勘定科目・会計の英語表記一覧

貸借対照表(Balance Sheets)

資産(Assets)

流動資産(Current assets)

現金 Cash
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 loans payable and long-term debt with current maturities
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
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、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

 

-索引

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