国連英検特A級講座(36)~会計用語ほか~

こんにちは<Frank>です。

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ルの英単語をきっちりマスターし、その土台の上に更に語彙力をつけ
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80%の正解率で合格。こちらのテキストを学習の上、チャレンジなさ
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QUIZ START

#1. Which of the following name is NOT associated with the income statement?

The Statement of financial position is NOT associated with the income statement. It is associated with the balance sheet. P&L is often used when referring to the income statement. Statement of Operations is used instead of income statement.

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#2. A company disposes of equipment that it no longer uses in its business. The amount received by the company is more than the amount the asset is carried at in the accounting records. The company will report a(n) ( ).

Because the sale of equipment is outside of the main business activity and the amount received was greater than the amount at which the asset was carried in the company books, it is reported as a gain. The amount of the gain is the amount by which the proceeds exceed the carrying amount. Expenses are associated with the main operations of a company, not with the disposal of long-term assets. To have a loss the proceeds would have to be less than the carrying amount. Revenues involve the main operations of the company, not with the disposal of long-term assets.

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#3. On December 1 a company borrowed $100,000 at 12% per year. The interest will be paid quarterly, with the first payment due on March 1. What should the company report on its income statement for December?

The income statement must report the interest incurred regardless of the date interest is paid. $100,000 x 0.12 x 1/12 = $1,000. Be sure that the company is incurring (having) interest expense every day that the loan is outstanding. The December income statement must report one month’s interest expense. (Remarks) proceedsは「収入、収益」、carrying amountは「《会計》帳簿価額、簿価」。

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#4. “Amortization is an expense that is displayed on the Income Statement.” The word “expense” here almost has the same meaning as:

amortizationは「(公社債・債権などの)分割償還;(無形固定資産の)償却」です。advertising outlayなら「広告費」。parlayは「元金ともうけた金[配当金]を再び賭ける、資産を運用して金もうけをする」(※発音 [pɑ́ːrlei])。slay civiliansなら「市民を虐殺する」。allay a patient’s anxietyなら「患者の不安を和らげる」。

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#5. Intangible assets are Incorporation costs, Internet domain, Trademarks and ( ).

and whatnotで「その他いろいろ」という意味です。会社の創立と開業準備にかかる費用である創立費と開業費は、繰延資産として資産計上でき、償却方法としてはいつでも必要経費として償却することができる、任意償却が適用されます。whatchaはwhat are youの省略形です。

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#6. 「事務用品」= Office ( )

「事務用品」= Office suppliesが正解です。

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#7. 「設備・機器」= Furniture and ( )

「設備・機器」= Furniture and equipmentが正解です。apprenticeは「(職人などの)徒弟、年季奉公人;実習生、見習い;初心者、初学者」。equipmentsと複数形になると「資機材」という意味になります。

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#8. 「厚生年金」= Employee ( )

「厚生年金」= Employee benefitsが正解です。an employee’s grievanceなら「従業員の不満」。the tenure of the presidencyなら「大統領の任期」。receive kudosなら「称賛を受ける」。

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#9. 「雑費」= ( ) expenses

「雑費」= Miscellaneous expensesが正解です。idoneousは「適当な」。carneousは「多肉質の、肉のような、肉色の」。an erroneous answerなら「誤答、誤った答え」。

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#10. 「会費及び購読料」= ( ) and subscriptions

「会費及び購読料」= Dues and subscriptionsが正解です。dueは名詞で「当然支払われるべきもの;会費、手数料、税」という意味があります。sueは「訴訟を起こす、訴える」。dos and don’tsなら「べし・べからず集、命令事項および禁止事項、〔業務上の〕注意事項」。sawは名詞で「のこぎり;ことわざ」。

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