海外の経理、財務、会計、税務、監査等の業務領域で頻出の、必ず押さえておくべき会計用語・勘定科目の英語表現を完全網羅！
損益計算書・包括利益計算書・貸借対照表・株主資本等変動計算書・キャッシュフロー計算書・注記、それに経理実務で頻出の会計用語の英語表現を加えた、全500語を一挙掲載。
重要単語には解説コラムのリンク付き。親しみやすいコラム形式で、ざっくりと解説しているので、難解な会計用語も理解が進みます。もちろん、IFRS と日本基準の違いもバッチリ解説！IFRS対応バージョンでお届けしています！
海外で働く管理職の方、海外子会社を管轄する日本の経理の方だけでなく、まだ英語の財務諸表に慣れていない会計事務所や監査法人勤務の方にも、幅広い層の方に利用していただけるよう配慮して、一生懸命記載しました。
もくじ
【英語版】損益計算書の頻出勘定科目 124選
売上や収益から、原価や費用を差し引いて、企業の業績である利益（または損失）を計算するのが損益計算書。Profit and Loss Statement の略から、P/L と呼称されます。
| 日本語 | 英 語 | 関連記事 |
| 損益計算書 | Statement of income, Profit and loss statement | ▶解説 |
| 売上高 | Sales | ▶解説 |
| 営業収益 | Operating income | ▶解説 |
| 総売上高 | Gross sales | ▶解説 |
| 売上値引及び戻り高 | Sales allowance and returns | ▶解説 |
| 商品売上高 | Net sales of goods | |
| 製品売上高 | Net sales of finished goods | |
| 金融収益 | Financial revenue | |
| 売上原価 | Cost of sales | ▶解説 |
| 営業費用 | Operating expenses | ▶解説 |
| 商品期首たな卸高 | Beginning goods | |
| 総仕入高 | Total purchase of goods | ▶解説 |
| 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 | |
| 商品売上原価 | Cost of goods sold | ▶解説 |
| 販売費及び一般管理費 | Selling, general and administrative expenses | ▶解説 |
| 販売手数料 | Sales commission | ▶解説 |
| 荷造費 | Packing expenses | ▶解説 |
| 運送費 | Freight expenses | ▶解説 |
| 広告宣伝費 | Advertising expenses | ▶解説 |
| 見本費 | Sample expenses | |
| 保管費 | Warehousing expenses | ▶解説 |
| 納入試験費 | Delivery examination expenses | |
| 役員報酬 | Directors’ compensations | ▶解説 |
| 給料 | Salaries | |
| 賃金 | Wages | |
| 手当 | Allowance | |
| 賞与 | Bonuses | |
| 福利厚生費 | Welfare expenses | |
| 交際費 | Entertainment expenses | ▶解説 |
| 旅費交通費 | Traveling and transportation expenses | ▶解説 |
| 通信費 | Communication expenses | ▶解説 |
| 消耗品費 | Supplies expenses | |
| 租税公課 | Taxes and dues | ▶解説 |
| 減価償却費 | Depreciation | ▶解説 |
| 修繕費 | Repair expenses | |
| 保険料 | Insurance expenses | |
| 貸倒引当金繰入額 | Provision of allowance for doubtful accounts | ▶解説 |
| 貸倒損失 | Bad debts expenses | ▶解説 |
| 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 | ▶解説 |
| 役員賞与引当金繰入額 | Provision for directors’ bonuses | ▶解説 |
| 退職給付費用 | Retirement benefit expenses | |
| 研究開発費 | Research and development expenses | |
| 販売費 | Selling expenses | |
| 一般管理費 | General and administrative expenses | |
| 人件費 | Personnel expenses | ▶解説 |
| 従業員給料 | Employees’ salaries | |
| 退職金 | Retirement payments | |
| 法定福利費 | Legal welfare expenses | |
| のれん償却額 | Amortization of goodwill | |
| 株式交付費 | Share issuance cost | |
| 開業費償却 | Amortization of business commencement expenses | |
| 開発費償却 | Amortization of development expenses | |
| 地代家賃 | Rents | ▶解説 |
| 修繕維持費 | Repair and maintenance | |
| 寄付金 | Contribution | |
| 水道光熱費 | Utilities expenses | ▶解説 |
| 事務用品費 | Stationery expenses | ▶解説 |
| 会議費 | Conference expenses | |
| 諸経費 | Sundry expenses | |
| 雑費 | Miscellaneous expenses | ▶解説 |
| 売上総利益又は売上総損失（△） | Gross profit (loss) | ▶解説 |
| 営業外収益 | Non-operating income | ▶解説 |
| 受取利息 | Interest income | ▶解説 |
| 有価証券利息 | Interest on securities | |
