用語集
決算書を英語で出してくれるのは大変助かるのだが、それでも読めない・・・
実は同じ英語でも国によって表現が違うらしい。アメリカが結構特殊？
| RESULTS | 業績・決算 | |
|---|---|---|
| REVENUE | 収益 | |
| expense | 費用 | |
| profit | 利益 | |
| accounting period/fiscal period | 会計期間 | |
| Income statement / Profit and loss account(uk) / Profit and loss statement | 損益計算書 | |
| annual report | 年次報告書 | |
| financial report | 有価証券報告書 | |
| sales | 売上高 | |
| Cost of sales | 売上原価 | |
| Gross profit | 売上総利益 | |
| selling and general administrative expenses | 販売費及び一般管理費 | |
| Other income and gains | その他収益？ | 収益なのか利益なのか？？ |
| Selling and distribution costs | 販売費および物流費 | |
| Administrative expenses | 一般管理費 | |
| Other expenses | その他営業外費用及び特別損失 | |
| Finance income | 金融収益 | 受取利息 |
| net finance costs | 純金融費用 | 金融費用-金融収益 |
| operating profit / Trading profit(uk) | 営業利益 | |
| non-operating income | 営業外収益 | |
| non-operating expense | 営業外費用 | |
| ordinary profit | 経常利益 | |
| extraordinary profit | 特別利益 | |
| pre tax income | 税引前当期純利益 | |
| corporation tax | 法人税等 | |
| net income / Profit attributable to shareholders(uk)/Attributable profit(uk) | 当期純利益 | |
| Share of profits and losses of associates and jointly-controlled entities | 関連会社（団体）と合弁会社の利益損失配分 | |
| PROFIT BEFORE TAX | 税引前当期利益 | |
| PROFIT FOR THE YEAR | 当期純利益 | |
| Equity holders of the Company | 会社の株式のホルダー | |
| Minority interest | 少数株主持分 | |
| ASSETS, LIABILITIES AND MINORITY INTERESTS | 資産、負債および少数株主持分 | |
| Total assets | 資産合計 | |
| Total liabilities | 負債合計 | |
| TOTAL MINORITY INTERESTS | 全少数株主持分 | |
| RMB | 人民元 | レンミンビ |
| Property,Plant and Equipment | 有形固定資産 | |
| Property and Equipment / Tangible fixed assets | 固定資産 | |
| Good will | 営業権 | |
| Intangible assets | 無形資産 | |
| Financial assets | 金融資産 | |
| Total non-current assets | 固定資産合計 | |
| Inventories / stocks(uk) | 棚卸資産 | |
| Other receivables / Debtors(uk) | その他債権 | |
| Cash and cash equivalents | 現金及び現金同等物 | |
| Total current assets | 流動資産合計 | |
| Interest bearing loans | 有利子負債 | |
| Trade and other paybles | 買掛金及びその他債務 | |
| Employee benefits | 従業員給付 | |
| Restructuring provision | 事業改革引当金 | |
| Current tax liablity | 未払税金 | |
| Deferred tax liablity | 繰延税金資産 | |
| Total assets less total liabilities | 資産負債差額 | |
| Issued capital | 払込資本 | |
| Revaluation reserve | 再評価積立金 | |
| Hedging reserve | 繰延ヘッジ損益 | |
| Retained earnings / Profit and loss account reserve | 利益剰余金 | |
| Total equity | 純資産合計 | |
| Distribution costs | 物流費 | |
| Tax expense | 税金費用 | |
| Net profit/loss | 純利益/損失 | |
| (Equity) Interest in a jointly controlled entity | 合弁会社持分 | |
| Prepaid lease payments | 前払いリース料 | |
| Payables / Creditors(uk) | 債権（者） | |
| Financial statements / Accounts(uk) | 財務諸表 | |
| Cash / Cash at bank and in hand(uk) | 現金 | |
| Interest income / Interest receivable(uk) | 利子所得 | |
| Interest expense / Interest payable(uk) | 支払利息 | |
| Book value / net asset value(uk) | 帳簿価額 | |
| Income / Profit(uk) | 所得 | |
| Shareholders equity / Shareholders’ funds (uk) | 株主資本 | |
| Shares outstanding / Shares in issue (uk) | 発行済株式 | |
| Market Capitalization | 時価総額 | |
| depreciation | 減価償却（費） | |
| Dividend Yield | 配当利回り | |
| Enterprise Value(EV) | 企業価値 | 時価総額＋有利子負債－現金預金/買収しようとしたときの価格、という考え方らしい |
http://surgo.jp/2009/07/financial-statements.html
ここから先はただの翻訳
Limit price
The maximum or minimum price at which you are willing to buy or sell specific shares.
