John A.Tracy, Financial Basics for Business Managers, Wiley:2002
net profit is the so-called bottom line profit earned for the year
売上高や経費は発生主義の会計で記帳されている。sales revenue and expenses are recorded acording to the accrual basis of accounting
経営者は売掛債権と在庫の増加に注意すべき。売掛債権については増加の理由を突き止めよ。managers should know the reason for an increase in accounts receivable；managers should pay close attention to an increase in inventories
買掛債務は支払われていない支出である。unpaid expense balances are recorded in two liability accounts-accounts payable and accrued expenses payable
減価償却費はcashの支出とならない。depreciation expense is not a cash outlay in the year recorded
企業は特許権のような無形資産に投資することがある。a business may invest in long term intangible operating assets, such as patents that have several years useful life to the business, the cost of intangible is amortized
market capitalization, market cap
ビッグバス taking a big bath:by putting all bad news behind it, and thereby wipes the state clean
collateral/mortgage
1株当たり簿価。book value per share
basic EPS/diluted EPS
帳簿の粉飾 cooking the books, creative accounting,profit management
inventory write-downs/bad debts/
修繕や維持経費の後送り。deferred maintenance: the practice of skipping normal repair and maitenance work for a period
solvency refers to the ability of a business to pay its liabilities when they due for payment ;
solvency refers to the ability of a busines to pay its liabilities wheb they come due
LIFO liquidation gain: a ｍanager could deliberately allow the inventory level of a product to fall below its normal level
skimming:すべての売上げを記帳しないこと
money laundering マネロン 資金洗浄
#発生主義 ＃粉飾決算 ＃減価償却 ＃無形資産 ＃ビッグバス
