account-info.tsv

# post-vocab AccountInfo (title, division, homeSide, nameEn, nameJa, description); schema 1
Cash	Assets	Debit	Cash	現金	Asset: Cash (現金)
Deposits	Assets	Debit	Savings deposits	普通預金	Asset: Savings deposits (普通預金)
CurrentDeposits	Assets	Debit	Current deposits	当座預金	Asset: Current deposits (当座預金)
Securities	Assets	Debit	Securities	有価証券	Asset: Securities (有価証券)
InvestmentSecurities	Assets	Debit	Investment securities	投資有価証券	Asset: Investment securities (投資有価証券)
InvestmentInAssociate	Assets	Debit	Investment in associate	関係会社株式	Asset: Investment in associate (関係会社株式). Carrying amount under the equity method (持分法適用投資勘定).
LongTermNationalBonds	Assets	Debit	Long-term national bonds	長期国債	Asset: Long-term national bonds (長期国債)
ShortTermNationalBonds	Assets	Debit	Short-term national bonds	短期国債	Asset: Short-term national bonds (短期国債)
Products	Assets	Debit	Products	商品	Asset: Products (商品)。分記法用。3 分法 (仕入\/売上\/繰越商品) では 'MerchandiseInventory' を使う
Machinery	Assets	Debit	Machinery and equipment	機械装置	Asset: Machinery and equipment (機械装置)
Building	Assets	Debit	Real estate	建物	Asset: Real estate (建物)
Vehicle	Assets	Debit	Vehicles	車両運搬具	Asset: Vehicles (車両運搬具)
StockInvestment	Assets	Debit	Stock investment	株式投資	Asset: Stock investment (株式投資)
EquipmentInvestment	Assets	Debit	Equipment investment	設備投資	Asset: Equipment investment (設備投資)
LongTermLoansReceivable	Assets	Debit	Long-term loans receivable	長期貸付金	Asset: Long-term loans receivable (長期貸付金)
AccountsReceivable	Assets	Debit	Accounts receivable	売掛金	Asset: Accounts receivable (売掛金)
ShortTermLoansReceivable	Assets	Debit	Short-term loans receivable	短期貸付金	Asset: Short-term loans receivable (短期貸付金)
ReserveDepositReceivable	Assets	Debit	Reserve deposits, asset side	準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系	Asset: Reserve deposits, asset side (準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系)
Gold	Assets	Debit	Gold	金	Asset: Gold (金)
GovernmentService	Assets	Debit	Government service	政府サービス。SNA\/マクロ系	Asset: Government service (政府サービス。SNA\/マクロ系)
CapitalStock	Equity	Credit	Capital stock	資本金	Equity: Capital stock (資本金)
RetainedEarnings	Equity	Credit	Retained earnings	繰越利益剰余金	Equity: Retained earnings (繰越利益剰余金)
LongTermLoansPayable	Liability	Credit	Long-term loans payable	長期借入金	Liability: Long-term loans payable (長期借入金)
ShortTermLoansPayable	Liability	Credit	Short-term loans payable	短期借入金	Liability: Short-term loans payable (短期借入金)
LoansPayable	Liability	Credit	Loans payable	借入金	Liability: Loans payable (借入金)
ReserveForDepreciation	Liability	Credit	Reserve for depreciation	減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額	Liability: Reserve for depreciation (減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額) を使う)
DepositPayable	Liability	Credit	Deposits accepted	受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived'	Liability: Deposits accepted (受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived')
LongTermNationalBondsPayable	Liability	Credit	Long-term national bonds payable	長期国債, 発行側	Liability: Long-term national bonds payable (長期国債, 発行側)
ShortTermNationalBondsPayable	Liability	Credit	Short-term national bonds payable	短期国債, 発行側	Liability: Short-term national bonds payable (短期国債, 発行側)
ReserveDepositPayable	Liability	Credit	Reserve deposits, liability side	準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系	Liability: Reserve deposits, liability side (準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 'AccountsPayable' を使うこと (旧 examples が本科目を買掛金の代用にしていた経緯あり)
