資産流動化業【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
特定資産の部 Specific assets
流動資産 Current assets
信託受益権 Trust beneficiary right
固定資産 Noncurrent assets
有形固定資産 Property, plant and equipment
建物 Buildings
減価償却累計額 Accumulated depreciation
建物(純額) Buildings, net
構築物 Structures
構築物(純額) Structures, net
土地 Land
投資その他の資産 Investments and other assets
買入指名金銭債権 Nominative monetary claims bought
その他の資産の部 Other assets
現金及び預金 Cash and deposits
受取手形 Notes receivable-trade
貸倒引当金 Allowance for doubtful accounts
受取手形(純額) Notes receivable-trade, net
事業未収入金 Operating accounts receivable
事業未収入金(純額) Operating accounts receivable, net
売買目的有価証券 Trading securities
商品 Merchandise
製品、副産物及び作業くず Finished goods, by-product and waste
半製品 Semi-finished goods
前渡金 Advance payments-trade
前払費用 Prepaid expenses
未収収益 Accrued income
繰延税金資産 Deferred tax assets
減損損失累計額 Accumulated impairment loss
機械及び装置 Machinery and equipment
機械及び装置(純額) Machinery and equipment, net
建設仮勘定 Construction in progress
減価償却累計額及び減損損失累計額 Accumulated depreciation and impairment loss
無形固定資産 Intangible assets
特許権 Patent right
借地権 Leasehold right
商標権 Right of trademark
投資有価証券 Investment securities
出資金 Investments in capital
長期貸付金 Long-term loans receivable
長期貸付金(純額) Long-term loans receivable, net
繰延資産 Deferred assets
特定社債発行費 Specific bond issuance cost
資産 Assets
負債の部 Liabilities
流動負債 Current liabilities
特定約束手形 Specific notes payable
事業未払金 Operating accounts payable
特定短期社債 Specific short-term bonds payable
1年以内償還予定特定社債 Current portion of specific bonds payable
1年以内返済予定特定借入れ Current portion of specific borrowings
短期借入金 Short-term loans payable
特定目的借入れ Specific loans payable
前受金 Advances received
引当金 Provision
修繕引当金 Provision for repairs
未払金 Accounts payable-other
預り金 Deposits received
未払法人税等 Income taxes payable
未払費用 Accrued expenses
前受収益 Unearned revenue
繰延税金負債 Deferred tax liabilities
資産除去債務 Asset retirement obligations
固定負債 Noncurrent liabilities
特定社債 Specific bonds payable
特定借入れ Specific borrowings
長期借入金 Long-term loans payable
特別修繕引当金 Provision for special repairs
負債 Liabilities
純資産の部 Net assets
社員資本 Members’ equity
特定資本金 Specific shares
優先資本金 Preferred shares
特定出資申込証拠金 Deposit for subscriptions to specific shares
優先出資申込証拠金 Deposit for subscriptions to preferred shares
特定出資申込証拠金又は特定出資払込金 Deposit or paid-in advance for subscriptions to specific shares
優先出資申込証拠金又は優先出資払込金 Deposit or paid-in advance for subscriptions to preferred shares
剰余金 Surplus
任意積立金 Voluntary retained earnings
当期未処分利益又は当期未処理損失(△) Unappropriated retained earnings (undisposed loss)
自己特定出資 Treasury specific stock
自己優先出資 Treasury preferred 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
新優先出資引受権 Subscription rights to preferred 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
金融収益 Financial revenue
売上高 Net sales
不動産売上高 Real estate sales
不動産賃貸収入 Rent income of real estate
その他の営業収益 Other operating revenue
営業費用 Operating expenses
金融費用 Financial expenses
売上原価 Cost of sales
不動産売上原価 Cost of sales-real estate
不動産賃貸原価 Cost of real estate rent
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
受取配当金 Dividends income
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、住民税及び事業税 Income taxes-current
法人税等調整額 Income taxes-deferred
法人税等 Income taxes
当期純利益 Net income
遡及処理前前期繰越利益 Retained earnings brought forward before retrospective application and retrospective restatement
遡及処理の累積的影響額 Cumulative effect of retrospective application and retrospective restatement
前期繰越利益 Retained earnings brought forward
中間配当額 Interim dividends
優先出資中間配当額 Interim dividends-specific shares
特定出資中間配当額 Interim dividends-preferred shares
当期未処分利益又は当期未処理損失(△) Unappropriated retained earnings (undisposed loss)





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