英語会計用語集
貸借対照表
| 未払金 | Accounts payable – other |
| 買掛金 | Accounts payable – trade |
| 未収入金 | Accounts receivable – other |
| 売掛金 | Accounts receivable – trade |
| 未払消費税等 | Accrued consumption taxes |
| 未払費用 | Accrued expenses |
| 未収収益 | Accrued income |
| 有給休暇引当金 | Accrued vacation payable, Allowance for annual paid leave |
| 減価償却累計額 | Accumulated depreciation |
| 減損損失累計額 | Accumulated impairment loss |
| その他包括利益累計額 | Accumulated Other Comprehensive Income |
| 前渡金 | Advance payments – trade |
| 立替金 | Advances paid |
| 前受金 | Advances received |
| 貸倒引当金 | Allowance for doubtful accounts |
| 資産除去債務 | Asset retirement obligations |
| 資産の部 | Assets |
| 貸借対照表 | Balance sheet |
| 社債発行費 | Bond issuance cost |
| 社債 | Bonds payable |
| 新株予約権付社債 | Bonds with subscription rights to shares |
| 建物 | Buildings |
| 開業費 | Business commencement expenses |
| 資本金 | Capital stock |
| 資本剰余金 | Capital surplus |
| 現金及び預金 | Cash and deposits |
| 破産更生債権等 | Claims provable in bankruptcy, claims provable in rehabilitation and other |
| 建設仮勘定 | Construction in progress |
| 未収消費税等 | Consumption taxes receivable |
| 著作権 | Copyright |
| 流動資産 | Current assets |
| 流動負債 | Current liabilities |
| 1年内返済予定の長期借入金 | Current portion of long-term loans payable |
| 繰延資産 | Deferred assets |
| 繰延ヘッジ損益 | Deferred gains or losses on hedges |
| 創立費 | Deferred organization expenses |
| 繰延税金資産 | Deferred tax assets |
| 預り金 | Deposits received |
| 開発費 | Development expenses |
| 製品 | Finished goods |
| 為替換算調整勘定 | Foreign currency translation adjustment |
| 別途積立金 | General reserve |
| のれん | Goodwill |
| 差入保証金 | Guarantee deposits |
| 受入保証金 | Guarantee deposits received |
| 未払法人税等 | Income taxes payable |
| 未収還付法人税等 | Income taxes receivable |
| 無形固定資産 | Intangible assets |
| たな卸資産 | Inventories |
| 投資有価証券 | Investment securities |
| 投資その他の資産 | Investments and other assets |
| 出資金 | Investments in capital |
| 関係会社出資金 | Investments in capital of subsidiaries and associates |
| 土地 | Land |
| リース債務 | Lease obligations |
| リース資産 | Leased assets |
| 借地権 | Leasehold right |
| 資本準備金 | Legal capital surplus |
| 利益準備金 | Legal retained earnings |
| 負債の部 | Liabilities |
| 負債純資産 | Liabilities and net assets |
| 長期未払金 | Long-term accounts payable – other |
| 長期借入金 | Long-term loans payable |
| 関係会社長期借入金 | Long-term loans payable to subsidiaries and associates |
| 長期貸付金 | Long-term loans receivable |
| 関係会社長期貸付金 | Long-term loans receivable from subsidiaries and associates |
| 長期前払費用 | Long-term prepaid expenses |
| 機械及び装置 | Machinery and equipment |
| 商品 | Merchandise |
| 負ののれん | Negative goodwill |
| 純資産の部 | Net assets |
| 純資産 | Net assets |
| 退職給付に係る資産 | Net defined benefit asset |
| 退職給付に係る負債 | Net defined benefit liability |
| 非支配株主持分 | Non-controlling interests |
| 固定資産 | Non-current assets |
| 固定負債 | Non-current liabilities |
| 支払手形 | Notes payable – trade |
| 受取手形 | Notes receivable – trade |
| その他資本剰余金 | Other capital surplus |
| その他利益剰余金 | Other retained earnings |
| 特許権 | Patent right |
| 前払費用 | Prepaid expenses |
| 有形固定資産 | Property, plant and equipment |
| 賞与引当金 | Provision for bonuses |
