経理担当者必須!業務に必要な会計用語30選

経理担当者に必須!業務に必要な会計用語30選をわかりやすくご紹介します。

1. 貸借対照表(略:B/S=バランスシート)
一時点の会社の財政状態を表す。

2. 損益計算書(略:P/L=プロフィット アンド ロス ステートメント)
一会計年度の会社の業績を表す。

3. キャッシュフロー計算書(略:C/F)
一会計期間の資金の使途等を表す。

4. 株主資本等変動計算書(略:S/S)
一会計期間の株主資本の変動を表す。

5. 事業報告
会計期間の情勢および自社の経営状態を総括した文章

6. 附属明細書
販売費および一般管理費明細、固定資産明細などをいう。

7. 会社法計算書類
会社法435条2項に規定されている開示書類。B/S、P/L、S/S、事業報告、附属明細書
をいう。

8. 有価証券報告書
金融商品取引法で規定されている開示書類。

9. 会計基準
財務諸表などの作成する際の会計処理のルールのこと。会計基準は、企業会計基準委員会が策定している。

10. 注記
自社で採用している会計基準の説明を行う。

11. 株主総会
株主によって組織される機関。

12, 取締役会
取締役によって組織される機関。

13. 監査法人
監査を行う法人。監査は独占業務のため公認会計士のみできる。

14. 月次決算
毎月行われる社内管理のための決算。決算といっても、税金計算は行わないことが多い。

15. 四半期決算
金融商品取引法に規定されている、3ヵ月に一度行われる決算。

16. 年度決算
一年に一度行われる決算。株主総会の承認、税金額を算定し支払を行うための資料。

17. 連結決算
複数(2つ以上)の会社を一つの会社として考え決算を行うこと。

18. 定款
会社設立のために必要な書類。社名、所在地、事業内容、資本金額、株式数などを記載したもの。

19. 売掛金と未収入金
売掛金:本業の売上に対する未入金の金額
未収入金:本業以外の売上に対する未入金の金額

20. 買掛金と未払金
買掛金:本業に対する仕入金額
未払金:本業以外に対する支払金額

21. 有形固定資産
目に見える資産。土地、建物、備品など。

22. 無形固定資産
目に見えない資産。ソフトウェアなど。

23. 減価償却費
固定資産は数年後にわたって会社の活動に効果をあたえると考えられる。購入時に一括費用処理するのでは実態を反映しない。効果がおよぶと考えられる年数で毎年費用処理していく。

24. 貸倒引当金
売上先が倒産した場合、代金の回収ができなくなってしまうリスクを考えて、前もって回収不可能な金額を費用として計上すること。

25. 税効果会計
会計基準と法人税法で収益・費用の考え方が異なる。
会計基準:収益、費用
法人税法:益金、損金という。
P/Lの法人税の額が実際の法人税率と一致しなくなるということが起こる。その金額を法人税率と合致するように行う会計処理のこと。

26. 別表四
会計上の収益、費用と法人税法上の益金、損金の調整を行う法人税申告書類。

27. 決算整理仕訳
決算時にのみ入力される伝票。代表的なものは未払いの残業代や減価償却費。

28. EDINET
有価証券報告書作成会社の有価証券報告書を閲覧できるサイト。証券コードで検索可能。

29. 資金繰り表
会社の資金の使途を表す社内管理用の書類。月繰り、日繰りの2種類がある。

30)会計方針
会計基準で複数ある会計処理方法から会社が任意に選択したもの。

人材紹介会社による転職サポート

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