流動資産【勘定科目の英訳一覧】

資産の部(Assets)の流動資産(Current assets)の勘定科目の英訳一覧です。

各科目につき、日本語(Japanese)→英語(English)の順に掲載しております。

 

流動資産 : Current assets

  • 現金及び預金:Cash and deposits ; Cash on hand and in banks

    • 現金 : Cash ; Cash on hand
    • 預金 : Deposits ; Cash in banks ; Cash at banks
  • 受取手形及び売掛金 : Notes and accounts receivable-trade

    • 受取手形及び売掛金 : Notes and accounts receivable-trade
      • 貸倒引当金 : Allowance for doubtful accounts
      • 受取手形及び売掛金(純額) : Notes and accounts receivable-trade, net
  • 受取手形 : Notes receivable-trade

    • 受取手形 : Notes receivable-trade
      • 貸倒引当金 : Allowance for doubtful accounts
      • 受取手形(純額) : Notes receivable-trade, net
    • 割引手形 : Notes receivable discounted
    • 裏書手形 : Notes receivable endorsed ; Notes receivable indorsed
    • 取立手形 : Notes receivable for collection by bank
    • 取立約束手形 : Notes receivable for collection by bank
    • 輸出手形 : Export bills
  • 売掛金 : Accounts receivable-trade

    • 売掛金 : Accounts receivable-trade
      • 貸倒引当金 : Accounts receivable-trade
      • 売掛金(純額) : Accounts receivable-trade
    • 関係会社売掛金 : Accounts receivable from subsidiaries and affiliates-trade
    • 割賦売掛金 : Accounts receivable-installment
    • 輸出売掛金 : Accounts receivable-export
    • 開発事業未収入金 : Accounts receivable-development business
    • 不動産事業未収入金 : Accounts receivable-real estate business
    • 完成業務未収入金 : Accounts receivable-completed operation
    • 加盟店貸勘定 : Accounts receivable-due from franchised stores
    • 受取手形及び営業未収入金 : Notes and operating accounts receivable
    • 営業未収入金 : Operating accounts receivable
    • 電子記録債権 : Electronically recorded monetary claims-operating
    • 営業貸付金 : Operating loans
  • リース債権及びリース投資資産 : Lease receivables and investment assets

    • 貸倒引当金 : Allowance for doubtful accounts
    • リース債権(純額) : Lease receivables, net
  • リース債権 : Lease receivables

    • 貸倒引当金 : Allowance for doubtful accounts
    • リース投資資産(純額) : Lease investment assets, net
  • リース投資資産 : Lease investment assets

    • 貸倒引当金 : Allowance for doubtful accounts
    • リース債権及びリース投資資産(純額) : Lease receivables and investment assets, net
  • 有価証券 : Securities

    • 売買目的有価証券及び1年内に満期の到来する有価証券 : Securities-trading and matured within one year
      • コマーシャル・ペーパー : Commercial papers ; CP
      • マネー・マネジメント・ファンド : Money management funds ; MMF
      • マネー・リザーブ・ファンド : Money reserve funds ; MRF
      • 中期国債ファンド : Medium-term government securities funds ; Medium-term government bond funds
      • 利金ファンド : Interest-investment trust funds
      • フリー・フィナンシャル・ファンド : Free financial funds ; FFF
    • 親会社株式 : Stocks of parent company
    • 金銭の信託 : Money held in trust ; Cash in trust ; Money in trust ; Cash trusts ; Money trusts
      • 金銭信託以外の金銭の信託(金外信託) : Nonmonetary trust ; Trusts other than cash trusts ; Trusts other than money trusts
    • 営業投資有価証券 : Operational investment securities
  • たな卸資産 : Inventories

    • 未着品 : Inventories in transit
    • 積送品 : Inventories being shipped
    • 試用品 : Inventories sold on approval
    • 商品 : Merchandise
      • 繰越商品 : Merchandise inventory
      • 期首商品棚卸高 : Beginning merchandise inventory ; Opening merchandise inventory
      • 期末商品棚卸高 : Ending merchandise inventory ; Closing merchandise inventory
      • 未着商品 : Goods in transit
      • 割賦商品 : Goods sold by installment plan
    • 製品、副産物及び作業くず : Finished goods, by-products and scraps
    • 製品 : Finished goods
      • 繰越製品 : Finished goods inventory
      • 期首製品棚卸高 : Beginning finished goods inventory ; Opening finished goods inventory
      • 期末製品棚卸高 : Ending finished goods inventory ; Closing finished goods inventory
      • 副産物 : By-product
    • 商品及び製品 : Merchandise and finished goods
    • 半製品 : Semi-finished goods
    • 原料及び材料 : Raw materials and materials
      • 原材料 : Raw materials
      • 原材料及び貯蔵品 : Raw materials and supplies
      • 未着原材料 : Raw materials in transit
      • 購入部分品 : Purchased parts
      • 補助材料 : Subsidiary materials
    • 仕掛品及び半成工事 : Work in process and partly-finished construction
      • 仕掛品 : Work in process
      • 半成工事 : Partly-finished work
    • 消耗品、消耗工具、器具及び備品その他の貯蔵品で相当額以上のもの : Supplies and other-reasonable value
      • 貯蔵品 : Supplies
      • 包装材料 : Packing Supplies ; Packing materials
    • 販売用不動産 : Real estate for sale
    • 仕掛販売用不動産 : Real estate for sale in process
    • 仕掛不動産 : Real estate projects in process
    • 開発事業等支出金 : Development projects in progress
    • 不動産事業支出金 : Costs on real estate business
    • 未成業務支出金 : Costs on uncompleted services
    • 未成工事支出金 : Work in process-construction
    • 分譲土地建物 : Land and buildings for sale in lots
    • 分譲土地 : Land for sale in lots
    • 仮想通貨:Virtual currencies ; Virtual currencies as inventories
    • その他のたな卸資産 : Other inventories
  • 前渡金 : Advance payments-trade

