会計報告/用語

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Revision as of 03:50, 13 June 2024 by Zozokasu (talk | contribs) (Created page with "売上原価 (COS, Cost of Sales)")

用語

報告書を読み進めている際、わかりにくい専門用語が出てくる場合があります。ここではそのような専門用語の意味をまとめます。

人件費

Yellow Dog Man Studiosは、運営チーム全員の銀行口座に直接給与を支払うように努めています。ここではそれに充てられた金額が記載されています。またこれは、皆さんの寄付金から運営チームメンバーそれぞれの口座に振り込まれる、実際の通貨(訳注: real currency、仮想通貨に対する言葉)です。

2024年分の給与を返上するメンバーもいますが、2025年以降は見直していく所存です。

各メンバーへの具体的な給与を公表することはありません

売上原価 (COS, Cost of Sales)

This item, generally refers to fees that payment providers and other tools charge us to use them. For example Patreon's cut of your Patreon contribution.

COM (Cost of Marketing)

How much money we're spending on things like advertising, promotion etc.

COGS (Cost of Goods Sold)

This in our case generally refers to the operating expenses of the business, but is scoped to operating expenses that "keep the lights on". Our Servers, Cloud Infrastructure etc are all in this category.

Legal & Accounting

Running a company is complex, we pay both a Financial/Accounting company and a Law firm to help us with these complex issues. Their costs are shown here.

Miscellaneous

Anything that doesn't really fit into other categories. If there are regular costs in this category we make make additional categories.

EBITDA (Profits)

Earnings before interest, taxes, depreciation and amortization.

This is basically our Gross Profit, after expenses but before interest, taxes etc.