財務諸表　Financial Statements
連結財務諸表　Non-consolidated Financial Statements
科目　account title
損益計算書　P/L (Profit and loss statement/Statement of income)
貸借対照表　B/S (Balance Sheet)
キャッシュフロー計算書　Cash Flow Statement

売上高　Net Sales
売上総利益　Gross profit
売上総損失　Gross loss
売上利益　Operating profit
売上損失　Operating loss
営業外費用　Non-operating Expenses
経常利益　Ordinary income
経常損失　Ordinary loss
特別損失　Extraordinary losses
特別利益　Extraordinary income
当期純利益　Net income
法人税、住民税及び事業税　Corporate, inhabitant and enterprise taxes

販売費及び一般管理費　Selling, general and administrative expenses
給料　Salaries
手当　Allowance
賞与　Bonuses
福利厚生費　Welfare expenses
交際費　Entertainment expenses
運搬費　Haulage expenses
広告宣伝費　Advertising expenses
旅費　Traveling expenses
交通費　Transportation expenses
通信費　Communication expenses
光熱費　Heating and lighting expenses
消耗品費　Supplies expenses
減価償却費　Depreciation
修繕費　Repair expenses
保険料　Insurance expenses
貸倒損失　Bad debts expenses

営業外費用　Non-operating expenses
支払利息　Interest expenses
売上割引　Sales discounts
有価証券売却損　Loss on sales of securities
有価証券評価損　Loss on valuation of securities
社債発行費　Bond issuance cost
為替差損　Foreign exchange losses
固定資産除却損　Loss on retirement of noncurrent assets
貸倒引当金繰入額　Provision of allowance for doubtful
貸倒損失　Bad debts expenses
支払手数料　Commission fee
雑損失　Miscellaneous loss

営業外収益　Non-operating income
受取利息　Interest income
有価証券利息　Interest on securities
仕入割引　Purchase discounts
為替差益　Foreign exchange gains
有価証券売却益　Gain on sales of securities
貸付金利息　Interest on loans
受取手数料　Commission fee
受取家賃　House rent income
受取保険料　Insurance fee
雑収入　Miscellaneous income

固定資産　Fixed assets
流動資産　Current assets
現金　Cash
売掛金　Accounts receivable trade
有価証券　Marketable securities
前払費用　Prepaid expenses
未収収益　Accrued income
未収入金　Accrued revenue
短期貸付金　Short-term loans receivable
商品　Merchandise
製品　Finished goods
原材料　Raw materials
仕掛品　Work in process
棚卸資産　Inventories

負債　Liabilities
買掛金　Accounts amount payable
未払金　Accrued amount payable
未払費用　Accrued expenses
前受金　Advances by customers
前受収益　Deferred income
短期借入金　Short-term loans payable
長期借入金　Long-term loans payable
社債　Bonds payable

資本金　Capital stock
資本準備金　Capital reserve
資本準備金繰入額　Transferred from capital reserve
資本剰余金　Capital surplus
利益準備金　Legal reserve of retained earnings