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
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
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
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