株主資本等変動計算書【財務諸表・勘定科目の英訳一覧】

株主資本等変動計算書(S/S)に関する用語・項目の英訳一覧です。

各項目につき、日本語(Japanese)→英語(English)の順に掲載しております。

株主資本等変動計算書の英語表記一覧

  • 株主資本等変動計算書 : Statement of changes in equity; Statements of shareholders’ equity
  • 連結株主資本等変動計算書 : Consolidated statement of changes in equity
  • 中間連結株主資本等変動計算書 : Semi-annual consolidated statement of changes in equity
  • 中間株主資本等変動計算書 : Semi-annual statement of changes in equity





純資産の内訳項目 : Components of equity

  • 純資産 : Net assets

  • 株主資本 : Shareholders’ equity

    • 資本金 : Capital stock
    • 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
      • 資本剰余金合計 : Total 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
        • 減債積立金 : Reserve for bond sinking fund
        • 中間配当積立金 : Reserve for interim dividends
        • 配当平均積立金 : Reserve for dividend equalization
        • 事業拡張積立金 : Reserve for business expansion
        • 自家保険積立金 : Reserve for private insurance
        • 固定資産圧縮積立金 : Reserve for advanced depreciation of non-current assets
        • 固定資産圧縮特別勘定積立金 : Reserve for special account for advanced depreciation of non-current assets
        • 特別償却準備金 : Reserve for special depreciation
        • プログラム等準備金 : Reserve for software programs
        • 海外投資等損失準備金 : Reserve for overseas investment loss
        • 研究開発積立金 : Reserve for research and development
        • 配当積立金 : Reserve for dividends
        • 配当準備金 : Reserve for dividends
        • 配当準備積立金 : Reserve for dividends
        • 配当引当積立金 : Reserve for dividends
        • 退職給与積立金 : Reserve for retirement allowance
        • 退職積立金 : Reserve for retirement allowance
        • 退職手当積立金 : Reserve for retirement allowance
        • 退職慰労積立金 : Reserve for retirement allowance
        • 役員退職積立金 : Reserve for directors’ retirement allowance
        • 圧縮記帳積立金 : Reserve for reduction entry
        • 圧縮積立金 : Reserve for reduction entry
        • 土地圧縮積立金 : Reserve for reduction entry of land
        • 建物圧縮積立金 : Reserve for reduction entry of buildings
        • 不動産圧縮積立金 : Reserve for reduction entry of real estate
        • 資産圧縮積立金 : Reserve for reduction entry of assets
        • 償却資産圧縮積立金 : Reserve for reduction entry of depreciable assets
        • 買換資産圧縮積立金 : Reserve for reduction entry of replaced property
        • 買換資産積立金 : Reserve for property replacement
        • 特別償却積立金 : Reserve for special depreciation
        • 特別積立金 : Special reserve
        • 任意積立金 : Voluntary retained earnings
        • 任意積立金計 : Total voluntary retained earnings
        • 別途積立金 : General reserve
        • 繰越利益剰余金 : Retained earnings brought forward
        • その他利益剰余金合計 : Total other retained earnings
      • 利益剰余金合計 : Total retained earnings
    • 自己株式 : Treasury shares
    • 株主資本合計 : Total shareholders’ equity
  • 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
    • 退職給付に係る調整累計額 : Remeasurements of defined benefit plans
    • 評価・換算差額等合計 : Total valuation and translation adjustments
  • その他の包括利益累計額 : Accumulated other comprehensive income

    • その他の包括利益累計額合計 : Total accumulated other comprehensive income
  • 新株予約権 : Share acquisition rights

  • 非支配株主持分 : Non-controlling interests

  • 純資産合計 : Total net assets






株主資本等変動計算書の項目の英訳一覧

  • 純資産 : Net assets

    • 当期首残高 : Balance at beginning of current period
    • 当期末残高 : Balance at end of current period
    • 純資産合計 : Total net assets
  • 会計方針の変更による累積的影響額 : Cumulative effects of changes in accounting policies

