✔ 決算書の科目 英語一覧【損益編】
「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（損益計算書）の英語を一覧でまとめました。
| 勘定科目 | Accounting Title |
| 損益計算書 | Income Statement (I/S) |
| 売上高 | Net sales |
| 営業収益 | Operating revenue |
| 総売上高 | Gross sales |
| 売上値引及び戻り高 | Sales allowance and returns |
| 商品売上高 | Net sales of goods |
| 製品売上高 | Net sales of finished goods |
| 役務収益 | Service revenue |
| 割賦販売売上高 | Installment sales |
| 開発事業売上高 | Sales on development business |
| 不動産事業売上高 | Sales on real estate business |
| 賃貸事業収益 | Lease business revenue |
| 賃貸収入 | Rent income |
| 不動産賃貸収入 | Rent income of real estate |
| 手数料収入 | Commission income |
| ロイヤリティー収入 | Royalty income |
| コンサルティング収入 | Consulting income |
| 関係会社受取配当金 | Dividends from subsidiaries and affiliates |
| 受取配当金 | Dividends income |
| 関係会社貸付金利息 | Interest on loans to subsidiaries and affiliates |
| 経営管理料 | Management fee income |
| 経営指導料 | Consulting fee income |
| 完成工事高 | Net sales of completed construction contracts |
| ソフトウエア開発売上高 | Sales of software development |
| 情報サービス売上高 | Sales of information service |
| 保守売上高 | Sales of maintenance service |
| 倉庫保管料 | Warehousing fee income |
| 倉庫荷役料 | Stevedoring income |
| 金融収益 | Financial revenue |
| リース収益 | Lease revenue |
| 売上原価 | Cost of sales |
| 営業費用 | Operating expenses |
| 営業原価 | Operating cost |
| 商品売上原価 | Cost of goods sold |
| 商品期首たな卸高 | Beginning goods |
| 総仕入高 | Total purchase of goods |
| 仕入値引及び戻し高 | Purchase allowance and returns |
| 当期商品仕入高 | Cost of purchased goods |
| 商品期末たな卸高 | Ending goods |
| 商品評価損 | Valuation loss on goods |
| 製品売上原価 | Cost of finished goods sold |
| 製品期首たな卸高 | Beginning finished goods |
| 当期製品製造原価 | Cost of products manufactured |
| 当期製品仕入高 | Purchase of finished goods |
| 製品期末たな卸高 | Ending finished goods |
| 製品評価損 | Valuation loss on finished goods |
| 原材料評価損 | Valuation loss on raw materials |
| 他勘定振替高 | Transfer to other account |
| 他勘定受入高 | Transfer from other account |
| 合併による商品受入高 | Transfer of goods by merger |
| サービス売上原価 | Cost of service sales |
| 不動産売上原価 | Cost of sales-real estate |
| 開発事業売上原価 | Cost of sales on development business |
| 不動産事業売上原価 | Cost of sales on real estate business |
| 賃貸事業売上原価 | Cost of sales on lease business |
| 分譲事業売上原価 | Cost of sales on selling business |
| 完成工事原価 | Cost of sales of completed construction contracts |
| ソフトウエア開発売上原価 | Cost of sales of software development |
| 情報サービス売上原価 | Cost of sales of information service |
| 保守売上原価 | Cost of sales of maintenance service |
| ソフトウエア償却費 | Amortization of software |
| 金融費用 | Financial expenses |
| 売上総利益 | Gross profit |
| 割賦販売未実現利益繰入額 | Provision of unrealized income on installment sales |
| 割賦販売未実現利益戻入額 | Reversal of unrealized income on installment sales |
| 返品調整引当金繰入額 | Provision for sales returns |
| 返品調整引当金戻入額 | Reversal of provision for sales returns |
| 商品売上総利益 | Gross profit-merchandise |
| 製品売上総利益 | Gross profit-finished goods |
| 不動産売上総利益 | Gross profit-real estate sales |
| 不動産事業総利益 | Gross profit-real estate business |
| 開発事業総利益 | Gross profit-developing business |
| 営業総利益 | Operating gross profit |
| 販売費及び一般管理費 | Selling, general and administrative expenses |
| 販売手数料 | Sales commission |
| 荷造費 | Packing expenses |
| 運搬費 | Haulage expenses |
| 広告宣伝費 | Advertising expenses |
| 見本費 | Sample expenses |
| 保管費 | Warehousing expenses |
| 役員報酬 | Directors’ compensations |
| 給料 | Salaries |
| 賃金 | Wages |
| 手当 | Allowance |
| 賞与 | Bonuses |
| 福利厚生費 | Welfare expenses |