| 役員退職慰労引当金 | Provision for directors’ retirement benefits |
| 工事損失引当金 | Provision for loss on construction contracts |
| 債務保証損失引当金 | Provision for loss on guarantees |
| 製品保証引当金 | Provision for product warranties |
| 修繕引当金 | Provision for repairs |
| 退職給付引当金 | Provision for retirement benefits |
| 特別修繕引当金 | Provision for special repairs |
| 原材料 | Raw materials |
| 投資不動産 | Real estate for investment |
| 販売用不動産 | Real estate for sale |
| 退職給付に係る調整累計額 | Remeasurements of defined benefit plans |
| 利益剰余金 | Retained earnings |
| 繰越利益剰余金 | Retained earnings brought forward |
| 土地再評価差額金 | Revaluation reserve for land |
| 有価証券 | Securities |
| 半製品 | Semi-finished goods |
| 株式交付費 | Share issuance cost |
| 株主資本 | Shareholders’ equity |
| 関係会社株式 | Shares of subsidiaries and associates |
| 短期借入金 | Short-term loans payable |
| 短期貸付金 | Short-term loans receivable |
| ソフトウエア | Software |
| ソフトウエア仮勘定 | Software in progress |
| 構築物 | Structures |
| 新株予約権 | Subscription rights to shares |
| 貯蔵品 | Supplies |
| 仮受金 | Suspense receipt |
| 電話加入権 | Telephone subscription right |
| 工具、器具及び備品 | Tools, furniture and fixtures |
| 商標権 | Trademark right |
| 自己株式 | Treasury shares |
| 前受収益 | Unearned revenue |
| 評価・換算差額等 | Valuation and translation adjustments |
| その他有価証券評価差額金 | Valuation difference on available-for-sale securities |
| 車両運搬具 | Vehicles |
| 船舶 | Vessels |
| 任意積立金 | Voluntary retained earnings |
| 仕掛品 | Work in process |
損益計算書 編
| 社債発行費償却 | Amortization of bond issuance cost |
| のれん償却額 | Amortization of goodwill |
| 現金及び現金同等物の残高 | Cash and cash equivalents |
| 配当金の支払額 | Cash dividends paid |
| 少数株主への配当金の支払額 | Cash dividends paid to minority shareholders |
| 財務活動によるキャッシュ・フロー | Cash flows from financing activities |
| 投資活動によるキャッシュ・フロー | Cash flows from investing activities |
| 営業活動によるキャッシュ・フロー | Cash flows from operating activities |
| 非継続事業から生ずるキャッシュ・フロー | Cash flows of discontinued operation |
| 貸付金の回収による収入 | Collection of loans receivable |
| 破産更生債権等の増減額 | Decrease (increase) in claims provable in bankruptcy, claims provable in rehabilitation |
| たな卸資産の増減額 | Decrease (increase) in inventories |
| 売上債権の増減額 | Decrease (increase) in notes and accounts receivable – trade |
| 減価償却費 | Depreciation |
| 非支配株主への配当金の支払額 | Dividends paid to non-controlling interests |
| 現金及び現金同等物に係る換算差額 | Effect of exchange rate change on cash and cash equivalents |
| 為替差損益 | Foreign exchange losses (gains) |
| 減損損失 | Impairment loss |
| 税引前当期純利益又は税引前当期純損失 | Income (loss) before income taxes |
| 法人税等の支払額 | Income taxes paid |
| 貸倒引当金の増減額 | Increase (decrease) in allowance for doubtful accounts |
| 退職給付に係る負債の増減額 | Increase (decrease) in net defined benefit liability |
| 仕入債務の増減額 | Increase (decrease) in notes and accounts payable – trade |
| 賞与引当金の増減額 | Increase (decrease) in provision for bonuses |
| 役員退職慰労引当金の増減額 | Increase (decrease) in provision for directors’ retirement benefits |
| 受取利息及び受取配当金 | Interest and dividend income |
| 利息及び配当金の受取額 | Interest and dividend income received |
| 支払利息 | Interest expenses |
| 利息の支払額 | Interest expenses paid |
