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会計  Accounting
預り金
Deposite payable
一般管理費
General and administration expenses
受取手形
Notes receivable
受取配当金
Dividends received
受取利息及び割引料
Interest and discount received
売上原価
Cost of sales
売上総利益(又は売上総損失)
Gross profit (or loss)
売上高
Net Sales
売上高当期純利益率
Ratio of net income to net sales
売上割引
Sales discount
売掛金
Accounts receivable trade
営業外収益
Non-operating Income
営業外費用
Non-operating Expenses
営業活動によるキャッシュ・フロー
Cash flows from operating activities
営業権
Goodwill
営業利益(又は営業損失)
Operating profit (or loss)
役務原価
Cost of service operations
役務収益
Revenue from service operations
開業費
Start-up costs
開発費
Development expenses
貸倒引当金
Allowance of uncollectable receivables; Allowance for doubtful debts
科目
account (title)
株主、役員又は従業員に対する短期債券
Short-term loans to shareholders, officers and/or employees
買掛金
Accounts amount payable
為替換算調整勘定
Foreign currency translation adjustments
関係会社株式
Stocks of affiliated companies
関係会社社債
Bonds and debentures of affiliated companies
関係会社出資金
Investments -- affiliated companies
関係会社長期貸付金
Long-term loans to affiliated companies
関係会社長期借入金
Long-term loans payable -- affiliated companies
関係会社に対する受取手形及び売掛金
Accounts receivable -- affiliated companies
関係会社に対する買掛金
Accounts payable -- affiliated companies
機械及び装置
Machinery and equipment
キャッシュフロー計算書
Cash Flow Statement
繰延資産
Deferred charges
繰延資産合計
Total deferred charges
経常利益(又は経常損益)
Ordinary income (or loss)
原価償却費
Depreciation and amortization
減価償却累計額
Accumulated depreciation
現金及び現金同等物に係わる換算差額
Effect of exchange rate changes on cash and cash equivalents
現金及び現金同等物の減少額
Decrease in cash and cash equivalents
現金及び現金同等物の期首残高
Cash and cash equivalents, beginning of year (or period)
現金及び現金同等物の期末残高
Cash and cash equivalents, end of year (or period)
現金及び現金同等物の増加額
Increase in cash and cash equivalents
現金および預金
Cash
原材料
Raw materials
建設仮勘定
Construction in progress (or process)
建設利息
Interest during construction
鉱業権
Mining rights
構築物
Structures
固定資産
Fixed assets
固定資産売却益
Gain on sales of fixed assets
固定資産売却益
Loss on disposition of fixed assets
固定負債
Fixed Liabilities
固定負債合計
Total fixed liabilities
災害による損失
Loss due to disaster
財務活動によるキャッシュ・フロー
Cash flows from financing activities
仕入割引
Purchase discounts
仕掛品
Work in process
次期繰越損失金
Loss to be carried forward
次期繰越利益金
Balance to be carried forward
試験研究費
Experimentation and research expenses
資産合計
Total assets
資産の部
Assets
支払手形
Notes payable
支払利息および割引料
Interest and discount paid
資本金
Capital stock
資本合計
Total shareholders' equity
資本準備金
Capital reserve
資本準備金繰入額
Transferred from capital reserve
資本の部
SHAREHOLDERS' EQUITY
資本剰余金
Capital surplus
借地権
Leaseholds
社債
Bonds payable
社債発行差金
Bond discount and expenses
社債発行差金償却
Amortization of bond issue discount
社債発行費
Bond issue costs
社債発行費償却
Amortization of bond issue costs
社債利息
Bond interest expenses
従業員預り金
Employee savings deposits
従業員1人当たり当期純利益
Net income per employee
修繕引当金
Allowance for repairs
出資金
Investments
少数株主損失
Minority interests
少数株主持分
Minority interests
商品
Merchandise
商品(又は製品)期首たな卸高
Opening inventory
商品(又は製品)期末たな卸高
Ending inventory
賞与引当金
Allowance for bonus payable
新株発行費
Stock issue costs
税金等調整前当期純利益(又は損失)
Net income (or loss) before income taxes
製品
Finished goods
前期繰越利益金(若しくは前期繰越損失金)
Balance brought forward
前期損益修正益
