投資用語集

投資関連の用語（英語）のメモ

決算報告書(英: Financial statements)

損益計算書(英: Income(Operations/Earnings) statement / Profit and loss statement)

**損益計算書(英: Income statement)の主要科目例**
日本	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)) (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) (G)税引前利益 (H)見込み法人税 (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)) (F)Other income/(expense), net (G)Income before provision for income taxes (H)Provision for income taxes (I)Net income

貸借対照表(英: Balance Sheet)

**貸借対照表(英: Balance Sheet)の主要科目例**
資産	Assets	負債	Liabilities
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入金商品・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・構築物機械・装置車両・運搬具工具・器具備品土地建設仮勘定無形固定資産ソフトウェア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長期貸付金破産更生債権長期前払費用敷金・保証金繰延税金資産（固定）繰延資産開業費新株発行費	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コマーシャル・ペーパー 1年以内返済長期借入金・社債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
		株主資本資本金資本剰余金資本準備金利益剰余金利益準備金任意積立金繰越利益剰余金自己株式評価・換算差額等有価証券評価差額金為替換算調整勘定新株予約権非支配株主持分	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

投資用語集

Contents

決算報告書(英: Financial statements)

損益計算書(英: Income(Operations/Earnings) statement / Profit and loss statement)

貸借対照表(英: Balance Sheet)

投資用語

B

C

E

H

N

P

S

U