GAAP
一般に認められた会計原則
米国の会計基準の総称。FASBが制定
Financial statements must be prepared in accordance with GAAP.
FASB
財務会計基準審議会
米国GAAPを制定する機関
The FASB is the primary standard-setting body for U.S. GAAP.
Accrual Basis
発生主義
現金の動きではなく取引発生時に認識
Under the accrual basis of accounting, revenue is recognized when earned, regardless of when cash is received.
Cash Basis
現金主義
現金を受け取った/支払った時に認識。GAAPではない
Under the cash basis, revenue is recorded only when cash is collected.
Going Concern
継続企業の前提
企業は将来も事業を継続するという前提
The going concern assumption presumes that an entity will continue operations for the foreseeable future.
Materiality
重要性
利用者の意思決定に影響する大きさ
Information is material if omitting or misstating it could influence the decisions of financial statement users.
Relevance
目的適合性
意思決定に役立つ情報の質的特性
To be relevant, financial information must have predictive value, confirmatory value, or both.
Faithful Representation
忠実な表現
完全・中立・誤りがないこと
Faithful representation requires information to be complete, neutral, and free from error.
Comparability
比較可能性
異なる企業・期間で比較できること
Comparability enables users to identify similarities and differences between entities.
Consistency
首尾一貫性
同じ方法を期間を通じて適用すること
Consistency refers to using the same accounting methods from period to period.
Conservatism
保守主義
不確実な場合は慎重に。ただしGAAPでは公式特性ではない
Conservatism suggests that when in doubt, choose the option that is least likely to overstate assets or income.
Historical Cost
取得原価
取得時の実際の支払額で記録
Under historical cost, assets are recorded at the amount paid to acquire them.
Fair Value
公正価値
市場参加者間での測定日の交換価格
Fair value is the price that would be received to sell an asset in an orderly transaction between market participants.
Revenue Recognition Principle
収益認識原則
履行義務を充足した時点で収益を認識
Revenue is recognized when a performance obligation is satisfied by transferring a promised good or service.
Matching Principle
対応原則（費用収益対応の原則）
収益と関連する費用を同じ期間に認識
The matching principle requires expenses to be recognized in the same period as the related revenue.
Full Disclosure Principle
完全開示の原則
利用者に必要な全情報を開示する
The full disclosure principle requires all information necessary for decision-making to be reported.
SEC
証券取引委員会
上場企業の財務報告を監督する政府機関
The SEC requires publicly traded companies to file annual reports on Form 10-K.
ASC (Accounting Standards Codification)
会計基準コード体系
FASBが発行するGAAPの唯一の権威ある法源
The ASC is the single source of authoritative nongovernmental U.S. GAAP.
IFRS
国際財務報告基準
IASBが制定。US GAAPとの差異が頻出
IFRS is used in over 140 countries and is issued by the IASB.
Economic Entity Assumption
経済的実体の公準
企業と所有者の活動を区別する
The economic entity assumption requires that the activities of the entity be kept separate from those of its owners.
Balance Sheet
貸借対照表
一時点の財政状態を表示。A = L + E
The balance sheet reports assets, liabilities, and equity at a specific point in time.
Income Statement
損益計算書
一期間の経営成績を表示
The income statement presents revenues and expenses for a period of time.
Statement of Comprehensive Income
包括利益計算書
Net Income + OCI = Comprehensive Income
Comprehensive income includes net income plus other comprehensive income items.
Other Comprehensive Income (OCI)
その他の包括利益
PLを通らない損益。PUFI（年金・未実現・外貨・金利）
Unrealized gains on available-for-sale securities are reported in other comprehensive income.
Statement of Stockholders' Equity
株主資本等変動計算書
資本の変動を期首→期末で表示
The statement of stockholders' equity reconciles the beginning and ending balances of each equity component.
Classified Balance Sheet
区分貸借対照表
流動/非流動に分類した形式
A classified balance sheet separates assets and liabilities into current and noncurrent categories.
Current Assets
流動資産
1年以内または営業サイクル内に現金化される資産
Current assets include cash, accounts receivable, and inventory.
Current Liabilities
流動負債
1年以内に支払期限が到来する債務
Accounts payable and accrued expenses are classified as current liabilities.
Discontinued Operations
非継続事業
処分済みまたは処分予定の事業構成要素
Results from discontinued operations are reported separately, net of tax, on the income statement.
Subsequent Events
後発事象
期末日から監査報告書日までのイベント
Subsequent events occurring before the financial statements are issued may require adjustment or disclosure.
Related-Party Transactions
関連当事者取引
独立第三者間でない取引は開示が必要
Related-party transactions must be disclosed even if they are at arm's length.
Earnings Per Share (EPS)
1株当たり利益
上場企業は表示必須。Basic と Diluted
Basic EPS is calculated by dividing net income available to common shareholders by weighted-average shares outstanding.
Segment Reporting
セグメント報告
上場企業は事業セグメント別情報を開示
Segment reporting requires disclosure of operating segments that meet quantitative thresholds.
Interim Reporting
中間報告
四半期報告。年度の一部として扱う
Interim financial statements are prepared using the same accounting principles as annual statements.
Fair Value Hierarchy
公正価値ヒエラルキー
Level 1（市場価格）> Level 2（類似）> Level 3（推定）
Level 1 inputs are quoted prices in active markets for identical assets or liabilities.
Cash and Cash Equivalents
現金及び現金同等物
満期3ヶ月以内の短期投資を含む
Cash equivalents include Treasury bills and money market funds with maturities of three months or less.
Bank Reconciliation
銀行勘定調整表
帳簿残高と銀行残高の差異を調整
Outstanding checks and deposits in transit are common items on a bank reconciliation.
Accounts Receivable
売掛金
信用取引による未回収金
Accounts receivable represent amounts owed by customers for goods or services sold on credit.
Allowance for Doubtful Accounts
貸倒引当金
回収不能見積額。Contra Asset
The allowance for doubtful accounts is a contra asset that reduces accounts receivable to net realizable value.
Net Realizable Value (NRV)
正味実現可能価額
売価 - 完成・販売コスト
Inventory must be reported at the lower of cost or net realizable value.
FIFO
先入先出法
最も古い在庫から先に売却と仮定
Under FIFO, the cost of goods sold reflects the oldest inventory costs.
LIFO
後入先出法
最も新しい在庫から先に売却と仮定。IFRSでは禁止
LIFO is permitted under U.S. GAAP but prohibited under IFRS.
