✔ 決算書の科目 英語一覧【資産編】
「英語の決算書の科目が読めない」「英語の決算書の科目を教えて欲しい」
【結論】この記事は、このような方のために、決算書の勘定科目（資産の部）の英語を一覧でまとめました。
| 勘定科目 | Accountomg Title |
| 貸借対照表 | Balance sheets |
| 資産 | Assets |
| 流動資産 | Current assets |
| 現金 | Cash / Cash on hand |
| 小口現金 | Petty cash |
| 当座預金 | Checking account |
| 普通預金 | Saving account / Ordinary account /Cash in banks |
| 定期預金 | Term deposit |
| 現金及び預金 | Cash and deposits |
| 受取手形 | Notes receivable-trade |
| 売掛金 | Accounts receivable-trade |
| 貸倒引当金 | Allowance for doubtful accounts |
| 関係会社売掛金 | Accounts receivable from subsidiaries and affiliates-trade |
| 割賦売掛金 | Accounts receivable-installment |
| 営業未収入金 | Operating accounts receivable |
| 完成工事未収入金 | Accounts receivable from completed construction contracts |
| 営業貸付金 | Operating loans receivable |
| 従業員貸付金 | Employee loans receivable |
| 有価証券 | Short-term investment securities |
| 親会社株式 | Stocks of parent company |
| 営業投資有価証券 | Operational investment securities |
| 棚卸資産 | Inventories |
| 商品 | Merchandise |
| 製品、副産物及び作業くず | Finished goods, by-products and scraps |
| 製品 | Finished goods |
| 副産物 | By-product |
| 商品及び製品 | Merchandise and finished goods |
| 半製品 | Semi-finished goods |
| 原材料 | Raw materials |
| 仕掛品 | Work in process |
| 未成工事支出金 | Costs on uncompleted construction contracts |
| 貯蔵品 | Supplies |
| 積送品 | Consignment |
| 販売用不動産 | Real estate for sale |
| 仕掛販売用不動産 | Real estate for sale in process |
| 前渡金 | Advance payments-trade |
| 前払費用 | Prepaid expenses |
| 繰延税金資産 | Deferred tax assets |
| 未収収益 | Accrued income |
| 未収利息 | Accrued interest |
| 短期貸付金 | Short-term loans receivable |
| 関係会社短期貸付金 | Short-term loans receivable to subsidiaries and affiliates |
| 未収入金 | Accounts receivable-other |
| 関係会社未収入金 | Accounts receivable-other from subsidiaries and affiliates |
| 未収消費税等 | Consumption taxes receivable |
| 未収還付法人税等 | Income taxes receivable |
| 関係会社預け金 | Deposit paid in subsidiaries and affiliates |
| 差入保証金 | Guarantee deposits / Lease deposits |
| 立替金 | Advances paid |
| 仮払金 | Suspense payments |
| 預け金 | Deposits paid |
| リース債権 | Lease receivables |
| リース投資資産 | Lease investment assets |
| デリバティブ債権 | Derivatives |
| 為替予約 | Forward exchange contracts |
| 金利スワップ資産 | Interest rate swap assets |
| 金利スワップ | Interest rate swap |
| 買建通貨オプション | Purchased currency option |
| 通貨オプション | Currency option |
| オプション資産 | Option |
| 前払年金費用 | Prepaid pension cost |
| 固定資産 | Noncurrent assets |
| 有形固定資産 | Property, plant and equipment |
| 建物 | Buildings |
| 建物附属設備 | Buildings and accompanying facilities |
| 構築物 | Structures |
| 機械及び装置 | Machinery and equipment |
| 船舶 | Vessels |
| 車両運搬具 | Vehicles |
| 工具、器具及び備品 | Tools, furniture and fixtures |
| 土地 | Land |
| リース資産 | Lease assets |
| 減価償却累計額 | Accumulated depreciation |
| 減損損失累計額 | Accumulated impairment loss |
| 減価償却累計額及び減損損失累計額 | Accumulated depreciation and impairment loss |
| 建設仮勘定 | Construction in progress |
| 賃貸不動産 | Real estate for rent |
| 無形固定資産 | Intangible assets |