| 受取配当金 | Dividend income | ▶解説 |
| 仕入割引 | Purchase discounts | |
| 負ののれん償却額 | Amortization of negative goodwill | |
| 持分法による投資利益 | Share of profit of entities accounted for using equity method | |
| 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 | |
| 有価証券評価益 | Gain on valuation of securities | |
| 受取地代家賃 | Land and house rent received | |
| 受取利息及び配当金 | Interest and dividend income | ▶解説 |
| 雑収入 | Miscellaneous income | |
| 営業外収益 | Non-operating income | |
| 営業外費用 | Non-operating expenses | ▶解説 |
| 支払利息 | Interest expenses | ▶解説 |
| 社債利息 | Interest on bonds | |
| 売上割引 | Sales discounts | ▶解説 |
| 有価証券売却損 | Loss on sales of securities | |
| 有価証券評価損 | Loss on valuation of securities | |
| 投資有価証券売却損 | Loss on sales of investment securities | |
| 持分法による投資損失 | Share of loss of entities accounted for using equity method | |
| 社債発行費償却 | Amortization of bond issuance cost | |
| 株式交付費 | Share issuance cost | |
| 株式交付費償却 | Amortization of share issuance cost | |
| 新株発行費償却 | Amortization of share issuance cost | |
| 社債発行費 | Bond issuance cost | |
| 為替差損 | Foreign exchange losses | |
| 手形売却損 | Loss on sales of notes payable | |
| 貸倒引当金繰入額 | Provision of allowance for doubtful accounts | |
| 貸倒損失 | Bad debts expenses | |
| 創立費償却 | Amortization of deferred organization expenses | |
| 開業費償却 | Amortization of business commencement expenses | |
| 開発費償却 | Amortization of development expenses | |
| 雑損失 | Miscellaneous loss | |
| 営業外費用 | Non-operating expenses | |
| 経常利益又は経常損失 | Ordinary income (loss) | ▶解説 |
| 特別利益 | Extraordinary income | ▶解説 |
| 抱合せ株式消滅差益 | Gain on extinguishment of tie-in shares | |
| 固定資産売却益 | Gain on sales of non-current assets | |
| 固定資産処分益 | Gain on disposal of non-current assets | |
| 投資有価証券売却益 | Gain on sales of investment securities | |
| 貸倒引当金戻入額 | Reversal of allowance for doubtful accounts | |
| 新株予約権戻入益 | Gain on reversal of subscription rights to shares | |
| 特別損失 | Extraordinary losses | ▶解説 |
| 抱合せ株式消滅差損 | Loss on extinguishment of tie-in shares | |
| 固定資産売却損 | Loss on sales of non-current assets | |
| 減損損失 | Impairment loss | ▶解説 |
| 災害による損失 | Loss on disaster | |
| 固定資産除却損 | Loss on retirement of non-current assets | |
| 固定資産処分損 | Loss on disposal of non-current assets | |
| 投資有価証券売却損 | Loss on sales of investment securities | |
| 早期割増退職金 | Early extra retirement payments | |
| 税引前当期純利益又は純損失（△） | Income (loss) before income taxes | ▶解説 |
| 法人税等 | Income taxes | ▶解説 |
| 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 | |
| 当期純利益又は当期純損失（△） | Profit (loss) | ▶解説 |
| 非継続事業から生ずる損益 | Income (loss) from Discontinued operation | ▶解説 |
【英語版】包括利益計算書の頻出勘定科目 12選
包括利益計算書は、企業の資本取引以外の純資産の増減内容を報告する計算書です。Statement of Comprehensive Income の略から、C/Iと呼称されます。
| 日本語 | 英 語 | 関連記事 |
| 包括利益計算書 | Statement of comprehensive income | ▶解説 |
| 当期純利益又は当期純損失 | Profit (loss) | |
| 少数株主損益調整前当期純利益又は純損失 | Income (loss) before minority interests | |
