建設保証業【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
受取手形 Notes receivable-trade
未収保証料 Accrued guarantee
未収入金 Accounts receivable-other
有価証券 Securities
たな卸資産 Inventories
短期貸付金 Short-term loans receivable
前払費用 Prepaid expenses
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 Buildings
構築物 Structures
車両運搬具 Vehicles
じゅう器備品 Furniture and equipment
減価償却累計額 Accumulated depreciation
減損損失累計額 Accumulated impairment loss
減価償却累計額及び減損損失累計額 Accumulated depreciation and impairment loss
じゅう器備品(純額) Furniture and equipment, net
土地 Land
建設仮勘定 Construction in progress
無形固定資産 Intangible assets
借地権 Leasehold right
のれん Goodwill
投資その他の資産 Investments and other assets
投資有価証券 Investment securities
関係会社株式 Stocks of subsidiaries and affiliates
借室保証金 Deposits for leased rooms
長期貸付金 Long-term loans receivable
従業員に対する長期貸付金 Long-term loans receivable from employees
関係会社長期貸付金 Long-term loans receivable from subsidiaries and affiliates
繰延資産 Deferred assets
創立費 Deferred organization expenses
開業費 Business commencement expenses
開発費 Development expenses
株式交付費 Stock issuance cost
社債発行費 Bond issuance cost
資産 Assets
負債の部 Liabilities
流動負債 Current liabilities
支払備金 Reserve for outstanding claims
責任準備金 Liability reserves
支払手形 Notes payable-trade
短期借入金 Short-term loans payable
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
前受金 Advances received
預り金 Deposits received
前受収益 Unearned revenue
賞与引当金 Provision for bonuses
固定負債 Noncurrent liabilities
社債 Bonds payable
長期借入金 Long-term loans payable
長期未払金 Long-term accounts payable-other
退職給付引当金 Provision for retirement benefits
負ののれん Negative goodwill
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
保証債務積立金 Reserve for guarantee obligation
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
新株予約権 Subscription rights to shares
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
収入保証料 Guarantee income
支払備金戻入 Reversal of reserve for outstanding claims
責任準備金戻入 Reversal of liability reserves
営業費用 Operating expenses
保証債務弁済 Performance of guarantee obligation
支払備金繰入 Provision of reserve for outstanding claims
責任準備金繰入 Provision of liability reserves
事業経費 Operating expenses-general
役員報酬 Directors’ compensations
給料手当 Salaries and allowances
退職金 Retirement payments
福利厚生費 Welfare expenses
事務費 Office cost
旅費及び通信費 Traveling and communication expenses
地代家賃 Rents
協会費諸会費 Association and other membership fee
租税公課 Taxes and dues
減価償却費 Depreciation
営業利益 Operating income
営業外収益 Non-operating income
受取利息 Interest income
有価証券利息 Interest on securities
受取配当金 Dividends income
有価証券売却益 Gain on sales of securities
雑収入 Miscellaneous income
営業外費用 Non-operating expenses
支払利息及び割引料 Interest and discounts expenses
社債利息 Interest on bonds
創立費償却 Amortization of deferred organization expenses
開業費償却 Amortization of business commencement expenses
開発費償却 Amortization of development expenses
株式交付費償却 Amortization of stock issuance cost
社債発行費償却 Amortization of bond issuance cost
有価証券売却損 Loss on sales of securities
雑支出 Miscellaneous expenses
経常利益 Ordinary income
特別利益 Extraordinary income
固定資産売却益 Gain on sales of noncurrent assets
特別損失 Extraordinary loss
固定資産売却損 Loss on sales of noncurrent assets
災害による損失 Loss on disaster
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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