Gain from the prior-term adjustment
前期損益修正益
Loss from the prior-term adjustments
前渡金
Advances
創立費
Inaugural expenses
その他の資本余剰金
Other capital surplus
その他の資本余剰金繰入額
Transferred from other capital surplus
その他の余剰金(または欠損金)
Other surplus (or loss)
損益計算書
Profit and loss statement/Statement of income
損失金処理額
Loss disposition
損失金処理計算書
Statement of Loss Disposition
貸借対照表
Balance Sheet
退職給与引当金
Allowance for employee retirement benefits
建物
Buildings
たな卸資産
Inventories
短期貸付金
Short-term loans receivable
短期借入金
Short-term loans payable
単体財務諸表
Non-consolidated Financial Statements
中間配当額
Interim dividends paid
中間配当積立金
Reserve for interim dividends
中間配当積立金取崩額
Reversal of provision for interim dividends
中間配当に伴う利益準備金積立額
Legal reserve of retained earnings for interim dividends
長期貸付金
Long-term loans receivable
長期借入金
Long-term loans payable
長期負債
Long-term liabilities
長期未払金
Long-term accrued amount payable
貯蔵品
Stores (or Supplies)
積立金繰入額
Transferred from reserve
転換社債
Convertible bonds payable
当期純利益
Net income
当期商品仕入高(又は当期製品製造原価)
Purchases of merchandise for the term
当期未処分利益金(又は当期未処分損失金)
Unappropriated income (or loss) at end of term
当期未処分利益分(又は当期未処分損失金)
Unappropriated retained earnings at the end of the term
当期未処理損失金
Undisposed loss at end of term
投資活動によるキャッシュ・フロー
Cash flows from investing activities
投資その他の資産
Investments and other assets
投資その他の資産合計
Total investments and other assets
投資不動産
Investments in real estates
投資不動産賃貸料
Rental income on invested real estate
投資有価証券
Investments in securities
特別損失
Extraordinary losses (or expenses)
特別利益
Extraordinary income
土地
Land
任意積立金
Voluntary reserves
任意積立金
Voluntary reserves
任意積立金繰入額
Transferred from voluntary reserve
配当金
Dividends
破産債権、更生債券その他これらに準ずる債券
Claims in bankruptcy, reorganization claims, and similar claims
半製品
Semi-finished goods
販売費及び一般管理費
Selling, general and administrative expenses
引当金
Allowances of the nature of liability
非連結子会社及び関連会社受取手形及び売掛金
Notes and accounts receivable -- nonconsolidated and associated companies
負債合計
Total liabilities
負債資本合計
Total liabilities and shareholders' equity
負債、少数株主持分及び資本合計
Total of liabilities, minority equity and shareholders' equity
負債の部
Liabilities
法人税、住民税及び事業税
Corporate, inhabitant and enterprise taxes
法人税等調整額
Corporate tax adjustments
法人税及び住民税額
Provision for taxes
保険差益積立金
Reserve of gains on insurance claims
前受金
Advances by customers
前受収益
Deferred income
前払費用
Prepaid expenses
未収収益
Accrued income
未収入金
Accrued revenue
未払金
Accrued amount payable
未払費用
Accrued expenses
無形固定資産
Intangible fixed assets
無形固定資産合計
Total intangible fixed assets
役員賞与金
Bonus to directors
有価証券
Marketable securities
有価証券利息
Interest on securities
有形固定資産
Tangible fixed assets
有形固定資産合計
Total tangible fixed assets
様式第2号
FORM No.2
利益金処分計算書
STATEMENT OF APPROPRIATION OF RETAINED EARNINGS
利益準備金
Legal reserve of retained earnings
利益準備金繰入額
Transferred from legal reserve of retained earnings
流動資産
Current assets
流動資産合計
Total current assets
流動負債
Current liabilities
流動負債合計
Total current liabilities
連結キャッシュ・フロー計算書
Consolidated Statements of Cash Flows
連結財務諸表
Consolidated Financial Statements
連結損益計算書
Consolidated Income Statement
連結貸借対照表
CONSOLIDATED BALANCE SHEET
連結調整勘定
Consolidation adjustments account
連結調整勘定当期償却額
Allowance for depreciation on consolidation adjustment account