1. AC: Account(勘定科目)
  2. AC: Acquisition Cost(取得原価)
  3. ACCG: Accounting(会計)
  4. ADE: Accumulated Depreciation Expense(減価償却累計額)
  5. AJE: Adjusting Journal Entries(修正仕訳)
  6. AP: Account Payable (買掛金)
  7. APIC: Additional Paid-in Capital(資本剰余金)
  8. AR: Account Receivable(売掛金)
  9. ASAP: As Soon As Possible(できるだけ早く)
  10. Bank Rec: Bank Reconciliation(銀行残高調整)
  11. BB: Beginning Balance (期首残高)
  12. BDE: Bad Debt Expenses(貸倒損失)
  13. BEP: Break-even Point(損益分岐点)
  14. B/F: Brought Forward(前期繰越)
  15. BPS: Book Value Per Share(一株当たり純資産)
  16. BS: Balance Sheet (貸借対照表)
  17. BV: Book Value(帳簿価額)
  18. CAPEX: Capital Expenditure(設備投資)
  19. CA: Current Asset(流動資産)
  20. CB: Convertible Bonds(転換社債)
  21. CCC: Cash Conversion Cycle(現金循環化日数)
  22. CEO: Chief Executive Officer(最高経営責任者)
  23. CF: Cash Flow(キャッシュ・フロー)
  24. C/F: Carried Forward(次期繰越)
  25. CFO: Chief Financial Officer(最高財務責任者)
  26. CGS :Cost of Goods Sold(売上原価)
  27. CIP: Construction in Progress(建設仮勘定)
  28. COB: Close of Business(終業時間)
  29. COGS: Cost of Goods Sold(売上原価)
  30. COGM: Cost of Goods Manufactured(製造原価)
  31. COS: Cost of Sales(売上原価)
  32. CP: Commercial Paper(コマーシャルペーパー)
  33. CPA: Certified Public Accountant (公認会計士)
  34. CPE: Continuing Professional Education (継続的専門研修)
  35. Cr. : Credit Record(貸方)
  36. CY: Calendar Year(暦年)
  37. DB: Defined Benefit Pension Plan(確定給付型年金)
  38. DC: Defined Contribution Pension Plan(確定拠出型年金)
  39. DDB: Double-declining Balance Method(2倍定率法) 
  40. DE: Depreciation Expense(減価償却費)
  41. Dr.:Debit Record(借方)
  42. DSO: Days Sales Outstanding(売上債権回転日数)
  43. DTA: Deferred Tax Assets(繰延税金資産)
  44. DTL: Deferred Tax Liabilities(繰延税金負債)
  45. EA: Enrolled Agent(米国税理士)
  46. EB: Ending Balance(期末残高)
  47. EBIT: Earnings Before Interest and Taxes(支払利息控除前税引前利益)
  48. EOB: End of Business(終業時間)
  49. EOD: End of Day(終業時間)
  50. EPS: Earnings Per Share(一株当たり純利益)
  51. ETA: Estimated Time of Arrival(予定到着時刻)
  52. FA: Fixed Asset(固定資産)
  53. FAQ: Frequently Asked Questions:よくある質問
  54. FC: Fixed Costs(固定費)
  55. FCF: Free Cash Flow(フリーキャッシュ・フロー)
  56. FF&E: Furniture, Fixtures and Equipment(工具・器具・備品)
  57. FG: Finished Goods(製品)
  58. FIFO: First-in, First-out method(先入先出法)
  59. FMV: Fair Market Value (公正市場価値)
  60. FS: Financial Statements(財務諸表)
  61. FSCP: Financial Statement Close Process(決算業務)
  62. FV: Fair Value(公正価値)
  63. FY: Fiscal Year(会計年度)
  64. FYI : For Your Information(参考までに)
  65. GAAP: Generally Accepted Accounting Principles (一般に公正妥当と認められた会計基準)
  66. GAAS: Generally Accepted Auditing Standards (一般に公正妥当と認められた監査基準)
  67. GL: General Ledger (総勘定元帳)
  68. GP: Gross Profit (売上総利益、粗利益)
  69. GW: Goodwill (のれん)
  70. HO: Head Office(本店)
  71. HQ: Headquarters(本社)
