account-info.tsv

# pre-land1 allAccountInfos (title, aiDivision, aiHomeSide, aiNameEn, aiNameJa, aiDesc); commit 2d9164642f2862725c653e496976770f6e2c7d6f
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). Recognised 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	Liability	Credit	Allowance for doubtful accounts	貸倒引当金	Liability: Allowance for doubtful accounts (貸倒引当金). Modeled as an independent credit-balance valuation account (評価勘定) classified under Liability: this keeps values non-negative and the Hat\/Not structure intact, deferring the B\/S contra-asset (deduction) presentation to the Write side, rather than adding a new AccountDivision (over-engineered at the 3-級 level).
AccumulatedDepreciation	Liability	Credit	Accumulated depreciation	減価償却累計額	Liability: Accumulated depreciation (減価償却累計額), valuation account (評価勘定) under the indirect method (間接法). Classified under Liability for the same reason as 'AllowanceForDoubtfulAccounts'. 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).