Boki Level 2 accounting vocabulary（簿記2級）
資本金, のれん, 製造間接費, 損益分岐点 — the level job ads list as a requirement, including the 工業簿記 half that Level 3 never touches.
Topics: Vocabulary · Work · Accounting · Play style: multiple choice · work
Levels in this game
- Flyweight — 株式会社の資本 — where shareholders' money sits in the books
- Bantamweight — 商業簿記の応用 — securities, promissory notes, fixed assets
- Featherweight — 税金と連結 — taxes, branches and the whole group's books
- Lightweight — 工業簿記の基礎 — the other half of the exam: money flowing through a factory
- Welterweight — 原価計算の手法 — how costs are divided among every item leaving the factory
Some words in the lessons
- 株式会社（かぶしきがいしゃ） — joint-stock company (corporation)
- 資本金（しほんきん） — share capital — money contributed by shareholders, as registered
- 資本準備金（しほんじゅんびきん） — capital reserve — up to half of contributions set aside separately
- 利益準備金（りえきじゅんびきん） — legal retained earnings reserve — required when paying dividends
- 繰越利益剰余金（くりこしりえきじょうよきん） — retained earnings carried forward — accumulated profit not yet distributed
- 配当（はいとう） — dividends — profit distributed to shareholders
- 株主総会（かぶぬしそうかい） — shareholders' meeting — where statements are approved and dividends decided
- 増資（ぞうし） — capital increase — issuing new shares to raise money
- 別途積立金（べっとつみたてきん） — general reserve — set aside voluntarily, not required by law
- 自己株式（じこかぶしき） — treasury stock — the company buying back its own shares
- 有価証券（ゆうかしょうけん） — securities — shares and bonds the company holds
- 売買目的有価証券（ばいばいもくてきゆうかしょうけん） — trading securities — bought to sell for a profit
50 items in 5 levels.
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This page was machine-translated from Vietnamese.