概要
wsl(wsl2じゃない)でledgerやってみた。
辞書作ってみた。
ledger辞書
| 英語 | 意味 |
|---|---|
| （Office) Supplies | （事務用）消耗品、事務用品等 |
| (un)employment insurance | 雇用保険 |
| absence with leave (AWL) | 有給休暇 |
| acceptance payable | 支払手形 |
| acceptance receivable | 受取手形 |
| account balance | 勘定残高 |
| account receivable-others | 未収金 |
| account receivable-trade | 売掛金 |
| account settlement | 決算 |
| account title | 勘定科目 |
| accountant | 会計士、会計担当者 |
| accounting equation | 会計等式 |
| accounting period | 会計期間 |
| Accounting slip | 会計伝票 |
| accounts payable | 買掛金 |
| accounts receivable | 売掛金 |
| accrual basis | 発生主義 |
| accrued amount payable | 未払費用 |
| accrued Expense | 未払費用 |
| accrued liability | 未払金（未払費用） |
| accrued payroll (salaries) | 未払賃金 |
| accrued Revenue | 未収収益 |
| accrued wage | 未払賃金 |
| accumulated Depreciation | 減価償却累計額 |
| accumulated earnings | 利益剰余金 |
| accumulated profit | 利益剰余金 |
| acknowledgement | 領収書 |
| acquisition Cost | 取得原価 |
| acquittance | 領収書 |
| actual value | 時価 |
| adjusting（adjustment) | 決算整理 |
| advance charges | 前払費用 |
| advance money | 前渡金 |
| advance payment | 前渡金 |
| advertising Expense | 広告宣伝費 |
| annual | 年間の |
| assets | 資産 |
| assume | 仮定する |
| audit | 会計監査をする |
| auditor | 監査人 |
| automotive Equipment | 車両運搬具 |
| Balance Sheet | 貸借対照表 |
| balance Sheet Equation | 貸借対照表等式 |
| bank charge | 銀行手数料 （振込手数料） |
| bank commission | 銀行手数料 |
| beginning inventory | 期首（商品）棚卸高 |
| beginning of year | 期首 |
| bill for payment | 支払手形 |
| bill of receipt | 領収書 |
| bill Payable (B/P、BP) | 支払手形 |
| bill-payment receipt | 領収書 |
| bills receivable （BR) | 受取手形 |
| bond | 社債 |
| bonds payable | 社債 |
| book closing | 決算 |
| book debt | 買掛金 |
| bookkeeping | 簿記 |
| borrowed money | 借入金 |
| bottom line | 最終損益 |
| brokerage received | 受取手数料 |
| building | 建物 |
| business enterprise | 企業 |
| capital | 資本 |
| capital equation | 資本等式 |
| capital fund | 資本金 |
| capital stock | 資本金 |
| carrying amount | 帳簿価額 |
| carrying value | 帳簿価額 |
| cash and Deposits | 現預金 |
| cash basis | 現金主義 |
| cash on hand | 現金 |
| Cash payment journal | 出金仕訳帳 |
| classify | 分類する |
| close（the book） | 勘定を締め切る、決算をする |
| commercial goods | 商品 |
| commercial products | 商品 |
| commodities | 商品、日用品 |
| communication expense | 通信費 |
| comparable uncontrolled price | 独立価格比準法 |
| consolidated | 連結方式の |
| cost accounting | 原価計算 |
| cost of goods sold | 売上原価 |
| cost of manufacturing | 製造原価 |
| cost of production | 製造原価 |
| cost of sales | 売上原価 |
| CPA（certified public accountant） | 公認会計士 |
| credit | 貸方 |
| current assets | 流動資産 |
| current liability | 流動負債 |
| current ratio | 流動比率 |
| cut-off date | （決算の）締め日 |
| debit | 借方 |
| debt management | 負債管理 |
| debt payable | 借入金 |
| deduction at source | 源泉徴収 |
| deferred Asset | 繰延資産 |
| deferred charge | 繰延費用 |
| deferred cost | 繰延費用 |
| deferred income | 繰延収益 |
| deferred income tax asset | 繰延税金資産 |
| deferred tax credit | 繰延税金資産 |
| deferred tax liability | 繰延税金負債 |
| deficit balance | 赤字 |
| deposit | 預り金 |
| deposit with banks | 預金 |
| depreciation （Expense) | 減価償却（費） |
