英語の勘定科目一覧リスト

英語の勘定科目一覧リストです。
※あくまでも英語・会計学習の参考用です。
※実務・資格試験等において、一切責任は負いません
※「カテゴリ」は検索用の目安です。
表示数は100件まで選択することが出来ます。
検索窓で検索することが出来ます。

FSカテゴリ勘定科目(日本語)勘定科目(English)
BS流動資産流動資産 current assets
BS流動資産現金及び預金 cash and deposits
BS流動資産受取手形 notes receivable - trade
BS流動資産貸倒引当金 allowance for doubtful accounts
BS流動資産売掛金 accounts receivable - trade
BS流動資産関係会社売掛金 accounts receivable from subsidiaries and associates - trade
BS流動資産割賦売掛金 accounts receivable - installment
BS流動資産営業未収入金 trade accounts receivable
BS流動資産電子記録債権 electronically recorded monetary claims - operating
BS流動資産営業貸付金 operating loans
BS流動資産有価証券 securities
BS流動資産親会社株式 shares of parent
BS流動資産たな卸資産 inventories
BS流動資産商品 merchandise
BS流動資産未着商品 goods in transit
BS流動資産製品 finished goods
BS流動資産副産物 by-product
BS流動資産商品及び製品 merchandise and finished goods
BS流動資産半製品 semi-finished goods
BS流動資産原材料 raw materials
BS流動資産原材料及び貯蔵品 raw materials and supplies
BS流動資産仕掛品 work in process
BS流動資産貯蔵品 supplies
BS流動資産販売用不動産 real estate for sale
BS流動資産前渡金 advance payments - trade
BS流動資産前払金 advance payments - other
BS流動資産前払費用 prepaid expenses
BS流動資産未収収益 accrued income
BS流動資産未収利息 accrued interest
BS流動資産短期貸付金 short-term loans receivable
BS流動資産関係会社短期貸付金 short-term loans receivable from subsidiaries and associates
BS流動資産未収入金 accounts receivable - other
BS流動資産関係会社未収入金 accounts receivable from subsidiaries and associates - other
BS流動資産未収消費税等 consumption taxes receivable
BS流動資産立替金 advances paid
BS流動資産仮払金 suspense payments
BS流動資産預け金 deposits paid
BS流動資産リース債権 lease receivables
BS流動資産リース債権及びリース投資資産 lease receivables and investments in leases
BS固定資産固定資産 non-current assets
BS有形固定資産有形固定資産 property, plant and equipment
BS有形固定資産建物 buildings
BS有形固定資産建物附属設備 facilities attached to buildings
BS有形固定資産構築物 structures
BS有形固定資産建物及び構築物 buildings and structures
BS有形固定資産機械及び装置 machinery and equipment
BS有形固定資産車両運搬具 vehicles
BS有形固定資産工具、器具及び備品 tools, furniture and fixtures
BS有形固定資産機械装置及び運搬具 machinery, equipment and vehicles
BS有形固定資産土地 land
BS有形固定資産リース資産 leased assets
BS有形固定資産減価償却累計額 accumulated depreciation
BS有形固定資産減損損失累計額 accumulated impairment loss
BS有形固定資産建設仮勘定 construction in progress
BS有形固定資産貸与資産 assets for rent
BS有形固定資産賃貸不動産 real estate for rent
BS有形固定資産その他の設備 other facilities
BS無形固定資産無形固定資産 intangible assets
BS無形固定資産特許権 patent right
BS無形固定資産借地権 leasehold interests in land
BS無形固定資産商標権 trademark right
BS無形固定資産意匠権 design right
BS無形固定資産鉱業権 mining right
BS無形固定資産漁業権 fishery right
BS無形固定資産ソフトウエア software
BS無形固定資産ソフトウエア仮勘定 software in progress
BS無形固定資産のれん goodwill
BS無形固定資産仕掛研究開発 in-process research and development
BS無形固定資産施設利用権 right to use facilities
BS無形固定資産電話加入権 telephone subscription right
BS無形固定資産工業所有権 industrial property
BS無形固定資産借家権 leasehold interests in buildings
BS無形固定資産特許実施権 right to use patent
BS無形固定資産著作権 copyright
BS投資その他の資産投資その他の資産 investments and other assets
BS投資その他の資産投資有価証券 investment securities
BS投資その他の資産関係会社株式 shares of subsidiaries and associates
BS投資その他の資産関係会社社債 bonds of subsidiaries and associates
BS投資その他の資産その他の関係会社有価証券 investments in other securities of subsidiaries and associates
BS投資その他の資産関係会社出資金 investments in capital of subsidiaries and associates
BS投資その他の資産長期貸付金 long-term loans receivable
BS投資その他の資産関係会社長期貸付金 long-term loans receivable from subsidiaries and associates