| 特許権 | Patent right |
| 借地権 | Leasehold right |
| 地上権 | Surface right |
| 商標権 | Right of trademark |
| 実用新案権 | Utility model right |
| 意匠権 | Design right |
| 鉱業権 | Mining right |
| 漁業権 | Fishery right |
| 入漁権 | Common of piscary |
| ソフトウエア | Software |
| ソフトウエア仮勘定 | Software in progress |
| のれん | Goodwill |
| リース資産 | Lease assets |
| 施設利用権 | Right of using facilities |
| 電話加入権 | Telephone subscription right |
| 電気供給施設利用権 | Right of using electric supply facilities |
| 電気通信施設利用権 | Right of using telecommunication facilities |
| 電信電話専用施設利用権 | Right of using telephone and telegraph facilities |
| 公共施設利用権 | Right of using public facilities |
| 水道施設利用権 | Right of using water facilities |
| その他の施設利用権 | Right of using other facilities |
| 工業所有権 | Industrial property |
| 借家権 | House leasehold right |
| 特許実施権 | Right of using patent |
| 水利権 | Water right |
| 著作権 | Copyright |
| 投資その他の資産 | Investments and other assets |
| 投資有価証券 | Investment securities |
| 関係会社株式 | Stocks of subsidiaries and affiliates |
| 関係会社社債 | Bonds of subsidiaries and affiliates |
| 出資金 | Investments in capital |
| 関係会社出資金 | Investments in capital of subsidiaries and affiliates |
| 匿名組合出資金 | Investments in silent partnership |
| 長期貸付金 | Long-term loans receivable |
| 貸倒引当金 | Allowance for doubtful accounts |
| 関係会社長期貸付金 | Long-term loans receivable from subsidiaries and affiliates |
| 株主、役員又は従業員に対する長期貸付金 | Long-term loans receivable from shareholders, directors or employees |
| 親会社株式 | Stocks of parent company |
| 破産更生債権等 | Claims provable in bankruptcy, claims provable in rehabilitation and other |
| 長期前払費用 | Long-term prepaid expenses |
| 長期前払消費税等 | Long-term prepaid consumption taxes |
| 前払年金費用 | Prepaid pension cost |
| 繰延税金資産 | Deferred tax assets |
| 投資不動産 | Real estate for investment |
| 不動産信託受益権 | Beneficiary right of real estate in trust |
| 信託土地 | Land in trust |
| 信託建物 | Buildings in trust |
| デリバティブ債権 | Derivatives |
| 為替予約 | Forward exchange contracts |
| 金利スワップ資産 | Interest rate swap assets |
| 金利スワップ | Interest rate swap |
| 買建通貨オプション | Purchased currency option |
| 通貨オプション | Currency option |
| オプション資産 | Option |
| 長期預け金 | Long-term deposits |
| 長期預金 | Long-term time deposits |
| 保険積立金 | Insurance funds |
| 会員権 | Membership rights |
| ゴルフ会員権 | Golf club membership |
| 施設利用会員権 | Facility membership |
| 差入保証金 | Guarantee deposits / Lease deposits |
| 敷金 | Lease deposits |
| 敷金及び保証金 | Lease and guarantee deposits |
| 入会保証金 | Deposits on admission |
| 信託受益権 | Trust beneficiary right |
| 長期未収入金 | Long-term accounts receivable-other |
| 建設協力金 | Construction assistance fund receivables |
| 投資損失引当金 | Allowance for investment loss |
| 繰延資産 | Deferred assets |
| 創立費 | Deferred organization expenses |
| 開業費 | Business commencement expenses |
| 株式交付費 | Stock issuance cost |
| 新株発行費 | Stock issuance cost |
| 社債発行費 | Bond issuance cost |
| 開発費 | Development expenses |
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