投資運用業【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
有価証券 Securities
短期貸付金 Short-term loans receivable
支払委託金 Cash deposit in trust
収益分配金 Dividends
償還金 Redemption
前払金 Advance payments
前払費用 Prepaid expenses
未収入金 Accounts receivable-other
未収委託者報酬 Accrued investment trust management fee
未収運用受託報酬 Accrued management fee
未収収益 Accrued income
繰延税金資産 Deferred tax assets
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(純額) Buildings, net
器具備品(純額) Equipment, net
土地 Land
無形固定資産 Intangible assets
のれん Goodwill
協会基金 Association fund
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
関係会社長期貸付金 Long-term loans receivable from subsidiaries and affiliates
繰延資産 Deferred assets
創立費 Deferred organization expenses
資産 Assets
負債の部 Liabilities
流動負債 Current liabilities
短期借入金 Short-term loans payable
預り金 Deposits received
未払金 Accounts payable-other
未払収益分配金 Unpaid dividends
未払償還金 Unpaid redemption
未払手数料 Unpaid commission
その他未払金 Other accounts payable
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
前受収益 Unearned revenue
受入証拠金 Margin received
固定負債 Noncurrent liabilities
長期借入金 Long-term loans payable
退職給付引当金 Provision for retirement benefits
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
積立金 Reserve
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
委託者報酬 Investment trust management fee
運用受託報酬 Management fee
投資顧問料 Investment advisory fee
その他営業収益 Other operating revenue
営業費用 Operating expenses
支払手数料 Commission fee
広告宣伝費 Advertising expenses
公告費 Publication expenses
受益証券発行費 Beneficiary certificate issuance cost
調査費計 Total research expenses
調査費 Research expenses
委託調査費 Research expenses-consignment
委託計算費 Computer expenses-consignment
営業雑経費 Operating miscellaneous expenses
通信費 Communication expenses
印刷費 Print expenses
協会費 Association fee
諸会費 Membership fee
一般管理費 General and administrative expenses
給料 Salaries
役員報酬 Directors’ compensations
給料・手当 Salaries and allowances
賞与 Bonuses
交際費 Entertainment expenses
寄付金 Contribution
旅費交通費 Traveling and transportation expenses
租税公課 Taxes and dues
不動産賃借料 Rent expenses on real estates
退職給付費用 Retirement benefit expenses
貸倒引当金繰入額 Provision of allowance for doubtful accounts
減価償却費 Depreciation
諸経費 Sundry expenses
営業利益 Operating income
営業外収益 Non-operating income
受取配当金 Dividends income
有価証券利息 Interest on securities
受取利息 Interest income
有価証券売却益 Gain on sales of securities
有価証券償還益 Gain on redemption of securities
時効成立分配金・償還金 Dividends and redemption-prescription
営業外費用 Non-operating expenses
支払利息 Interest expenses
有価証券売却損 Loss on sales of securities
貸倒償却 Bad debts written off
貯蔵品廃棄損 Loss on disposal of supplies
時効成立後支払分配金・償還金 Dividends and redemption paid-prescription
経常利益 Ordinary income
特別利益 Extraordinary income
臨時利益 Non-recurring income
特別損失 Extraordinary loss
臨時損失 Nonrecurring 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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