営業活動によるキャッシュ・フロー【財務諸表・勘定科目の英訳一覧】

営業活動によるキャッシュ・フロー(営業キャッシュフロー・営業CF)に関する項目の英訳一覧です。

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

営業活動によるキャッシュ・フロー : Cash flows from operating activities

    • 営業収入 : Receipts from operating revenue
    • 原材料又は商品の仕入れによる支出 : Payments for raw materials and goods
    • 人件費の支出 : Payments for personnel expenses
    • その他の営業支出 : Payments for other operating activity
    • 税引前当期純利益又は税引前当期純損失(△) : Profit (loss) before income taxes
      • 税引前当期純損失(△) : Loss before income taxes
      • 税引前当期純利益 : Profit before income taxes
    • 減価償却費 : Depreciation
    • 減損損失 : Impairment loss
    • のれん償却額 : Amortization of goodwill
    • 貸倒引当金の増減額(△は減少) : Increase (decrease) in allowance for doubtful accounts
    • 受取利息及び受取配当金 : Interest and dividend income
    • 支払利息 : Interest expenses
    • 為替差損益(△は益) : Foreign exchange losses (gains)
    • 持分法による投資損益(△は益) : Share of loss (profit) of entities accounted for using equity method
    • 有形固定資産売却損益(△は益) : Loss (gain) on sales of property, plant and equipment
    • 損害賠償損失 : Loss on compensation for damage
    • 売上債権の増減額(△は増加) : Decrease (increase) in notes and accounts receivable – trade
    • たな卸資産の増減額(△は増加) : Decrease (increase) in inventories
    • 仕入債務の増減額(△は減少) : Increase (decrease) in notes and accounts payable – trade
    • 抱合せ株式消滅差損益(△は益) : Loss (gain) on extinguishment of tie-in shares
    • 投資有価証券売却損益(△は益) : Loss (gain) on sales of investment securities
    • 減価償却費及びその他の償却費 : Depreciation and amortization
    • ソフトウエア償却費 : Amortization of software
    • 開業費償却額 : Amortization of business commencement expenses
    • 差入保証金償却額 : Amortization of guarantee deposits
    • 固定資産臨時償却費 : Non-recurring depreciation on non-current assets
    • 長期前払費用償却額 : Amortization of long-term prepaid expenses
    • 繰延資産償却額 : Amortization of deferred assets
    • 賃貸資産減価償却費 : Depreciation of assets for lease
    • 無形固定資産償却費 : Amortization of intangible assets
    • 負ののれん償却額 : Amortization of negative goodwill
    • 負ののれん発生益 : Gain on bargain purchase
    • その他の償却額 : Depreciation and amortization on other
    • 退職給付費用 : Retirement benefit expenses
    • 株式報酬費用 : Share-based compensation expenses
    • 賞与引当金の増減額(△は減少) : Increase (decrease) in provision for bonuses
    • 製品保証引当金の増減額(△は減少) : Increase (decrease) in provision for product warranties
    • 役員退職慰労引当金の増減額(△は減少) : Increase (decrease) in provision for directors’ retirement benefits
    • 役員賞与引当金の増減額(△は減少) : Increase (decrease) in provision for directors’ bonuses
    • 退職給付に係る負債の増減額(△は減少) : Increase (decrease) in net defined benefit liability
    • 退職給付に係る資産の増減額(△は増加) : Decrease (increase) in net defined benefit asset
    • 退職給付引当金の増減額(△は減少) : Increase (decrease) in provision for retirement benefits
    • 退職給付及び役員退職慰労引当金の増減額(△は減少) : Increase (decrease) in provision for retirement benefits and directors’ retirement benefits
    • 修繕引当金の増減額(△は減少) : Increase (decrease) in provision for repairs
    • 特別修繕引当金の増減額(△は減少) : Increase (decrease) in provision for special repairs
    • ポイント引当金の増減額(△は減少) : Increase (decrease) in provision for point card certificates
    • 株主優待引当金の増減額(△は減少) : Increase (decrease) in provision for shareholder benefit program
    • 完成工事補償引当金の増減額(△は減少) : Increase (decrease) in provision for warranties for completed construction
    • 工事損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on construction contracts
    • 債務保証損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on guarantees
