Financial Glossaries
Submitted by adamrice on 15 December 2006 - 1:05pm.
J>E glossaries
Prepared by Kevin Seaver
General Annual Report Terms
| A | ||
| anaume | 穴埋め | stopgap measure |
| ararieki | 粗利益 | gross profit |
| araso(u) | 争う | compete, dispute |
| ashibumi | 足踏み | standstill, downturn |
| assen | 斡旋 | mediation, arranging |
| atamauchi | 頭打ち | (market) peak |
| atsureki | あつれき | friction, discord, strife |
| azukarikin | 預り金 | deposits received |
| azukari shisan | 預かり資産 | deposit assets |
| B | ||
| baibai | 売買 | dealing |
| baibai daka | 売買高 | trading volume |
| basket torihiki | バスケット取引き | transaction using a group of currencies, etc. |
| batsugun no | 抜群の | outstanding |
| BIS jiko shihon hiritsu | BIS<自己資本比率 | BIS capital ratio |
| bokin | 募金 | fund-raising |
| bouri o suru | 暴利をする | make undue profits, profiteer |
| boshuumono | 募集者 | equities for which subscription is solicited |
| bu | 部 | department, division |
| bunjou | 分譲 | selling (real estate) in lots |
| bunsan toushi | 分散投資 | diversified investment |
| bunseki | 分析 | analysis |
| buntanritsu | 分担率 | apportionment |
| C | ||
| CB (= tenkan shasai) | CB | convertible bond |
| chihousai | 地方債 | municipal bond |
| chinshaku | 賃借 | leasing, renting |
| chintai | 賃貸 | lease |
| choubo | 帳簿 | account book, ledger |
| chouka | 超過 | excess |
| chouki kari-irekin | 長期借入金 | long-term debt |
| chouki nouzei juutou no torikuzushi | 長期納税充当の取り崩し | drawing down of long-term tax appropriations |
| chouki saiken | 長期債券 | long-term loans |
| chouki saiken oyobi toushi | 長期債券および投資 | investments and long-term loans |
| choukou | 兆候 | sign, indication |
| chouraku | 凋落 | decline, erosion (in credit standing) |
| chousei | 調整 | (inventory) reduction |
| chousen | 挑戦 | challenge (to achieve something) |
| choutatsu | 調達 | procurement |
| chuuzai-in jimusho | 駐在員事務所 | representative office |
| corres jigyo | コルレス事業 | correspondent banking services |
| CP | ＣＰ | commercial paper |
| D | ||
| daikou | 代行 | agent |
| dairi | 代理 | agency |
| datou | 妥当 | to appropriate (funds) |
| dekidaka | 出来高 | volume |
| dokuji no | 独自の | distinctive |
| dounyuu | 導入 | introduce, incorporate |
| E | ||
| eigyou | 営業 | sales (sometimes, operations) |
| eigyou rieki | 営業利益 | operating profit, operating profit |
| eikyou | 影響 | effect, impact |
| endaka | 円高 | strong yen, the yen's appreciation |
| endless-gata | エンドレス型 | never matures, until the customer says so |
| enjo | 援助 | support, subsidy |
| F | ||
| FA | ＦＡ | fund account |
| FC | ＦＣ | franchise chain |
| front-check | フロンとチェック | explaining products at the outset, even at the customer service window, for the purpose of encouraging long-haul holding (to dispel ignorant jitters) |
| fu(maeru) | 踏まえる | be in a certain position, that's where we stand |
| fukakachi | 付加価値 | added value, value-added |
| fukuhai | 腹背 | resumption of dividend payments |
| fukumieki | 含み益 | unrealized capital gains |
| fukyuu | 普及 | dissemination, spread (broad consumer acceptance) |
| furi na | 不利な | disadvantageous |
| fusai | 負債 | liabilities |
| fusai hiritsu | 負債比率 | total liabilities/equity |
| fusshoku suru | 払拭する | sweep away, overcome |
| futan | 負担 | burden |
| futsuu shasai | 普通社債 | straight bond |
| G | ||
| gakumen | 額面 | par value (of a share) |
| gakumenware enchou fund | 額面割れ延長ファンド | extending a fund term because the fund reached maturity when the market was down, which would result in a loss for the holder (a lower par value) |
