tax Return
納税申告書。国または地方公共団体に対して納税申告をするときに用いられる様式の一般名称。
General name of the form used to file taxes payable to a federal or local government.
★ Filing Status
申告資格。納税者の税務申告のための4つの基本枠の種類のこと。
One of four basic categories for taxpayer filing.
★ Standard Deduction
標準控除額。個人の納税者が、詳細な控除をしなくてもよいことが許される金額。
Amount allowed to an individual taxpayer who does not elect to itemized deductions.
★ Itemized Deduction
項目別控除。各納税者の調整後総所得からの所得控除。控除の対象となるものは支払金利、災害損失、医療費、寄付金、雑費などがある。
Subtraction from adjusted gross income for individual taxpayers. Examples of allowable deductions are mortgage interest, certain casualty losses, medical expenses, contributions, and miscellaneous.
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