| 交際費 | Entertainment expenses |
| 旅費 | Traveling expenses |
| 交通費 | Transportation expenses |
| 通信費 | Communication expenses |
| 消耗品費 | Supplies expenses |
| 租税公課 | Taxes and dues |
| 減価償却費 | Depreciation |
| 修繕費 | Repair expenses |
| 保険料 | Insurance expenses |
| 不動産賃借料 | Rent expenses on real estates |
| 貸倒引当金繰入額 | Provision of allowance for doubtful accounts |
| 貸倒損失 | Bad debts expenses |
| 賞与引当金繰入額 | Provision for bonuses |
| 役員退職慰労引当金繰入額 | Provision for directors’ retirement benefits |
| 役員賞与引当金繰入額 | Provision for directors’ bonuses |
| 退職給付費用 | Retirement benefit expenses |
| 研究開発費 | Research and development expenses |
| 人件費 | Personal expenses |
| 従業員給料 | Employees’ salaries |
| 従業員賞与 | Employees’ bonuses |
| 退職金 | Retirement payments |
| 役員退職慰労金 | Directors’ retirement benefits |
| 雑給 | Other salaries |
| 法定福利費 | Legal welfare expenses |
| 株式報酬費用 | Share-based compensation expenses |
| のれん償却額 | Amortization of goodwill |
| 株式交付費 | Stock issuance cost |
| 開業費償却 | Amortization of business commencement expenses |
| 開発費償却 | Amortization of development expenses |
| 支払報酬 | Compensations |
| 顧問料 | Consulting expenses |
| 教育研修費 | Education and training expenses |
| 研修費 | Training expenses |
| 採用費 | Recruiting expenses |
| 募集費 | Offering expenses |
| 外注費 | Subcontract expenses |
| 事務委託費 | Operations consignment expenses |
| 業務委託費 | Business consignment expenses |
| 支払手数料 | Commission fee |
| 賃借料 | Rent expenses |
| 施設使用料 | Facility expenses |
| 地代家賃 | Rents |
| 借地借家料 | Leasehold and office rents |
| 販売促進費 | Promotion expenses |
| 製品保証引当金繰入額 | Provision for product warranties |
| 完成工事補償引当金繰入額 | Provision for warranties for completed construction |
| 特別修繕引当金繰入額 | Provision for special repairs |
| 運賃 | Freightage expenses |
| 荷造運搬費 | Packing and transportation expenses |
| 販売運賃 | Sales fare |
| 試験研究費 | Experiment and research expenses |
| 開発研究費 | Development and research expenses |
| 研究費 | Research expenses |
| 修繕維持費 | Repair and maintenance |
| 寄付金 | Contribution |
| 特許権使用料 | License fee |
| 長期前払費用償却 | Amortization of long-term prepaid expenses |
| 水道光熱費 | Utilities expenses |
| 衛生費 | Medical expenses |
| 事業所税 | Office taxes |
| 事業税 | Enterprise tax |
| 事務用消耗品費 | Office supplies expenses |
| 車両費 | Vehicle expenses |
| 会議費 | Conference expenses |
| 諸会費 | Membership fee |
| 旅費交通費 | Traveling and transportation expenses |
| 雑費 | Miscellaneous expenses |
| 営業利益 | Operating income |
| 営業外収益 | Non-operating income |
| 受取利息 | Interest income |
| 有価証券利息 | Interest on securities |
| 受取配当金 | Dividends income |
| 仕入割引 | Purchase discounts |
| 投資不動産賃貸料 | Rent of real estate for investment |
| 還付消費税等 | Refunded consumption taxes |
| 負ののれん償却額 | Amortization of negative goodwill |
| 持分法による投資利益 | Equity in earnings of affiliates |
| 為替差益 | Foreign exchange gains |
| 有価証券売却益 | Gain on sales of securities |
| 投資有価証券売却益 | Gain on sales of investment securities |
| 有価証券償還益 | Gain on redemption of securities |
| 有価証券評価益 | Gain on valuation of securities |
| 匿名組合投資利益 | Gain on investments in silent partnership |
| デリバティブ評価益 | Gain on valuation of derivatives |
| 金利スワップ評価益 | Gain on valuation of interest-rate swaps |
| 経営指導料 | Business advisory fee |
| 受取ロイヤリティー | Royalty income |
| 貸付金利息 | Interest on loans |
| 受取手数料 | Commission fee |
| 受取事務手数料 | Office work fee |
| 受取賃貸料 | Rent income |
| 受取地代家賃 | Land and house rent received |
| 受取保険金 | Insurance income |
| 受取保証料 | Guarantee commission received |
| 補助金収入 | Subsidy income |