CentralBankNotePayable	Liability	Credit	Central bank notes	発行銀行券。SNA\/マクロ系	Liability: Central bank notes (発行銀行券。SNA\/マクロ系)
Depreciation	Cost	Debit	Depreciation	減価償却費	Expense: Depreciation (減価償却費)
AmortizationExpense	Cost	Debit	Amortization expense for intangibles	無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費	Expense: Amortization expense for intangibles (無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費) と区別される)
SalesCost	Cost	Debit	Cost of sales	売上原価	Expense: Cost of sales (売上原価)
BusinessTrip	Cost	Debit	Travel and transportation	旅費交通費	Expense: Travel and transportation (旅費交通費)
Commutation	Cost	Debit	Communication	通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う	Expense: Communication (通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う)
UtilitiesExpense	Cost	Debit	Utilities	水道光熱費	Expense: Utilities (水道光熱費)
RentExpense	Cost	Debit	Rent	支払家賃	Expense: Rent (支払家賃)
AdvertisingExpense	Cost	Debit	Advertising	広告宣伝費	Expense: Advertising (広告宣伝費)
DeliveryExpenses	Cost	Debit	Delivery	発送費	Expense: Delivery (発送費)
SuppliesExpenses	Cost	Debit	Supplies	消耗品費	Expense: Supplies (消耗品費)
MiscellaneousExpenses	Cost	Debit	Miscellaneous	雑費	Expense: Miscellaneous (雑費)
WageExpenditure	Cost	Debit	Wages	給料	Expense: Wages (給料)
InterestExpense	Cost	Debit	Interest expense	支払利息	Expense: Interest expense (支払利息)
TaxesExpense	Cost	Debit	Taxes	租税公課	Expense: Taxes (租税公課)
ConsumptionExpenditure	Cost	Debit	Consumption expenditure	消費支出。SNA\/マクロ系	Expense: Consumption expenditure (消費支出。SNA\/マクロ系)
SubsidyExpense	Cost	Debit	Subsidy expenditure	補助金支出。SNA\/マクロ系	Expense: Subsidy expenditure (補助金支出。SNA\/マクロ系)
CentralBankPaymentExpense	Cost	Debit	Central bank payment to treasury	国庫納付金支出。SNA\/マクロ系	Expense: Central bank payment to treasury (国庫納付金支出。SNA\/マクロ系)
Purchases	Cost	Debit	Purchases	仕入	Expense: Purchases (仕入)
NetIncome	Cost	Debit	Net income	当期純利益 — 決算振替用。借方側に立つため Expense 区分	Expense: Net income (当期純利益 — 決算振替用。借方側に立つため Expense 区分)
ValueAdded	Revenue	Credit	Value added	付加価値。SNA\/マクロ系	Revenue: Value added (付加価値。SNA\/マクロ系)
SubsidyIncome	Revenue	Credit	Subsidy income	補助金収入。SNA\/マクロ系	Revenue: Subsidy income (補助金収入。SNA\/マクロ系)
NationalBondInterestEarned	Revenue	Credit	National bond interest earned	国債利息収入	Revenue: National bond interest earned (国債利息収入)
DepositInterestEarned	Revenue	Credit	Deposit interest earned	預金利息収入	Revenue: Deposit interest earned (預金利息収入)
GrossProfit	Revenue	Credit	Gross profit	売上総利益 — 決算振替用	Revenue: Gross profit (売上総利益 — 決算振替用)
OrdinaryProfit	Revenue	Credit	Ordinary profit	経常利益 — 決算振替用	Revenue: Ordinary profit (経常利益 — 決算振替用)
InterestEarned	Revenue	Credit	Interest earned	受取利息	Revenue: Interest earned (受取利息)
ReceiptFee	Revenue	Credit	Receipt fee	受取手数料。支払側は 'PaymentFees'	Revenue: Receipt fee (受取手数料。支払側は 'PaymentFees')
RentalIncome	Revenue	Credit	Rental income	受取家賃	Revenue: Rental income (受取家賃)
WageEarned	Revenue	Credit	Wage income	賃金収入。SNA\/マクロ系	Revenue: Wage income (賃金収入。SNA\/マクロ系)
TaxesRevenue	Revenue	Credit	Tax revenue	租税収入。SNA\/マクロ系	Revenue: Tax revenue (租税収入。SNA\/マクロ系)
CentralBankPaymentIncome	Revenue	Credit	Central bank payment to treasury	国庫納付金収入。SNA\/マクロ系	Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系)
Sales	Revenue	Credit	Sales	売上	Revenue: Sales (売上)
EquityInEarningsOfInvestee	Revenue	Credit	Equity in earnings of investee	持分法による投資利益	Revenue: Equity in earnings of investee (持分法による投資利益). Recognized under the equity method.
