固定資産 | Noncurrent assets |
有形固定資産 | Property, plant and equipment |
建物 | Buildings |
建物附属設備 | Buildings and accompanying facilities |
構築物 | Structures |
機械及び装置 | Machinery and equipment |
船舶 | Vessels |
車両運搬具 | Vehicles |
工具、器具及び備品 | Tools, furniture and fixtures |
土地 | Land |
リース資産 | Lease assets |
減価償却累計額 | Accumulated depreciation |
減損損失累計額 | Accumulated impairment loss |
減価償却累計額及び減損損失累計額 | Accumulated depreciation and impairment loss |
建設仮勘定 | Construction in progress |
賃貸不動産 | Real estate for rent |
コース勘定 | Golf courses |
無形固定資産 | Intangible assets |
特許権 | Patent right |
借地権 | Leasehold right |
地上権 | Surface right |
商標権 | Right of trademark |
実用新案権 | Utility model right |
意匠権 | Design right |
鉱業権 | Mining right |
漁業権 | Fishery right |
入漁権 | Common of piscary |
ソフトウエア | Software |
ソフトウエア仮勘定 | Software in progress |
のれん | Goodwill |
リース資産 | Lease assets |
施設利用権 | Right of using facilities |
電話加入権 | Telephone subscription right |
電気供給施設利用権 | Right of using electric supply facilities |
電気通信施設利用権 | Right of using telecommunication facilities |
電信電話専用施設利用権 | Right of using telephone and telegraph facilities |
公共施設利用権 | Right of using public facilities |
水道施設利用権 | Right of using water facilities |
その他の施設利用権 | Right of using other facilities |
工業所有権 | Industrial property |
借家権 | House leasehold right |
特許実施権 | Right of using patent |
水利権 | Water right |
著作権 | Copyright |
投資その他の資産 | Investments and other assets |
投資有価証券 | Investment securities |
関係会社株式 | Stocks of subsidiaries and affiliates |
関係会社社債 | Bonds of subsidiaries and affiliates |
出資金 | Investments in capital |
関係会社出資金 | Investments in capital of subsidiaries and affiliates |
匿名組合出資金 | Investments in silent partnership |
長期貸付金 | Long-term loans receivable |
貸倒引当金 | Allowance for doubtful accounts |
関係会社長期貸付金 | Long-term loans receivable from subsidiaries and affiliates |
株主、役員又は従業員に対する長期貸付金 | Long-term loans receivable from shareholders, directors or employees |
親会社株式 | Stocks of parent company |
破産更生債権等 | Claims provable in bankruptcy, claims provable in rehabilitation and other |
長期前払費用 | Long-term prepaid expenses |
長期前払消費税等 | Long-term prepaid consumption taxes |
前払年金費用 | Prepaid pension cost |
繰延税金資産 | Deferred tax assets |
投資不動産 | Real estate for investment |
不動産信託受益権 | Beneficiary right of real estate in trust |
信託土地 | Land in trust |
信託建物 | Buildings in trust |
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 |
長期預け金 | Long-term deposits |
長期預金 | Long-term time deposits |
保険積立金 | Insurance funds |
会員権 | Membership |
ゴルフ会員権 | Golf club membership |
施設利用会員権 | Facility membership |
差入保証金 | Guarantee deposits |
敷金 | Lease deposits |
敷金及び保証金 | Lease and guarantee deposits |
入会保証金 | Deposits on admission |
信託受益権 | Trust beneficiary right |
長期未収入金 | Long-term accounts receivable-other |
建設協力金 | Construction assistance fund receivables |
投資損失引当金 | Allowance for investment loss |
繰延資産 | Deferred assets |
創立費 | Deferred organization expenses |
開業費 | Business commencement expenses |
株式交付費 | Stock issuance cost |
新株発行費 | Stock issuance cost |
社債発行費 | Bond issuance cost |
開発費 | Development expenses |
会計用語英語日本語対応表2~固定資産Noncurrent assets~
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