日商簿記2級（日本商工会議所簿記検定試験）の用語集
A
- Absorption Costing全部原価計算
- Account勘定
- Account Classification Method費目別精査法
- Account Payable買掛金
- Account Receivable売掛金
- Account Receivable - Credit Card Saleクレジット売掛金
- Accrued Bonuses未払賞与
- Accrued Expense未払費用
- Accrued Interest Income未収利息
- Accrued Interest on Bonds端数利息
- Accrued Property Tax未払固定資産税
- Accrued Revenue未収収益
- Accumulated Depreciation of Building建物減価償却累計額
- Accumulated Depreciation of Equipment備品減価償却累計額
- Accumulated Depreciation of Vehicle車両運搬具減価償却累計額
- Accumulation of Departmental Cost部門費の集計
- Actual Costing and Predetermined Costing実際原価計算と予定原価計算
- Additional Income Tax追徴法人税等
- Adjusting Entry決算整理
- Advance Paid立替金
- Advance Received前受金
- Advance to Supplier前払金
- Advertising Expense広告宣伝費
- Affiliated Company Stock関連会社株式
- Allocation Method for Forward Exchange Contracts振当処理
- Allowance for Doubtful Account貸倒引当金
- Amortization of Goodwillのれん償却
- Amortization of Patent Right特許権償却
- Amortization of Softwareソフトウェア償却
- Amortized Cost Method償却原価法
- Available-for-Sale Securitiesその他有価証券
B
C
- Calculation of Ending Inventory期末棚卸高の計算
- Calculation of Wages and Salaries Paid支払賃金、給料の計算
- Calculation of Working Hours and Work Volume作業時間および作業量の計算
- Capital Consolidation資本連結
- Capital Stock資本金
- Capital Surplus資本剰余金
- Cash現金
- Cash Over and Short現金過不足
- Characteristics of Industrial Bookkeeping工業簿記の特色
- Characteristics of Industrial Management工業経営の特質
- Chart of Accounts勘定体系
- Checking Account当座預金
- Classification and Recording of Operating Expense営業費の分類と記帳
- Closing Procedures決算手続
- Commercial-style Industrial Bookkeeping商的工業簿記
- Commission Expense支払手数料
- Commission Income受取手数料
- Communication Expense通信費
- Complete Industrial Bookkeeping完全工業簿記
- Consolidated Financial Statements連結財務諸表
- Construction in Progress建設仮勘定
- Consumption Tax Collected仮受消費税
- Consumption Tax Payable未払消費税
- Consumption Tax Refund Receivable未収還付消費税(等)
- Contra Account for Guarantee Obligation保証債務見返
- Contract Asset契約資産
- Contract Liability契約負債
- Contribution Margin貢献利益
- Corporate Tax法人税
- Corporate Tax Payable未払法人税等
- Cost原価
- Cost Accounting原価計算
- Cost Accounting Period原価計算期間
- Cost Accounting Standards原価計算基準
- Cost Accounting System原価計算制度
- Cost as Defined in the Cost Accounting Standards原価計算基準の原価
- Cost of Goods Sold売上原価
- Cost Unit原価計算単位
- Cost Variance原価差異
- Cost-Volume-Profit AnalysisCVP分析
- Credit貸方
D
- Debit借方
- Deductible Temporary Difference将来減算一時差異
- Deferred Tax Asset繰延税金資産
- Deferred Tax Liability繰延税金負債
- Departmental Cost Accounting部門別計算
- Departmental Direct Cost and Departmental Common Cost部門個別費と部門共通費
- Deposit for Subscription to Share株式申込証拠金
- Deposit Received預り金
- Deposit Received from Officer役員預り金
- Depreciation Expense減価償却費
- Development Expense開発費
- Direct Allocation Method直接配賦法
- Direct Cost直接費
- Direct Costing直接原価計算
- Direct Labor Cost Variance直接労務費差異
- Direct Material Cost Variance直接材料費差異
- Dishonored Note不渡手形
- Dividend Equalization Reserve配当平均積立金
- Dividend Income受取配当金
- Dividend Payable未払配当金
E
F
G
- Gain on Bad Debt Recovered償却債権取立益
- Gain on Bargain Purchase負ののれん発生益
- Gain on Donation of Fixed Asset固定資産受贈益
- Gain on Receipt of Construction Contribution工事負担金受贈益
