The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

Japanese to English Accounting Translation Glossary

Japanese term		English translation
$5000から使用した額を翌年へ繰り越す		The amount used out of $5,000 should be carried forward as deferred charge to the following fiscal y	Katsushi Saito
Entered by: Katsushi Saito
基礎収支		operating margin
原数値		original/raw figures/numbers
その他未収金		accounts receivable-other
みなし評価益		deemed valuation gain
半期毎6ヶ月分を半期末に請求		Bills are generated every six months	Misae Lucasey
Entered by: Misae Lucasey
収益処理（決算確定日）		Disposition of earnings (settlement date)
収益期中払出		Payments during earnings period
取組		processing
受取サイト		Collection Period
否認		disaffirmance	cinefil
Entered by: cinefil
各長		Department head/manager
売却原価		cost of products sold	David Gibney
Entered by: David Gibney
売買越管理		Overselling/overbuying management - overselling/overbuying controls
委託人件費・業務委託費		Outsourcing Payroll Cost/ Outsourcing Expenses
実績原価		Projected cost
対価を負担する		bear the consideration
将来減算一時差異		deductible temporary differences
工程完成品生産高		manufactured goods production/completed goods output-yield
一旦プール計算を行って		practice pool accounting
以前は一式で起こしていた伝票が、データの入口から明細の会計伝票を起票することによる効果もいくつか出てきます		The ability to enter detailed accounting information at the point of data entry, where previously the transaction had to be fill
仕切率		wholesale rate
住宅キコウヤチン		JHFA Rent	David Gibney
Entered by: David Gibney
佣金		commission
従人		dependant deduction from secondary income source
従量課金制（重量課金制？）		Volume charging (system), Pay-as-you-go
供用開始年度		year of commencement of service/operations
フロントプロセス		front-end (accounting) process	cinefil
Entered by: cinefil
利息収支		Interest paid and received
制度会計		institutional accounting
制度共通年金見込額照会回答票		Response (form) to Inquiry of Probable Amount of Common Organizational Pension
ザブトン上金額		1億単位
債枚		Credit (債権）
入金業務		(account) receivables operations
全部純資産直入法		to be reported as a component of shareholders' equity	kokuritsu
Entered by: kokuritsu
先に消化される場合		case of using up (consuming) prior...
前払い年金費用の取り崩し		The reversal of prepaid pension expenses
割増退職金制度		retiree premium benefit program
固定費の変動費化		a variabilisation of [fixed] costs
固定資産除却損		loss on retirement of fixed assets

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