BS投資その他の資産破産更生債権等 distressed receivables
BS投資その他の資産長期前払費用 long-term prepaid expenses
BS投資その他の資産長期前払消費税等 long-term prepaid consumption taxes
BS投資その他の資産前払年金費用 prepaid pension costs
BS投資その他の資産退職給付に係る資産 retirement benefit asset
BS投資その他の資産繰延税金資産 deferred tax assets
BS投資その他の資産投資不動産 investment property
BS投資その他の資産リース投資資産 investments in leases
BS投資その他の資産デリバティブ債権 derivatives
BS投資その他の資産為替予約 forward exchange contracts
BS投資その他の資産金利スワップ資産 interest rate swap assets
BS投資その他の資産金利スワップ interest rate swaps
BS投資その他の資産買建通貨オプション purchased currency options
BS投資その他の資産通貨オプション currency options
BS投資その他の資産オプション資産 options
BS投資その他の資産長期預け金 long-term deposits
BS投資その他の資産長期預金 long-term time deposits
BS投資その他の資産保険積立金 insurance funds
BS投資その他の資産会員権 membership
BS投資その他の資産ゴルフ会員権 golf club membership
BS投資その他の資産施設利用会員権 facility membership
BS投資その他の資産差入保証金 guarantee deposits
BS投資その他の資産関係会社長期未収入金 long-term accounts receivable from subsidiaries and associates - other
BS投資その他の資産敷金 leasehold deposits
BS投資その他の資産保証金 guarantee deposits
BS投資その他の資産長期営業外未収入金 long-term non-operating accounts receivable
BS投資その他の資産長期未収入金 long-term accounts receivable - other
BS投資その他の資産役員退職積立金 fund for retirement benefits for directors (and other officers)
BS投資その他の資産役員に対する保険積立金 insurance funds for directors (and other officers)
BS投資その他の資産長期投資 long-term investments
BS投資その他の資産投資損失引当金 allowance for investment loss
BS繰延資産繰延資産 deferred assets
BS繰延資産創立費 organization expenses
BS繰延資産開業費 business commencement expenses
BS繰延資産株式交付費 share issuance costs
BS繰延資産社債発行費 bond issuance costs
BS繰延資産開発費 development expenses
BS繰延資産資産 assets
BS流動負債流動負債 current liabilities
BS流動負債支払手形 notes payable - trade
BS流動負債買掛金 accounts payable - trade
BS流動負債営業未払金 trade accounts payable
BS流動負債電子記録債務 electronically recorded obligations - operating
BS流動負債業務未払金 accounts payable - operating
BS流動負債商品券 gift certificates
BS流動負債未払費用 accrued expenses
BS流動負債前受金 advances received
BS流動負債前受収益 unearned revenue
BS流動負債リース債務 lease obligations
BS流動負債資産除去債務 asset retirement obligations
BS流動負債デリバティブ債務 derivatives liabilities
BS流動負債金利スワップ負債 interest rate swap liabilities
BS流動負債売建通貨オプション sold currency options
BS流動負債オプション負債 options
BS流動負債引当金 provisions
BS流動負債製品保証引当金 provision for product warranties
BS流動負債賞与引当金 provision for bonuses
BS流動負債修繕引当金 provision for repairs
BS流動負債役員賞与引当金 provision for bonuses for directors (and other officers)
BS流動負債債務保証損失引当金 provision for loss on guarantees
BS流動負債株主優待引当金 provision for shareholder benefit program
BS流動負債売上割戻引当金 provision for sales rebates
BS流動負債工事損失引当金 provision for loss on construction contracts
BS流動負債返品調整引当金 provision for sales returns
BS流動負債受注損失引当金 provision for loss on order received
BS流動負債訴訟損失引当金 provision for loss on litigation
BS流動負債偶発損失引当金 provision for contingent loss
BS流動負債災害損失引当金 provision for loss on disaster
BS流動負債未払金 accounts payable - other
BS流動負債未払法人税等 income taxes payable
BS流動負債未払事業所税 accrued business office tax
BS流動負債未払消費税等 accrued consumption taxes
BS流動負債未払税金 accrued taxes
BS流動負債未払酒税 accrued alcohol tax
BS流動負債預り金 deposits received
BS流動負債関係会社預り金 deposits received from subsidiaries and associates
BS流動負債未払代理店手数料 accrued agency commission
BS流動負債営業外支払手形 non-operating notes payable
