リース事業【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
売掛金 Accounts receivable-trade
割賦債権 Accounts receivable-installment sales
リース債権 Lease receivables
リース投資資産 Lease investment assets
リース債権及びリース投資資産 Lease receivables and investment assets
営業貸付金 Accounts receivable-operating loans
その他の営業貸付債権 Accounts receivable-other loans to customers
営業投資有価証券 Operational investment securities
賃貸料等未収入金 Accounts receivable-lease
有価証券 Securities
貯蔵品 Supplies
前渡金 Advance payments-trade
前払費用 Prepaid expenses
繰延税金資産 Deferred tax assets
その他の営業資産 Other operating assets
未収収益 Accrued income
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
短期貸付金 Short-term loans receivable
未収入金 Accounts receivable-other
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
賃貸資産 Leased assets
リース資産処分損引当金 Provision for loss on disposal of property for lease
賃貸資産前渡金 Advances for purchases at property for lease
社用資産 Own-used assets
建物 Buildings
構築物 Structures
機械及び装置 Machinery and equipment
車両 Vehicles
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
車両(純額) Vehicles, net
機械装置及び運搬具 Machinery, equipment and vehicles
器具備品 Equipment
器具備品(純額) Equipment, net
土地 Land
リース資産 Lease assets
建設仮勘定 Construction in progress
無形固定資産 Intangible assets
その他の無形固定資産 Other intangible assets
のれん Goodwill
借地権 Leasehold right
鉱業権 Mining right
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
関係会社社債 Bonds of subsidiaries and affiliates
出資金 Investments in capital
関係会社出資金 Investments in capital of subsidiaries and affiliates
長期貸付金 Long-term loans receivable
株主、役員又は従業員に対する長期貸付金 Long-term loans receivable from shareholders, directors or employees
関係会社長期貸付金 Long-term loans receivable from subsidiaries and affiliates
破産更生債権等 Claims provable in bankruptcy, claims provable in rehabilitation and other
差入保証金 Guarantee deposits
固定化営業債権 Bad debts
長期前払費用 Long-term prepaid expenses
投資不動産(純額) Real estate for investment, net
繰延資産 Deferred assets
資産 Assets
負債の部 Liabilities
流動負債 Current liabilities
支払手形 Notes payable-trade
買掛金 Accounts payable-trade
短期借入金 Short-term loans payable
1年内返済予定の長期借入金 Current portion of long-term loans payable
1年内償還予定の社債 Current portion of bonds
コマーシャル・ペーパー Commercial papers
債権流動化に伴う支払債務 Payables under fluidity lease receivables
1年内支払予定の債権流動化に伴う長期支払債務 Current portion of long-term payables under fluidity lease receivables
リース債務 Lease obligations
割賦債務 Installment payables
未払金 Accounts payable-other
未払法人税等 Income taxes payable
未払費用 Accrued expenses
繰延税金負債 Deferred tax liabilities
前受金 Advances received
前受リース料 Unearned lease income
賃貸料等前受金 Advances received-lease
預り金 Deposits received
前受収益 Unearned revenue
割賦未実現利益 Deferred profit on installment sales
引当金 Provision
修繕引当金 Provision for repairs
株主、役員又は従業員からの短期借入金 Short-term loans payable to shareholders, directors or employees
従業員預り金 Deposits received from employees
固定負債 Noncurrent liabilities
社債 Bonds payable
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 affiliates
株主、役員又は従業員からの長期借入金 Long-term loans payable to shareholders, directors or employees
債権流動化に伴う長期支払債務 Long-term payables under fluidity lease receivables
長期未払金 Long-term accounts payable-other
退職給付引当金 Provision for retirement benefits
受取保証金 Guarantee received
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
土地再評価差額金 Revaluation reserve for land
繰延ヘッジ損益 Deferred gains or losses on hedges
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
売上高 Net sales
リース売上高 Lease sales
賃貸料収入 Lease income
割賦売上高 Installment sales
ファイナンス収益 Finance revenue
営業貸付収益 Revenue-operating loans
受取手数料 Commission income
その他の売上高 Other net sales
売上原価 Cost of sales
リース原価 Lease cost
賃貸原価 Rent cost
割賦原価 Installment cost
ファイナンス原価 Finance cost
資金原価 Capital cost
その他の売上原価 Other cost of sales
売上総利益 Gross profit
販売費及び一般管理費 Selling, general and administrative expenses
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
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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