| ganpon | 元本 | principle |
| ganponware shoukan | 元本われ償還 | an investment trust which, upon reaching maturity, has less value than the principle (negative return) |
| gappei | 合併 | merger |
| gekiyaku | 劇薬 | drastic (fiscal) measure |
| gekka | 激化 | intensify, mounting (competition) |
| gen-in | 原因 | primary cause |
| genka shoukyaku | 減価償却 | depreciation |
| genkin oyobi yokin | 現金及び預金 | cash and deposits, cash and cash equivalents |
| gouben | 合弁 | joint venture |
| gyakufuu | 逆風 | head-wind, adverse conditions |
| gyoumu | 業務 | business activities, work (in the office) |
| H | ||
| ha-aku suru | 把握する | grasp, perceive, have your finger on the pulse |
| hakaru | 図る | achieve |
| hakkaku | 発覚 | disclosure (of information) |
| han-ei | 反映 | reflection (of various factors, etc.) |
| hanbai kanri hi (hankanhi) | 販売管理費(<販管費) | selling, general and administrative expenses |
| hankanhi (hanbai kanri hi) | 販管費(<販売管理費) | selling, general and administrative expenses |
| hanro | 販路 | marketing channel |
| hatan | 破綻 | (business) failure, (moral) bankruptcy |
| hatan suru | 破綻する | go bankrupt, go under |
| hatchuu | 発注 | placement of an order |
| hatten suru | 発展する | (personal, corporate) development |
| hendou kinri | 変動金利 | fluctuating interest rates |
| henkyaku | 返却 | repayment |
| hensai | 返済 | repayment |
| hikiai | 引き合い | inquiry (from a customer) |
| hikiai gyoku | 引き合い玉 | securities on hand for trading |
| hikiate gaku | 引き当て額 | reserve amount |
| hikiuke | 引受 | underwriting |
| hinmoku (yunyuu -) | 品目(<輸入) | items (of import) |
| hiyaku | 飛躍 | rapid progress, vibrant business activity |
| hodoko(su) | 施す | conduct, carry out, perform |
| hougin | 邦銀 | Japanese banks |
| hougin jouikou | 邦銀上行 | high-ranking Japanese banks |
| houki | 法規 | regulations |
| honbu | 本部 | division |
| honkakuteki | 本格的 | full-scale, full-fledged |
| houshin | 方針 | direction of the company, policy |
| hyoukason | 評価損 | loss on appraisal (of securities) |
| I | ||
| ichinen-nai hensai yotei chouki kari-irekin | 一年内返済予定長期借入金 | current portion of long-term debt |
| ichinen-nai shoukan shasai | 一年内償還社債 | current portion of long-term debt |
| ikioi ni joujite | 勢いに乗じて | go with the flow, take advantage of the circumstances |
| irai | 依頼 | request |
| itaku tesuuryou | 委託手数料 | consignment fees |
| ittei wariai | 一定割合 | fixed rate |
| izon | 依存 | reliance |
| J | ||
| jichitai | 自治体 | regional governments |
| jigyou | 事業 | business, activities, operations |
| jiko baibai | 自己売買 | dealing |
| jiko shihon rieki ritsu | 自己資本利益率 | return on equity, ROE |
| jiko shihon ritsu | 自己資本率 | equity ratio, capital ratio (equity/assets) |
| jimu | 事務 | office work, office administration |
| jounoukin | 上納金 | money paid to the government |
| joutosei | 譲渡性 | transferability (of rights, etc.) |
| jouyokin | 剰余金 | retained earnings |
| juchuu | 受注 | brokerage |
| juugyouin azukarikin | 従業員預り金 | employees' savings deposits |
| juujitsu shita | 充実した | fortified |
| jukyuu kanwa | 需給緩和 | relaxation of supply and demand |
| jun-o-ote | 準大手 | second-tier, secondary (after <嗾e) |
| junzou | 純増 | net increase |
| juurai | 従来 | conventional, previous |
| juushi | 重視 | serious consideration |
| juutou | 充当 | appropriation, allotment |
| juyou | 需要 | demand, ALSO sales |
| juyouu | demand | |
| JV | ＪＶ | joint venture |
| K | ||
| kabu karami sai | 株絡み債 | equity-linked bonds |
| kabuka | 株価 | stock prices |
| kabunushi shihon | 株主資本 | (shareholders') equity |
