財務・会計英語

決算書から予算管理まで、財務・会計の場で使うビジネス英単語・表現を集めました。

• revenue

  収益、売上

  Revenue grew 12% year over year.

• profit margin

  利益率

  Our profit margin improved after cutting shipping costs.

• cash flow

  キャッシュフロー、資金繰り

  We're focused on improving cash flow this quarter.

• balance sheet

  貸借対照表

  Check the balance sheet for our current liabilities.

• income statement

  損益計算書

  The income statement shows a net loss this quarter.

• fiscal year

  会計年度

  Our fiscal year ends in March.

• accounts payable

  買掛金

  Accounts payable increased due to slower supplier payments.

• accounts receivable

  売掛金

  We need to follow up on overdue accounts receivable.

• depreciation

  減価償却

  The equipment is depreciated over five years.

• overhead

  諸経費、間接費

  We need to cut overhead to stay profitable.

• break-even point

  損益分岐点

  We'll hit the break-even point by month eight.

• gross margin

  売上総利益率

  Gross margin is healthy at 60%.

• net income

  純利益

  Net income was down slightly due to one-time costs.

• audit

  監査

  The annual audit starts next week.

• liability

  負債

  Long-term liabilities include the office lease.

• asset

  資産

  Our biggest asset right now is our customer data.

• capital expenditure (capex)

  設備投資

  Capex for the new factory was higher than planned.

• operating expense (opex)

  運営費用

  Opex has grown faster than revenue this year.

• budget forecast

  予算予測

  Can you update the budget forecast for Q4?

• variance

  予実差異

  There's a large variance between forecast and actual spend.

• write-off

  損金処理、償却

  We had to write off the unpaid invoice.

• ROI

  投資対効果(Return on Investment)

  What's the expected ROI on this marketing campaign?

• amortization

  (無形資産の)償却

  The software license is amortized over three years.

• solvency

  支払い能力

  The company's solvency is a concern for investors.

• reconcile (accounts)

  帳簿を照合・突合する

  We reconcile the accounts at the end of every month.

• ledger

  元帳

  Every transaction is recorded in the general ledger.

• invoice

  請求書

  Please send the invoice by the fifth of the month.

• credit terms

  支払い条件

  We offer 30-day credit terms to regular clients.

• working capital

  運転資本

  We need more working capital to fund the expansion.

• financial statement

  財務諸表

  The financial statements are due to auditors next Friday.

• cost of goods sold (COGS)

  売上原価

  Rising material costs pushed up our COGS.

• run rate

  現在の実績を基にした年間換算数値

  At the current run rate, we'll hit ¥500 million this year.

• burn rate

  資金消費率

  Our monthly burn rate is about ¥10 million.

• equity

  自己資本、株式持分

  Investors received equity in exchange for funding.

• dividend

  配当金

  The company paid its first dividend this year.

• tax liability

  納税義務、税負担額

  Our tax liability increased due to the new regulations.

• financial projection

  財務予測

  The financial projection assumes 15% growth next year.

• liquidity

  流動性

  The company has strong liquidity heading into the downturn.

• cost-benefit analysis

  費用対効果分析

  We ran a cost-benefit analysis before approving the project.

• underwrite

  引き受ける、保証する

  The bank agreed to underwrite the loan.

• line item

  予算・費目の項目

  Marketing is the biggest line item in our budget.

• accrual

  未払い・未収の計上

  We use accrual accounting, not cash accounting.

• fiscal quarter

  会計四半期

  Results for the fiscal quarter will be released next week.

• shareholder

  株主

  Shareholders will vote on the merger next month.

• capital gain

  キャピタルゲイン、譲渡益

  The sale of the property resulted in a capital gain.

• bottom line (finance)

  最終損益、純利益

  Cutting costs helped protect the bottom line.

• discretionary spending

  裁量的支出

  Discretionary spending was cut first when the budget tightened.