目次
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 |
貸倒引当金 | Allowance for Doubtful Accounts |
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
連結財務諸表 | Consolidated Financial Statements |
売上総利益 | Gross profit |
従業員給料 |
Employee salary
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