    • 受注損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on order received
    • 投資損失引当金の増減額(△は減少) : Increase (decrease) in allowance for investment loss
    • 返品調整引当金の増減額(△は減少) : Increase (decrease) in provision for sales returns
    • 店舗閉鎖損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on store closing
    • 販売促進引当金の増減額(△は減少) : Increase (decrease) in provision for sales promotion expenses
    • 関係会社事業損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on business of subsidiaries and associates
    • 関係会社整理損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on liquidation of subsidiaries and associates
    • 事業整理損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on business liquidation
    • 事業構造改善引当金の増減額(△は減少) : Increase (decrease) in provision for business structure improvement
    • 環境対策引当金の増減額(△は減少) : Increase (decrease) in provision for environmental measures
    • 訴訟損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on litigation
    • 利息返還損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on interest repayment
    • 偶発損失引当金の増減額(△は減少) : Increase (decrease) in provision for contingent loss
    • 災害損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on disaster
    • その他の引当金の増減額(△は減少) : Increase (decrease) in other provision
    • 引当金の増減額(△は減少) : Increase (decrease) in provision
    • 特別法上の準備金の増減額(△は減少) : Increase (decrease) in reserves under special laws
    • 特別法上の引当金の増減額(△は減少) : Increase (decrease) in reserves under special laws
    • 有価証券売却損益(△は益) : Loss (gain) on sales of securities
    • 有価証券評価損益(△は益) : Loss (gain) on valuation of securities
    • 有価証券運用損益(△は益) : Loss (gain) on investments in securities
    • 有価証券償還損益(△は益) : Loss (gain) on redemption of securities
    • 投資有価証券売却及び評価損益(△は益) : Loss (gain) on sales and valuation of investment securities
    • 投資有価証券評価損益(△は益) : Loss (gain) on valuation of investment securities
    • 投資有価証券償還損益(△は益) : Loss (gain) on redemption of investment securities
    • 有価証券及び投資有価証券売却損益(△は益) : Loss (gain) on sales of short-term and long-term investment securities
    • 有価証券及び投資有価証券評価損益(△は益) : Loss (gain) on valuation of short-term and long-term investment securities
    • 関係会社株式売却損益(△は益) : Loss (gain) on sales of shares of subsidiaries and associates
    • 関係会社株式評価損 : Loss on valuation of shares of subsidiaries and associates
    • 子会社株式売却損益(△は益) : Loss (gain) on sales of shares of subsidiaries
    • デリバティブ評価損益(△は益) : Loss (gain) on valuation of derivatives
    • 金利スワップ評価損益(△は益) : Loss (gain) on valuation of interest swaps
    • 複合金融商品評価損益(△は益) : Loss (gain) on valuation of compound financial instruments
    • 固定資産売却損益(△は益) : Loss (gain) on sales of non-current assets
    • 固定資産除却損 : Loss on retirement of non-current assets
    • 固定資産除売却損益(△は益) : Loss (gain) on sales and retirement of non-current assets
    • 固定資産廃棄損 : Loss on abandonment of non-current assets
    • 固定資産処分損益(△は益) : Loss (gain) on disposal of non-current assets
    • 固定資産評価損 : Loss on valuation of non-current assets
    • 固定資産圧縮損 : Loss on reduction of non-current assets
    • 固定資産受贈益 : Gain on donation of non-current assets
    • 有形固定資産除却損 : Loss on retirement of property, plant and equipment
    • 有形固定資産除売却損益(△は益) : Loss (gain) on sales and retirement of property, plant and equipment
    • 有形固定資産廃棄損 : Loss on abandonment of property, plant and equipment
    • 有形固定資産処分損益(△は益) : Loss (gain) on disposal of property, plant and equipment
    • 無形固定資産売却損益(△は益) : Loss (gain) on sales of intangible assets
    • 無形固定資産除却損 : Loss on retirement of intangible assets
