会計用語英語日本語対応表6~営業外損益Non 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
協賛金収入 Co-sponsor fee
違約金収入 Penalty 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
企業結合に係る特定勘定取崩益 Reversal of provision incurred from business combination
企業結合における交換利益 Gain on exchange from business combination
事業分離における移転利益 Gain on transfer from business divestitures
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
厚生年金基金代行返上益 Gain on transfer of benefit obligation relating to employees’ pension fund
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
抱合せ株式消滅差益 Gain on extinguishment of tie-in shares
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
事業整理損 Loss on liquidation of business
事業整理損失引当金繰入額 Provision for loss on business liquidation
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
事業構造改善費用 Business structure improvement expenses
事業構造改善引当金繰入額 Provision for business structure improvement
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
店舗閉鎖損失 Loss on closing of stores
事務所移転費用 Office transfer expenses
本社移転費用 Head office transfer cost
厚生年金基金代行返上損 Loss on transfer of benefit obligation relating to employees’ pension fund
損害賠償金 Compensation for damage
訴訟和解金 Litigation settlement
訴訟関連損失 Loss on litigation
環境対策費 Environmental expenses
抱合せ株式消滅差損 Loss on extinguishment of tie-in shares
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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