特定金融業【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
貸倒引当金 Allowance for doubtful accounts
受取手形及び売掛金(純額) Notes and accounts receivable-trade, net
受取手形 Notes receivable-trade
受取手形(純額) Notes receivable-trade, net
営業貸付金 Accounts receivable-operating loans
営業貸付金(純額) Accounts receivable, net-operating loans
割賦売掛金 Accounts receivable-installment
有価証券 Securities
たな卸資産 Inventories
前渡金 Advance payments-trade
前払費用 Prepaid expenses
繰延税金資産 Deferred tax assets
未収収益 Accrued income
短期貸付金 Short-term loans receivable
未収営業貸付金利息 Accrued interest of operating loans
その他 Other
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
車両運搬具 Vehicles
車両運搬具(純額) Vehicles, net
建物 Buildings
建物(純額) Buildings, net
構築物 Structures
構築物(純額) Structures, net
器具備品 Equipment
器具備品(純額) Equipment, net
土地 Land
建設仮勘定 Construction in progress
無形固定資産 Intangible assets
のれん Goodwill
ソフトウエア Software
電話加入権 Telephone subscription 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
出資金 Investments in capital
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
差入保証金 Guarantee deposits
繰延資産 Deferred assets
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
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
預り金 Deposits received
前受収益 Unearned revenue
賞与引当金 Provision for bonuses
利息返還損失引当金 Provision for loss on interest repayment
固定負債 Noncurrent liabilities
社債 Bonds payable
長期借入金 Long-term loans payable
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
長期預り保証金 Long-term guarantee deposited
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
為替換算調整勘定 Foreign currency translation adjustment
新株予約権 Subscription rights to shares
自己新株予約権 Treasury 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
営業貸付金利息 Interest on operating loans
その他の金融収益 Other financial revenue
預金利息 Interest on deposits
有価証券利息 Interest on securities
貸付金利息 Interest on loans
受取配当金 Dividends income
その他 Other
償却債権取立益 Gain on bad debts recovered
その他の営業収益 Other operating revenue
営業費用 Operating expenses
金融費用 Financial expenses
支払利息 Interest expenses
社債利息 Interest on bonds
社債発行費償却 Amortization of bond issuance cost
CP利息 Interest on commercial papers
支払保証料 Guarantee commission
その他の営業費用 Other operating expenses
広告宣伝費 Advertising expenses
貸倒引当金繰入額 Provision of allowance for doubtful accounts
利息返還損失引当金繰入額 Provision for loss on interest repayment
貸倒損失 Bad debts expenses
従業員給与手当賞与 Employees’ salaries and bonuses
賞与引当金繰入額 Provision for bonuses
役員退職慰労引当金繰入額 Provision for directors’ retirement benefits
福利厚生費 Welfare expenses
賃借料 Rent expenses
減価償却費 Depreciation
支払手数料 Commission fee
通信費 Communication expenses
営業利益 Operating income
営業外収益 Non-operating income
有価証券売却益 Gain on sales of securities
負ののれん償却額 Amortization of negative goodwill
営業外費用 Non-operating expenses
有価証券売却損 Loss on sales of securities
有価証券評価損 Loss on valuation of securities
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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