USCPA頻出英単語180【科目別一覧】
FAR・AUD・REG・BAR・TCP・ISCの6科目から、問題文によく出る会計英単語180語を日本語訳・例文つきで一覧にしました。すべて無料・登録不要です。
USCPAの問題文で読み違えやすいのは、一般英語ではなく会計・監査・税法の専門用語です。ここでは6科目の頻出語を180語、日本語訳と例文つきでまとめました。科目名をタップすると該当の表へ移動します。
効率のよい覚え方（3ステップ）
① 今受けている科目の表だけを開き、訳を隠して意味を言えるか確認する。② 言えなかった語だけをフラッシュカードで反復する。③ 問題演習で出会ったときに例文の使われ方と照合する。単語帳を最初から全部覚えるより、演習で出た語を優先した方が得点に直結します。詳しくはUSCPAに必要な英語力で解説しています。
FAR（財務会計）の頻出英単語
| 英単語・例文 | 日本語訳 |
|---|---|
| Accrual BasisRevenue recognized when earned, not when cash received. | 発生主義会計 |
| DepreciationSystematic allocation of asset cost over its useful life. | 減価償却 |
| ImpairmentGoodwill is tested for impairment at least annually (ASC 350). | 減損 |
| Fair ValuePrice received to sell an asset in an orderly transaction (ASC 820). | 公正価値 |
| Going ConcernAssumption the entity will continue operating in the foreseeable future. | 継続企業の前提 |
| ContingencyRecord a loss when probable and reasonably estimable (ASC 450). | 偶発事象 |
| Deferred RevenueCash received before the related service is performed — classified as a liability. | 前受収益 |
| AmortizationSpreading the cost of a finite-life intangible asset over its useful life. | 無形資産の償却 |
| Revenue RecognitionASC 606: Recognize revenue when (or as) each performance obligation is satisfied. | 収益認識 |
| Net Present ValuePositive NPV means the project returns more than the required rate — accept it. | 正味現在価値 |
| HedgingFair value hedge offsets exposure to changes in fair value of a recognized asset/liability. | ヘッジ取引 |
| GoodwillExcess of acquisition price over fair value of net identifiable assets (ASC 805). | のれん |
| Right-of-Use AssetASC 842: Both finance and operating leases create an ROU asset on the balance sheet. | 使用権資産 |
| Finance LeaseLessee records ROU asset + lease liability; interest and amortization expense are separate. | ファイナンス・リース |
| Operating LeaseASC 842: ROU asset and lease liability recognized; single straight-line lease expense. | オペレーティング・リース |
| Deferred Tax AssetFuture tax benefit from deductible temporary differences or carryforward items. | 繰延税金資産 |
| Deferred Tax LiabilityFuture tax obligation from taxable temporary differences (e.g., accelerated tax depreciation). | 繰延税金負債 |
| Equity MethodUsed when investor has significant influence (generally 20–50% ownership). | 持分法 |
| Available-for-Sale SecuritiesFair value changes recorded in OCI, not net income, until sold. | 売却可能有価証券 |
| Trading SecuritiesFair value changes recorded in net income each period. | 売買目的有価証券 |
| Held-to-MaturityDebt securities management has positive intent and ability to hold until maturity; carried at amortized cost. | 満期保有目的債券 |
| Other Comprehensive IncomeItems bypassing the income statement: AFS unrealized gains/losses, CTA, pension adjustments. | その他包括利益 |
| Earnings Per ShareBasic EPS = Net income available to common ÷ Weighted-average common shares outstanding. | 一株当たり利益 |
| Segment ReportingASC 280: Report segments meeting 10% threshold for revenue, profit/loss, or assets. | セグメント情報 |
| Variable Interest EntityConsolidated by the primary beneficiary — the entity that absorbs majority of risks/rewards. | 変動持分事業体 |
| Working CapitalCurrent Assets minus Current Liabilities; measures short-term liquidity. | 運転資本 |
| InventoryMeasured at lower of cost or net realizable value (NRV) under US GAAP (ASC 330). | 棚卸資産 |
| Retained EarningsCumulative net income less dividends declared since the company's inception. | 利益剰余金 |
| Contra AccountE.g., Accumulated Depreciation offsets the asset account on the balance sheet. | 評価勘定 |
| Comprehensive IncomeNet income plus other comprehensive income items (OCI). | 包括利益 |
AUD（監査）の頻出英単語
| 英単語・例文 | 日本語訳 |
|---|---|
