商品先物取引業【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
受取手形及び売掛金 Notes and accounts receivable-trade
受取手形 Notes receivable-trade
委託者未収金 Accounts receivable-customer
売掛金 Accounts receivable-trade
有価証券 Securities
たな卸資産 Inventories
商品及び製品 Merchandise and finished goods
商品 Merchandise
前渡金 Advance payments-trade
前払費用 Prepaid expenses
保管有価証券 Securities in custody
差入保証金 Guarantee deposits
自己先物取引差金 Futures transaction margin-own
委託者先物取引差金 Futures transaction margin-customer
預託金 Cash and deposits required to be segregated under regulations
金銭の信託 Money held in trust
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
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
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
建物 Buildings
建物(純額) Buildings, net
構築物 Structures
構築物(純額) Structures, net
車両 Vehicles
車両(純額) Vehicles, net
器具及び備品 Furniture and fixtures
器具及び備品(純額) 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
のれん Goodwill
借地権 Leasehold right
電話加入権 Telephone subscription right
ソフトウエア Software
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
その他の関係会社有価証券 Investments in other securities of subsidiaries and affiliates
長期保管有価証券 Long-term securities in custody
出資金 Investments in capital
関係会社出資金 Investments in capital of subsidiaries and affiliates
長期差入保証金 Long-term guarantee deposits
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
長期前払費用 Long-term prepaid expenses
繰延資産 Deferred assets
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
支払手形及び買掛金 Notes and accounts payable-trade
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
短期借入有価証券 Short-term securities borrowed
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
前受金 Advances received
預り金 Deposits received
前受収益 Unearned revenue
役員賞与引当金 Provision for directors’ bonuses
賞与引当金 Provision for bonuses
預り証拠金 Customers’ deposits received for commodity futures transaction
預り証拠金代用有価証券 Securities received as customers’ deposits for commodity futures transaction
外国為替取引預り証拠金 Customers’ deposits received for foreign exchange transaction
委託者未払金 Accounts payable-customer
資産除去債務 Asset retirement obligations
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
長期借入有価証券 Long-term securities borrowed
退職給付引当金 Provision for retirement benefits
負ののれん Negative goodwill
特別法上の準備金 Reserves under the special laws
商品取引責任準備金 Reserve for commodities transaction liabilities
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
営業収益 Operating revenue
受取手数料 Brokerage income
売買損益 Net gain on trading
その他 Other
営業費用 Operating expenses
販売費及び一般管理費 Selling, general and administrative expenses
取引所関係費 Exchange related expenses
人件費 Personal expenses
役員報酬 Directors’ compensations
従業員給料 Employees’ salaries
役員賞与引当金繰入額 Provision for directors’ bonuses
賞与引当金繰入額 Provision for bonuses
退職金 Retirement payments
退職給付費用 Retirement benefit expenses
福利厚生費 Welfare expenses
調査費 Investigation expenses
研究開発費 Research and development expenses
事務用品費 Stationery expenses
旅費及び交通費 Traveling and transportation expenses
通信費 Communication expenses
交際費 Entertainment expenses
会議費 Conference expenses
広告宣伝費 Advertising expenses
車両費 Vehicle expenses
水道光熱費 Utilities expenses
地代家賃 Rents
修繕費 Repair expenses
保険料 Insurance expenses
電算機費 Computer expenses
租税公課 Taxes and dues
減価償却費 Depreciation
貸倒引当金繰入額 Provision of allowance for doubtful accounts
貸倒損失 Bad debts 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
受取地代家賃 Land and house rent received
有価証券売却益 Gain on sales of securities
有価証券評価益 Gain on valuation of securities
為替差益 Foreign exchange gains
金利スワップ評価益 Gain on valuation of interest-rate swaps
持分法による投資利益 Equity in earnings of affiliates
営業外費用 Non-operating expenses
支払利息 Interest expenses
社債利息 Interest on bonds
有価証券売却損 Loss on sales of securities
有価証券評価損 Loss on valuation of securities
為替差損 Foreign exchange losses
金利スワップ評価損 Loss on valuation of interest swap
持分法による投資損失 Equity in losses of affiliates
手形売却損 Loss on sales of notes payable
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
負ののれん発生益 Gain on bargain purchase
投資有価証券売却益 Gain on sales of investment securities
貸倒引当金戻入額 Reversal of allowance for doubtful accounts
商品取引責任準備金戻入額 Reversal of reserve for commodities transaction liabilities
特別損失 Extraordinary loss
固定資産売却損 Loss on sales of noncurrent assets
投資有価証券売却損 Loss on sales of investment securities
商品取引責任準備金繰入額 Provision of reserve for commodities transaction liabilities
減損損失 Impairment 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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