英文会計税務　用語集

石割税理士事務所は石割公認会計士税理士事務所が運営する英文財務諸表・英文決算書の作成サービスです。 国際会計事務所PricewaterhouseCoopers出身の公認会計士・税理士、米国公認会計士が英文財務諸表・英文決算書を作成支援します。

このページでは、英文財務諸表・英文決算書、国際税務、社会保険等に関する用語・勘定科目等の英語訳（和英）を解説しています。
本コンテンツは著作権法上認められた場合を除き、石割公認会計士税理士事務所の許可なく無断で複製・転用することはできません（無断転載・無断複写等の著作権侵害行為については法的措置を取る場合があります）。
→英文財務諸表サービスのご相談・お問合せ

英文財務諸表　用語集

あ行　か行 さ行　た行 な行

は行　ま行 や行　ら行 わ行

か行　IFRS・英文会計税務用語

●　買掛金
accounts payable-trade
●　会員権
membership
●　開業費
business commencement expenses
●　外形標準課税
size-based taxation
●　会計上の見積もり
accounting estimatets
●　会計方針
accounting policies
●　外国為替レート変動の影響
The Effects of Changes in Foreign Exchange Rates
●　外国税額控除
foreign tax credit
●　解釈指針
interpretation
●　解釈指針委員会
SIC : Standing Interpretations Comittee
●　会社設立
establishment of a company
●　開発費償却
amortization of development expenses
●　加算
to add to taxable income
●　貸倒引当金
allowance for doubtful accounts
●　貸倒引当金繰入超過額
excess allowance for doubtful accounts
●　貸倒引当金戻入額
reversal of allowance for doubtful accounts
●　貸倒損失
bad debt loss
●　カスタマー・ロイヤルティ・プログラム
Customer Loyalty Programmes
●　課税所得
taxable income
●　課税取引
taxable transactions
●　合併差益
merger gain
●　合併法人
the surviving company
●　可能性が高い
probable
●　株価算定
stock valuation
●　株券
share certificates
●　株式会社
kabushiki gaisha (joint-stock corporation)
●　株式交付費
stock issuance cost
●　株式交換
share exchange
●　株式交換契約
share exchange agreement
●　株式報酬
Share-based Payment
●　株主資本
shareholders' equity
●　株主名簿
register of shareholders
●　借入費用
Borrowing Costs
●　仮受消費税等
suspense receipt of consumption taxes
●　仮払金
suspense payments
●　仮払経理
tentative payment based on estimated amount
●　為替換算調整勘定
foreign currency translation adjustment
●　簡易課税制度
simplified tax system
●　関係会社売掛金
accounts receivable from subsidiaries and affiliates-trade
●　関係会社株式
stocks of subsidiaries and affiliates
●　関係会社短期借入金
short-term loans payable to subsidiaries and affiliates
●　関係会社長期借入金
long-term loans payable to subsidiaries and affiliates
●　関連会社
affiliated companies
●　関連会社に対する投資
Investments in Associates
●　関連当事者についての開示
Related Party Disclosures
●　機械及び装置
machinery and equipment
●　企業会計基準委員会
ASBJ（Accounting Standards Board of Japan）
●　企業結合
Business Combinations
●　基準諮問会議
The Standards Advisory Council
●　規則主義
rules-based
●　基礎控除
basis deduction
●　寄附金控除
contribution deduction
●　キャッシュ・フロー計算書
statement of cash flows
●　給与支払事務所等の開始等届出書
tax report for commencement of payroll
●　給与所得
employment income
●　給与所得控除
employment income deduction
●　教育訓練費の税額控除
tax credit for staff training expenses
●　共同支配企業
Jointly Controlled Entities
●　共同支配投資企業による非貨幣性資産の拠出
Non-Monetary Contributions by Venturers
●　銀行勘定調整表
bank reconciliation
●　均等割
equalization tax
●　勤労学生控除
working student deduciton
●　金融資産
financial assets
●　金融商品
financial instruments
●　金融商品に関する開示の改善
Improving Disclosures about Financial Instruments
●　金融負債
financial liabilities
●　偶発資産
contingent assets
●　偶発債務
contingent liabilities
●　組込デリバティブ
Embedded Derivatives
●　組込デリバティブの再査定
Reassessment of Embedded Derivatives
●　区（市町村）民税
ward (municipal) tax
●　区（市町村）民税
ward (municipal) inhabitant tax
●　繰延税金資産
deferred income tax assets
●　繰延税金資産
deferred income tax liabilities
●　繰延資産
deferred assets
●　繰延ヘッジ損益
deferred gains or losses on hedges
●　継続関与
continuing involvement
●　継続企業
going concern
●　契約にリースが含まれているか否かの判断
Determining whether an Arrangement contains a Lease
●　原価差異
cost variance
●　減価償却資産の償却方法の届出書
application for depreciation method of depreciable fixed assets
●　減価償却累計額
accumulated depreciation
●　現金及び現金同等物
cash and cash equivalents
●　現金主義
cash basis
●　現在価値
present value
●　現在原価
current cost / replacement cost
●　健康保険
health insurance
●　健康保険・厚生年金保険の新規適用届
report of the new application for health insurance / welfare pension insurance
●　健康保険・厚生年金保険の被保険者資格取得届
report of insured person for health insurance / welfare pension
●　現在の債務
present obligation
●　原材料
raw materials
●　源泉所得税の納期の特例の承認に関する申請書
application for payment of withholding income tax on a semiannual
●　源泉所得税の納付書
payment slip for withholding income tax
●　源泉徴収義務
obligation to withholding income tax
●　源泉徴収義務者
an employer who is obliged to withholding income tax
●　源泉徴収対象
to be subject to withholding income tax
●　原則主義
principles-based
●　減損
impairment
●　現物出資
contribution in kind
●　交際費損金不算入額
entertainment expenses, not deductible (excess entertainment expenses)
●　工事契約
Construction Contracts
●　公証人
notary public
●　厚生年金保険料
welfare insurance premium
●　構築物
structures
●　公的年金控除額
deduction for goverment pensions
●　合同会社
limited liability company / Godo-Kaisha
●　後発事象
Events After the Reporting Period
●　鉱物資源の探査及び評価
Exploration for and Evaluation of Mineral Resources
●　顧客からの資産の移転
Transfers of Assets from Customers
●　国外源泉所得
foreign source income
●　国際会計基準委員会（IASC）財団
The International Accounting Standards Committee Foundation
●　国際会計基準審議会
IASB : International Accounting Standards Board
●　国際財務報告解釈指針委員会
IFRIC : International Financial Reporting Standards
●　国際財務報告基準
IFRSs : International Financial Reporting Interpretations Comittee
●　国際財務報告基準の初度適用
First-time Adoption of International Financial Reporting Standards
●　国内源泉所得
domestic source income
●　固定資産除却損
loss on retirement of noncurrent assets
●　固定資産税
fixed assets tax
●　固定資産廃棄損
loss on abandonment of noncurrent assets
●　固定資産売却損
loss on sales and retirement of noncurrent assets
●　固定負債
noncurrent liabilities
●　個別法
specific identification method
●　雇用保険料
employee insurance premium
●　コンバージェンス
convergence