| Audit RiskAR = Inherent Risk × Control Risk × Detection Risk. Auditor controls detection risk. | 監査リスク |
| MaterialityInformation whose omission or misstatement could influence economic decisions of users. | 重要性 |
| Inherent RiskRisk of material misstatement assuming no related internal controls exist. | 固有リスク |
| Control RiskRisk that internal controls fail to prevent or detect a material misstatement timely. | 統制リスク |
| Detection RiskRisk that auditor procedures fail to detect misstatements that exist. Inverse of AR. | 発見リスク |
| Substantive ProceduresTests of details and analytical procedures designed to detect material misstatements. | 実証的手続 |
| Engagement LetterDocuments the terms of the audit engagement between auditor and client. | 業務契約書 |
| SamplingApplying audit procedures to less than 100% of a population to draw conclusions. | 監査サンプリング |
| ConfirmationDirect external evidence — e.g., confirming AR balances with customers (positive/negative). | 確認状 |
| Internal ControlProcess designed to provide reasonable assurance regarding financial reporting reliability. | 内部統制 |
| Segregation of DutiesAuthorization, recordkeeping, and custody should be performed by different individuals. | 職務分離 |
| Management Representation LetterWritten confirmation from management of responsibilities; required before audit report issuance. | 経営者確認書 |
| Subsequent EventsType I (adjusting) vs Type II (non-adjusting/disclosure only) events after balance sheet date. | 後発事象 |
| Unmodified OpinionFinancial statements present fairly in all material respects — a "clean" opinion. | 無限定適正意見 |
| Qualified OpinionIssued when a material but not pervasive misstatement or scope limitation exists. | 限定付き適正意見 |
| Adverse OpinionFinancial statements do NOT present fairly — issued when misstatements are pervasive. | 否定的意見 |
| Disclaimer of OpinionIssued when scope limitation is so severe the auditor cannot obtain sufficient evidence. | 意見不表明 |
| Fraud Risk FactorFraud triangle: Incentive/Pressure + Opportunity + Rationalization. | 不正リスク要因 |
| Analytical ProceduresEvaluation of financial information through plausible relationships; required in planning and final review. | 分析的手続 |
| Test of ControlsProcedures to evaluate operating effectiveness of controls over a period. | 内部統制テスト |
| Attribute SamplingUsed in tests of controls; each sample item is either compliant or a deviation. | 属性サンプリング |
| Risk AssessmentIdentify and assess risks of material misstatement at financial statement and assertion levels. | リスク評価 |
| WorkpapersDocument the auditor's evidence, findings, and conclusions. Auditor's property. | 監査調書 |
| Professional SkepticismQuestioning mind; critical assessment of audit evidence regardless of prior experience with client. | 職業的懐疑心 |
| IndependenceIndependence in fact and appearance; fundamental requirement for all attest engagements. | 独立性 |
| Quality ControlSQCS: Policies and procedures to provide reasonable assurance of professional standards compliance. | 品質管理 |
| Tolerable MisstatementMaximum error in a population the auditor is willing to accept; always less than overall materiality. | 許容虚偽表示 |
| Material WeaknessAS 2201: Reasonable possibility that a material misstatement will not be prevented or detected. | 重要な欠陥 |
| Significant DeficiencyLess severe than a material weakness but warrants attention by those charged with governance. | 重大な不備 |
| Going ConcernAuditor evaluates whether substantial doubt exists; may add explanatory paragraph. | 継続企業（監査） |
REG（税法・商法）の頻出英単語
| 英単語・例文 | 日本語訳 |
|---|---|
| Adjusted Gross IncomeGross income minus above-the-line deductions (e.g., student loan interest, SE tax deduction). | 調整後総所得（AGI） |