Weighted-Average Cost
加重平均法
全在庫の平均単価で計算
Under the weighted-average method, COGS and ending inventory reflect the average cost per unit.
Lower of Cost or NRV
原価と正味実現可能価額の低い方
棚卸資産の評価基準。損失は即時認識
When market value drops below cost, inventory is written down to the lower of cost or NRV.
Factoring
ファクタリング（売掛金の売却）
売掛金を第三者に売却して資金化
Factoring without recourse transfers the risk of uncollectibility to the factor.
Perpetual Inventory System
永続棚卸法
リアルタイムで在庫を追跡
A perpetual inventory system continuously updates inventory records as purchases and sales occur.
Periodic Inventory System
定期棚卸法
期末に実地棚卸で在庫を確定
Under a periodic system, cost of goods sold is determined at the end of the period.
Cost of Goods Sold (COGS)
売上原価
BI + Purchases - EI = COGS
Cost of goods sold equals beginning inventory plus purchases minus ending inventory.
Gross Profit Method
売上総利益法
過去の粗利率から在庫を推定する方法
The gross profit method is used to estimate ending inventory for interim reporting.
Retail Inventory Method
小売棚卸法
小売価格ベースで在庫を推定
The retail inventory method converts ending inventory at retail to cost using a cost-to-retail ratio.
Consignment
委託販売
所有権は委託者に残る。受託者の在庫ではない
Consigned goods remain the inventory of the consignor until sold by the consignee.
Pledging
担保差入
売掛金を担保にして借入れ
Pledging receivables involves using them as collateral for a loan while retaining ownership.
Current Expected Credit Losses (CECL)
現在予想信用損失モデル
ASC 326。取得時から予想損失を見積もる
Under CECL, entities must estimate expected credit losses over the life of the financial asset at inception.
Specific Identification
個別法
各在庫単位の実際原価を追跡
Specific identification tracks the actual cost of each individual inventory item sold.
LIFO Reserve
LIFO調整額
FIFO在庫額とLIFO在庫額の差額
The LIFO reserve represents the difference between inventory valued under LIFO and FIFO.
Accounts Payable
買掛金
商品・サービスの購入による未払額
Accounts payable represent amounts owed to suppliers for goods purchased on credit.
Accrued Liabilities
未払費用
発生済み・未払いの費用
Accrued liabilities include wages payable, interest payable, and taxes payable.
Unearned Revenue
前受収益
代金受領済み・サービス未提供の負債
Unearned revenue is recognized as a liability until the performance obligation is satisfied.
Contingent Liability
偶発債務
Probable & Estimable → 計上。Possible → 注記のみ
A contingent liability is accrued when it is probable and the amount can be reasonably estimated.
Warranty Liability
保証債務
Assurance型は負債計上。Service型は収益繰延
An assurance-type warranty is accrued as a liability at the time of sale.
Compensated Absences
有給休暇の未消化分
権利が確定し蓄積する場合は負債計上
A liability for compensated absences is accrued when the obligation is attributable to services already rendered.
Asset Retirement Obligation (ARO)
資産除去債務
将来の除去コストの現在価値を負債計上
An asset retirement obligation is recognized at fair value when a legal obligation exists to retire a long-lived asset.
Contingent Gain
偶発利得
実現まで認識しない。注記のみ
Contingent gains are not recognized until realized; they may be disclosed if probable.
Current Maturities of Long-Term Debt
長期借入金の1年以内返済分
1年以内に返済期限の長期債務は流動負債に振替
The portion of long-term debt due within one year is reclassified as a current liability.
Short-Term Debt Expected to Be Refinanced
借換予定の短期借入金
借換の意図と能力があれば非流動に分類可能
Short-term obligations may be classified as noncurrent if the entity intends and has the ability to refinance.
Litigation
訴訟
偶発債務の典型例。損失の可能性で処理が変わる
Pending litigation is accrued as a loss when the outcome is probable and the amount is estimable.
Premiums and Coupons
景品・クーポン
将来の履行コストを売上時に負債計上
The estimated cost of premium offers outstanding is recorded as a current liability.
Exit or Disposal Activity
事業撤退・処分活動
費用はコミット時ではなく負債発生時に認識
Costs associated with an exit activity are recognized when the liability is incurred, not at the commitment date.
Dividends Payable
未払配当金
宣言日に負債計上。支払日に消滅
Cash dividends become a liability on the declaration date.
Sales Tax Payable
未払消費税
企業は代理徴収しているだけ。収益ではない
Sales tax collected from customers is a liability, not revenue, to the collecting entity.
Property, Plant, and Equipment (PP&E)
有形固定資産
事業使用目的の有形長期資産
PP&E includes land, buildings, machinery, and equipment used in business operations.
Capitalization
資産計上
費用ではなく資産として計上すること
Costs that provide future economic benefits should be capitalized rather than expensed.
Depreciation
減価償却
有形固定資産の取得原価を耐用年数にわたり配分
Depreciation allocates the cost of a tangible asset over its estimated useful life.
Straight-Line Method
定額法
（取得原価 - 残存価額）÷ 耐用年数
The straight-line method results in equal depreciation expense each period.
Double-Declining Balance
倍額定率法
定額法の2倍の率。残存価額は最初は無視
Double-declining balance applies twice the straight-line rate to the carrying amount each period.
Sum-of-the-Years'-Digits
級数法
加速償却法の一種。分母はn(n+1)/2
Sum-of-the-years'-digits depreciation applies a decreasing fraction to the depreciable base each year.
Units-of-Production
生産高比例法
実際の使用量に基づく償却
Units-of-production depreciation is based on actual usage rather than the passage of time.
Impairment
減損
帳簿価額が回収不能な場合に損失認識。2ステップテスト
An impairment loss is recognized when the carrying amount exceeds the fair value of the asset.
Nonmonetary Exchange
非貨幣性交換
Commercial Substanceがあればfair valueで認識
Nonmonetary exchanges with commercial substance are recorded at the fair value of the assets exchanged.
Salvage Value (Residual Value)
残存価額
耐用年数終了時の見積売却価額
Salvage value is the estimated amount an entity will receive when it disposes of the asset.
Capital Expenditure
資本的支出
資産の耐用年数を延長したり能力を向上させる支出
A capital expenditure extends the useful life or increases the productivity of an asset.
Revenue Expenditure
収益的支出（費用処理）
当期の費用として処理する支出
Routine maintenance and repairs are classified as revenue expenditures and expensed immediately.
