activity accountingとは 意味・読み方・使い方

To perform accurate cost accounting without acquiring information on resources input to a business activity, for example, additional information such as operation time or the like.例文帳に追加

事業活動に投入した資源の情報、例えば、作業時間等の追加情報を取得することなく、精度の高い原価計算を行うことを目的とする。 - 特許庁

The purpose is achieved by the means of a 'structured driver' defining the causal relation of the activity and relating resource groups and attributes such as the kind of the activity and a method for generating a calculation process with the 'structured driver' as a resource and attaining an analysis and management integrated type cost accounting model for performing cost accounting and profit allocation.例文帳に追加

この活動（アクティビティ）と関連するリソース群との因果関係および活動の種類などの属性も含めて定義した「構造化ドライバー」の手段と、この「構造化ドライバー」をリソースとして計算プロセスを生成し、原価計算のおよび収益配賦を行う採算管理一体型の原価計算モデルとする方法によって、課題を解決する。 - 特許庁

To provide a mechanism for facilitating maintenance management with less drivers and a model capable of not only having the single function of cost accounting but also managing the analysis of profits or the like at applying activity reference cost accounting to a business type in which the ratio occupied by labor costs is high such as a financial institution.例文帳に追加

金融機関などの人的コストの占める割合が高い業種に活動基準原価計算を適用する際して、少ドライバーで維持管理が容易なしくみ、且つ、コスト計算の単機能だけでなく、収益などの採算を管理できるモデルを実現する。 - 特許庁

To provide an apparatus for determining accounting processing that readily and promptly detects fraudulent activity by customers or clerks inside a store, and to provide a method for controlling the apparatus and a program.例文帳に追加

店内における顧客や店員の不正行為を容易且つ迅速に検出可能な会計処理判定装置、会計処理判定装置の制御方法およびプログラムを提供する。 - 特許庁

EMA is related to two specialized fields, environmental management and accounting, and the basic principles of both must be incorporated so as to promote EMA as an organisation-wide activity.発音を聞く 例文帳に追加

また、環境管理会計は、環境マネジメントと管理会計という２つの専門知識が関係しているため、両者の調和を促進するためにも、基本的な原則を確立する必要がある。 - 経済産業省

(2) The national FSBA may, when it is necessary in order to carry out its activities, request a prefectural FSBA to report on the operations or accounting thereof, or provide instructions to a prefectural FSBA regarding the establishment of or a change to the activity plan or any other important matters concerning operations or accounting, pursuant to the provisions of the articles of association.発音を聞く 例文帳に追加

２　全国中央会は、その事業を行うために必要があるときは、定款の定めるところにより、都道府県中央会に対し、その業務若しくは会計に関する報告を求め、又は事業計画の設定若しくは変更その他業務若しくは会計に関する重要な事項について指示することができる。 - 日本法令外国語訳データベースシステム

Regarding fair value measurements, the U.S. Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB), for example, published a guideline for the clarification of the measurements on September 30. The first point of the guideline is that when there is sufficient trading activity, market price should be regarded as fair value. The second point is that when market prices are at extreme levels due to a disorderly market condition or when market prices need to be adjusted significantly, fair value may be estimated based on internal data.発音を聞く 例文帳に追加

この国際的に整合的な解釈指針に関しましては、例えば、去る9月30日に米国の証券取引委員会（SEC）と財務会計基準審議会（FASB）の公正価値の算定方法の明確化の指針というものが公表されたわけですけれども、そのポイントとしては、まず第一に、市場に十分な取引がある場合にはその取引価格を時価とする、そして第二に、市場が無秩序（ディスオーダリー）な状態にあるために取引価格が極端な場合、又は取引価格の大幅な補正が必要な場合には、会社内部のデータに基づいて推計することが可能、といった考え方を示しているところでございます。 - 金融庁

