投資信託受益証券【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
預金 Deposits
金銭信託 Money held in trust
コール・ローン Call loans
抵当証券 Mortgage securities
金銭債権 Monetary claim
約束手形 Promissory note
信託受益権 Trust beneficiary right
受益証券発行信託の受益証券 Money trust beneficiary right
株式 Stocks
新株予約権証券 Warrant
国債証券 Government bonds
地方債証券 Municipal bonds
特殊債券 Special bonds
社債券 Corporate bonds
投資信託受益証券 Security investment trust beneficiary securities
投資証券 Investment securities
その他有価証券 Other securities
親投資信託受益証券 Parents trust beneficiary securities
コマーシャル・ペーパー Commercial papers
商品 Commodity
コール・オプション(買) Call option
プット・オプション(買) Put option
派生商品評価勘定 Derivative evaluation account
現先取引勘定 Gensaki transaction account
未収入金 Accounts receivable-other
信用取引預け金 Deposits for margin transaction
未収配当金 Accrued dividend receivable
未収利息 Accrued interest
前払金 Advance payments
前払費用 Prepaid expenses
その他未収収益 Other accrued revenue
差入保証金 Guarantee deposits
差入委託証拠金 Customers’ margin
その他の金融商品 Other financial instruments
優先出資証券 Preferred securities
優先出資引受権証書 Preferred securities on deeds
想定元本受取資産 Notional principal receivable assets
想定元本支払負債見合 Corresponding account of notional principal payable liability
貸付有価証券 Securities loaned
借入取引有価証券 Borrowing trade securities
先物取引買勘定 Purchase account of futures markets
為替未収入金 Accounts receivable-foreign exchange
買為替 Purchase-foreign exchange
先物取引未収入金 Accounts receivable-futures markets
受入担保金代用有価証券 Securities received as customers’ deposits for cash collateral received
外国投資勘定 Foreign investment accounts
買取受益証券 Acquired beneficiary securities
固定資産 Noncurrent assets
有形固定資産 Property, plant and equipment
無形固定資産 Intangible assets
投資その他の資産 Investments and other assets
出資金 Investments in capital
繰延資産 Deferred assets
資産 Assets
負債の部 Liabilities
流動負債 Current liabilities
信用売証券 Sales securities for margin trading
売却借入有価証券 Sales of securities borrowed
売付債券 Bonds sold
コール・オプション(売) Call option
プット・オプション(売) Put option
短期借入金 Short-term loans payable
前受金 Advances received
前受収益 Unearned revenue
未払金 Accounts payable-other
未払株式払込金 Unpaid stock subscription
未払収益分配金 Unpaid dividends
未払解約金 Redemption payable
未払受託者報酬 Trustee fee payable
未払委託者報酬 Investment trust management fee payable
未払利息 Accrued interest expenses
受入担保金 Cash collateral received
その他未払費用 Other accrued expenses
想定元本受取資産見合 Corresponding account of notional principal receivable assets
想定元本支払負債 Notional principal payable liability
貸付取引有価証券 Securities of loan trade
借入有価証券 Securities borrowed
売為替 Sales-foreign exchange
為替未払金 Accounts payable-foreign exchange
先物取引未払金 Accounts payable-futures markets
先物取引売勘定 Sales account of futures markets
差入保証金代用有価証券 Securities received as customers’ deposits for guarantee deposits
差入委託証拠金代用有価証券 Securities received as customers’ deposits for customers’ margin
固定負債 Noncurrent liabilities
負債 Liabilities
純資産の部 Net assets
元本等 Principal and other
元本 Principal
元本調整引当額 Reserve for principal
剰余金 Surplus
剰余金又は欠損金(△) Surplus (deficit)
(分配準備積立金) Reserve for distribution
(株価変動準備金) Reserve for stock price fluctuation
買取受益権 Acquired beneficiary right
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
純資産 Net assets
負債純資産 Liabilities and net assets





損益及び剰余金計算書(Statements of income and retained earnings)

日本語
英語
営業収益 Operating revenue
受取配当金 Dividends income
配当株式 Dividends stock
受取利息 Interest income
有価証券売買等損益 Profit and loss on buying and selling of securities and other
派生商品取引等損益 Profit and loss on dealing of derivatives
為替差損益 Foreign exchange gains or losses
その他収益 Other revenue
有価証券売買益 Gain on securities transactions
先物取引等取引益 Gain on transactions of futures markets
解約差益金 Gain on cancellation
追加信託差益金 Gain on additional subscriptions
その他外貨収益金 Other foreign currency revenue
株価変動準備金取崩し額 Reversal of reserve for stock price fluctuation
価額変動準備金取崩し額 Reversal of reserve for price fluctuation
収益調整金 Revenue adjustment
評価益調整勘定 Valuation gain adjustment accounts
分配準備積立金取崩し額 Reversal of reserve for dividends
営業費用 Operating expenses
募集手数料 Subscription fee
支払利息 Interest expenses
受託者報酬 Trustee fee
委託者報酬 Investment trust management fee
その他費用 Other expenses
有価証券売買損 Loss on securities transactions
先物取引等取引損 Loss on transactions of futures markets
解約差損金 Loss on cancellation
追加信託差損金 Loss on additional subscriptions
その他外貨費用 Other foreign currency costs
収益分配金 Dividends
株価変動準備金積立額 Provision of reserve for stock price fluctuation
価額変動準備金積立額 Provision of reserve for price fluctuation
分配準備積立金積立額 Provision of reserve for dividends
評価損調整勘定 Valuation loss adjustment accounts
繰越欠損金補てん額 Repayment for retained loss
営業利益 Operating income
営業外収益 Non-operating income
営業外費用 Non-operating 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
当期純利益 Net income





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