生命保険業【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
現金及び預貯金 Cash and deposits
現金 Cash
預貯金 Deposits
コールローン Call loans
買現先勘定 Receivables under resale agreements
債券貸借取引支払保証金 Receivables under securities borrowing transactions
買入金銭債権 Monetary receivables purchased
特定取引資産 Trading assets
商品有価証券 Trading account securities
金銭の信託 Money held in trust
有価証券 Securities
国債 Government bonds
地方債 Local government bonds
社債 Corporate bonds
株式 Stocks
外国証券 Foreign securities
その他の証券 Other securities
貸付有価証券 Securities loaned
貸付金 Loans receivable
保険約款貸付 Policy loans
一般貸付 General loans
有形固定資産 Property, plant and equipment
土地 Land
建物(純額) Buildings, net
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
ソフトウエア Software
のれん Goodwill
リース資産 Lease assets
その他 Other
代理店貸 Agency accounts receivable
外国代理店貸 Foreign agency accounts receivable
共同保険貸 Coinsurance accounts receivable
再保険貸 Reinsurance accounts receivable
外国再保険貸 Foreign reinsurance accounts receivable
代理業務貸 Proxy service receivable
その他資産 Other assets
未収金 Accounts receivable
前払費用 Prepaid expenses
未収収益 Accrued income
預託金 Cash segregated as deposits
先物取引差入証拠金 Initial margins of futures markets
先物取引差金勘定 Variation margins of futures markets
保管有価証券 Securities in custody
金融派生商品 Derivatives other than for trading-assets
金融商品等差入担保金 Cash collateral paid for financial instruments
仮払金 Suspense payments
保険業法第113条繰延資産 Deferred assets under Article 113 of the Insurance Business Law
リース投資資産 Lease investment assets
その他の資産 Rest of the other assets
繰延税金資産 Deferred tax assets
再評価に係る繰延税金資産 Deferred tax assets for land revaluation
支払承諾見返 Customers’ liabilities for acceptances and guarantees
貸倒引当金 Allowance for doubtful accounts
投資損失引当金 Allowance for investment loss
資産 Assets
負債の部 Liabilities
保険契約準備金 Reserve for insurance policy liabilities
支払備金 Outstanding claims
責任準備金 Policy reserve
契約者配当準備金 Reserve for dividends to policyholders
代理店借 Agency accounts payable
共同保険借 Coinsurance accounts payable
再保険借 Reinsurance accounts payable
外国再保険借 Foreign reinsurance accounts payable
代理業務借 Proxy service payable
特定取引負債 Trading liabilities
短期社債 Short-term bonds payable
社債 Bonds payable
新株予約権付社債 Bonds with subscription rights to shares
その他負債 Other liabilities
売現先勘定 Payables under repurchase agreements
債券貸借取引受入担保金 Payable under securities lending transactions
借入金 Borrowings
未払法人税等 Income taxes payable
未払金 Accounts payable-other
未払費用 Accrued expenses
前受収益 Unearned revenue
預り金 Deposits received
預り保証金 Guarantee deposits received
先物取引受入証拠金 Initial margins of futures markets-liabilities
借入有価証券 Securities borrowed
売付有価証券 Securities sold for short sales
金融商品等受入担保金 Cash collateral received for financial instruments
リース債務 Lease obligations
資産除去債務 Asset retirement obligations
仮受金 Suspense receipt
その他の負債 Rest of the other liabilities
退職給付引当金 Provision for retirement benefits
役員退職慰労引当金 Provision for directors’ retirement benefits
特別法上の準備金 Reserves under the special laws
価格変動準備金 Reserve for price fluctuation
金融商品取引責任準備金 Reserve for financial products transaction liabilities
繰延税金負債 Deferred tax liabilities
再評価に係る繰延税金負債 Deferred tax liabilities for land revaluation
負ののれん Negative goodwill
支払承諾 Acceptances and guarantees
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
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
経常収益 Operating income
保険料等収入 Insurance premiums and other
保険料 Insurance premiums