Article 199 The provisions of Article 97, Article 97-2, paragraphs (1) and (2), Article 98, Article 99, paragraphs (1), (2) and (4) to (6), Article 100 and Article 100-2 shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Insurance Company, etc.; the provisions of Article 99, paragraphs (3) and (7) to (10) inclusive shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Life Insurance Company, etc.; the provisions of Article 101 to 105 inclusive shall apply mutatis mutandis to a concerted activity carried out by a Foreign Non-Life Insurance Company, etc. with another Non-Life Insurance Company (including a Foreign Non-Life Insurance Company, etc.); and the provisions of Article 7-2, Article 109, Article 110, paragraphs (1) and (3), Article 111, paragraph (1) and paragraphs (3) to (6) inclusive, Article 112, Article 114 to 118 inclusive, and Article 120 to 122 inclusive shall apply mutatis mutandis to a Foreign Insurance Company, etc. In this case, the term "Article 3, paragraph (2)" in Article 97, paragraph (1) shall be deemed to be replaced with "Article 185, paragraph (2)"; the term "Mutual Company" in Article 99, paragraph (6) shall be deemed to be replaced with "Foreign Mutual Company"; the term "In the case where the license of Article 3, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 133 or 134 of that Act, or in the case where the license of Article 3, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "In the case where the license of Article 185, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 205 or 206 of that Act, or in the case where the license of Article 185, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act"; the term "Article 3, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 133 or 134 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "Article 185, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 205 or 206 of that Act"; the term "Article 111, paragraphs (1) and (2)" in Article 99, paragraph (9) shall be deemed to be replaced with "Article 111, paragraph (1) as applied mutatis mutandis pursuant to Article 199"; the term "business year" in Article 109 shall be deemed to be replaced with "business year in Japan"; the term "for each business year, prepare an interim business report and business report describing the status of its business and property" in Article 110, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare an interim business report and business report describing the status of its business and property in Japan"; the term "for each business year, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property" in Article 111, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property in Japan"; the term "its head office or principal office and its branch offices or secondary offices, or any other equivalent place specified by a Cabinet Office Ordinance" in Article 111, paragraphs (1) and (4) shall be deemed to be replaced with "the branch office of the Foreign Insurance Company, etc. in Japan or any other equivalent place specified by a Cabinet Office Ordinance"; the term "business and property of the Insurance Company and its Subsidiary Company, etc." in Article 111, paragraph (6) shall be deemed to be replaced with "business and property of the Foreign Insurance Company, etc. in Japan"; the term "owns" in Article 112, paragraph (1) shall be deemed to be replaced with "owns in Japan"; the term ", pursuant to the provisions of a Cabinet Office Ordinance" in Article 112, paragraph (1) shall be deemed to be deleted; the term "set aside as a reserve" in Article 112, paragraph (2) shall be deemed to be replaced with "set aside in Japan as a reserve;" the term "Policyholders" in Article 114, paragraph (1) shall be deemed to be replaced with "Policyholders in Japan"; the terms "within its portfolio" and "set aside as price fluctuation reserve" in Article 115, paragraph (1) shall be deemed to be replaced with "within its portfolio in Japan" and "set aside in Japan as price fluctuation reserve," respectively; the term "Shares, etc." in Article 115, paragraph (2) shall be deemed to be replaced with "Shares, etc. in Japan"; the terms "each accounting period," "insurance contracts" and "set aside a certain amount of money" in Article 116, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan" and "set aside in Japan a certain amount of money," respectively; the term "funding the policy reserve" in Article 116, paragraph (2) shall be deemed to be replaced with "funding in Japan the policy reserve"; the term "insurance contract" in Article 116, paragraph (3) shall be deemed to be replaced with "insurance contract in Japan"; the terms "each accounting period," "insurance contracts," "as expenditure" and "reserve for outstanding claims" in Article 117, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan," "in Japan as expenditure" and "reserve for outstanding claims in Japan," respectively; the terms "insurance contract specified by a Cabinet Office Ordinance" and "create" in Article 118, paragraph (1) shall be deemed to be replaced with "insurance contract in Japan specified by a Cabinet Office Ordinance" and "create in Japan," respectively; the terms "board of directors," "Life Insurance Company or a Non-Life Insurance Company meeting the requirements specified by a Cabinet Office Ordinance," "actuary" and "method of calculating insurance premiums" in Article 120, paragraph (1) shall be deemed to be replaced with "representative person," "Foreign Life Insurance Company, etc. or a Foreign Non-Life Insurance Company, etc. meeting the requirements specified by a Cabinet Office Ordinance," "actuary of the Foreign Insurance Company, etc. in Japan" and "method of calculating the insurance premiums applicable to the insurance contracts concluded in Japan," respectively; the term "actuary" in Article 120, paragraph (2) shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan"; the terms "Insurance Company" and "actuary" in Article 120, paragraph (3) shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan" respectively; the terms "actuary," "each accounting period," and "board of directors" in Article 121 shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan," "each accounting period of the business year in Japan" and "representative person of the Foreign Insurance Company, etc. in Japan," respectively; and the terms "Insurance Company" and "actuary" in Article 122 shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan", respectively.発音を聞く 例文帳に追加