BS流動負債営業外電子記録債務 electronically recorded obligations - non-operating
BS流動負債短期社債 short-term bonds payable
BS流動負債短期借入金 short-term borrowings
BS流動負債関係会社短期借入金 short-term borrowings from subsidiaries and associates
BS流動負債コマーシャル・ペーパー commercial papers
BS流動負債1年内償還予定の社債 current portion of bonds payable
BS流動負債1年内返済予定の長期借入金 current portion of long-term borrowings
BS流動負債1年内返済予定の関係会社長期借入金 current portion of long-term borrowings from subsidiaries and associates
BS流動負債1年内償還予定の転換社債 current portion of convertible bonds
BS流動負債1年内償還予定の新株予約権付社債 current portion of bonds with share acquisition rights
BS流動負債1年内期限到来予定のその他の固定負債 current portion of other non-current liabilities
BS流動負債仮受金 suspense receipt
BS流動負債仮受消費税等 suspense receipt of consumption taxes
BS流動負債未払賞与 accrued bonuses
BS流動負債未払役員報酬 remuneration payable for directors (and other officers)
BS流動負債未払配当金 dividends payable
BS流動負債従業員預り金 deposits received from employees
BS固定負債固定負債 non-current liabilities
BS固定負債社債 bonds payable
BS固定負債転換社債 convertible bonds
BS固定負債転換社債型新株予約権付社債 convertible bond-type bonds with share acquisition rights
BS固定負債新株予約権付社債 bonds with share acquisition rights
BS固定負債長期借入金 long-term borrowings
BS固定負債株主、役員又は従業員からの長期借入金 long-term borrowings from shareholders, directors (and other officers) or employees
BS固定負債関係会社長期借入金 long-term borrowings from subsidiaries and associates
BS固定負債退職給付引当金 provision for retirement benefits
BS固定負債役員退職慰労引当金 provision for retirement benefits for directors (and other officers)
BS固定負債特別修繕引当金 provision for special repairs
BS固定負債退職給付に係る負債 retirement benefit liability
BS固定負債負ののれん negative goodwill
BS固定負債受入保証金 guarantee deposits received
BS固定負債長期預り金 long-term deposits received
BS固定負債会員預り金 deposits received from members
BS固定負債長期前受金 long-term advances received
BS固定負債長期預り敷金 long-term leasehold deposits received
BS固定負債長期預り敷金保証金 long-term leasehold and guarantee deposits received
BS固定負債長期預り保証金 long-term guarantee deposits
BS固定負債長期未払金 long-term accounts payable - other
BS固定負債長期前受収益 long-term unearned revenue
BS固定負債繰延税金負債 deferred tax liabilities
BS株主資本株主資本 shareholders' equity
BS株主資本資本金 share capital
BS株主資本新株式申込証拠金 deposits for subscriptions of shares
BS株主資本資本剰余金 capital surplus
BS株主資本資本準備金 legal capital surplus
BS株主資本その他資本剰余金 other capital surplus
BS株主資本利益剰余金 retained earnings
BS株主資本利益準備金 legal retained earnings
BS株主資本その他利益剰余金 other retained earnings
BS株主資本減債積立金 reserve for bond sinking fund
BS株主資本中間配当積立金 reserve for interim dividends
BS株主資本配当平均積立金 reserve for dividend equalization
BS株主資本固定資産圧縮積立金 reserve for tax purpose reduction entry of non-current assets
BS株主資本研究開発積立金 reserve for research and development
BS株主資本配当積立金/配当準備金 reserve for dividends
BS株主資本退職積立金 reserve for retirement allowance
BS株主資本役員退職積立金 reserve for retirement allowance for directors (and other officers)
BS株主資本圧縮積立金 reserve for tax purpose reduction entry
BS株主資本資産圧縮積立金 reserve for tax purpose reduction entry of assets
BS株主資本特別償却積立金 reserve for special depreciation
BS株主資本特別積立金 special reserve
BS株主資本任意積立金 voluntary retained earnings
BS株主資本別途積立金 general reserve
BS株主資本繰越利益剰余金 retained earnings brought forward
BS株主資本自己株式 treasury shares
BS株主資本自己株式申込証拠金 deposits for subscriptions of treasury shares
BS評価・換算差額等評価・換算差額等 valuation and translation adjustments