| その他有価証券評価差額金 | Valuation difference on available-for-sale securities | |
| 繰延ヘッジ損益 | Deferred gains or losses on hedges | |
| 為替換算調整勘定 | Foreign currency translation adjustment | |
| 退職給付に係る調整額 | Remeasurements of defined benefit plans, net of tax | |
| 持分法適用会社に対する持分相当額 | Share of other comprehensive income of entities accounted for using equity method | |
| その他の包括利益 | Other comprehensive income | |
| 包括利益 | Comprehensive income | |
| （内訳） | ||
| 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 | |
【英語版】貸借対照表の頻出勘定科目 124選
決算日時点で、会社が保有する資産と会社が負っている負債、そしてその差額である純資産を一覧表示した報告書です。Balance Sheet の略から、B/Sと呼称されます。
| 日本語 | 英 語 | 関連記事 |
| 貸借対照表 | Balance sheet | ▶解説 |
| 資産の部 | Assets | |
| 流動資産 | Current assets | ▶解説 |
| 現金及び預金 | Cash and deposits | ▶解説 |
| 受取手形 | Notes receivable – trade | ▶解説 |
| 売掛金 | Accounts receivable – trade | ▶解説 |
| 有価証券 | Securities | ▶解説 |
| たな卸資産 | Inventories | ▶解説 |
| 商品 | Merchandise | ▶解説 |
| 製品 | Finished goods | ▶解説 |
| 半製品 | Semi-finished goods | ▶解説 |
| 原材料 | Raw materials | ▶解説 |
| 仕掛品 | Work in process | ▶解説 |
| 貯蔵品 | Supplies | ▶解説 |
| 販売用不動産 | Real estate for sale | ▶解説 |
| 前渡金 | Advance payments – trade | |
| 前払費用 | Prepaid expenses | |
| 未収収益 | Accrued income | |
| 短期貸付金 | Short-term loans receivable | |
| 未収入金 | Accounts receivable – other | ▶解説 |
| 未収消費税等 | Consumption taxes receivable | |
| 未収還付法人税等 | Income taxes receivable | |
| 立替金 | Advances paid | |
| 貸倒引当金 | Allowance for doubtful accounts | ▶解説 |
| 固定資産 | Non-current assets | ▶解説 |
| 有形固定資産 | Property, plant and equipment | ▶解説 |
| 建物 | Buildings | |
| 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 | Leased assets | |
| 建設仮勘定 | Construction in progress | |
| 減価償却累計額 | Accumulated depreciation | |
| 減損損失累計額 | Accumulated impairment loss | |
| 無形固定資産 | Intangible assets | ▶解説 |
| 特許権 | Patent right | |
| 借地権 | Leasehold right | |
| 商標権 | Trademark right | |
| ソフトウエア | Software | |
| ソフトウエア仮勘定 | Software in progress | |
| のれん | Goodwill | ▶解説 |
| 電話加入権 | Telephone subscription 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 | ▶解説 |
| 関係会社株式 | Shares of subsidiaries and associates | |
| 出資金 | Investments in capital | |
| 関係会社出資金 | Investments in capital of subsidiaries and associates | |
| 長期貸付金 | Long-term loans receivable | |
| 関係会社長期貸付金 | Long-term loans receivable from subsidiaries and associates | |
| 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 | |
| 退職給付に係る資産 | Net defined benefit asset | |
| 繰延税金資産 | Deferred tax assets | |
| 投資不動産 | Real estate for investment | |
| 差入保証金 | Guarantee deposits | |
| 貸倒引当金 | Allowance for doubtful accounts | ▶解説 |
| 繰延資産 | Deferred assets | |
| 創立費 | Deferred organization expenses | |
| 開業費 | Business commencement expenses | |
| 株式交付費 | Share issuance cost | |
| 社債発行費 | Bond issuance cost | |
| 開発費 | Development expenses | ▶解説 |
| 負債の部 | Liabilities | |
| 流動負債 | Current liabilities | ▶解説 |
| 支払手形 | Notes payable – trade | |