- Gain on Receipt of Government Subsidy国庫補助金受贈益
- Gain on Sale of Fixed Asset固定資産売却益
- Gain on Sale of Investment Securities投資有価証券売却益
- Gain on Sale of Securities有価証券売却益
- Gain on Valuation of Securities有価証券評価益
- General Reserve別途積立金
- Gift Certificate Received受取商品券
- Goodwillのれん
- Guarantee Deposit Paid差入保証金
- Guarantee Deposit Received預り保証金
- Guarantee Obligation保証債務
H
I
- Income Summary損益
- Income Tax Adjustment法人税等調整額
- Income Tax Receivable未収還付法人税等
- Indirect Cost間接費
- Inhabitant Tax住民税
- Insurance Expense保険料
- Insurance Gain保険差益
- Interest Expense支払利息
- Interest Income受取利息
- Interest on Securities有価証券利息
- Interest-Exclusive Method利子抜き法
- Interest-Inclusive Method利子込み法
- Inventory Shrinkage Loss棚卸減耗損
J
L
- Labor Cost労務費
- Land土地
- Land Rent Expense支払地代
- Land Rent Income受取地代
- Lease Assetリース資産
- Lease Obligationリース債務
- Lease Payment Expense支払リース料
- Lease Transactionリース取引
- Leasehold Right借地権
- Legal Capital Surplus資本準備金
- Loan Payable借入金
- Loan Payable on Bill手形借入金
- Loan Receivable貸付金
- Loan Receivable on Bill手形貸付金
- Long-term Account Payable長期未払金
- Long-term Loan Payable長期借入金
- Long-term Loan Receivable長期貸付金
- Long-term Prepaid Expense長期前払費用
- Loss on Reduction of Fixed Asset固定資産圧縮損
- Loss on Retirement of Fixed Asset固定資産除却損
- Loss on Sale of Electronically Recorded Monetary Claim電子記録債権売却損
- Loss on Sale of Fixed Asset固定資産売却損
- Loss on Sale of Investment Securities投資有価証券売却損
- Loss on Sale of Note手形売却損
- Loss on Sale of Receivable債権売却損
- Loss on Sale of Securities有価証券売却損
- Loss on Valuation of Merchandise商品評価損
- Loss on Valuation of Securities有価証券評価損
M
- Machinery and Equipment機械装置
- Maintenance Expense保守費
- Manufacturing Cost製造原価
- Manufacturing Cost Accounting製造原価計算
- Manufacturing Overhead製造間接費
- Material Cost材料費
- Meaning and Purpose of Cost Accounting原価計算の意義と目的
- Meaning and Purpose of Sequential Process Costing工程別総合原価計算の意義と目的
- Meaning of Selling and Administrative Expense営業費の意義
- Membership Due諸会費
- Merchandise商品
- Merchandise Inventory Brought Forward繰越商品
- Miscellaneous Expense雑費
- Miscellaneous Income雑益
- Miscellaneous Loss雑損
N
- Neglect Method for Spoilage度外視法
- Net Defined Benefit Asset退職給付に係る資産
- Net Defined Benefit Liability退職給付に係る負債
- Net Income当期純利益
- Net Income Attributable to Non-controlling Interest非支配株主に帰属する当期純利益
- Net Loss Attributable to Non-controlling Interest非支配株主に帰属する当期純損失
- Non-controlling Interest非支配株主持分
- Non-cost Items非原価項目
- Non-operating Electronically Recorded Monetary Claim営業外電子記録債権
- Non-operating Electronically Recorded Obligation営業外電子記録債務
- Non-operating Note Payable営業外支払手形
- Non-operating Note Receivable営業外受取手形
- Normal Shrinkage正常減損
- Normal Spoilage正常仕損
- Note Payable支払手形
- Note Receivable受取手形
O
P
- Partial Planパーシャル・プラン
- Patent Right特許権
- Petty Cash小口現金
- Posting転記
- Predetermined Overhead Allocation予定配賦
- Predetermined Overhead Rate予定配賦率
- Prepaid Consumption Tax仮払消費税
- Prepaid Corporate Tax仮払法人税等
- Prepaid Insurance Expense前払保険料
- Prepaid Pension Cost前払年金費用
- Process Costing総合原価計算
- Product Cost and Period Cost製品原価と期間原価
- Production Department製造部門
- Production Order and Cost Sheet製造指図書と原価計算表
- Profit and Loss Statement損益計算書
- Provision for Bonuses賞与引当金
