会計用語英語日本語対応表3~負債Liabilities~

Japanese English
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
ポイント引当金 Provision for point card certificates
工事損失引当金 Provision for loss on construction contracts
店舗閉鎖損失引当金 Provision for loss on store closing
返品調整引当金 Provision for sales returns
受注損失引当金 Provision for loss on order received
関係会社整理損失引当金 Provision for loss on liquidation of subsidiaries and affiliates
事業整理損失引当金 Provision for loss on business liquidation
関係会社事業損失引当金 Provision for loss on business of subsidiaries and affiliates
事業構造改善引当金 Provision for business structure improvement
訴訟損失引当金 Provision for loss on litigation
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
関係会社整理損失引当金 Provision for loss on liquidation of subsidiaries and affiliates
事業整理損失引当金 Provision for loss on business liquidation
関係会社事業損失引当金 Provision for loss on business of subsidiaries and affiliates
事業構造改善引当金 Provision for business structure improvement
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
企業結合に係る特定勘定 Provision incurred from a business combination
組織再編により生じた株式の特別勘定 Stock special account caused by restructuring
特別法上の準備金 Reserves under the special laws
特別法上の引当金 Reserves under the special laws

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