| Itemized DeductionsMortgage interest, state taxes (SALT cap $10K), charitable contributions — taken if exceeding standard deduction. | 項目別控除 |
| Capital GainLong-term (held >1 year) taxed at preferential rates (0%/15%/20%); short-term at ordinary rates. | キャピタルゲイン |
| Net Operating LossPost-2017 TCJA: NOLs carried forward indefinitely but limited to 80% of taxable income. | 純営業損失（NOL） |
| Like-Kind ExchangeGain deferred if real property exchanged for real property. Cash boot received is recognized. | 同種財産交換（§1031） |
| S CorporationPass-through entity; max 100 shareholders, one class of stock, no corporate-level federal income tax. | S法人 |
| C CorporationSubject to double taxation: corporate-level tax on income, then shareholder tax on dividends. | C法人 |
| PartnershipPass-through entity; partners adjust outside basis for income, loss, and distributions. | パートナーシップ |
| Self-Employment Tax15.3% on net SE income up to SS wage base; 2.9% above. Deduct 50% of SE tax from AGI. | 自営業税 |
| Alternative Minimum TaxRecomputed tax adding back preference items; taxpayer pays higher of regular tax or AMT. | 代替ミニマム税（AMT） |
| MACRSUS tax depreciation system. Half-year convention applies in year of acquisition. | 修正加速原価回収制度 |
| Bonus DepreciationTCJA: 100% immediate expensing of qualified property (phasing down after 2022). | ボーナス減価償却 |
| Section 179Immediate expensing of qualifying property; limited by taxable income from active business. | セクション179控除 |
| Dividends Received Deduction<20% ownership: 50% DRD; 20–79%: 65% DRD; ≥80% ownership: 100% DRD. | 受取配当控除（DRD） |
| Passive ActivityPassive losses can only offset passive income; suspended losses released upon disposition. | 受動的活動 |
| At-Risk RulesLosses deductible only to the extent the taxpayer is economically at risk. | リスク負担制限 |
| BasisUsed to measure gain or loss on sale. Increased by income, decreased by distributions and losses. | 税務上の簿価 |
| Pass-Through EntityS corps, partnerships, LLCs (default): income/loss flows to owners; no entity-level federal tax. | パス・スルー事業体 |
| Statute of LimitationsIRS standard: 3 years from filing date. 6 years if gross income understated by >25%. | 除斥期間 |
| Depreciation Recapture§1245: Ordinary income on recapture of MACRS depreciation upon sale of personal property. | 減価償却戻入 |
| Gift Tax Annual Exclusion$18,000 per donee per year (2024); unlimited for tuition/medical payments made directly. | 贈与税年間非課税枠 |
| Estate TaxFederal estate tax applies to taxable estates exceeding the unified credit exemption amount. | 遺産税 |
| QBI DeductionUp to 20% deduction on qualified business income for pass-through entity owners. | 適格事業所得控除（§199A） |
| LLCDefault: disregarded entity (single-member) or partnership (multi-member) for tax purposes. | 有限責任会社 |
| NexusPhysical or economic presence that creates state tax filing obligation (post-Wayfair: economic nexus). | 課税接続点 |
| Circular 230IRS regulations governing practice before the IRS; covers CPA conduct and preparer penalties. | 通達230号 |
| CarryforwardUnused losses or credits carried to future tax years (e.g., capital loss: 3-year back / indefinite forward). | 繰越控除 |
| Form 1040Primary federal individual income tax return; due April 15 (6-month extension available). | 個人所得税申告書 |
| Tax CreditsDollar-for-dollar reduction in tax liability; more valuable than deductions. | 税額控除 |
| Amended ReturnFiled within 3 years of original return to correct errors and claim refunds. | 修正申告書（Form 1040-X） |
BAR（事業分析）の頻出英単語
| 英単語・例文 | 日本語訳 |
|---|---|
| Segment ReportingASC 280: Report segments meeting 10% of consolidated revenues, profit/loss, or assets. | セグメント報告 |
| Business CombinationsASC 805: Acquisition method required; assets/liabilities recorded at fair value on acquisition date. | 企業結合 |