- Provision for Doubtful Account貸倒引当金繰入
- Provision for Product Warranties商品保証引当金
- Provision for Repairs修繕引当金
- Provision for Retirement Benefit退職給付引当金
- Provision of Reserve for Bonuses賞与引当金繰入
- Provision of Reserve for Product Warranties商品保証引当金繰入
- Provision of Reserve for Repairs修繕引当金繰入
- Purchase仕入
- Purchase Rebate仕入割戻
R
- Receipt and Recording of Finished Goods製品の受入れと記帳
- Reciprocal Allocation Method相互配賦法
- Reduction Entry圧縮記帳
- Refund Liability返金負債
- Refund of Income Tax還付法人税等
- Rent Expense支払家賃
- Rent Income受取家賃
- Repair Expense修繕費
- Research and Development Expense研究開発費
- Reserve for New Construction新築積立金
- Reserve for Repair修繕積立金
- Responsibility Center責任センター
- Retained Earnings利益剰余金
- Retained Earnings Carried Forward繰越利益剰余金
- Retirement Benefit Expense退職給付費用
- Reversal of Allowance for Doubtful Account貸倒引当金戻入
- Reversal of Provision for Product Warranties商品保証引当金戻入
- Reversal of Provision for Repair修繕引当金戻入
S
- Salary給料
- Sale売上
- Sale Rebate売上割戻
- Selling and Administrative Expense Accounting営業費計算
- Separation of Factory Accounting工場会計の独立
- Service Cost役務原価
- Service Department補助部門
- Service Revenue役務収益
- Shipping Expense発送費
- Short-term Loan Payable短期借入金
- Short-term Loan Receivable短期貸付金
- Single Planシングル・プラン
- Social Insurance Premium Deposit Payable社会保険料預り金
- Softwareソフトウェア
- Software in Progressソフトウェア仮勘定
- Special Deposit別段預金
- Standard Cost標準原価
- Standard Costing標準原価計算
- Statement of Changes in Equity株主資本等変動計算書
- Statutory Effective Tax Rate法定実効税率
- Statutory Welfare Expense法定福利費
- Stock Issuance Expense株式交付費
- Storage Expense保管費
- Structure構築物
- Subsidiary Stock子会社株式
- Supplies Expense消耗品費
- Supplies Inventory貯蔵品
- Suspense Account for Unsettled Item未決算
- Suspense Payment仮払金
- Suspense Receipt仮受金
T
- Tax and Public Charge租税公課
- Tax Effect Accounting税効果会計
- Taxable Income課税所得
- Taxable Temporary Difference将来加算一時差異
- Temporary Difference一時差異
- Time Deposit定期預金
- Tool and Furniture工具器具
- Total Cost Accounting総原価計算
- Trademark Right商標権
- Trading Securities売買目的有価証券
- Travel and Transportation Expense旅費交通費
- Treatment of Scrap作業屑の処理
- Trial Balance試算表
- Types of Process Costing総合原価計算の種類
U
V
- Valuation Difference on Available-for-Sale Securitiesその他有価証券評価差額金
- Valuation Gain or Loss on Securities有価証券評価損益
- Variable Consideration変動対価
- Vehicle車両運搬具
- Volume Variance操業度差異
- Voluntary Reserve任意積立金
- Vouchers and Books for Manufacturing Overhead製造間接費関係の証ひょうおよび帳簿
- Vouchers and Books for Materials材料関係の証ひょうおよび帳簿
- Vouchers and Books for Overhead Expense経費関係の証ひょうおよび帳簿
- Vouchers and Books for Wages賃金関係の証ひょうおよび帳簿
W
あ
- 預り金Deposit Received
- 預り保証金Guarantee Deposit Received
- 圧縮記帳Reduction Entry
- 一時差異Temporary Difference
- 受取商品券Gift Certificate Received
- 受取地代Land Rent Income
- 受取手形Note Receivable
- 受取手数料Commission Income
- 受取配当金Dividend Income
- 受取家賃Rent Income
- 受取利息Interest Income
- 売上Sale
- 売上原価Cost of Goods Sold
- 売上割戻Sale Rebate
- 売掛金Account Receivable
- 営業外受取手形Non-operating Note Receivable
- 営業外支払手形Non-operating Note Payable
- 営業外電子記録債権Non-operating Electronically Recorded Monetary Claim
- 営業外電子記録債務Non-operating Electronically Recorded Obligation
- 営業収益Operating Revenue
- 営業費計算Selling and Administrative Expense Accounting
