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2021-02-21T02:31:53Z

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投資関連の用語（[[jw:英語|英語]]）のメモ

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== [[決算報告書]]({{Lang-en-short|Financial statements}})==
[[一株あたり当期純利益]]

== [[損益計算書]]({{Lang-en-short|Income(Operations/Earnings) statement / Profit and loss statement}}) ==
{| class="wikitable" style="width:100%"
|+ '''損益計算書({{Lang-en-short|Income statement}})の主要科目例'''
|-
! style="width:50%" | 日本 !! style="width:50%" | 英語
|-
|(A)売上高
: 製品
: サービス
(B)売上原価
: 製品
: サービス
(C)売上総利益((A)-(B))
(D)営業費用
: 研究開発
: 販売費・一般管理費
(E)営業利益((C)-(D))<br/>
(F)その他収益/費用(営業外収益・特別利益/営業外費用・特別損失)<br/>
(G)税引前利益<br/>
(H)見込み法人税<br/>
(I)純利益
|(A)Net sales
: Products
: Services
(B)Cost of sales
: Products
: Services
(C)Gross margin((A)-(B))
(D)Operating expenses
: Research and development
: Selling, general and administrative
(E)Operating income((C)-(D))<br/>
(F)Other income/(expense), net<br/>
(G)Income before provision for income taxes<br/>
(H)Provision for income taxes<br/>
(I)Net income
|}

== [[貸借対照表]]({{Lang-en-short|Balance Sheet}}) ==

{| class="wikitable" style="width:100%"
|+ '''貸借対照表({{Lang-en-short|Balance Sheet}})の主要科目例'''
|-
! style="width:25%" | [[資産]] !! style="width:25%" | Assets !! style="width:25%" | [[負債]] !! style="width:25%" | Liabilities
|-
| rowspan="3" |[[流動資産]]
: 現金及び現金同等物
: [[受取手形]]
: [[売掛金]]
: [[短期貸付金]]
: [[未収金|未収入金]]
: [[商品 (勘定科目)|商品]]・[[製品 (勘定科目)|製品]]
: [[仕掛品]]
: [[貯蔵品]]
: [[前渡金]]
: [[前払費用]]
: [[立替金]]
: [[仮払金]]
: [[繰延税金資産]]（流動）
[[固定資産]]
: [[有形固定資産]]
:: [[建物 (勘定科目)|建物]]・[[構築物 (勘定科目)|構築物]]
:: [[機械 (勘定科目)|機械]]・[[装置 (勘定科目)|装置]]
:: [[車両 (勘定科目)|車両]]・[[運搬具 (勘定科目)|運搬具]]
:: [[工具 (勘定科目)|工具]]・[[備品 (勘定科目)|器具備品]]
:: [[土地 (勘定科目)|土地]]
:: [[建設仮勘定]]
: [[無形固定資産]]
:: [[ソフトウェア (勘定科目)|ソフトウェア]]
:: [[のれん (会計)|のれん]]
:: [[特許権]]
:: [[借地権]]
: [[投資]]その他の資産
:: [[投資有価証券]]
:: [[関係会社株式]]
:: </br>
:: [[長期貸付金]]
:: [[破産更生債権]]
:: </br>
:: </br>
:: </br>
:: [[長期前払費用]]
:: </br>
:: [[敷金]]・[[保証金]]
:: </br>
:: 繰延税金資産（固定）
:: </br>
[[繰延資産]]
: [[開業費]]
: [[新株発行費]]
|rowspan="3" |[[Current assets]]
: Cash and cash equivalents
: Notes receivable - trade
: Accounts receivable　- trade
: Short-term loans receivable
: Accounts receivable - other
: Merchandise/Finished goods
: Work in process
: Stock account
: Advance payments - trade
: Prepaid Expenses
: Advances paid
: Suspense payments
: Deferred tax assets(current)
Non-current assets
:Property, plant and equipment
:: Buildings/Structures
:: Machinery and equipment
:: Vehicles
:: Tools, furniture & fixtures
:: Land
:: Construction in progress
:Intangible assets
:: Software
:: Goodwill
:: Patents
:: Leasehold rights
: Investments and other assets
:: Investment securities
:: Shares of subsidiaries and associates
:: Long-term loans receivable
:: Claims provable in bankruptcy, claims provable in rehabilitation and other
:: Long-term prepaid expenses
:: Lease and guarantee deposits
:: Deferred tax assets(non-current)
Deferred assets
: Start-up costs
: Stock issuance cost
| [[流動負債]]
: [[支払手形]]
: [[買掛金]]
: [[短期借入金]]
: </br>
: </br>
: [[コマーシャル・ペーパー]]
: 1年以内返済[[長期借入金]]・[[社債]]
: </br>
: [[未払金]]
: [[未払法人税等]]
: [[未払消費税等]]
: [[未払費用]]
: [[前受金]]
: [[預り金]]
: [[仮受金]]
: [[繰延税金負債]]（流動）　
[[固定負債]]
: 社債
: 長期借入金
: [[退職給付引当金]]
: </br>
: [[繰延税金負債]]（固定）
: 　
| Current liabilities
: Notes
: Accounts payable
: Short-term loans payable and long-term debt with current maturities
: Commercial paper
: Current potion of long-term debt/Bonds
: Accounts payable – other
: Income taxes payable
: Consumption tax payable
: Accrued expenses
: Advance received
: Withholdings
: Suspense receipt
: Deferred tax liabilities(current)
Non-current liabilities
: Bonds
: Long-term debt
: Employees’ pension and retirement benefits
: Deferred tax liabilities(non-current)
|-
! [[純資産]] !! Net assets
|-
| [[株主資本]]
: [[資本金]]
: [[剰余金|資本剰余金]]
:: [[資本準備金]]
: [[剰余金|利益剰余金]]
:: [[利益準備金]]
:: </br>
:: [[任意積立金]]
:: [[繰越利益剰余金]]
: </br>
: [[自己株式]]
[[評価・換算差額等]]
: </br>
: [[有価証券評価差額金]]
</br>
: [[為替換算調整勘定]]
</br>
[[新株予約権]] <br />
[[非支配株主持分]]<br />
|Shareholders' equity
: Capital stock
: Capital surplus
:: Capital reserve
: Retained earnings
:: Legal reserve of retained earnings
:: Voluntary retained earnings
:: Retained earnings brought forward
: Treasury stock, at cost
Valuation, translation adjustments and others
: Net unrealized gains on securities
: Foreign currency translation adjustments
Subscription rights to shares
Minority interests
<span style="font-size:90%;"></span>
|}

