勘定科目日英対照表
貸借対照表(Balance Sheet)
損益計算書(P/L: Profit and Loss statement, I/S: Income statement)
流動資産 | Current assets | 流動負債 | Current liabilities |
---|---|---|---|
現金 | Cash on hand | 買掛金 | Accounts payable |
当座預金 | Cash in bank - current account | 短期借入金 | Short-term loan payable |
普通預金 | Cash in bank - ordinary deposit | 未払金 | Accounts payable - other |
定期預金 | Cash in bank - time deposit | 未払費用 | Accrued expenses |
売掛金 | Accounts receivable | 前受金 | Advance received |
短期貸付金 | Short -term loans | 預り金 | Deposits received |
前渡金 | Prepayment | 仮受金 | Suspense receipts |
前払費用 | Prepaid expense | 未払法人税等 | Income taxes payable |
未収入金 | Accounts receivable - other | 親会社借入金 | Loan from parentt company |
立替金 | Advances | 役員借入金 | Loan from director |
仮払金 | Suspense payment | ||
貸倒引当金 | Allowance for bad debts | ||
棚卸資産 | Inventory | ||
固定資産 | Fixed assets | 固定負債 | Long term liabilities |
有形固定資産 | Tangible fixed assents | 長期借入金 | Long - term loans payable |
建物附属設備 |
Annex to buildings
|
親会社借入金 | Long - term loans from parentt company |
車両運搬具 | Vehicle | Capital | |
器具備品 | Equipment and Fixtures | 資本金 | Capital |
減価償却累計額 | Accumulated depreciation | 資本準備金 | Capital surplus |
無形固定資産 | Intangible assets | 利益準備金 | Legal reserve |
投資等 | Investments | 別途積立金 | General reserve |
繰延資産 | Deferred charges | 繰越利益剰余金 | Retained earnings |
総売上高 | Gross sales | 売上高 | Sales |
---|---|---|---|
売上高 | Sales | ||
売上値引・戻り | Sales rebates and discount | ||
純売上高 | Net sales | ||
売上原価 | Cost of sales | 期首棚卸高 | Inventory at beginning of period |
仕入高 | Purchases | ||
輸入諸掛 | Import charges | ||
仕入値引き・戻し高 | Purchase discount and returns | ||
倉庫保管料 | Storage/ Warehouse | ||
期末棚卸高 | Inventory at end of period | ||
売上総利益 | Gross profit | ||
販売費および一般管理費 | SGA (Selling and General administrative expenses) | 給料 | Salaries |
法定福利費 | Legal welfare | ||
福利厚生費 | Welfare | ||
賞与 | Bonuses | ||
退職金 | Retirement allowance | ||
XXX引当金繰入 | Provision for xxxx | ||
雑給 | Wages | ||
減価償却費 | Depreciation | ||
広告宣伝費 | Advertising | ||
荷造運賃 | Packing and freight | ||
販売手数料 | Sales commission | ||
旅費交通費 | Travel and transportation | ||
消耗品費 | Supplies | ||
事務用品費 | Stationery | ||
諸会費 | Dues | ||
接待交際費 | Entertainment | ||
会議費 | Meeting | ||
地代家賃 | Rent for xxx | ||
修繕費 | Repairers | ||
通信費 | Communication | ||
水道光熱費 | Utilities | ||
租税公課 | Taxes | ||
保険料 | Insurance | ||
事務所用消耗品費 | Office supplies | ||
支払手数料 | Commission | ||
新聞図書費 | Books and subscription | ||
研修費 | Training | ||
研究費 | Research | ||
雑費 | Miscellaneous | ||
営業利益 | Operating profit | ||
営業外利益 | Non-Operating income | 受取利息 | Interest income |
雑収入 | Miscellaneous income | ||
営業外費用 | Non-Operating expenses | 支払利息 | Interest expenses |
雑損失 | Miscellaneous losses | ||
経常利益 | Ordinary profit | ||
特別利益 | Extra ordinary gains | 固定資産売却益 | Gains on sale of fixed assets |
前期損益修正益 | Gain from prior period adjustment | ||
特別損失 | Extraordinary losses | 固定資産売却損 | Loss on disposal of fixed assets |
前期損益修正損 | Loss from prior period adjustment | ||
税引前当期利益 | Income before taxes | ||
法人税および住民税 | Provision for income taxes | ||
当期純利益(損失) | Net income (loss) | ||
繰越利益剰余金期首残高 | Unappropriated retained earnings at beginning of year | ||
繰越利益剰余金期末残高 | Unappropriated retained earnings at end of period |