NetLoss	Revenue	Credit	Net loss	当期純損失 — 決算振替用。貸方側に立つため Revenue 区分	Revenue: Net loss (当期純損失 — 決算振替用。貸方側に立つため Revenue 区分)
PettyCash	Assets	Debit	Petty cash	小口現金	Asset: Petty cash (小口現金)
NotesReceivable	Assets	Debit	Notes receivable	受取手形	Asset: Notes receivable (受取手形)
ElectronicallyRecordedReceivable	Assets	Debit	Electronically recorded monetary claims	電子記録債権	Asset: Electronically recorded monetary claims (電子記録債権)
CreditCardReceivable	Assets	Debit	Credit card receivable	クレジット売掛金	Asset: Credit card receivable (クレジット売掛金)
NotesLoansReceivable	Assets	Debit	Loans receivable on notes	手形貸付金	Asset: Loans receivable on notes (手形貸付金)
MerchandiseInventory	Assets	Debit	Merchandise inventory	繰越商品	Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\/Sales\/MerchandiseInventory). For the perpetual\/specific-identification method (分記法) use 'Products' instead.
AdvancesPaid	Assets	Debit	Advances paid	前払金	Asset: Advances paid (前払金)
PrepaidExpenses	Assets	Debit	Prepaid expenses	前払費用	Asset: Prepaid expenses (前払費用), deferral accrual account (経過勘定)
AccruedRevenue	Assets	Debit	Accrued revenue	未収収益	Asset: Accrued revenue (未収収益), deferral accrual account (経過勘定)
OtherReceivables	Assets	Debit	Other receivables	未収入金	Asset: Other receivables (未収入金)
PaymentsOnBehalf	Assets	Debit	Payments made on behalf	立替金	Asset: Payments made on behalf (立替金)
SuspensePayments	Assets	Debit	Suspense payments	仮払金	Asset: Suspense payments (仮払金)
ConsumptionTaxPaid	Assets	Debit	Consumption tax paid	仮払消費税	Asset: Consumption tax paid (仮払消費税)
PrepaidCorporateIncomeTaxes	Assets	Debit	Prepaid corporate income taxes	仮払法人税等	Asset: Prepaid corporate income taxes (仮払法人税等)
Land	Assets	Debit	Land	土地	Asset: Land (土地)
Fixtures	Assets	Debit	Fixtures and equipment	備品	Asset: Fixtures and equipment (備品)
Patent	Assets	Debit	Patent	特許権	Asset: Patent (特許権)
Trademark	Assets	Debit	Trademark	商標権	Asset: Trademark (商標権)
Software	Assets	Debit	Software	ソフトウェア	Asset: Software (ソフトウェア)
CashOverShort	Assets	Debit	Cash over and short	現金過不足	Asset: Cash over and short (現金過不足), a temporary/suspense account cleared at closing to MiscellaneousIncome\/MiscellaneousLoss
AccountsPayable	Liability	Credit	Accounts payable	買掛金	Liability: Accounts payable (買掛金)
NotesPayable	Liability	Credit	Notes payable	支払手形	Liability: Notes payable (支払手形)
ElectronicallyRecordedObligations	Liability	Credit	Electronically recorded monetary obligations	電子記録債務	Liability: Electronically recorded monetary obligations (電子記録債務)
NotesLoansPayable	Liability	Credit	Loans payable on notes	手形借入金	Liability: Loans payable on notes (手形借入金)
BankOverdraft	Liability	Credit	Bank overdraft	当座借越	Liability: Bank overdraft (当座借越)
AdvancesReceived	Liability	Credit	Advances received	前受金	Liability: Advances received (前受金)
UnearnedRevenue	Liability	Credit	Unearned revenue	前受収益	Liability: Unearned revenue (前受収益), deferral accrual account (経過勘定)
AccruedExpenses	Liability	Credit	Accrued expenses	未払費用	Liability: Accrued expenses (未払費用), deferral accrual account (経過勘定)
OtherPayables	Liability	Credit	Other payables	未払金	Liability: Other payables (未払金)
DepositsReceived	Liability	Credit	Deposits received	預り金	Liability: Deposits received (預り金)
SuspenseReceipts	Liability	Credit	Suspense receipts	仮受金	Liability: Suspense receipts (仮受金)
ConsumptionTaxReceived	Liability	Credit	Consumption tax received	仮受消費税	Liability: Consumption tax received (仮受消費税)
AccruedConsumptionTax	Liability	Credit	Accrued (unpaid) consumption tax	未払消費税	Liability: Accrued (unpaid) consumption tax (未払消費税)
AccruedCorporateIncomeTaxes	Liability	Credit	Accrued (unpaid) corporate income taxes	未払法人税等	Liability: Accrued (unpaid) corporate income taxes (未払法人税等)
UnpaidDividends	Liability	Credit	Unpaid dividends	未払配当金	Liability: Unpaid dividends (未払配当金)
AllowanceForDoubtfulAccounts	Assets	Credit	Allowance for doubtful accounts	貸倒引当金	Asset (contra): Allowance for doubtful accounts (貸倒引当金), a credit-balance valuation account (評価勘定) deducted from receivables. Home side is Credit because it is a contra asset (isContra); values stay non-negative and the Hat\/Not structure is intact. B\/S deduction (net) presentation is the Write side's job.
