1755 【差分约束】Cashier Employment(出纳员的雇佣)

雇员流动成本计算公式详析默洛尼卫生洁具(中国)人力资源经理丁亚铭我们首先来回忆一下前文提到的雇员流动成本的两个常用公式。

说明：1.离职雇员的全年工资收入指雇员全年的税前工资和奖金或佣金。

2.企业为雇员投入的福利成本主要指企业为雇员投入的底子养老保险、住房公积金、掉业基金和医疗保险以及工伤保险和生育保险等，额度相当于离职雇员全年工资收入的50%-70%摆布。

每个城市征缴的比例或每个企业因自身的原因所列支的福利成本比例会有所不同。

3.目前相当一局部企业其实并没有将奖金或佣金收入列入福利的征缴范围，为此，计算时可按企业的实际情况操作。

4.损耗率要按照具体的岗位来确定。

按照多种资料显示，一个职位流动成本的损耗率占离职雇员全年工资收入和福利成本之和的25%--250%之间。

企业应按照职位的具体情形来确定一个比较合理的损耗率。

5.应用本公式计算企业总的流动成本，简单的方法是将企业全年的离职岗位按岗位的类别〔发卖或办公室职员〕或工资等级〔如研究开发工程师与IT部分的工程师可能在同一个工资等级〕进行归类，在应用上述公式计算比较典型的岗位或工资等级岗位后直接乘于每个岗位类别内或同一工资等级内的离职人数，最后相加得出企业总的流动成本。

否那么，要应用每个岗位的具体工资收入、损耗率等来计算出每个岗位的流动成本，最后相加得出企业总的流动成本。

6.本公式的长处是便利、简单，缺乏是计算出的流动成本会显得较为粗略，受工资和损耗率的影响较大。

接下来，我们来详细介绍一下流动成本计算的第二个公式。

公式二是依据流动成本的五个模型〔见本报在6月9日颁发的“企业利润的无形杀手--雇员流动成本〞的介绍〕及有关实际操作综合而成。

由于本公式对流动成本进行了成本分类，并在成本分类背后详列了具体的细分科目，因此，最终得出的计算成果要比公式一精确、可靠得多。

为了更好理解公式二，现对公式二中每个成本类别背后的常用成本科目进行细分并提供有关说明和参数，供人力资源工作人员包罗企业其他打点人员使用。

解题报告：Cashier Employment题目来源：PKU 1275解法或类型：Difference Constraints作者：Li HaoyuanCashier EmploymentTime Limit:1S Memory Limit:1000KDescriptionA supermarket in Tehran is open 24 hours a day every day and needs a number of cashiers to fit its need. The supermarket manager has hired you to help him, solve his problem. The problem is that the supermarket needs different number of cashiers at different times of each day (for example, a few cashiers after midnight, and many in the afternoon) to provide good service to its customers, and he wants to hire the least number of cashiers for this job.The manager has provided you with the least number of cashiers needed for every one-hour slot of the day. This data is given as R(0), R(1), ..., R(23): R(0) represents the least number of cashiers needed from midnight to 1:00 A.M., R(1) shows this number for duration of 1:00 A.M. to 2:00 A.M., and so on. Note that these numbers are the same every day. There are N qualified applicants for this job. Each applicant i works non-stop once each 24 hours in a shift of exactly 8 hours starting from a specified hour, say ti (0 <= ti <= 23), exactly from the start of the hour mentioned. That is, if the ith applicant is hired, he/she will work starting from ti o'clock sharp for 8 hours. Cashiers do not replace one another and work exactly as scheduled, and there are enough cash registers and counters for those who are hired.You are to write a program to read the R(i) 's for i=0..23 and ti 's for i=1..N that are all, non-negative integer numbers and compute the least number of cashiers needed to be employed to meet the mentioned constraints. Note that there can be more cashiers than the least number needed for a specific slot.InputThe first line of input is the number of test cases for this problem (at most 20). Each test case starts with 24 integer numbers representing the R(0), R(1), ..., R(23) in one line (R(i) can be at most 1000). Then there is N, number of applicants in another line(0 <= N <= 1000), after which come N lines each containing one ti (0 <= ti <= 23). There are no blank lines between test cases.OutputFor each test case, the output should be written in one line, which is the least number of cashiers needed.If there is no solution for the test case, you should write No Solution for that case. Sample Input11 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 152322110Sample Output1SourceTehran 2000解题思路：拿到题目，想到的最简单的算法是枚举，但是一看数据规模，这个算法立刻就被打入无底深渊。

出纳岗位职责英文描述A cashier plays a crucial role in ensuring the smooth financial transactions of a company. They are responsible for handling cash, credit, and debit card transactions while providing excellent customer service. This role requires strong attention to detail, accuracy, and the ability to work efficiently in a fast-paced environment.Responsibilities:1. Cash Handling: The primary responsibility of a cashier is to handle cash transactions accurately. They must count cash at the beginning and end of their shift to ensure the register's balance. This includes accepting cash payments, providing change, and processing refunds accurately.2. Credit/Debit Cards: Cashiers should be proficient in processing credit and debit card payments. They must familiarize themselves with the electronic payment systems used by the company and ensure the secure processing of transactions. This includes verifying card signatures, checking identification when necessary, and processing transactions using the provided technology.3. Customer Service: Cashiers are often the first point of contact for customers, so providing excellent customer service is essential. They should greet customers with a friendly and professional attitude, answer any questions or concerns, and provide assistance when needed. Cashiers should aim to create a positive shopping experience forcustomers by ensuring their satisfaction.4. Product Knowledge: Cashiers should have a good understanding of the products or services offered by the company. This enables them to provide accurate information to customers, answer their queries, and suggest additional products or services that may be of interest. Product knowledge helps in upselling and enhancing the customer's overall experience.5. Records and Reports: Cashiers are responsible for maintaining accurate records of cash transactions throughout their shift. This includes maintaining a daily log of all sales, voided transactions, and refunds. Cashiers may also be required to generate reports on a daily or weekly basis, summarizing the cash and card transactions. Attention to detail is crucial in maintaining accurate records and reports.6. Security: Cashiers are entrusted with handling cash, so they must be vigilant and ensure the security of the payments they receive. They should follow established procedures to minimize the risk of theft or fraud. Cashiers should also be aware of counterfeit currency and promptly inform the supervisor if any suspicious activities are observed.7. Cash Register Maintenance: Cashier duties also include taking care of the cash register or point-of-sale system. This includes replenishing cash in the register when necessary, ensuring all scanning and weighing equipment is working correctly, and reporting any technical issues to theappropriate department.8. Teamwork: Cashiers often work as part of a team, especially during busy periods. They should be able to collaborate with other cashiers and store staff to ensure a smooth and efficient checkout process. Being proactive and offering assistance to colleagues when needed is highly valued in this role.Requirements:- High school diploma or equivalent qualification is usually required.- Previous cashier or customer service experience is preferred.- Excellent numerical skills and ability to handle cash accurately.- Strong attention to detail and highly organized.- Good communication and interpersonal skills.- Ability to work in a fast-paced environment and handle multiple transactions simultaneously.- Familiarity with electronic payment systems and cash registers.- Basic computer skills and familiarity with relevant software.- Honest, trustworthy, and able to maintain confidentiality.A cashier's role requires a balance of technical skills in handling cash and card transactions, along with exceptional customer service skills. Cashiers contribute to creating a positive shopping experience for customers by ensuring efficient and accurate financial transactions.。