- 営業費の意義Meaning of Selling and Administrative Expense
- 営業費の分類と記帳Classification and Recording of Operating Expense
- 営業費用Operating Expense
- 役務原価Service Cost
- 役務収益Service Revenue
- オペレーティング・リース取引Operating Lease Transaction
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- 買掛金Account Payable
- 外貨建取引Foreign Currency Transaction
- 開業費Business Commencement Expense
- 開発費Development Expense
- 火災損失Fire Loss
- 貸方Credit
- 貸倒損失Bad Debt Expense
- 貸倒引当金Allowance for Doubtful Account
- 貸倒引当金繰入Provision for Doubtful Account
- 貸倒引当金戻入Reversal of Allowance for Doubtful Account
- 貸付金Loan Receivable
- 課税所得Taxable Income
- 株式交付費Stock Issuance Expense
- 株式申込証拠金Deposit for Subscription to Share
- 株主資本等変動計算書Statement of Changes in Equity
- 借入金Loan Payable
- 仮受金Suspense Receipt
- 仮受消費税Consumption Tax Collected
- 借方Debit
- 仮払金Suspense Payment
- 仮払消費税Prepaid Consumption Tax
- 仮払法人税等Prepaid Corporate Tax
- 為替差損益Foreign Exchange Gain or Loss
- 為替予約Forward Exchange Contract
- 勘定Account
- 勘定体系Chart of Accounts
- 完成品換算量Equivalent Units of Production
- 間接費Indirect Cost
- 完全工業簿記Complete Industrial Bookkeeping
- 還付法人税等Refund of Income Tax
- 関連会社株式Affiliated Company Stock
- 機械装置Machinery and Equipment
- 期末棚卸高の計算Calculation of Ending Inventory
- 給料Salary
- 銀行勘定調整表Bank Reconciliation Statement
- 繰越商品Merchandise Inventory Brought Forward
- 繰越利益剰余金Retained Earnings Carried Forward
- 繰延税金資産Deferred Tax Asset
- 繰延税金負債Deferred Tax Liability
- クレジット売掛金Account Receivable - Credit Card Sale
- 経費Overhead Expense
- 経費関係の証ひょうおよび帳簿Vouchers and Books for Overhead Expense
- 契約資産Contract Asset
- 契約負債Contract Liability
- 決算Financial Closing
- 決算整理Adjusting Entry
- 決算手続Closing Procedures
- 月末仕掛品Ending Work in Process
- 原価Cost
- 原価計算Cost Accounting
- 原価計算期間Cost Accounting Period
- 原価計算基準Cost Accounting Standards
- 原価計算基準の原価Cost as Defined in the Cost Accounting Standards
- 原価計算制度Cost Accounting System
- 原価計算単位Cost Unit
- 原価計算の意義と目的Meaning and Purpose of Cost Accounting
- 原価差異Cost Variance
- 減価償却費Depreciation Expense
- 研究開発費Research and Development Expense
- 現金Cash
- 現金過不足Cash Over and Short
- 建設仮勘定Construction in Progress
- 工業経営の特質Characteristics of Industrial Management
- 工業簿記の特色Characteristics of Industrial Bookkeeping
- 工具器具Tool and Furniture
- 貢献利益Contribution Margin
- 広告宣伝費Advertising Expense
- 工事負担金受贈益Gain on Receipt of Construction Contribution
- 工場会計の独立Separation of Factory Accounting
- 構築物Structure
- 工程別総合原価計算の意義と目的Meaning and Purpose of Sequential Process Costing
- 子会社株式Subsidiary Stock
- 小口現金Petty Cash
- 国庫補助金受贈益Gain on Receipt of Government Subsidy
- 固定資産圧縮損Loss on Reduction of Fixed Asset
- 固定資産受贈益Gain on Donation of Fixed Asset
- 固定資産除却損Loss on Retirement of Fixed Asset
- 固定資産売却益Gain on Sale of Fixed Asset
- 固定資産売却損Loss on Sale of Fixed Asset
- 固定費調整Fixed Cost Adjustment
- 固定予算と変動予算Fixed Budget and Flexible Budget
- 個別原価計算Job Order Costing
さ
- 債権売却損Loss on Sale of Receivable
- 財務諸表Financial Statements
- 材料関係の証ひょうおよび帳簿Vouchers and Books for Materials
- 材料費Material Cost
- 先入先出法First-In, First-Out Method
- 作業屑の処理Treatment of Scrap
- 作業時間および作業量の計算Calculation of Working Hours and Work Volume
- 差入保証金Guarantee Deposit Paid
