英文財務諸表における勘定科目の一覧表(日本語vs英語)

Accounts title (Statements of changes in net assets)

Japanese English
株主資本等変動計算書 Statements of changes in net assets
株主資本 Shareholders' equity
資本金 Capital stock
新株の発行(新株予約権の行使) Issuance of new shares-exercise of subscription rights to shares
合併による増加 Increase by merger
会社分割による増加 Increase by corporate division
株式交換による増加 Increase by share exchanges
株式移転による増加 Increase by share transfers
分割型の会社分割による減少 Decrease by corporate division-split-off type
資本金から準備金への振替 Transfer to legal capital surplus from capital stock
資本金から剰余金への振替 Transfer to other capital surplus from capital stock
準備金から資本金への振替 Transfer to capital stock from legal capital surplus
減資 Capital reduction
当期変動額合計 Total changes of items during the period
資本剰余金 Capital surplus
資本準備金 Legal capital surplus
欠損填補 Deficit disposition
資本準備金の取崩 Reversal of legal capital surplus
その他資本剰余金 Other capital surplus
剰余金(その他資本剰余金)の配当 Dividends from surplus-other capital surplus
自己株式の処分 Disposal of treasury stock
自己株式の消却 Retirement of treasury stock
利益剰余金 Retained earnings
利益準備金 Legal retained earnings
当期変動額 Changes of items during the period
剰余金の配当 Dividends from surplus
合併による増加 Increase by merger
会社分割による増加 Increase by corporate division
株式交換による増加 Increase by share exchanges
株式移転による増加 Increase by share transfers
分割型の会社分割による減少 Decrease by corporate division-split-off type
利益準備金の積立 Provision of legal retained earnings
利益準備金の取崩 Reversal of legal retained earnings
その他利益剰余金 Other retained earnings
固定資産圧縮積立金 Reserve for advanced depreciation of noncurrent assets
固定資産圧縮積立金の積立 Provision of reserve for advanced depreciation of noncurrent assets
固定資産圧縮積立金の取崩 Reversal of reserve for advanced depreciation of noncurrent assets
固定資産圧縮特別勘定積立金 Reserve for special account for advanced depreciation of noncurrent assets
特別償却準備金 Reserve for special depreciation
特別償却準備金の積立 Provision of reserve for special depreciation
特別償却準備金の取崩 Reversal of reserve for special depreciation
海外投資等損失準備金 Reserve for overseas investment loss
海外投資等損失準備金の積立 Provision of reserve for overseas investment loss
海外投資等損失準備金の取崩 Reversal of reserve for overseas investment loss
圧縮記帳積立金 Reserve for reduction entry
圧縮記帳積立金の積立 Provision of reserve for reduction entry
圧縮記帳積立金の取崩 Reversal of reserve for reduction entry
土地圧縮積立金 Reserve for reduction entry of land
土地圧縮積立金の積立 Provision of reserve for reduction entry of land
土地圧縮積立金の取崩 Reversal of reserve for reduction entry of land
買換資産圧縮積立金 Reserve for reduction entry of replaced property
買換資産圧縮積立金の積立 Provision of reserve for reduction entry of replaced property
買換資産圧縮積立金の取崩 Reversal of reserve for reduction entry of replaced property
任意積立金 Voluntary retained earnings
当期変動額 Changes of items during the period
任意積立金の積立 Provision of voluntary retained earnings
任意積立金の取崩 Reversal of voluntary retained earnings
別途積立金 General reserve
別途積立金の積立 Provision of general reserve
別途積立金の取崩 Reversal of general reserve
連結範囲の変動 Change of scope of consolidation
持分法の適用範囲の変動 Change of scope of equity method
自己株式 Treasury stock
自己株式の取得 Purchase of treasury stock
自己株式の処分 Disposal of treasury stock
自己株式の消却 Retirement of treasury stock
株主資本 Shareholders' equity
その他有価証券評価差額金 Valuation difference on available-for-sale securities
その他有価証券の売却による増減 Sales of available-for-sale securities
その他有価証券の減損処理による増減 Impairment of available-for-sale securities
連結子会社の増資による持分の増減 Capital increase of consolidated subsidiaries
繰延ヘッジ損益 Deferred gains or losses on hedges
ヘッジ対象の損益認識による増減 Realized gain or loss on hedged object
ヘッジ会計の終了による増減 Closing of hedging
土地再評価差額金 Revaluation reserve for land
土地再評価差額金の取崩 Reversal of revaluation reserve for land
為替換算調整勘定 Foreign currency translation adjustment
在外連結子会社等の株式の売却による増減 Sales of stock of foreign consolidated subsidiaries
連結範囲の変動に伴う為替換算調整勘定の増減 Change of scope of consolidation-foreign currency translation adjustment
新株予約権 Subscription rights to shares
新株予約権の発行 Issuance of subscription rights to shares
新株予約権の取得 Purchase of subscription rights to shares
新株予約権の行使 Exercise of subscription rights to shares
新株予約権の失効 Lapse of subscription rights to shares
自己新株予約権の消却 Retirement of treasury subscription rights to shares
自己新株予約権の処分 Disposal of treasury subscription rights to shares