| 買掛金 | Accounts payable – trade | ▶解説 |
| 未払費用 | Accrued expenses | |
| 前受金 | Advances received | |
| 前受収益 | Unearned revenue | |
| 製品保証引当金 | Provision for product warranties | |
| 賞与引当金 | Provision for bonuses | |
| 有給休暇引当金 | Accrued vacation payable, Allowance for annual paid leave | |
| 修繕引当金 | Provision for repairs | |
| 工事損失引当金 | Provision for loss on construction contracts | |
| 未払金 | Accounts payable – other | |
| 未払法人税等 | Income taxes payable | ▶解説 |
| 未払消費税等 | Accrued consumption taxes | |
| 預り金 | Deposits received | |
| 短期借入金 | Short-term loans payable | |
| 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 | |
| 固定負債 | Non-current liabilities | ▶解説 |
| 社債 | Bonds payable | |
| 新株予約権付社債 | Bonds with subscription rights to shares | |
| 長期借入金 | Long-term loans payable | |
| 関係会社長期借入金 | Long-term loans payable to subsidiaries and associates | |
| 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 | ▶解説 |
| 債務保証損失引当金 | Provision for loss on guarantees | |
| 特別修繕引当金 | Provision for special repairs | |
| 退職給付に係る負債 | Net defined benefit liability | |
| 負ののれん | Negative goodwill | |
| リース債務 | Lease obligations | |
| 資産除去債務 | Asset retirement obligations | |
| 受入保証金 | Guarantee deposits received | |
| 長期未払金 | Long-term accounts payable – other | |
| 純資産の部 | Net assets | |
| 株主資本 | Shareholders’ equity | |
| 資本金 | Capital stock | |
| 資本剰余金 | Capital surplus | |
| 資本準備金 | Legal capital surplus | |
| その他資本剰余金 | Other capital surplus | |
| 利益剰余金 | Retained earnings | |
| 利益準備金 | Legal retained earnings | |
| 任意積立金 | Voluntary retained earnings | |
| 別途積立金 | General reserve | |
| 繰越利益剰余金 | Retained earnings brought forward | |
| その他利益剰余金 | Other retained earnings | |
| 自己株式 | Treasury shares | |
| その他包括利益累計額 | Accumulated Other Comprehensive Income | |
| 評価・換算差額等 | Valuation and translation adjustments | |
| その他有価証券評価差額金 | Valuation difference on available-for-sale securities | |
| 繰延ヘッジ損益 | Deferred gains or losses on hedges | |
| 土地再評価差額金 | Revaluation reserve for land | |
| 為替換算調整勘定 | Foreign currency translation adjustment | |
| 退職給付に係る調整累計額 | Remeasurements of defined benefit plans | |
| 新株予約権 | Subscription rights to shares | |
| 非支配株主持分 | Non-controlling interests | |
| 純資産 | Net assets | |
| 負債純資産 | Liabilities and net assets |
【英語版】株主資本等変動計算書の頻出勘定科目 48選
株主資本等変動計算書は、貸借対照表の純資産の変動状況を表す財務諸表です。通常は、Statement of Changes in Net Assetsの略で、C/Nと呼称されますが、株主資本に着目した場合、Net Assets をShareholders’ Equityと呼び、株主資本等変動計算書も Statements of Shareholders’ Equity（略称はS/S）と訳されます。
| 日本語 | 英 語 | 関連記事 |
| 株主資本等変動計算書 | Statement of changes in equity | ▶解説 |
| 当期変動額 | Changes of items during period | |
| 新株の発行 | Issuance of new shares | |
| 新株の発行（新株予約権の行使） | Issuance of new shares – exercise of subscription rights to shares | |
| 剰余金（その他資本剰余金）の配当 | Dividends of surplus – other capital surplus | ▶解説 |
| 剰余金の配当 | Dividends of surplus | ▶解説 |
| 親会社株主に帰属する当期純利益又は当期純損失 | Profit (loss) attributable to owners of parent | |