AccumulatedDepreciation	Assets	Credit	Accumulated depreciation	減価償却累計額	Asset (contra): Accumulated depreciation (減価償却累計額), a credit-balance valuation account (評価勘定) under the indirect method (間接法), deducted from the related depreciable assets. Home side is Credit because it is a contra asset (isContra). This is the canonical bookkeeping account for accumulated depreciation; the existing 'ReserveForDepreciation' is retained as the legacy SNA\/macro-accounting name.
LegalRetainedEarnings	Equity	Credit	Legal (appropriated) retained earnings reserve	利益準備金	Equity: Legal (appropriated) retained earnings reserve (利益準備金)
CumulativeTranslationAdjustment	Equity	Credit	Cumulative translation adjustment	為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目	Equity: Cumulative translation adjustment (為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目)
ProvisionForDoubtfulAccounts	Cost	Debit	Provision for doubtful accounts	貸倒引当金繰入	Cost: Provision for doubtful accounts (貸倒引当金繰入)
BadDebtLoss	Cost	Debit	Bad debt loss	貸倒損失	Cost: Bad debt loss (貸倒損失)
LossOnSalesOfFixedAssets	Cost	Debit	Loss on sales of fixed assets	固定資産売却損	Cost: Loss on sales of fixed assets (固定資産売却損)
LossOnSalesOfNotesReceivable	Cost	Debit	Loss on sales of notes receivable	手形売却損	Cost: Loss on sales of notes receivable (手形売却損)
PaymentFees	Cost	Debit	Payment fees / fees paid	支払手数料	Cost: Payment fees / fees paid (支払手数料), the debit counterpart of 'ReceiptFee'
MiscellaneousLoss	Cost	Debit	Miscellaneous loss	雑損	Cost: Miscellaneous loss (雑損)
CorporateIncomeTaxes	Cost	Debit	Corporate income taxes	法人税等	Cost: Corporate income taxes (法人税等)
CommunicationExpenses	Cost	Debit	Communication expenses	通信費	Cost: Communication expenses (通信費). Explicitly named counterpart of the legacy 'Commutation' (also "Communication"); 'Commutation' is retained for backward compatibility.
GainOnSalesOfFixedAssets	Revenue	Credit	Gain on sales of fixed assets	固定資産売却益	Revenue: Gain on sales of fixed assets (固定資産売却益)
RecoveryOfBadDebts	Revenue	Credit	Recovery of bad debts written off	償却債権取立益	Revenue: Recovery of bad debts written off (償却債権取立益)
MiscellaneousIncome	Revenue	Credit	Miscellaneous income	雑益	Revenue: Miscellaneous income (雑益)
ReversalOfAllowanceForDoubtfulAccounts	Revenue	Credit	Reversal of allowance for doubtful accounts	貸倒引当金戻入	Revenue: Reversal of allowance for doubtful accounts (貸倒引当金戻入). Credit counterpart used by the 差額補充法/洗替法 when the estimated allowance is smaller than the existing balance (the excess of 'AllowanceForDoubtfulAccounts' is released).
