Accounting-Statistics Glossary - ITAKOモンゴル語辞書

一般概念 Ерөнхий ойлголт 278 財務諸表 Санхүүгийн тайлан 47 資産・負債 Хөрөнгө, өр төлбөр 122 損益・原価 Орлого, зардал 99 財務比率 Санхүүгийн харьцаа 75 統計 Статистик 19 監査・基準 Аудит, стандарт 18 国民経済計算 Үндэсний тооцоо 46

一般概念 Ерөнхий ойлголт 278

Fitch rating

Original receipt/receipt

Safety motive

External forecast

外資系ノンバンク金融機関

NBFI with foreign shareholding

Geometric average

Transactions motive

Medium-term time horizon

Middle office

セール・アンド・リースバック契約

Sale-leaseback arrangement

Rating agency

Credit guarantor

Sensitivity analysis

Moody’s rating

Billing cycle

Billing date

Impact level

recovery period

End of month (EOM)

Stationary process

Base year or period

Judgmental approach

Going-concern basis

Pension plan

temporal method

Temporary differences

Payment date

Managerial finance

Quarterly compounding

quarterly compounding

Front office

Appreciation

Mixed stream

Trade finance

Horizontal analysis

To be liquid

Direct financing

Recovery period

Maturity date

先入先出法 (FIFO)

Repricing risk

オフバランスシート・ファイナンシング

Off balance sheet financing

Off balance sheet activities

ノンバンク金融機関 (NBFI)

Non-bank financial institution (NBFI)

Chart of accounts

Double-entry accounting

Types of accounting

会計上のエクスポージャー

Accounting exposure

Fund accounting

Financial and investment advisory service

Financial institution

Financial guarantee contract

Closing entry

Financial intermediary

ファイナンシャル・コンサルティング・サービス

Financial consultancy service

Financial engineering

Financial planning

Financial planning process

False financial information

Financial exclusion

Financial service

Financial inclusion

Financial services development

reference period; reporting period

Off balance sheet account

Off balance sheet recording

Discounting cash flows

元利金支払いのみ (SPPI) テスト

Solely Payments of Principal and Interest (SPPI) test

Accrual basis

Market value

Credit institution

Loan guarantee fund

Credit guarantee service

Future value

Future value

Trust service

Social development fund

Public funding sources

コミュニティベースの金融機関

Community-based finance institution

Pension fund

Personal trust

On-demand funding

正味現在価値 (NPV)

Net present value (NPV)

Depreciation methods

Ordinary annuity

Ordinary annuity

Funding source

Present value of annuity

Write off fixed assets

Revaluation of fixed asset

Security value adjustment

Present value

Compound interest

Current-rate method

非レバレッジ純利益アプローチ

Unlevered net income approach

Netting agreement

Simple interest

Functional costing

ノンバンク金融機関の業務

NBFI's operation

Negatively correlated

Perfectly negatively correlated

Perfectly positively correlated

Measuring liquidity

Positively correlated

アンバンドリング (二股化)

Unbundling (Bifurcation)

Correlation coefficient

Probability distribution

Continuous probability distribution

Normal probability distribution

Standard deviation

Standard deviation (SD)

Excess Kurtosis

exchange transaction

発生主義 (accrual basis)

accrual basis

処分対象(しょぶんたいしょう)にする、固定資産の除却(こていしさんのじょきゃく)

to write off; retire a fixed asset

relevance; objectivity

other relevant products

payment in kind

accrual basis of accounting

cash basis of accounting

basis of recording

to re-interview

design effect; deff

to subdivide

gender statistics

weight update; weight updating

weight reference period

対象集団(たいしょうしゅうだん)

target group

target population

institutional unit

quota sample

cluster sample

cluster size

non-probability sample

probability sample

世代(せだい)、年齢層(ねんれいそう)

age group; generation cohort

年齢構成(ねんれいこうせい)

age composition; age structure

gross sample

unit; sampling unit

unit nonresponse

complete survey; census

auxiliary data

item response theory

imputation technique

area sample; spatial sample

random route; random walk

ランダム・デジット・ダイヤリング

random digit dialing

systematic sample

statistics; statistical data

statistical hypothesis

statistical methodology

statistical macrodata

statistical metadata system

statistical metadata

statistical microdata

statistical information system

statistical data

statistical data dissemination

statistical data collection

statistical territory

statistical concept

statistical activity; statistical production

stratum; strata

post-stratification

post-survey adjustment

survey weight

survey cycle

interviewer design effect; Deffint

interviewer effect

ローテーション・パネル設計

rotating panel design

refusal avoidance technique

fixed panel design

固定パネルへの新規標本追加設計

design adding new samples to a fixed panel

convenience sample

pilot survey

primary sampling unit; PSU

sample member

sample design

sampling unit

secondary sampling unit; SSU

sampling frame

sample element

サンプル調査 (sample survey)

