会計英語：必須語彙とフレーズ

"accrual basis"

An accounting method that records revenues and expenses when they are earned or incurred, regardless of when cash changes hands.

"Under the accrual basis, we record the revenue in December even though the client pays in January."

"double-entry bookkeeping"

A system where every financial transaction is recorded in at least two accounts, as a debit in one and a credit in another.

"Double-entry bookkeeping ensures that the accounting equation always stays in balance."

"going concern"

The assumption that a business will continue to operate indefinitely into the future without the need to liquidate assets.

"The auditor raised doubt about the company's going concern status due to mounting losses."

"materiality"

The threshold above which missing or incorrect information in financial statements could influence the decisions of users.

"An error of $500 is below the materiality threshold and does not require a restatement."

"matching principle"

The requirement to recognise expenses in the same period as the revenues they helped generate.

"The matching principle requires us to expense the cost of goods sold in the same period as the sale."

"prudence"

The concept of exercising caution when making accounting estimates, avoiding overstating assets or income.

"Applying prudence, the accountant created a provision for doubtful debts rather than waiting for default."

"substance over form"

The principle that transactions should be accounted for according to their economic reality, not merely their legal structure.

"Substance over form means we treat this lease as a finance lease despite its legal classification as an operating lease."

"chart of accounts"

An organised list of all the account codes used by a company to record its financial transactions.

"The finance team updated the chart of accounts to add new cost centres for the expanded business."

"balance sheet"

A financial statement showing a company's assets, liabilities, and equity at a specific point in time.

"The balance sheet as of 31 December showed total assets of £4.2 million."

"income statement"

A report showing a company's revenues, expenses, and profit or loss over a specific accounting period.

"The income statement revealed a 12% increase in net profit compared with the prior year."

"cash flow statement"

A financial report that shows the inflows and outflows of cash from operating, investing, and financing activities.

"Despite strong profits, the cash flow statement showed negative operating cash flow due to rising receivables."

"statement of changes in equity"

A report that reconciles the opening and closing balances of all equity accounts over an accounting period.

"The statement of changes in equity reflected a $200,000 dividend payment to shareholders."

"notes to the financial statements"

Supplementary disclosures attached to the main financial statements that provide additional detail and context.

"The notes to the financial statements explained the accounting policy used for revenue recognition."

"consolidated financial statements"

Financial statements that combine the accounts of a parent company and all its subsidiaries into a single set of reports.

"The group's consolidated financial statements eliminated intercompany transactions between subsidiaries."

"earnings per share (EPS)"

A measure of the portion of a company's profit allocated to each outstanding share of common stock.

"Basic earnings per share rose from $1.20 to $1.45 after the successful product launch."

"retained earnings"

The cumulative net income that has been kept within the business rather than distributed to shareholders as dividends.

"The board decided to increase retained earnings to fund the planned capital expenditure."

"audit opinion"

The formal conclusion issued by an independent auditor stating whether financial statements present a true and fair view.

"The external auditor issued an unmodified audit opinion on the annual accounts."

"internal controls"

Processes and procedures put in place by management to ensure the integrity of financial reporting and compliance with laws.

"Weak internal controls over cash receipts were identified as a significant deficiency."

"materiality threshold"

The monetary level above which errors or omissions could reasonably be expected to influence users of the financial statements.

"The audit team set the materiality threshold at 5% of profit before tax."

"substantive testing"

Audit procedures designed to detect material misstatements in account balances, transactions, or disclosures.

"Substantive testing of trade receivables involved sending confirmation letters to major customers."

"going concern review"

An auditor's assessment of whether a company can continue operating for at least twelve months from the reporting date.

"During the going concern review, the auditor analysed the company's liquidity ratios and refinancing plans."

"audit trail"

A sequential record of the source of each piece of data, enabling transactions to be traced from start to finish.

"The ERP system automatically generates an audit trail for every journal entry made by staff."

"qualified opinion"

An audit opinion expressing that, except for a specific matter, the financial statements present a true and fair view.

"The auditor issued a qualified opinion because the company could not provide full stock records."

"risk of material misstatement"

The probability that the financial statements contain a significant error before considering audit procedures.

"High staff turnover in the finance team increased the risk of material misstatement in payroll accounts."

