| Japanese |
Reading |
English |
| 売価還元法 |
baika kangen hou |
sales price refund method |
| 直後原価計算 |
chokugo genka keisan |
direct costing |
| 直後還元法 |
chokugo kangen hou |
direct capitalization method |
| 直後償却 |
chokugo shoukyaku |
direct method of depreciation |
| 直線法原価償却 |
chokusenhou genka shoukyaku |
straight line depreciation |
| 帳簿記録 |
choubo kiroku |
bookkeeping |
| 合併会計 |
gappei kaikei |
merger accounting |
| 原価法 |
genka hou |
cost accounting method |
| 現金主義 |
genkin shugi |
cash accounting; cash-based accounting |
| 減損会計 |
genson kaikei |
impairment loss accounting/ asset impairment accounting |
| 偶発事象の会計 |
guuhatsu jishou no kaikei |
accounting for contingencies |
| 発生主義 |
hassei shugi |
accrual accounting |
| 時価法 |
jika hou |
market value method |
| 時価評価法 |
jika hyouka hou |
market value method |
| 時価会計 |
jika kaikei |
market value accounting; mark to market accounting |
| 人的資源会計 |
jinteki shigen kaikei |
human resources accounting |
| 会計方針の変更 |
kaikei houshin no henkou |
changes in accounting principles |
| 簡便法 |
kanben hou |
compendium method; simplified method |
| 環境会計 |
kankyou kaikei |
environmental accounting |
| 加速償却 |
kasoku shoukyaku |
accelerated depreciation |
| 活動基準原価計算（ABC） |
katsudou kijun genka keisan |
activity based costing |
| 金融商品に係る会計基準の設定に関する意見書 |
kinyuu shouhin ni kakawaru kaikei kijun no settei ni kansuru ikensho |
opinion concerning the accounting standards for financial products |
| 公正価格 |
kousei kakaku |
fair market value |
| 更新会計 |
koushin kaikei |
renewal accounting |
| 繰延ヘッジ会計 |
kurinobe hejji kaikei |
deferral hedge accounting |
| 持分会計 |
mochibun kaikei |
equity accounting |
| 持分法 |
mochibun hou |
equity method |
| 利息法 |
risoku hou |
interest method |
| 最終仕入原価法 |
saishuu shiire genka hou |
last cost method |
| 償却原価法 |
shoukyaku genka hou |
amortized cost method |
| 償却方法 |
shoukyaku houhou |
depreciation method |
| 償却後再調達価額 |
shoukyakugo saichoutatsu kagaku |
depreciated replacement cost |
| 取得原価主義 |
shutoku genka shugi |
historical cost basis |
| 取得原価主義会計 |
shutoku genka shugi kaikei |
historical cost accounting |
| 収益還元法 |
shuueki kangen hou |
capitalisation method; profit reduction method; income approach to value |
| 収益性指標（法） |
shuuekisei shisuu (hou) |
profitability Index (method) |
| 修正取得原価主義 |
shuusei shutoku genka shugi |
modified historic cost basis |
| 総平均法 |
souheikin hou |
gross average method |
| 退職給付会計 |
taishoku kyuufu kaikei |
accounting for retirement benefits |
| 耐用年数 |
taiyou nensuu |
period of depreciation/ economic life/ serviceable life |
| たな卸資産の評価基準及び評価方法 |
tana oroshi shisan no hyouka kijun oyob hyouka houhou |
valuation basis and valuation method for inventories |
| 定額法 |
teigaku hou |
straight line method |
| 低価法 |
teika hou |
lower-of-cost-or-market method;
principle of cost or market, whichever is lower |
| 定率法 |
teiritsu hou |
fixed rate method/ Declining balance method |
| 割賦方式 |
wappu houshiki |
installment method; amoritization method |
| 割引現在価値法 |
waribiki genzon kachi hou |
discounted present value method / Discounted Cash Flow |
| 有価証券の評価基準及び評価方法 |
yuukashouken no hyouka kijun oyobi hyouka houhou |
valuation basis and valuation method for securities |
| 残存価額 |
zanzon kakaku |
residual value |
| 税効果会計 |
zeikouka kaikei |
tax efficient accounting |
