| Job Order Costing |
A method of cost accounting that accumulates costs for individual jobs or lots. |
| 個別原価計算 |
個々のジョブまたはロットのコストを積算する原価計算の方法。 |
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| Joint Product Costing |
A method of cost accounting used when simultaneously producing or otherwise acquiring two or more products (joint products) that must, by the nature of the process, be produced or acquired together. (Also called Common Cost.) |
| 連産品原価計算 |
工程の性質上、同時に2つ以上の製品（連産品）を生産または収得する場合に用いられる原価計算手法。 |
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| Joint Venture |
A business enterprise jointly undertaken by two or more companies, who share the investment, risks, and profits. |
| 合弁事業（JV） |
2社以上の企業が共同で行う事業で、投資、リスク、利益を共有するもの。 |
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| Journal |
A record of original entry that records transactions in chronological sequence. |
| 仕訳帳 |
各取引のオリジナルの仕訳について時系列順に記録したもの。 |
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| Just-In-Time Manufacturing (JIT) |
A manufacturing process where products are produced or procured as they are needed rather than when they can be made |
| ジャストインタイム生産（JIT） |
生産可能な時に生産するのではなく、必要な時に生産または調達を行う製造プロセス。 |