第一種金融商品取引業【勘定科目の英訳一覧】

貸借対照表(Balance sheets)

日本語
英語
資産の部 Assets
流動資産 Current assets
現金及び預金 Cash and deposits
預託金 Cash segregated as deposits
顧客分別金信託 Cash segregated as deposits for customers
金融商品取引責任準備預託金 Cash segregated as deposits for financial products transaction liabilities
その他の預託金 Cash segregated as deposits for others
トレーディング商品 Trading products
商品有価証券等 Trading securities and other
デリバティブ取引 Derivatives
約定見返勘定 Trade date accrual
信用取引資産 Margin transaction assets
信用取引貸付金 Loans on margin transactions
信用取引借証券担保金 Cash collateral pledged for securities borrowing on margin transactions
有価証券担保貸付金 Loans secured by securities
借入有価証券担保金 Cash collateral pledged for securities borrowed
現先取引貸付金 Loans on Gensaki transactions
立替金 Advances paid
顧客への立替金 Advance payments for customers on trades
その他の立替金 Advance payments for others
募集等払込金 Cash paid for offering
短期差入保証金 Short-term guarantee deposits
発行日取引差入証拠金 Guarantee deposits for when issued transaction
信用取引差入保証金 Guarantee deposits for transaction
先物取引差入証拠金 Initial margins of futures markets
有価証券引渡票支払金 Deposit for due bill
外国為替差入証拠金 Margin for foreign exchange
その他の差入保証金 Guarantee deposits for others
有価証券等引渡未了勘定 Accounts for non-delivered securities and others
支払差金勘定 Variation margin paid
短期貸付金 Short-term loans receivable
前払金 Advance payments
前払費用 Prepaid expenses
未収入金 Accounts receivable-other
未収収益 Accrued income
繰延税金資産 Deferred tax assets
その他 Other
貸倒引当金 Allowance for doubtful accounts
固定資産 Noncurrent assets
有形固定資産 Property, plant and equipment
建物(純額) Buildings, net
器具備品 Equipment
土地 Land
無形固定資産 Intangible assets
のれん Goodwill
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
差入保証金 Guarantee deposits
長期前払費用 Long-term prepaid expenses
繰延資産 Deferred assets
創立費 Deferred organization expenses
資産 Assets
負債の部 Liabilities
流動負債 Current liabilities
信用取引負債 Margin transaction liabilities
信用取引借入金 Borrowings on margin transactions
信用取引貸証券受入金 Cash received for securities lending on margin transactions
有価証券担保借入金 Loans payable secured by securities
有価証券貸借取引受入金 Cash received on debt credit transaction of securities
現先取引借入金 Borrowings on Gensaki transaction
預り金 Deposits received
顧客からの預り金 Deposits from customers
募集等受入金 Deposits for subscription
その他の預り金 Deposits for others
受入保証金 Guarantee deposits received
発行日取引受入保証金 Guaranteed deposits received for when issued transaction
信用取引受入保証金 Guarantee deposits received for margin transaction
先物取引受入証拠金 Initial margins of futures markets
有価証券引渡票受入金 Deposit received for due bill
その他の受入保証金 Guarantee deposits received for others
有価証券等受入未了勘定 Accounts for non-received securities and others
受取差金勘定 Variation margin received
短期借入金 Short-term loans payable
前受金 Advances received
前受収益 Unearned revenue
未払金 Accounts payable-other
未払費用 Accrued expenses
未払法人税等 Income taxes payable
繰延税金負債 Deferred tax liabilities
賞与引当金 Provision for bonuses
外国為替受入証拠金 Margin deposits received for foreign exchange
固定負債 Noncurrent liabilities
長期借入金 Long-term loans payable
退職給付引当金 Provision for retirement benefits
負ののれん Negative goodwill
特別法上の準備金 Reserves under the special laws
金融商品取引責任準備金 Reserve for financial products transaction liabilities
負債 Liabilities
純資産の部 Net assets
株主資本 Shareholders’ equity
資本金 Capital stock
新株式申込証拠金 Deposit for subscriptions to shares
資本剰余金 Capital surplus
資本準備金 Legal capital surplus
その他資本剰余金 Other capital surplus
利益剰余金 Retained earnings
利益準備金 Legal retained earnings
その他利益剰余金 Other retained earnings
積立金 Reserve
繰越利益剰余金 Retained earnings brought forward
自己株式 Treasury stock
自己株式申込証拠金 Deposit for subscriptions to treasury stock
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
繰延ヘッジ損益 Deferred gains or losses on hedges
土地再評価差額金 Revaluation reserve for land
為替換算調整勘定 Foreign currency translation adjustment
新株予約権 Subscription rights to shares
少数株主持分 Minority interests
純資産 Net assets
負債純資産 Liabilities and net assets





損益計算書(Statements of income)

日本語
英語
営業収益 Operating revenue
受入手数料 Commission received
委託手数料 Commission to consignees
引受け・売出し・特定投資家向け売付け勧誘等の手数料 Commission for underwriting, secondary distribution and solicitation for selling and others for professional investors
引受け・売出し手数料 Underwriting and distribution commission
募集・売出し・特定投資家向け売付け勧誘等の取扱手数料 Fee for offering, secondary distribution and solicitation for selling and others for professional investors
募集・売出しの取扱手数料 Flotation and distribution fee
その他の受入手数料 Other fees received
トレーディング損益 Net trading income
株券等トレーディング損益 Net trading income from securities
債券等トレーディング損益 Net trading income from bonds
その他のトレーディング損益 Other net trading income
金融収益 Financial revenue
営業投資有価証券売買損益 Net gain on trading of investment securities for sale
その他の商品売買損益 Other net gain on goods trading
金融費用 Financial expenses
純営業収益 Net operating revenue
販売費及び一般管理費 Selling, general and administrative expenses
取引関係費 Trading related expenses
人件費 Personal expenses
不動産関係費 Real estate expenses
事務費 Office cost
減価償却費 Depreciation
租税公課 Taxes and dues
貸倒引当金繰入額 Provision of allowance for doubtful accounts
その他 Other
営業利益 Operating income
営業外収益 Non-operating income
営業外費用 Non-operating expenses
経常利益 Ordinary income
特別利益 Extraordinary income
臨時利益 Extraordinary profit
金融商品取引責任準備金戻入 Reversal of reserve for financial products transaction liabilities
特別損失 Extraordinary loss
有価証券評価減 Loss on valuation of securities
臨時損失 Nonrecurring loss
金融商品取引責任準備金繰入れ Provision of reserve for financial products transaction liabilities
税引前当期純利益 Income before income taxes
法人税等 Income taxes
法人税、住民税及び事業税 Income taxes-current
法人税等調整額 Income taxes-deferred
少数株主損益調整前当期純利益 Income before minority interests
少数株主利益 Minority interests in income
当期純利益 Net income





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