>Text

Cat: ECO
Pub: 2015
#1520a

English

Contents

Remarks

>Top <A>:

1. accelerated depreciation
2. account payable
3. account receivable
4. accrual accounting
5. accrued liabilities
6. acid test (quick ratio)
7. after-tax cash flow
8. allocated cost
9. amortization
10. annuity
11. asset turnover ratio
12. ARR

<A>:

1. larger deductions for depreciation in early years
2. money owed to suppliers, usually within 1 year
3. money owed by customers
4. a method of accounting in which revenue is recognized when earned and expenses when incurred without regard to the timing of cash receipt & expenditure; Cf. cash accounting
5. a catchall accounting term referring to a collection of unpaid expenses
6. current assets less inventories divided by current liabilities
7. total cash generated by an investment annually; profit after tax plus depreciation.
8. cost assigned or distributed among product, departments
9. gradual elimination of an asset or a liability by regular payments
10. a series of payments for a limited number of years (Cf. perpetuity)
11. asset efficiency; net sales divided by total assets
12. accounting rate of return; average annual cash flow divided by total cash flow

<A>:

1. 加速償却
2. 買掛金
3. 売掛金
4. 発生主義会計
5. 発生債務
6. 当座比率
7. 税引後キャッシュフロー
8. 配賦費用、費用配分
9. 分割償還、無形固定資産の償却
10. 年金、年賦金
11. 資産回転率
12. 会計的投資利益率

>Top <B>:

1. bankruptcy
2. bearer security
3. benefit-cost ratio (BCR)
4. β-risk
5. bond rating
6. business risk

<B>:

1. an entity receives court protection from its creditors; results in liquidation or reorganization
2. payments are made to whoever presents the appropriate coupon.
3. profitability index; NPV-to-investment
4. risk that cannot be diversified away
5. an appraisal by a bond rating ageny
6. risk due to uncertainty about investment, operating CF, and salvage values; Cf. financial risk

<B>:

1. 破産、倒産
2. 無記名証券
3. 便益費用比率
4. βリスク
5. 債券格付会社
6. 事業リスク

>Top <C>:

1. call option
2. call provision
3. capital structure
4. capital surplus
5. cash accounting

<C>:

1. option to buy an asset at a specified price on or before a specified maturity date; Cf. put option
2. a provision on a bond that allows the original issuer to repurchase and retire the bond at a certain date before maturity or at a certain price; also called 'redemption provision'
3. compositon of the liabilities side of BS; the mix of funding sources
4. amount in excess of the par value (nominal value) of the common stock.
5. a method of accounting in which changes are recognized only in response to the payment or receipt of cash; Cf. accrual accounting

<C>:

1. 買付選択権
2. 任意償還条項
3. 資本構成
4. 資本余剰金
5. 現金主義会計

>Top <D>:

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>Top <E>:

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>Top <F>:

1. fianancial risk

<F>:

1. risk in financial tranactions including investment portfolio, and financial leverage; Cf. MPT (Modern portfolio theory)

<F>:

1. 財務リスク

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>Top < I >:

1. IRR

< I >:

1. Internal Rate of Return; Discount rate at which project' net present value equals zero.

< I >:

1. 内部収益率

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>Top <O>:

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>Top <P>:

1. put option

<P>:

1. option to sell an asset at a specified price on or before a specified maturity date; Cf. call option

<P>:

1. 売付選択権

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>Top <R>:

1. Rate of Return

<R>:

1. yield (%) of the origianl investment.

<R>:

1. 資本利益率

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>Top <W>:

1. willingness to accept (WTA)
2. willingness to pay (WTP)

<W>:

1. a person is willing to accept to abanon a good like pollution.
2. the maximum amount an indiviudal is willng to acrifice to procure a good or avoid something undesirable.

<W>:

1. 惜しまずに受容
2. 厭わずに支払う

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