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Step this way to the office that keeps the cash flowing and the numbers crunching!

Today's Lesson


  • An account is an arrangement with a business that allows you to buy something and pay for it at a later date.

    It is also a record of money that a business has paid (or will pay later) and received (or will receive later).

    Accounts receivable are money that customers owe your business for goods and services that you've supplied to them but that they haven't paid for yet.

    Accounts payable are money that your business owes to other businesses for goods and services that have been supplied to you but that you haven't paid for yet.
  • account とは、何かを買って、後日その代金を支払うことができる、取引相手との取り決め、つまり、掛け勘定のことです。


    accounts receivable は、自社が顧客に供給したけれども、まだ支払いがされていない商品やサービスについて、顧客が自社に対し支払う義務のあるお金、つまり、売掛金のことです。

    accounts payable は、自社に供給されたけれども、まだ支払いをしていない商品やサービスについて、自社が他社に対し支払う義務のあるお金、つまり、買掛金のことです。
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  1. (food distributor)
    We have accounts with many of the nation's largest supermarket chains.
  2. Shall I put it on your account, or would you like to pay for it now?
  3. (store clerk on the phone with a customer)
    Just bring in the receipt for the item you'd like to return, and I'll credit your account.
  4. I was one of the lucky ones. They settled their account with me just two weeks before filing for bankruptcy.
  5. The auditor examined our accounts and reported that they appear to be in order.
  6. By outsourcing their accounts receivable management, they've been able to reduce turnaround time (= the average time from delivery to payment) by 45%.
  7. For the first time since we started the business, our accounts payable are current (= there are no payments past due). We're finally making a go of it!

英会話レッスンEnjoy the rest of your Wednesday!