Depletion
減耗償却
天然資源（鉱山・油田等）の費用配分
Depletion allocates the cost of natural resources to the units extracted during the period.
Held for Sale
売却目的保有
減価償却を停止し、低い方（帳簿/FV-売却費用）で評価
An asset classified as held for sale is measured at the lower of its carrying amount or fair value less cost to sell.
Component Depreciation
コンポーネント別減価償却
IFRS要求。各部品を個別に減価償却
Under IFRS, each significant component of PP&E is depreciated separately.
Interest Capitalization
借入費用の資産化
適格資産の建設中に発生した利息を取得原価に含める
Interest costs incurred during the construction of a qualifying asset are capitalized as part of the asset's cost.
Revaluation Model
再評価モデル
IFRSのみ。定期的にFVで再評価
Under the IFRS revaluation model, PP&E is carried at fair value less subsequent depreciation.
Gain/Loss on Disposal
固定資産売却損益
売却額 - 帳簿価額 = 売却損益
A gain on disposal is recognized when the proceeds exceed the carrying amount of the asset.
Intangible Asset
無形資産
物理的実体のない識別可能な非貨幣性資産
Intangible assets include patents, copyrights, trademarks, and franchise rights.
Goodwill
のれん
取得対価 - 純資産FVの超過額。償却しない
Goodwill is the excess of the purchase price over the fair value of identifiable net assets acquired.
Amortization
無形資産の償却
有限の耐用年数を持つ無形資産に適用
A patent with a remaining legal life of 15 years is amortized over its useful life.
Indefinite-Lived Intangible
耐用年数が不確定な無形資産
償却しないが毎年減損テストを実施
Indefinite-lived intangible assets are not amortized but are tested for impairment annually.
Research and Development (R&D)
研究開発費
原則として発生時に費用処理。ソフトウェアは例外あり
Research and development costs are generally expensed as incurred under U.S. GAAP.
Patent
特許権
法的保護期間20年。実際の耐用年数で償却
A patent is amortized over the shorter of its legal life or estimated useful life.
Copyright
著作権
著作者の生存期間 + 70年
A copyright is amortized over its expected useful economic life.
Trademark
商標権
更新可能で耐用年数不確定。減損テストのみ
Trademarks with indefinite useful lives are not amortized but are tested for impairment annually.
Franchise Right
フランチャイズ権
有限期間なら償却、不確定なら減損テスト
A franchise with a limited contractual life is amortized over the franchise period.
Internally Developed Software
自社開発ソフトウェア
技術的実現可能性確立後のコストを資産化
Costs of internally developed software are capitalized after technological feasibility is established.
Goodwill Impairment
のれんの減損
報告単位のFVが帳簿価額を下回る場合に損失認識
A goodwill impairment loss is recognized when the carrying amount of a reporting unit exceeds its fair value.
Start-Up Costs
開業費
発生時に費用処理。資産化しない
Start-up costs, including organization costs, are expensed as incurred.
Present Value (PV)
現在価値
将来のキャッシュフローを現在の価値に割り引く
The present value of a future amount is calculated by discounting it at the appropriate interest rate.
Future Value (FV)
将来価値
現在の金額が将来いくらになるか
The future value is the amount to which a present sum will grow at a given interest rate over time.
Annuity
年金
一定期間にわたる等額のキャッシュフロー
An ordinary annuity involves equal payments made at the end of each period.
Ordinary Annuity
普通年金
各期末に支払い。通常のデフォルト
An ordinary annuity has payments occurring at the end of each period.
Annuity Due
期首払年金
各期首に支払い。PV/FVが普通年金より大きい
An annuity due has payments at the beginning of each period, resulting in a higher present value than an ordinary annuity.
Discount Rate
割引率
PV計算に使う利率。リスクに応じて変動
The discount rate reflects the time value of money and the risk associated with future cash flows.
Compound Interest
複利
元本だけでなく過去の利息にも利息がつく
Compound interest is calculated on the principal plus accumulated interest from prior periods.
Simple Interest
単利
元本のみに利息がつく
Simple interest is computed only on the original principal amount.
Effective Interest Rate
実効利率
市場利率。社債のアモチゼーションで使用
The effective interest rate is used to calculate interest expense on bonds payable.
Deferred Annuity
繰延年金
一定期間後に支払が開始される年金
A deferred annuity requires calculating the present value of the annuity and then discounting it to today.
Lump Sum
一時金
一回限りの支払い・受取り
A lump sum payment of $100,000 due in 5 years has a present value less than $100,000.
Implicit Rate
暗黙の利率
リース等で支払額とFVから逆算される利率
The implicit rate in a lease equates the present value of lease payments to the fair value of the asset.
Bond
社債
企業が発行する債券。額面・利率・満期がある
A bond is a debt instrument that obligates the issuer to pay interest and repay the principal at maturity.
Face Value (Par Value)
額面価額
満期時に返済する金額。通常$1,000
The face value of a bond is the amount to be repaid to the bondholder at maturity.
Stated Rate (Coupon Rate)
表面利率（クーポンレート）
額面に対する利息率。現金利息の計算に使用
The stated rate determines the amount of cash interest paid to bondholders each period.
Market Rate (Yield Rate)
市場利率（利回り）
投資家の要求利回り。発行価格を決定
When the market rate exceeds the stated rate, the bond is issued at a discount.
Premium
プレミアム（打歩発行差金）
Stated Rate > Market Rate のとき額面超で発行
A bond is issued at a premium when the stated interest rate exceeds the market rate.
Discount
ディスカウント（割引発行差金）
Stated Rate < Market Rate のとき額面未満で発行
A bond is issued at a discount when the market rate exceeds the stated rate.
Effective Interest Method
実効利率法
GAAP要求。利息費用 = 帳簿価額 x 市場利率
Under the effective interest method, interest expense equals the carrying amount times the market rate.
Straight-Line Amortization
定額償却法
差金を均等に償却。実効利率法と重要差がない場合のみ
Straight-line amortization allocates an equal amount of premium or discount to each interest period.
Carrying Amount
帳簿価額
額面 ± 未償却差金
The carrying amount of a bond equals its face value plus unamortized premium or minus unamortized discount.
Bond Issuance Costs
社債発行費
帳簿価額から直接控除。別個の資産ではない
Bond issuance costs reduce the carrying amount of the bond and are amortized over its life.
