Forecast Glossary
This glossary defines the terms used across Statement Engine guides. It is designed for users who search narrow questions such as "trial balance to forecast", "lease liability forecast", or "deferred tax temporary difference forecast".
Core 3-statement terms
- 3-statement forecast / 3表予測
- A linked forecast for PL, BS, and CF. In Statement Engine, projected journals are generated before statement totals are reviewed.
- PL / 損益計算書
- Profit and loss forecast covering revenue, expense, tax expense, and net income.
- BS / 貸借対照表
- Balance sheet forecast covering assets, liabilities, equity, and balance checks.
- CF / キャッシュフロー
- Cash flow forecast showing cash movement from operating, investing, and financing activity.
- Trial balance / 試算表
- Account balance data used as the starting point for an opening balance sheet.
Specialized forecast terms
- Deferred tax / 税効果・繰延税金
- PL and BS movement from temporary differences. See deferred tax forecast.
- Lease liability / リース負債
- Future lease payment obligation. See lease liability forecast.
- Asset retirement obligation / 資産除去債務
- Expected restoration or retirement obligation for an asset. See ARO forecast.
- Bond redemption / 社債償還
- Repayment of bond principal. See bond forecast.
- Provision / 引当金
- An estimate of future cost or obligation, such as warranty provision, bonus provision, or restructuring provision.
- Derivative / デリバティブ
- A financial instrument whose value changes with an underlying item. In forecasting, valuation and settlement should be separated.
- Retirement benefit obligation / 退職給付債務
- An employee benefit obligation that can affect liabilities, expenses, and cash payment timing.