| kabunushi shihon hiritsu | 株主資本比率 | equity ratio, capital ratio (equity/assets) |
| kaimodoshi | 買い戻し | buy-back of stock immediately after sale to show a profit |
| kaifuku | 回復 | recovery, rebound |
| kaihatsu | 開発 | development (research & -) |
| kaikakekin | 買掛金 | accounts payable |
| kaimetsuteki | 壊滅的 | destructive |
| kaishou | 解消 | elimination (of bad debt) |
| kakaku hakai | 価格破壊 | price destruction |
| kakaku hakai | price destruction = plummet in prices caused by rising Japanese consumer awareness of huge gap between prices in Japan and abroad | |
| kakan ni | 果敢に | resolutely |
| kakeme tanpo | 掛け目担保 | collateral value |
| kakkiteki | 画期的 | innovative (epoch-making) |
| kakutoku | 獲得 | acquisition, obtaining |
| kakuzuke | 格付け | rating (by Moody's, S&P, etc.), ranking |
| kangen | 還元 | restoration, refund, rebate, passing on (of savings) |
| kangen (rieki -) | 還元(<利益) | retained earnings or dividends |
| kanji | 幹事 | manager (of bond underwriting) |
| kankai | 官界 | bureaucracy |
| kankou (torihiki -) | 慣行(<取引き) | usual business practices |
| kankyou | 環境 | business environment (important), natural environment (not important) |
| kankyou (chikyuu -) | 環境(<地球) | natural environment (pawn of PR) |
| kankyou (jigyou -) | 環境(<事業) | business environment |
| kanren gaisha kabushiki | 関連会社株式 | investments in subsidiaries and affiliates |
| kanri | 管理 | management (of risk, of distribution) |
| kansan ritsu | 換算率 | exchange rate |
| kansetsu | 間接 | indirect, not front-line sales (i.e. sales support, human resources, etc.) |
| kanshin | 感心 | worry, concern (about price discrepancies) |
| kansoku | 観測 | observation |
| kanyo | 関与 | participation, involvement |
| kanyuu | 勧誘 | solicitation |
| kari-irekin | 借入金 | borrowed money |
| kashidashi | 貸し出し | loan |
| kashitsukekin | 貸付金 | loan |
| kashidaorekin | 貸倒金 | allowance for doubtful accounts |
| kate | 糧 | core business, subsistence of a company (foodstuff) |
| katsudou | 活動 | (business) activities |
| kawakiri | 皮切り | originator, originate |
| kawase | 為替 | currency exchange |
| kazei shotoku | 課税所得 | taxable income |
| kei-ei | 経営 | management (of a business) |
| kei-ei hatan | 経営破綻 | business failure |
| keijou rieki | 経常利益 | income before income taxes, current income, current profit, ordinary income, recurring income, recurring profit, etc. (this figure is seldom used by non-Japanese analysts) |
| keikaku | 計画 | a plan |
| keiki | 景気 | economy, economic conditions |
| keikou | 傾向 | trend |
| keimou katsudou | 啓蒙活動 | infomercial-type instructional marketing efforts |
| keiro | 経路 | channel |
| keisha haibun | 傾斜配分 | unbalanced allocation, overweighted |
| keizai | 経済 | economy (of a nation) |
| kengen no ijou | 権限の委譲 | transfer of responsibility |
| kensetsu kari-kanjou | 建設仮勘定 | construction in progress |
| kenshoukintsuki | 券賞金付き | "lottery" time deposit |
| kessai | 決済 | approved, sanctioned |
| kichou | 基調 | underlying basis, substance, tone |
| kichuu heikin choutatsu fusai | 期中平均調達負債 | average interest earning liabilities |
| kichuu heikin unyou shisan | 期中平均運用資産 | average interest earning assets |
| kihassai | bonds on secondary market (in circulation) | |
| kikai oyobi souchi | 機械及び装置 | machinery and equipment |
| kikai souchi | 機械装置 | machinery and equipment |
| kin-yuu hikishime | 金融引き締め | monetary tightening |
| kin-yuu kikan | 金融機関 | financial institutions |
| kinchou kanwa | 緊張緩和 | alleviation of tension |
