| 問題 | 解答▲ | 出題数 | 習得度 | 苦手度 |
|---|---|---|---|---|
| コスト削減 | cost reduction | - | - | - |
| 取引相手 | counterparty | - | - | - |
| 契約（条項） | covenant | - | - | - |
| 強制執行 | cramdown | - | - | - |
| 信用枠 | credit facility | - | - | - |
| 信用格付 | credit rating | - | - | - |
| 債権者 | creditor | - | - | - |
| 債権者委員会 | creditors' committee | - | - | - |
| 信用のある | creditworthy | - | - | - |
| 累積配当 | cumulative dividends | - | - | - |
| 累積法 | cumulative effect method | - | - | - |
| 流動資産 | current asset | - | - | - |
| 流動負債 | current liability | - | - | - |
| 流動比率 | current ratio | - | - | - |
| サイクル・タイム | cycle time | - | - | - |
| 買掛債務滞留日数 | days in accounts payable | - | - | - |
| 平均在庫日数 | days of sales in inventory | - | - | - |
| 売掛金回収日数 | days of sales outstanding | - | - | - |
| 負債 | debt | - | - | - |
| 負債資本比率 | debt to equity ratio | - | - | - |
| 債務者 | debtor | - | - | - |
| 配当宣言 | declaration of dividend | - | - | - |
| 繰延税金 | deferred taxes | - | - | - |
| 需要牽引型棚卸在庫モデル | demand-pull model | - | - | - |
| 減価償却費 | depreciation expense | - | - | - |
| 発見リスク | detection risk | - | - | - |
| 希薄後の１株当たり純利益 | diluted EPS | - | - | - |
| 希薄化 | dilution | - | - | - |
| 直接労務 | direct manufacturing labor | - | - | - |
| 直接材料 | direct material | - | - | - |
| 意見差控 | disclaimer of opinion | - | - | - |
| 開示 | disclosure | - | - | - |
| 非継続事業 | discontinued operation | - | - | - |
| 処分 | disposition | - | - | - |
| 販売チャネル | distribution channel | - | - | - |
| 累積未払配当金 | dividends in arrears | - | - | - |
| ニ倍定率法 | double declining balance method | - | - | - |
| 最善を尽くしたという弁明 | due diligence defense | - | - | - |
| 利益 | earnings | - | - | - |
| 監査チーム | engagement team | - | - | - |
| 事業体 | entity | - | - | - |
| 持分法 | equity method | - | - | - |
| 交換 | exchange | - | - | - |
| 執行、実行 | execution | - | - | - |
| 費用 | expense | - | - | - |
| 説明文書 | explanatory language | - | - | - |
| 外部監査人 | external auditor | - | - | - |
| 特別勘定 | extraordinary item | - | - | - |
| 有利差益 | favorable variance | - | - | - |
| 現場作業 | fieldwork | - | - | - |
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