Callable Bond
繰上償還可能社債
発行者が満期前に額面で償還できる
A callable bond allows the issuer to redeem the bond before its maturity date.
Convertible Bond
転換社債
投資家が株式に転換できる社債
A convertible bond gives the holder the option to convert the bond into common stock.
Early Extinguishment
期限前償還
帳簿価額と償還額の差額を損益認識
A gain or loss on early extinguishment is the difference between the carrying amount and the reacquisition price.
Zero-Coupon Bond
ゼロクーポン債
利息なし。大幅ディスカウントで発行
A zero-coupon bond pays no periodic interest and is issued at a deep discount from face value.
Accrued Interest
経過利息
利払日間に発生した未払利息
When a bond is sold between interest dates, the buyer pays the seller accrued interest.
Lease
リース
対価と交換に一定期間資産を使用する権利
A lease is a contract that conveys the right to use an identified asset for a period of time in exchange for consideration.
Operating Lease
オペレーティング・リース
借手はROU資産とリース負債を認識。費用は定額
Under ASC 842, a lessee recognizes a right-of-use asset and lease liability for operating leases.
Finance Lease
ファイナンス・リース
実質的に購入。償却費と利息費用を別々に認識
A finance lease transfers substantially all risks and rewards of ownership to the lessee.
Right-of-Use (ROU) Asset
使用権資産
リース期間にわたり資産を使用する権利
The right-of-use asset represents the lessee's right to use the leased property over the lease term.
Lease Liability
リース負債
リース料の現在価値
The lease liability is measured at the present value of future lease payments.
Incremental Borrowing Rate
追加借入利率
暗黙利率が不明な場合に使用する借手の借入利率
When the implicit rate is not readily determinable, the lessee uses its incremental borrowing rate.
Lease Term
リース期間
解約不能期間 + 合理的に確実な更新・延長期間
The lease term includes the noncancellable period plus periods covered by reasonably certain renewal options.
Residual Value Guarantee
残価保証
借手がリース終了時の資産価値を保証
A lessee's residual value guarantee is included in the measurement of the lease liability.
Sale-Leaseback
セールス・リースバック
資産を売却して同時にリースバック
In a sale-leaseback transaction, the seller-lessee sells an asset and simultaneously leases it back.
Short-Term Lease Exemption
短期リースの免除
12ヶ月以下のリースはROU認識不要の選択肢あり
A lessee may elect not to recognize ROU assets and lease liabilities for leases with a term of 12 months or less.
Direct Financing Lease
直接金融リース
貸手分類。利息収益のみ。販売益なし
A direct financing lease results in the lessor recognizing interest income over the lease term.
Sales-Type Lease
販売型リース
貸手分類。販売益 + 利息収益を認識
Under a sales-type lease, the lessor recognizes a selling profit and interest income.
Lease Classification Criteria
リース分類基準
所有権移転・割安購入選択権・期間75%・PV90%
A lease is classified as a finance lease if it meets any one of the five classification criteria.
Variable Lease Payment
変動リース料
指数やレートに連動する支払は負債に含む
Variable lease payments based on an index or rate are included in the lease liability measurement.
Purchase Option
購入選択権
合理的に確実な場合はリース負債に含める
A purchase option that the lessee is reasonably certain to exercise is included in the lease liability.
Note Receivable
受取手形
書面による支払約束。利息付きが多い
A note receivable is a written promise to receive a specific amount at a future date.
Note Payable
支払手形
書面による支払義務
A note payable obligates the issuer to pay the face amount plus interest at maturity.
Interest-Bearing Note
利付手形
額面に利息がつく手形
An interest-bearing note specifies a stated rate of interest applied to the face amount.
Non-Interest-Bearing Note
無利息手形
利息が額面に含まれている。割引で発行
A non-interest-bearing note is issued at a discount, with interest included in the face amount.
Imputed Interest
帰属利息
利率が不合理な場合に市場利率を適用
When the stated interest rate is unreasonable, imputed interest must be calculated using a market rate.
Discount on Notes Payable
支払手形割引
額面と発行価額の差額。利息費用として償却
The discount on a note payable is amortized to interest expense over the life of the note.
Maturity Value
満期価額
満期時に支払う総額（元本＋利息）
The maturity value of an interest-bearing note equals the face amount plus total interest.
Dishonored Note
不渡手形
期日に支払われなかった手形
A dishonored note receivable is reclassified to accounts receivable including accrued interest.
Installment Note
分割払手形
元本と利息を定期的に分割で支払う
An installment note requires periodic payments of both principal and interest over the note's life.
Mortgage
抵当借入
不動産を担保にした長期借入
A mortgage note is secured by real property and typically repaid in monthly installments.
ASC 606
収益認識基準（ASC 606）
5ステップモデル。USCPA最頻出トピックの一つ
ASC 606 establishes a five-step model for recognizing revenue from contracts with customers.
Performance Obligation
履行義務
顧客に移転する約束した財・サービス
A performance obligation is a promise to transfer a distinct good or service to the customer.
Transaction Price
取引価格
企業が権利を得る対価の額
The transaction price is the amount of consideration to which the entity expects to be entitled.
Standalone Selling Price
独立販売価格
各履行義務への取引価格配分の基礎
The transaction price is allocated to each performance obligation based on relative standalone selling prices.
Contract Asset
契約資産
対価の権利があるが請求権がまだない
A contract asset is recognized when an entity performs before the customer pays or payment is due.
Contract Liability
契約負債
対価を受領したが履行義務が未充足
A contract liability is recognized when a customer pays before the entity satisfies a performance obligation.
Distinct Good or Service
区別できる財・サービス
顧客が単独で便益を得られるかどうか
A good or service is distinct if the customer can benefit from it on its own or with readily available resources.
Point in Time
一時点での認識
支配が移転した時点で収益を認識
Revenue is recognized at a point in time when control of the good transfers to the customer.
Over Time
一定期間にわたる認識
3つの要件のいずれかを満たせば期間認識
Revenue is recognized over time when the customer simultaneously receives and consumes the benefits.
Variable Consideration
変動対価
割引・リベート・返品等。期待値or最頻値で見積もる
Variable consideration is estimated using either the expected value or the most likely amount approach.
Constraint on Variable Consideration
変動対価の制約
重大な戻入れが発生しない可能性が高い範囲で認識
Variable consideration is included in the transaction price only to the extent that a significant reversal is not probable.