| 固定資産売却損益 | Loss (gain) on sales of non-current assets |
| 有形固定資産売却損益 | Loss (gain) on sales of property, plant and equipment |
| 有価証券売却損益 | Loss (gain) on sales of securities |
| 有価証券評価損益 | Loss (gain) on valuation of securities |
| 有形固定資産除却損 | Loss on retirement of property, plant and equipment |
| 営業活動によるキャッシュ・フロー | Net cash provided by (used in) operating activities |
| 現金及び現金同等物の増減額 | Net increase (decrease) in cash and cash equivalents |
| 短期借入金の純増減額 | Net increase (decrease) in short-term loans payable |
| 定期預金の預入による支出 | Payments into time deposits |
| 貸付けによる支出 | Payments of loans receivable |
| 社債の発行による収入 | Proceeds from issuance of bonds |
| 株式の発行による収入 | Proceeds from issuance of common shares |
| 借入れによる収入 | Proceeds from loans payable |
| 投資有価証券の売却による収入 | Proceeds from sales of investment securities |
| 有形固定資産の売却による収入 | Proceeds from sales of property, plant and equipment |
| 有価証券の売却による収入 | Proceeds from sales of securities |
| 定期預金の払戻による収入 | Proceeds from withdrawal of time deposits |
| 投資有価証券の取得による支出 | Purchase of investment securities |
| 有形固定資産の取得による支出 | Purchase of property, plant and equipment |
| 有価証券の取得による支出 | Purchase of securities |
| 自己株式の取得による支出 | Purchase of treasury shares |
| 社債の償還による支出 | Redemption of bonds |
| リース債務の返済による支出 | Repayments of lease obligations |
| 借入金の返済による支出 | Repayments of loans payable |
| 持分法による投資損益 | Share of (profit) loss of entities accounted for using equity method |
| キャッシュフロー計算書 | Statement of Cash Flows |
キャッシュフロー 編
| 社債発行費償却 | Amortization of bond issuance cost |
| のれん償却額 | Amortization of goodwill |
| 現金及び現金同等物の残高 | Cash and cash equivalents |
| 配当金の支払額 | Cash dividends paid |
| 少数株主への配当金の支払額 | Cash dividends paid to minority shareholders |
| 財務活動によるキャッシュ・フロー | Cash flows from financing activities |
| 投資活動によるキャッシュ・フロー | Cash flows from investing activities |
| 営業活動によるキャッシュ・フロー | Cash flows from operating activities |
| 非継続事業から生ずるキャッシュ・フロー | Cash flows of discontinued operation |
| 貸付金の回収による収入 | Collection of loans receivable |
| 破産更生債権等の増減額 | Decrease (increase) in claims provable in bankruptcy, claims provable in rehabilitation |
| たな卸資産の増減額 | Decrease (increase) in inventories |
| 売上債権の増減額 | Decrease (increase) in notes and accounts receivable – trade |
| 減価償却費 | Depreciation |
| 非支配株主への配当金の支払額 | Dividends paid to non-controlling interests |
| 現金及び現金同等物に係る換算差額 | Effect of exchange rate change on cash and cash equivalents |
| 為替差損益 | Foreign exchange losses (gains) |
| 減損損失 | Impairment loss |
| 税引前当期純利益又は税引前当期純損失 | Income (loss) before income taxes |
| 法人税等の支払額 | Income taxes paid |
| 貸倒引当金の増減額 | Increase (decrease) in allowance for doubtful accounts |
| 退職給付に係る負債の増減額 | Increase (decrease) in net defined benefit liability |
| 仕入債務の増減額 | Increase (decrease) in notes and accounts payable – trade |
| 賞与引当金の増減額 | Increase (decrease) in provision for bonuses |
| 役員退職慰労引当金の増減額 | Increase (decrease) in provision for directors’ retirement benefits |
| 受取利息及び受取配当金 | Interest and dividend income |
| 利息及び配当金の受取額 | Interest and dividend income received |
| 支払利息 | Interest expenses |
