資産勘定

★Accounts Receivable
売掛金。掛けで販売した場合の代金請求権。
Amounts due the company on account from customer who have bought merchandise or received services.

★Current Asset
流動資産。1年以内に現金化または消費される現金、商品、売掛金などの資産。
Item having a life of one year or less. Examples of current assets are cash，inventory，and accounts receivable.

★Inventory
棚卸資産、在庫。小売業が手元に保有している商品。
Merchandise or supplies on hand or in transit at a particular point in time.

★Face Value
額面価額。手形の証書に書かれている金額。
Nominal amount of a debt obligation or equity security as stated in the instrument.

★Good Will
営業権/暖簾。無形資産の代表的なもの。
Theoretically，the present value of future excess earnings of a company over other companies in the industry.

★Common Stock
普通株。企業が発行する一般的な株の種類。
Share in a public company or privately held firm. Common stockholders have voting and dividend rights.

★Fixed Asset (Plant Asset)
固定資産。企業が売却目的ではなく長期に保有する土地、ビル、機械などの資産。
Item that has physical substance and a life in excess of one year. It is bought for use in the operation of the business and not intended for resale to customers. Examples are land，building，and machinery.

★Time Deposit
定期預金。企業が銀行に長期、短期に貯金しているお金。
Saving account at a financial institution that earns interest but is not legally subject to withdrawal on demand or transfer by check.

★Intangible Asset
無形資産。のれん、特許、知的所有権など、形のない資産。
Item lacking physical substance or representing a right granted by the government or by another company.

★Certificate of Deposit (CD)
譲渡性預金。特別なタイプの預金。特定の期間（3カ月、6カ月など）預金を引き出さないことに同意する代わりに固定利率が通常より高めに設定されている。
Special type of time deposit. A CD is an investment instrument available at financial institutions generally offering a fixed rate on return for a specified period such as three month，six month，or longer.

★Compensating Balance
補償預金。銀行が未払い貸付を相殺するのに利用できる預金。
Deposit that a bank can use to offset an unpaid loan.

★Bank Reconciliation
銀行勘定調整表。1カ月に1度銀行から送られてくる銀行取引明細書の数字と帳簿の数字が一致しないことが多々ある。これを調整する手続きを銀行勘定調整といい、銀行勘定調整表を作成して修正を加えることになる。
Term used when settling different contained in the bank statement and cash account in the books of the bank’s customer. Rarely do the ending balances agree. To reflect the reconciling items， a bank reconciliation is required.

★Outstanding Check
未決済小切手。既に小切手は振り出したが、月末の時点でまだ銀行が決済していない小切手。
One issued by the company but not yet cleared by the bank.

★Deposit in Transit
未達預金。銀行に届くのが遅すぎた為、当月末日で締めた銀行残高明細書に記入されなかった現金収入。
Cash receipts that arrived at the bank too late to be credited to the depositor’s bank statement for the current month.

★NSF Check
残高不足小切手。銀行口座の残高が不足している小切手。その小切手を預けた会社は銀行勘定調整の際に現金帳簿残高から残高不足小切手の金額を控除しなければならない。
Check not covered by sufficient bank balance. In preparing its bank reconciliation， the depositing entity must deduct the NSF check from the cash book balance.

★Overdraft
当座借越。(1)借手が融資限度を超えて借り入れている状況。(2)不十分な預金残高に対して小切手支払いの引出をしたことに起因する当座預金のマイナスの残高。
1. Situation where a borrower draws money against a previously established line of credit.
2. Negative balance in a checking account caused by payment of checks drawn against insufficient funds.

★Short-term Investment
短期投資。1年未満の期間保有することが見込まれている証券に投資された資金。例えば有価証券、商品、市場金利連動商品、オプションなどである。
Funds placed in securities that are expected to be held for one year or less. Examples include marketable securities，commodities，money market instruments，and options.

★Trade Discount
業者割引／数量値引き。大量購入の見返りに表示価格や通常価格から割引くこと。
Reduction of the list or regular price in return for the purchase of large quantities.

★Bad Debt
貸倒損失。現会計期間内に、損益計算書上に見積もられた回収不能な売掛金。
Account shown in the income statement representing estimated uncollectible credit sales for the current accounting period.

★Allowance for Bad Debts (Allowance for Doubtful Accounts)
貸倒引当金。回収できない可能性のある売掛金の為の引当金。
Accepted way to account for bad debts.

★Direct Write-off Method
直接償却法。売掛金が実際に回収不能であると判断される時、貸倒損失を賦課する方法。
Way of charging bad debt expense when an account receivable is actually deemed uncollectible.

★Beginning Inventory
期首棚卸高。会計期間の開始時における棚卸残高。
Balance at the start of the accounting period.

★Ending Inventory
期末棚卸高。会計期間の期末時における手元在庫。
Goods on hand at the end of the accounting period.

★Free On Board (F.O.B.)
本船渡し。荷主はその運送に責任を負わないことを表す語。F.O.B.の後にShipping point（発送地）やDestination（目的地）という語が入る。
Term indicating delivery will be made on board or into a carrier by the shipper without charge. The abbreviation FOB is followed by a shipping point or destination.

★Periodic System
定期棚卸法。在庫記録の目次記録を必要としないもの。原材料費と売上原価は、物理的に数えることによって決まる期末棚卸を、期首在庫と仕入額の合計から控除するまで計算することはできない。
One that does not require a day- to-day record of inventory changes. Costs of material used and cost of goods sold cannot be calculated until ending inventories，determined by physical count，are subtracted form the sum of opening inventories and purchases.

★Perpetual System
継続棚卸法。原料費、仕掛品の追加と削除および日時基準の製品売上原価を連続的に追う簿記の一種。
One keeping continual track of additions or deletions in materials，working in process，and cost of goods sold on a day-to-day basis.

★First In，First Out Method (FIFO)
先入先出法。古いものから商品が売れていくという仮定に基づいて棚卸資産を評価する方法。つまり、最初に入ってきた価格が最初に出ていく価格である。
Method of inventory valuation that assumes merchandise is sold in the order of its receipt. The first-price in is the first-price out.

★Last In，First Out Method (LIFO)
後入先出法。棚卸資産を所得した順序とは逆の順序で、棚卸資産が販売されていくと仮定する棚卸資産の評価法。売上原価は最近の原価を反映し、期末棚卸高はもっとも古い購入時点の原価を反映することになる。
Inventory method in which it is assumed that goods are sold in the reverse order of their acquisition. Thus cost of sales is based upon the most recent cost. Ending inventory is based upon the costs of earliest purchase made.

★Replacement Cost
取替原価。既存の資産に潜在的なサービスを置換える現在原価。
Current cost to replace the service potential of an existing asset.

★Unrealized Gain and Loss
未実現利益、損失。所有している資産価値の変化で、資産の売却による実現損益とは区別される。
Changing in value of an asset that is still being held. It is distinguished from a realized gain, loss on the sale of asset.

★Realized Gain and Loss
実現利益、損失。資産の売却や処分により受け取った価格とその資産の簿価との差で、実現損益は損益計算書に計上される。
Difference between the amount received from the sale or disposal of an asset and its carrying value. Realized gains and losses are shown in the income statement.

★Noninterest-bearing Notes
無利息手形。利子がつかない受取手形や支払手形。このような非現実的な場合は、手形の付加利子が要求される。
Note receivable or note payable that does not provide for interest. In this unrealistic case, imputed interest on the note required.

★Interest-bearing Notes
利息手形。利子がつく受取手形や支払手形。
Note receivable or note payable that provides for interest.

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