薪酬管理外文文献翻译The existence of an agency problem in a corporation due to the separation of ownership and control has been widely studied in literatures. This paper examines the effects of management compensation schemes on corporate investment decisions. This paper is significant because it helps to understand the relationship between them. This understandings allow the design of an optimal management compensation scheme to induce the manager to act towards the goals and best interests of the company. Grossman and Hart (1983) investigate the principal agency problem. Since the actions of the agent are unobservable and the first best course of actions can not be achieved, Grossman and Hart show that optimal management compensation scheme should be adopted to induce the manager to choose the second best course of actions. Besides management compensation schemes, other means to alleviate the agency problems are also explored. Fama and Jensen (1983) suggest two ways for reducing the agency problem: competitive market mechanisms and direct contractual provisions. Manne (1965) argues that a market mechanism such as the threat of a takeover provided by the market can be used for corporate control. "Ex-post settling up" by the managerial labour market can also discipline managers and induce them to pursue the interests of shareholders. Fama (1980) shows that if managerial labour markets function properly, and if the deviation of the firm's actual performancefrom stockholders' optimum is settled up in managers' compensation, then the agency cost will be fully borne by the agent (manager).The theoretical arguments of Jensen and Meckling (1976) and Haugen and Senbet (1981), and empirical evidence of Amihud andLev (1981), Walking and Long (1984), Agrawal and Mandelker (1985), andBenston (1985), among others, suggest that managers' holding of common stock and stock options have an important effect on managerial incentives. For example, Benston finds that changes in the value of managers' stock holdings are larger than their annual employment income. Agrawal and Mandelker find that executive security holdings have a role in reducing agency problems. This implies that the share holdings and stock options of the managers are likely to affect the corporate investment decisions. A typical management scheme consists of flat salary, bonus payment and stock options. However, the studies, so far, only provide links between the stock options and corporate investment decisions. There are few evidences that the compensation schemes may have impacts on thecorporate investment decisions. This paper aims to provide a theoretical framework to study the effects of management compensation schemes on the corporate investment decisions. Assuming that the compensation schemes consist of flat salary, bonus payment, and stock options, I first examine the effects of alternative compensation schemes on corporate investment decisions under all-equity financing. Secondly, I examine the issue in a setting where a firm relies on debt financing. Briefly speaking, the findings are consistent with Amihud and Lev's results.Managers who have high shareholdings and rewarded by intensive profit sharing ratio tend to underinvest.However, the underinvestment problem can be mitigated by increasing the financial leverage. The remainder of this paper is organised as follows. Section II presents the model. Section HI discusses the managerial incentives under all-equity financing. Section IV examines the managerial incentives under debt financing. Section V discusses the empirical implications and presents the conclusions of the study.I consider a three-date two-period model. At time t0, a firm is established and goes public. There are now two kinds of owners in the firm, namely, the controlling shareholder and the atomistic shareholders. The proceeds from initial public offering are invested in some risky assets which generate an intermediate earnings, I, at t,. At the beginning, the firm also decides its financial structure. A manager is also hired to operate the firm at this time. The manager is entitled to hold a fraction of the firm's common stocks and stock options, a (where0<a<l), at the beginning of the first period. At time t,, the firm receives intermediate earnings, denoted by I, from the initial asset. At the same time, a new project investment is available to the firm. For simplicity, the model assumes that the firm needs all the intermediate earnings, I, to invest in the new project. If the project is accepted at t,, it produces a stochastic earnings Y in t2, such that Y={I+X, I-X}, with Prob[Y=I+X] = p and Prob[Y=I-X] = 1-p, respectively. The probability, p, is a uniform density function with an interval rangedfrom 0 to 1. Initially, the model also assumes that the net earnings, X, is less than initial investment, I. This assumption is reasonable since most of the investment can not earn a more than 100% rate of return. Later, this assumption is relaxed to investigate the effect of the extraordinarily profitable investment on the results. For simplicity, It is also assumed that there is no time value for the money and no dividend will be paid before t2. If the project is rejected at t,, the intermediate earnings, I, will be kept in the firm and its value at t2 will be equal to I. Effects of Management Compensation Schemes on Corporate Investment Decision Overinvestment versus UnderinvestmentA risk neutral investor should invest in a new project if it generates a positiexpected payoff. If the payoff is normally or symmetrically distributed, tinvestor should invest whenever the probability of making a positive earninggreater than 0.5. The minimum level of probability for making an investment the neutral investor is known as the cut-off probability. The project will generzero expected payoff at a cut-off probability. If the investor invests only in tprojects with the cut-off probability greater than 0.5, then the investor tendsinvest in the less risky projects and this is known as the underinvestment. Ifinvestor invests the projects with a cut-off probability less than 0.5, then tinvestor tends to invest in more risky projects and this is known as thoverinvestment. In the paper, it is assumed that the atomistic shareholders risk neutral, the manager and controlling shareholder are risk averse.It has been argued that risk-reduction activities are considered as managerial perquisites in the context of the agency cost model. Managers tend to engage in these risk-reduction activities to decrease their largely undiversifiable "employment risk" (Amihud and Lev 1981). The finding in this paper is consistent with Amihud and Lev's empirical result. Managers tend to underinvest when they have higher shareholdings and larger profit sharing percentage. This result is independent of the level of debt financing. Although the paper can not predict themanager's action when he has a large profit sharing percentage and the profit cashflow has high variance (X > I), it shows that the manager with high shareholding will underinvest in the project. This is inconsistent with the best interests of the atomistic shareholders. However, the underinvestment problem can be mitigated by increasing the financial leverage.The results and findings in this paper provides several testable hypotheses forfuture research. If the managers underinvest in the projects, the company willunderperform in long run. Thus the earnings can be used as a proxy forunderinvestment, and a negative relationship between earningsandmanagement shareholdings, stock options or profit sharing ratiois expected.As theunderinvestment problem can be alleviated by increasing the financialleverage, a positiverelationship between earnings and financial leverage isexpected.在一个公司由于所有权和控制权的分离的代理问题存在的文献中得到了广泛的研究。