| 利息の支払額 | Interest expenses paid |
| 固定資産売却損益 | Loss (gain) on sales of non-current assets |
| 有形固定資産売却損益 | Loss (gain) on sales of property, plant and equipment |
| 有価証券売却損益 | Loss (gain) on sales of securities |
| 有価証券評価損益 | Loss (gain) on valuation of securities |
| 有形固定資産除却損 | Loss on retirement of property, plant and equipment |
| 営業活動によるキャッシュ・フロー | Net cash provided by (used in) operating activities |
| 現金及び現金同等物の増減額 | Net increase (decrease) in cash and cash equivalents |
| 短期借入金の純増減額 | Net increase (decrease) in short-term loans payable |
| 定期預金の預入による支出 | Payments into time deposits |
| 貸付けによる支出 | Payments of loans receivable |
| 社債の発行による収入 | Proceeds from issuance of bonds |
| 株式の発行による収入 | Proceeds from issuance of common shares |
| 借入れによる収入 | Proceeds from loans payable |
| 投資有価証券の売却による収入 | Proceeds from sales of investment securities |
| 有形固定資産の売却による収入 | Proceeds from sales of property, plant and equipment |
| 有価証券の売却による収入 | Proceeds from sales of securities |
| 定期預金の払戻による収入 | Proceeds from withdrawal of time deposits |
| 投資有価証券の取得による支出 | Purchase of investment securities |
| 有形固定資産の取得による支出 | Purchase of property, plant and equipment |
| 有価証券の取得による支出 | Purchase of securities |
| 自己株式の取得による支出 | Purchase of treasury shares |
| 社債の償還による支出 | Redemption of bonds |
| リース債務の返済による支出 | Repayments of lease obligations |
| 借入金の返済による支出 | Repayments of loans payable |
| 持分法による投資損益 | Share of (profit) loss of entities accounted for using equity method |
| キャッシュフロー計算書 | Statement of Cash Flows |
その他の会計用語
| 定率法 | Accelerated method |
| 会計期間 | Accounting period |
| 会計方針 | Accounting principle（Accounting policy） |
| 未適用の会計基準 | Accounting standards not yet applied |
| 会計システム | Accounting System |
| 取得原価 | Acquisition cost |
| 追加情報 | Additional Information |
| 関連会社 | Affiliate |
| 償却原価 | Amortized cost |
| その他有価証券 | Available for sale Security（Other securities） |
| 銀行口座 | Bank Account |
| 基本給 | Base Salary |
| 船荷証券 | Bill of Landing(B/L) |
| 帳簿在庫数 | Book inventory |
| 簿価（帳簿価額） | Book value |
| 会計記録、簿記 | Bookkeeping |
| 棚卸差異調整 | Book-to-physical adjustment |
| 事業所税 | Business office tax |
| 関連当事者との取引 | Business transactions with related parties |
| 連結子会社の増資による持分の増減 | Capital increase of consolidated subsidiaries |
| 連結範囲の変動 | Change of scope of consolidation |
| 連結範囲の変動に伴う為替換算調整勘定の増減 | Change of scope of consolidation – foreign currency translation adjustment |
| 持分法の適用範囲の変動 | Change of scope of equity method |
| 表示方法の変更 | Changes in Accounting Principles |
| 会計方針の変更 | Changes in Presentation Methods |
| 当期変動額 | Changes of items during period |
| 立替経費申請 | Claim |
| ヘッジ会計の終了による増減 | Closing of hedging |
| 通勤手当 | Commutation Allowance |
| 工事完成基準 | completed contract method |
| 連結会計期間 | Consolidated accounting period |
| 連結財務諸表 | Consolidated Financial Statements |
| 連結子会社 | Consolidated subsidiaries |
| 契約書 | Contract, Agreement |
| 法人税 | Corporate income tax |
| 貸方 | Credit |
| 滞留在庫 | Dead stock |
| 借方 | Debit |
| 分割型の会社分割による減少 | Decrease by corporate division – split-off type |
| 連結子会社の減少による少数株主持分の増減 | Decrease of consolidated subsidiaries – minority interests |
