英文会計に出てくる単語の日本語訳
備忘。完全に備忘。
ソース:
Balance Sheet(貸借対照表)
depreciation:有形固定資産(土地や建物)の減価償却
amortization:無形固定資産の減価償却
Balance Sheets | 貸借対照表 |
---|---|
Assets | 資産の部 |
Current assets | 流動資産 |
Cash and cash equivalents | 現金及び現金同等物 |
Trade accounts and notes receivable | 受取手形及び売掛金 |
Finance receivables | 金融債権 |
Other receivables | 未収入金 |
Inventories | たな卸資産 |
Deferred income taxes | 繰延税金資産 |
Prepaid expenses and other current assets | 前払費用及びその他 |
Total current assets | 流動資産合計 |
Investments and advances | 投資及び貸付金 |
Affiliated companies | 関連会社に対する投資及び貸付金 |
Securities investments and other | 投資有価証券その他 |
Total investments and other assets | 投資及びその他の資産合計 |
Property, machinery and equipment | 有形固定資産 |
Land | 土地 |
Buildings | 建物 |
Machinery and equipment | 機械装置 |
Less-Accumulated depreciation | 控除-減価償却累計額 |
Total property, machinery and equipment | 有形固定資産合計 |
Other assets | その他の資産 |
Goodwill | のれん |
Deferred tax assets, non-current | 繰延税金資産 |
Intangible and other assets | 無形固定資産及びその他資産 |
Total assets | 資産の部合計 |
Balance Sheets | 貸借対照表 |
---|---|
Liabilities | 負債の部 |
Current liabilities | 流動負債 |
Short-term borrowings | 短期借入債務 |
Trade accounts and notes receivable | 受取手形及び売掛金 |
Notes and accounts payable, trade | 支払手形及び買掛金 |
Other payables | 未払金 |
Accrued expenses | 未払費用 |
Income taxes payable | 未払法人税等 |
Other | その他 |
Total current liabilities | 流動負債合計 |
Long-term liabilities | 固定負債 |
Long-term debt | 長期借入債務 |
Accrued pension and severance costs | 未払退職・年金費用 |
Deferred income taxes | 繰延税金負債 |
Total long-term liabilities | 固定負債合計 |
Total liabilities | 負債合計 |
Equity | 純資産の部 |
Common stock | 資本金 |
Additional paid-in capital | 資本剰余金 |
Retained earnings | 利益剰余金 |
Total equity | 純資産の部合計 |
Total liabilities and equity | 負債純資産合計 |
Income Statement:損益計算書
Statements of Income | 損益計算書 |
---|---|
Revenues | 売上高 |
Sales of products | 商品・製品売上高 |
Financing operations | 金融収益 |
Total revenues | 売上高合計 |
Costs and expenses | 売上原価並びに販売費及び一般管理費 |
Operating expenses | 売上原価 |
Cost of financing operations | 金融費用 |
Selling, general and administrative expenses | 販売費及び一般管理費 |
Total costs and expenses | 売上原価並びに販売費及び一般管理費合計 |
Operating income (loss) | 営業利益(損失) |
Other income (expense),net | その他の収益(費用),純額 |
Interest and dividend income | 受取利息及び受取配当金 |
Interest expense | 支払利息 |
Foreign exchange gain (loss) | 為替差益(差損) |
Other income (loss) | その他の収益(費用) |
Total other income (expense) | その他の収益(費用)合計 |
Income before income taxes | 税金等調整前純利益 |
Provision for income taxes | 法人税等 |
Net income | 純利益 |
Statement of Cash Flows:キャッシュ・フロー計算書
Statements of Cash Flows | キャッシュ・フロー計算書 |
---|---|
Cash flows from operating activities | 営業活動からのキャッシュ・フロー |
Net income | 純利益 |
Depreciation | 減価償却費 |
Provision for doubtful accounts | 貸倒引当金 |
Pension and severance costs | 退職・年金費用 |
Deferred income taxes | 繰延税額 |
Changes in operating assets and liabilities | 資産及び負債の増減 |
Net cash provided by operating activities | 営業活動から得た現金 |
Cash flows from investing activities | 投資活動からのキャッシュ・フロー |
Payments for purchases of fixed assets | 固定資産の購入 |
Proceeds from sales of fixed assets | 固定資産の売却 |
Proceeds from sales of businesses | ビジネスの売却 |
Net cash used in investing activities | 投資活動に使用した現金 |
Cash flows from financing activities | 財務活動からのキャッシュ・フロー |
Proceeds from issuance of long-term debt | 長期借入債務の増加 |
Payments of long-term debt | 長期借入債務の返済 |
Increase (decrease) in short-term borrowings | 短期借入債務の増加(減少) |
Dividends paid | 配当金の支払 |
Proceeds from issuance of new shares | 新株の発行 |
Net cash used in financing activities | 財務活動に使用した現金 |
Effect of exchange rate changes on cash and cash equivalents | 為替相場変動の現金及び現金同等物に対する影響額 |
Net increase in cash and cash equivalents | 現金及び現金同等物純増加額 |
Cash and cash equivalents at beginning of period | 現金及び現金同等物期首残高 |
Cash and cash equivalents at end of period | 現金及び現金同等物四半期末残高 |