a complex of methods or rules governing behavior

行動を支配する方法や規則の複合体

that part of the balance of payments recording a nation's exports and imports of goods and services and transfer payments

貨物およびサービスの輸出入と移転支払いを記録する国際収支の一部

a system of recording all of a country's economic transactions with the rest of the world over a period of one year

ある国の経済取引を1年間にわたって世界の他の国々との間で記録するシステム

keep an account of

記録を保持する

(accounting) an intangible asset valued according to the advantage or reputation a business has acquired (over and above its tangible assets)

（会計）ビジネスが得た利益や評判に基づいて評価される無形資産（有形資産を超えたもの）

(accounting) a service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data

（会計）財務データの信頼性に関して関心当事者にある程度の保証を提供するサービス（監査よりも網羅的でない）

(accounting) a method of calculating depreciation by taking an equal amount of the asset's cost as an expense for each year of the asset's useful life

(会計) 資産の減価償却を、資産の使用可能な期間の各年に資産のコストの同額を費用として計上する方法

enter as debit

借方として記帳する

(accounting) the value of a firm's current assets including raw materials and work in progress and finished goods

（会計）原材料、仕掛品、完成品を含む企業の流動資産の価値

a statement that makes something comprehensible by describing the relevant structure or operation or circumstances etc.

関連する構造、操作、状況などを説明することにより理解しやすくする陳述

a document showing credits and debits

貸借を示す書類

an account to which salespersons or executives can charge travel and entertainment expenses

営業担当者や幹部が旅行や接待費用を請求できる口座

an account used temporarily to carry doubtful receipts and disbursements or discrepancies pending their analysis and permanent classification

分析と最終的な分類を待つ疑わしい収入と支出、または不一致を一時的に管理するために使用される勘定

(economics) that part of the balance of payments recording a nation's outflow and inflow of financial securities

(経済学) ある国の対外収支の中で金融証券の流出入を記録する部分

(finance) an account of the net value of a business at a specified date

(金融) 特定の日付における事業の正味価値の計算

an account compiled at the end of an accounting period to show gross and net profit or loss

会計期間の終わりにまとめられ、総利益と純利益または損失を示す勘定

equality between the totals of the credit and debit sides of an account

口座の貸方と借方の総額の間の等式

keep an account of

記録を保持する

a book in which names and transactions are listed

名前や取引が記載された本

an inspection of the accounting procedures and records by a trained accountant or CPA

訓練を受けた会計士や公認会計士による会計手続きや記録の検査

a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made

各項目が現金の受け取りや支払いのタイミングに関係なく、発生した時点で記入される会計方法

a method of accounting in which each item is entered as payments are received or made

各項目が支払いを受けたり行ったりしたときに記入される会計方法

(accounting) a service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data

（会計）財務データの信頼性に関して関心当事者にある程度の保証を提供するサービス（監査よりも網羅的でない）

account of payments received; usually the right side of a financial statement

受け取った支払いの記録; 通常は財務諸表の右側

a record in which commercial accounts are recorded

商業の会計記録が記載されている書物

keep an account of

記録を保持する