sample survey

longitudinal survey

flexible design

half-open interval

linked sample

item nonresponse; item missing value

nonresponse adjustment

response distribution

response lag time

address rule

linking design

split-panel design

measure of size variable

trade dynamics database

probability proportional to size sampling; PPS sampling

消費財・サービスのウェイト

weights of consumer goods and services

consumer basket

relevance; usefulness

国勢調査(こくせいちようさ)

national population and housing census

split evenly per head

frozen frame

complex survey data

economic territory

economic territory

economic unit

economic survey

経済領域を定める地理的境界

geographical boundary defining the economic territory

economic owner

economic owner

ecological statistics

element; sampling element

simple random sample

population; target population

population description

not interviewed

production boundary

household economy; family finances

財務諸表 Санхүүгийн тайлан 47

Closing day balance

Opening day balance

Audited financial statement

General purpose financial reports

Common size financial statement

Income statement

pro forma statements

Financial reports

Balance sheet

Statement of stockholders’ equity

Statement of retained earnings

Flash reports

Statement of changes in equity

財務活動によるキャッシュフロー

Financing flows

Investing flows

貸借対照表(たいしゃくたいしょうひょう)、バランスシート (balance sheet)

balance sheet

satellite account

sequence of accounts

残高証明書(ざんだかしょうめいしょ)

account balance certificate; bank statement

revaluation account

支出明細書(ししゅつめいさいしょ)

expenditure statement; expense record

non-cash transaction

social accounting matrix; SAM

連結貸借対照表(れんけつたいしゃくたいしょうひょう)

consolidated balance sheet

supply and use table

supply table

use of income account

収入証明書(しゅうにゅうしょうめいしょ)

income certificate; proof of income

distribution of income account

income account

redistribution of income account

receipt; voucher; slip

financial account

statistical reporting

symmetric input-output table

current account

下方修正(かほうしゅうせい)

to revise downward

physical trade balance

給与支払簿(きゅうよしはらいぼ)

payroll; salary payment ledger

reclassification

production account

evaluation form

債務の消去または評価減記入

debt write-off or write-down entry

売掛帳(うりかけちょう)

accounts receivable ledger; credit ledger

資産・負債 Хөрөнгө, өр төлбөр 122

work-in-progress

Down payment

Advance payment

Common stock outstanding

Beginning balance

Finished goods

Ending balance

Outstanding balance

Previous balance

Accounts receivable

Carrying value (residual value, book value)

Accounts payable

Accounts payable management

Trust account

Interbranch receivables and payables

financial asset

金融資産または金融負債の償却原価

Amortized cost of a financial asset or financial liability

Financial obligation

Financial liability

Stretching accounts payable

Factoring account receivables

ファクタリングサービス買掛金

Factoring services payable

Doubtful accounts

Escrow account

Credit-impaired financial asset

Asset quality

Spontaneous liabilities

Annual debt service

Trust service liability

Paid-in capital in excess of par

Reserve fund

Non-earning asset

Earning assets

Long-term debt

Long term liability

Deferred income

Prepaid expenses, Deferred charges

Donated capital

Deferred compensation

Deferred tax assets

Deferred tax liabilities

Deferred payment

Share capital

Equity capital

Accumulated depreciation

Floating-rate debt

Liquid assets

Equity, Net worth

Non-current assets

Current assets

Residual value

Accumulated impairment loss

Securities Impairment Loss allowance

所有するその他の資産の引当金

Allowance for other assets owned

Other assets owned

Average equity

Loss allowance

Original cost

Prepaid interest

Interest prepayment revenue

accounts receivable

intangible fixed asset

other accounts receivable

other accounts payable

other accounts receivable/payable

other work-in-progress

advertising asset

difference amount; balance due

materials and supplies

machinery and equipment

gross accumulation

gross capital formation

gross investment

隠し資産(かくししさん)

hidden assets; concealed wealth

nominal value

reserve; resource

予備費(よびひ)、準備金(じゅんびきん)

reserve fund; contingency fund

other intellectual property products

non-financial asset

transport equipment

accounts payable

durable goods

asset life; service life of an asset

acquisition of assets

net acquisition of assets

資産評価(しさんひょうか)

asset valuation; property appraisal

net lending / net borrowing

net borrowing

net accumulation

net worth; net assets

owners' equity

ecosystem resource life

流動資産(りゅうどうしさん)

current assets; liquid assets

produced asset

non-produced asset

支払残金(しはらいざんきん)