| Free Cash FlowOperating cash flow minus capital expenditures; cash available for debt service or distribution. | フリーキャッシュフロー |
| EBITDAEarnings Before Interest, Taxes, Depreciation, and Amortization; proxy for operating cash flow. | EBITDA |
| Current RatioCurrent Assets ÷ Current Liabilities; measures short-term liquidity. >1 is generally favorable. | 流動比率 |
| Quick Ratio(Cash + Receivables) ÷ Current Liabilities; excludes inventory from liquidity measure. | 当座比率 |
| Debt-to-Equity RatioTotal Debt ÷ Shareholders' Equity; measures financial leverage. | 負債資本比率 |
| Return on EquityNet Income ÷ Average Shareholders' Equity; DuPont: Profit Margin × Asset Turnover × Equity Multiplier. | 自己資本利益率（ROE） |
| Net Profit MarginNet Income ÷ Net Revenue; measures how much profit per dollar of sales. | 純利益率 |
| Asset TurnoverNet Revenue ÷ Average Total Assets; measures efficiency of asset use to generate revenue. | 総資産回転率 |
| Break-Even PointFixed Costs ÷ Contribution Margin Ratio; units where total revenue equals total costs. | 損益分岐点 |
| Contribution MarginRevenue minus Variable Costs; amount available to cover fixed costs and generate profit. | 貢献利益 |
| Variance AnalysisActual vs. budgeted: Price variance = (Actual price − Standard price) × Actual quantity. | 差異分析 |
| Functional CurrencyCurrency of the primary economic environment in which the entity operates (ASC 830). | 機能通貨 |
| Translation AdjustmentGains/losses from translating foreign subsidiary financials; reported in OCI, not net income. | 換算調整額（CTA） |
| Discontinued OperationsASC 205-20: Separate major line of business held-for-sale or disposed of; reported net of tax. | 廃止事業 |
| Variable Interest EntityConsolidated by primary beneficiary who absorbs majority of expected losses or residual returns. | 変動持分事業体 |
| Non-controlling InterestMinority ownership in a subsidiary; reported within equity on the consolidated balance sheet. | 非支配株主持分 |
| Goodwill ImpairmentASC 350: Goodwill impairment = carrying amount of reporting unit exceeds its fair value. | のれん減損 |
| Bargain Purchase GainASC 805: When fair value of net assets acquired exceeds consideration paid; recognized in income. | 負ののれん |
| Horizontal AnalysisCompares financial data across periods; shows trends as dollar and percentage changes. | 水平分析 |
| Vertical AnalysisEach line item expressed as a percentage of a base figure (e.g., sales, total assets). | 垂直分析 |
| Operating LeverageHigh fixed costs → small revenue change produces large operating income change. | 営業レバレッジ |
| Price-Earnings RatioMarket Price per Share ÷ Earnings per Share; higher P/E implies higher growth expectations. | 株価収益率（PER） |
| EVANet Operating Profit After Tax minus (Invested Capital × WACC); measures value creation. | 経済的付加価値 |
| WACCWeighted average of cost of equity and after-tax cost of debt; used as NPV discount rate. | 加重平均資本コスト |
| DuPont AnalysisROE = Net Profit Margin × Asset Turnover × Equity Multiplier. | デュポン分析 |
| Integral ApproachASC 270: Each interim period is part of the annual period; apply estimated annual tax rate. | 積分的アプローチ |
| Interest Coverage RatioEBIT ÷ Interest Expense; measures ability to service debt. Higher is safer. | インタレスト・カバレッジ・レシオ |
| Gordon Growth ModelP = D1 ÷ (r − g); values a stock as a perpetuity of growing dividends. | ゴードン成長モデル |
TCP（税務）の頻出英単語
| 英単語・例文 | 日本語訳 |
|---|---|
| Deferred Tax AssetFuture tax benefit from deductible temporary differences (e.g., warranty expense recognized early). | 繰延税金資産 |
| Deferred Tax LiabilityFuture taxes owed from taxable temporary differences (e.g., accelerated MACRS vs. straight-line book). | 繰延税金負債 |