  • 会計方針の変更を反映した当期首残高 : Restated balance

  • 当期変動額 : Changes of items during period

    • 新株の発行 : Issuance of new shares
    • 新株の発行(新株予約権の行使) : Issuance of new shares – exercise of share acquisition rights
    • 剰余金(その他資本剰余金)の配当 : Dividends of surplus – other capital surplus
    • 剰余金の配当 : Dividends of surplus
    • 親会社株主に帰属する当期純利益又は親会社株主に帰属する当期純損失(△) : Profit (loss) attributable to owners of parent
      • 親会社株主に帰属する当期純損失 Loss attributable to owners of parent
      • 親会社株主に帰属する当期純利益 Profit attributable to owners of parent
    • 当期純利益又は当期純損失(△) : Profit (loss)
      • 当期純損失(△) Loss
      • 当期純利益 Profit
    • 自己株式の取得 : Purchase of treasury shares
    • 自己株式の処分 : Disposal of treasury shares
    • 自己株式処分差損の振替 : Transfer of loss on disposal of treasury shares
    • 自己株式の消却 : Retirement of treasury shares
    • 持分法適用会社に対する持分変動に伴う自己株式の増減 : Change in treasury shares arising from change in equity in entities accounted for using equity method
    • 連結範囲の変動 : Change of scope of consolidation
    • 持分法の適用範囲の変動 : Change of scope of equity method
    • 合併による増加 : Increase by merger
    • 会社分割による増加 : Increase by corporate division
    • 株式交換による増加 : Increase by share exchanges
    • 株式移転による増加 : Increase by share transfers
    • 分割型の会社分割による減少 : Decrease by corporate division – split-off type
    • 資本金から準備金への振替 : Transfer to legal capital surplus from capital stock
    • 資本金から剰余金への振替 : Transfer to other capital surplus from capital stock
    • 準備金から資本金への振替 : Transfer to capital stock from legal capital surplus
    • 準備金から剰余金への振替 : Transfer to other capital surplus from legal capital surplus
    • 利益剰余金から資本剰余金への振替 : Transfer to capital surplus from retained earnings
    • その他有価証券の売却による増減 : Sales of available-for-sale securities
    • その他有価証券の減損処理による増減 : Impairment of available-for-sale securities
    • 純資産の部に直接計上されたその他有価証券評価差額金の増減 : Inserted directly into net assets – valuation difference on available-for-sale securities
    • 連結子会社の増資による持分の増減 : Capital increase of consolidated subsidiaries
    • ヘッジ対象の損益認識による増減 : Realized gain or loss on hedged object
    • ヘッジ会計の終了による増減 : Closing of hedging
    • 純資産の部に直接計上された繰延ヘッジ損益の増減 : Inserted directly into net assets – deferred gains or losses on hedges
    • 在外連結子会社等の株式の売却による増減 : Sales of shares of foreign consolidated subsidiaries
    • 連結範囲の変動に伴う為替換算調整勘定の増減 : Change of scope of consolidation – foreign currency translation adjustment
    • 純資産の部に直接計上された為替換算調整勘定の増減 : Inserted directly into net assets – foreign currency translation adjustment
    • 新株予約権の発行 : Issuance of share acquisition rights
    • 新株予約権の取得 : Purchase of share acquisition rights
    • 新株予約権の行使 : Exercise of share acquisition rights
    • 新株予約権の失効 : Forfeiture of share acquisition rights
    • 自己新株予約権の消却 : Retirement of treasury share acquisition rights
    • 自己新株予約権の処分 : Disposal of treasury share acquisition rights
    • 連結子会社の増加による非支配株主持分の増減 : Increase of consolidated subsidiaries – non-controlling interests
    • 連結子会社の減少による非支配株主持分の増減 : Decrease of consolidated subsidiaries – non-controlling interests
    • 連結子会社株式の取得による持分の増減 : Purchase of shares of consolidated subsidiaries
    • 連結子会社株式の売却による持分の増減 : Sales of shares of consolidated subsidiaries
    • 非支配株主との取引に係る親会社の持分変動 : Change in ownership interest of parent due to transactions with non-controlling interests
    • 株主資本以外の項目の当期変動額(純額) : Net changes of items other than shareholders’ equity
    • 利益準備金の積立 : Provision of legal retained earnings
    • 利益準備金の取崩 : Reversal of legal retained earnings
    • 欠損填補 : Deficit disposition
    • 減資 : Capital reduction
    • 資本準備金の取崩 : Reversal of legal capital surplus
    • 土地再評価差額金の取崩 : Reversal of revaluation reserve for land
    • その他 : Other
    • 配当平均積立金の積立 : Provision of reserve for dividend equalization
    • 配当平均積立金の取崩 : Reversal of reserve for dividend equalization