  72. HTM Securities: Held-to-maturity Securities(長期保有する予定の債券)
  73. IBT: Income before Income Taxes(税引前純利益)
  74. IFRS: International Financial Reporting Standards(国際財務報告基準)
  75. IMO:In My Opinion(私の意見では)
  76. Inter-co:Intercompany(関係会社間)
  77. IRR: Internal Rate of Return(内部利益率)
  78. IRS: Internal Revenue Service(米国内国歳入庁)
  79. JE: Journal Entry(仕訳)
  80. LIFO: Last-in, First-out method(後入先出法)
  81. LLC: Limited Liability Company (合同会社)
  82. LLP: Limited Liability Partnership(有限責任事業組合)
  83. LMK:Let Me Know(知らせてください)
  84. MD&A: Management Discussion & Analysis of Financial Condition and Results of Operations(経営者による財務状態および経営成績の検討と分析)
  85. Misc. Expense: Miscellaneous Expense(雑費)
  86. N/A: Not Applicable(該当なし)
  87. N/A: Not Available(使用不可)
  88. NBV: Net Book Value(正味帳簿価額)
  89. NDA: Non-disclosure Agreement(秘密保持契約)
  90. NPV: Net Present Value(正味現在価値)
  91. NRV: Net Realizable Value(正味実現可能価額)
  92. NSF Check: Non-sufficient Funds Check(不渡小切手)
  93. OCI: Other Comprehensive Income(その他の包括利益)
  94. OOO: Out Of Office(外出中)
  95. OT: Overtime(時間外労働)
  96. PBO: Projected Benefit Obligation(退職給付債務)
  97. PC: Petty Cash(小口現金)
  98. PE: Permanent Establishment (恒久的施設)
  99. PER: Price Earnings Ratio(株価収益率)
  100. P/N: Promissory Note(約束手形)
  101. PL: Profit and Loss Statement(損益計算書)
  102. PO: Purchase Order(注文書、発注書)
  103. PPA: Purchase Price Allocation (取得原価配分)
  104. PP&E: Property, Plant and Equipment(有形固定資産)
  105. PV: Present Value (現在価値)
  106. R&D Expenses: Research & Development Expenses(研究開発費)
  107. RE: Retained Earnings(利益剰余金)
  108. REV: Revenue(収益)
  109. ROA: Return on Assets(純資産利益率)
  110. ROE: Return on Equity(株主資本利益率)
  111. ROI: Return on Investment(投資利益率)
  112. ROIC: Return on Invested Capital(投下資本利益率)
  113. SEC: Securities and Exchange Commission (米国証券取引委員会)
  114. SGA: Selling, General & Administrative Expenses(販売費及び一般管理費)
  115. S/H: Shareholder(株主)
  116. SL: Sub Ledger(補助簿)
  117. SOCD: Summary of Control Deficiencies(統制不備要約表)
  118. SOD: Segregation of Duties(職務分掌)
  119. SPA: Stock Purchase Agreement (株式譲渡契約)
  120. TB: Trial Balance(試算表)
  121. TBA: To be Advised(未定)
  122. TBC: To Be Confirmed(未確認)
  123. TBD: To Be Determined(未決定)
  124. TE: Travel and Expense Report(出張旅費精算書)
  125. TIN: Taxpayer Identification Number(納税者番号)
  126. TP: Transfer Pricing(移転価格)
  127. Unreco: Unrecorded Liabilities(アンレコ:負債の網羅性を検証する監査手続き)
  128. VAT: Value-added Tax
  129. VC: Valuable Costs(変動費)
  130. WC: Working Capital (運転資金)
  131. WFH: Work From Home(在宅勤務)
  132. WIP: Work in Process(仕掛品)
  133. W/O: Work Order(製造指示書)
  134. W/P: Workpaper(調書)
  135. YE: Year-end(決算期末)
  136. YTD: Year To Date(会計年度の初めから今日まで、累計)








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