| Tax ProvisionTotal income tax expense = Current income tax expense ± Deferred income tax expense/benefit. | 税金引当 |
| Valuation AllowanceReduces DTA when more likely than not (>50%) that the benefit will not be realized. | 評価性引当金 |
| GILTIGlobal Intangible Low-Taxed Income: US shareholder includes CFC income exceeding 10% × QBAI. | グローバル無形資産低税率課税 |
| BEATBase Erosion and Anti-Abuse Tax: applies to large corporations making deductible payments to foreign affiliates. | 税源侵食防止措置 |
| FDIIForeign-Derived Intangible Income: deduction for US corporations exporting goods/services; reduces effective rate. | 外国由来無形資産所得控除 |
| Transfer PricingRelated-party transactions must be priced at arm's length; best method rule applies (IRC §482). | 移転価格 |
| Foreign Tax CreditReduces US tax dollar-for-dollar for foreign taxes paid; limited to US tax on foreign income. | 外国税額控除 |
| Subpart F IncomeCFC passive and certain active income that US shareholders must include currently, regardless of distribution. | サブパートF所得 |
| Controlled Foreign CorporationForeign corporation >50% owned by US shareholders each owning ≥10%. | 支配外国法人（CFC） |
| Check-the-BoxElections allowing certain entities to choose their tax classification (corporation, partnership, disregarded). | チェック・ザ・ボックス |
| Section 382 LimitationAnnual limit on NOL use after ownership change: FMV of loss corporation × federal long-term tax-exempt rate. | 382条制限 |
| Consolidated ReturnAffiliated group (80%+ owned) may file a single federal return; intercompany transactions eliminated. | 連結申告 |
| Economic NexusPost-Wayfair (2018): states can require sales tax collection based on sales volume, not physical presence. | 経済的課税接続点 |
| ApportionmentMulti-state income allocated by factors (sales, payroll, property); many states use single sales factor. | 課税所得の配分 |
| Section 174Post-2021 TCJA: R&D costs must be amortized over 5 years (domestic) or 15 years (foreign). | 174条研究開発費 |
| NOL Carryforward (80%)Post-2017 TCJA NOLs: indefinite carryforward, but deduction limited to 80% of taxable income each year. | NOL繰越（80%制限） |
| Estimated TaxesCorporate estimated payments due quarterly. Underpayment penalty if deposits < 100% of prior year tax. | 予定納税 |
| Preparer PenaltiesIRC §6694: Penalty for unreasonable positions ($1,000+). §6695: Failure to sign return ($50/return). | 税務申告者ペナルティ |
| Tax TreatyBilateral agreement reducing withholding rates and eliminating double taxation on cross-border income. | 租税条約 |
| QBI DeductionIRC §199A: 20% deduction on qualified business income from pass-through entities; subject to W-2 wage limits. | 適格事業所得控除 |
| Tax-Free ReorganizationIRC §368: Mergers/acquisitions structured as stock-for-stock exchanges can defer shareholder gain. | 非課税組織再編 |
| Section 338(h)(10)Treats stock sale as asset sale for tax; allows step-up in basis; must be made jointly by buyer and seller. | 338条(h)(10)選択 |
| PFIC≥75% passive income or ≥50% passive assets; excess distribution taxed at highest rate + interest. | 受動的外国投資会社 |
| Permanent EstablishmentFixed place of business creating tax nexus in a foreign country; defined in applicable tax treaty. | 恒久的施設（PE） |
| Bonus Depreciation100% expensing in year placed in service (TCJA); phasing down 20%/year starting 2023. | ボーナス減価償却 |
| Amended ReturnFiled to correct errors; generally within 3-year statute. Carryback claims may require Form 1139. | 修正法人税申告（Form 1120-X） |
| Substantial Understatement Penalty20% penalty if understatement exceeds greater of 10% of correct tax or $5,000. | 過少申告ペナルティ（§6662） |
| Permanent DifferenceBook-tax difference that never reverses: e.g., tax-exempt municipal bond interest, non-deductible meals. | 永久差異 |
ISC（情報システム）の頻出英単語
| 英単語・例文 | 日本語訳 |
|---|---|
