Thuật ngữ báo cáo thu nhập
(bản dịch tiếng Nhật-Anh)
損益計算書の用語（日英対訳）
Khi dịch báo cáo tài chính – báo cáo lãi lỗ 損益計算書 sang tiếng Anh như “Income statement”、”Statement of Income”
Sau đây là một trong những ví dụ mẫu dịch thuật Nhật – Anh tại công ty dịch thuật IFK.
| Statements of Income | 損益計算書 |
|---|---|
| Revenues | 売上高 |
| Sales of products | 商品・製品売上高 |
| Financing operations | 金融収益 |
| Total revenues | 売上高合計 |
| Costs and expenses | 売上原価並びに販売費及び一般管理費 |
| Operating expenses | 売上原価 |
| Cost of financing operations | 金融費用 |
| Selling, general and administrative expenses | 販売費及び一般管理費 |
| Total costs and expenses | 売上原価並びに販売費及び一般管理費合計 |
| Operating income (loss) | 営業利益（損失） |
| Other income (expense),net | その他の収益（費用）,純額 |
| Interest and dividend income | 受取利息及び受取配当金 |
| Interest expense | 支払利息 |
| Foreign exchange gain (loss) | 為替差益（差損） |
| Other income (loss) | その他の収益（費用） |
| Total other income (expense) | その他の収益（費用)合計 |
| Income before income taxes | 税金等調整前純利益 |
| Provision for income taxes | 法人税等 |
| Net income | 純利益 |
| Balance Sheets | 貸借対照表 |
|---|---|
| Assets | 資産の部 |
| Current assets | 流動資産 |
| Cash and cash equivalents | 現金及び現金同等物 |
| Trade accounts and notes receivable | 受取手形及び売掛金 |
| Finance receivables | 金融債権 |
| Other receivables | 未収入金 |
| Inventories | たな卸資産 |
| Deferred income taxes | 繰延税金資産 |
| Prepaid expenses and other current assets | 前払費用及びその他 |
| Total current assets | 流動資産合計 |
| Investments and advances | 投資及び貸付金 |
| Affiliated companies | 関連会社に対する投資及び貸付金 |
| Securities investments and other | 投資有価証券その他 |
| Total investments and other assets | 投資及びその他の資産合計 |
| Property, machinery and equipment | 有形固定資産 |
| Land | 土地 |
| Buildings | 建物 |
| Machinery and equipment | 機械装置 |
| Less-Accumulated depreciation | 控除－減価償却累計額 |
| Total property, machinery and equipment | 有形固定資産合計 |
| Other assets | その他の資産 |
| Goodwill | のれん |
| Deferred tax assets, non-current | 繰延税金資産 |
| Intangible and other assets | 無形固定資産及びその他資産 |
| Total assets | 資産の部合計 |
Công ty TNHH Giáo Dục và Dịch Thuật IFK
Tầng 14, Tòa Nhà HM Town, 412 Nguyễn Thị Minh Khai, Quận 03, Hồ Chí Minh
