会計用語英語日本語対応表1~流動資産Current assets~

 

Japanese English
流動資産 Current assets
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
有価証券 Short-term investment securities
親会社株式 Stocks of parent company
金銭の信託 Money held in trust
営業投資有価証券 Operational investment securities
たな卸資産 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
開発事業等支出金 Development projects in progress
不動産事業支出金 Costs on real estate business
未成業務支出金 Costs on uncompleted services
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
従業員に対する短期債権 Short-term claims on employees
従業員に対する短期貸付金 Short-term loans to employees
信託受益権 Trust beneficiary right
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

 

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