Setting up a business:建立一个公司：独资企业；合资企业；公司；授权经营1.Sole Proprietorship:（A sole proprietorship is a business owned and controlled byone person.）A:Simple to Establish;Free in Decision-Making;Easy to Keep Opreational and Financial Secrecy;Less Tax burden;Exclusive Use of Profits.D:Unlimited Liability;Limited Access to Capital;Limited Managerial Expertise. 2.Partnership(Those who believe that”two heads are better than one”often chooseworking in a partnership rather than running their business alone)A:Improved Access to Capital and Credit;Greater Possibility for Good Management;Definite LegalFramework;Better Prospects for Groweh.D:Unlimited Liability;Internal Conflicts;Problem of Continuity.3.Corporation:A:Limited Liability;Easy to Expand;Separated Ownership andManagement;Continuous life;D:Double Taxation;High Organizing Costs;Lack of Secrecy.4.Franchising:A:Instant customer recognition;still enjoy some independence as asole proprietor.D:Do not guarantee success;sacrifice some independence.Marketing: an overview1.The Functions of Marketing 营销的功能：Marketing Research ;Acquiring;Selling;Transportation;Storge;Finance and Credit;Risk Taking;Standardization and Grading.2;The Marketing Mix 营销组合：Product Price Promotion PlaceMarket Segmentation 市场细分：Geographic Variables;Demographic Variables; Psychographic Variables;Produce-use Variables3.Types of products产品分类：Consumer Products ; Industrial Products4.Development of New Products:Generating New Produce Ideas;Screening; Development;Testing;Commercialization5.Product Life Cycle产品的生命周期：Introduction,Growth;Maturity;Decline. Pricing Objectives 定价的目标:Prodit-Oriented Objectives;Sales-Oriented Objectives;Follow-the-Leader Objectives.Princing Strategies定价策略:Skimming Strategy;Penetration Strategy;Loss Leader Pricing Stratrgy;Odd Pricing Strategy;Price Lining Strategy.Wholesalers 批发商1.Retailers零售商:Department Stoeres;Discount Srores;Supermarkete;Hypermarkets; General Stoers;Specialty Stores;Door-to-Door Sellers;Mail-Order Houses;Vending Machines;Virtual Stores.2.The Cost and Value of Middlemen 中间商的价值Time Utility ; Place Utility ; Ownersship Utility ; Information Utility ; Form Utility 3.Modes of Transportation 运输方式：Rail;Truck;Pipeline;Water;Air.Promotion1.Advertising:Newspaper,Television,Radio,Direct,Mail,Magazines,Internet,Outdoor, Others2.Personal Selling:Prospect,Quqlify,Approach,Make Presentation,Handle Objections, Close,Follow-up.Money and Banking1.Money:portability,divisibility,stability,durability,acceptability.Printed paper纸币，metal coins硬币2.what does money do?medium of exchange，a store of value,a unit of account3.Types of Money钱的分类:M-1:currency,demand deposits,and other checkabledeposits现金，活期存款，支票存款;Time deposits定期存款。

出纳岗位职责英文回答：As a dedicated Cashier, I am responsible for a wide range of duties that ensure the smooth and efficient flow of financial transactions within the organization. My primary role is to handle cash, checks, and credit card payments, ensuring accuracy and compliance with established procedures.One of my key responsibilities is to provide exceptional customer service. I greet customers with a warm and friendly demeanor, addressing their inquiries and resolving any issues promptly and professionally. I am proficient in using various payment systems and point-of-sale (POS) devices, ensuring seamless transactions and minimizing wait times.To maintain the integrity of financial records, I meticulously record all transactions in the appropriateaccounting system. I prepare daily cash reports,reconciling cash drawers and comparing them to sales records. This attention to detail ensures the accuracy and validity of financial data.Furthermore, I am responsible for the safekeeping of cash and other valuables. I adhere to strict security protocols, including counting and verifying cash regularly, maintaining secure storage, and reporting any discrepancies or suspicious activities. I am also trained in handling currency exchange and foreign transactions, providing assistance to customers and ensuring compliance with relevant regulations.In addition to my core responsibilities, I am proactive in identifying and implementing process improvements to enhance efficiency and reduce errors. I participate in regular training and development programs to stay abreast of industry best practices and technological advancements.I am committed to maintaining a professional and ethical demeanor, upholding the organization's values and reputation.中文回答：作为一名尽职尽责的出纳，我负责一系列的工作职责，以确保组织内财务交易的顺畅和高效流动。

运作手册财务部财务部程序与制度财务制度总则 (001)资金的筹集管理 (002)固定资产管理办法 (003)无形资产、长期资产管理 (004)流动资产管理办法 (006)成本管理方法 (007)营业收入、利润及其分配办法 (008)总帐管理制度及程序 (009)应收帐款管理制度及程序 (010)应付款管理制度及程序 (011)财务计划与程序 (012)资金管理规定 (013)会计凭证及帐簿的管理 (014)营业用品的管理及核算规定 (015)帐簿设置程序 (016)原始凭证审核程序 (017)预算编制程序 (018)客户信用分析程序 (019)报表编制前准备程序 (020)会计报表编制程序 (021)财务分析要点及程序 (022)会计档案管理程序 (023)办理会计交接程序 (024)现金报销程序 (025)采购方式 (026)定货程序 (027)月结帐方式 (028)现金采购程序 (029)支票结算程序 (030)采购单的完成程序 (031)市场调查程序 (032)供应商的管理程序和制度 (033)紧急采购程序 (034)仓库的收、发及盘存程序 (035)仓库紧急领用程序 (036)收货 (037)食品及饮料存货----定价，标志与与贮藏 (038)食品及饮料存货—永续记录 (039)发货、申请领货管理 (040)标准存货 (041)食品及饮料存货—实地盘存程序 (042)食品及饮料存货—餐饮盘存的会计计期间 (043)其他存货—废品或不再使用的项目 (044)食品成本控制程序 (045)食品标准成本计算程序 (046)食品标准成本核算程序 (047)餐饮招待费用程序 (048)菜肴的产销核对程序 (049)酒水标准成本制作程序 (050)饮料成本控制程序 (051)饮料销售还原表建立程序 (052)鲜活食品价格的制订程序 (053)干货水果等验收程序 (054)鲜活食品验收单据填写程序 (055)成本控制部制度 (056)收银员管理制度与程序 (057)审计员管理制度与程序 (058)现金管理制度与程序 (059)收银员有关规定 (060)付款方式的有关规定 (061)收银印章使用的有关规定 (062)转帐支票授理程序 (063)客人离店时间的控制程序 (064)房租减免的内部控制程序 (065)夜间稽核工作程序 (066)信贷政策 (067)预算编制程序 (068)客人损坏酒店财物处理程序 (069)第三方信用卡结帐 (070)员工招待 (071)退还客人的余额 (072)现金短缺/盈余程序 (073)外流资产处理程序 (074)财务部表格培训员每周培训回顾 (075)预收款收据 (076)杂项单 (077)交款袋投入保险箱登记本 (078)调拨单 (079)收银员交款袋 (080)钥匙专用袋 (081)杂项调整单 (082)宴请申请单 (083)折扣单 (084)差旅费报销单 (085)C 目的OBJECTIVE：C 执行程序PROCEDURES：第一章总则第一条为了规定酒店的财务管理，加强财务监督，维护投资者和债权人的合法权益，根据新颁布的财务制度及《旅游、饮食服务企业财务制度》，特制定本办法。

