バランスシート
- キャッシュと銀行のお金を含みます。また、リスクが低く数ヶ月以内に現金に変えられる場合、短期投資も含まれます。
- 企業がクレジットで商品やサービスを購入した顧客からの支払い待ちのお金です。「ネット」という言葉は、会社が回収できないと見積もられた口座の割合（支払い能力のないまたは支払いを望まない顧客から）を示しており、これらの「不良債権」を総額から差し引いています。
- 顧客に販売するために保持されている商品です。このカテゴリには、例えばスーパーマーケットの棚にある食品、車屋のショールームにある車、ペットショップにいる鳥などが含まれます。表示される金額は在庫のコストであり、売却価格ではありません。製造業の在庫勘定には、倉庫や工場にある部品や資材も含まれます。これらは顧客に販売するための製品に混ぜたり組み立てたりするために使用されます。例えば、Snickersチョコレートバー工場のピーナッツからBoeing飛行機工場のシートベルトまで、さまざまなものが含まれます。
- ベストアンサー
和訳お願いします
和訳お願いしますm(._.)m Balance sheet Cash Includes cash and money in the bank. Also includes any short-term investments,if they are of low risk and will be converted into cash within a couple of months. Accounts receivable,net Money owed to the company by its customers who have bought goods or services on credit. "Net"means that the company has estimated the proportion of the accounts that it will not be able to collect(from those customers who are not able or not willing to pay),and has subtracted these "bad debts" from the total. Inventory Goods held for sale to customers.This category includes,for example,food on the shelves of a supermarket,cars in a car dealer's showroom,and birds in a pet shop. The amount shown is the cost of the inventory,not the amount it will be sold for. The inventory account of a manufacturing company also includes supplies and parts in warehouses or in the factory that will be mixed or assembled into products to be sold to customers.This includes everything from peanuts in a Snickers chocolate bar factory to seat belts in a Boeing airplane factory.
- sattun0427
- お礼率78% (11/14)
- 英語
- 回答数3
- ありがとう数3
- みんなの回答 （3）
- 専門家の回答
質問者が選んだベストアンサー
こんなところでしょうか。 以下訳： 貸借対照表 現金 現金、銀行預金を含む。また、数ヶ月内に現金化できる程度の、低リスク投資に回した資金も含まれる。 (純)売掛金（債権／受取勘定） 信用取引にて(複数の)商品ないしサービスを得た客に対し、会社が有する金。 「純」とは、（客に支払能力ないし支払の意思がないため）回収が不可能な売掛金を試算し、全売掛金の額より「不良債権」として差し引いた、という意味。 在庫 客への販売目的で保持された商品。この項目には例えば、スーパーの陳列棚に載った食料品、自動車販売店のショールーム所在の車、ペット屋の鳥などが含まれる。評価額は販売予定の売値ではなく、原価で表す。 メーカーの在庫勘定の場合、商品に混ぜあるいは組み付ける部品や原料も含む。これには、スニッカーズの工場におけるピーナッツから、ボーイング社の飛行機製造工場におけるシートベルトにいたるまで、あらゆるものが含まれる。
その他の回答 (2)
- sayshe
- ベストアンサー率77% (4555/5904)
バランスシート（貸借対照表） 現金 現金と銀行にあるお金を含む。それらがローリスクで、二ヵ月以内に現金に換金可能である場合、いかなる短期投資をも含む。 売掛金、正味 クレジットで商品またはサービスを買った顧客が、会社に対して支払い義務のあるお金。（支払い能力がない、もしくは、支払意志がない顧客から）会社が回収できない勘定の割合を推定して、これらの「不良債権」を合計から引いたことを、「ネット(正味)」は意味する。 棚卸資産 顧客への販売目的で抱えている商品(在庫)。このカテゴリーには、たとえば、スーパーマーケットの棚にある食品、自動車のディーラーのショールームの車、ペットショップの鳥等が含まれる。示される額は、仕入れ経費であって、それが売られる金額ではない。製造会社の在庫勘定にはまた、顧客に売られるために混合されるか組み立てられる、倉庫内もしく工場内の、補給品及び部品が含まれる。これには、スニッカーズ・チョコレート・バー工場のピーナッツからボーイング飛行機工場のシートベルトまですべてが含まれる。
お礼
和訳ありがとうございますっ!(^O^)
- gogozenko
- ベストアンサー率47% (45/94)
経理部門ではないので、言葉の選択を間違っていたらごめんなさい。 貸借対照表 現金 手持ちの現金や、銀行の預貯金、また、低リスクか、あるいは、数ヶ月以内に現金に還元される短期投資なども含みます。 売掛金額、純売掛金 商品やサービスを売り掛けで購入した顧客が会社に借りているお金の事。”Net”とは、会社が、支払い能力がない、或いは支払い意思の無い顧客から集金できないと思われる金額を見積もり、その金額を貸倒金（不良債権）として差し引いた金額を言う。 在庫 顧客への販売用商品。このカテゴリーには、スーパーマーケットの棚に並ぶ食べ物や、カーディーラーのショールームに置かれた車、ペットショップの鳥等のような商品も含まれます。在庫費用として表示され、販売予定額としては表示されません。 製造業の在庫は、消耗品や、倉庫や工場のパーツ（部品）なども含まれ、顧客への販売製品に組み込まれます。スニッカーズのチョコレートバー工場のピーナッツから、ボーイング飛行機工場のシートベルトも含みます。
お礼
長文だったのにありがとうございました!!
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- ベストアンサー
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- ベストアンサー
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お礼
ありがとうございます!!