"deferred tax"

A provision for future tax liabilities or assets arising from temporary differences between accounting profit and taxable profit.

"The deferred tax liability increased because of accelerated tax depreciation on new machinery."

"withholding tax"

Tax deducted at source from income such as dividends, interest, or royalties before payment to the recipient.

"The cross-border royalty payment was subject to a 15% withholding tax under the treaty."

"tax base"

The value of an asset or liability that is used for tax purposes, which may differ from its carrying amount in the accounts.

"The tax base of the asset was lower than its carrying amount, creating a deferred tax liability."

"transfer pricing"

The rules governing the prices charged for transactions between related companies in different tax jurisdictions.

"The OECD transfer pricing guidelines require intercompany loans to carry an arm's-length interest rate."

"tax loss carryforward"

A provision allowing a company to apply a net operating loss to future years' taxable income to reduce future tax bills.

"The startup used a $2 million tax loss carryforward to offset its first profitable year's income."

"value-added tax (VAT)"

A consumption tax levied on the value added at each stage of production and distribution of goods and services.

"The company had to register for VAT once its annual turnover exceeded the registration threshold."

"arm's length principle"

The requirement that transactions between related parties be conducted as if the parties were unrelated and acting independently.

"The tax authority challenged the intragroup service fee as not meeting the arm's length principle."

"tax provision"

An estimate of the amount of income tax a company expects to pay for the current accounting period.

"The finance director reviewed the tax provision before the results were released to investors."

"variance analysis"

The process of comparing actual financial results with budgeted or standard figures to identify and explain differences.

"Variance analysis showed a £30,000 adverse material cost variance caused by supplier price increases."

"contribution margin"

The amount remaining from sales revenue after variable costs are deducted, which contributes to covering fixed costs and profit.

"A higher contribution margin per unit allowed the company to break even at a lower sales volume."

"cost centre"

A department or function within an organisation that generates costs but does not directly generate revenue.

"The IT helpdesk operates as a cost centre, with its budget reviewed quarterly by management."

"absorption costing"

A method of product costing that assigns all manufacturing costs, both fixed and variable, to each unit produced.

"Under absorption costing, fixed overhead is included in the unit cost and inventories are valued at full cost."

"rolling forecast"

A financial projection that is continuously updated by adding a new future period each time a current period ends.

"The CFO replaced the static annual budget with a quarterly rolling forecast to improve agility."

"break-even point"

The level of sales at which total revenues equal total costs and neither a profit nor a loss is made.

"At the current price, the break-even point is 10,000 units per month."

"key performance indicator (KPI)"

A measurable value that demonstrates how effectively a company is achieving its key business objectives.

"Days Sales Outstanding is a key performance indicator for the effectiveness of credit control."

"overhead absorption rate"

A predetermined rate used to assign indirect manufacturing costs to products or services.

"The overhead absorption rate was calculated by dividing budgeted overheads by budgeted machine hours."

"IFRS (International Financial Reporting Standards)"

A set of global accounting standards developed by the IASB that specify how transactions must be reported in financial statements.

"The company transitioned to IFRS to facilitate listing on the London Stock Exchange."

"fair value"

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.

"Investment properties were remeasured to fair value at the reporting date, resulting in a £500,000 gain."

"impairment"

A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount in the books.

"The company recognised a goodwill impairment charge of $3 million following a downturn in the acquired business."

"revenue recognition"

The principle that revenue should be recorded when it is earned and realised, according to IFRS 15 criteria.

"Under IFRS 15, revenue is recognised when performance obligations to the customer are satisfied."

"segment reporting"

The disclosure of financial information about the different business or geographical components of a company.

"Segment reporting revealed that the Asia-Pacific division was the fastest-growing part of the group."

"related-party transaction"

A transfer of resources or obligations between a company and a party that has a significant relationship with it.

"All related-party transactions with the CEO's family business were disclosed in the annual report."

"prior period adjustment"

A retrospective correction to previously reported financial statements to fix a material error or change in accounting policy.

"A prior period adjustment was required after an error in last year's depreciation calculation was discovered."

"comparative figures"

The financial data from the previous accounting period presented alongside current-period figures for comparison purposes.

"The comparative figures for the prior year were restated to reflect the change in accounting policy."