Principal vs Agent
本人 vs 代理人
本人=総額、代理人=純額で収益認識
A principal controls the good or service before transfer and recognizes revenue at the gross amount.
Bill-and-Hold Arrangement
請求済未出荷取引
出荷前でも一定要件で収益認識可能
Revenue may be recognized in a bill-and-hold arrangement when the customer has requested the arrangement.
Right of Return
返品権
返品見積分は収益から除外し返金負債を計上
When a right of return exists, revenue is reduced for expected returns and a refund liability is recognized.
Significant Financing Component
重大な金融要素
支払タイミングが1年超の場合は利息調整
A significant financing component exists when the timing of payment differs significantly from performance.
Contract Modification
契約変更
追加の財・サービスが区別できるかで処理が変わる
A contract modification is accounted for as a separate contract if it adds distinct goods at standalone prices.
Percentage-of-Completion (Input Method)
進捗度（インプット法）
発生コスト÷見積総コストで進捗を測定
The input method measures progress toward completion based on costs incurred relative to total estimated costs.
Contract Cost
契約コスト
履行コストと獲得コスト。一定要件で資産化
Incremental costs of obtaining a contract are capitalized if expected to be recovered.
Common Stock
普通株式
議決権を持つ基本的な持分証券
Common stock represents the basic ownership interest in a corporation.
Preferred Stock
優先株式
配当・清算で普通株に優先。通常議決権なし
Preferred stock has priority over common stock in dividend payments and liquidation.
Treasury Stock
自己株式
自社が買い戻した株式。Contra Equity
Treasury stock is a company's own stock that has been repurchased and is reported as a contra equity item.
Par Value
額面価額
法律上の最低発行価額。会計上の意味は限定的
Par value is the minimum price at which shares can legally be issued.
Additional Paid-In Capital (APIC)
資本剰余金
発行価額と額面の差額
APIC represents the excess of the issue price over the par value of the stock.
Retained Earnings
利益剰余金
累積利益から配当を引いた残額
Retained earnings represent cumulative net income less dividends declared.
Stock Dividend
株式配当
小規模(< 25%)はFVで、大規模はPar Valueで振替
A small stock dividend (less than 25%) is recorded at the fair market value of the shares distributed.
Stock Split
株式分割
額面と株数が変わるだけ。仕訳なし
A stock split increases the number of shares outstanding and proportionally decreases the par value per share.
Cash Dividend
現金配当
Declaration Date, Record Date, Payment Date
Cash dividends reduce retained earnings on the declaration date.
Basic EPS
基本的1株当たり利益
（NI - Preferred Dividends）÷ 加重平均普通株式数
Basic EPS equals net income minus preferred dividends divided by weighted-average common shares outstanding.
Diluted EPS
希薄化後1株当たり利益
転換社債・ストックオプション等の希薄化効果を反映
Diluted EPS assumes conversion of all dilutive potential common shares.
Stock Option
ストックオプション
従業員に付与。Treasury Stock Methodで希薄化計算
Stock options are included in diluted EPS using the treasury stock method when they are dilutive.
Cumulative Preferred Stock
累積型優先株式
未払配当が蓄積する。EPS計算時に控除必要
Cumulative preferred dividends, whether declared or not, are subtracted from net income in the EPS calculation.
Book Value Per Share
1株当たり純資産額
（総資本 - 優先株式）÷ 普通株式数
Book value per share of common stock equals total stockholders' equity minus preferred equity, divided by common shares outstanding.
Quasi-Reorganization
準更生
累積赤字をゼロにして再スタートする手続
A quasi-reorganization eliminates a deficit in retained earnings without going through legal reorganization.
Appropriated Retained Earnings
処分制限付利益剰余金
配当に充当できないよう制限された利益剰余金
Appropriated retained earnings are restricted and not available for dividend distribution.
Weighted-Average Shares Outstanding
加重平均発行済株式数
EPS計算の分母。期中の株式数変動を加重平均
Weighted-average shares reflect the number of shares outstanding during each portion of the reporting period.
Antidilutive Securities
逆希薄化効果証券
EPS を増加させる証券。Diluted EPSから除外
Antidilutive securities are excluded from the diluted EPS calculation because they would increase EPS.
Held-to-Maturity (HTM)
満期保有投資
債券のみ。償却原価で測定
Held-to-maturity investments are debt securities that the entity intends and is able to hold until maturity.
Trading Securities
売買目的有価証券
短期売買目的。FVで評価、損益はPLに
Trading securities are measured at fair value with unrealized gains and losses reported in net income.
Available-for-Sale (AFS)
売却可能有価証券
FVで評価、未実現損益はOCIに
Unrealized gains and losses on AFS securities are reported in other comprehensive income.
Equity Method
持分法
20-50%保有時。投資先の損益を持分比率で取込
Under the equity method, the investor recognizes its share of the investee's income as investment income.
Significant Influence
重要な影響力
通常20-50%保有で推定。持分法適用の基準
Significant influence is generally presumed when an investor holds 20% or more of the voting stock.
Fair Value Through Net Income (FVTNI)
純利益を通じた公正価値
FV変動をPLに認識するオプション
Under the fair value option, changes in fair value of investments are reported in net income.
Unrealized Gain/Loss
未実現損益
保有中の評価差額。売却時に実現
An unrealized gain occurs when the fair value of a security exceeds its cost.
Impairment of Investments
投資の減損
FVがコストを下回り回復が見込めない場合
An impairment loss is recognized when the decline in fair value is not expected to recover.
Consolidated Statements
連結財務諸表
50%超保有で連結。内部取引は相殺消去
Consolidated financial statements combine the parent and its subsidiaries as a single reporting entity.
Fair Value Option (FVO)
公正価値オプション
金融資産・負債をFVで測定する選択
The fair value option allows an entity to measure eligible financial instruments at fair value.
Debt Security
負債証券
社債・国債等。HTM, AFS, Tradingに分類
Debt securities include government bonds, corporate bonds, and other debt instruments.
Equity Security
持分証券
株式等。原則FVTNIで測定（持分法除く）
Equity securities without significant influence are measured at fair value through net income.
Reclassification Adjustment
組替調整
OCIから実現時にPLへ振替える調整
A reclassification adjustment removes realized gains from OCI and reports them in net income.
Amortized Cost
償却原価
取得原価 ± 償却済プレミアム/ディスカウント
HTM securities are carried at amortized cost on the balance sheet.
Control
支配
50%超の議決権保有で推定。連結が必要
An investor that holds more than 50% of voting stock is presumed to have control over the investee.