| 連結子会社の減少による非支配株主持分の増減 | Decrease of consolidated subsidiaries – non-controlling interests |
| 控除 | Deduction |
| 引渡基準 | Delivery Basis |
| 荷渡指示書 | Delivery Order（D/O) |
| デリバティブ | Derivatives |
| 自己株式の処分 | Disposal of treasury shares |
| 自己新株予約権の処分 | Disposal of treasury subscription rights to shares |
| 剰余金の配当 | Dividends of surplus |
| 剰余金（その他資本剰余金）の配当 | Dividends of surplus – other capital surplus |
| 200%定率法 | Double Declining Balance method |
| 1株あたり当期純利益 | Earnings per share |
| 財形貯蓄 | Employee’s savings |
| 事業税 | Enterprise tax |
| 持分法 | Equity method |
| 過剰在庫 | Excess inventory |
| 新株予約権の行使 | Exercise of subscription rights to shares |
| 時価（公正価値） | Fair value |
| 家族手当 | Family Allowance |
| 金融商品 | Financial Instruments |
| 先入先出法 | First-in First-out method（FIFO） |
| 潜在株式調整後1株あたり当期純利益 | Fully diluted earnings per share |
| 総勘定元帳 | Genaral Ledger（G/L） |
| 継続企業の前提 | Going concern |
| 総平均法 | Gross average method |
| 物品サービス税 | GST（Goods &Service Tax） |
| 健康保険料 | Health Insurance Premium |
| 満期保有目的債券 | Hold to maturity Security |
| 休日勤務手当 | Holiday Allowance |
| 代休 | Holiday in lieu |
| 住宅手当 | Housing Allowance |
| その他有価証券の減損処理による増減 | Impairment of available-for-sale securities |
| 付随費用 | Incidental cost |
| 会社分割による増加 | Increase by corporate division |
| 合併による増加 | Increase by merger |
| 株式交換による増加 | Increase by share exchanges |
| 株式移転による増加 | Increase by share transfers |
| 連結子会社の増加による少数株主持分の増減 | Increase of consolidated subsidiaries – minority interests |
| 連結子会社の増加による非支配株主持分の増減 | Increase of consolidated subsidiaries – non-controlling interests |
| 監査報告書 | Independent Auditor’s Report |
| 住民税 | Inhabitant tax |
| 住民税 | Inhabitant Tax |
| 純資産の部に直接計上された繰延ヘッジ損益の増減 | Inserted directly into net assets – deferred gains or losses on hedges |
| 純資産の部に直接計上された為替換算調整勘定の増減 | Inserted directly into net assets – foreign currency translation adjustment |
| 純資産の部に直接計上されたその他有価証券評価差額金の増減 | Inserted directly into net assets – valuation difference on available-for-sale securities |
| 検収基準 | Inspection Basis |
| 棚卸台帳（記録） | Inventory book |
| 棚卸差異 | Inventory variance |
| 送り状、請求書 | Invoice |
| 新株の発行 | Issuance of new shares |
| 新株の発行（新株予約権の行使） | Issuance of new shares – exercise of subscription rights to shares |
| 新株予約権の発行 | Issuance of subscription rights to shares |
| 会計仕訳 | Journal entries |
| 新株予約権の失効 | Lapse of subscription rights to shares |
| 最終仕入原価法 | Last purchase price method |
| 後入先出法 | Last-in First-out method（LIFO） |
| 欠勤 | Leave Deduction |
| 低価法（IFRS） | Lower of cost or net realizable value |
| 低価法（日本） | Lower of cost or net selling value |
| 一時金 | Lump sum |
| 市場価格 | Market value |
| 重要な後発事象 | Material Subsequent Events |
| 生理休暇 | Menstrual Leave |
| 深夜勤務手当 | Midnight Shift Allowance |
| 少数株主利益又は少数株主損失 | Minority interests in income (loss) |
| 移動平均法 | Moving average method |
| 1株あたり純資産 | Net assets per share |
| 株主資本以外の項目の当期変動額（純額） | Net changes of items other than shareholders’ equity |
| 当期純利益又は当期純損失 | Net income (loss) |
| 正味実現可能価額 | Net realizable value（NRV） |
| 正味売却価額 | Net selling value |