| SOC 1SSAE 18: Reports on controls at a service organization relevant to user entities' financial reporting (ICFR). | SOC 1報告書 |
| SOC 2Trust Services Criteria: Security, Availability, Processing Integrity, Confidentiality, Privacy. Type I vs. Type II. | SOC 2報告書 |
| ITGCIT General Controls: change management, access controls, computer operations, program development. | IT全般統制 |
| ITACIT Application Controls: automated input, processing, and output controls within specific applications. | ITアプリケーション統制 |
| Segregation of DutiesIT: Developers should not have access to production environments; reduces fraud and error risk. | 職務分離 |
| Change ManagementFormal process to request, test, approve, and document changes to IT systems. | 変更管理 |
| Access ControlsLogical access: authentication + authorization. Principle of least privilege. Reviewed periodically. | アクセス統制 |
| Business Continuity PlanEnsures critical business functions continue during/after a disaster or disruption. | 事業継続計画（BCP） |
| Disaster Recovery PlanIT-focused subset of BCP; procedures to restore systems and data after a disaster. | 災害復旧計画（DRP） |
| RPORecovery Point Objective: maximum acceptable data loss measured in time. Drives backup frequency. | 目標復旧時点 |
| RTORecovery Time Objective: maximum acceptable downtime before systems must be restored. | 目標復旧時間 |
| EncryptionTransforms data into unreadable form; AES-256 for data at rest, TLS for data in transit. | 暗号化 |
| Multi-Factor AuthenticationCombines two+ factors: something you know (password) + have (token) + are (biometric). | 多要素認証（MFA） |
| FirewallNetwork security device that monitors and filters incoming/outgoing traffic based on rules. | ファイアウォール |
| Cloud ComputingOn-demand computing resources over the internet. Models: IaaS, PaaS, SaaS. | クラウドコンピューティング |
| SaaSVendor manages everything (infrastructure, platform, application); customer manages data and access. | サービスとしてのソフトウェア |
| IaaSCustomer manages OS, middleware, runtime, data, and applications; vendor manages hardware. | インフラストラクチャサービス |
| Primary KeyUniquely identifies each record in a relational database table; cannot be NULL or duplicate. | 主キー |
| Foreign KeyReferences primary key in another table; enforces referential integrity between tables. | 外部キー |
| COSO FrameworkFive components: Control Environment, Risk Assessment, Control Activities, Information & Communication, Monitoring. | COSOフレームワーク |
| Risk AssessmentIdentify, analyze, and prioritize threats. ALE = Annualized Rate of Occurrence × Single Loss Expectancy. | リスク評価（IT） |
| VulnerabilityWeakness in a system that can be exploited. Mitigated by patching, configuration hardening, and monitoring. | 脆弱性 |
| Penetration TestingAuthorized simulated attack to identify exploitable vulnerabilities before malicious actors do. | ペネトレーションテスト |
| SSAE 18Superseded SSAE 16; basis for SOC 1 reports. Requires subservice organization management. | SSAE第18号 |
| Third-Party Risk ManagementAssess vendor controls via SOC 2 Type II reports, questionnaires, and contractual requirements. | サードパーティリスク管理 |
| ALEAnnualized Loss Expectancy = Single Loss Expectancy (SLE) × Annualized Rate of Occurrence (ARO). | 年間予想損失額 |
| SLAContractual commitment defining minimum service levels (uptime %, response time). Breach triggers penalties. | サービス水準合意 |
| MTBFMean Time Between Failures: average time a system operates before failing. Higher = more reliable. | 平均故障間隔 |
| MTTRMean Time To Repair: average time to restore a failed system. Availability = MTBF ÷ (MTBF + MTTR). | 平均修復時間 |
| Data GovernancePolicies ensuring data quality, security, and proper usage across the organization. | データガバナンス |
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