Parent Company
親会社
子会社を支配する企業
A parent company controls one or more subsidiaries and prepares consolidated financial statements.
Subsidiary
子会社
親会社に支配されている企業
A subsidiary is an entity controlled by the parent company through majority ownership.
Noncontrolling Interest (NCI)
非支配持分
子会社株式のうち親会社以外の持分。Equityに表示
Noncontrolling interest represents the portion of subsidiary equity not owned by the parent.
Intercompany Transactions
内部取引
連結時に全額相殺消去が必要
All intercompany transactions, such as sales and loans, are eliminated in consolidation.
Goodwill (in Consolidation)
のれん（連結）
取得対価 + NCI FV - 純資産FV の超過額
Goodwill in consolidation equals the excess of consideration transferred plus NCI over the fair value of net assets.
Acquisition Method
取得法
企業結合の唯一の方法。取得日のFVで認識
Under the acquisition method, identifiable assets and liabilities are measured at fair value on the acquisition date.
Elimination Entry
消去仕訳
内部取引・投資勘定を消去するための連結修正仕訳
Elimination entries remove the parent's investment account against the subsidiary's equity.
Upstream Sale
アップストリーム取引
子→親の売却。未実現利益はNCI持分も調整
In an upstream sale, unrealized profit affects both the parent's and NCI's share of subsidiary income.
Downstream Sale
ダウンストリーム取引
親→子の売却。未実現利益は親の持分のみ調整
In a downstream sale, unrealized profit is eliminated entirely against the parent's income.
Bargain Purchase
バーゲンパーチェス（負ののれん）
取得対価が純資産FVを下回る。差額をGain認識
A bargain purchase results in a gain when the fair value of net assets exceeds the consideration paid.
Variable Interest Entity (VIE)
変動持分事業体
議決権ではなくリスク/リターンの集中で連結判断
A VIE is consolidated by its primary beneficiary, which absorbs the majority of expected losses or returns.
Equity Pickup
持分法による取込
投資先の当期純利益 x 持分比率
Under the equity method, the investor records its proportionate share of the investee's net income.
Unrealized Intercompany Profit
未実現内部利益
在庫が外部に売れるまで利益を消去
Unrealized profit on intercompany sales of inventory must be eliminated until the inventory is sold to outsiders.
Acquisition Date
取得日
支配を獲得した日。この日のFVで測定
The acquisition date is the date on which the acquirer obtains control of the acquiree.
Contingent Consideration
条件付対価
取得日にFVで認識。その後の変動はPLに
Contingent consideration is measured at fair value on the acquisition date and remeasured each period.
Deferred Tax Asset (DTA)
繰延税金資産
将来の税金を減少させる一時差異から発生
A deferred tax asset arises when taxable income will be less than book income in future periods.
Deferred Tax Liability (DTL)
繰延税金負債
将来の税金を増加させる一時差異から発生
A deferred tax liability arises when book income exceeds taxable income due to temporary differences.
Temporary Difference
一時差異
会計上と税務上の差異で将来解消されるもの
Depreciation differences between book and tax create temporary differences.
Permanent Difference
永久差異
永久に解消されない差異。繰延税金の対象外
Municipal bond interest is a permanent difference that never reverses.
Valuation Allowance
評価性引当金
DTAの回収可能性が50%以下なら設定
A valuation allowance is recorded when it is more likely than not that a DTA will not be realized.
Net Operating Loss (NOL) Carryforward
繰越欠損金
将来の課税所得と相殺可能。DTAとして認識
A net operating loss carryforward creates a deferred tax asset that can offset future taxable income.
Tax Rate Change
税率変更
enacted された新税率でDTA/DTLを再測定
When enacted tax rates change, deferred tax assets and liabilities are remeasured using the new rates.
Intraperiod Tax Allocation
期間内税金配分
税金を継続事業・非継続事業・OCIなどに配分
Intraperiod tax allocation assigns income tax expense to continuing operations, discontinued operations, and OCI.
Current Tax Expense
当期法人税等
当期の課税所得に基づく実際の税金
Current tax expense is the amount of income tax payable for the current period.
Effective Tax Rate
実効税率
法人税等 ÷ 税引前利益。法定税率との差異を注記
The effective tax rate may differ from the statutory rate due to permanent differences and credits.
Uncertain Tax Position
不確実な税務ポジション
ASC 740-10。50%超の可能性で認識
An uncertain tax position is recognized only when it is more likely than not to be sustained upon examination.
Enacted Tax Rate
制定税率
法律で制定された税率。DTA/DTL計算に使用
Deferred taxes are measured using the enacted tax rate expected to apply when the temporary difference reverses.
Tax Credit
税額控除
税額から直接控除できる金額
A tax credit directly reduces the amount of income tax owed.
Taxable Income
課税所得
税法に基づく所得。会計上の利益とは異なる
Taxable income is calculated in accordance with tax laws and may differ from pretax financial income.
Book-Tax Difference
会計・税務差異
会計上と税務上の収益・費用認識時期の違い
Accelerated depreciation for tax purposes creates a book-tax difference and a deferred tax liability.
Statement of Cash Flows
キャッシュ・フロー計算書
営業・投資・財務の3区分で現金の動きを表示
The statement of cash flows reports cash inflows and outflows from operating, investing, and financing activities.
Operating Activities
営業活動
本業に関する現金の動き。間接法が一般的
Cash flows from operating activities include cash received from customers and cash paid to suppliers.
Investing Activities
投資活動
固定資産・投資の取得と売却
Investing activities include purchases and sales of long-term assets and investments.
Financing Activities
財務活動
借入・返済・株式発行・配当支払
Financing activities include proceeds from borrowings, repayments of debt, and dividend payments.
Indirect Method
間接法
純利益から営業CFを逆算。実務で最も一般的
The indirect method adjusts net income for noncash items to arrive at cash from operations.
Direct Method
直接法
主要な現金収支を個別に表示。FASBは推奨
The direct method reports major classes of gross cash receipts and gross cash payments.
Noncash Investing and Financing
非現金投資・財務活動
CF計算書の本文外で補足開示が必要
Noncash transactions, such as converting debt to equity, are disclosed separately from the cash flow statement.
Free Cash Flow
フリーキャッシュフロー
営業CF - 設備投資。自由に使える資金
Free cash flow equals operating cash flow minus capital expenditures.