    • 無形固定資産除売却損益(△は益) : Loss (gain) on sales and retirement of intangible assets
    • 有形及び無形固定資産売却損益(△は益) : Loss (gain) on sales of property, plant and equipment and intangible assets
    • 有形及び無形固定資産除却損 : Loss on retirement of property, plant and equipment and intangible assets
    • 有形及び無形固定資産除売却損益(△は益) : Loss (gain) on sales and retirement of property, plant and equipment and intangible assets
    • 有形及び無形固定資産処分損益(△は益) : Loss (gain) on disposal of property, plant and equipment and intangible assets
    • 土地売却損益(△は益) : Loss (gain) on sales of land
    • 電話加入権評価損 : Loss on valuation of telephone subscription right
    • 施設利用権評価損 : Loss on valuation of right of using facilities
    • 出資金運用損益(△は益) : Loss (gain) on operation of investments in capital
    • 出資金評価損 : Loss on valuation of investments in capital
    • 投資事業組合運用損益(△は益) : Loss (gain) on investments in partnership
    • 匿名組合投資損益(△は益) : Loss (gain) on investments in silent partnership
    • ゴルフ会員権評価損 : Loss on valuation of golf club memberships
    • ゴルフ会員権売却損益(△は益) : Loss (gain) on sales of golf club memberships
    • 会員権売却損益(△は益) : Loss (gain) on sales of membership
    • 会員権評価損 : Loss on valuation of membership
    • 投資その他の資産評価損 : Loss on valuation of other investments
    • 受取利息 : Interest income
    • 受取配当金 : Dividend income
    • 有価証券利息 : Interest income on securities
    • 保険解約返戻金 : Surrender value of insurance
    • 保険配当金 : Dividend income of insurance
    • 保険返戻金 : Gain on maturity of insurance contract
    • 受取賃貸料 : Rent income
    • 受取保険金 : Insurance income
    • 保険解約損益(△は益) : Loss (gain) on cancellation of insurance contract
    • 仕入割引 : Purchase discounts
    • 支払手数料 : Commission fee
    • 支払利息及び社債利息 : Interest expenses paid on loans and bonds
    • 支払利息及び手形売却損 : Interest expenses and loss on sales of notes receivable – trade
    • 手形売却損 : Loss on sales of notes receivable – trade
    • 社債利息 : Interest on bonds
    • 社債償還損 : Loss on redemption of bonds
    • 社債発行費 : Bond issuance cost
    • 社債発行費償却 : Amortization of bond issuance cost
    • 新株発行費 : Share issuance cost
    • 新株発行費償却 : Amortization of deferred share issuance cost
    • 株式交付費 : Share issuance cost
    • 株式交付費償却 : Amortization of share issuance cost
    • 株式公開費用 : Going public expenses
    • 賃貸借契約解約損 : Loss on cancellation of rental contracts
    • リース解約損 : Loss on cancellation of leases
    • 貸倒損失 : Bad debts expenses
    • たな卸資産評価損 : Loss on valuation of inventories
    • たな卸資産廃棄損 : Loss on abandonment of inventories
    • たな卸資産除却損 : Loss on retirement of inventories
    • たな卸資産処分損 : Loss on disposal of inventories
    • 商品評価損 : Loss on valuation of goods
    • 商品廃棄損 : Loss on abandonment of goods
    • 販売用不動産評価損 : Loss on valuation of real estate for sale
    • 販売用土地評価損 : Loss on valuation of land for sale
    • 債務免除益 : Gain on forgiveness of debt
    • 災害損失 : Loss on disaster
    • 受取補償金 : Compensation income
    • 移転補償金 : Compensation for removal
    • 収用補償金 : Compensation income for expropriation
    • 工事負担金等受入額 : Proceeds from contribution for construction
    • 補助金収入 : Subsidy income
    • 助成金収入 : Subsidy income
    • 保険差益 : Gain on insurance claim
    • 新株予約権戻入益 : Gain on reversal of share acquisition rights
    • 段階取得に係る差損益(△は益) : Loss (gain) on step acquisitions
    • 持分変動損益(△は益) : Loss (gain) on change in equity
    • 事業再編損 : Loss on business restructuring
    • 事業整理損 : Loss on liquidation of business
    • 事業撤退損 : Loss on withdrawal from business
