見積勘定の英語

見積勘定例文帳に追加

pro forma account.発音を聞く  - 斎藤和英大辞典

ｂ．見積りや経営者による予測を伴う重要な勘定科目に係る業務プロセス例文帳に追加

b. Business processes relating to significant accounts involving estimates and management’s judgment.発音を聞く  - 金融庁

引当金という,将来の出費や損失を見積もって貸借対照表の貸方として計上する勘定費目例文帳に追加

an accounting item that estimates future expenditure and losses and is calculated on balance sheets as a debit, called reserve fund - EDR日英対訳辞書

例えば、引当金や固定資産の減損損失、繰延税金資産（負債）など見積りや経営者による予測を伴う重要な勘定科目に係る業務プロセスで、財務報告に及ぼす影響が最終的に大きくなる可能性があるものは、追加的に評価対象に含めることを検討する。例文帳に追加

If it is a business process that relates to a significant account involving estimates and management’s judgment (for example; allowances, loss on impairment of fixed assets, and deferred tax assets or liabilities), and is likely to ultimately have a significant effect on the financial reporting, an examination should be undertaken to determine whether the business process should be in the scope.発音を聞く  - 金融庁