流動負債【勘定科目の英訳一覧】

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英語
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
営業未払金 Operating accounts payable
支払手形及び営業未払金 Notes and operating accounts payable-trade
電子記録債務 Electronically recorded obligations-operating
業務未払金 Accounts payable-operating
受託販売未払金 Accounts payable-consignment
不動産事業未払金 Accounts payable-real estate
加盟店借勘定 Due to franchised stores
商品券 Gift certificates
未成業務受入金 Advances received on uncompleted contracts
不動産事業受入金 Deposit received-real estate
未払金及び未払費用 Accounts payable-other and accrued expenses
未払費用 Accrued expenses
繰延税金負債 Deferred tax liabilities
前受金 Advances received
前受工事負担金 Deferred contribution for construction
前受収益 Unearned revenue
リース債務 Lease obligations
資産除去債務 Asset retirement obligations
デリバティブ債務 Derivatives liabilities
為替予約 Forward exchange contracts
金利スワップ負債 Interest rate swap liabilities
金利スワップ Interest rate swap
売建通貨オプション Sold currency option
通貨オプション Currency option
オプション負債 Option
引当金 Provision
製品保証引当金 Provision for product warranties
賞与引当金 Provision for bonuses
修繕引当金 Provision for repairs
役員賞与引当金 Provision for directors’ bonuses
債務保証損失引当金 Provision for loss on guarantees
ポイント引当金 Provision for point card certificates
株主優待引当金 Provision for shareholder benefit program
売上割戻引当金 Provision for sales rebates
工事損失引当金 Provision for loss on construction contracts
完成工事補償引当金 Provision for warranties for completed construction
店舗閉鎖損失引当金 Provision for loss on store closing
販売促進引当金 Provision for sales promotion expenses
返品調整引当金 Provision for sales returns
受注損失引当金 Provision for loss on order received
関係会社整理損失引当金 Provision for loss on liquidation of subsidiaries and affiliates
事業整理損失引当金 Provision for loss on business liquidation
関係会社事業損失引当金 Provision for loss on business of subsidiaries and affiliates
事業構造改善引当金 Provision for business structure improvement
環境対策引当金 Provision for environmental measures
訴訟損失引当金 Provision for loss on litigation
利息返還損失引当金 Provision for loss on interest repayment
偶発損失引当金 Provision for contingent loss
ローン保証引当金 Provision for guarantee for loans
災害損失引当金 Provision for loss on disaster
受注工事損失引当金 Provision for loss on construction contracts
船舶保証工事引当金 Provision for construction warranties for vessel
保証工事引当金 Provision for construction warranties
その他の引当金 Other provision





通常の取引に関連して発生する未払金又は預り金で一般の取引慣行として発生後短期間に支払われるもの Accounts payable-ordinary transactions, paid in short term
未払金 Accounts payable-other
未払法人税等 Income taxes payable
未払事業所税 Accrued business office taxes
未払消費税等 Accrued consumption taxes
未払税金 Accrued taxes
未払酒税 Accrued alcohol tax
預り金 Deposits received
関係会社預り金 Deposits received from subsidiaries and affiliates
未払代理店手数料 Accrued agency commission
1年内返還予定の預り保証金 Current portion of guarantee deposits received
その他の負債で1年内に支払又は返済されると認められるもの Other liabilities-payable within one year
設備関係支払手形 Notes payable-facilities
設備関係未払金 Accounts payable-facilities
営業外支払手形 Notes payable-non-operating
営業外電子記録債務 Electronically recorded obligations-non-operating
短期社債 Short-term bonds payable
短期借入金 Short-term loans payable
当座借越 Bank overdrafts
関係会社短期借入金 Short-term loans payable to subsidiaries and affiliates
コマーシャル・ペーパー Commercial papers
1年内償還予定の社債 Current portion of bonds
1年内返済予定の長期借入金 Current portion of long-term loans payable
1年内返済予定の関係会社長期借入金 Current portion of long-term loans payable to subsidiaries and affiliates
1年内償還予定の転換社債 Current portion of convertible bonds
1年内償還予定の新株予約権付社債 Current portion of bonds with subscription rights to shares
1年内期限到来予定のその他の固定負債 Current portion of other noncurrent liabilities
仮受金 Suspense receipt
仮受消費税等 Suspense receipt of consumption taxes
未払賞与 Accrued bonuses
未払役員報酬 Directors’ compensation payable
未払配当金 Dividends payable
株主、役員又は従業員からの短期借入金 Short-term loans payable to shareholders, directors or employees
株主、役員又は従業員からの預り金 Deposits received from shareholders, directors or employees
従業員預り金 Deposits received from employees
圧縮未決算特別勘定 Special suspense account for reduction entry
リース資産減損勘定 Accumulated impairment loss on leased assets
持分法適用に伴う負債 Liabilities from application of equity method
企業結合に係る特定勘定 Provision incurred from a business combination
組織再編により生じた株式の特別勘定 Stock special account caused by restructuring
割賦利益繰延 Deferred installment income
借入有価証券 Securities borrowed
信用保証買掛金 Accounts payable-credit guarantee
貸借取引担保金 Collateral money received for loan transactions
貸付有価証券代り金 Collateral money received for securities lent

貸借対照表【財務諸表・勘定科目の英訳一覧】






貸借対照表の他の勘定科目の英訳一覧

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負債の部

純資産の部(資本の部)


財務諸表・勘定科目の英訳一覧


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