【Finance】今日の学び_20110211

Professional English in USE

もう一章にトライ！経済用語に強くなろう。

【5. Company law 1】

・audit committee : a group of directors to whom the external auditors present their report

・non-executive directors : members of a board of directors who are not full-time managers of the company

・share capital : owners’ money invested in a company

・limited liability : responsibility for debts up to the value of the company’s shrare capital

・corporate governance : the way a company is managed for its oweners

・Articles of Association (Baylaws)
  - the rights and duties of the shareholders and directors
  - the relationships among different classes of shareholders
  - the relation ships between sharehlders and the company and its directors

・The Memorandum of Association states
  - the company’s name
  - the location of the company’s registered office – where to send official documents
  - the company’s purpose – its aims of objectives
  - the authorized share capital – the maximun share capital it can have

【Finance】今日の学び_20110211

Professional English in USE

経済用語に強くなろう。今回は、簿記の英語。

【4. Bookkeeping】

・Bookkeepers record the company’s daily transaction.

・Debit is an amount entered on the left-hand side of an account, recording money paid out.

・Ledger is a book of account.

・Debtors are customers who owe money for goods or services not yet paid for.

・Credit is an amount entered on the right hand side of an account recording a payment recievied.

・Stock is goods stored ready for sale.

・Creditors are suppliers who are owed money for purchases not yet paid for.

・Double-entry bookkeeping shows where money comes from and where it goes: it is always transferred from one account to another one. Every event is entered twice – once as a credit and once as a debit.

・Most businesses record very frequent or numerous transactions in day books or journals.

・The main account books are called nominal ledgers, and the book rekating to creditors is called the bought ledger.

・In order to prepare financial statements, companies do a trial balance which copies all the debit and credit balances of different accounts onto a single page.

・debtors : accounts recivable

・creditors : accounts payable

【Finance】今日の学び_20101027

Professional English in USE

経済用語に強くなろう、第三弾。

【Accounting and accountancy】

・bookkeeping, a bookkeeper : I record all the purchases and sales made by this department.

・external auditing, an independent auditor : This month, I’m examining the accounts of a large manufacting company.

・management accounting, a management accountant : I analyse the sales figures from the different departments and make decisions about out future activities.

・financial accounting, a financial accountant : I am responsible for preparing our annual balance sheet.

・accounting, an accountant / internal auditing, an internal auditor : When the accounts are cmplete, I check them before they are presented to the external auditors.

1. accounting rules are set by an independent organization : in Britain

2. accounting rules are set by the government : In most of continental Europe and Japan

3. accounting rules are established by a government agency : In the USA

4. companies are manly funded by shareholders or stockholders : In Britain and the USA

5. the major source of corporate finance is banks : In much of continental Europe

【Finance】今日の学び_20100926

Professional English in USE – Finance

経済用語に強くなろう、第二回目。

【2. Business finance】

・Small campanies often try to get bank loans when they need to borrow money.

・We don’t have sufficient money to build a complentely new factory.

・Details of a company’s liabilities are shown on the balance sheet.

・We’re going to raise more money by selling new shares to our existing shareholders.

・We had to rais $ 50,000 capital in order to start the business.

・We’re going to pay back some of the people who lent us money, and reduce our debt.

・I decided to buy a $ 10,000 bond insted of shares, as it’s probably safer.

・Another term for profit is net income.

・I think this is a good investment: it pays 8% interest.

・When they saw our financial statements, the bank refused to lend us any more money.

・Profit is the different between revenue and expenses.

・The profit and loss account shows if a company is receiving more money than it’s spending.

・If you don’t like taking risks, you should only invest in very successful companies.

・A company’s retained earning belong to its owners.

・Anything a company uses to produce goods or services is an assets.

・The company made such a big profit, I expected a higher dividend.

・We sold a lot more last year, so our revenue went up.

・We owe our suppliers $100,000 for goods bought on credit.

・Everyone who buys a share owes parts of the company.

・Thirty percent of our profits goes straight to the government in tax.

【Finance】今日の学び_20100918

Professional English in USE – Finance

Private Lesson の講師に勧めてもらった本。

経済用語に強くなろう。

【1. Money and income】

・Currency

・a salary : money paid monthly by an employer

・wages : money paid by the day or the hour, usually receive weekly.

・commission : money paid to salespeople and agents – a certain percentage of the income the employee generates.

・a bonus : extra money given for meeting a target or for good financial results.

・fees : money paid to professional people such as lawyers and architects.

・social sevurity (welfare) : money paid by the government to unemployed and sick people.

・a pension : money paid by a company or the government to a retire people.

・living expenses : money spent on every day needs such as food, clothes and public transport.

・bills : requests for the payment of money owed for services such as electricity, gas and telephone connections.

・a mortgage : repayments of money borrowed to buy a house of flat.

・health insurance : financial protection against medeical expenses for sickness of accidential injuries.

・tax : money paid to finance government spending.

かなり基礎的だけど、よく使う単語ばかりですな。