[
  {
    
    
    
    
    "url": "/resources/glossaries/CorporateFinance.html",
    "title": "コーポレートファイナンス",
    "category": "categoryname",
    "kana": "こーぽれーとふぁいなんす",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Assertion.html",
    "title": "アサーション（監査要点）",
    "category": "categoryname",
    "kana": "あさーしょん",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/CFOoffice.html",
    "title": "CFO組織",
    "category": "categoryname",
    "kana": "しーえふおーそしき",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/SharedService.html",
    "title": "シェアードサービス",
    "category": "categoryname",
    "kana": "しぇあーどさーびす",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/LeaseAccounting.html",
    "title": "リース会計",
    "category": "categoryname",
    "kana": "りーすかいけい",
    "initials": "ら"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/TaxEffectAccounting.html",
    "title": "税効果会計",
    "category": "categoryname",
    "kana": "ぜいこうかかいけい",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/ImpairmentAccounting.html",
    "title": "減損会計",
    "category": "categoryname",
    "kana": "げんそんかいけい",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/TCFD.html",
    "title": "TCFD",
    "category": "categoryname",
    "kana": "てぃーしーえふでぃー",
    "initials": "た"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/FinancialInstrumentAccounting.html",
    "title": "金融商品会計",
    "category": "categoryname",
    "kana": "きんゆうしょうひんかいけい",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/HedgeAccounting.html",
    "title": "ヘッジ会計",
    "category": "categoryname",
    "kana": "へっじかいけい",
    "initials": "は"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/IPO.html",
    "title": "IPO",
    "category": "categoryname",
    "kana": "あいぴーおー",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/PBR.html",
    "title": "株価純資産倍率（PBR）",
    "category": "categoryname",
    "kana": "かぶかじゅんしさんばいりつ",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/HumanCapital.html",
    "title": "人的資本",
    "category": "categoryname",
    "kana": "じんてきしほん",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Impact-WeightedFinancialAccounts.html",
    "title": "インパクト加重会計（Impact-Weighted Financial Accounts）",
    "category": "categoryname",
    "kana": "いんぱくとかじゅうかいけい",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/FP&A.html",
    "title": "FP&A（Financial Planning & Analysis ）",
    "category": "categoryname",
    "kana": "えふぴーあんどえー",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/disclosure.html",
    "title": "ディスクロージャー",
    "category": "categoryname",
    "kana": "でぃすくろーじゃー",
    "initials": "た"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/CorporateGovernance.html",
    "title": "コーポレートガバナンス",
    "category": "categoryname",
    "kana": "こーぽれーとがばなんす",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/M&A.html",
    "title": "M&A",
    "category": "categoryname",
    "kana": "えむあんどえー",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/DueDiligence.html",
    "title": "デューデリジェンス",
    "category": "categoryname",
    "kana": "でゅーでりじぇんす",
    "initials": "た"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/PMI.html",
    "title": "PMI（Post Merger Integration）",
    "category": "categoryname",
    "kana": "ぴーえむあい",
    "initials": "は"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/beps.html",
    "title": "BEPS／BEPS2.0",
    "category": "categoryname",
    "kana": "べっぷす",
    "initials": "は"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/payroll-reconciliation.html",
    "title": "給与の勘定照合",
    "category": "categoryname",
    "kana": "きゅうよのかんじょうしょうごう",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/financial-performance-analysis.html",
    "title": "財務分析",
    "category": "categoryname",
    "kana": "ざいむぶんせき",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Budget-Control.html",
    "title": "予算管理",
    "category": "categoryname",
    "kana": "よさんかんり",
    "initials": "や"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/days-sales-outstanding.html",
    "title": "売上債権回転日数",
    "category": "categoryname",
    "kana": "うりあげさいけんかいてんにっすう",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/JV.html",
    "title": "ジョイントベンチャー（JV）",
    "category": "categoryname",
    "kana": "じょいんとべんちゃー",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/SPC.html",
    "title": "SPC（特別目的会社）",
    "category": "categoryname",
    "kana": "えすぴーしー",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Permanent-Establishment.html",
    "title": "恒久的施設（PE）",
    "category": "categoryname",
    "kana": "こうきゅうてきしせつ",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Credit-Limit.html",
    "title": "与信限度額",
    "category": "categoryname",
    "kana": "よしんげんどがく",
    "initials": "や"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/credit-management.html",
    "title": "与信管理",
    "category": "categoryname",
    "kana": "よしんかんり",
    "initials": "や"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/credit-card-reconciliation.html",
