海運事業【勘定科目の英訳一覧】

貸借対照表(Balance sheets)

日本語
英語
資産の部 Assets
流動資産 Current assets
現金及び預金 Cash and deposits
受取手形 Notes receivable-trade
貸倒引当金 Allowance for doubtful accounts
受取手形(純額) Notes receivable-trade, net
海運業未収金 Accounts receivable-shipping
海運業未収金(純額) Accounts receivable-shipping, net
その他事業未収金 Accounts receivable-other business
その他事業未収金(純額) Accounts receivable-other business, net
短期貸付金 Short-term loans receivable
短期貸付金(純額) Short-term loans receivable, net
立替金 Advances paid
有価証券 Securities
親会社株式 Stocks of parent company
たな卸資産 Inventories
商品及び製品 Merchandise and finished goods
仕掛品 Work in process
原材料及び貯蔵品 Raw materials and supplies
貯蔵品 Supplies
繰延及び前払費用 Deferred and prepaid expenses
代理店債権 Accounts receivable form agents
繰延税金資産 Deferred tax assets
その他 Other
固定資産 Noncurrent assets
有形固定資産 Property, plant and equipment
船舶 Vessels
減価償却累計額 Accumulated depreciation
船舶(純額) Vessels, net
建物 Buildings
建物(純額) Buildings, net
構築物 Structures
構築物(純額) Structures, net
機械及び装置 Machinery and equipment
機械及び装置(純額) Machinery and equipment, net
車両運搬具 Vehicles
車両運搬具(純額) Vehicles, net
器具及び備品 Equipment
減価償却累計額及び減損損失累計額 Accumulated depreciation and impairment loss
減損損失累計額 Accumulated impairment loss
器具及び備品(純額) Equipment, net
土地 Land
建設仮勘定 Construction in progress
その他(純額) Other, net
無形固定資産 Intangible assets
のれん Goodwill
借地権 Leasehold right
ソフトウエア Software
投資その他の資産 Investments and other assets
投資有価証券 Investment securities
関係会社株式 Stocks of subsidiaries and affiliates
関係会社社債 Bonds of subsidiaries and affiliates
出資金 Investments in capital
関係会社出資金 Investments in capital of subsidiaries and affiliates
長期貸付金 Long-term loans receivable
長期貸付金(純額) Long-term loans receivable, net
株主、役員又は従業員に対する長期貸付金 Long-term loans receivable from shareholders, directors or employees
株主、役員又は従業員に対する長期貸付金(純額) Long-term loans receivable from shareholders, directors or employees, net
関係会社長期貸付金 Long-term loans receivable from subsidiaries and affiliates
関係会社長期貸付金(純額) Long-term loans receivable from subsidiaries and affiliates, net
破産更生債権等 Claims provable in bankruptcy, claims provable in rehabilitation and other
破産更生債権等(純額) Claims provable in bankruptcy, claims provable in rehabilitation and other, net
長期前払費用 Long-term prepaid expenses
繰延資産 Deferred assets
創立費 Deferred organization expenses
開業費 Business commencement expenses
株式交付費 Stock issuance cost
社債発行費 Bond issuance cost
開発費 Development expenses
資産 Assets
負債の部 Liabilities
流動負債 Current liabilities
支払手形 Notes payable-trade
海運業未払金 Accounts payable-shipping
その他事業未払金 Accounts payable-other business
短期借入金 Short-term loans payable
未払金 Accounts payable-other
未払費用 Accrued expenses
未払法人税等 Income taxes payable
繰延税金負債 Deferred tax liabilities
前受金 Advances received
預り金 Deposits received
前受収益 Unearned revenue
代理店債務 Debt for agency
引当金 Provision
修繕引当金 Provision for repairs
賞与引当金 Provision for bonuses
株主、役員又は従業員からの預り金 Deposits received from shareholders, directors or employees
固定負債 Noncurrent liabilities
社債 Bonds payable
長期借入金 Long-term loans payable
関係会社長期借入金 Long-term loans payable to subsidiaries and affiliates
退職給付引当金 Provision for retirement benefits
特別修繕引当金 Provision for special repairs
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
長期未払金 Long-term accounts payable-other
負ののれん Negative goodwill
負債 Liabilities
純資産の部 Net assets
株主資本 Shareholders’ equity
資本金 Capital stock
新株式申込証拠金 Deposit for subscriptions to shares
資本剰余金 Capital surplus
資本準備金 Legal capital surplus
その他資本剰余金 Other capital surplus
利益剰余金 Retained earnings
利益準備金 Legal retained earnings
その他利益剰余金 Other retained earnings
繰越利益剰余金 Retained earnings brought forward
自己株式 Treasury stock
評価・換算差額等 Valuation and translation adjustments
その他有価証券評価差額金 Valuation difference on available-for-sale securities
繰延ヘッジ損益 Deferred gains or losses on hedges
土地再評価差額金 Revaluation reserve for land
新株予約権 Subscription rights to shares
純資産 Net assets
負債純資産 Liabilities and net assets