| 当期純利益又は当期純損失 | Net income (loss) | |
| 自己株式の取得 | Purchase of treasury shares | |
| 自己株式の処分 | Disposal of treasury shares | |
| 自己株式処分差損の振替 | Transfer of loss on disposal of treasury shares | |
| 自己株式の消却 | Retirement of treasury shares | |
| 連結範囲の変動 | Change of scope of consolidation | |
| 持分法の適用範囲の変動 | Change of scope of equity method | |
| 合併による増加 | Increase by merger | |
| 会社分割による増加 | Increase by corporate division | |
| 株式交換による増加 | Increase by share exchanges | |
| 株式移転による増加 | Increase by share transfers | |
| 分割型の会社分割による減少 | Decrease by corporate division – split-off type | |
| 資本金から準備金への振替 | Transfer to legal capital surplus from capital stock | |
| 資本金から剰余金への振替 | Transfer to other capital surplus from capital stock | |
| 準備金から資本金への振替 | Transfer to capital stock from legal capital surplus | |
| 準備金から剰余金への振替 | Transfer to other capital surplus from legal capital surplus | |
| その他有価証券の売却による増減 | Sales of available-for-sale securities | |
| その他有価証券の減損処理による増減 | Impairment of available-for-sale securities | |
| 純資産の部に直接計上されたその他有価証券評価差額金の増減 | Inserted directly into net assets – valuation difference on available-for-sale securities | |
| 連結子会社の増資による持分の増減 | Capital increase of consolidated subsidiaries | |
| ヘッジ対象の損益認識による増減 | Realized gain or loss on hedged object | |
| ヘッジ会計の終了による増減 | Closing of hedging | |
| 純資産の部に直接計上された繰延ヘッジ損益の増減 | Inserted directly into net assets – deferred gains or losses on hedges | |
| 在外連結子会社等の株式の売却による増減 | Sales of shares of foreign consolidated subsidiaries | |
| 連結範囲の変動に伴う為替換算調整勘定の増減 | Change of scope of consolidation – foreign currency translation adjustment | |
| 純資産の部に直接計上された為替換算調整勘定の増減 | Inserted directly into net assets – foreign currency translation adjustment | |
| 新株予約権の発行 | Issuance of subscription rights to shares | |
| 新株予約権の取得 | Purchase of subscription rights to shares | |
| 新株予約権の行使 | Exercise of subscription rights to shares | |
| 新株予約権の失効 | Lapse of subscription rights to shares | |
| 自己新株予約権の消却 | Retirement of treasury subscription rights to shares | |
| 自己新株予約権の処分 | Disposal of treasury subscription rights to shares | |
| 連結子会社の増加による非支配株主持分の増減 | Increase of consolidated subsidiaries – non-controlling interests | |
| 連結子会社の増加による少数株主持分の増減 | Increase of consolidated subsidiaries – minority interests | |
| 連結子会社の減少による非支配株主持分の増減 | Decrease of consolidated subsidiaries – non-controlling interests | |
| 連結子会社の減少による少数株主持分の増減 | Decrease of consolidated subsidiaries – minority interests | |
| 連結子会社株式の取得による持分の増減 | Purchase of shares of consolidated subsidiaries | |
| 連結子会社株式の売却による持分の増減 | Sales of shares of consolidated subsidiaries | |
| 少数株主利益又は少数株主損失 | Minority interests in income (loss) | |
| 株主資本以外の項目の当期変動額（純額） | Net changes of items other than shareholders’ equity | |
| 当期変動額合計 | Total changes of items during period |
【英語版】キャッシュフロー計算書の頻出勘定科目 56選
