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財務会計
| Accounting | 会計 |
| Financial Statements | 財務諸表 |
| Balance Sheet, B/S | 貸借対照表 |
| asset | 資産 |
| accounts recievable | 売掛金，売上債権 |
| accounts payable | 仕入債務 |
| inventory | 棚卸資産（在庫） |
| liability | 負債 |
| shareholders' equity | 資本 |
| net assets | 純資産 |
| capital | 資本金 |
| debit | |
| credit | |
| Profit and Loss Statement, P/L | 損益計算書 |
| Income Statement, I/S | 損益計算書（日本以外） |
| revenue | 収益 |
| expence | 費用 |
| principle of conservatism | 保守主義の原則 |
| principle of consistency | 継続性の原則 |
| accrual basis | 発生主義 |
| realization basis | 現実主義 |
| historical cost basis | 取得原価主義 |
| current cost basis | 時価主義 |
| securities | 有価証券 |
| inventory | 棚卸資産 |
| fixed assets | 固定資産 |
| current assets | 流動資産 |
| liquidity | 流動性 |
| current liability | 流動負債 |
| long-term liability | 固定負債 |
| deffered asset | 繰延資産 |
| cash | 現金 |
| additional paid-in capital | 資本準備金 |
| legal reserver | 利益準備金 |
| retained earnings | その他の剰余金 |
| sales | 売上高 |
| cost of goods sold | 売上原価 |
| gross profit on sales | 売上総利益， |
| operating profit | 営業利益 |
| selling, general and administrative expenses | 販売費及び一般管理費 |
| other revenues | 営業外収益 |
| non-operating expenses | 営業外費用 |
| ordinary profit | 経常利益 |
| income befor income taxes | 税金等調整前当期純利益 |
| current net income | 当期純利益 |
| statement of cash flows, C/F | キャッシュフロー計算書 |
| cash provided by operations | 営業活動によるキャッシュフロー |
| cash used for investing activities | 投資活動によるキャッシュフロー |
| cash provided by financing activities | 財務活動によるキャッシュフロー |