■AAbility / 自己株式の払込剰余金Account / 勘定科目（勘定）Account Analysis /勘定科目分析Accounting / 会計Accounting Period / 会計期間Accounting Principles / 会計原則Accounting System /会計システムAccounts Payable / 買掛金Accounts Receivable / 売掛金Accumulated Depreciation / 減価償却累計額Accelerated Depreciation Method / 加速度的償却法Accumulated Depreciation / 減価償却累計額Accounts Payable Ledger / 買掛金元帳Accrual Basis / 発生主義Accrued Expenses / 未払費用Accrued Revenues / 未収収益Accounting Principles / 会計基準Accrual Basis Accounting / 発生主義会計Accelerated / 加速度的Activity / 活動量Accumulate / 累積するAccounting Entities / 会計実体Accrued Pension Cost / 未払年金費用Accrued Pension Expense / 未払年金費用Accrued / Prepaid Pension Cost / 未払／前払年金費用Accumulated Depreciation / 減価償却累計額Accumulation Benefit Obligation / 累積給付債務Actual Return / 実際の運用益Actual Return on Plan Assets / 年金資産の実際運用益Actuarial Present Value / 年金数理計算による現在価値Actuary / 年金数理士Acquisition / 取得Acquisition Date / 取得日Accountings Changes / 会計上の変更Adjusted Trial Balance / 修正後残高試算表Adjusting Entry / 決算整理仕訳Adjustment / 決算整理Advertising Expense / 広告宣伝費Add / 加算Additions / 受入Administrative Expenses / 一般管理費Additional Paid-in Capital / 資本剰余金Additional Minimum Liability / 追加最小負債Adjusted Trial Balance / 決算整理後試算表Adjustment, Amendment / 修正Additional Paid-in Capital – Common Stock / 普通株式の払込剰余金Adjusted Retroactively / 遡及的修正Additional Paid-in Capital-shock Options Outstanding / 払込剰余金–未行使株式購入選択権Affiliated Group / 関連会社グループAging / 年齢調べAllowance for Uncollectible Accounts / 貸倒引当金Allocation / 配分American Institute of Certified Public Accountants / 米国公認会計士協会Amortization Expense / 償却費Amortization / 償却Amortization of Prior Service Cost / 過去勤務原価の償却Amortize / 償却するAmortized Cost / 償却後のコストAnnual Report / 年次報告書Annual / 年間のAnnuity Due (Annuity in Advance) / 期首（先払い）年金Annual Payments / 毎月の支払額Appropriated Retained Earnings / 優先株式の払込剰余金Appropriated Retained Earnings / 処分済利益剰余金Arm’s Length Transaction / 公正な取引Assets / 資産Asset Gain Deferred / 資産運用益の繰延At Contract Completion / 工事完成時点Audit / 監査Average unit cost / 総平均単価Average Cost / 平均単価Average Method / 平均法Average Rate of Return on Plan Assets / 年金資産の運用益の平均利率Average Remaining Service period / 平均残存勤務期間Available-for-Sale Securities / その他の（売却可能な）有価証券Average Market Price / 平均市場価格■BBalance Sheet / 貸借対照表Bankruptcy / 倒産Bad Debt Expense / 貸倒損失（貸倒引当金繰入額）Bank Reconciliation Schedule / 銀行勘定調整表Bank Statement / 銀行残高証明書Bankruptcy / 破産Basic Earnings Per Share / 基本的一株当たり利益Base-Year Cost / 基準年度ベースの価格による原価Bargain Purchase Option / 割安価格でのリース資産購入選択権Beginning Inventory / 期首棚卸資産Beginning of Year / 期首Beginning Balance / 期首残高Benefits / 給付金の支払いBeginning Balance of Retained Earnings Originally Reported / 修正前の期首残高Beneficiary / 保険金受取人Billings / 請求Billings on Long-Term Contracts / 長期請求契約の請求Bookkeeping / 簿記Buy, Purchase / 購入Bonds Payable / 社債Bond Discount / 社債のディスカウント（社債発行差金）Bond Premium / 社債のプレミアム（社債発行差金）Bond Investment / 投資社債Bonds / 社債Book Value / 簿価Break-Even Point / 損益分岐点Budget / 予算Buy, Purchase / 購入Buy, Purchase / 購入Business Combinations / 企業結合■CCarry Back / 繰戻Carry Forward / 繰延Cash / 現金Cash Ledger / 現金元帳Cash Payment / 支払Cash Receipt / 入金Cash Basis / 現金主義Cash Basis Accounting / 現金主義会計Capital Budget / 資本予算Capital Expenditures / 資本的支出Capital Stock / 資本金Capitalize / 資産計上Carrying Amount, Book Value / 簿価Cash Budget / 資金予算Cash Dividend / 現金配当Cash Equivalents / 現金等価物Cash Inflows / 資金の流入Cash Outflows / 資金の流出Carrying Value, Book Value / 簿価Capital Lease / キャピタルリースCash Dividends / 現金配当Capital Structure / 資本構成Cash Collection / 現金の回収Ceiling / 上限Chart of Accounts / 勘定科目表Changes in Accounting Estimates / 会計上の見積もりの変更Change in Reporting Entity / 報告主体の変更Changes in Accounting Principle / 会計処理の変更Claims / 請求権Closing / 締切Common Stock / 資本金Company / 会社Compensation / 報酬Composed Interest / 複利Consistency / 継続性Contra account / 相殺勘定Contribution Margin / 貢献利益Controller / コントローラーConversion Costs / 加工費Convertible Bonds / 転換社債Cost Accounting / 原価計算Cost Allocation / 原価配賦Cost of Goods Sold / 売上原価Cost / 取得原価Cost Center / コストセンターCost of Capital / 資本コストCost of Goods Available for Sale / 販売可能商品の原価Cost of Goods Sold / 売上原価Conservatism / 保守主義Cost, Acquisition Cost / 取得原価Cost-Volume-Profit / CVP分析Copyright / 著作権Compensated Absences / 有給休暇Compensation / 補償・報酬Contingencies / 偶発事象Contingent Liabilities / 偶発債務Compounding Feature, Compound Interest / 複利Contract Rate / 契約利率Contributions / 資金の払込みCollection / 回収Contingent Rentals / 偶発賃貸料Contract / 契約Collectibility / 回収の可能性Common Stockholder / 普通株式Compensation Expense / 報酬費Contra Stockholders’ Equity Items / 株主持分のマイナス勘定Contributed Capital / 拠出資本Conversation / 転換Convertible Preferred Stock / 転換優先株Cost Method / 原価法Commercial Paper / コマーシャルペーパーContra Account / マイナス勘定Convertible Bonds / 転換社債Consideration / 対価Consolidations / 連結Cost of Registering and Issuing Equity Securities / 株式の登録および発行にかかる費用Cost of the Investment / 投資額Consolidated Financial Statements / 連結財務諸表Consolidated Balance Sheet / 連結貸借対照表Comparative Financial Statements / 比較財務諸表Common Shares Outstanding / 発行済普通株式数Converted / 転換されたCompleted-Contract Method / 工事完成基準Consigned Goods / 委託販売Consignee / 受託者Consignment / 委託販売Consignment Sales Revenue / 委託販売収益Consignor / 委託者Construction Revenue / 建設収益Construction in Expenses / 建設費用Contract Price / 契約価額Costs to Date / 累計原価Construction in Progress / 建設仮勘定Credit / 貸方Credit Balance / 貸方残Current Assets / 流動資産Current Liabilities / 流動負債Current Year / 当年度Current Year Cost / 期末ベースの価格による原価Cumulavive / 累積的Cumulative Effect of a Change in Accounting Principle / 会計処理の変更による累積的影響額Customer / 顧客・得意先Cumulative Unrecognized Net Loss or Gain / 累積未計上損失額または利益額Current Assets / 流動資産Current Cost / 現在原価Current Liabilities / 流動負債Current Period / 当期Current Tax Liability / 当期税負債Cumulative Preferred Stock / 累積優先株Current Portion / 当期分Cumulative Effect of a Change in Accounting Principle / 会計処理の変更による累積的影響額Current Activity / 当期の活動量■DDate / 日付Damages / 損害賠償Debit / 借方Decrease / 減少Decision Making / 意思決定Depreciation / 減価償却Debit Balance / 借方残Denominator / 分母Depletion / 減耗償却Deposit / 預入Deposits in transit / 未達預金Depreciation Expense / 減価償却費Delivery / 引き渡すDepreciation Method / 減価償却の方法Deferred Pension Cost / 繰延年金費用Defined Benefit Pension Plan / 給付金建年金費用Deficiency / 欠陥Dealer / 卸業者Defer / 繰延べDeferred Taxes / 税効果会計Deferred Tax Liability / 繰延税負債Deduct / 控除するDeductions / 所得控除Deferred / 繰延べるDeferred Compensation Expense / 繰延報酬費Debt Securities / 債券Delivering / 発送Deferred Portion / 繰延分Denominator / 分母Deferred Installment Gross Profit / 繰延割賦売上利益Determinable / 分かっている・決定可能であるDeferred Tax Asset / 繰延税資産Differences / 差異Direct Costs / 直接費Direct-Labor Costs / 直接労務費Direct-Material Costs / 直接材料費Direct Financing Lease / 直接金融型リースDisbursement / 支払Disclosure / 開示Discount Rate / 割引率Discontinued Operations / 非継続事業項目Disposal Date / 処分日Discount / ディスカウントDiscount Issue / ディスカウント発行（割引発行）Dividends / 配当金Dividend Income / 配当利益Dividends Payable / 未払配当金Direct Approach / 直接法Direct Control / 直接支配Direct Cost / 直接費Differential / 差額Diluted Basis Earnings Per Share / 希薄化後一株あたり利益Dilutive / 希薄性のあるDiscontinued Operations / 非継続事業項目Discount on Note Payable / 借入金のディスカウントDiscount on Note Receivable / 貸付金のディスカウントDouble-Entry Bookkeeping / 複式簿記Double-Declining Balance / 二倍定率法Dollar Value LIFO / ドル価値後入先出法Double Declining Balance Method / 二倍定率法Due / 満期During Construction / 工事の間■EEarning Per Share / 一株当たりの利益Economic Value Added / 経済的付加価値Effective Interest Method / 実効利息法Effective Rate / 実効利子率Efficiency Variance / 能率差異Eliminating Entry / 消去仕訳Employees / 従業員Employee / 従業員Employer / 雇用主Ending Balance / 期末残高Ending Inventory / 期末棚卸資産End of Year / 期末Entity / 実体Equipment / 設備Equity / 株式Equity financing / 株式発行による資本調達Equity Method / 持分法Equivalent / 等しいEquivalent Units / 換算量Error Correction / 過年度損益項目Estate Tax / 相続税Estimated Gain / 見積利益Estimated Tax Payments / 予定納税Estimated Loss / 見積損失Estimate / 見積るEstimated Warranty Expense / 製品保証費Estimated Cost to Complete / 工事完成までの見積原価Estimated Profit / 見積利益Expected Return / 予想運用益Excess / 超過分Exclusions / 非課税Executory Cost / 履行費用Exercise Date / 行使する日Expected Cost / 予定原価Expected Useful Life 予想耐用年数Expenditures / 支出Expenses / 費用Extraordinary Items / 特別損益項目Exercise / 行使Exercise Price / 権利行使価格Expected Profit / 予想利益■FFace Value / 額面Fair Value of Plan Assets / 年金資産の公正価値Fair Market Value of Leased Assets / リース資産の公正市場価格Fair Market Value / 公正市場価格Face Value of Bonds / 社債の額面Fair Value / 時価Face Value, Par / 額面Face Value, Face Amount / 額面Favorable Expense Variance / 有利費用差異Free Rent / 賃貸料無料Financial Accounting /財務会計Financial Budget / 財務予算Financial Institutions / 金融機関Financial statements / 財務諸表Financial Position / 財政状態Financing Activities / 財務活動Finished goods / 完成品First-in, First-out : FIFO / 先入先出法Fiscal year / 会計年度Fixed Assets / 固定資産Fixed Cost / 固定費Flexible Budget / 変動予算Floor / 下限Foreign Currency Transactions / 外貨建取引Foreign Currency Transaction Gain / 為替差益Foreign Currency Transaction Loss / 為替差損For a Given Accounting Period / 一会計年度Foreign Currency Losses / 為替差損Foreign Tax Credit / 外国税額控除Freight-in / 仕入運賃Freight-out / 販売運賃Freight / 運賃Future Value / 将来価値Future Value of an Amount / 現在の一定額の将来価値Future Value oh an Ordinary Annuity / 期末年金の将来価値Future Deductible / 将来控除Future Taxable / 将来課税■GGain / 利益Gain and Loss from Sale of Equipment / 設備の売却損益Gain or Loss / 利益または損失Gain on Equity Securities / 持分有価証券益Gain on sale of plant / 固定資産売却益Generally Accepted Accounting Principles (GAAP) / 一般に公正妥当と認められた会計原則General Ledger / 総勘定元帳Gift Tax / 贈与税Goods / 商品Goods Available for Sale / 販売可能な商品原価Goodwill / 営業権Gross Income / 総所得Gross Margin / 売上総利益Gross Profit / 総利益法Gross Profit Percentage / 総利益率Gross Sales / 総売上高Grant Date / 付与日Gross Profit realized on Installment / 割賦実現売上利益Guarantee / 保証するGuaranteed Residual Value / 保証残高価値■HHeld-to-Maturity Securities / 償還まで保有する債券Highly Liquid / 流動性が高いHistrical cost / 取得原価■I“If Converted”Method / 転換仮定方式Improvement / 改良Implicit Interest Rate / リース契約利子率Imprest system / 定額前渡システムIncentives / インセンティブIncome manipulation / 利益操作Income Statement / 損益計算書Income summary account / 損益勘定Income Tax / 所得税Increase / 増加Indirect costs / 間接費Indirect Manufacturing Costs / 製造間接費Insurance Expense / 支払保険料Intangible assets / 無形資産Interest / 利息Interest Expense / 支払利息Interest Revenue / 受取利息Interim Financial Statements / 中間財務諸表Invest Money / 投資Inventory / 棚卸資産Inventory Turnover / 在庫回転率Investment Center / 投資センターInvestments / 投資Invoice / 請求書Inventory Cost / 棚卸資産の取得原価Inventory Valuation Methods / 棚卸資産の評価方法Intangible Asset / 無形固定資産Income Taxes Payable / 未払法人税Income Tax / 法人税Income before Income Taxes / 税引前当期純利益Interest Payable / 未払利息Interest Receivable / 未収利息Income from Continuing Operations / 継続事業利益Intangible Assets / 