    • 関係会社事業損失 : Loss on business of subsidiaries and associates
    • 事業構造改善費用 : Business structure improvement expenses
    • 関係会社整理損 : Loss on liquidation of subsidiaries and associates
    • 子会社整理損 : Loss on liquidation of subsidiaries
    • 関係会社清算損益(△は益) : Loss (gain) on liquidation of subsidiaries and associates
    • 子会社清算損益(△は益) : Loss (gain) on liquidation of subsidiaries
    • 事業譲渡損益(△は益) : Loss (gain) on transfer of business
    • 店舗閉鎖損失 : Loss on store closings
    • 移転費用 : Relocation expenses
    • 受取和解金 : Settlement received
    • 和解金 : Settlement package
    • 訴訟和解金 : Litigation settlement
    • 訴訟関連損失 : Loss on litigation
    • 特別退職金 : Extra retirement payment
    • 役員退職慰労金 : Directors’ retirement benefits
    • 退職給付会計基準変更時差異の処理額 : Amortization of net retirement benefit obligation at transition
    • 退職給付信託設定損益(△は益) : Loss (gain) on securities contribution to employees’ retirement benefits trust
    • 厚生年金基金代行返上損益(△は益) : Loss (gain) on transfer of benefit obligation relating to employees’ pension fund
    • 雑損失 : Miscellaneous loss
    • 雑収入 : Proceeds from miscellaneous income
    • その他の営業外損益(△は益) : Other non-operating expenses (income)
    • その他の特別損益(△は益) : Other extraordinary loss (income)
    • その他の損益(△は益) : Other loss (gain)
    • 営業債権の増減額(△は増加) : Decrease (increase) in operating receivables
    • 営業債務の増減額(△は減少) : Increase (decrease) in operating debt
    • 割引手形の増減額(△は減少) : Increase (decrease) in notes discounted
    • リース債権及びリース投資資産の増減額(△は増加) : Net decrease (increase) in lease receivables and investment assets
    • 販売用不動産の増減額(△は増加) : Decrease (increase) in real estate for sale
    • 割賦売掛金の増減額(△は増加) : Decrease (increase) in accounts receivable – installment
    • 立替金の増減額(△は増加) : Decrease (increase) in advances paid
    • 預け金の増減額(△は増加) : Decrease (increase) in deposits paid
    • 前受収益の増減額(△は減少) : Increase (decrease) in unearned revenue
    • 前受金の増減額(△は減少) : Increase (decrease) in advances received
    • 前渡金の増減額(△は増加) : Decrease (increase) in advance payments
    • 前払年金費用の増減額(△は増加) : Decrease (increase) in prepaid pension costs
    • 前払費用の増減額(△は増加) : Decrease (increase) in prepaid expenses
    • 保険積立金の増減額(△は増加) : Decrease (increase) in insurance funds
    • 貯蔵品の増減額(△は増加) : Decrease (increase) in supplies
    • 未収消費税等の増減額(△は増加) : Decrease (increase) in consumption taxes refund receivable
    • 未収入金の増減額(△は増加) : Decrease (increase) in accounts receivable – other
    • 未成業務受入金の増減額(△は減少) : Increase (decrease) in advances received on uncompleted services
    • 未払金及び未払費用の増減額(△は減少) : Increase (decrease) in accounts payable – other and accrued expenses
    • 未払金の増減額(△は減少) : Increase (decrease) in accounts payable – other
    • 未払費用の増減額(△は減少) : Increase (decrease) in accrued expenses
    • 未払債務の増減額(△は減少) : Increase (decrease) in accrued liabilities
    • 未払消費税等の増減額(△は減少) : Increase (decrease) in accrued consumption taxes
    • 未払賞与の増減額(△は減少) : Increase (decrease) in accounts payable – bonuses
    • 未払法人税等(外形標準課税)の増減額(△は減少) : Increase (decrease) in income taxes payable – factor based tax
    • 未払人件費の増減額(△は減少) : Increase (decrease) in accounts payable – personnel expenses
    • 未払又は未収消費税等の増減額 : Decrease/increase in consumption taxes receivable/payable
    • 預り金の増減額(△は減少) : Increase (decrease) in deposits received
    • 長期前払費用の増減額(△は増加) : Decrease (increase) in long-term prepaid expenses
    • 長期未払金の増減額(△は減少) : Increase (decrease) in long-term accounts payable – other
    • 長期預り金の増減額(△は減少) : Increase (decrease) in long-term deposits received
