accounting transactionsとは 意味・読み方・使い方

Promotion of the development of accounting rules which are able to respond to the emergence of new financial and economic transactions発音を聞く 例文帳に追加

○ 新たな金融経済取引の登場に対応し得る会計ルールの整備促進 - 金融庁

transactions or accounting events have actually occurred発音を聞く 例文帳に追加

ａ．実在性－資産及び負債が実際に存在し、取引や会計事象が実際に発生していること - 金融庁

b. Completeness: Whether all assets, liabilities, transactions, and accounting events that should be presented in the financial statements are duly recorded発音を聞く 例文帳に追加

ｂ．網羅性－計上すべき資産、負債、取引や会計事象をすべて記録していること - 金融庁

External auditors should also understand the accounting process from the origination of transactions such as computing, journalizing, etc.発音を聞く 例文帳に追加

また、取引の発生から集計、記帳といった会計処理の過程を理解する。 - 金融庁

To provide an ATM device having accounting settlement function and an accounting settlement method, in which transactions with financial institutions and accounting settlement can be performed by the equivalent operation as in transactions with financial institutions, and the result of the accounting settlement can be collectively paid to the account of the financial institutions.例文帳に追加

金融機関との取引と会計精算とを同等の操作で行うことができ、会計精算の結果は、金融機関の口座へまとめて入金することができる会計精算機能付きＡＴＭ装置および会計精算方法を提供する。 - 特許庁

Management should recognize the flow of transactions in business processes within the scope of assessment, including initiation, authorization, recording, processing, and reporting of transactions. It should also understand the accounting procedures from the origination of transactions to computing and journalizing transactions, etc.発音を聞く 例文帳に追加

経営者は、評価対象となる業務プロセスにおける取引の開始、承認、記録、処理、報告を含め、取引の流れを把握し、取引の発生から集計、記帳といった会計処理の過程を理解する。 - 金融庁

(This shall not apply to the case where segregated transactions and assets involved in such transactions are clearly distinguished from other types of transactions and assets involved from an objective viewpoint and it is thus deemed that there is no concern that accounting manipulation would be conducted.)発音を聞く 例文帳に追加

（ただし、特定取引及びその対象となる財産がその他の取引及び財産と客観的かつ明確に区別されており、経理操作のおそれがないと認められる場合を除く。） - 金融庁

With regard to Transactions on a Commodity Market, a Futures Commission Merchant shall carry out accounting for transactions based on its own account and that for transactions based on its customer’s account separately in its books, pursuant to the provisions of an ordinance of the competent ministry.発音を聞く 例文帳に追加

商品取引員は、商品市場における取引について、主務省令で定めるところにより、自己の計算による取引と委託者の計算による取引とを帳簿上区分して経理しなければならない。 - 経済産業省