無形固定資産Inventoriable Costs / 棚卸原価Infrequent in Occurrence / 発生の頻度が低いInsurance/ 保険Inventory Valuation / 棚卸資産の評価方法Interest Payment Date / 利払日Investor / 投資家Initiation / 開始Interest on Projected Benefit Obligation / 予測給付債務の利息Inception / 開始Interest Rate / 利子率Interest Income / 利息収入Income from Investment / 投資利益Intent / 意志Investment Cost / 投資コストInvesting Activities / 投資活動Indirect Control / 間接支配Investment / 投資Intercompany / 連結会社間Intercompany Transactions / 連結会社間取引Investment in Stock 株式投資Income from Continuing Operations / 継続事業利益Income Tax Rate / 法人税率Installment Accounts Receivable / 割賦売掛金Installment Cost of Goods Sold / 割賦売上原価Installment Sales / 割賦販売Installation / 取り付け費Incremental Borrowing Rate / 限界借入利子率Issue Date / 発行日Issue Price / 発行価額Issuer / 発行者Issue, Issuance / 発行Issuing Stock / 株式の発行■JJob-order Costing / 個別原価計算Joint Costs / 結合原価Joint Products / 連産品Journal / 仕訳帳Journal Entry / 仕訳Just-in-time Production System / ジャストインタイム生産システム■KKey Performance Indicators / 重要業績指標■LLabor Time Tickets / 作業時間票Land / 土地Last-in, First-out : LIFO / 後入先出法Layers / 増加額Lawsuit,Litigation / 訴訟Ledger / 元帳Lend Money / 融資Less / 減算Lease / リースLease Bonus / リースボーナスLease Obligation / リース負債Lease Term / リース期間Lease Asset / リース資産Leasehold Improvements / リース物件改良費Lessee / 賃借人Lessor / 賃貸人Lease Receivable / 未収賃貸料Leased Equipment / 貸出し設備Liabilities / 負債Liability from Litigation / 訴訟による負債Liability / 負債Life Insurance Premium Income / 支払生命保険料Liability for Compensated Absence / 有給休暇引当金Loan / 貸付金Local Currency / 現地通貨Long-Term Construction Contracts / 長期請負工事Long-Term Investments / 長期投資Long-Term liabilities / 固定負債Loss on abandonment of equipment / 備品廃棄損Loss on Disposal of Discontinued Division / 非継続事業の処分で生じた損失Loss/Gain on Foreign Currency Exchange / 為替差損益Loss on sale of plant / 固定資産売却損Loss from Early Extinguishment of Bond / 社債の早期償還の損失Loss on Disposal / 処分による損失Loss Contingency / 偶発損失Loss from Litigation / 訴訟による損失Loss / 損失Loss on Equity Securities / 持分有価証券損Loss/Gain on Sale of Fixed Assets / 固定資産売却損益Loss from Operations of Discontinued Division / 非継続事業の営業から生じた損失Lower of Cost or Market / 低価法■MMachine / 機械Management / 経営Managerial Accounting / 管理会計Manufacturer / 製造業Margin of Safety / 安全余裕率Marginal Cost / 限界利益Market Value / 時価Market Rate / 市場利子率Market-Related Value / 市場関連価格Markdowns / 値下Markups / 値上Matching principle / 対応の原則Maturity Date / 満期Maturity Value / 満期額Manufacturer / 製造会社Market Price, Market Value / 市場価格Maturity / 満期Merchandise / 商品Method / 方法Measurement Date / 測定日Medical Expense / 医療費Merger / 吸収合併Minimum Lease Payments / 最低リース支払額Minority Interest / 少数株式持分Moving-Average / 移動平均法Moving Expense / 転勤費用Multiple-Step Income statement / 区分損益計算書Municipal Bond Interest Income / 地方債利息収入■NNet balance / 正味残高Net Book Value / 簿価Net Income / 当期純利益Net Loss / 当期純損失Net of Tax / 税引後Net-present-value Method / 正味現在価値法Net Realizable Value / 正味実現可能価額Net sales / 純売上高Net Unrealized Gain and Loss / 未実現利益（損失）Net Cash Flows / 純資金収支額Noncurrent Liabilities / 固定負債Normal Profit / 正常利益Nonphysical / 形のないNo Important Uncertainties / 重要な不確実性がないNonrefundable / 払戻しにならないNormal Selling Price / 通常の売値Noncurrent Assets / 固定資産Nonconvertible / 転換不可能Noncash Transaction / 現金以外の取引Noninterest-Bearing 無利息No par value / 無額面Notes / 借入・貸付の証明書Notes Payable / 借入金Notes Receivable / 貸付金Not sufficient funds checks / 不渡り小切手Number of Units / 個数Numerator / 分子■OObligation / 債務Officer / 会社の役員Officer’s Salaries / 役員報酬On Account / 掛取引One Year Rule / 一年基準On Credit / 信用取引Organizational Expenditure / 創立費Operating Results / 経営成績Opening inventory / 期首在庫Operating Cycle Rule / 正常営業循環基準Operating Expenses / 営業費用Operating Income / 営業利益Operating Lease / オペレーティングリースOperating Results / 経営成績Operating cycle / 営業サイクルOption Price / 購入選択権の価格Option Shares / 購入選択権の株数Operation Activities / 営業活動Opportunity Cost / 機会原価Organization costs / 創立費Original Issuance / 株式の発行時Other Expenses / 営業外費用Other Revenues / 営業外収益Outstanding checks / 未決済小切手Outstanding deposits / 未達預金Outstanding Stock / 流通している株式Outstanding / 流通、発行済Overstated / 過大計上Owners / 所有者■PPaid / 支払ったPar / 額面Parent company / 親会社Par Issue / 額面発行Participating Preferred Stock / 参加優先株Par Value, Face Value / 額面Par Value Method / 額面法Patent / 特許権Pension / 年金Pension Cost / 年金原価Pension Expense / 年金費用Pension Fund / 年金基金Pension Plan / 年金制度Percentage-of-Completion / 工事進行基準Percent of completion / 完成度合Period / 期間Periodic inventory system / 棚卸計算法Perpetual inventory system / 継続記録法Permanent Differences / 永久的差異Petty cash / 小口現金Phase-out Period / 段階的除去期間Physical inventory count / 実地棚卸Plan Assets, Pension Assets / 年金資産Plug / 差額Point-in-time / 一定時点Pooling Accounting Method, Pooling of Interests / 持分プーリング法Portion of Gain Recognized / 一部利益を認識するPosting / 転記Preferential Rights / 優先的な権利Preferred Dividends / 優先株式配当金Preferred Stock / 優先株式Preferred Stockholder / 優先株主Premium / 社債発行差額Premium Issue / 割増発行Prepaid Expenses / 前払費用Prepaid Rent / 前払賃貸料Present Value / 現在価値Present Value of a Future Amount / 将来の一定額の現在価値Present Value of an Annuity Due / 期首年金の現在価値Present Value of an Ordinary Annuity / 期末年金の現在価値Pretax Financial (Book) Income / 税引前利益Principal / 元本Prior Service Cost / 過去勤務原価Probable / 発生の可能性が高いProceeds / 現金受取額Process Costing / 総合原価計算Producing / 生産Product Costs / 製品コストProductive Output / 生産高比例法Product Warranty / 製品保証Profit / 利益Profit Center / 