TOEIC語彙

receive money from a customer by an allowed means

支払いを受け付ける；代金を受け取る

banking arrangement used to hold and manage money

銀行口座

professional responsible for financial records and reports

会計士；経理担当者

systematic recording and reporting of financial activity

会計；経理業務

supplier amounts a company must pay

買掛金；仕入先への未払債務

customer amounts a company expects to collect

売掛金；顧客から回収する未収債権

assign money or resources to a purpose

割り当てる；資金を配分する

assigned amount or process of distributing funds

配分額；資金の割り当て

fixed amount permitted for specified expenses

経費の手当；定額の補助

money that must be paid by the stated date

支払うべき金額；請求金額

yearly publication describing company results

年次報告書

valuable resource owned or controlled by a business

資産

formal independent examination of accounts

監査；財務記録の正式な検査

formally examine accounts for accuracy and compliance

監査する；帳簿を審査する

professional who independently examines records

監査人；監査担当者

amount of money currently recorded in an account

口座残高；差引残高

statement showing assets, liabilities, and equity

貸借対照表

institution that holds money and provides financial services

銀行

bank document listing account activity and balances

銀行の取引明細書

document showing an amount that must be paid

請求書；勘定書

routine process of recording financial transactions

記帳；帳簿を付ける仕事

person or organization that receives borrowed money

借り手；借入人

local office belonging to a bank

銀行の支店；営業店

reach the point where revenue equals costs

収支が均衡する；損益分岐点に達する

plan for income and spending over a period

予算；収支計画

plan an amount of money for a purpose

予算を立てる；費用を見込んでおく

difference between a budgeted amount and the actual result

予算差異；予算と実績の差

coins and notes used directly as money

現金

movement of cash received and paid

キャッシュフロー；現金の出入り