学校法人【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
固定資産 Noncurrent assets
有形固定資産 Property, plant and equipment
土地 Land
建物 Buildings
減価償却累計額 Accumulated depreciation
減損損失累計額 Accumulated impairment loss
減価償却累計額及び減損損失累計額 Accumulated depreciation and impairment loss
建物(純額) Buildings, net
構築物 Structures
構築物(純額) Structures, net
教育研究用機器備品 Educational research instrument and equipment
教育研究用機器備品(純額) Educational research instrument and equipment, net
その他の機器備品 Other instrument and equipment
その他の機器備品(純額) Other instrument and equipment, net
船舶及び車両 Vessels and vehicles
船舶及び車両(純額) Vessels and vehicles, net
リース資産 Lease assets
リース資産(純額) Lease assets, net
図書 Books
建設仮勘定 Construction in progress
その他(純額) Other, net
無形固定資産 Intangible assets
借地権 Leasehold right
特許権 Patent right
ソフトウエア Software
その他 Other
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
関係会社社債 Bonds of subsidiaries and affiliates
その他の関係会社有価証券 Investments in other securities of subsidiaries and affiliates
出資金 Investments in capital
関係会社出資金 Investments in capital of subsidiaries and affiliates
減価償却引当特定資産 Reserved assets for depreciation
長期貸付金 Long-term loans receivable
貸倒引当金 Allowance for doubtful accounts
長期貸付金(純額) Long-term loans receivable, net
役員等長期貸付金 Long-term loans receivable from directors and other
役員等長期貸付金(純額) Long-term loans receivable from directors and other, net
関係会社長期貸付金 Long-term loans receivable from subsidiaries and affiliates
関係会社長期貸付金(純額) Long-term loans receivable from subsidiaries and affiliates, net
破産更生債権等 Claims provable in bankruptcy, claims provable in rehabilitation and other
破産更生債権等(純額) Claims provable in bankruptcy, claims provable in rehabilitation and other, net
長期前払費用 Long-term prepaid expenses
繰延税金資産 Deferred tax assets
投資不動産(純額) Real estate for investment, net
繰延資産 Deferred assets
学校債発行費 School bond issuance cost
開設費 School establishment expenses
流動資産 Current assets
現金及び預金 Cash and deposits
未収入金 Accounts receivable
未収入金(純額) Accounts receivable, net
リース債権 Lease receivables
リース債権(純額) Lease receivables, net
リース投資資産 Lease investment assets
リース投資資産(純額) Lease investment assets, net
有価証券 Securities
たな卸資産 Inventories
短期貸付金 Short-term loans receivable
短期貸付金(純額) Short-term loans receivable, net
前渡金 Advance payments-trade
前払費用 Prepaid expenses
役員等短期債権 Short-term receivables from directors and other
役員等短期債権(純額) Short-term receivables from directors and other, net
資産 Assets
負債の部 Liabilities
固定負債 Noncurrent liabilities
長期借入金 Long-term loans payable
関係会社長期借入金 Long-term loans payable to subsidiaries and affiliates
学校債 School bonds payable
リース債務 Lease obligations
繰延税金負債 Deferred tax liabilities
引当金 Provision
退職給付引当金 Provision for retirement benefits
役員等長期借入金 Long-term loans payable to directors and other
流動負債 Current liabilities
短期借入金 Short-term loans payable
支払手形 Notes payable-trade
未払金 Accounts payable-other
未払費用 Accrued expenses
前受金 Advances received
預り金 Deposits received
修学旅行積立金 Fund for school excursion
科学研究費補助金 Subsidies for scientific research
未払法人税等 Income taxes payable
未払消費税等 Accrued consumption taxes
賞与引当金 Provision for bonuses
役員等短期借入金等 Short-term loans payable to directors and other
負債 Liabilities
純資産の部 Net assets
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
その他資産負債差額 Other assets liabilities difference
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
事業損益(事業収益及び事業費用) Operating income and loss
教育研究・附属事業損益 Education and research and incidental operating income and loss
教育研究・附属事業収益 Education and research and incidental operating revenue
学生生徒等納付金 Student fees
手数料 Processing fees
寄附金 Donations
補助金 Subsidies
その他 Other
教育研究・附属事業費用 Education and research and incidental operating expenses
人件費 Personal expenses
教育研究経費 Education and research expenses
管理経費 Management expenses
教育研究・附属事業利益 Education and research and incidental operating income
収益事業損益 Profit-earning operating income and loss
収益事業収益 Profit-earning operating revenue
収益事業費用 Profit-earning operating expenses
収益事業利益 Profit-earning operating income
事業利益 Operating income
事業外収益 Non-operating income
受取利息及び配当金 Interest and dividends income
事業外費用 Non-operating expenses
支払利息 Interest 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
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
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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