会計用語英語日本語対応表2~固定資産Noncurrent assets~

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

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