Boki Level 1 accounting vocabulary（簿記1級）
履行義務, 退職給付債務, 連結精算表, 埋没原価 — the vocabulary of listed companies' financial statements and of numbers used only for decision-making.
Topics: Vocabulary · Work · Accounting · Play style: multiple choice · work
Levels in this game
- Flyweight — 会計基準と収益認識 — when does it count as revenue?
- Bantamweight — 金融商品と退職給付 — numbers you must estimate decades ahead
- Featherweight — 連結・企業結合 — many companies combined into one set of books
- Lightweight — 税効果・外貨・キャッシュ — where the accounting books and tax books diverge
- Welterweight — 意思決定会計 — numbers for making decisions, not for reporting
Some words in the lessons
- 会計基準（かいけいきじゅん） — accounting standards — common rules so reports can be compared
- 概念フレームワーク（がいねんフレームワーク） — conceptual framework — the theory behind every standard
- 収益認識（しゅうえきにんしき） — revenue recognition — choosing the right time to record it
- 履行義務（りこうぎむ） — performance obligation — a promise to deliver goods or services
- 取引価格（とりひきかかく） — transaction price — the amount expected to actually be received
- 変動対価（へんどうたいか） — variable consideration — money that depends on future outcomes
- 契約資産（けいやくしさん） — contract asset — work done but not yet billable
- 契約負債（けいやくふさい） — contract liability — paid already but nothing done for the customer yet
- 進捗度（しんちょくど） — progress toward completion — the basis for recognizing revenue over time
- 返品権（へんぴんけん） — right of return — what customers may return isn't revenue yet
- 金融商品（きんゆうしょうひん） — financial instruments — cash, securities, derivatives, loans
- デリバティブ — derivatives — value tied to something else
50 items in 5 levels.
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This page was machine-translated from Vietnamese.