決算書の勘定科目の英語一覧まとめ【負債の部・純資産の部編】

 決算書の科目 英語一覧【負債編】

「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(負債の部・純資産の部)の英語を一覧でまとめました。

決算書の勘定科目(資産の部)の英語一覧はこちら

決算書の勘定科目(損益計算書)の英語一覧はこちら

勘定科目Accountomg Title
流動負債Current liabilities
支払手形Notes payable-trade
買掛金Accounts payable-trade
営業未払金Operating accounts payable
工事未払金Accounts payable for construction contracts
商品券Gift certificates
未払費用Accrued expenses
繰延税金負債Deferred tax liabilities
前受金Advances received
前受収益Unearned revenue
リース債務Lease obligations
デリバティブ債務Derivatives liabilities
為替予約Forward exchange contracts
金利スワップ負債Interest rate swap liabilities
金利スワップInterest rate swap
売建通貨オプションSold currency option
通貨オプションCurrency option
製品保証引当金Provision for product warranties
賞与引当金Provision for bonuses
修繕引当金Provision for repairs
役員賞与引当金Provision for directors’ bonuses
債務保証損失引当金Provision for loss on guarantees
工事損失引当金Provision for loss on construction contracts
返品調整引当金Provision for sales returns
未払金Accounts payable-other
未払法人税等Income taxes payable
未払事業所税Accrued business office taxes
未払消費税等Accrued consumption taxes
預り金Deposits received
設備関係支払手形Notes payable-facilities
設備関係未払金Accounts payable-facilities
短期借入金Short-term loans payable
関係会社短期借入金Short-term loans payable to subsidiaries and affiliates
コマーシャル・ペーパーCommercial papers
1年内償還予定の社債Current portion of bonds
1年内返済予定の長期借入金Current portion of long-term loans payable
仮受金Suspense receipt
仮受消費税等Suspense receipt of consumption taxes
未払賞与Accrued bonuses
未払役員報酬Directors’ compensation payable
未払配当金Dividends payable
株主、役員又は従業員からの短期借入金Short-term loans payable to shareholders, directors or employees
株主、役員又は従業員からの預り金Deposits received from shareholders, directors or employees
リース資産減損勘定Accumulated impairment loss on leased assets
持分法適用に伴う負債Liabilities from application of equity method
企業結合に係る特定勘定Provision incurred from a business combination
割賦利益繰延Deferred installment income
固定負債Noncurrent liabilities
社債Bonds payable
転換社債Convertible bonds
転換社債型新株予約権付社債Convertible bond-type bonds with subscription rights to shares
新株予約権付社債Bonds with subscription rights to shares
長期借入金Long-term loans payable
株主、役員又は従業員からの長期借入金Long-term loans payable to shareholders, directors or employees
関係会社長期借入金Long-term loans payable to subsidiaries and affiliates
退職給付引当金Provision for retirement benefits
役員退職慰労引当金Provision for directors’ retirement benefits
債務保証損失引当金Provision for loss on guarantees
ポイント引当金Provision for point card certificates
特別修繕引当金Provision for special repairs
修繕引当金Provision for repairs
製品保証引当金Provision for product warranties
環境対策引当金Provision for environmental measures
リース債務Lease obligations
長期預り金Long-term deposits received
長期割賦未払金Long-term accounts payable-installment purchase
長期前受金Long-term advances received
長期預り敷金Long-term lease deposited
長期預り保証金Long-term guarantee deposited
長期未払金Long-term accounts payable-other
長期前受収益Long-term unearned revenue
デリバティブ債務Derivatives liabilities
為替予約Forward exchange contracts
金利スワップ負債Interest rate swap liabilities
金利スワップInterest rate swap
売建通貨オプションSold currency option
通貨オプションCurrency option
繰延税金負債Deferred tax liabilities
再評価に係る繰延税金負債Deferred tax liabilities for land revaluation
持分法適用に伴う負債Liabilities from application of equity method
負債Liabilities
純資産の部Net assets
株主資本Shareholders’ equity
資本金Capital stock
新株式申込証拠金Deposit for subscriptions to shares
資本剰余金Capital surplus
資本準備金Legal capital surplus
その他資本剰余金Other capital surplus
資本剰余金Capital surplus
利益剰余金Retained earnings
利益準備金Legal retained earnings
その他利益剰余金Other retained earnings
減債積立金Reserve for bond sinking fund
固定資産圧縮積立金Reserve for advanced depreciation of noncurrent assets
特別償却準備金Reserve for special depreciation
圧縮記帳積立金Reserve for reduction entry
土地圧縮積立金Reserve for reduction entry of land
建物圧縮積立金Reserve for reduction entry of buildings
任意積立金Voluntary retained earnings
別途積立金General reserve
繰越利益剰余金Retained earnings brought forward
その他利益剰余金Other retained earnings
利益剰余金Retained earnings
自己株式Treasury stock
自己株式申込証拠金Deposit for subscriptions to treasury stock
株主資本Shareholders’ equity
評価・換算差額等Valuation and translation adjustments
その他有価証券評価差額金Valuation difference on available-for-sale securities
繰延ヘッジ損益Deferred gains or losses on hedges
土地再評価差額金Revaluation reserve for land
為替換算調整勘定Foreign currency translation adjustment
評価・換算差額等Valuation and translation adjustments
新株予約権Subscription rights to shares
自己新株予約権Treasury subscription rights to shares
非支配株主持分Non-controlling interests
純資産Net assets
負債純資産Liabilities and net assets

決算書の勘定科目(資産の部)の英語一覧はこちら

決算書の勘定科目(損益計算書)の英語一覧はこちら

コメント

タイトルとURLをコピーしました