| depreciation cost/expense | 減価償却費 |
| discounts | 値引 |
| dividend | 配当金 |
| dividend earned | 受取配当金 |
| dividend paid | 支払配当金 |
| dividends | 受取配当金 |
| Double-Declining Balance Method | 2倍定率法 |
| double-entry bookkeeping | 複式簿記 |
| drawee | 名宛人 |
| drawing | 引出金（仮勘定） |
| earning | 収益 |
| earning retention | 内部留保 |
| ending inventory | 期末（商品）棚卸高 |
| ending of year | 期末 |
| executory cost | 未払費用 |
| expense paid in advance | 前払費用 |
| facilities | 設備 |
| fair value | 公正価格 |
| financial Position | 財政状態 |
| financial Statement | 財務諸表 |
| finder’s fee | 仲介手数料 |
| finished goods | （完成した）製品 |
| fixed asset | 固定資産 |
| fixed liability | 固定負債 |
| fixtures | 建具、設備、備品 |
| furniture | 家具、什器 |
| gain | 利益 |
| general and administrative expense | 一般管理費 |
| General Journal | 一般仕訳帳 |
| General Ledger | 総勘定元帳 |
| goods in trade | 商品 |
| goodwill | のれん |
| gross margin | 売上総利益 |
| gross profit | 粗利 |
| hedge accounting | ヘッジ会計 |
| hire charge | 賃借料 |
| Imprest Petty Cash System | 定額小口資金前渡制度 |
| income before taxes | 税引き前利益 |
| Income Statement | 損益計算書 |
| income summary | 集合損益、損益 |
| income tax | 所得税 |
| income tax act | 所得税法 |
| income tax collected at the source | 源泉所得税 |
| income tax credit | 所得税控除 |
| income taxes | 所得税 |
| insider trading | インサイダー取引 |
| insurance expense | 支払保険料 |
| intangible assets | 無形固定資産 |
| interest | 利息、利子、金利 |
| interest bearing notes | 利子付手形 |
| interest earned | 受取利息 |
| interest expense | 支払利息 |
| interest income | 受取利息 |
| interest received | 受取利息 |
| interest revenue | 受取利息 |
| interested party | 利害関係者 |
| inventory | 棚卸高 |
| Inventory List | 棚卸表 |
| inventory turnover | 在庫回転率 |
| investment | 投資 |
| job cost system | 個別原価計算 |
| job costing | 個別原価計算 |
| job order cost accounting | 個別原価計算 |
| Journal | 仕訳帳 |
| journalizing （Journal Entry) | 仕訳 |
| leave with pay | 有給休暇 |
| Ledger | 元帳 |
| liabilities | 負債 |
| liquidity | 流動性 |
| loan payable | 借入金 |
| loan receivable | 貸付金 |
| long-lived assets | 長期資産 |
| machinery | 機械（装置） |
| make a debenture issue | 社債を発行する |
| maker | 支払人 |
| manufacturing industry | 製造業 |
| market value | 時価 |
| merchandise | 商品 |
| miscellaneous expense | 雑費 |
| negative earnings | 赤字 |
| negative figure | 赤字 |
| negative legacy | 負債 |
| net income margin | 当期純利益率 |
| net income（loss) | 当期純利益（損失） |
| net profit | 純利益 |
| nominee | 受取人 |
| Normal Operating-Cycle | （正常）営業循環基準 |
| notes | 手形 |
| notes payable | 支払手形 |
| notes receivable | 受取手形 |
| off-balance-sheet-transaction | 簿外取引 |
| office supplies expense | 事務用消耗品費 |
| off-the-book account | 簿外口座 |
| on Account | 掛取引 |
| one-year rule | 一年基準 |
| operate | 営業活動を行う |
| operating expenses | 営業経費 |
| operating income | 営業利益 |
| operating results | 経営成績 |
| original costs | 取得原価 |
| other accounts payable | 未払金 |
| Output during an Accounting Period | 一年間の総産出高 |
| outstanding collections | 未収金 |
| owners’ Equity | 資本主持分 |
| paid absence | 有給休暇 |
| paid holiday | 有給休暇 |
| paid in Capital | 株主出資資本 |
| paid leave | 有給休暇 |
| patent | 特許権 |
| patent property | 特許権 |