== 投資用語 ==
{{Compact ToC|sym=yes|num=yes}}

=== B ===
<div col>
* Bankruptcy [[jw:破産|破産]]
* Bill [[債権|短期債]](1年以内)
* [[Wikipedia:Bond (finance)|Bond]] [[長期債]](10年以上)
<div col end>

=== C ===
<div col>
* co-founders 共同創業者
<div col end>

=== E ===
<div col>
* [[ETF]] [[上場投資信託]]
* [[ETN]] [[上場投資証券]]
<div col end>

=== H ===
<div col>
* [[Wikipedia:holding company|holding company]] [[持株会社]]
<div col end>

=== N ===
<div col>
* Note [[債権|中期債]](2~10年)
<div col end>

=== P ===
<div col>
* [[Wikipedia:Preferred Stock|Preferred Stock]] [[優先株式]]
* preliminary prospectus 目論見書
<div col end>

=== S ===
<div col>
* [[Wikipedia:Series A round|Series A round]] [https://expact.jp/series-a/ シリーズAラウンド]
* [[Wikipedia:Share (finance)|Share]] [[株式|株]](単一の会社)
* [[Wikipedia:Stock|Stock]] [[株式|株]]
* [[Wikipedia:Stock dilution|Stock dilution]] [[株式の希薄化]]
* [[Wikipedia:Stock split|Stock split]] [[株式分割]]
* subsidiaries 子会社
<div col end>

== U ==
<div col>
* [[Wikipedia:Underwriters|Underwriters]] 引受人
</div col>

{{DEFAULTSORT:とうしようこしゆう}}
[[Category:投資]]

投資用語集 - Revision history

imported>Fire: /* B */