固定負債【勘定科目の英訳一覧】

負債の部（Liabilities）の固定負債（Non-current liabilities）の勘定科目の英訳一覧です。

各科目につき、日本語(Japanese)→英語(English)の順に掲載しております。

 

固定負債 : Non-current liabilities ; Noncurrent liabilities ; Fixed liabilities

  • 社債 : Bonds payable

    • 社債 : Bonds payable
    • 転換社債 : Convertible bonds
    • 転換社債型新株予約権付社債 : Convertible bond-type bonds with share acquisition rights ; Convertible bond-type bonds with subscription rights to shares
    • 新株予約権付社債 : Bonds with share acquisition rights ; Bonds with subscription rights to shares

  • 長期借入金 : Long-term loans payable

    • 長期借入金 : Long-term loans payable
    • 株主、役員又は従業員からの長期借入金 : Long-term loans payable to shareholders, directors or employees
    • 関係会社長期借入金 : Long-term loans payable to subsidiaries and associates ; Long-term loans payable to subsidiaries and affiliates

  • 引当金 : Provision

    • 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
    • 債務保証損失引当金 : Provision for loss on guarantees
    • ポイント引当金 : Provision for point card certificates
    • 特別修繕引当金 : Provision for special repairs
    • 修繕引当金 : Provision for repairs
    • 製品保証引当金 : Provision for product warranties
    • 関係会社整理損失引当金 : Provision for loss on liquidation of subsidiaries and associates ; Provision for loss on liquidation of subsidiaries and affiliates
    • 事業整理損失引当金 : Provision for loss on business liquidation
    • 関係会社事業損失引当金 : Provision for loss on business of subsidiaries and associates ; Provision for loss on business of subsidiaries and affiliates
    • 事業構造改善引当金 : Provision for business structure improvement
    • 環境対策引当金 : Provision for environmental measures
    • 訴訟損失引当金 : Provision for loss on litigation
    • 利息返還損失引当金 : Provision for loss on interest repayment
    • 偶発損失引当金 : Provision for contingent loss
    • 災害損失引当金 : Provision for loss on disaster
    • 移転損失引当金 : Provision for loss on relocation
    • 金属鉱業等鉱害防止引当金 : Provision for preventing environmental pollution in mineral, mining, and other operations
    • その他の引当金 : Other provision
    • 引当金 : Provision




  • 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

  • 公共施設等運営権に係る負債 : Liabilities related to right to operate public facilities

  • その他の負債で流動負債に属しないもの : Other liabilities-not current liabilities

    • 受入保証金 : Guarantee deposits received
    • 長期預り金 : Long-term deposits received
    • 会員預り金 : Deposits received from members
    • 長期割賦未払金 : Long-term accounts payable – installment purchase
    • 受入敷金保証金 : Lease and guarantee deposits received
    • 長期設備関係支払手形 : Long-term notes payable – facilities
    • 長期設備関係未払金 : Long-term accounts payable – facilities
    • 長期前受金 : Long-term advances received
    • 長期前受工事負担金 : Long-term deferred contribution for construction
    • 長期預り敷金 : Long-term lease deposited
    • 長期預り敷金保証金 : Long-term lease and guarantee deposited
    • 長期預り保証金 : Long-term guarantee deposited
    • 保険契約準備金 : Reserve for contract of insurance
    • 長期未払金 : Long-term accounts payable – other
    • 長期前受収益 : Long-term unearned revenue
    • デリバティブ債務 : Derivatives liabilities
      • 為替予約 : Forward exchange contracts
      • 金利スワップ負債 : Interest rate swap liabilities
      • 金利スワップ : Interest rate swaps
      • 売建通貨オプション : Sold currency options
      • 通貨オプション : Currency options
      • オプション負債 : Options
    • 長期リース資産減損勘定 : Accumulated impairment loss on long-term leased assets
    • 繰延税金負債 : Deferred tax liabilities
    • 再評価に係る繰延税金負債 : Deferred tax liabilities for land revaluation
    • 持分法適用に伴う負債 : Liabilities from application of equity method
    • 企業結合に係る特定勘定 : Provision incurred from business combination
    • 組織再編により生じた株式の特別勘定 : Stock special account caused by restructuring
    • その他 : Other

  • 固定負債 : Non-current liabilities ; Noncurrent liabilities

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財務諸表・勘定科目の英訳一覧
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