| kingaku | 金額 | amount of money |
| kinri | 金利 | interest |
| kinrishou | 金利鞘 | interest margin |
| kinsen | 金銭 | money, finances |
| kinsen-ue no | 金銭上の | monetary fiscal |
| kin-yuu shuushi | 金融出資 | net interest income (expense) |
| kisai | 起債 | floating a loan, issuing a bond |
| kisai ukiagesaki | 起債浮上げ先 | bond issuer |
| kisei kanwa | 規制緩和 | easing of regulations |
| kisei suru | 規制する | regulate, control |
| kiso(u) | 競う | compete with |
| kiten | 起点 | starting point |
| kizashi | 兆し | signs |
| koubairyoku | 購買力 | purchasing power |
| koubo | 公募 | initial public offering |
| koueki shintaku | 公益信託 | charitable trusts |
| kojin shouhi | 個人消費 | consumer spending |
| koujo | 控除 | deductions |
| koujou | 向上 | improve, upgrade, strengthen |
| koukai | 公開 | initial public offering |
| kouken | 貢献 | contribution |
| kokusai | 国債 | national government bond |
| kokusai nyuusatsu | 国債入札 | bidding on government bonds |
| koukyousai | 公共債 | government bond |
| konponteki | 根本的 | fundamentally, essentially |
| kounyuu | 購入 | purchase |
| kouritsu | 効率 | efficiency |
| koushou | 交渉 | negotiations |
| koushuurimono | ＸＸＸ | bonds bought below principle that yield both interest and capital gain (principle - purchase price) on redemption |
| koutai | 後退 | recession |
| koutei buai | 公定歩合 | official discount rate |
| kotei fusai | 固定負債 | long-term liabilities |
| kotei shisan | 固定資産 | fixed assets |
| koyou | 雇用 | employment |
| kumiawase chochiku | 組み合わせ貯蓄 | combined savings |
| kuri-ire gaku (hikiatekin -) | 繰入額(<引当金) | transfer (to reserves for...) |
| kusen | 苦戦 | play hardball |
| kuwada(teru) | 企てる | plan |
| kyakkou ni a(biru) | 脚光に浴びる | be in the spotlight |
| kyoujin na | 強靭な | tenacious, tough |
| kyouka | 強化 | fortify, strengthen, upgrade, enhance |
| kyousou | 競争 | competition |
| kyoutouho | 橋頭堡 | foothold (bridgehead) |
| kyuusai | 救済 | bail-out, rescue |
| kyuuyo shotoku | 給与所得 | earned income |
| L | ||
| M | ||
| maebarai hiyou | 前払費用 | pre-paid expenses |
| maeukekin | 前受金 | advances from customers, advance payments received |
| makana(u) | 賄う | cover, provide for |
| manki jisshi teikei | 満期実施定型 | maturity date can be specified |
| medo ga tatsu | 目処が立つ | There is hope for - |
| meidai | 命題 | proposition |
| meza(su) | 目指す | aim at |
| mi(tasu) (needs o -) | 満たす | satisfy (needs) |
| midi | ミディ | mini-dealer |
| miharai hiyou | 未払費用 | accrued expenses |
| miharai zeikin | 未払税金 | accrued income taxes |
| mima(wareru) | 見回れる | have something bad (endaka, etc.) visited upon you |
| mishobun jouyokin | 見処分剰余金 | unappropriated surplus |
| mishuunyuukin | 未収入金 | other receivables |
| misu(eru) | 見据える | focus on (stare at) |
| mito-osu | 見通す | forecast, predict |
| mochiai | 持ち合い | cross-holding of shares |
| mochiai kaishou | 持ち合い解消 | mutual selling off of stock cross-holdings |
| mochikabu shindan | 持ち株診断 | analyzing (customer's) stock portfolio |
| modoshi-ire eki | 戻入れ益 | reversal (of allowance for doubtful accounts) |
| moyo-oshimono | 催し物 | corporate entertainment |
| mukei shisan | 無形資産 | intangible fixed assets |
| muku(iru) | 報いる | reward, compensate |
| mutanpo | 無担保 | unsecured (loan) |
| N | ||
| naibu ryuuho | 内部留保 | internal reserves |
| naiki | 内規 | bylaws |
| nanchou | 軟調 | bearish, weakness, selling-off trend |
| nankyoku | 難局 | difficult situation |
| NED | ＮＥＤ | Nihon Enterprise Development |
| nibu(ru) | 鈍る | become dull |
| nin-i tsumitatekin | 任意積立金 | voluntary reserves |