    • 固定資産圧縮積立金の積立 : Provision of reserve for advanced depreciation of non-current assets
    • 固定資産圧縮積立金の取崩 : Reversal of reserve for advanced depreciation of non-current assets
    • 固定資産圧縮特別勘定積立金の積立 : Provision of reserve for special account for advanced depreciation of non-current assets
    • 固定資産圧縮特別勘定積立金の取崩 : Reversal of reserve for special account for advanced depreciation of non-current assets
    • 特別償却準備金の積立 : Provision of reserve for special depreciation
    • 特別償却準備金の取崩 : Reversal of reserve for special depreciation
    • プログラム等準備金の取崩 : Reversal of reserve for software programs
    • 海外投資等損失準備金の積立 : Provision of reserve for overseas investment loss
    • 海外投資等損失準備金の取崩 : Reversal of reserve for overseas investment loss
    • 研究開発積立金の積立 : Provision of reserve for research and development
    • 研究開発積立金の取崩 : Reversal of reserve for research and development
    • 配当積立金の積立 : Provision of reserve for dividends
    • 配当積立金の取崩 : Reversal of reserve for dividends
    • 配当準備金の積立 : Provision of reserve for dividends
    • 配当準備金の取崩 : Reversal of reserve for dividends
    • 配当準備積立金の積立 : Provision of reserve for dividends
    • 配当準備積立金の取崩 : Reversal of reserve for dividends
    • 配当引当積立金の積立 : Provision of reserve for dividends
    • 配当引当積立金の取崩 : Reversal of reserve for dividends
    • 退職給与積立金の積立 : Provision of reserve for retirement allowance
    • 退職給与積立金の取崩 : Reversal of reserve for retirement allowance
    • 退職積立金の積立 : Provision of reserve for retirement allowance
    • 退職積立金の取崩 : Reversal of reserve for retirement allowance
    • 退職手当積立金の積立 : Provision of reserve for retirement allowance
    • 退職手当積立金の取崩 : Reversal of reserve for retirement allowance
    • 退職慰労積立金の積立 : Provision of reserve for retirement allowance
    • 退職慰労積立金の取崩 : Reversal of reserve for retirement allowance
    • 役員退職積立金の積立 : Provision of reserve for directors’ retirement allowance
    • 役員退職積立金の取崩 : Reversal of reserve for directors’ retirement allowance
    • 圧縮記帳積立金の積立 : Provision of reserve for reduction entry
    • 圧縮記帳積立金の取崩 : Reversal of reserve for reduction entry
    • 圧縮積立金の積立 : Provision of reserve for reduction entry
    • 圧縮積立金の取崩 : Reversal of reserve for reduction entry
    • 土地圧縮積立金の積立 : Provision of reserve for reduction entry of land
    • 土地圧縮積立金の取崩 : Reversal of reserve for reduction entry of land
    • 建物圧縮積立金の積立 : Provision of reserve for reduction entry of buildings
    • 建物圧縮積立金の取崩 : Reversal of reserve for reduction entry of buildings
    • 不動産圧縮積立金の積立 : Provision of reserve for reduction entry of real estate
    • 不動産圧縮積立金の取崩 : Reversal of reserve for reduction entry of real estate
    • 資産圧縮積立金の積立 : Provision of reserve for reduction entry of assets
    • 資産圧縮積立金の取崩 : Reversal of reserve for reduction entry of assets
    • 償却資産圧縮積立金の積立 : Provision of reserve for reduction entry of depreciable assets
    • 償却資産圧縮積立金の取崩 : Reversal of reserve for reduction entry of depreciable assets
    • 買換資産圧縮積立金の積立 : Provision of reserve for reduction entry of replaced property
    • 買換資産圧縮積立金の取崩 : Reversal of reserve for reduction entry of replaced property
    • 買換資産積立金の積立 : Provision of reserve for property replacement
    • 買換資産積立金の取崩 : Reversal of reserve for property replacement
    • 特別償却積立金の積立 : Provision of reserve for special depreciation
    • 特別償却積立金の取崩 : Reversal of reserve for special depreciation
    • 特別積立金の積立 : Provision of special reserve
    • 特別積立金の取崩 : Reversal of special reserve
    • 任意積立金の積立 : Provision of voluntary retained earnings
    • 任意積立金の取崩 : Reversal of voluntary retained earnings
    • 別途積立金の積立 : Provision of general reserve
    • 別途積立金の取崩 : Reversal of general reserve
    • 税率変更による積立金の調整額 : Adjustment to reserve due to change in tax rate
    • 当期変動額合計 : Total changes of items during period





財務諸表・勘定科目の英訳一覧


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