BS評価・換算差額等その他有価証券評価差額金 valuation difference on available-for-sale securities
BS評価・換算差額等繰延ヘッジ損益 deferred gains or losses on hedges
BS評価・換算差額等土地再評価差額金 revaluation reserve for land
BS評価・換算差額等為替換算調整勘定 foreign currency translation adjustment
BS評価・換算差額等退職給付に係る調整累計額 remeasurements of defined benefit plans
BS評価・換算差額等新株予約権 share acquisition rights
BS評価・換算差額等自己新株予約権 treasury share acquisition rights
BS評価・換算差額等非支配株主持分 non-controlling interests
BS評価・換算差額等純資産 net assets
BS評価・換算差額等負債純資産 liabilities and net assets
PL収益売上高 net sales
PL収益営業収益/営業収入 operating revenue
PL収益営業総収入 gross operating revenue
PL収益総売上高 gross sales
PL収益売上値引及び戻り高 sales allowance and returns
PL収益商品売上高 net sales of goods
PL収益製品売上高 net sales of finished goods
PL収益半製品売上高 sales of semi-finished goods
PL収益原材料売上高 sales of raw materials
PL収益副産物売上高 sales of by-products
PL収益作業くず売上高 sales of scraps
PL収益役務収益 service revenue
PL収益サービス売上高 service sales
PL収益賃貸事業収益/賃貸事業収入 leasing business revenue
PL収益賃貸収入/リース収益 lease revenue
PL収益不動産賃貸収入 real estate lease revenue
PL収益不動産収入 real estate income
PL収益コンサルティング収入 consulting income
PL収益関係会社受取配当金 dividends from subsidiaries and associates
PL収益受取配当金 dividend income
PL収益関係会社受入手数料 commissions from subsidiaries and associates
PL収益関係会社貸付金利息 interest on loans receivable from subsidiaries and associates
PL収益関係会社有価証券利息 interest on securities of subsidiaries and associates
PL収益商標使用料 trademark fee income
PL収益資産利用料 asset rental income
PL収益ソフトウエア開発売上高 sales of software development
PL収益融資収益 financing revenue
PL収益受取割引料 discount revenue
PL収益有価証券貸付料 charge on securities loaned
PL収益投資収益 gain on investments
PL売上原価売上原価 cost of sales
PL費用営業費用 operating expenses
PL営業原価営業原価 operating costs
PL売上原価商品売上原価 cost of goods sold
PL売上原価商品期首たな卸高 beginning merchandise inventory
PL売上原価総仕入高 total purchase of goods
PL売上原価仕入値引及び戻し高 purchase allowance and returns
PL売上原価当期商品仕入高 cost of purchased goods
PL売上原価商品期末たな卸高 ending merchandise inventory
PL売上原価商品他勘定振替高 goods transfer to other account
PL売上原価商品評価損 valuation loss on goods
PL売上原価製品売上原価 cost of finished goods sold
PL売上原価製品期首たな卸高 beginning finished goods inventory
PL売上原価当期製品製造原価 cost of products manufactured
PL売上原価当期製品仕入高 purchase of finished goods
PL売上原価製品期末たな卸高 ending finished goods inventory
PL売上原価製品他勘定振替高 finished goods transfer to other account
PL売上原価製品評価損 valuation loss on finished goods
PL売上原価他勘定振替高 transfer to other account
PL売上原価他勘定受入高 transfer from other account
PL売上原価原価差額 cost variances
PL売上原価商品及び製品売上原価 cost of merchandise and finished goods sold
PL売上原価商品及び製品期首たな卸高 beginning inventory of merchandise and finished goods
PL売上原価当期商品及び製品仕入高 cost of purchased merchandise and finished goods
PL売上原価商品及び製品期末たな卸高 ending inventory of merchandise and finished goods
PL費用借入金利息 interest on borrowings
PL費用販売費及び一般管理費 selling, general and administrative expenses
PL費用販売手数料 sales commission
PL費用荷造費 packing expenses
PL費用運搬費 transportation costs
PL費用広告宣伝費 advertising expenses
PL費用見本費 sample expenses
PL費用保管費 storage costs
PL費用役員報酬 remuneration for directors (and other officers)
PL費用給料 salaries
PL費用賃金 wages
PL費用手当 allowance
PL費用賞与 bonuses
PL費用福利厚生費 welfare expenses
PL費用交際費 entertainment expenses
PL費用旅費 travel expenses
PL費用交通費 transportation expenses
PL費用通信費 communication expenses