Depreciation Addback
減価償却費の加算
間接法で非現金費用を加算する代表的調整
Depreciation is added back to net income under the indirect method because it is a noncash expense.
Changes in Working Capital
運転資本の増減
AR増→現金減、AP増→現金増として調整
An increase in accounts receivable reduces cash from operations under the indirect method.
Interest Paid
支払利息（現金）
US GAAPでは営業活動に分類
Under U.S. GAAP, interest paid is classified as an operating activity on the cash flow statement.
Dividends Paid
支払配当金
US GAAPでは財務活動に分類
Dividends paid to shareholders are classified as financing activities under U.S. GAAP.
Income Taxes Paid
法人税等支払額
US GAAPでは営業活動に分類
Income taxes paid are classified as operating activities under U.S. GAAP.
Gain/Loss Adjustment
損益の調整
間接法でGainは減算、Lossは加算
A gain on sale of equipment is subtracted from net income in the operating section because it is an investing cash flow.
Cash Flow from Operations (CFO)
営業活動によるキャッシュフロー
最も重要な区分。企業の本業の現金創出力
CFO reflects the cash generated from the entity's core business operations.
Change in Accounting Principle
会計方針の変更
遡及適用が原則。累積的影響額を利益剰余金に調整
A change in accounting principle is applied retrospectively by adjusting the beginning balance of retained earnings.
Change in Accounting Estimate
会計上の見積りの変更
将来に向かって適用（Prospective）
A change in accounting estimate is applied prospectively in the period of change and future periods.
Change in Reporting Entity
報告企業の変更
遡及適用。過去のFSを修正再表示
A change in reporting entity requires retrospective application to all prior period financial statements.
Error Correction
誤謬の訂正
過年度の誤りを修正再表示（Restatement）
A prior period error is corrected by restating the financial statements of each prior period affected.
Retrospective Application
遡及適用
過去のFSを新方針で再計算して表示
Retrospective application requires adjusting the carrying amounts of assets and liabilities as of the beginning of the earliest period presented.
Prospective Application
将来に向かっての適用
変更時点以降のみ影響。過去は修正しない
Prospective application means the change affects only the current and future periods.
Restatement
修正再表示
過去のFSの誤りを訂正して再表示
Financial statements are restated when a material error from a prior period is discovered.
Cumulative Effect
累積的影響額
会計方針変更の過去への累積的な影響額
The cumulative effect of a change in accounting principle is recorded as an adjustment to beginning retained earnings.
Counterbalancing Error
自動修正される誤謬
2期間で自動的に相殺される誤り（例: 期末在庫の誤り）
An error in ending inventory is a counterbalancing error that will reverse in the next period.
Non-Counterbalancing Error
自動修正されない誤謬
放置しても自動的に修正されない誤り
An error in recording the cost of equipment is a non-counterbalancing error that does not self-correct.
Impracticability Exception
実務上不可能の例外
遡及適用が実務上不可能な場合の免除規定
If retrospective application is impracticable, the change is applied prospectively from the earliest date practicable.
Prior Period Adjustment
過年度修正
利益剰余金期首残高を直接修正
A prior period adjustment corrects an error by adjusting the opening balance of retained earnings.
Foreign Currency Transaction
外貨建取引
取引日レートで記録、決算日に換算替え
Foreign currency transactions are recorded at the exchange rate on the transaction date.
Exchange Rate Gain/Loss
為替差損益
レート変動による損益。PLに計上
Exchange rate gains and losses on foreign currency transactions are reported in net income.
Troubled Debt Restructuring
債務不履行条件変更
債務者の財政難で条件が変更された場合の処理
A troubled debt restructuring occurs when a creditor grants a concession to a debtor in financial difficulty.
Pension Expense
年金費用
Service Cost + Interest - Expected Return ± 償却
Net periodic pension cost includes service cost, interest cost, and expected return on plan assets.
Defined Benefit Plan
確定給付制度
給付額が確定。リスクは雇用者が負う
Under a defined benefit plan, the employer bears the investment risk and guarantees a specified benefit.
Defined Contribution Plan
確定拠出制度
拠出額が確定。リスクは従業員が負う
Under a defined contribution plan, the employer's obligation is limited to the contributions made.
Derivative
デリバティブ（金融派生商品）
原資産から価値が派生する金融商品。FVで計上
Derivatives are measured at fair value and reported on the balance sheet.
Hedging
ヘッジ
リスクを相殺する取引。Fair Value / Cash Flow / Net Investment
Hedging activities are designed to offset the risk of changes in fair value or cash flows.
Nonmonetary Transaction
非貨幣性取引
商業的実質がある場合はFVで認識
Nonmonetary exchanges with commercial substance are recorded at fair value.
Share-Based Payment
株式報酬
ストックオプション等。Grant DateのFVで費用認識
Share-based compensation is measured at the grant-date fair value of the equity instruments issued.
Inflation Accounting
物価変動会計
超インフレ経済での財務報告の調整
Entities operating in hyperinflationary economies must adjust their financial statements for price-level changes.
Related-Party Disclosure
関連当事者の開示
取引の性質・金額・残高を開示
Transactions with related parties must be disclosed, including the nature and amount of the transactions.
Current Ratio
流動比率
Current Assets ÷ Current Liabilities
A current ratio above 1.0 indicates the entity has sufficient current assets to cover current liabilities.
Quick Ratio (Acid-Test Ratio)
当座比率
（Cash + Short-term Investments + AR）÷ CL
The quick ratio excludes inventory and prepaid expenses from current assets.
Debt-to-Equity Ratio
負債資本比率
Total Liabilities ÷ Total Equity
A high debt-to-equity ratio indicates greater financial leverage and risk.
Return on Assets (ROA)
総資産利益率
Net Income ÷ Average Total Assets
ROA measures how efficiently a company uses its assets to generate profit.
Return on Equity (ROE)
自己資本利益率
Net Income ÷ Average Stockholders' Equity
ROE measures the return generated on shareholders' invested capital.
Inventory Turnover
棚卸資産回転率
COGS ÷ Average Inventory
A higher inventory turnover ratio indicates that inventory is sold more quickly.
Receivables Turnover
売掛金回転率
Net Credit Sales ÷ Average AR
Receivables turnover measures how quickly a company collects its accounts receivable.
Days Sales Outstanding (DSO)
売掛金回収日数
365 ÷ AR Turnover
DSO indicates the average number of days it takes to collect a receivable.
