✔ 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。
| 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 |
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