    • 破産更生債権等の増減額(△は増加) : Decrease (increase) in claims provable in bankruptcy, claims provable in rehabilitation
    • 敷金及び保証金の増減額(△は増加) : Decrease (increase) in lease and guarantee deposits
    • 差入保証金の増減額(△は増加) : Decrease (increase) in guarantee deposits
    • 預り敷金及び保証金の増減額(△は減少) : Increase (decrease) in lease and guarantee deposits received
    • 預り保証金の増減額(△は減少) : Increase (decrease) in guarantee deposits received
    • 営業貸付金の増減額(△は増加) : Decrease (increase) in operating loans receivable
    • 営業投資有価証券の増減額(△は増加) : Decrease (increase) in investment securities for sale
    • 固定化営業債権の増減額(△は増加) : Decrease (increase) in bad debts
    • 割賦利益繰延の増減額(△は減少) : Increase (decrease) in deferred installment income
    • 商業手形の増減額(△は増加) : Decrease (increase) in commercial notes
    • 借入有価証券代り金の増減額(△は増加) : Decrease (increase) in collateral money for securities borrowed
    • リース債権の増減額(△は増加) : Decrease (increase) in lease receivables
    • リース債務の増減額(△は減少) : Increase (decrease) in lease obligations
    • リース投資資産の増減額(△は増加) : Decrease (increase) in lease investment assets
    • その他の流動資産の増減額(△は増加) : Decrease (increase) in other current assets
    • その他の流動負債の増減額(△は減少) : Increase (decrease) in other current liabilities
    • その他の固定資産の増減額(△は増加) : Decrease (increase) in other non-current assets
    • その他の固定負債の増減額(△は減少) : Increase (decrease) in other non-current liabilities
    • その他の資産の増減額(△は増加) : Decrease (increase) in other assets
    • その他の負債の増減額(△は減少) : Increase (decrease) in other liabilities
    • その他の資産・負債の増減額 : Increase/decrease in other assets/liabilities
    • 預り敷金及び保証金の返還による支出 : Repayments of lease and guarantee deposits received
    • 預り敷金及び保証金の受入による収入 : Proceeds from lease and guarantee deposits received
    • 賃貸資産の取得による支出 : Purchase of assets for lease
    • 賃貸資産の売却による収入 : Proceeds from sales of assets for lease
    • 受注工事損失引当金の増減額(△は減少) : Increase (decrease) in provision for loss on construction contracts
    • 保証工事引当金の増減額(△は減少) : Increase (decrease) in provision for construction warranties
    • その他 : Other, net
    • 小計 : Subtotal
  • 利息及び配当金の受取額 : Interest and dividend income received
  • 利息の支払額 : Interest expenses paid
  • 利息の受取額 : Interest income received
  • 法人税等の支払額 : Income taxes paid
  • 法人税等の還付額 : Income taxes refund
  • 法人税等の支払額又は還付額(△は支払) : Income taxes (paid) refund
  • 特別退職金の支払額 : Extra retirement payments
  • 補償金の受取額 : Proceeds from compensation
  • 収用補償金の受取額 : Proceeds from compensation for expropriation
  • 移転補償金の受取額 : Proceeds from compensation for removal
  • 助成金の受取額 : Proceeds from subsidy income
  • 移転費用の支払額 : Payments for removal expenses
  • 補助金の受取額 : Proceeds from subsidy income
  • 保険金の受取額 : Proceeds from insurance income
  • 損害賠償金の支払額 : Compensation for damage paid
  • 和解金の受取額 : Settlement package received
  • 和解金の支払額 : Settlement package paid
  • 訴訟和解金の支払額 : Litigation settlement paid
  • 訴訟関連損失の支払額 : Payments for loss on litigation
  • 災害損失の支払額 : Payments for loss on disaster
  • 賃貸料の受取額 : Proceeds from rent income
  • 役員退職慰労金の支払額 : Payments for directors’ retirement benefits
  • 事業再編による支出 : Payments for business restructuring
  • 手形売却に伴う支払額 : Payments for sales of notes receivable – trade
  • 持分法適用会社からの配当金の受取額 : Proceeds from dividend income from entities accounted for using equity method
  • その他の支出 : Other payments
  • その他の収入 : Other proceeds
  • その他 : Other, net
  • 営業活動によるキャッシュ・フロー : Net cash provided by (used in) operating activities




キャッシュ・フロー計算書




財務諸表・勘定科目の英訳一覧


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