wslでledger その5

# 概要
wsl(wsl2じゃない)でledgerやってみた。
辞書作ってみた。

# ledger辞書

|英語|意味|
|:--|:--|
|（Office) Supplies	|（事務用）消耗品、事務用品等
|(un)employment insurance	|雇用保険
|absence with leave (AWL)	|有給休暇
|acceptance payable	|支払手形
|acceptance receivable	|受取手形
|account balance	|勘定残高
|account receivable-others	|未収金
|account receivable-trade	|売掛金
|account settlement	|決算
|account title	|勘定科目
|accountant	|会計士、会計担当者
|accounting equation	|会計等式
|accounting period	|会計期間
|Accounting slip	|会計伝票
|accounts payable	|買掛金
|accounts receivable	|売掛金
|accrual basis	|発生主義
|accrued amount payable	|未払費用
|accrued Expense	|未払費用
|accrued liability	|未払金（未払費用）
|accrued payroll (salaries)	|未払賃金
|accrued Revenue	|未収収益
|accrued wage	|未払賃金
|accumulated Depreciation	|減価償却累計額
|accumulated earnings	|利益剰余金
|accumulated profit	|利益剰余金
|acknowledgement	|領収書
|acquisition Cost	|取得原価
|acquittance	|領収書
|actual value	|時価
|adjusting（adjustment)	|決算整理
|advance charges	|前払費用
|advance money	|前渡金
|advance payment	|前渡金
|advertising Expense	|広告宣伝費
|annual	|年間の
|assets	|資産
|assume	|仮定する
|audit	|会計監査をする
|auditor	|監査人
|automotive Equipment	|車両運搬具
|Balance Sheet	|貸借対照表
|balance Sheet Equation	|貸借対照表等式
|bank charge	|銀行手数料 （振込手数料）
|bank commission	|銀行手数料
|beginning inventory	|期首（商品）棚卸高
|beginning of year	|期首
|bill for payment	|支払手形
|bill of receipt	|領収書
|bill Payable (B/P、BP)	|支払手形
|bill-payment receipt	|領収書
|bills receivable （BR)	|受取手形
|bond	|社債
|bonds payable	|社債
|book closing	|決算
|book debt	|買掛金
|bookkeeping	|簿記
|borrowed money	|借入金
|bottom line	|最終損益
|brokerage received	|受取手数料
|building	|建物
|business enterprise	|企業
|capital	|資本
|capital equation	|資本等式
|capital fund	|資本金
|capital stock	|資本金
|carrying amount	|帳簿価額
|carrying value	|帳簿価額
|cash and Deposits	|現預金
|cash basis	|現金主義
|cash on hand	|現金
|Cash payment journal	|出金仕訳帳
|classify	|分類する
|close（the book）	|勘定を締め切る、決算をする
|commercial goods	|商品
|commercial products	|商品
|commodities	|商品、日用品
|communication expense	|通信費
|comparable uncontrolled price	|独立価格比準法
|consolidated	|連結方式の
|cost accounting	|原価計算
|cost of goods sold	|売上原価
|cost of manufacturing	|製造原価
|cost of production	|製造原価
|cost of sales	|売上原価
|CPA（certified public accountant）	|公認会計士
|credit	|貸方
|current assets	|流動資産
|current liability	|流動負債
|current ratio	|流動比率
|cut-off date	|（決算の）締め日
|debit	|借方
|debt management	|負債管理
|debt payable	|借入金
|deduction at source	|源泉徴収
|deferred Asset	|繰延資産
|deferred charge	|繰延費用
|deferred cost	|繰延費用
|deferred income	|繰延収益
|deferred income tax asset	|繰延税金資産
|deferred tax credit	|繰延税金資産
|deferred tax liability	|繰延税金負債
|deficit balance	|赤字
|deposit	|預り金
|deposit with banks	|預金
|depreciation （Expense)	|減価償却（費）
|depreciation cost/expense	|減価償却費
|discounts	|値引
|dividend	|配当金
|dividend earned	|受取配当金
|dividend paid	|支払配当金
|dividends	|受取配当金
|Double-Declining Balance Method	|2倍定率法
|double-entry bookkeeping	|複式簿記
|drawee	|名宛人
|drawing	|引出金（仮勘定）
|earning	|収益
|earning retention	|内部留保
|ending inventory	|期末（商品）棚卸高
|ending of year	|期末
|executory cost	|未払費用
|expense paid in advance	|前払費用
|facilities	|設備
|fair value	|公正価格
|financial Position	|財政状態
|financial Statement	|財務諸表
|finder’s fee	|仲介手数料
|finished goods	|（完成した）製品
|fixed asset	|固定資産
|fixed liability	|固定負債
|fixtures	|建具、設備、備品
|furniture	|家具、什器
|gain	|利益
|general and administrative expense	|一般管理費
|General Journal	|一般仕訳帳
|General Ledger	|総勘定元帳
|goods in trade	|商品
|goodwill	|のれん
|gross margin	|売上総利益
|gross profit	|粗利
|hedge accounting	|ヘッジ会計
|hire charge	|賃借料
|Imprest Petty Cash System	|定額小口資金前渡制度
|income before taxes	|税引き前利益
|Income Statement	|損益計算書
|income summary	|集合損益、損益
|income tax	|所得税
|income tax act	|所得税法
|income tax collected at the source	|源泉所得税
|income tax credit	|所得税控除
|income taxes	|所得税
|insider trading	|インサイダー取引
|insurance expense	|支払保険料
|intangible assets	|無形固定資産
|interest	|利息、利子、金利
|interest bearing notes	|利子付手形
|interest earned	|受取利息
|interest expense	|支払利息
|interest income	|受取利息
|interest received	|受取利息
