鉄道事業【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
未収運賃 Railway fares receivables
未収金 Accounts receivable
未収収益 Accrued income
短期貸付金 Short-term loans receivable
有価証券 Securities
たな卸資産 Inventories
商品及び製品 Merchandise and finished goods
仕掛品 Work in process
原材料及び貯蔵品 Raw materials and supplies
貯蔵品 Supplies
前払金 Advance payments
前払費用 Prepaid expenses
繰延税金資産 Deferred tax assets
特定都市鉄道整備積立金 Special reserve for expansion of railway transport capacity
販売土地及び建物 Land and buildings for sale
その他 Other
貸倒引当金 Allowance for doubtful accounts
受取手形、売掛金及び未収運賃 Notes, accounts receivable-trade and accrued freight
固定資産 Noncurrent assets
鉄道事業固定資産 Noncurrent assets-railway business
有形固定資産 Property, plant and equipment
減価償却累計額 Accumulated depreciation
有形固定資産(純額) Property, plant and equipment, net
建物 Buildings
機械及び装置 Machinery and equipment
構築物 Structures
工具、器具及び備品 Tools, furniture and fixtures
車両 Rolling stock
土地 Land
無形固定資産 Intangible assets
ソフトウエア Software
施設利用権 Right of using facilities
借地権 Leasehold right
電話加入権 Telephone subscription right
相互直通施設利用権 Right of using facilities of mutual direct communication
鉄道連絡通行施設利用権仮勘定 Right of using railway communication facilities in progress
関連事業固定資産 Noncurrent assets-related
各事業関連固定資産 Noncurrent assets-affiliated
建設仮勘定 Construction in progress
鉄道事業 Construction in progress-railway
その他の事業 Construction in progress-other business
不動産事業 Construction in progress-real estate
関連事業 Construction in progress-related
自動車事業 Construction in progress-automobile
鉄軌道事業 Construction in progress-railroad
付帯事業 Construction in progress-incidental
開発事業 Construction in progress-development
兼業 Construction in progress-side line
各事業関連 Construction in progress-affiliated
投資その他の資産 Investments and other assets
関係会社株式 Stocks of subsidiaries and affiliates
投資有価証券 Investment securities
関係会社出資金 Investments in capital of subsidiaries and affiliates
出資金 Investments in capital
長期貸付金 Long-term loans receivable
長期前払費用 Long-term prepaid expenses
鉄軌道事業固定資産 Noncurrent assets-railroad
自動車事業固定資産 Noncurrent assets-automobile
不動産事業固定資産 Noncurrent assets-real estate
開発事業固定資産 Noncurrent assets-development
付帯事業固定資産 Noncurrent assets-incidental
兼業固定資産 Noncurrent assets-side line
その他事業固定資産 Noncurrent assets-other
広告業固定資産 Noncurrent assets-advertising
航空貨物業固定資産 Noncurrent assets-air cargo
その他の固定資産 Other noncurrent assets
繰延資産 Deferred assets
災害損失等繰延額 Deferred disaster loss
資産 Assets
負債の部 Liabilities
流動負債 Current liabilities
支払手形 Notes payable-trade
短期借入金 Short-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
預り連絡運賃 Inter-line fares received
預り金 Deposits received
前受運賃 Prepaid fares received
前受金 Advances received
前受収益 Unearned revenue
鉄道施設購入未払金 Accounts payable-railway equipment
1年内に支払う鉄道施設購入長期未払金 Current portion of long-term accounts payable-railway equipment
固定負債 Noncurrent liabilities
社債 Bonds payable
長期借入金 Long-term loans payable
負ののれん Negative goodwill
新幹線鉄道大規模改修引当金 Provision for large scale renovation of the Shinkansen infrastructure
鉄道施設購入長期未払金 Long-term accounts payable-railway equipment
鉄道・運輸機構長期未払金 Long-term accounts payable to Japan railway construction, transport and technology agency
特別法上の準備金 Reserves under the special laws
特定都市鉄道整備準備金 Special reserve for expansion of railway transport capacity
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
新株予約権 Subscription rights to shares
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
鉄道事業営業利益 Operating income-railway
営業収益 Operating revenue
旅客運輸収入 Passenger transportation
貨物運輸収入 Freight transportation
鉄道線路使用料収入 Trackage revenue
鉄道線路譲渡収入 Transfer of railroad line
運輸雑収 Miscellaneous income of transportation
鉄道事業営業収益 Operating revenue-railway
営業費 Operating expenses
運送費 Transportation expenses
案内宣伝費 Advertising expenses
厚生福利施設費 Welfare facilities expenses
一般管理費 General and administrative expenses