    "title": "クレジットカード取引照合",
    "category": "categoryname",
    "kana": "くれじっとかーどとりひきしょうごう",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/collections-management.html",
    "title": "回収管理",
    "category": "categoryname",
    "kana": "かいしゅうかんり",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/collection-and-recovery.html",
    "title": "債権回収",
    "category": "categoryname",
    "kana": "さいけんかいしゅう",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/cash-posting.html",
    "title": "キャッシュポジション",
    "category": "categoryname",
    "kana": "きゃっしゅぽじしょん",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Electronically-recorded-monetary-claims.html",
    "title": "電子記録債権（でんさい）",
    "category": "categoryname",
    "kana": "でんしきろくさいけん",
    "initials": "た"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Notes-receivable.html",
    "title": "受取手形",
    "category": "categoryname",
    "kana": "うけとりてがた",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/accounts-receivable-collections.html",
    "title": "売掛金の回収",
    "category": "categoryname",
    "kana": "うりかけきんのかいしゅう",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/accounts-receivable-automatio.html",
    "title": "Account Receivable Automation",
    "category": "categoryname",
    "kana": "あかうんとれしーばぶるおーとめーしょん",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Cash-Conversion-Cycle.html",
    "title": "キャッシュ・コンバージョン・サイクル（Cash Conversion Cycle：CCC）",
    "category": "categoryname",
    "kana": "きゃっしゅこんばーじょんさいくる",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/virtual-close.html",
    "title": "バーチャル決算",
    "category": "categoryname",
    "kana": "ばーちゃるけっさん",
    "initials": "は"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/transaction-reconciliation.html",
    "title": "取引照合",
    "category": "categoryname",
    "kana": "とりひきしょうごう",
    "initials": "た"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/petty-cash-reconciliation.html",
    "title": "小口現金照合",
    "category": "categoryname",
    "kana": "こぐちげんきんしょうごう",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/invoice-matching.html",
    "title": "請求書照合",
    "category": "categoryname",
    "kana": "せいきゅうしょしょうごう",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/intercompany-reconciliation.html",
    "title": "会社間照合",
    "category": "categoryname",
    "kana": "かいしゃかんしょうごう",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Procure-to-Pay.html",
    "title": "Procure to Pay（P2P：プロキュア・ツー・ペイ）",
    "category": "categoryname",
    "kana": "ぷろきゅあ・つー・ぺい",
    "initials": "は"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Transfer-Pricing-Taxation .html",
    "title": "移転価格税制",
    "category": "categoryname",
    "kana": "いてんかかくぜいせい",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/intercompany.html",
    "title": "関係会社",
    "category": "categoryname",
    "kana": "かんけいかいしゃ",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/intercompany-accounting.html",
    "title": "関係会社間取引の経理",
    "category": "categoryname",
    "kana": "かんけいかいしゃかんとりひきのけいり",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/integrated-audit.html",
    "title": "一体監査",
    "category": "categoryname",
    "kana": "いったいかんさ",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/5535c377c6f6ba4718546711d2410ecc5fc3703f.html",
    "title": "ファイナンシャルオペレーショントランスフォーメーション（Financial Operations Transformation）",
    "category": "categoryname",
    "kana": "ふぁいなんしゃるおぺれーしょんとらんすふぉーめーしょん",
    "initials": "は"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/financial-operations-management.html",
    "title": "ファイナンシャルオペレーションマネジメント（Financial Operations Management ）",
    "category": "categoryname",
    "kana": "ふぁいなんしゃるおぺれーしょんまねじめんと",
    "initials": "は"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/financial-operations.html",
    "title": "ファイナンシャルオペレーション（Financial Operations）",
    "category": "categoryname",
    "kana": "ふぁいなんしゃるおぺれーしょん",
    "initials": "は"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/credit-risk-management.html",
    "title": "信用リスク管理",
    "category": "categoryname",
    "kana": "しんようりすくかんり",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/9d26c6747bc534a66e7326c8247a8194d2a3f3fc.html",
    "title": "売上債権回転率",
    "category": "categoryname",
    "kana": "うりあげさいけんかいてんりつ",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Account-Payable.html",
    "title": "買掛金",
    "category": "categoryname",
    "kana": "かいかけきん",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/variance-analysis.html",
    "title": "差異分析",
    "category": "categoryname",
    "kana": "さいぶんせき",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/e860145630296ce66d8f65f0618f46dc818677c0.html",
    "title": "RPA（Robotic Process Automation）",
    "category": "categoryname",
    "kana": "あーるぴーえー",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/remittance.html",
    "title": "送金",
    "category": "categoryname",
    "kana": "そうきん",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/record-to-report.html",