キャッシュフロー計算書は、ある会計期間における資金（現金及び現金同等物）の増減、つまり収入と支出（キャッシュ・フローの状況）の状況を報告する計算書です。Statement of Cash Flows の略で、C/Fと呼称されます。
| 日本語 | 英 語 | 関連記事 |
| キャッシュフロー計算書 | Statement of Cash Flows | ▶解説 |
| 営業活動によるキャッシュ・フロー | Cash flows from operating activities | |
| 税引前当期純利益又は税引前当期純損失 | Income (loss) before income taxes | |
| 減価償却費 | Depreciation | |
| 減損損失 | Impairment loss | |
| のれん償却額 | Amortization of goodwill | |
| 貸倒引当金の増減額（△は減少） | Increase (decrease) in allowance for doubtful accounts | |
| 受取利息及び受取配当金 | Interest and dividend income | ▶解説 |
| 支払利息 | Interest expenses | ▶解説 |
| 為替差損益（△は益） | Foreign exchange losses (gains) | |
| 持分法による投資損益（△は益） | Share of (profit) loss of entities accounted for using equity method | |
| 有形固定資産売却損益（△は益） | Loss (gain) on sales of property, plant and equipment | |
| 売上債権の増減額（△は増加） | Decrease (increase) in notes and accounts receivable – trade | |
| たな卸資産の増減額（△は増加） | Decrease (increase) in inventories | |
| 仕入債務の増減額（△は減少） | Increase (decrease) in notes and accounts payable – trade | |
| 賞与引当金の増減額（△は減少） | Increase (decrease) in provision for bonuses | |
| 役員退職慰労引当金の増減額（△は減少） | Increase (decrease) in provision for directors’ retirement benefits | |
| 退職給付に係る負債の増減額（△は減少） | Increase (decrease) in net defined benefit liability | |
| 有価証券売却損益（△は益） | Loss (gain) on sales of securities | |
| 有価証券評価損益（△は益） | Loss (gain) on valuation of securities | |
| 固定資産売却損益（△は益） | Loss (gain) on sales of non-current assets | |
| 有形固定資産除却損 | Loss on retirement of property, plant and equipment | |
| 社債発行費償却 | Amortization of bond issuance cost | |
| 破産更生債権等の増減額（△は増加） | Decrease (increase) in claims provable in bankruptcy, claims provable in rehabilitation | |
| 利息及び配当金の受取額 | Interest and dividend income received | ▶解説 |
| 利息の支払額 | Interest expenses paid | ▶解説 |
| 法人税等の支払額 | Income taxes paid | |
| 営業活動によるキャッシュ・フロー | Net cash provided by (used in) operating activities | |
| 投資活動によるキャッシュ・フロー | Cash flows from investing activities | |
| 利息及び配当金の受取額 | Interest and dividend income received | ▶解説 |
| 有価証券の取得による支出 | Purchase of securities | |
| 有価証券の売却による収入 | Proceeds from sales of securities | |
| 有形固定資産の取得による支出 | Purchase of property, plant and equipment | |
| 有形固定資産の売却による収入 | Proceeds from sales of property, plant and equipment | |
| 投資有価証券の取得による支出 | Purchase of investment securities | |
| 投資有価証券の売却による収入 | Proceeds from sales of investment securities | |
| 貸付けによる支出 | Payments of loans receivable | |
| 貸付金の回収による収入 | Collection of loans receivable | |
| 定期預金の預入による支出 | Payments into time deposits | |
| 定期預金の払戻による収入 | Proceeds from withdrawal of time deposits | |
| 財務活動によるキャッシュ・フロー | Cash flows from financing activities | |
| 短期借入金の純増減額（△は減少） | Net increase (decrease) in short-term loans payable | |
| 借入金の返済による支出 | Repayments of loans payable | |
| 借入れによる収入 | Proceeds from loans payable | |
| 社債の発行による収入 | Proceeds from issuance of bonds | |
| 社債の償還による支出 | Redemption of bonds | |
| 株式の発行による収入 | Proceeds from issuance of common shares | |
