投資業【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 Notes receivable-trade
貸倒引当金 Allowance for doubtful accounts
受取手形(純額) Notes receivable-trade, net
営業未収入金 Operating accounts receivable
営業未収入金(純額) Operating accounts receivable, net
有価証券 Securities
親法人投資口 Investment unit-parent
子法人投資口 Investment unit-subsidiary
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
未収配当金 Accrued dividend receivable
その他 Other
信託現金及び信託預金 Cash and deposits in trust
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
機械及び装置 Machinery and equipment
機械及び装置(純額) Machinery and equipment, net
工具、器具及び備品 Tools, furniture and fixtures
工具、器具及び備品(純額) Tools, furniture and fixtures, net
土地 Land
建設仮勘定 Construction in progress
信託建物 Buildings in trust
信託建物(純額) Buildings in trust, net
信託土地 Land in trust
信託構築物 Structures in trust
信託構築物(純額) Structures in trust, net
信託建設仮勘定 Construction in progress in trust
信託工具、器具及び備品 Tools, furniture and fixtures in trust
信託工具、器具及び備品(純額) Tools, furniture and fixtures in trust, net
信託機械及び装置 Machinery and equipment in trust
信託機械及び装置(純額) Machinery and equipment in trust, net
無形固定資産 Intangible assets
借地権 Leasehold right
のれん Goodwill
信託借地権 Leasehold rights in trust
信託その他無形固定資産 Other intangible assets in trust
投資その他の資産 Investments and other assets
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
信託差入敷金及び保証金 Lease and guarantee deposits in trust
繰延資産 Deferred assets
投資口交付費 Investment unit issuance expenses
投資法人債発行費 Investment corporation bond issuance costs
資産 Assets
負債の部 Liabilities
流動負債 Current liabilities
営業未払金 Operating accounts payable
前受金 Advances received
未払金 Accounts payable-other
預り金 Deposits received
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
未払分配金 Distribution payable
固定負債 Noncurrent liabilities
投資法人債 Investment corporation bond
長期借入金 Long-term loans payable
預り敷金及び保証金 Tenant leasehold and security deposits
信託預り敷金及び保証金 Tenant leasehold and security deposits in trust
負債 Liabilities
純資産の部 Net assets
投資主資本 Unitholders’ equity
出資総額 Unitholders’ capital
出資総額控除額 Deduction from unitholders’ capital
新投資口申込証拠金 Deposits for new investment units
剰余金 Surplus
出資剰余金 Capital 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)
自己投資口 Investment unit-own
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





損益計算書(Statements of income)

日本語
英語
営業収益 Operating revenue
受取利息 Interest income
不動産賃貸収入 Rental revenue
賃貸事業収入 Rent revenue-real estate
不動産等売却益 Gain on sales of real estate properties
その他賃貸事業収入 Other lease business revenue
有価証券売買等損益 Profit and loss on buying and selling of securities and other
営業費用 Operating expenses
資産運用報酬 Asset management fee
資産保管手数料 Asset custody fee
一般事務委託手数料 Administrative service fees
不動産等売却損 Loss on sales of real estate properties
賃貸事業費用 Expenses related to rent business
会計監査人報酬 Audit fee
その他営業費用 Other operating expenses
営業利益 Operating income
営業外収益 Non-operating income
営業外費用 Non-operating expenses
投資口交付費 Investment unit issuance expenses
投資口交付費償却 Amortization of investment unit issuance expenses
融資手数料 Borrowing expenses
融資関連費用 Borrowing related expenses
投資法人債利息 Interest expenses on investment corporation bonds
投資法人債発行費償却 Amortization of investment corporation bond issuance costs
新投資口交付費 New investment unit issuance costs
投資口公開関連費用 Other offering costs associated with the issuance of investment units
経常利益 Ordinary income
特別利益 Extraordinary income
負ののれん発生益 Gain on bargain purchase
特別損失 Extraordinary loss
減損損失 Impairment loss
災害による損失 Loss on disaster
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
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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