PL費用光熱費 heating and lighting expenses
PL費用消耗品費 supplies expenses
PL費用租税公課 taxes and dues
PL費用減価償却費 depreciation
PL費用修繕費 repair expenses
PL費用保険料 insurance expenses
PL費用不動産賃借料 rent expenses on real estate
PL費用貸倒引当金繰入額 provision of allowance for doubtful accounts
PL費用貸倒損失 bad debts expenses/bad debts written off
PL費用賞与引当金繰入額 provision for bonuses
PL費用役員退職慰労引当金繰入額 provision for retirement benefits for directors (and other officers)
PL費用役員賞与引当金繰入額 provision for bonuses for directors (and other officers)
PL費用退職給付費用 retirement benefit expenses
PL費用研究開発費 research and development expenses
PL費用人件費 personnel expenses
PL費用従業員給料 employees' salaries
PL費用従業員賞与 employees' bonuses
PL費用退職金 retirement payments
PL費用退職給付引当金繰入額 provision for retirement benefits
PL費用役員退職慰労金 retirement benefits for directors (and other officers)
PL費用雑給 other salaries
PL費用法定福利費 legal welfare expenses
PL費用株式報酬費用 share-based remuneration expenses
PL費用のれん償却額 amortization of goodwill
PL費用開業費償却 amortization of business commencement expenses
PL費用開発費償却 amortization of development expenses
PL費用支払報酬 fee expenses
PL費用顧問料 consulting expenses
PL費用教育研修費 education and training expenses
PL費用研修費 training expenses
PL費用採用費 recruiting expenses
PL費用募集費 offering expenses
PL費用外注費/業務委託費 outsourcing expenses
PL費用支払手数料 commission expenses
PL費用賃借料 rent expenses
PL費用地代家賃/借地借家料 rent expenses on land and buildings
PL費用販売促進費 promotion expenses
PL費用代理店手数料 agent fee
PL費用製品保証引当金繰入額 provision for product warranties
PL費用特別修繕引当金繰入額 provision for special repairs
PL費用株主優待引当金繰入額 provision for shareholder benefit program
PL費用運賃 freight costs
PL費用運賃諸掛 freight and incidental costs
PL費用荷造運搬費 packing and transportation costs
PL費用販売運賃/発送運賃 freight-out
PL費用配送費 distribution expenses
PL費用発送費 shipment expenses
PL費用試験研究費 experimentation and research expenses
PL費用開発研究費 development and research expenses
PL費用技術研究費 technical research expenses
PL費用研究費 research expenses
PL費用修繕維持費 repair and maintenance expenses
PL費用寄付金 donations
PL費用特許権使用料 license fee
PL費用長期前払費用償却 amortization of long-term prepaid expenses
PL費用水道光熱費 utilities expenses
PL費用衛生費 medical expenses
PL費用事業所税 business office tax
PL費用事業税 enterprise tax
PL費用事務費 office expenses
PL費用事務用品費 stationery expenses
PL費用事務用消耗品費 office supplies expenses
PL費用車両費 vehicle expenses
PL費用会議費 meeting expenses
PL費用諸会費 membership fee
PL費用諸経費 sundry expenses
PL費用図書費 book expenses
PL費用印刷費 print expenses
PL費用図書印刷費 book and printing expenses
PL費用調査研究費 research study expenses
PL費用調査費 investigation expenses
PL費用雑費/雑支出 miscellaneous expenses
PL費用販売費 selling expenses
PL費用一般管理費 general and administrative expenses
PLその他営業損失 operating loss
PLその他営業利益 operating profit
PL営業外収益営業外収益 non-operating income
PL営業外収益受取利息 interest income
PL営業外収益有価証券利息 interest on securities
PL営業外収益仕入割引 purchase discounts
PL営業外収益投資不動産賃貸料 rental income from investment property
PL営業外収益還付消費税等 consumption taxes refund
PL営業外収益負ののれん償却額 amortization of negative goodwill
PL営業外収益持分法による投資利益 share of profit of entities accounted for using equity method
PL営業外収益為替差益 foreign exchange gains
PL営業外収益有価証券売却益 gain on sales of securities
PL営業外収益投資有価証券売却益 gain on sales of investment securities
PL営業外収益投資有価証券評価益 gain on valuation of investment securities