TimeDeposits	Assets	Debit	Time deposits	定期預金	Assets: Time deposits (定期預金)
LoansReceivable	Assets	Debit	Loans receivable	貸付金	Assets: Loans receivable (貸付金)
GiftCertificatesReceived	Assets	Debit	Gift certificates received	受取商品券	Assets: Gift certificates received (受取商品券)
SecurityDepositsPaid	Assets	Debit	Guarantee deposits	差入保証金	Assets: Guarantee deposits (差入保証金)
SuppliesOnHand	Assets	Debit	Supplies	貯蔵品	Assets: Supplies (貯蔵品)
ContractAssets	Assets	Debit	Contract assets	契約資産	Assets: Contract assets (契約資産)
IncomeTaxesRefundReceivable	Assets	Debit	Income taxes refund receivable	未収還付法人税等	Assets: Income taxes refund receivable (未収還付法人税等)
WorkInProcess	Assets	Debit	Work in process	仕掛品	Assets: Work in process (仕掛品)
DeferredTaxAssets	Assets	Debit	Deferred tax assets	繰延税金資産	Assets: Deferred tax assets (繰延税金資産)
LeasedAssets	Assets	Debit	Leased assets	リース資産	Assets: Leased assets (リース資産)
ToolsAndInstruments	Assets	Debit	Tools and instruments	工具器具	Assets: Tools and instruments (工具器具)
ConstructionInProgress	Assets	Debit	Construction in progress	建設仮勘定	Assets: Construction in progress (建設仮勘定)
Goodwill	Assets	Debit	Goodwill	のれん	Assets: Goodwill (のれん)
SoftwareInProgress	Assets	Debit	Software in progress	ソフトウェア仮勘定	Assets: Software in progress (ソフトウェア仮勘定)
LongTermPrepaidExpenses	Assets	Debit	Long-term prepaid expenses	長期前払費用	Assets: Long-term prepaid expenses (長期前払費用)
DishonoredNotesReceivable	Assets	Debit	Dishonored notes receivable	不渡手形	Assets: Dishonored notes receivable (不渡手形)
PrepaidPensionCost	Assets	Debit	Prepaid pension costs	前払年金費用	Assets: Prepaid pension costs (前払年金費用)
NetDefinedBenefitAsset	Assets	Debit	Retirement benefit asset	退職給付に係る資産	Assets: Retirement benefit asset (退職給付に係る資産)
DepositsInSpecialAccounts	Assets	Debit	Deposits in special accounts	別段預金	Assets: Deposits in special accounts (別段預金)
Structures	Assets	Debit	Structures	構築物	Assets: Structures (構築物)
LeaseholdRights	Assets	Debit	Leasehold interests in land	借地権	Assets: Leasehold interests in land (借地権)
NonOperatingNotesReceivable	Assets	Debit	Non-operating notes receivable	営業外受取手形	Assets: Non-operating notes receivable (営業外受取手形)
NonOperatingElectronicallyRecordedReceivable	Assets	Debit	Electronically recorded monetary claims - non-operating	営業外電子記録債権	Assets: Electronically recorded monetary claims - non-operating (営業外電子記録債権)
RefundLiabilities	Liability	Credit	Refund liabilities	返金負債	Liability: Refund liabilities (返金負債)
NonOperatingNotesPayable	Liability	Credit	Non-operating notes payable	営業外支払手形	Liability: Non-operating notes payable (営業外支払手形)
NonOperatingElectronicallyRecordedObligations	Liability	Credit	Electronically recorded obligations - non-operating	営業外電子記録債務	Liability: Electronically recorded obligations - non-operating (営業外電子記録債務)
BonusesPayable	Liability	Credit	Accrued bonuses	未払賞与	Liability: Accrued bonuses (未払賞与)
AllowanceForRepairs	Liability	Credit	Provision for repairs	修繕引当金	Liability: Provision for repairs (修繕引当金)
AllowanceForProductWarranties	Liability	Credit	Provision for warranties	商品保証引当金	Liability: Provision for warranties (商品保証引当金)
AllowanceForBonuses	Liability	Credit	Provision for bonuses	賞与引当金	Liability: Provision for bonuses (賞与引当金)
DeferredTaxLiabilities	Liability	Credit	Deferred tax liabilities	繰延税金負債	Liability: Deferred tax liabilities (繰延税金負債)
LeaseObligations	Liability	Credit	Lease liabilities	リース債務	Liability: Lease liabilities (リース債務)
GuaranteeDepositsReceived	Liability	Credit	Guarantee deposits received	預り保証金	Liability: Guarantee deposits received (預り保証金)
AllowanceForRetirementBenefits	Liability	Credit	Provision for retirement benefits	退職給付引当金	Liability: Provision for retirement benefits (退職給付引当金)
LongTermOtherPayables	Liability	Credit	Long-term accounts payable - other	長期未払金	Liability: Long-term accounts payable - other (長期未払金)