第百九十九条　第九十七条、第九十七条の二第一項及び第二項、第九十八条、第九十九条第一項、第二項及び第四項から第六項まで、第百条並びに第百条の二の規定は外国保険会社等の支店等における業務について、第九十九条第三項及び第七項から第十項までの規定は外国生命保険会社等の支店等における業務について、第百一条から第百五条までの規定は外国損害保険会社等が他の損害保険会社（外国損害保険会社等を含む。）との間で行う共同行為について、第七条の二、第百九条、第百十条第一項及び第三項、第百十一条第一項及び第三項から第六項まで、第百十二条、第百十四条から第百十八条まで並びに第百二十条から第百二十二条までの規定は外国保険会社等について、それぞれ準用する。この場合において、第九十七条第一項中「第三条第二項」とあるのは「第百八十五条第二項」と、第九十九条第六項中「相互会社」とあるのは「外国相互会社」と、同条第八項中「第百三十三条若しくは第百三十四条の規定により同法第三条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第三条第一項」とあるのは「第二百五条若しくは第二百六条の規定により同法第百八十五条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第百八十五条第一項」と、「第百三十三条又は第百三十四条の規定により同法第三条第一項」とあるのは「第二百五条又は第二百六条の規定により同法第百八十五条第一項」と、同条第九項中「第百十一条第一項及び第二項」とあるのは「第百九十九条において準用する第百十一条第一項」と、第百九条中「事業年度」とあるのは「日本における事業年度」と、第百十条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、第百十一条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、同項及び同条第四項中「本店又は主たる事務所及び支店又は従たる事務所その他これらに準ずる場所として内閣府令で定める場所」とあるのは「外国保険会社等の日本における支店その他これに準ずる場所として内閣府令で定める場所」と、同条第六項中「当該保険会社及びその子会社等の業務」とあるのは「当該外国保険会社等の日本における業務」と、第百十二条第一項中「所有する」とあるのは「日本において所有する」と、「内閣府令で定めるところにより、内閣総理大臣」とあるのは「内閣総理大臣」と、同条第二項中「内閣府令」とあるのは「日本において内閣府令」と、第百十四条第一項中「保険契約者」とあるのは「日本における保険契約者」と、第百十五条第一項中「所有する」とあるのは「日本において所有する」と、「価格変動準備金」とあるのは「日本において価格変動準備金」と、同条第二項中「株式等」とあるのは「日本における株式等」と、第百十六条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「責任準備金」とあるのは「日本において責任準備金」と、同条第二項中「長期の」とあるのは「日本における長期の」と、同条第三項中「保険契約」とあるのは「日本における保険契約」と、第百十七条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「支出として」とあるのは「支出として日本において」と、「支払備金」とあるのは「日本において支払備金」と、第百十八条第一項中「内閣府令で定める保険契約」とあるのは「日本における保険契約のうち内閣府令で定めるもの」と、「設けなければならない」とあるのは「日本において設けなければならない」と、第百二十条第一項中「生命保険会社及び内閣府令で定める要件に該当する損害保険会社」とあるのは「外国生命保険会社等及び内閣府令で定める要件に該当する外国損害保険会社等」と、「は、取締役会において保険計理人」とあるのは「の日本における代表者は、当該外国保険会社等の日本における保険計理人」と、「保険料の算出方法」とあるのは「日本において締結する保険契約に係る保険料の算出方法」と、同条第二項及び第三項中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、第百二十一条中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「取締役会」とあるのは「外国保険会社等の日本における代表者」と、第百二十二条中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、「当該保険会社」とあるのは「当該外国保険会社等」と読み替えるものとする。 - 日本法令外国語訳データベースシステム