PL営業外収益未払配当金除斥益 gain on forfeiture of unclaimed dividends
PL営業外収益有価証券償還益 gain on redemption of securities
PL営業外収益有価証券運用益 gain on investments in securities
PL営業外収益有価証券評価益 gain on valuation of securities
PL営業外収益投資有価証券評価損戻入益 gain on reversal of loss on valuation of investment securities
PL営業外収益デリバティブ評価益 gain on valuation of derivatives
PL営業外収益金利スワップ評価益 gain on valuation of interest rate swaps
PL営業外収益複合金融商品評価益 gain on valuation of compound financial instruments
PL営業外収益技術指導料 technical advisory fee income
PL営業外収益業務受託料 outsourcing service income
PL営業外収益受取技術料 technical support fee income
PL営業外収益受取ロイヤリティー royalty income
PL営業外収益貸付金利息 interest on loans
PL営業外収益受取手数料 commission income
PL営業外収益受取事務手数料 administrative service fee income
PL営業外収益受取賃貸料 rental income
PL営業外収益不動産賃貸料 rental income from real estate
PL営業外収益固定資産賃貸料 rental income from non-current assets
PL営業外収益設備賃貸料 rental income from facilities
PL営業外収益受取家賃 rental income from buildings
PL営業外収益受取地代家賃 rental income from land and buildings
PL営業外収益受取保険金 insurance claim income
PL営業外収益受取保険料 insurance fee income
PL営業外収益受取保証料 guarantee commission received
PL営業外収益受取補償金 compensation income
PL営業外収益助成金収入/補助金収入 subsidy income
PL営業外収益違約金収入 penalty income
PL営業外収益保険解約返戻金 surrender value of insurance policies
PL営業外収益保険返戻金 insurance return
PL営業外収益生命保険配当金 dividend income of life insurance
PL営業外収益保険配当金 dividend income of insurance
PL営業外収益固定資産売却益 gain on sales of non-current assets
PL営業外収益固定資産受贈益 gain on donation of non-current assets
PL営業外収益固定資産処分益 gain on disposal of non-current assets
PL営業外収益投資損失引当金戻入額 reversal of allowance for investment loss
PL営業外収益役員退職慰労引当金戻入額 reversal of provision for retirement benefits for directors (and other officers)
PL営業外収益貸倒引当金戻入額 reversal of allowance for doubtful accounts
PL営業外収益償却債権取立益 recoveries of written off receivables
PL営業外収益物品売却益 gain on sales of goods
PL営業外収益作業くず売却益/スクラップ売却益 gain on sales of scraps
PL営業外収益債務勘定整理益 gain on adjustment of account payable
PL営業外収益法人税等還付加算金 interest on refund of income taxes
PL営業外収益還付加算金 interest on tax refund
PL営業外収益雇用調整助成金 subsidies for employment adjustment
PL営業外収益雑収入 miscellaneous income
PL営業外費用営業外費用 non-operating expenses
PL営業外費用支払利息 interest expenses
PL営業外費用社債利息 interest on bonds
PL営業外費用売上割引 sales discounts
PL営業外費用有価証券売却損 loss on sales of securities
PL営業外費用有価証券評価損 loss on valuation of securities
PL営業外費用有価証券償還損 loss on redemption of securities
PL営業外費用有価証券運用損 loss on investments in securities
PL営業外費用投資有価証券売却損 loss on sales of investment securities
PL営業外費用投資有価証券評価損 loss on valuation of investment securities
PL営業外費用持分法による投資損失 share of loss of entities accounted for using equity method
PL営業外費用出資金運用損 loss on investments in capital
PL営業外費用出資金評価損 loss on valuation of investments in capital
PL営業外費用デリバティブ評価損 loss on valuation of derivatives
PL営業外費用ゴルフ会員権評価損 loss on valuation of golf club membership
PL営業外費用会員権評価損 loss on valuation of membership
PL営業外費用会員権売却損 loss on sales of membership
PL営業外費用保険解約損 loss on cancellation of insurance policies
PL営業外費用社債発行費償却 amortization of bond issuance costs
PL営業外費用株式交付費償却 amortization of share issuance costs
PL営業外費用社債償還損 loss on redemption of bonds
PL営業外費用自己株式取得費用 commission for purchase of treasury shares
PL営業外費用株式公開費用 going public expenses