| 注記 | Notes |
| 介護保険料 | Nursing care Insurance Premium |
| 陳腐化在庫 | Obsolete inventory, |
| 立替経費 | Out-of-Pocket |
| 残業手当 | Overtime Allowance |
| 梱包明細書 | Packing List（P/L) |
| 年次病気休暇 | Paid sick leave |
| 有給休暇 | Paid vacation, Paid annual leave |
| 親会社 | Parent company |
| 給料明細 | Payment Slip |
| 日当 | per diem |
| 工事進行基準 | Percentage of completion method |
| 継続記録法 | Perpetual inventory method |
| 個人所得税 | Personal income tax |
| 小口現金 | Petty cash, Cash in hand |
| 実地棚卸高 | Physical inventory |
| 実地棚卸 | Physical inventory, Actual inventory, Physical stock, Physical count, Stock takes, Stock taking |
| 役職手当 | Position Allowance |
| 割引現在価値 | Present value |
| 親会社株主に帰属する当期純利益又は当期純損失 | Profit (loss) attributable to owners of parent |
| 固定資産税 | Property tax |
| 連結子会社株式の取得による持分の増減 | Purchase of shares of consolidated subsidiaries |
| 新株予約権の取得 | Purchase of subscription rights to shares |
| 自己株式の取得 | Purchase of treasury shares |
| 注文書 | Purchase Order（P/O） |
| 固定資産取得税 | Real estate acquisition tax |
| ヘッジ対象の損益認識による増減 | Realized gain or loss on hedged object |
| 領収書 | Receipt |
| 経費精算 | Reimbursement |
| 関係会社 | Related companies, Grope Companies |
| 再調達原価 | Replacement cost |
| 報告セグメント | Reportable Segment |
| 残存価額 | Residual value |
| 売価還元法 | Retail method, Gross profit method, Gross margin method |
| 自己株式の消却 | Retirement of treasury shares |
| 自己新株予約権の消却 | Retirement of treasury subscription rights to shares |
| その他有価証券の売却による増減 | Sales of available-for-sale securities |
| 連結子会社株式の売却による持分の増減 | Sales of shares of consolidated subsidiaries |
| 在外連結子会社等の株式の売却による増減 | Sales of shares of foreign consolidated subsidiaries |
| 連結の範囲 | Scope of Consolidation |
| 有価証券 | Securities |
| セグメント情報 | Segment Information |
| 出荷基準 | Shipping Basis |
| 重要な会計方針 | Significant Accounting principles（Accounting policies） |
| 個別法 | Specific identification method |
| 印紙税 | Stamp duty |
| 株主資本等変動計算書 | Statement of changes in equity |
| 在庫年齢表 | Stock aging list |
| 定額法 | Straight-line method |
| 補助元帳 | Sub Ledger（S/L） |
| 子会社 | Subsidiary |
| 連結付属明細表 | Supplementary Consolidated Data |
| 附属明細表 | Supplementary Data |
| 税金還付 | Tax refund |
| 税務申告 | Tax return |
| 該当事項はありません | There are no applicable matters to be reported |
| 当期変動額合計 | Total changes of items during period |
| 売買目的有価証券 | Trading Security |
| 自己株式処分差損の振替 | Transfer of loss on disposal of treasury shares |
| 準備金から資本金への振替 | Transfer to capital stock from legal capital surplus |
| 資本金から準備金への振替 | Transfer to legal capital surplus from capital stock |
| 資本金から剰余金への振替 | Transfer to other capital surplus from capital stock |
| 準備金から剰余金への振替 | Transfer to other capital surplus from legal capital surplus |
| 残高試算表 | Trial Balance（T/B） |
| 雇用保険料 | Unemployment Insurance Premium |
| 生産高比例法 | Unit-production mathod |
| 未実現利益（未実現損失） | Unrealized gain（Unrealized loss） |
| 耐用年数 | Useful life |
| 付加価値税 | VAT（Value Added Tax) |
| 加重平均法 | Weighted average method |
| 厚生年金保険料 | Welfare Pension Insurance Premium |
| 源泉所得税 | Withholding Income Tax |
| 源泉所得税 | Withholding Tax, Tax Withheld |
| 精算表 | Worksheet |