NetDefinedBenefitLiability	Liability	Credit	Retirement benefit liability	退職給付に係る負債	Liability: Retirement benefit liability (退職給付に係る負債)
StockSubscriptionDeposits	Equity	Credit	Deposits for subscriptions of shares	株式申込証拠金	Equity: Deposits for subscriptions of shares (株式申込証拠金)
LegalCapitalSurplus	Equity	Credit	Legal capital surplus	資本準備金	Equity: Legal capital surplus (資本準備金)
OtherCapitalSurplus	Equity	Credit	Other capital surplus	その他資本剰余金	Equity: Other capital surplus (その他資本剰余金)
DividendEqualizationReserve	Equity	Credit	Reserve for dividend equalization	配当平均積立金	Equity: Reserve for dividend equalization (配当平均積立金)
RepairFundReserve	Equity	Credit	Reserve for repairs	修繕積立金	Equity: Reserve for repairs (修繕積立金)
ConstructionFundReserve	Equity	Credit	Reserve for new construction	新築積立金	Equity: Reserve for new construction (新築積立金)
GeneralReserve	Equity	Credit	General reserve	別途積立金	Equity: General reserve (別途積立金)
ValuationDifferenceOnOtherSecurities	Equity	Credit	Valuation difference on available-for-sale securities	その他有価証券評価差額金	Equity: Valuation difference on available-for-sale securities (その他有価証券評価差額金)
NonControllingInterests	Equity	Credit	Non-controlling interests	非支配株主持分	Equity: Non-controlling interests (非支配株主持分)
CapitalSurplus	Equity	Credit	Capital surplus	資本剰余金	Equity: Capital surplus (資本剰余金)
EarnedSurplus	Equity	Credit	Retained earnings	利益剰余金	Equity: Retained earnings (利益剰余金)
ServiceRevenue	Revenue	Credit	Service revenue	役務収益	Revenue: Service revenue (役務収益)
OperatingRevenue	Revenue	Credit	Operating revenue	営業収益	Revenue: Operating revenue (営業収益)
GainOnSalesOfSecurities	Revenue	Credit	Gain on sale of securities	有価証券売却益	Revenue: Gain on sale of securities (有価証券売却益)
GainOnValuationOfSecurities	Revenue	Credit	Gain on valuation of securities	有価証券評価益	Revenue: Gain on valuation of securities (有価証券評価益)
DividendsReceived	Revenue	Credit	Dividend income	受取配当金	Revenue: Dividend income (受取配当金)
InterestOnSecurities	Revenue	Credit	Interest on securities	有価証券利息	Revenue: Interest on securities (有価証券利息)
GainOnSalesOfInvestmentSecurities	Revenue	Credit	Gain on sale of investment securities	投資有価証券売却益	Revenue: Gain on sale of investment securities (投資有価証券売却益)
InsuranceGain	Revenue	Credit	Gain on insurance claims	保険差益	Revenue: Gain on insurance claims (保険差益)
GainOnBargainPurchase	Revenue	Credit	Gain on bargain purchase	負ののれん発生益	Revenue: Gain on bargain purchase (負ののれん発生益)
ReversalOfAllowanceForRepairs	Revenue	Credit	Reversal of provision for repairs	修繕引当金戻入	Revenue: Reversal of provision for repairs (修繕引当金戻入)
ReversalOfAllowanceForProductWarranties	Revenue	Credit	Reversal of provision for warranties	商品保証引当金戻入	Revenue: Reversal of provision for warranties (商品保証引当金戻入)
GainOnDonationOfFixedAssets	Revenue	Credit	Gain on receipt of donated non-current assets	固定資産受贈益	Revenue: Gain on receipt of donated non-current assets (固定資産受贈益)
GainOnNationalSubsidies	Revenue	Credit	Gain on receipt of national subsidies	国庫補助金受贈益	Revenue: Gain on receipt of national subsidies (国庫補助金受贈益)
GainOnConstructionGrants	Revenue	Credit	Gain on contribution received for construction	工事負担金受贈益	Revenue: Gain on contribution received for construction (工事負担金受贈益)
LandRentReceived	Revenue	Credit	Rental income from land	受取地代	Revenue: Rental income from land (受取地代)
SalesRebates	Revenue	Debit	Sales rebates	売上割戻	Revenue: Sales rebates (売上割戻)
CostOfServices	Cost	Debit	Cost of services	役務原価	Cost: Cost of services (役務原価)
OperatingExpenses	Cost	Debit	Operating expenses	営業費用	Cost: Operating expenses (営業費用)
InventoryShrinkageLoss	Cost	Debit	Inventory shrinkage loss	棚卸減耗損	Cost: Inventory shrinkage loss (棚卸減耗損)
LossOnValuationOfMerchandise	Cost	Debit	Valuation loss on goods	商品評価損	Cost: Valuation loss on goods (商品評価損)
