建設業【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・完成工事未収入金等 Notes receivable, accounts receivable from completed construction contracts and other
受取手形・完成工事未収入金 Notes receivable, accounts receivable from completed construction contracts
受取手形 Notes receivable-trade
完成工事未収入金 Accounts receivable from completed construction contracts
有価証券 Securities
たな卸資産 Inventories
未成工事支出金 Costs on uncompleted construction contracts
未成工事支出金等 Costs on uncompleted construction contracts and other
たな卸不動産 Real estate for sale and development projects in progress
販売用不動産 Real estate for sale
商品及び製品 Merchandise and finished goods
仕掛品 Work in process
材料貯蔵品 Raw materials and supplies
その他のたな卸資産 Other inventories
短期貸付金 Short-term loans receivable
前払費用 Prepaid expenses
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
建物及び構築物 Buildings and structures
減価償却累計額 Accumulated depreciation
建物及び構築物(純額) Buildings and structures, net
機械装置及び運搬具 Machinery, equipment and vehicles
機械装置及び運搬具(純額) Machinery, equipment and vehicles, net
工具、器具及び備品 Tools, furniture and fixtures
工具、器具及び備品(純額) Tools, furniture and fixtures, net
土地 Land
リース資産 Lease assets
リース資産(純額) Lease assets, net
建設仮勘定 Construction in progress
その他(純額) Other, net
無形固定資産 Intangible assets
特許権 Patent right
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・関係会社出資金 Stocks and investments in capital of subsidiaries and affiliates
長期貸付金 Long-term loans receivable
破産更生債権等 Claims provable in bankruptcy, claims provable in rehabilitation and other
長期前払費用 Long-term prepaid expenses
繰延資産 Deferred assets
創立費 Deferred organization expenses
開業費 Business commencement expenses
株式交付費 Stock issuance cost
社債発行費 Bond issuance cost
開発費 Development expenses
資産 Assets
負債の部 Liabilities
流動負債 Current liabilities
支払手形・工事未払金等 Notes payable, accounts payable for construction contracts and other
支払手形・工事未払金 Notes payable, accounts payable for construction contracts
支払手形 Notes payable-trade
工事未払金 Accounts payable for construction contracts
短期借入金 Short-term loans payable
リース債務 Lease obligations
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
未成工事受入金 Advances received on uncompleted construction contracts
預り金 Deposits received
前受収益 Unearned revenue
固定負債 Noncurrent liabilities
社債 Bonds payable
長期借入金 Long-term loans payable
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
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
売上高 Net sales
完成工事高 Net sales of completed construction contracts
兼業事業売上高 Net sales of side line business
開発事業等売上高 Net sales of development business and other
不動産事業等売上高 Net sales of real estate business and other
売上原価 Cost of sales
完成工事原価 Cost of sales of completed construction contracts
兼業事業売上原価 Cost of sales on side line business
開発事業等売上原価 Cost of sales on development business and other
不動産事業等売上原価 Cost of sales on real estate business and other
売上総利益 Gross profit
完成工事総利益 Gross profit on completed construction contracts
兼業事業総利益 Gross profit on side line business
開発事業等総利益 Gross profit on development business and other
不動産事業等総利益 Gross profit on real estate business and other
販売費及び一般管理費 Selling, general and administrative expenses
役員報酬 Directors’ compensations
従業員給料手当 Employees’ salaries and allowances
退職金 Retirement payments
法定福利費 Legal welfare expenses
福利厚生費 Welfare expenses
修繕維持費 Repair and maintenance
事務用品費 Stationery expenses
通信交通費 Correspondence and transportation expenses
動力用水光熱費 Power utilities expenses
調査研究費 Research study expenses
広告宣伝費 Advertising expenses
貸倒引当金繰入額 Provision of allowance for doubtful accounts
貸倒損失 Bad debts expenses
交際費 Entertainment expenses
寄付金 Contribution
地代家賃 Rents
減価償却費 Depreciation
開発費償却 Amortization of development expenses
租税公課 Taxes and dues
保険料 Insurance expenses
雑費 Miscellaneous expenses
営業利益 Operating income
営業外収益 Non-operating income
受取利息及び配当金 Interest and dividends income
その他 Other
営業外費用 Non-operating expenses
支払利息 Interest expenses
経常利益 Ordinary income
特別利益 Extraordinary income
特別損失 Extraordinary loss
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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