Tax Accountant Tokyo - Outsourcing, Japan INBOUND - Yamajo International Tax and Accounting office.

【Working hours】9:00 ~ 18:00 (Japan time, GMT+8)

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Chart of accounts.

貸借対照表(Balance Sheet)
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 parent 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
Annex to buildings
親会社借入金 Long - term loans from parent 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
損益計算書(P/L: Profit and Loss statement, I/S: Income statement)
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