損益計算書(Statements of income)

日本語
英語
海運業収益 Revenue-shipping
運賃 Freight and other
貨物運賃 Freight
その他運賃 Other
貸船料 Ship lease
その他海運業収益 Other shipping business revenue
売上高 Net sales
海運業収益及びその他の営業収益 Shipping business revenue and other operating revenue
海運業費用 Shipping business expenses
運航費 Navigation expenses
貨物費 Freight expenses
燃料費 Fuel expenses
港費 Port expenses
その他運航費 Other navigation expenses
船費 Ship expenses
船員費 Crew expenses
退職給付引当金繰入額 Provision for retirement benefits
船舶消耗品費 Ship supplies expenses
船舶保険料 Insurance expenses of ships
船舶修繕費 Repair expenses of ships
特別修繕引当金繰入額 Provision for special repairs
船舶減価償却費 Depreciation-ships
その他船費 Other ship expenses
借船料 Ship rental fee
その他海運業費用 Other shipping business expenses
売上原価 Cost of sales
海運業費用及びその他の営業費用 Shipping business expenses and other operating expenses
海運業利益 Shipping business income
その他事業収益 Other business revenue
ビル業収益 Building business revenue
倉庫業収益 Revenue of warehouse work
その他事業費用 Other business expenses
ビル業費用 Building business expenses
倉庫業費用 Warehouse business expenses
その他事業利益 Other business income
営業総利益 Operating gross profit
一般管理費 General and administrative expenses
役員報酬 Directors’ compensations
従業員給与 Employee salaries
福利厚生費 Welfare expenses
旅費・交通費 Traveling and transportation expenses
通信費 Communication expenses
光熱・消耗品費 Heating, lighting and supplies expenses
租税公課 Taxes and dues
資産維持費 Property maintenance expenses
減価償却費 Depreciation
交際費 Entertainment expenses
会費・寄付金 Membership expenses and donation
貸倒引当金繰入額 Provision of allowance for doubtful accounts
貸倒損失 Bad debts expenses
その他一般管理費 Other general and administrative expenses
営業利益 Operating income
営業外収益 Non-operating income
受取利息 Interest income
有価証券利息 Interest on securities
受取配当金 Dividends income
有価証券売却益 Gain on sales of securities
その他 Other
営業外費用 Non-operating expenses
支払利息 Interest expenses
社債利息 Interest on bonds
社債発行費償却 Amortization of bond issuance cost
新株発行費償却 Amortization of stock issuance cost
創立費償却 Amortization of deferred organization expenses
開業費償却 Amortization of business commencement expenses
有価証券売却損 Loss on sales of securities
経常利益 Ordinary income
特別利益 Extraordinary income
固定資産売却益 Gain on sales of noncurrent assets
特別損失 Extraordinary loss
固定資産売却損 Loss on sales of noncurrent assets
減損損失 Impairment loss
災害による損失 Loss on disaster
税引前当期純利益 Income before income taxes
法人税等 Income taxes
法人税、住民税及び事業税 Income taxes-current
法人税等調整額 Income taxes-deferred
少数株主損益調整前当期純利益 Income before minority interests
少数株主利益 Minority interests in income
当期純利益 Net income