outstanding balance; remaining payment

gross fixed capital formation

遊休資産、稼働休止資産 (dead assets)

net incurrence of liabilities

work-in-progress on cultivated biological resources

own-fund formation; equity accumulation

equity amount

損益・原価 Орлого, зардал 99

Planned spending

Unplanned spending

Exchange difference

Economic earning

Carrying charges

キャッシュ・アウトフロー

cash outflow

Noncash charges

Free cash flow

recaptured depreciation

Ordinary income

Trust income

Amortization

Depreciation expense

Depreciation

Ordinary income

Impairment loss

Gross income, Gross pay

Net pay, Take-home pay

revenue; income

Replacement cost

Installation costs

Net operating profits after taxes

Fixed expenses

Fixed income

Maintenance expense

Foreign currency exchange gain and loss

Variable expenses

Variable income

利払前税引前利益 (EBIT)

Earnings before interest and taxes (EBIT)

利払前税引前利益 (EBIT)

Earnings Before Interest and Taxes (EBIT)

Net realized income

operating surplus

Operating costs

Operating flows

Non operating expenses

Non operating revenue

Operating revenue

Remuneration

time of loss

loss in accounts

intermediate holding gains and losses

intermediate consumption

expense; expenditure; cost

domestic material consumption

direct material input

gross saving

gross mixed income

製品単価(せいひんたんか)

unit cost of production

nominal holding gain on liabilities

名目保有利得―非金融資産

nominal holding gain on non-financial assets

nominal holding gain on financial assets

cost of mining

transport margin

dissipative losses

dissipative use of products

rent payment

rent payment

経常支出(けいじょうししゅつ)

current expenditure; recurrent expenditure

losses during storage

losses during distribution

variable cost

trade margin

property income

depreciation of assets

net value added

net value added

net price in environmental accounts

other economic flows

economic flow

property income

energy residual

final consumption expenditure

gross operating surplus

gross operating balance

net operating balance

consumption of fixed capital

net national disposable income; NNDI

無駄な支出（むだなししゅつ）

wasteful expenditure

current transfers of NPISHs

household expenditure

household non-monetary income

household income

家計の非商品・非サービス支出

household non-goods and non-services expenditure

対家計民間非営利団体の最終消費支出

final consumption expenditure of NPISHs

imputed rent of owner-occupied dwellings

自己最終使用のための産出

output for own final use

自己最終使用のための生産

production for own final use

財務比率 Санхүүгийн харьцаа 75

Reverse leverage

Book value per share

Financial self-sufficiency

Financial health

総資産利益率 (ROA)

Return on Assets [ROA]

年金終価係数 (FVIFA)

Future value interest factor for an annuity (FVIFA)

信託サービスの健全性比率

Prudential ratio for trust service

総資産利益率 (ROA)

Return on total assets (ROA)

Total asset turnover

Annuity factor

Present value interest factor

Degree of indebtedness

Equity leverage

ROE: Return on equity

利益率または売上高利益率 (ROS)

Profit margin or return on sales (ROS)

Profitability

Periodic rate

Effective annual rate

Nominal annual rate

Effective (true) interest rate

Gross profit margin

Gross profit margin

Times interest earned ratio

Interest rate

Operating profit margin

Operating margin

Operating profit margin

Coverage ratios

Quick (acid-test) ratio

Ratio analisys

Liquidity ratios

Leverage ratios

Current ratio

Operational self-sufficiency

gender inequality index; GII

gender development index; GDI

ジェンダー・エンパワーメント尺度

gender empowerment measure

gender indicator

輸入数量指数および単価指数

import volume and unit value index

import price index

index reference period

mean squared error

coefficient; rate

imputation variance

statistical measure; statistic

statistical indicator

interviewer variance

refusal rate

fixed-basket price index

sampling variance

sampling rate

coverage rate

response rate

relative standard error; coefficient of variation

損益分岐点(そんえきぶんきてん)(BEP: break-even point)

BEP: break-even point

消費者物価指数 (CPI)

Consumer price index (CPI)

消費者物価指数（CPI）

consumer price index; CPI

gender ratio; sex ratio

human development index; HDI

不平等調整済み人間開発指数

inequality-adjusted human development index; IHDI

transition rate

export goods price index

輸出数量指数および単価指数

export volume and unit value index

貧困ギャップ指数（α=1）

poverty gap index; poverty depth index (α=1)

poverty headcount index (α=0)

producer price index; PPI

price reference period

outcome rate

統計 Статистик 19

Coefficient of variation (CV)