Bonuses	Cost	Debit	Bonuses	賞与	Cost: Bonuses (賞与)
RetirementBenefitExpenses	Cost	Debit	Retirement benefit expenses	退職給付費用	Cost: Retirement benefit expenses (退職給付費用)
ProvisionForRepairs	Cost	Debit	Provision for repairs	修繕引当金繰入	Cost: Provision for repairs (修繕引当金繰入)
ProvisionForBonuses	Cost	Debit	Provision for bonuses	賞与引当金繰入	Cost: Provision for bonuses (賞与引当金繰入)
ProvisionForProductWarranties	Cost	Debit	Provision for warranties	商品保証引当金繰入	Cost: Provision for warranties (商品保証引当金繰入)
ResearchAndDevelopmentExpenses	Cost	Debit	Research and development expenses	研究開発費	Cost: Research and development expenses (研究開発費)
AmortizationOfGoodwill	Cost	Debit	Amortization of goodwill	のれん償却	Cost: Amortization of goodwill (のれん償却)
AmortizationOfSoftware	Cost	Debit	Amortization of software	ソフトウェア償却	Cost: Amortization of software (ソフトウェア償却)
AmortizationOfPatents	Cost	Debit	Amortization of patent rights	特許権償却	Cost: Amortization of patent rights (特許権償却)
LeaseExpenses	Cost	Debit	Lease expenses	支払リース料	Cost: Lease expenses (支払リース料)
IncorporationExpenses	Cost	Debit	Organization expenses	創立費	Cost: Organization expenses (創立費)
StockIssuanceCosts	Cost	Debit	Share issuance costs	株式交付費	Cost: Share issuance costs (株式交付費)
BusinessCommencementExpenses	Cost	Debit	Business commencement expenses	開業費	Cost: Business commencement expenses (開業費)
DevelopmentExpenses	Cost	Debit	Development expenses	開発費	Cost: Development expenses (開発費)
LossOnSalesOfElectronicallyRecordedReceivables	Cost	Debit	Loss on sale of electronically recorded monetary claims	電子記録債権売却損	Cost: Loss on sale of electronically recorded monetary claims (電子記録債権売却損)
LossOnSalesOfReceivables	Cost	Debit	Loss on sale of receivables	債権売却損	Cost: Loss on sale of receivables (債権売却損)
LossOnSalesOfSecurities	Cost	Debit	Loss on sale of securities	有価証券売却損	Cost: Loss on sale of securities (有価証券売却損)
LossOnValuationOfSecurities	Cost	Debit	Loss on valuation of securities	有価証券評価損	Cost: Loss on valuation of securities (有価証券評価損)
LossOnSalesOfInvestmentSecurities	Cost	Debit	Loss on sale of investment securities	投資有価証券売却損	Cost: Loss on sale of investment securities (投資有価証券売却損)
LossOnFire	Cost	Debit	Loss on fire	火災損失	Cost: Loss on fire (火災損失)
LossOnRetirementOfFixedAssets	Cost	Debit	Loss on retirement of non-current assets	固定資産除却損	Cost: Loss on retirement of non-current assets (固定資産除却損)
LossOnReductionOfFixedAssets	Cost	Debit	Loss on tax purpose reduction entry of non-current assets	固定資産圧縮損	Cost: Loss on tax purpose reduction entry of non-current assets (固定資産圧縮損)
AdditionalIncomeTaxesForPriorPeriods	Cost	Debit	Additional income taxes for prior periods	追徴法人税等	Cost: Additional income taxes for prior periods (追徴法人税等)
RefundOfIncomeTaxes	Cost	Credit	Refund of income taxes	還付法人税等	Cost: Refund of income taxes (還付法人税等)
PurchaseRebates	Cost	Credit	Purchase rebates	仕入割戻	Cost: Purchase rebates (仕入割戻)
WelfareExpenses	Cost	Debit	Welfare expenses	福利厚生費	Cost: Welfare expenses (福利厚生費)
MaintenanceExpenses	Cost	Debit	Maintenance expenses	保守費	Cost: Maintenance expenses (保守費)
StatutoryWelfareExpenses	Cost	Debit	Legal welfare expenses	法定福利費	Cost: Legal welfare expenses (法定福利費)
LandRentPaid	Cost	Debit	Rent expenses on land	支払地代	Cost: Rent expenses on land (支払地代)
InsuranceExpense	Cost	Debit	Insurance expenses	保険料	Cost: Insurance expenses (保険料)
RepairsExpense	Cost	Debit	Repair expenses	修繕費	Cost: Repair expenses (修繕費)
StorageExpenses	Cost	Debit	Storage costs	保管費	Cost: Storage costs (保管費)
MembershipFees	Cost	Debit	Membership fees	諸会費	Cost: Membership fees (諸会費)
IncomeSummary	Assets	Debit	Income summary	損益	Bookkeeping device: Income summary (損益). Assets/NoClose is a technical debit-side placeholder; it is not a balance-sheet asset and is not automatically closed.
