貸借対照表（Balance Sheets）
資産（Assets）
流動資産（Current assets）
| 現金 | Cash |
| 現金及び預金 | Cash and deposits |
| 当座預金 | Checking accounts |
| 普通預金 | Savings accounts |
| 通知預金 | Notice account |
| 定期預金 | Time deposits |
| 定期積金 | Installment savings account |
| 受取手形 | Trade notes receivable |
| 売掛金 | Trade accounts receivable |
| 貸倒引当金 | Allowance for doubtful accounts |
| 有価証券 | Marketable securities |
| 棚卸資産 | Inventory |
| 商品 | Merchandise |
| 製品 | Finished goods |
| 仕掛品 | Work in process |
| 原材料 | Raw materials |
| 貯蔵品 | Stock account |
| 前渡金 | Advance payments-trade |
| 立替金 | Advances paid |
| 短期貸付金 | Loans receivable |
| 未収入金（未収金） | Accounts receivable-other |
| 未収収益 | Accrued income |
| 前払費用 | Prepaid Expenses |
| 仮払金 | Suspense payments |
| 仮払消費税等 | Suspense paid consumption tax |
固定資産（Non-current assets）
有形固定資産（Property, plant and equipment）
| 建物 | Buildings |
| 建物附属設備 | Buildings and accompanying facilities |
| 構築物 | Structures |
| 機械装置 | Machinery and equipment |
| 車両運搬具 | Vehicles |
| 工具器具備品 | Tools, furniture & fixtures |
| 土地 | Land |
| 建設仮勘定 | Construction in progress |
| 減価償却累計額 | Accumulated depreciation |
無形固定資産（Intangible assets）
| 営業権 | Goodwill |
| 特許権 | Patents |
| 借地権 | Leasehold rights |
| 電話加入権 | Telephone subscription right |
| ソフトウェア | Software |
投資その他の資産（Investments and other assets）
| 投資有価証券 | Investment securities |
| 出資金 | Investments in capital |
| 長期貸付金 | Long-term loans receivable |
| 破産債権等 | Claims provable in rehabilitation and other |
| 差入保証金 | Guarantee deposits |
| 長期前払金 | Long-term prepaid expenses |
| 保険積立金 | Insurance funds |
繰越資産（Deferred assets）
| 創立費 | Organization costs |
| 開業費 | Start-up costs |
| 開発費 | Depelopment expense |
| 試験研究費 | Experiment and research expenses |
| 新株発行費 | Stock issuance cost |
| 社債発行費 | Bond issuance cost |
| 社債発行差金 | Bond issuance discount |
| 事業主貸 | Withdrawals by owner |
負債（Liabilities）
流動負債（Current liabilities）
| 支払手形 | Notes |
| 買掛金 | Accounts payable |
| 前受金 | Advance received |
| 短期借入金 | Short term borrowings |
| 未払金 | Accounts payable – other |
| 未払費用 | Accrued expenses |
| 預り金 | Withholdings |
| 前受収益 | Deferred revenues |
| 仮受消費税等 | Suspense received Accrued consumption tax |
| 未払消費税等 | Consumption tax payable |
| 未払法人税等 | Income taxes payable |
| 引当金 | （Provision） |
| 賞与引当金 | Allowance for employees’ bonuses |
| 退職給付引当金 | Employees’ pension and retirement benefits |
固定負債（Not current liabilities）
| 社債 | Bonds |
| 長期借入金 | Long-term debt |
| 事業主借 | Investments by owner |
純資産（Net assets）
| 資本金 | Capital stock |
| 資本準備金 | Capital reserve |
| その他資本余剰金 | Capital surplus |
| 利益準備金 | Legal reserve of retained earnings |
| 任意積立金 | Voluntary retained earnings |
| その他利益剰余金 | Retained earnings |
| 繰越利益剰余金 | Retained earnings brought forward |
| 元入金 | Capital |
損益計算書（Profit and loss statement）
売上高（Sales）
| 売上高 | Sales |
| 売上戻り（売上返品） | Sales returns |
| 売上値引 | Sales allowance |
| 売上割戻し | Sales rebates |
売上原価（Cost of Sales）
| 仕入 | Purchases |
| 仕入返品（仕入戻し） | Purchases returns |
| 仕入値引 | Purchases allowance |
| 仕入割戻し | Purchases rebates |
販売費及び一般管理費（Selling, general and administrative expenses）
| 役員報酬 | Directors’ compensations |
| 給料手当 | Salaries and allowances |
| 雑給 | Other salaries |
| 賞与 | Seasonal bonuses |
| 退職金 | Employee retirement allowance |
| 旅費交通費 | Traveling expense |
| 広告宣伝費 | Advertising expense |
| 交際費 | Entertainment expense |
| 福利厚生費 | Welfare expenses |
| 法定福利費 | Payroll taxes expense |
| 荷造運送費 | Packing and delivery expenses |
| 通信費 | Communication expenses |
| 会議費 | Conference expenses |
| 水道光熱費 | Utilities expense |
| 消耗品費 | Upplies expenses |
| 新聞図書費 | Library expense |
| 租税公課 | Taxes and dues |
| 地代家賃 | Rents |
| 支払手数料 | Commission fee |
| 販売手数料 | Sales commission |
| 寄付金 | Donations expense |
| 修繕費 | Repairs expense |
| 支払保険料 | Insurance expenses |
| 賃借料 | Rent expenses |
| 減価償却費 | Depreciation expense |
| 諸会費 | Membership fee |
| 雑費 | Miscellaneous expenses |
営業外収益（Non-operating income）
| 受取利息 | Interest income |
| 受取配当金 | Dividend income |
| 有価証券売却益 | Gain on sale of securities |
| 有価証券評価益 | Gain on valuation of securities |
| 受取賃貸料 | Rent income |
| 為替差益 | Net foreign currency translation gain |
| 償却債権取立益 | Gain on bad debts recovered |
| 雑収入 | Miscellaneous income |
営業外費用（Non-operating expenses）
| 支払利息 | Interest expense |
| 手形売却損 | Loss on sales of notes payable |
| 有価証券売却損 | Loss on sale of securities |
| 有価証券評価損 | Loss on valuation of investment securities |
| 為替差損 | Foreign exchange losses |
| 雑損失 | Miscellaneous loss |
特別利益（Special income）
| 固定資産売却益 | Gain on sale of property, plant and equipment and intangible assets |
| 前期損益修正益 | Gain on prior period adjustment |
特別損失（Special expenses）
| 固定資産売却損 | Loss on sale of property, plant and equipment and intangible assets |
| 固定資産除却損 | Loss on disposal of property, plant and equipment and intangible assets |
| 前期損益修正損 | Loss on prior period adjustment |
税金等（Tax）
| 法人税等 | Income taxes |
| 法人税、住民税及び事業税 | Income taxes-current |
その他の会計用語
| 売上総利益 | Gross profit |
| 従業員給料 |
Employee salary
|