| patent right | 特許権 |
| pay in advance | 前払いをする |
| payee | 受取人 |
| payroll | 給与 |
| personal account | 人名勘定 |
| petty cash | 小口現金 |
| Petty Cash Vouchers | 小口現金支払帳 |
| postage | 郵便料金等 |
| Post-closing Trial Balance | 繰越試算表 |
| Posting | 転記 |
| preferred stock | 優先株式 |
| prepaid Expense | 前払費用 |
| prepayment Fee | 前払費用 |
| pre-tax | 税引前の |
| principal | 元金 |
| principle of clarity | 明瞭性の原則 |
| principle of conservation | 保守主義の原則 |
| principle of consistency | 継続性の原則 |
| principle of orderly bookkeeping | 正規の簿記の原則 |
| produce corporate bonds | 社債を発行する |
| Production cost report | 製造原価報告書 |
| productive capacity | 総利用量 |
| profit | 利益 |
| profit split method | 利益分割法 |
| profitability | 収益性 |
| purchase allowance | 仕入値引 |
| Purchase Journal | 仕入仕訳帳 |
| purchase returns | 仕入戻り |
| purchase（s） | 仕入 |
| purchased goods | 商品 |
| quantity | 数量 |
| quick ratio | 当座比率 |
| quotation | 時価 |
| raw materials | 原材料 |
| received commission | 受取手数料 |
| receiving fee | 受取手数料 |
| recipient | 受取人 |
| red figure | 赤字 |
| redemption of debenture | 社債の償還 |
| refund a debt | 負債を償還する |
| rent expense | 支払家賃（賃借料） |
| rent income | 受取家賃 |
| retailing industry | 小売業 |
| retained earning | 利益剰余金（資本） |
| returns | 返品 |
| revenue | 収益、総収入 |
| ROA（Return On Assets） | 総資産利益率 |
| ROE（Return On Equity） | 株主資本利益率 |
| salaries Expense | 給料 |
| sales | 売上 |
| Sales Journal | 売上仕訳帳 |
| salvage Value | 残存価額 |
| saving Account | 普通預金 |
| savings | 預金 |
| securities | 有価証券 |
| service industry | サービス業 |
| settlement | 決済 |
| shareholder | 株主 |
| social insurance programs/systems | 社会保険 |
| Specialized Journal | 特殊仕訳帳 |
| standard costing | 標準原価計算 |
| statement of manufacturing cost | 製造原価報告書 |
| stock capitalization | 資本金 |
| stockholders’ Equity | 株主持分 |
| straight-line Method | 定額法 |
| Subsidiary ledger | 補助元帳 |
| Sum-of-the-Years’ Digits Method | 等差級数法 |
| sundries | 諸口 |
| supplier | 仕入先 |
| supplies | 消耗品 |
| supplies Expense | 消耗品費 |
| surplus | 剰余金 |
| suspense payment | 仮払金 |
| tangible Assets | 有形固定資産 |
| tax collected at the source | 源泉徴収 |
| tax with holdings | 源泉徴収 |
| tax-effect accounting | 税効果会計 |
| temporary payment | 仮払金 |
| the Purpose of Bookkeeping | 簿記の目的 |
| till receipt | 領収書 |
| time Deposit | 定期預金 |
| total assets turnover | 総資産回転率 |
| trade account payable | 買掛金 |
| trade account receivable | 売掛金 |
| trade notes receivable | 受取手形 |
| trademark | 商標権 |
| trading Business | 商品売買業 |
| transaction | 取引 |
| transfer pricing | 移転価格 |
| transfer pricing Taxation | 移転価格税制 |
| transportation | 交通費 |
| travel expense | 旅費交通費 |
| Trial Balance | 試算表 |
| turnover | （資本の）回転率、売上高 |
| uncollected balance | 未収金 |
| unearned Revenue | 前受収益 |
| unexpired expenses | 前払費用 |
| units-of-production method | 生産高比例法 |
| useful life | 耐用年数 |
| utilities expense | 水道光熱費 |
| vehicles | 車両 |
| vender | 仕入先 |
| voucher | 領収書 |
| wages payable | 未払賃金 |
| wholesale industry | 卸売業 |
| window dressing | 粉飾決算 |
| withhold | 天引きする、源泉徴収する |
| work in process | 仕掛品 |
| Worksheet | 精算表 |
| write off | 償却する |
以上。