利益センターProfit Plan / 利益計画Profit Recognition / 利益認識Profit Recognized in Previous Periods / 前期までに認識した利益Pro Forma Amounts / 仮の金額Projected Benefit Obligation / 予測給付債務Property / 資産Property, Plant, and Equipment / 有形固定資産Prospectively / 将来的にPromissory notes / 約束手形Purchase Accounting Method / パーチェス法Purchase allowances / 仕入値引Purchase discounts / 仕入割引Purchase Ledger / 仕入元帳Purchase Price / 購入代価Purchase returns / 仕入戻しPurchases / 仕入■QQuarterly Statements / 四半期報告書Quantity Variance / 数量差異■RRange / 範囲Ratio / 比率Raw materials / 材料Real Property Tax / 固定資産税Realization / 実現Realization Principle / 実現主義Realized Loss / 実現損失Realized Profit / 実現利益Reasonably Estimable / 合理的に見積れるReasonably Possible / 可能性があるReceived / 受け取ったRecognition of Sales / 売上の認識Recognize / 認識するRecord / 記入するRefundable / 払戻しになるRemaining Lease Term / 残余リース期間Remote / 可能性がほとんどないRent / 家賃Rent Expense / 支払家賃Rent Payable / 未払家賃Rent Receivable / 未収家賃Rent Revenue / 受取家賃Replacement Cost / 再調達原価Repurchase / 買戻しResidual Value / 残存価値Resold / 再売却Resources 資源Responsibility Center / 責任センターRestate / 修正Results of Operations / 経営成績Retained Earnings / 利益剰余金Retail inventory method / 売価還元法Return on Investment / 投下資本利益率Retroactive Effect / 遡及的影響Revenue Expenditures / 収益的支出Revenues / 収益Reversing entries / 反対仕訳Royalties / ロイヤリティ■SSalaries Expense / 給料Salaries Payable / 未払給料Sales / 売上Sales allowances / 売上値引Sales Budget / 売上予算Sales Commission / 販売手数料Sales discount / 売上割引Sales Forecast / 売上予測Sale-Leaseback / セールリースバックSales Ledger / 売上元帳Sales returns / 売上戻りSales Transaction / 商品売買Sales-Type-Lease / 販売型リースSalvage Value / 残存価額Scrap value / 残存価額Security / 有価証券Security Deposits / 保証金Self-correcting errors / 自動修正される誤謬Sell at par / 額面発行Seller-Lessee / 売主-賃借人Selling Cost / 販売に要するコストSelling Expenses / 販売費Selling Price / 販売価額Serial Bonds / 連続償還社債Service Cost / 勤務原価Service life / 耐用年数Service Period / サービス期間Service Revenue / サービス収益Settle / 解決するSettlement Date / 決済日Settlement Rate / 決済利率Short-Term / 短期Sick Pay / 病気中の賃金の支払いSignificant Influence / 重要な影響力Single interest / 単利Single-Step Income Statement / 無区分式損益計算書Solely for Cash / 現金取引Sold / 販売したSolvency / 支払能力Special Accounts / 特殊勘定Specific Identification / 個別法Spot Rate / 当日為替レートStandard Cost / 標準原価Stated Rate / 表面利率Statement of Cash Flows / キャッシュフロー計算書Statement of Retained Earnings / 利益剰余金計算書Step-down Method / 階梯式配賦法Stock / 株式Stock Dividends / 株式配当Stock Options / 株式購入選択権Stock Splits / 株式分割Stockholder / 株主Stockholders’ Equity / 資本Straight-Line / 定額法Straight-Line Method / 定額法Subsidiary Company / 子会社Subsidiary Ledger / 補助元帳Sum-of-the-Years’ Digits / 級数法Sunk Cost / 埋没原価■TT-account T-account / Ｔ勘定Tangible Assets / 有形固定資産Tax / 税金Taxable Income / 課税所得Tax Computation / 税額計算Tax Credits / 税額控除Tax Expense Current / 当期法人税Tax Expense Deferred / 繰延法人税Tax Rate / 税率Temporary Differences / 一時的差異Term Bonds / 一括償還社債Testing / 試用運転費Third Party / 第三者Time Value of Money / 貨幣の時間価値Time Value of Money Tables / 貨幣の時間価値表Title / 所有権Total / 合計Total Assets / 資産合計Total Costs / 総原価Total Current Assets / 流動資産合計Total Current Liabilities / 流動負債合計Total Expect Costs, Total Estimated Costs / 見積総原価Total Expenses / 費用合計Total Liabilities / 総負債額Total Liabilities and Stockholders’ Equity / 負債及び資本合計Total Revenues / 収益合計Total Stockholders’ Equity / 資本合計To the Extent Possible / 可能な限りTrade discount / 業者割引Trademark / 商標権Trading Securities / 短期的な売買を想定する有価証券Transaction / 取引Transfer / 移転Transfer of the Title / 所有権の移転Transportation Fringes / 通勤手当Transportation in / 引取運賃Treasury Bills / 米国財務省短期証券Treasury Stock / 自己株式“Treasury Stock”Method / 自己株式方式Trial Balance / 試算表■UUnadjusted Trial Balance / 修正前残高試算表Unappropriated Retained Earnings / 未処分利益剰余金Uncollectible accounts / 回収不能債権Unearned Interest / 未経過利息Unearned Profit, Deferred Gain, Unearned Gain / 前受利益Unearned Rent / 前受家賃Unearned Rent Revenue / 前受家賃Unearned Revenues / 前受収益Unemployment Compensation / 失業保険Unfavorable Expense Variance / 不利費用差異Unguaranteed Residual Value / 無保証残存価値Unit Cost / 単価Unrealized Loss on Equity Securities / 持分有価証券未実現損Unrealized Profit / 未実現利益Unusual in Nature / 性質が異常Unusual or Infrequent Items / 性質が異常または発生の頻度が低い項目Usage methods / 生産高比例法Useful Life / 耐用年数■VValuation / 評価Valuation Account / 評価勘定Valuation Method / 評価方法Variable Budget / 変動予算Variable Cost / 変動費Variables / 変数Variances / 差異Voucher / 証憑■WWarehousing / 倉庫代Warrant / 新株引受権、ワラントWarranty Liability / 製品保証引当金Weighted Average / 加重平均Weighted-Average / 総平均法Withdrawals / 引出Work-in-process / 仕掛品Work Sheet / 精算表Write Off / 償却するｂあ行IFRS・英文会計税務用語●IASC財団IASC Foundation●IRSThe Internal Revenue Service●預け金deposits paid●圧縮記帳deferred tax reserves / reduction entry●圧縮記帳積立金reserve for reduction entry●アドプションadoption●アメリカ合衆国内国歳入庁IRSThe Internal Revenue Service ●売上割戻引当金provision for sales rebates●一時所得occasional income●移動平均法moving-average method●医療費控除medical deduction●印鑑登録証明書certificate of registered seal●印紙税stamp tax●青色申告の承認申請書application for filling form tax returns ●イファースIFRSs●受取手形notes receivable●受取配当金dividends income●受取利息interest income●売上計上モレunderstatement of sales margin, currently taxable●売上計上モレ認容understatement of sales margin, currently taxable in the previous year, currently deductible●売上原価cost of sales●売上債権の増減額decrease (increase) in notes and accounts receivable-trade●売掛金accounts receivable-trade●営業活動によるキャッシュ・フローnet