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>Text

IT Process Management - Note
Cat: LAN
Pub: 1972
#1516b

Compiled by Kanzo Kobayashi
up 14805
Index
I
Japanese
Chinese & remarks

>Top <A>:

  1. 圧迫する appaku

<A>:

  1. oppress; suppress; put pressure on

>Top <B>:

  1. 簿価会計 boka

<B>:

  1. book-value accounting;

>Top<C>:

  1. 帳票 chohyo
  2. 中心にして chushin

<C>:

  1. output report;
  2. with a focus on; centered on;

>Top <D>:

  1. 団体戦 dantai
  2. 伝票を切る denpyo

<D>:

  1. team competition;
  2. issue a slip; an order slip;

>Top<E>:

  1. 営業報告書 eigyo

<E>:

  1. business report; annual report; operating statement;

>Top <F>:

  1. 負債 fusai
  2. 付属明細書 fuzoku

<F>:

  1. liabilities; Cf: 1) [Current-Noninterest]: accounts payable;[C-I]: short-term bank loan payable, & notes payable; [Nc-Ni] ×; [Nc-I =debt] long-term bank loans paybale, & bonds payable

>Top<G>:

  1. 外注加工費 gaichu
  2. ... が原因で genin
  3. 原価計算 genka
  4. 御用聞き営業 goyokiki
  5. 行商人 gyoshonin

<G>:

  1. outsourcing/subcontract processing cost; subcontract cost
  2. attributable to (declining interest rates);
  3. costing;
  4. requirement-based sales
  5. pedlar;

>Top <H>:

  1. 判断材料 handan
  2. 販売管理費 hannbai
  3. 半製品 hanseihin
  4. 発生主義 hassei
  5. 費用化 hiyo

<H>:

  1. evaluation criteria/standard; information ofr making a decision;
  2. SGA (selling, general & administrative expenses);
  3. semifinished product;
  4. accrual basis/accounting;
  5. expense (in PL); Cf: cost (in BS); capitalize or expense?

>Top< I >:

< I >:

>Top <J>:

  1. 地場産業 jibasangyo
  2. 時価会計 jikakaikei
  3. 自己資本比率 jikoshihon
  4. 実数分析 jissuu

<J>:

  1. traditional local industry;
  2. market-valued accounting; current-value accounting; market-to-market accounting
  3. equity capital ratio to total assets; owner's equity ratio ...;
  4. real analysis; Cf: ratio analysis

 

>Top<K>:

  1. 買掛金 kaikake
  2. 掛け売り kakeuri
  3. 管理会計 kanri
  4. 型落ち kataochi
  5. 感心しているkanshin
  6. 経営管理指標 keiei
  7. 経常利益 keijo
  8. 契約社員 keiyaku
  9. 期末仕掛品 kimatsu
  10. 決める kimeru
  11. 個人戦 kojin
  12. 固定負債 koteifusai
  13. 黒字倒産 kuroji

<K>:

  1. accounts payable; ⇔ financial accounting
  2. sell on credit;
  3. management accounting;
  4. old model; becoming outdated; secondhand goods; the previous model
  5. dmiring say;
  6. management index; (Plan/Org/Inst/Adjust/Control)
  7. ordinary profit;
  8. contract employee;
  9. initial/beginning goods/work in process (WIP);
  10. decide, ¶ We have to decide whether or not to go through with the project as it is.; determine; resolve; settle; fix; provide;
  11. individual match;
  12. fixed liablity; noncurrent liablities (debt belongs to noncurrent liablities in BS)
  13. surplus bankruptcy; insolvency due to liquidity problems;

>Top<L>:

<L>:

>Top <M>:

  1. 目標管理 mokuhyo

<M>:

  1. MBO, management by objective;

>Top<N>:

  1. なおざりにされた問題 naozari

<N>:

  1. problem nobody paid attention to; be negligent of

>Top <O>:

<O>:

>Top<P>:

<P>:

>Top <Q>:

<Q>:

>Top<R>:

  1. 例外ではない reigai
  2. 利益処分案 rieki
  3. 量販店 ryohanten
  4. 流動負債 ryudofusai
  5. 流通業 ryutsuu

<R>:

  1. He is no exception to this rule;
  2. appropriation statement; proposal for disposal of profit of the year;
  3. electronics (mass) retailer; mass retailer; volume seller;
  4. current liablity/liablilities; current debt;
  5. (wholesale/retail) distribution industry; jobber;

>Top <S>:

  1. の最中に saichu
  2. 成果報酬 seikahoushuu
  3. 生活習慣 seikatsu
  4. 成約率 seiyaku
  5. 先入観 sennyukan
  6. 支払能力 shiharai noryoku
  7. 支払手形 shiharai tegata
  8. 仕入れる shiire
  9. 仕掛品 shikakari
  10. 試算表 shisanhyo
  11. 支出 shishutsu
  12. 支店長 shitencho
  13. 商品仕入高 shuhi
  14. 集計表 shukei
  15. 終身雇用 shuushin

<S>:

  1. amid;
  2. performance-based pay system; results-oriented approachi;
  3. lifestyle habit; life style/habit;
  4. close rate of order;
  5. get rid of one's prejudice against; throw away preconceived ideas about;
  6. have capacity/ability to pay (back); solvency
  7. notes/bill payable;
  8. lay in/buy (a stock of) goods; stock goods; have goods in stock;
  9. work in progress (WIP); goods in process;
  10. trial balance (sheet);
  11. Capita expenditure, CAPEX (in CF) → Tangible fixed asset (BS) ya
  12. Depreciation expense (Cf: expnese in PL)
  13. merchandise/goods/commodity purchased;
  14. counting;
  15. lifetime/lifelong employment;

>Top<T>:

  1. 単位を取る tan'i
  2. 短期支払能力 tanki
  3. 担保をつける tanpo
  4. 提案型営業 teian
  5. 抵抗力 teiko
  6. 投下資本利益率 toka
  7. 当座資産 toza

<T>:

  1. take cresits/units in English;
  2. short-term solvency
  3. secure a loan with collateral; as security for the loan; mortgage one's house to get a loan; lend money on mortgate;
  4. proposal-based sales;
  5. resisting power; power of resistance
  6. ROCE (Return on Capital Employed); ROCE=EBIT/Capital Employed; EBIT=Ordinary income+ Interet expense - Inerest income +Tax; CE=Equity capital + Interestbearing debt
  7. cash and cash equivalents; quick/liquid asset (Cash deposit, Account receivable, Note receivable, Temporary securities; CAN'T)

>Top<U>:

  1. 恨む uramu
  2. 売掛金 urikake

<U>:

  1. feel sorry for; (the dying flowers); it's no use blaming (your own past); resent (my criticism); hald a grudge against (Japan); personal animosity (in Japanese politics);
  2. accounts receivable;

>Top <V>:

<V>:

>Top<W>:

  1. 割引手形 waribiki

<W>:

  1. discount bill;

>Top <X>:

<X>:

>Top<Y>:

  1. 約束手形 yakusoku
  2. 予算管理 yosan
  3. 有効活用 yuukou
  4. 遊休資産 yuukyuu

<Y>:

  1. promissory note;
  2. budgeting;
  3. use effectively; practical use;
  4. idle asset;

>Top<Z>:

  1. 材料仕入高 zairyo
  2. 税引前当期利益 zeibiki
  3. 前年比 zennenhi
  4. 増加率 zokaritsu

<Z>:

  1. material purchased;
  2. Income before taxes;
  3. (slowed to 10% increase) year-on-year;
  4. (reseach funds received totaled around ¥33B, up by around ¥2B (9%) from the previous year.;
  1. 財務分析 zaimu
  1. (US):
Pinyin
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