- 雑益Miscellaneous Income
- 雑損Miscellaneous Loss
- 雑費Miscellaneous Expense
- 仕入Purchase
- 仕入割戻Purchase Rebate
- 仕掛品Work in Process
- 事業税Enterprise Tax
- 試算表Trial Balance
- 実際原価計算と予定原価計算Actual Costing and Predetermined Costing
- 支店Branch
- 支店勘定Branch Account
- 支払地代Land Rent Expense
- 支払賃金、給料の計算Calculation of Wages and Salaries Paid
- 支払手形Note Payable
- 支払手数料Commission Expense
- 支払家賃Rent Expense
- 支払リース料Lease Payment Expense
- 支払利息Interest Expense
- 資本金Capital Stock
- 資本準備金Legal Capital Surplus
- 資本剰余金Capital Surplus
- 資本連結Capital Consolidation
- 社会保険料預り金Social Insurance Premium Deposit Payable
- 借地権Leasehold Right
- 車両運搬具Vehicle
- 車両運搬具減価償却累計額Accumulated Depreciation of Vehicle
- 修繕積立金Reserve for Repair
- 修繕費Repair Expense
- 修繕引当金Provision for Repairs
- 修繕引当金繰入Provision of Reserve for Repairs
- 修繕引当金戻入Reversal of Provision for Repair
- 住民税Inhabitant Tax
- 償却原価法Amortized Cost Method
- 償却債権取立益Gain on Bad Debt Recovered
- 商的工業簿記Commercial-style Industrial Bookkeeping
- 商標権Trademark Right
- 商品Merchandise
- 商品評価損Loss on Valuation of Merchandise
- 商品保証引当金Provision for Product Warranties
- 商品保証引当金繰入Provision of Reserve for Product Warranties
- 商品保証引当金戻入Reversal of Provision for Product Warranties
- 消耗品費Supplies Expense
- 賞与Bonuses
- 賞与引当金Provision for Bonuses
- 賞与引当金繰入Provision of Reserve for Bonuses
- 将来加算一時差異Taxable Temporary Difference
- 将来減算一時差異Deductible Temporary Difference
- 諸会費Membership Due
- 所得税預り金Withholding Income Tax Payable
- 仕訳Journal Entry
- シングル・プランSingle Plan
- 新築積立金Reserve for New Construction
- 水道光熱費Utility Expense
- 税効果会計Tax Effect Accounting
- 正常減損Normal Shrinkage
- 正常仕損Normal Spoilage
- 製造間接費Manufacturing Overhead
- 製造間接費関係の証ひょうおよび帳簿Vouchers and Books for Manufacturing Overhead
- 製造原価Manufacturing Cost
- 製造原価計算Manufacturing Cost Accounting
- 製造指図書と原価計算表Production Order and Cost Sheet
- 製造部門Production Department
- 製品原価と期間原価Product Cost and Period Cost
- 製品の受入れと記帳Receipt and Recording of Finished Goods
- 責任センターResponsibility Center
- 全部原価計算Absorption Costing
- 操業度差異Volume Variance
- 総原価計算Total Cost Accounting
- 総合原価計算Process Costing
- 総合原価計算の種類Types of Process Costing
- 相互配賦法Reciprocal Allocation Method
- 創立費Organization Expense
- 租税公課Tax and Public Charge
- その他資本剰余金Other Capital Surplus
- その他有価証券Available-for-Sale Securities
- その他有価証券評価差額金Valuation Difference on Available-for-Sale Securities
- ソフトウェアSoftware
- ソフトウェア仮勘定Software in Progress
- ソフトウェア償却Amortization of Software
- 損益Income Summary
- 損益計算書Profit and Loss Statement
- 損益分岐点Break-even Point
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- 貸借対照表Balance Sheet
- 退職給付に係る資産Net Defined Benefit Asset
- 退職給付に係る負債Net Defined Benefit Liability
- 退職給付引当金Provision for Retirement Benefit
- 退職給付費用Retirement Benefit Expense
- 立替金Advance Paid
- 建物Building
- 建物減価償却累計額Accumulated Depreciation of Building
- 棚卸減耗損Inventory Shrinkage Loss
- 短期貸付金Short-term Loan Receivable
- 短期借入金Short-term Loan Payable
- 長期貸付金Long-term Loan Receivable
- 長期借入金Long-term Loan Payable
- 長期前払費用Long-term Prepaid Expense
- 長期未払金Long-term Account Payable
- 帳簿組織Bookkeeping System
- 直接原価計算Direct Costing
- 直接材料費差異Direct Material Cost Variance
- 直接配賦法Direct Allocation Method