再保険収入 Reinsurance premiums
資産運用収益 Investment income
利息及び配当金等収入 Interest, dividends and other income
預貯金利息 Interest on deposits
有価証券利息・配当金 Interest and dividends on securities
貸付金利息 Interest on loans
不動産賃貸料 Rent revenue from real estate
その他利息配当金 Other interest and dividends
特定取引収益 Trading income
商品有価証券運用益 Gain on trading account securities
金銭の信託運用益 Gain from money held in trust
売買目的有価証券運用益 Gain on trading securities
有価証券売却益 Gain on sales of securities
有価証券償還益 Gain on redemption of securities
金融派生商品収益 Net derivative financial instruments gain
為替差益 Foreign exchange gains
貸倒引当金戻入額 Reversal of allowance for doubtful accounts
その他運用収益 Other investment income
特別勘定資産運用益 Gain on separate accounts
その他経常収益 Other operating income
年金特約取扱受入金 Payments for deferred insurance
保険金据置受入金 Proceeds from deferred insurance
負ののれん償却額 Amortization of negative goodwill
持分法による投資利益 Equity in earnings of affiliates
責任準備金戻入額 Reversal of policy reserve
責任準備金等戻入額 Reversal of policy reserve and other
支払備金戻入額 Reversal of reserve for outstanding claims
その他の経常収益 Other
経常費用 Operating expenses
保険金等支払金 Insurance claims and other
保険金 Insurance claims
年金 Annuity payments
給付金 Benefits
解約返戻金 Surrender benefits
その他返戻金 Other refunds
再保険料 Reinsurance premiums
責任準備金等繰入額 Provision of policy reserve and other
支払備金繰入額 Provision of outstanding claims
責任準備金繰入額 Provision of policy reserve
契約者配当金積立利息繰入額 Provision of interest portion of reserve for dividends to policyholders
資産運用費用 Investment expenses
支払利息 Interest expenses
特定取引費用 Trading expenses
商品有価証券運用損 Loss on trading account securities
金銭の信託運用損 Loss on investments in money held in trust
売買目的有価証券運用損 Loss on trading securities
有価証券売却損 Loss on sales of securities
有価証券評価損 Loss on valuation of securities
有価証券償還損 Loss on redemption of securities
金融派生商品費用 Net derivative financial instruments loss
為替差損 Foreign exchange losses
貸倒引当金繰入額 Provision of allowance for doubtful accounts
投資損失引当金繰入額 Provision of allowance for investment loss
貸倒損失 Loss from bad debts
貸付金償却 Loss on disposal of bad loans
賃貸用不動産等減価償却費 Depreciation of real estate for rent and other
その他運用費用 Other investment expenses
特別勘定資産運用損 Loss on separate accounts
事業費 Project expenses
その他経常費用 Other operating expenses
保険金据置支払金 Deferred annuity payments
税金 Taxes
減価償却費 Depreciation
退職給付引当金繰入額 Provision for retirement benefits
持分法による投資損失 Equity in losses of affiliates
保険業法第113条繰延資産償却費 Amortization of deferred assets under Article 113 of the Insurance Business Law
その他の経常費用 Other
経常利益 Ordinary income
特別利益 Extraordinary income
固定資産等処分益 Gain on disposal of noncurrent assets
負ののれん発生益 Gain on bargain purchase
保険業法第112条評価益 Appraisal gain under Article 112 of the Insurance Business Law
価格変動準備金戻入額 Reversal of reserve for price fluctuation
その他 Other
特別損失 Extraordinary loss
固定資産等処分損 Loss on disposal of noncurrent assets
減損損失 Impairment loss
特別法上の準備金繰入額 Provision of reserves under the special laws
価格変動準備金繰入額 Provision of reserve for price fluctuation
金融商品取引責任準備金繰入額 Transfer to reserve for financial products transaction liabilities
不動産圧縮損 Loss on reduction of real estate
その他 Other
契約者配当準備金繰入額 Provision of reserve for dividends to policyholders
税引前当期純利益 Income before income taxes
法人税等 Income taxes
法人税及び住民税 Income taxes-current
法人税及び住民税等 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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