cash provided by (used in) operating activities●営業債権trade receivables●営業債務trade payables●親会社a parent company●親会社株式stocks of parent companyか行IFRS・英文会計税務用語●買掛金accounts payable-trade●会員権membership●開業費business commencement expenses●外形標準課税size-based taxation●会計上の見積もりaccounting estimates●会計方針accounting policies●外国為替レート変動の影響The Effects of Changes in Foreign Exchange Rates●外国税額控除foreign tax credit●解釈指針interpretation●解釈指針委員会SIC : Standing Interpretations Committee●開発費償却amortization of development expenses●加算to add to taxable income●貸倒引当金allowance for doubtful accounts●貸倒引当金繰入超過額excess allowance for doubtful accounts●貸倒引当金戻入額reversal of allowance for doubtful accounts●貸倒損失bad debt loss●カスタマー・ロイヤルティ・プログラムCustomer Loyalty Programmers●課税所得taxable income●課税取引taxable transactions●合併差益merger gain●合併法人the surviving company●可能性が高いprobable●株券share certificates●株式会社kabushikigaisha (joint-stock corporation)●株式交付費stock issuance cost●株式報酬Share-based Payment●株主資本shareholders' equity●株主名簿register of shareholders●借入費用Borrowing Costs●仮受消費税等suspense receipt of consumption taxes●仮払金suspense payments●仮払経理tentative payment based on estimated amount●為替換算調整勘定foreign currency translation adjustment●簡易課税制度simplified tax system●関係会社売掛金accounts receivable from subsidiaries and affiliates-trade●関係会社株式stocks of subsidiaries and affiliates●関係会社短期借入金short-term loans payable to subsidiaries and affiliates●関係会社長期借入金long-term loans payable to subsidiaries and affiliates●関連会社affiliated companies●関連会社に対する投資Investments in Associates●関連当事者についての開示Related Party Disclosures●機械及び装置machinery and equipment●企業会計基準委員会ASBJ（Accounting Standards Board of Japan）●企業結合Business Combinations●基準諮問会議The Standards Advisory Council●規則主義rules-based●基礎控除basis deduction●寄附金控除contribution deduction●キャッシュ・フロー計算書statement of cash flows●給与支払事務所等の開始等届出書tax report for commencement of payroll●給与所得employment income●給与所得控除employment income deduction●教育訓練費の税額控除tax credit for staff training expenses●共同支配企業Jointly Controlled Entities●共同支配投資企業による非貨幣性資産の拠出Non-Monetary Contributions by Ventures ●銀行勘定調整表bank reconciliation●均等割equalization tax●勤労学生控除working student deduction●金融資産financial assets●金融商品financial instruments●金融商品に関する開示の改善Improving Disclosures about Financial Instruments●金融負債financial liabilities●偶発資産contingent assets●偶発債務contingent liabilities●組込デリバティブEmbedded Derivatives●組込デリバティブの再査定Reassessment of Embedded Derivatives●区（市町村）民税ward (municipal) tax●区（市町村）民税ward (municipal) inhabitant tax●繰延税金資産deferred income tax assets●繰延税金資産deferred income tax liabilities●繰延資産deferred assets●繰延ヘッジ損益deferred gains or losses on hedges●継続関与continuing involvement●継続企業going concern●契約にリースが含まれているか否かの判断Determining whether an Arrangement contains a Lease●原価差異cost variance●減価償却資産の償却方法の届出書application for depreciation method of depreciable fixed assets●減価償却累計額accumulated depreciation●現金及び現金同等物cash and cash equivalents●現金主義cash basis●現在価値present value●現在原価current cost / replacement cost●健康保険health insurance●健康保険・厚生年金保険の新規適用届report of the new application for health insurance / welfare pension insurance●健康保険・厚生年金保険の被保険者資格取得届report of insured person for health insurance / welfare pension●現在の債務present obligation●原材料raw materials●源泉所得税の納期の特例の承認に関する申請書application for payment of withholding income tax on a semiannual●源泉所得税の納付書payment slip for withholding income tax●源泉徴収義務obligation to withholding income tax●源泉徴収義務者an employer who is obliged to withholding income tax●源泉徴収対象to be subject to withholding income tax●原則主義principles-based●減損impairment●現物出資contribution in kind●交際費損金不算入額entertainment expenses, not deductible (excess entertainment expenses) ●工事契約Construction Contracts●厚生年金保険料welfare insurance premium●構築物structures●公的年金控除額deduction for government pensions●後発事象Events After the Reporting Period●鉱物資源の探査及び評価Exploration for and Evaluation of Mineral Resources●顧客からの資産の移転Transfers of Assets from Customers●国外源泉所得foreign source income●国際会計基準委員会（IASC）財団The International Accounting Standards Committee Foundation●国際会計基準審議会IASB : International Accounting Standards Board●国際財務報告解釈指針委員会IFRIC : International Financial Reporting Standards●国際財務報告基準IFRSs : International Financial Reporting Interpretations Committee●国際財務報告基準の初度適用First-time Adoption of International Financial Reporting Standards●国内源泉所得domestic source income●固定資産除却損loss on retirement of noncurrent assets●固定資産税fixed assets tax●固定資産廃棄損loss on abandonment of noncurrent assets●固定資産売却損loss on sales and retirement of noncurrent assets●固定負債noncurrent liabilities●個別法specific identification method●雇用保険料employee insurance premium●コンバージェンスconvergenceさ行IFRS・英文会計税務用語●財産目録Breakdown of assets and liabilities●財政状態計算書statement of financial position●最終仕入原価法most recent purchase method●財務諸表の作成及び表示に関する概念フレームワーク。

acca专有名词约束性固定成本
约束性固定成本的含义：约束性固定成本的含义是指管理当局的短期（经营）决策行动不能改变其具体数额的固定成本。

例如：保险费、房屋租金、设备折旧管理人员的基本工资等。

约束性固定成本（Committed Fixed Cost）又称拘束性固定成本，是指不受企业管理当局短期决策行为影响的那部分固定成本。

如厂房及机器设备按直线法计提的折旧费、房屋及设备租金、不动产税、财产保险费、照明费、行政管理人员的薪金等，均属于约束性固定成本。

固定成本还可根据其支出数是否受企业管理层短期决策行为的
影响，进一步区分为约束性固定成本和酌量性固定成本两类。

约束性固定成本反映的是形成和维持企业最起码生产经营能力的成本，也是企业经营业务必须负担的最低成本，因此又称经营能力成本。

由于企业的经营能力一旦形成，在短期内就不应轻易削减，可能影响企业长远目标的实现，降低盈利能力，因此这类成本具有很大的约束性。

除非要改变企业的经营方向，否则，不能试图在实务中采取降低这部分成本总额的措施，只能从合理充分地利用其创造的生产经营能力的角度着手，提高产品的产量，相对降低其单位成本。