| 保険解約返戻金 | Insurance premiums refunded cancellation |
| 固定資産売却益 | Gain on sales of noncurrent assets |
| 固定資産処分益 | Gain on disposal of noncurrent assets |
| 投資損失引当金戻入額 | Reversal of allowance for investment loss |
| 役員退職慰労引当金戻入額 | Reversal of provision for directors’ retirement benefits |
| 貸倒引当金戻入額 | Reversal of allowance for doubtful accounts |
| 償却債権取立益 | Gain on bad debts recovered |
| 物品売却益 | Gain on sales of goods |
| 法人税等還付加算金 | Interest on refund of income taxes and other |
| 還付加算金 | Interest on refund |
| 営業外費用 | Non-operating expenses |
| 支払利息 | Interest expenses |
| 社債利息 | Interest on bonds |
| 売上割引 | Sales discounts |
| 有価証券売却損 | Loss on sales of securities |
| 有価証券評価損 | Loss on valuation of securities |
| 有価証券償還損 | Loss on redemption of securities |
| 投資有価証券売却損 | Loss on sales of investment securities |
| 投資有価証券評価損 | Loss on valuation of investment securities |
| 持分法による投資損失 | Equity in losses of affiliates |
| 出資金運用損 | Loss on investments in capital |
| 投資事業組合運用損 | Loss on investments in partnership |
| 匿名組合投資損失 | Loss on investments in silent partnership |
| 出資金評価損 | Loss on valuation of investments in capital |
| デリバティブ評価損 | Loss on valuation of derivatives |
| ゴルフ会員権評価損 | Loss on valuation of golf club membership |
| 会員権評価損 | Loss on valuation of membership |
| 会員権売却損 | Loss on sale of membership |
| 保険解約損 | Loss on insurance cancellation |
| 社債発行費償却 | Amortization of bond issuance cost |
| 株式交付費 | Stock issuance cost |
| 株式交付費償却 | Amortization of stock issuance cost |
| 新株発行費 | Stock issuance cost |
| 新株発行費償却 | Amortization of stock issuance cost |
| 社債償還損 | Loss on bond retirement |
| 社債発行費 | Bond issuance cost |
| 株式公開費用 | Going public expenses |
| 資金調達費用 | Financing expenses |
| コマーシャル・ペーパー利息 | Interest on commercial papers |
| 為替差損 | Foreign exchange losses |
| 金利スワップ評価損 | Loss on valuation of interest swap |
| 手形売却損 | Loss on sales of notes payable |
| 減価償却費 | Depreciation |
| 賃貸収入原価 | Cost of lease revenue |
| 賃貸費用 | Rent expenses |
| 固定資産売却損 | Loss on sales of noncurrent assets |
| 固定資産除却損 | Loss on retirement of noncurrent assets |
| 固定資産処分損 | Loss on disposal of noncurrent assets |
| 創立費償却 | Amortization of deferred organization expenses |
| 開業費償却 | Amortization of business commencement expenses |
| 長期前払費用償却 | Amortization of long-term prepaid expenses |
| 開発費償却 | Amortization of development expenses |
| 支払手数料 | Commission fee |
| 支払保証料 | Guarantee commission |
| 債権売却損 | Loss on transfer of receivables |
| コミットメントフィー | Commitment fee |
| シンジケートローン手数料 | Commission for syndicate loan |
| 事務所移転費用 | Office transfer expenses |
| 訴訟関連費用 | Litigation expenses |
| 雑損失 | Miscellaneous loss |
| 経常利益 | Ordinary income |
| 特別利益 | Extraordinary income |
| 前期損益修正益 | Gain on prior period adjustment |
| 固定資産売却益 | Gain on sales of noncurrent assets |
| 固定資産処分益 | Gain on disposal of noncurrent assets |
| 固定資産受贈益 | Gain on donation of noncurrent assets |
| 有形固定資産売却益 | Gain on sales of property, plant and equipment |
| 土地売却益 | Gain on sales of land |
| 投資有価証券売却益 | Gain on sales of investment securities |
| 投資有価証券償還益 | Gain on redemption of investment securities |
| 有価証券売却益 | Gain on sales of securities |
| 匿名組合投資利益 | Gain on investments in silent partnership |
| ゴルフ会員権売却益 | Gain on sales of golf memberships |
| 会員権売却益 | Gain on sales of memberships |
| 持分変動利益 | Gain on change in equity |
| 関係会社清算益 | Gain on liquidation of subsidiaries and affiliates |