Cross-sectional analysis

EPSEM sample

Laspeyres index

Paasche index

Taylor linearized variance estimation

Fisher price index

classification; separation

significance level

construction price index

volume index

processing error

confidence level

stratification

stratified sample

manual counting; hand tally

replicate sample

rotating panel design; repeated panel design

監査・基準 Аудит, стандарт 18

一般に公正妥当と認められた会計原則 (GAAP)

Generally accepted accounting principles (GAAP)

Accounting standards

公開会社会計監督委員会 (PCAOB)

Public Company Accounting Oversight Board (PCAOB)

International Financial Reporting Standards (IFRS)

Internal audit

classification of the functions of government

accounting rule

国際会計基準(International Accounting Standards: IAS)

International Accounting Standards (IAS)

standard international trade classification

International Financial Reporting Standards: IFRS

statistical confidentiality

statistical standard

standard statistical unit

accrual-based accounting

perpetual inventory method

国民経済計算体系（SNA）

system of national accounts; SNA

国民経済計算 Үндэсний тооцоо 46

GDP base year for price comparison

資産勘定におけるその他の変動

other changes in the volume of assets

primary income

natural resource input

natural resource residual

natural input

natural asset

system of integrated environmental and economic accounting

environmental accounts

environmental statistics

redistribution of income in kind account

physical flow

physical depletion

real holding gains and losses

other structures

other buildings and structures

other machinery and equipment

expenditure on goods and services

product balance

foreign trade conversion factor

rerouting of transactions

editing error

to misappropriate; to divert (funds)

マテリアリティ (materiality)

公認会計士(こうにんかいけいし)

certified public accountant (CPA)

confidentiality

不正会計(ふせいかいけい)

accounting fraud; financial irregularity

statistical error

statistical editing operation

total survey error; TSE

sampling error; standard error

non-sampling error

sampling bias

coverage error

coverage bias

nonresponse error

nonresponse bias

不正会計(ふせいかいけい)

fraudulent accounting; illegal finance

measurement error

🏠 Anagura Sites

カテゴリー

📚 用語集・索引

一般概念 Ерөнхий ойлголт 278

Фитчийн үнэлгээ

анхан шатны баримт

аюулгүй байдлын зориулалт

гадаад таамаглал

гадаадын хөрөнгө оруулалттай ББСБ

геометр дундаж

гүйлгээ

гүйлгээний зориулалт

далан хоёрын дүрэм

дебит

дунд хугацаа

дундын алба

зарж эргэн түрээслэх хэлцэл

зэрэглэл тогтоох агентлаг

зээлийн батлан даагч

индекс

индексжүүлсэн түрээс

итгэмжлэгдсэн этгээд

мэдрэмжийн шинжилгээ

мүүдисийн үнэлгээ

нэхэмжлэлийн хугацаа

нэхэмжлэлийн өдөр

нөлөөлөх түвшин

нөхөн сэргээгдэх хугацаа

санхүүгийн жил

сарын эцэс

стационарь үйл ажиллагаа

суурь нэгж

суурь он, суурь үе

сэттлор

сүүлд авснаа эхэлж зарлагдах арга

таамаглан тооцох арга

тасралтгүй суурь

тэнцлээс хасах

тэтгэврийн төлөвлөгөө

түр зуурын арга

түр зөрүү

түрээс

түрээслэгч

түрээслүүлэгч

төлбөрийн чадвар алдагдах (дефолт)

төлбөрийн өдөр

төсөв

удирдлагын санхүү

улирлаар нийлмэл хүү тооцох

улирлаар хүүг хуримтлуулах

фронт алба

хамтын зээлжигчийн нэгдэл (синдикат)

ханш буюу үнэ өсөх/чангарах

холбогдох этгээдтэй хийсэн хэлцэл

холимог мөнгөн урсгал

хувь хүртэгч /итгэлцэл/

хугацаа

хугацааны шугам

худалдааны санхүүжилт

хэвтээ тэнхлэгийн шинжилгээ

хэлцэл хийгдэх өдөр

хөрвөх чадвартай байх

цалингийн тооцооны хуудас

шинж тэмдэг өгөх

шууд санхүүжилт

элэгдэл байгуулагдах хугацаа

эргэн төлөгдөх өдөр

эхэлж авснаа эхэлж зарлагадах арга

үнийн өөрчлөлтийн эрсдэл

үнэ цэнийг бууруулж бүртгэх

үнэлгээ

балансын гадуурх санхүүжилт

балансын гадуурх үйл ажиллагаа

банк бус санхүүгийн байгууллага (ББСБ)

дансны нэгдсэн жагсаалт

ерөнхий дэвтэр

журнал бичилт

нягтлан бодох бүртгэлийн давхар бичилт

нягтлан бодох бүртгэлийн төрлүүд

нягтлан бодох бүртгэлийн эрсдэл