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
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- 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