SuspenseAccount	Assets	Debit	Suspense account	未決算	Assets: Suspense account (未決算)
ForeignExchangeGains	Revenue	Credit	Foreign exchange gains	為替差益	Revenue: Foreign exchange gains (為替差益)
ForeignExchangeLosses	Cost	Debit	Foreign exchange losses	為替差損	Cost: Foreign exchange losses (為替差損)
ContraAccountForGuaranteeObligations	Assets	Debit	Contra account for guarantee obligations	保証債務見返	Assets: Contra account for guarantee obligations (保証債務見返)
GuaranteeObligations	Liability	Credit	Guarantee obligations	保証債務	Liability: Guarantee obligations (保証債務)
IncomeTaxesAdjustment	Cost	Debit	Income taxes - deferred	法人税等調整額	Cost: Income taxes - deferred (法人税等調整額)
BranchCurrentAccount	Assets	Debit	Branch current account	支店	Assets: Branch current account (支店)
HeadOfficeCurrentAccount	Liability	Credit	Head office current account	本店	Liability: Head office current account (本店), the credit-balance reciprocal account in branch books.
NetIncomeAttributableToNCI	Cost	Debit	Profit attributable to non-controlling interests	非支配株主に帰属する当期純利益	Cost: Profit attributable to non-controlling interests (非支配株主に帰属する当期純利益). NoClose: consolidation procedures transfer it separately to non-controlling interests.
NetLossAttributableToNCI	Revenue	Credit	Loss attributable to non-controlling interests	非支配株主に帰属する当期純損失	Revenue: Loss attributable to non-controlling interests (非支配株主に帰属する当期純損失). NoClose: consolidation procedures transfer it separately to non-controlling interests.
TradingSecurities	Assets	Debit	Trading securities	売買目的有価証券	Assets: Trading securities (売買目的有価証券)
HeldToMaturityBonds	Assets	Debit	Held-to-maturity bonds	満期保有目的債券	Assets: Held-to-maturity bonds (満期保有目的債券)
SubsidiaryStocks	Assets	Debit	Shares of subsidiaries	子会社株式	Assets: Shares of subsidiaries (子会社株式)
AffiliateStocks	Assets	Debit	Shares of associates	関連会社株式	Assets: Shares of associates (関連会社株式)
AvailableForSaleSecurities	Assets	Debit	Available-for-sale securities	その他有価証券	Assets: Available-for-sale securities (その他有価証券)
ConsumptionTaxRefundReceivable	Assets	Debit	Consumption tax refund receivable	未収還付消費税	Asset: Consumption tax refund receivable (未収還付消費税)
PropertyTaxPayable	Liability	Credit	Property tax payable	未払固定資産税	Liability: Property tax payable (未払固定資産税)
DepositsReceivedFromOfficers	Liability	Credit	Deposits received from officers	役員預り金	Liability: Deposits received from officers (役員預り金)
EntertainmentExpenses	Cost	Debit	Entertainment expenses	交際費	Expense: Entertainment expenses (交際費)
MeetingExpenses	Cost	Debit	Meeting expenses	会議費	Expense: Meeting expenses (会議費)
NewspaperBooksExpenses	Cost	Debit	Newspapers and books	新聞図書費	Expense: Newspapers and books (新聞図書費)
RawMaterials	Assets	Debit	Raw materials	原材料	Assets: Raw materials (原材料)
GoodsInTransit	Assets	Debit	Goods in transit	未着品	Assets: Goods in transit (未着品)