| 自己株式の取得による支出 | Purchase of treasury shares | |
| 配当金の支払額 | Cash dividends paid | ▶解説 |
| 非支配株主への配当金の支払額 | Dividends paid to non-controlling interests | |
| 少数株主への配当金の支払額 | Cash dividends paid to minority shareholders | |
| リース債務の返済による支出 | Repayments of lease obligations | |
| 現金及び現金同等物に係る換算差額 | Effect of exchange rate change on cash and cash equivalents | |
| 現金及び現金同等物の増減額（△は減少） | Net increase (decrease) in cash and cash equivalents | |
| 非継続事業から生ずるキャッシュ・フロー | Cash flows of discontinued operation | ▶解説 |
| 現金及び現金同等物の残高 | Cash and cash equivalents | ▶解説 |
【英語版】財務諸表の注記の頻出会計用語 78選
財務諸表には、その補足説明として、会計方針、分析情報、勘定科目の内訳情報など、さまざまな注記がなされます。注記には、会計の専門用語が使われることが多く、英語の決算書を読む場合にはそれらの英単語を押さえておく必要があります。
| 日本語 | 英 語 | 関連記事 |
| 注記 | Notes | ▶解説 |
| 連結財務諸表 | Consolidated Financial Statements | |
| 連結の範囲 | Scope of Consolidation | ▶解説 |
| 関係会社 | Related companies, Grope Companies | |
| 子会社 | Subsidiary | |
| 関連会社 | Affiliate | |
| 親会社 | Parent company | |
| 連結子会社 | Consolidated subsidiaries | |
| 持分法 | Equity method | |
| 会計期間 | Accounting period | |
| 連結会計期間 | Consolidated accounting period | |
| 会計方針 | Accounting principle (Accounting policy） | |
| 重要な会計方針 | Significant Accounting principles (Accounting policies） | |
| 出荷基準 | Shipping Basis | ▶解説 |
| 引渡基準 | Delivery Basis | |
| 検収基準 | Inspection Basis | |
| 工事進行基準 | Percentage of completion method | |
| 工事完成基準 | completed contract method | |
| 有価証券 | Securities | ▶解説 |
| 売買目的有価証券 | Trading Security | |
| 満期保有目的債券 | Hold to maturity Security | |
| その他有価証券 | Available for sale Security (Other securities） | |
| 償却原価 | Amortized cost | |
| 時価（公正価値） | Fair value | |
| 市場価格 | Market value | |
| 未実現利益（未実現損失） | Unrealized gain (Unrealized loss） | |
| 割引現在価値 | Present value | |
| デリバティブ | Derivatives | |
| 定額法 | Straight-line method | ▶解説 |
| 定率法 | Accelerated method | |
| 200%定率法 | Double Declining Balance method | |
| 生産高比例法 | Unit-production mathod | |
| 取得原価 | Acquisition cost | |
| 付随費用 | Incidental cost | |
| 簿価（帳簿価額） | Book value | |
| 耐用年数 | Useful life | |
| 残存価額 | Residual value | |
| 個別法 | Specific identification method | ▶解説 |
| 先入先出法 | First-in First-out method（FIFO） | |
| 後入先出法 | Last-in First-out method（LIFO） | |
| 総平均法 | Gross average method | |
| 移動平均法 | Moving average method | |
| 加重平均法 | Weighted average method | |
| 最終仕入原価法 | Last purchase price method | |
| 売価還元法 | Retail method, Gross profit method, Gross margin method | |
| 実地棚卸 | Physical inventory, Actual inventory, Physical stock, Physical count, Stock takes, Stock taking | |
| 継続記録法 | Perpetual inventory method | |
| 棚卸台帳（記録） | Inventory book | |
| 実地棚卸高 | Physical inventory | |
| 帳簿在庫数 | Book inventory | |
| 棚卸差異調整 | Book-to-physical adjustment | |
| 棚卸差異 | Inventory variance | |
| 過剰在庫 | Excess inventory | |
| 陳腐化在庫 | Obsolete inventory, | |
| 在庫年齢表 | Stock aging list | |
| 滞留在庫 | Dead stock | |
| 低価法（日本） | Lower of cost or net selling value | |
