会計用語英語日本語対応表5~営業損益Operating income~

Japanese English
損益計算書 Statements of income
売上高 Net sales
営業収益 Operating revenue
総売上高 Gross sales
売上値引及び戻り高 Sales allowance and returns
商品売上高 Net sales of goods
製品売上高 Net sales of finished goods
役務収益 Service revenue
割賦販売売上高 Installment sales
開発事業売上高 Sales on development business
不動産事業売上高 Sales on real estate business
賃貸事業収益 Lease business revenue
賃貸収入 Rent income
不動産賃貸収入 Rent income of real estate
手数料収入 Commission income
ロイヤリティー収入 Royalty income
コンサルティング収入 Consulting income
関係会社受取配当金 Dividends from subsidiaries and affiliates
受取配当金 Dividends income
関係会社貸付金利息 Interest on loans to subsidiaries and affiliates
経営管理料 Management fee income
経営指導料 Consulting fee income
完成工事高 Net sales of completed construction contracts
ソフトウエア開発売上高 Sales of software development
情報サービス売上高 Sales of information service
保守売上高 Sales of maintenance service
倉庫保管料 Warehousing fee income
倉庫荷役料 Stevedoring income
金融収益 Financial revenue
リース収益 Lease revenue
売上原価 Cost of sales
営業費用 Operating expenses
営業原価 Operating cost
商品売上原価 Cost of goods sold
商品期首たな卸高 Beginning goods
総仕入高 Total purchase of goods
仕入値引及び戻し高 Purchase allowance and returns
当期商品仕入高 Cost of purchased goods
商品期末たな卸高 Ending goods
商品評価損 Valuation loss on goods
製品売上原価 Cost of finished goods sold
製品期首たな卸高 Beginning finished goods
当期製品製造原価 Cost of products manufactured
当期製品仕入高 Purchase of finished goods
製品期末たな卸高 Ending finished goods
製品評価損 Valuation loss on finished goods
原材料評価損 Valuation loss on raw materials
他勘定振替高 Transfer to other account
他勘定受入高 Transfer from other account
合併による商品受入高 Transfer of goods by merger
サービス売上原価 Cost of service sales
不動産売上原価 Cost of sales-real estate
開発事業売上原価 Cost of sales on development business
不動産事業売上原価 Cost of sales on real estate business
賃貸事業売上原価 Cost of sales on lease business
分譲事業売上原価 Cost of sales on selling business
完成工事原価 Cost of sales of completed construction contracts
ソフトウエア開発売上原価 Cost of sales of software development
情報サービス売上原価 Cost of sales of information service
保守売上原価 Cost of sales of maintenance service
ソフトウエア償却費 Amortization of software
金融費用 Financial expenses
売上総利益 Gross profit
割賦販売未実現利益繰入額 Provision of unrealized income on installment sales
割賦販売未実現利益戻入額 Reversal of unrealized income on installment sales
返品調整引当金繰入額 Provision for sales returns
返品調整引当金戻入額 Reversal of provision for sales returns
商品売上総利益 Gross profit-merchandise
製品売上総利益 Gross profit-finished goods
不動産売上総利益 Gross profit-real estate sales
不動産事業総利益 Gross profit-real estate business
開発事業総利益 Gross profit-developing business
営業総利益 Operating gross profit
販売費及び一般管理費 Selling, general and administrative expenses
販売手数料 Sales commission
荷造費 Packing expenses
運搬費 Haulage expenses
広告宣伝費 Advertising expenses
見本費 Sample expenses
保管費 Warehousing expenses
役員報酬 Directors’ compensations
給料 Salaries
賃金 Wages
手当 Allowance
賞与 Bonuses
福利厚生費 Welfare expenses
交際費 Entertainment expenses
旅費 Traveling expenses
交通費 Transportation expenses
通信費 Communication expenses
消耗品費 Supplies expenses
租税公課 Taxes and dues
減価償却費 Depreciation
修繕費 Repair expenses
保険料 Insurance expenses
不動産賃借料 Rent expenses on real estates
貸倒引当金繰入額 Provision of allowance for doubtful accounts
貸倒損失 Bad debts expenses
賞与引当金繰入額 Provision for bonuses
役員退職慰労引当金繰入額 Provision for directors’ retirement benefits
役員賞与引当金繰入額 Provision for directors’ bonuses
退職給付費用 Retirement benefit expenses
研究開発費 Research and development expenses
人件費 Personal expenses
従業員給料 Employees’ salaries
従業員賞与 Employees’ bonuses
退職金 Retirement payments
役員退職慰労金 Directors’ retirement benefits
雑給 Other salaries
法定福利費 Legal welfare expenses
株式報酬費用 Share-based compensation expenses
のれん償却額 Amortization of goodwill
株式交付費 Stock issuance cost
開業費償却 Amortization of business commencement expenses
開発費償却 Amortization of development expenses
支払報酬 Compensations
顧問料 Consulting expenses
教育研修費 Education and training expenses
研修費 Training expenses
採用費 Recruiting expenses
募集費 Offering expenses
外注費 Subcontract expenses
事務委託費 Operations consignment expenses
業務委託費 Business consignment expenses
支払手数料 Commission fee
賃借料 Rent expenses
施設使用料 Facility expenses
地代家賃 Rents
借地借家料 Leasehold and office rents
販売促進費 Promotion expenses
製品保証引当金繰入額 Provision for product warranties
完成工事補償引当金繰入額 Provision for warranties for completed construction
特別修繕引当金繰入額 Provision for special repairs
ポイント引当金繰入額 Provision for point card certificates
利息返還損失引当金繰入額 Provision for loss on interest repayment
運賃 Freightage expenses
荷造運搬費 Packing and transportation expenses
販売運賃 Sales fare
試験研究費 Experiment and research expenses
開発研究費 Development and research expenses
研究費 Research expenses
修繕維持費 Repair and maintenance
寄付金 Contribution
特許権使用料 License fee
長期前払費用償却 Amortization of long-term prepaid expenses
水道光熱費 Utilities expenses
衛生費 Medical expenses
事業所税 Office taxes
事業税 Enterprise tax
事務用消耗品費 Office supplies expenses
車両費 Vehicle expenses
会議費 Conference expenses
諸会費 Membership fee
旅費及び交通費 Traveling and transportation expenses
雑費 Miscellaneous expenses
営業利益 Operating income

コメントを残す

メールアドレスが公開されることはありません。 * が付いている欄は必須項目です