    "title": "Record-to-Report（R2R：記録から報告まで）",
    "category": "categoryname",
    "kana": "れこーどとぅれぽーと",
    "initials": "ら"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/prepaid-assets.html",
    "title": "前払金",
    "category": "categoryname",
    "kana": "まえばらいきん",
    "initials": "ま"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/payment-terms.html",
    "title": "支払条件",
    "category": "categoryname",
    "kana": "しはらいじょうけん",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/order-to-cash.html",
    "title": "Order to Cash（O2C）",
    "category": "categoryname",
    "kana": "おーだー・つー・きゃっしゅ",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/fluctuation-variance.html",
    "title": "増減分析",
    "category": "categoryname",
    "kana": "ぞうげんぶんせき",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/depreciation-journal-entry.html",
    "title": "減価償却",
    "category": "categoryname",
    "kana": "げんかしょうきゃく",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/cash-flow-forecast.html",
    "title": "キャッシュフロー予測",
    "category": "categoryname",
    "kana": "きゃっしゅふろーよそく",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/cash-application.html",
    "title": "入金消込",
    "category": "categoryname",
    "kana": "にゅうきんけしこみ",
    "initials": "な"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/bank-reconciliation.html",
    "title": "銀行勘定調整",
    "category": "categoryname",
    "kana": "ぎんこうかんじょうちょうせい",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/bad-debt-expense.html",
    "title": "貸倒れ",
    "category": "categoryname",
    "kana": "かしだおれ",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/amortization-of-prepaid-expenses.html",
    "title": "前払費用の償却",
    "category": "categoryname",
    "kana": "まえばらいひようのしょうきゃく",
    "initials": "ま"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/accounts-receivable-aging-report.html",
    "title": "売掛金年齢表",
    "category": "categoryname",
    "kana": "うりかけきんねんれいひょう",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/accounting-automation.html",
    "title": "アカウンティングオートメーション",
    "category": "categoryname",
    "kana": "あかうんてぃんぐおーとめーしょん",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/working-capital.html",
    "title": "運転資本",
    "category": "categoryname",
    "kana": "うんてんしほん",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/suspense-account.html",
    "title": "仮勘定",
    "category": "categoryname",
    "kana": "かりかんじょう",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/prepaid-expenses.html",
    "title": "前払費用",
    "category": "categoryname",
    "kana": "まえばらいひよう",
    "initials": "ま"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/month-end-close.html",
    "title": "月次決算",
    "category": "categoryname",
    "kana": "げつじけっさん",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/modern-accounting.html",
    "title": "モダンアカウンティング",
    "category": "categoryname",
    "kana": "もだんあかうんてぃんぐ",
    "initials": "ま"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/journal-entry.html",
    "title": "仕訳",
    "category": "categoryname",
    "kana": "しわけ",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/general-ledger.html",
    "title": "総勘定元帳",
    "category": "categoryname",
    "kana": "そうかんじょうもとちょう",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/fixed-assets.html",
    "title": "固定資産",
    "category": "categoryname",
    "kana": "こていしさん",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/financial-statement.html",
    "title": "財務諸表",
    "category": "categoryname",
    "kana": "ざいむしょひょう",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/financial-close.html",
    "title": "決算",
    "category": "categoryname",
    "kana": "けっさん",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/continuous-accounting.html",
    "title": "コンティニュアスアカウンティング（継続決算）",
    "category": "categoryname",
    "kana": "こんてぃにゅあすあかうんてぃんぐ",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/chart-of-accounts.html",
    "title": "勘定科目体系",
    "category": "categoryname",
    "kana": "かんじょうかもくたいけい",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/cash-flow.html",
    "title": "キャッシュフロー",
    "category": "categoryname",
    "kana": "きゃっしゅふろー",
    "initials": "か"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/balance-sheet.html",
    "title": "貸借対照表（バランスシート）",
    "category": "categoryname",
    "kana": "たいしゃくたいしょうひょう",
    "initials": "た"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/adjusting-entries.html",
    "title": "修正仕訳と決算整理仕訳",
    "category": "categoryname",
    "kana": "しゅうせいしわけとけっさんせいりしわけ",
    "initials": "さ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/accounts-receivable.html",
    "title": "売掛金",
    "category": "categoryname",
    "kana": "うりかけきん",
    "initials": "あ"
  },
  {
    
    
    
    
    "url": "/resources/glossaries/Account-Reconciliation.html",
    "title": "勘定照合",
    "category": "categoryname",
    "kana": "かんじょうしょうごう",
    "initials": "か"
  }
  
]