|interest revenue	|受取利息
|interested party	|利害関係者
|inventory	|棚卸高
|Inventory List	|棚卸表
|inventory turnover	|在庫回転率
|investment	|投資
|job cost system	|個別原価計算
|job costing	|個別原価計算
|job order cost accounting	|個別原価計算
|Journal	|仕訳帳
|journalizing　（Journal Entry)	|仕訳
|leave with pay	|有給休暇
|Ledger	|元帳
|liabilities	|負債
|liquidity	|流動性
|loan payable	|借入金
|loan receivable	|貸付金
|long-lived assets	|長期資産
|machinery	|機械（装置）
|make a debenture issue	|社債を発行する
|maker	|支払人
|manufacturing industry	|製造業
|market value	|時価
|merchandise	|商品
|miscellaneous expense	|雑費
|negative earnings	|赤字
|negative figure	|赤字
|negative legacy	|負債
|net income margin	|当期純利益率
|net income（loss)	|当期純利益（損失）
|net profit	|純利益
|nominee	|受取人
|Normal Operating-Cycle	|（正常）営業循環基準
|notes	|手形
|notes payable	|支払手形
|notes receivable	|受取手形
|off-balance-sheet-transaction	|簿外取引
|office supplies expense	|事務用消耗品費
|off-the-book account	|簿外口座
|on Account	|掛取引
|one-year rule	|一年基準
|operate	|営業活動を行う
|operating expenses	|営業経費
|operating income	|営業利益
|operating results	|経営成績
|original costs	|取得原価
|other accounts payable	|未払金
|Output during an Accounting Period	|一年間の総産出高
|outstanding collections	|未収金
|owners’ Equity	|資本主持分
|paid absence	|有給休暇
|paid holiday	|有給休暇
|paid in Capital	|株主出資資本
|paid leave	|有給休暇
|patent	|特許権
|patent property	|特許権
|patent right	|特許権
|pay in advance	|前払いをする
|payee	|受取人
|payroll	|給与
|personal account	|人名勘定
|petty cash	|小口現金
|Petty Cash Vouchers	|小口現金支払帳
|postage	|郵便料金等
|Post-closing Trial Balance	|繰越試算表
|Posting	|転記
|preferred stock	|優先株式
|prepaid Expense	|前払費用
|prepayment Fee	|前払費用
|pre-tax	|税引前の
|principal	|元金
|principle of clarity	|明瞭性の原則
|principle of conservation	|保守主義の原則
|principle of consistency	|継続性の原則
|principle of orderly bookkeeping	|正規の簿記の原則
|produce corporate bonds	|社債を発行する
|Production cost report	|製造原価報告書
|productive capacity	|総利用量
|profit	|利益
|profit split method	|利益分割法
|profitability	|収益性
|purchase allowance	|仕入値引
|Purchase Journal	|仕入仕訳帳
|purchase returns	|仕入戻り
|purchase（s）	|仕入
|purchased goods	|商品
|quantity	|数量
|quick ratio	|当座比率
|quotation	|時価
|raw materials	|原材料
|received commission	|受取手数料
|receiving fee	|受取手数料
|recipient	|受取人
|red figure	|赤字
|redemption of debenture	|社債の償還
|refund a debt	|負債を償還する
|rent expense	|支払家賃（賃借料）
|rent income	|受取家賃
|retailing industry	|小売業
|retained earning	|利益剰余金（資本）
|returns	|返品
|revenue	|収益、総収入
|ROA（Return On Assets）	|総資産利益率
|ROE（Return On Equity）	|株主資本利益率
|salaries Expense	|給料
|sales	|売上
|Sales Journal	|売上仕訳帳
|salvage Value	|残存価額
|saving Account	|普通預金
|savings	|預金
|securities	|有価証券
|service industry	|サービス業
|settlement	|決済
|shareholder	|株主
|social insurance programs/systems	|社会保険
|Specialized Journal	|特殊仕訳帳
|standard costing	|標準原価計算
|statement of manufacturing cost	|製造原価報告書
|stock capitalization	|資本金
|stockholders’ Equity	|株主持分
|straight-line Method	|定額法
|Subsidiary ledger	|補助元帳
|Sum-of-the-Years’ Digits Method	|等差級数法
|sundries	|諸口
|supplier	|仕入先
|supplies	|消耗品
|supplies Expense	|消耗品費
|surplus	|剰余金
|suspense payment	|仮払金
|tangible Assets	|有形固定資産
|tax collected at the source	|源泉徴収
|tax with holdings	|源泉徴収
|tax-effect accounting	|税効果会計
|temporary payment	|仮払金
|the Purpose of Bookkeeping	|簿記の目的
|till receipt	|領収書
|time Deposit	|定期預金
|total assets turnover	|総資産回転率
|trade account payable	|買掛金
|trade account receivable	|売掛金
|trade notes receivable	|受取手形
|trademark	|商標権
|trading Business	|商品売買業
|transaction	|取引
|transfer pricing	|移転価格
|transfer pricing Taxation	|移転価格税制
|transportation	|交通費
|travel expense	|旅費交通費
|Trial Balance	|試算表
|turnover	|（資本の）回転率、売上高
|uncollected balance	|未収金
|unearned Revenue	|前受収益
|unexpired expenses	|前払費用
|units-of-production method	|生産高比例法
|useful life	|耐用年数
|utilities expense	|水道光熱費
|vehicles	|車両
|vender	|仕入先
|voucher	|領収書
|wages payable	|未払賃金
|wholesale industry	|卸売業
|window dressing	|粉飾決算
|withhold	|天引きする、源泉徴収する
|work in process	|仕掛品
|Worksheet	|精算表
|write off	|償却する






以上。