    • 前払金 : Advance payments-other
  • 前払費用 : Prepaid expenses

  • 繰延税金資産 : Deferred tax assets






  • その他 : Other

    • 未収収益 : Accrued income
      • 未収利息 : Accrued interest
    • その他の資産で1年内に現金化できると認められるもの : Other assets-encashed within one year
    • 株主、役員又は従業員に対する短期債権 : Short-term claims on shareholders, directors or employees
      • 貸倒引当金 : Allowance for doubtful accounts
      • 株主、役員又は従業員に対する短期債権(純額) : Short-term claims on shareholders, directors or employees, net
    • 短期貸付金 : Short-term loans receivable
      • 貸倒引当金 : Allowance for doubtful accounts
      • 短期貸付金(純額) : Short-term loans receivable, net
    • 関係会社短期貸付金 : Short-term loans receivable from subsidiaries and affiliates
      • 貸倒引当金 : Allowance for doubtful accounts
      • 関係会社短期貸付金(純額) : Short-term loans receivable from subsidiaries and affiliates, net
    • 未収入金 : Accounts receivable-other
    • 関係会社未収入金 : Accounts receivable-other from subsidiaries and affiliates
    • 未収消費税等 : Consumption taxes receivable
    • 仮払消費税等 : Suspense paid consumption taxes
    • 未収還付法人税等 : Income taxes receivable
    • 営業外受取手形 : Non-operating notes receivable
    • 受取融通手形 : Accomodation notes receivable
    • 受取金融手形 : Accomodation notes receivable
    • 営業外電子記録債権 : Electronically recorded monetary claims-non-operating
    • 1年内回収予定の長期貸付金 : Current portion of long-term loans receivable
    • 1年内回収予定の関係会社長期貸付金 : Current portion of long-term loans receivable from subsidiaries and affiliates
    • 1年内回収予定の差入保証金 : Current portion of guarantee deposits
    • その他の未収入金 : Other accounts receivable
    • 関係会社預け金 : Deposit paid in subsidiaries and affiliates
    • 関係会社短期債権 : Short-term receivables from subsidiaries and affiliates
    • 金銭債権信託受益権 : Beneficiary right of accounts receivable in trust
    • 差入保証金 : Guarantee deposits
    • 従業員に対する短期債権 : Short-term claims on employees
    • 従業員に対する短期貸付金 : Short-term loans receivable from employees
    • 信託受益権 : Trust beneficiary right
    • 立替金 : Advances paid
    • 仮払金 : Suspense payments
      • 役員に対する仮払金 : Suspense payments to directors
    • 未決算 : Suspense
    • 預け金 : Deposits paid
    • デリバティブ債権 : Derivatives
      • 為替予約 : Forward exchange contracts
      • 金利スワップ資産 : Interest rate swap assets
      • 金利スワップ : Interest rate swap
      • 買建通貨オプション : Purchased currency option
      • 通貨オプション : Currency option
      • オプション資産 : Option
    • 前払年金費用 : Prepaid pension cost
    • 信用保証割賦売掛金 : Accounts receivable-installment sales-credit guarantee
    • 寄託有価証券 : Securities in deposit ; Securities deposited with others
      • 差入有価証券 : Securities in deposit ; Securities deposited with others
      • 担保差入有価証券 : Securities in deposit ; Securities deposited with others
    • 商業手形 : Commercial notes
    • 貸借取引貸付金 : Loans on margin transaction
    • 一般貸付金 : General loans
    • 公社債貸付金 : Bond financing
    • 貸付有価証券 : Securities lent
    • 保管有価証券 : Securities deposited from others ; Securities received as collateral
    • 担保受入有価証券 : Securities deposited from others ; Securities received as collateral
    • 借入有価証券代り金 : Collateral money for securities borrowed
    • 買取債権 : Purchased receivables
    • 流動資産に属する資産に係る引当金 : Allowance-current assets





貸借対照表の他の勘定科目の英訳一覧

資産の部

負債の部

純資産の部(資本の部)


損益計算書

業種別会計


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