Gross Profit Margin
売上総利益率
Gross Profit ÷ Net Sales
Gross profit margin measures the percentage of sales revenue retained after COGS.
Net Profit Margin
純利益率
Net Income ÷ Net Sales
Net profit margin indicates the percentage of revenue that remains as profit after all expenses.
Times Interest Earned
インタレスト・カバレッジ・レシオ
EBIT ÷ Interest Expense
Times interest earned measures a company's ability to meet its interest obligations from operating income.
Asset Turnover
総資産回転率
Net Sales ÷ Average Total Assets
Asset turnover measures how efficiently a company uses its assets to generate revenue.
DuPont Analysis
デュポン分析
ROE = Profit Margin x Asset Turnover x Equity Multiplier
DuPont analysis decomposes ROE into profitability, efficiency, and leverage components.
Working Capital
運転資本
Current Assets - Current Liabilities
Positive working capital indicates that a company can meet its short-term obligations.
Price-Earnings Ratio (P/E)
株価収益率
Market Price per Share ÷ EPS
A high P/E ratio may indicate that investors expect higher future earnings growth.
Not-for-Profit Entity (NFP)
非営利組織
所有者持分がない。純資産で表示
A not-for-profit entity reports net assets instead of stockholders' equity.
Net Assets Without Donor Restrictions
ドナー制限なし純資産
使途制限のない純資産
Net assets without donor restrictions can be used for any purpose by the organization.
Net Assets With Donor Restrictions
ドナー制限付き純資産
使途・時期の制限あり。制限解除で振替
Net assets with donor restrictions are released when the restriction is satisfied.
Contribution
寄付
見返りなしの資産移転。受領時にFVで認識
Unconditional contributions are recognized as revenue when received or unconditionally promised.
Conditional Contribution
条件付寄付
条件充足まで認識しない。前受寄付として負債計上
A conditional contribution is not recognized as revenue until the condition is substantially met.
Unconditional Promise to Give
無条件寄付約束
約束時にFVで収益認識
An unconditional promise to give is recognized as contribution revenue at its fair value when made.
Endowment
基本財産（エンダウメント）
元本維持が永久に求められる寄付。運用益のみ使用可
A permanent endowment requires the principal to be maintained in perpetuity.
Statement of Activities
活動計算書
NFPの損益計算書に相当。収益・費用・純資産変動を表示
The statement of activities reports changes in net assets for the period.
Statement of Financial Position
財政状態計算書
NFPの貸借対照表に相当
The statement of financial position reports total assets, liabilities, and net assets of an NFP.
Functional Expenses
機能別費用
プログラム費用 vs 支援サービス費用（管理・募金）
NFPs must report expenses by functional classification: program services and supporting activities.
Donated Services
寄付役務
特殊スキルを要する場合のみ収益認識
Donated services are recognized as revenue only if they require specialized skills and would otherwise be purchased.
Exchange Transaction
交換取引
対価を伴う取引。寄付（非交換）と区別
An exchange transaction involves reciprocal transfers of approximately equal value between parties.
Agency Transaction
代理取引
他者のために資金を受領・支出するだけ。収益ではない
An agency transaction does not result in revenue because the NFP acts only as an intermediary.
Board-Designated Net Assets
理事会指定純資産
内部制限。ドナー制限ではないので制限なし純資産に分類
Board-designated net assets are classified as without donor restrictions because the restriction is internal.
In-Kind Contribution
現物寄付
現金以外の資産の寄付。FVで認識
An in-kind contribution of equipment is recognized at its fair value on the date of the gift.
Governmental Fund
政府型基金
一般基金・特別収入基金・資本事業基金・債務返済基金・恒久基金
Governmental funds include the general fund, special revenue funds, capital projects funds, debt service funds, and permanent funds.
General Fund
一般基金
他の基金に属さない全活動を記録。最も重要
The general fund accounts for all financial resources not required to be reported in another fund.
Modified Accrual Basis
修正発生主義
政府型基金で使用。Measurable & Availableで認識
Under modified accrual accounting, revenues are recognized when measurable and available.
Fund Balance
基金残高
政府型基金の純資産に相当。5分類
Fund balance is classified as nonspendable, restricted, committed, assigned, or unassigned.
Budgetary Accounting
予算会計
予算を正式な仕訳で記録する政府特有の会計
Budgetary entries are recorded at the beginning of the fiscal year to reflect estimated revenues and appropriations.
Encumbrance
予約支出
発注済み・未納品の支出予約。基金残高を拘束
An encumbrance is recorded when a purchase order is issued, reserving a portion of the appropriation.
Proprietary Fund
企業型基金
Enterprise Fund + Internal Service Fund。発生主義
Proprietary funds use accrual accounting and include enterprise funds and internal service funds.
Enterprise Fund
エンタープライズ基金
外部利用者に有料サービスを提供（水道、交通等）
Enterprise funds account for activities that charge fees to external users, such as utilities.
Fiduciary Fund
受託基金
他者のために資産を保有・管理する基金
Fiduciary funds hold assets in a trustee or agency capacity for external parties.
GASB
政府会計基準審議会
州・地方政府の会計基準を制定
The GASB establishes accounting standards for state and local governments in the United States.
Government-Wide Financial Statements
政府全体財務諸表
発生主義。Statement of Net Position + Statement of Activities
Government-wide financial statements use the accrual basis and include the statement of net position.
Expenditure
支出
政府型基金の費用概念。Expenseとは異なる
Expenditures in governmental funds represent the use of current financial resources.
Appropriation
歳出予算
議会が承認した支出権限
An appropriation represents the legal authorization to spend funds for specified purposes.
Derived Tax Revenue
派生的税収
所得税・売上税等。基礎取引発生時に認識
Derived tax revenues, such as income taxes, are recognized when the underlying exchange occurs.
Imposed Tax Revenue
賦課的税収
固定資産税等。課税対象期間に認識
Imposed tax revenues, such as property taxes, are recognized in the period for which they are levied.
Net Position
純持分
政府全体FSの純資産。Net Investment in Capital Assets / Restricted / Unrestricted
Net position on government-wide statements is classified as net investment in capital assets, restricted, or unrestricted.
Major Fund
主要基金
一定の定量基準を満たす基金は個別に表示
A major fund meets quantitative thresholds and must be separately reported in fund financial statements.
CAFR (ACFR)
包括年次財務報告書
Annual Comprehensive Financial Report。州・地方政府の包括報告
The ACFR contains introductory, financial, and statistical sections for a governmental entity.
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