| 関係会社株式売却益 | Gain on sales of subsidiaries and affiliates’ stocks |
| 貸倒引当金戻入額 | Reversal of allowance for doubtful accounts |
| 賞与引当金戻入額 | Reversal of provision for bonuses |
| 役員退職慰労引当金戻入額 | Reversal of provision for directors’ retirement benefits |
| 投資損失引当金戻入額 | Reversal of allowance for investment loss |
| 製品保証引当金戻入額 | Reversal of provision for product warranties |
| 特別修繕引当金戻入額 | Reversal of provision for special repairs |
| 事業譲渡益 | Gain on transfer of business |
| 新株引受権戻入益 | Gain on reversal of subscription rights to shares |
| 償却債権取立益 | Gain on bad debts recovered |
| 債務免除益 | Gain on forgiveness of debts |
| 特別損失 | Extraordinary loss |
| 企業結合における交換損失 | Loss on exchange from business combination |
| 事業分離における移転損失 | Loss on transfer from business divestitures |
| 前期損益修正損 | Loss on prior period adjustment |
| 固定資産売却損 | Loss on sales of noncurrent assets |
| 減損損失 | Impairment loss |
| 災害による損失 | Loss on disaster |
| 固定資産除却損 | Loss on retirement of noncurrent assets |
| 固定資産廃棄損 | Loss on abandonment of noncurrent assets |
| 固定資産処分損 | Loss on disposal of noncurrent assets |
| 投資有価証券売却損 | Loss on sales of investment securities |
| 投資有価証券評価損 | Loss on valuation of investment securities |
| 投資有価証券償還損 | Loss on redemption of investment securities |
| 有価証券売却損 | Loss on sales of securities |
| 有価証券評価損 | Loss on valuation of securities |
| 匿名組合投資損失 | Loss on investments in silent partnership |
| 出資金評価損 | Loss on valuation of investments in capital |
| 関係会社株式評価損 | Loss on valuation of stocks of subsidiaries and affiliates |
| 関係会社株式売却損 | Loss on sales of stocks of subsidiaries and affiliates |
| 投資損失引当金繰入額 | Provision of allowance for investment loss |
| 関係会社出資金評価損 | Loss on valuation of investments in capital of subsidiaries and affiliates |
| 持分変動損失 | Loss on change in equity |
| 関係会社整理損 | Loss on liquidation of subsidiaries and affiliates |
| 関係会社整理損失引当金繰入額 | Provision for loss on liquidation of subsidiaries and affiliates |
| 関係会社事業損失 | Loss on business of subsidiaries and affiliates |
| 関係会社事業損失引当金繰入額 | Provision for loss on business of subsidiaries and affiliates |
| 関係会社清算損 | Loss on liquidation of subsidiaries and affiliates |
| 事業再編損 | Restructuring loss |
| 事業撤退損 | Loss on business withdrawal |
| 事業譲渡損 | Loss on transfer of business |
| ゴルフ会員権評価損 | Loss on valuation of golf club membership |
| ゴルフ会員権売却損 | Loss on sales of golf club memberships |
| 事務所移転費用 | Office transfer expenses |
| 本社移転費用 | Head office transfer cost |
| 損害賠償金 | Compensation for damage |
| 訴訟和解金 | Litigation settlement |
| 訴訟関連損失 | Loss on litigation |
| 匿名組合損益分配前税金等調整前当期純利益 | Income before dividends distribution from silent partnership, income taxes |
| 匿名組合損益分配額 | Dividends distribution from silent partnership |
| 税引前当期純利益 | Income before income taxes |
| 法人税、住民税及び事業税 | Income taxes-current |
| 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 |
| 法人税等調整額 | Income taxes-deferred |
| 法人税等還付税額 | Refund of income taxes |
| 過年度法人税等 | Income taxes for prior periods |
| 過年度法人税等戻入額 | Refund of income taxes for prior periods |
| 当期純利益 | Net income |
| 非支配株主に帰属する当期純利益又は非支配株主に帰属する当期純損失（△） | Profit (loss) attributable to non-controlling interests |
| 親会社株主に帰属する当期純利益又は親会社株主に帰属する当期純損失（△） | Profit (loss) attributable to owners of parent |
| 親会社株主に係る包括利益 | Comprehensive income attributable to owners of parent |
| 非支配株主に係る包括利益 | Comprehensive income attributable to non-controlling interests |
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