PL営業外費用資金調達費用 financing expenses
PL営業外費用短期社債利息 interest on short-term bonds
PL営業外費用為替差損 foreign exchange losses
PL営業外費用金利スワップ評価損 loss on valuation of interest rate swaps
PL営業外費用複合金融商品評価損 loss on valuation of compound financial instruments
PL営業外費用手形売却損 loss on sales of notes receivable - trade
PL営業外費用電子記録債権売却損 loss on sales of electronically recorded monetary claims
PL営業外費用貸与資産減価償却費 depreciation of assets for rent
PL営業外費用賃貸収入原価 rental costs
PL営業外費用賃貸費用 rental expenses
PL営業外費用不動産賃貸費用 rental expenses on real estate
PL営業外費用不動産賃貸原価 rental costs on real estate
PL営業外費用固定資産賃貸費用 rental expenses on non-current assets
PL営業外費用設備賃貸費用 rental expenses on facilities
PL営業外費用リース解約損 loss on cancellation of leases
PL営業外費用固定資産売却損 loss on sales of non-current assets
PL営業外費用固定資産除却損 loss on retirement of non-current assets
PL営業外費用固定資産除売却損 loss on sales and retirement of non-current assets
PL営業外費用固定資産廃棄損 loss on abandonment of non-current assets
PL営業外費用固定資産処分損 loss on disposal of non-current assets
PL営業外費用固定資産圧縮損 loss on tax purpose reduction entry of non-current assets
PL営業外費用固定資産評価損 loss on valuation of non-current assets
PL営業外費用たな卸資産評価損 loss on valuation of inventories
PL営業外費用たな卸資産廃棄損 loss on abandonment of inventories
PL営業外費用たな卸資産除却損 loss on retirement of inventories
PL営業外費用たな卸資産処分損 loss on disposal of inventories
PL営業外費用商品廃棄損 loss on abandonment of goods
PL営業外費用原材料評価損 loss on valuation of raw materials
PL営業外費用創立費償却 amortization of organization expenses
PL営業外費用支払保証料 guarantee commission
PL営業外費用売上債権売却損 loss on sales of trade receivables
PL営業外費用債権売却損 loss on transfer of receivables
PL営業外費用コミットメントフィー commitment fee
PL営業外費用事務所移転費用 office relocation expenses
PL営業外費用和解金 settlement package
PL営業外費用訴訟関連費用 litigation expenses
PL営業外費用上場関連費用 listing expenses
PL営業外費用雑損失 miscellaneous loss
PLその他経常損失 ordinary loss
PLその他経常利益 ordinary profit
PL特別利益特別利益 extraordinary income
PL特別利益持分変動利益 gain on change in equity
PL特別利益有形固定資産売却益 gain on sales of property, plant and equipment
PL特別利益土地売却益 gain on sales of land
PL特別利益投資有価証券償還益 gain on redemption of investment securities
PL特別利益ゴルフ会員権売却益 gain on sales of golf memberships
PL特別利益会員権売却益 gain on sales of memberships
PL特別利益負ののれん発生益 gain on bargain purchase
PL特別利益関係会社清算益 gain on liquidation of subsidiaries and associates
PL特別利益子会社清算益 gain on liquidation of subsidiaries
PL特別利益関係会社株式売却益 gain on sales of shares of subsidiaries and associates
PL特別利益子会社株式売却益 gain on sales of shares of subsidiaries
PL特別利益賞与引当金戻入額 reversal of provision for bonuses
PL特別利益役員賞与引当金戻入額 reversal of provision for bonuses for directors (and other officers)
PL特別利益退職給付引当金戻入額 reversal of provision for retirement benefits
PL特別利益製品保証引当金戻入額 reversal of provision for product warranties
PL特別利益特別修繕引当金戻入額 reversal of provision for special repairs
PL特別利益債務保証損失引当金戻入額 reversal of provision for loss on guarantees
PL特別利益関係会社整理損失引当金戻入額 reversal of provision for loss on liquidation of subsidiaries and associates
PL特別利益訴訟損失引当金戻入額 reversal of provision for loss on litigation
PL特別利益災害損失引当金戻入額 gain on reversal of provision for loss on disaster
PL特別利益特別法上の準備金戻入額 reversal of reserves under special laws
PL特別利益国庫補助金 national subsidies
PL特別利益新株予約権戻入益 gain on reversal of share acquisition rights