| 低価法（IFRS） | Lower of cost or net realizable value | |
| 正味売却価額 | Net selling value | |
| 正味実現可能価額 | Net realizable value（NRV） | |
| 再調達原価 | Replacement cost | |
| 金融商品 | Financial Instruments | |
| 関連当事者との取引 | Business transactions with related parties | |
| セグメント情報 | Segment Information | |
| 報告セグメント | Reportable Segment | |
| 1株あたり純資産 | Net assets per share | |
| 1株あたり当期純利益 | Earnings per share | |
| 潜在株式調整後1株あたり当期純利益 | Fully diluted earnings per share | |
| 重要な後発事象 | Material Subsequent Events | |
| 該当事項はありません | There are no applicable matters to be reported | |
| 継続企業の前提 | Going concern | |
| 未適用の会計基準 | Accounting standards not yet applied | |
| 会計方針の変更 | Changes in Presentation Methods | |
| 表示方法の変更 | Changes in Accounting Principles | |
| 追加情報 | Additional Information | |
| 附属明細表 | Supplementary Data | |
| 連結付属明細表 | Supplementary Consolidated Data | |
| 監査報告書 | Independent Auditor’s Report |
経理担当者が押さえておくべき会計英語 58選
日常の経理実務において必要となる会計英語をセレクトしました。経理担当者だけでなく、会社の管理部門でも、経営管理の議論や報告書において、これらの専門用語が必要な場面は多いはずです。
| 日本語 | 英 語 | 関連記事 |
| （経理処理関係） | ▶解説 | |
| 会計システム | Accounting System | |
| 残高試算表 | Trial Balance（T/B） | |
| 総勘定元帳 | Genaral Ledger（G/L） | |
| 補助元帳 | Sub Ledger（S/L） | |
| 精算表 | Worksheet | |
| 会計記録、簿記 | Bookkeeping | |
| 会計仕訳 | Journal entries | |
| 借方 | Debit | ▶解説 |
| 貸方 | Credit | ▶解説 |
| （税金関係） | ▶解説 | |
| 法人税 | Corporate income tax | |
| 住民税 | Inhabitant tax | |
| 事業税 | Enterprise tax | |
| 事業所税 | Business office tax | |
| 固定資産税 | Property tax | |
| 固定資産取得税 | Real estate acquisition tax | |
| 印紙税 | Stamp duty | |
| 物品サービス税 | GST (Goods &Service Tax） | |
| 付加価値税 | VAT (Value Added Tax) | |
| 個人所得税 | Personal income tax | |
| 税務申告 | Tax return | |
| 税金還付 | Tax refund | |
| 控除 | Deduction | |
| 源泉所得税 | Withholding Tax, Tax Withheld | |
| （人事・給与関係） | ▶解説 | |
| 給料明細 | Payment Slip | |
| 基本給 | Base Salary | |
| 役職手当 | Position Allowance | |
| 家族手当 | Family Allowance | |
| 住宅手当 | Housing Allowance | |
| 残業手当 | Overtime Allowance | |
| 深夜勤務手当 | Midnight Shift Allowance | |
| 休日勤務手当 | Holiday Allowance | |
| 通勤手当 | Commutation Allowance | |
| 一時金 | Lump sum | |
| 健康保険料 | Health Insurance Premium | |
| 介護保険料 | Nursing care Insurance Premium | |
| 厚生年金保険料 | Welfare Pension Insurance Premium | |
| 雇用保険料 | Unemployment Insurance Premium | |
| 源泉所得税 | Withholding Income Tax | |
| 住民税 | Inhabitant Tax | |
| 財形貯蓄 | Employee’s savings | |
| 有給休暇 | Paid vacation, Paid annual leave | |
| 年次病気休暇 | Paid sick leave | |
| 生理休暇 | Menstrual Leave | |
| 代休 | Holiday in lieu | |
| 欠勤 | Leave Deduction | |
| （経費関係） | ▶解説 | |
| 小口現金 | Petty cash, Cash in hand | |
| 銀行口座 | Bank Account | |
| 立替経費 | Out-of-Pocket | |
| 立替経費申請 | Claim | |
| 経費精算 | Reimbursement | |
| 日当 | per diem | |
| 領収書 | Receipt | |
| 注文書 | Purchase Order (P/O） | |
| 契約書 | Contract, Agreement | |
| 船荷証券 | Bill of Landing(B/L) | |
| 荷渡指示書 | Delivery Order (D/O) | |
| 送り状、請求書 | Invoice | |
| 梱包明細書 | Packing List (P/L) | |