- 直接費Direct Cost
- 直接労務費差異Direct Labor Cost Variance
- 貯蔵品Supplies Inventory
- 賃金関係の証ひょうおよび帳簿Vouchers and Books for Wages
- 追徴法人税等Additional Income Tax
- 通信費Communication Expense
- 定期預金Time Deposit
- 手形貸付金Loan Receivable on Bill
- 手形借入金Loan Payable on Bill
- 手形売却損Loss on Sale of Note
- 転記Posting
- 電子記録債権Electronically Recorded Monetary Claim
- 電子記録債権売却損Loss on Sale of Electronically Recorded Monetary Claim
- 電子記録債務Electronically Recorded Obligation
- 当期純利益Net Income
- 当座借越Bank Overdraft
- 当座預金Checking Account
- 投資有価証券売却益Gain on Sale of Investment Securities
- 投資有価証券売却損Loss on Sale of Investment Securities
- 度外視法Neglect Method for Spoilage
- 土地Land
- 特許権Patent Right
- 特許権償却Amortization of Patent Right
な
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- パーシャル・プランPartial Plan
- 配当平均積立金Dividend Equalization Reserve
- 売買目的有価証券Trading Securities
- 配賦差異Overhead Allocation Variance
- 端数利息Accrued Interest on Bonds
- 発送費Shipping Expense
- 非原価項目Non-cost Items
- 非支配株主に帰属する当期純損失Net Loss Attributable to Non-controlling Interest
- 非支配株主に帰属する当期純利益Net Income Attributable to Non-controlling Interest
- 非支配株主持分Non-controlling Interest
- 備品Equipment
- 備品減価償却累計額Accumulated Depreciation of Equipment
- 費目別精査法Account Classification Method
- 標準原価Standard Cost
- 標準原価計算Standard Costing
- ファイナンス・リース取引Finance Lease Transaction
- 福利厚生費Employee Welfare Expense
- 普通預金Ordinary Savings Account
- 負ののれん発生益Gain on Bargain Purchase
- 部門個別費と部門共通費Departmental Direct Cost and Departmental Common Cost
- 部門費の集計Accumulation of Departmental Cost
- 部門別計算Departmental Cost Accounting
- 振当処理Allocation Method for Forward Exchange Contracts
- 不渡手形Dishonored Note
- 平均法Weighted Average Method
- 別段預金Special Deposit
- 別途積立金General Reserve
- 返金負債Refund Liability
- 変動対価Variable Consideration
- 法人税Corporate Tax
- 法人税等調整額Income Tax Adjustment
- 法定実効税率Statutory Effective Tax Rate
- 法定福利費Statutory Welfare Expense
- 保管費Storage Expense
- 保険差益Insurance Gain
- 保険料Insurance Expense
- 保守費Maintenance Expense
- 保証債務Guarantee Obligation
- 保証債務見返Contra Account for Guarantee Obligation
- 補助部門Service Department
- 本支店会計Head Office and Branch Accounting
- 本店Head Office
- 本店勘定Head Office Account
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- 前受金Advance Received
- 前受収益Unearned Revenue
- 前払金Advance to Supplier
- 前払年金費用Prepaid Pension Cost
- 前払保険料Prepaid Insurance Expense
- 満期保有目的債券Held-to-Maturity Bond
- 未決算Suspense Account for Unsettled Item
- 未実現利益Unrealized Profit
- 未収還付消費税(等)Consumption Tax Refund Receivable
- 未収還付法人税等Income Tax Receivable
- 未収収益Accrued Revenue
- 未収入金Other Account Receivable
- 未収利息Accrued Interest Income
- 未払金Other Account Payable
- 未払固定資産税Accrued Property Tax
- 未払消費税Consumption Tax Payable
- 未払賞与Accrued Bonuses
- 未払配当金Dividend Payable
- 未払費用Accrued Expense
- 未払法人税等Corporate Tax Payable
や
- 役員預り金Deposit Received from Officer
- 有価証券売却益Gain on Sale of Securities
- 有価証券売却損Loss on Sale of Securities
- 有価証券評価益Gain on Valuation of Securities
- 有価証券評価損Loss on Valuation of Securities
- 有価証券評価損益Valuation Gain or Loss on Securities
- 有価証券利息Interest on Securities
- 予算差異Budget Variance
- 予定配賦Predetermined Overhead Allocation
- 予定配賦率Predetermined Overhead Rate