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 |