「期末決算」を含む例文一覧(8)
- 期末決算
terminal accounts - Eゲイト英和辞典 - 当期末に在庫整理のため決算処分セールを実施します。（メールで書く場合）
We will do a stock clearance sale at the end of this term. - Weblio Email例文集 - 次に、各会社の決算期末日付でその期の会計ファイルに決算整理会計データの入力等を行って決算ファイルを作成する。
Next, a settlement file is prepared by inputting settlement adjusting account data or the like to the account file for the settlement period of each company on the final day of that period. - 特許庁 - かつ3月期の期末、これは3月11日でございますから、発生したところから金融界の決算作業等に混乱が生じかねない極めて異例な事態となっているわけでございます。
In addition, as the earthquake occurred on March 11, we face a very extraordinary situation in which the process of compiling the financial industry's financial results for the fiscal year ending in March may be disrupted. - 金融庁 - 本日は9月18日で、9月中間決算期末を間もなく控えているわけですけれども、昨今の金融市場の混乱に伴って株式市場であったり金融市場のボラティリィティ（価格の変動性）が高まっていますけれども、こうした各種マーケットの情勢が、銀行であったり、保険会社であったり、金融機関の中間決算に与える影響についてどう見ていらっしゃるか教えていただけますか。
Today is September 18, and the end of the April-September fiscal first half is near. Regarding the increasing price volatility of the financial markets, including the stock market, due to the recent market turmoil, what impact do you expect the situation of the markets to have on the financial results of banks and insurance companies for the fiscal first half? - 金融庁 - なお、決算・財務報告プロセスに係る内部統制の運用状況の評価については、当該期において適切な決算・財務報告プロセスが確保されるよう、仮に不備があるとすれば早期に是正が図られるべきであり、また、財務諸表監査における内部統制の評価プロセスとも重なりあう部分が多いと考えられることから、期末日までに内部統制に関する重要な変更があった場合には適切な追加手続が実施されることを前提に、前年度の運用状況をベースに、早期に実施されることが効率的・効果的であることに留意する。
Regarding the internal controls over the period-end financial reporting processes, external auditors should note that it is efficient and effective to evaluate its operation status at an early date, based on the previous year’s operation, on the premise that appropriate additional procedures would be performed when there are significant changes to the internal controls before the fiscal-year end date. This is because (1) identified deficiencies, if there are any, should be corrected at an early date, so that appropriate period-end financial reporting processes would be secured before the fiscal year end date; and (2) it is considered that the evaluation of the operation of internal controls over the period-end financial reporting processes is largely overlapped with the evaluation process for internal controls in the Financial Statement Audit. - 金融庁 - 日本郵政、郵政改革の件なのですけれども、昨日、日本郵政の決算発表がありまして、経営陣の方から郵政改革の成立を求める声も出ていたのですが、実際、会期末まで1か月切っている状況で、特別委員会の審議が全く進んでいないと。この状況について、改革担当大臣としてどのように見ていらっしゃいますでしょうか。
I will ask you about Japan Post, specifically the postal reform. Yesterday, Japan Post announced its financial results. Although the management team of Japan Post called for the enactment of the postal reform bill, the special committee on this matter has not made any progress in its deliberations, with less than one month until the expiry of the current Diet session. As the Minister for Postal Reform, what do you think of this situation? - 金融庁 - なお、決算・財務報告プロセスに係る内部統制の運用状況の評価については、当該期において適切な決算・財務報告プロセスが確保されるよう、仮に不備があるとすれば早期に是正が図られるべきであり、また、財務諸表監査における内部統制の評価プロセスとも重なりあう部分が多いと考えられることから、期末日までに内部統制に関する重要な変更があった場合には適切な追加手続が実施されることを前提に、前年度の運用状況をベースに、早期に実施されることが効率的・効果的である。
It should be noted that internal controls that do not exist as of the period-end date following the change need not be assessed. It is efficient and effective to assess the operation of internal controls over the period-end financial reporting process in the early part of the fiscal period, using the prior period’s operation as a starting point (in that case, it is a precondition that if any significant change is made to internal control before the period-end date, appropriate additional measures are taken). This is because any deficiency in internal controls over the period-end financial reporting process must be remediated as early as possible in order to ensure the proper functioning of these processes during the period, and it is likely that assessment of the operating effectiveness of internal controls over the period-end financial reporting process will largely overlap the assessment of internal control in the Financial Statement Audit. - 金融庁
