情報アイランド

「情報を制する者は世界を制す」をモットーに様々な情報を提供することを目指すブログです。現在はプログラミング関連情報が多めですが、投資関連情報も取り扱っていきたいです。

ディクテーションの実例129 発生主義会計について

発生主義会計について説明している下の動画でディクテーションをしてみました。

How To Decipher Accrual Accounting
http://www.investopedia.com/video/play/accrual-accounting/

下がディクテーションしてみた結果です。私はリスニング力が低いので聞き取れなかった部分もありました。そのような部分は?で表しています。また、リスニング力が低いため聞き間違えている部分も多いかと思います。

もし聞き間違えている部分を見付けたら、コメントで教えてくださるととてもありがたいです。


accrual accounting is a system used by companies to record their financial transactions regardless of whether a cash transfer has been made. unlike cash accounting where a business transaction is valid only when cash is received for goods or services, accrual accounting reports all cash and credit transactions. for example, in april joe buys a car from a local dealership for $20,000. the purchase is made on credit with a loan from joe's bank. the dealership will mark the sale for april even though the bank doesn't send him a check for joe's purchase until june. bank loans, credit card sales and long term credit projects are usually paid within a reasonable amount of time. accrual accounting gives businesses the opportunity to list credit and cash sales in the same reporting period that sales occur, showing all sales made for a set period. basically, accrual accounting recognizes when an expense is incurred, not when that expense is paid. for example, an other dealer purchases a car rift for $10,000 in may and has 90 days to pay it off. the dealer will know the expense in may when he or she purchases the car lift, so that the expense is recorded when that occurs not when it's paid. the accrual accounting method ? descriptive financial picture of a business' income and expenses. accrual accounting is more financially accurate than many other systems which can lead to better ? for businesses, making the company more enticing to investors.


難しめの単語や熟語の意味です。

pizyumi
プログラミング歴19年のベテランプログラマー。業務システム全般何でも作れます。現在はWeb系の技術を勉強中。
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