PL特別利益資産除去債務戻入益 gain on reversal of asset retirement obligations
PL特別利益保険差益 gain on insurance claims
PL特別利益収用補償金 compensation for expropriation
PL特別利益受取和解金 settlement received
PL特別利益債務免除益 gain on forgiveness of debts
PL特別損失特別損失 extraordinary losses
PL特別損失減損損失 impairment loss
PL特別損失災害による損失 loss on disaster
PL特別損失有形固定資産売却損 loss on sales of property, plant and equipment
PL特別損失有形固定資産除却損 loss on retirement of property, plant and equipment
PL特別損失有形固定資産処分損 loss on disposal of property, plant and equipment
PL特別損失土地売却損 loss on sales of land
PL特別損失投資有価証券償還損 loss on redemption of investment securities
PL特別損失関係会社株式評価損 loss on valuation of shares of subsidiaries and associates
PL特別損失関係会社株式売却損 loss on sales of shares of subsidiaries and associates
PL特別損失投資損失引当金繰入額 provision of allowance for investment loss
PL特別損失関係会社出資金評価損 loss on valuation of investments in capital of subsidiaries and associates
PL特別損失子会社株式売却損 loss on sales of shares of subsidiaries
PL特別損失子会社株式評価損 loss on valuation of shares of subsidiaries
PL特別損失関係会社整理損失引当金繰入額 provision for loss on liquidation of subsidiaries and associates
PL特別損失関係会社清算損 loss on liquidation of subsidiaries and associates
PL特別損失関係会社貸倒引当金繰入額 provision of allowance for doubtful accounts for subsidiaries and associates
PL特別損失ゴルフ会員権貸倒引当金繰入額 provision of allowance for doubtful accounts of golf club membership
PL特別損失ゴルフ会員権売却損 loss on sales of golf club memberships
PL特別損失本社移転費用 head office relocation expenses
PL特別損失債務保証損失引当金繰入額 provision for loss on guarantees
PL特別損失建物除却損 loss on retirement of buildings
PL特別損失固定資産臨時償却費 non-recurring depreciation on non-current assets
PL特別損失ソフトウエア除却損 loss on retirement of software
PL特別損失賃貸借契約解約損 loss on cancellation of rental contracts
PL特別損失損害賠償金 compensation for damage
PL特別損失訴訟関連損失 loss on litigation
PL特別損失訴訟損失引当金繰入額 provision for loss on litigation
PL特別損失偶発損失引当金繰入額 provision for contingent loss
PL特別損失災害損失引当金繰入額 provision for loss on disaster
PL特別損失臨時損失 non-recurring loss
PL法人税等法人税等 income taxes
PL法人税等法人税、住民税及び事業税 income taxes - current
PL法人税等法人税等の更正、決定等による納付税額又は還付税額 income taxes - correction
PL法人税等法人税等調整額 income taxes - deferred
PL法人税等法人税等還付税額 refund of income taxes
PL法人税等過年度法人税等 income taxes for prior periods
PL法人税等過年度法人税等戻入額 refund of income taxes for prior periods
PLその他当期純利益 profit
PLその他当期純損失 loss
PLその他非支配株主に帰属する当期純利益 profit attributable to non-controlling interests
PLその他親会社株主に帰属する当期純利益 profit attributable to owners of parent
PLその他非支配株主に帰属する当期純損失 loss attributable to non-controlling interests
PLその他親会社株主に帰属する当期純損失 loss attributable to owners of parent
PLその他包括利益その他の包括利益 other comprehensive income
PLその他包括利益退職給付に係る調整額 remeasurements of defined benefit plans
PLその他包括利益持分法適用会社に対する持分相当額 share of other comprehensive income of entities accounted for using equity method
PLその他包括利益その他の包括利益に係る税効果額 income tax relating to other comprehensive income
PLその他包括利益包括利益 comprehensive income
PLその他包括利益親会社株主に係る包括利益 comprehensive income attributable to owners of parent
PLその他包括利益非支配株主に係る包括利益 comprehensive income attributable to non-controlling interests
BS流動資産割引手形 discounted notes
BS流動資産裏書手形 endorsed note
PL費用専従者給与 wage of family employee
PL収益家事消費/自家消費 self-consumption/captive consumption
BS固定資産事業主貸 organizer lending,loaning
BS固定負債事業主借 proprietor´s funds