諸税 Taxes
減価償却費 Depreciation
運送営業費 Transportation operating expenses
施設運営費 Facility expenses
運輸営業費 Operating expenses-transportation
鉄道事業営業費 Operating expenses-railway
鋼索鉄道事業営業利益 Operating income-cable railway
索道事業営業利益 Operating income-cableway
関連事業営業利益 Operating income-related
不動産賃貸事業収入 Revenue-real estate lease
カード事業収入 Revenue-card
雑収入 Miscellaneous revenue
関連事業営業収益 Operating revenue-related
売上原価 Cost of sales
販売費及び一般管理費 Selling, general and administrative expenses
関連事業営業費 Operating expenses-related
自動車事業営業利益 Operating income-automobile
旅客運送収入 Passenger transportation revenue
運送雑収 Revenue-automobile miscellaneous
自動車事業営業収益 Operating revenue-automobile
自動車事業営業費 Operating expenses-automobile
一般旅客自動車運送事業営業利益 Operating income-general passenger automobile traffic
不動産事業営業利益 Operating income-real estate
不動産販売事業収入 Revenue-real estate sales
不動産事業収入 Revenue-real estate
売上高 Net sales
その他の収入 Revenue-other
賃貸収入 Revenue-lease
不動産事業営業収益 Operating revenue-real estate
不動産事業売上原価 Cost of sales-real estate
賃貸事業営業費 Operating income-lease
不動産事業営業費 Operating expenses-real estate
開発事業営業利益 Operating income-development
土地建物分譲収入 Revenue-land and building sale in lots
土地建物賃貸収入 Revenue-land and building lease
スポーツ施設収入 Revenue-sports facilities
ホテル事業収入 Revenue-hotel
その他のレジャー事業収入 Revenue-other leisure
開発事業営業収益 Operating revenue-development
開発事業営業費 Operating expenses-development
付帯事業営業利益 Operating income-incidental
土地建物売上高 Land and building sales
広告収入 Revenue-advertising
保険代理店事業収入 Revenue-insurance agency
流通事業収入 Revenue-merchandise
遊園事業収入 Revenue-play garden
土地建物事業収入 Revenue-land and building
レジャー事業収入 Revenue-leisure
観光事業収入 Revenue-tourism
駐車場事業収入 Revenue-parking area
自動車整備収入 Revenue-automobile maintenance
その他の事業収入 Revenue-other
付帯事業営業収益 Operating revenue-incidental
土地建物営業費 Operating expenses-land and building
付帯事業営業費 Operating expenses-incidental
その他事業営業利益 Operating income-other
物品販売業収入 Revenue-goods sales
商品売上高 Goods sales
食堂収入 Revenue-restaurant
売店収入 Revenue-stand
旅行業収入 Revenue-travel
その他事業営業収益 Operating revenue-other
商品売上原価 Cost of goods sales
その他事業営業費 Operating expenses-other
兼業営業利益 Operating income-side line
航空貨物収入 Air cargo revenue
飲食業収入 Revenue-eating
商品飲食品売上高 Goods and eating sales
兼業営業収益 Operating revenue-side line
旅行業営業費 Operating expenses-travel
兼業営業費 Operating expenses-side line
鉄軌道事業営業利益 Operating income-railroad
鉄軌道事業営業収益 Operating revenue-railroad
鉄軌道事業営業費 Operating expenses-railroad
営業利益 Operating income
全事業営業収益 Operating revenue-total
全事業営業費 Operating expenses-total
運輸業等営業費及び売上原価 Operating expenses and cost of sales of transportation
営業外収益 Non-operating income
受取利息・割引料 Interest and discounts earned
有価証券利息 Interest on securities
受取配当金 Dividends income
有価証券売却益 Gain on sales of securities
有価証券評価益 Gain on valuation of securities
物品売却益 Gain on sales of goods
土地物件貸付料 Revenue-land rent
受託工事事務費戻入 Reversal of clerical costs on work performed on contract
営業外費用 Non-operating expenses
支払利息・割引料 Interest and discounts 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
物品売却損 Loss on sales of goods
鉄道施設購入長期未払金利息 Interest on long term accounts payable-railway equipment
鉄道施設購入長期未払金返済損 Loss on long term accounts payable-railway facilities
雑支出 Miscellaneous expenses
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
補助金 Subsidy
鉄道施設受贈財産評価額 Evaluation on railway facilities as received property
鉄道施設建設受入寄附金 Donation for railway facilities construction
特定都市鉄道整備準備金取崩額 Reversal of special reserve for expansion of railway transport capacity
特別損失 Extraordinary loss
固定資産売却損 Loss on sales of noncurrent assets
減損損失 Impairment loss
臨時損失 Nonrecurring loss
除却費 Retirement expenses
災害損失等繰延額償却 Amortization of deferred disaster loss
特定都市鉄道整備準備金繰入額 Provision of special reserve for expansion of railway transport capacity
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