| nina(u) | 担う | shoulder, bear, carry (a burden) |
| ninaite | 担い手 | bearer |
| noufu | 納付 | payment |
| noridasu | 乗出す | launch |
| nukeana | 抜け穴 | loophole |
| O | ||
| oikaze | 追風 | tailwind, impetus |
| o-oyake ni suru | 公にする | make public |
| open toushin | open<投信 | like a mutual fund, a trust fund in which you can always invest more money, buy more stock |
| P | ||
| Q | ||
| R | ||
| rakusatsu | 落札 | successful bid |
| renketsu | 連結 | consolidated |
| rieki junbikin | 利益準備金 | legal reserve |
| rieki kangen | 利益還元 | retained earnings or dividends |
| rieki sankagata shasai | 利益参加型社債 | profit-participation bond |
| rimawari | 利回り | interest, return, yield |
| rishi | 利子 | interest |
| risoku | 利息 | interest |
| risoku bunkatsu uketorigata teiki yokin | 利息分割受取型定期預金 | installment time deposit in which customer can receive all or part of the interest before maturity |
| ritsuan | 立案 | draw up (a business plan, proposal) |
| ruikeigaku | 累計額 | accumulated (depreciation) |
| ruiseki | 累積 | cumulative |
| ruiseki gaika kansan chouseigaku | 累積外貨換算調整額 | cumulative translation adjustment |
| ruison kaishou | 塁損解消 | dissolution of accumulated losses |
| ryuudou fusai | 流動負債 | current liabilities |
| ryuudou hiritsu | 流動比率 | current ratio (current liabilities/current assets) |
| ryuudou shisan | 流動資産 | current assets |
| ryuudousei | 流動性 | liquidity |
| ryuuho suru | 留保する | hold off on making a decision |
| ryuutsuu shijoo | 流通市場 | secondary market |
| S | ||
| saihen | 再編 | reorganization |
| saiken | 債権 | claim, right to collect a debt |
| saiken | 債券 | bond |
| saisansei | 採算性 | profitability |
| saisentan | 最先端 | state of the art, cutting edge, advanced |
| sakiyuki | 先行き | future, outlook (for market) |
| sakidakakan | 先高感 | anticipation of high prices |
| sakimono | 先物 | futures |
| sakiyasukan | 先安感 | anticipation of low prices |
| sankaku | 参画 | participation in the planning stages |
| sashihiki junjouyokin | 差し引き純剰余金 | (balance) net surplus |
| sashihiku | 差し引く | deduct, take away, balance |
| sashi-ire hoshoukin | 差入保証金 | rental deposits |
| sayuu suru | 左右する | control, sway, have influence on |
| se(rareru) | 競られる | being urged |
| seisan chousei | 生産調整 | production cuts |
| sekinin junbikin | 責任準備金 | reserve for liability |
| senbetsu | 選別 | selective |
| senzai | 潜在 | potential, latent |
| setsubi toushi | 設備投資 | capital investment |
| shain haitou junbikin | 社員配当準備金 | reserve for policy(holder) dividends |
| shakkin | 借金 | debt |
| sharyou oyobi kigu, bihin | 車両及び機具備品 | vehicles and fixtures |
| shasai | 社債 | corporate bond, straight bond |
| shasai hakkou sashihikikin | 社債発行差引金 | reserve for bond issuance expenses |
| shateiken (nai) | 射程圏（内） | within range, achievable |
| shi suru (kakudai ni -) | 資する（拡大に） | be conducive to, contribute to, assist (expansion) |
| shi-ire | 仕入 | procurement (of raw materials for manufacturing) |
| shidai | 次第 | procedure, circumstances, status of things |
| shidou | 指導 | guidance, leadership |
| shigekisaku | 刺激策 | stimulus policy |
| shihanki | 四半期 | (fiscal quarter) |
| shiharai tegata | 支払手形 | notes payable |
| shihon | 資本 | shareholders' equity, equity, capital |
| shihon hiritsu | 資本比率 | equity ratio, capital ratio (equity/assets) |
| shihon junbikin | 資本準備金 | additional paid-in capital |
| shihonkin | 資本金 | common stock |
| shijou kankyou | 市場環境 | market environment |
| shijou ryuudou | 市場流動 | money-market liquidity |
| shikin rishou | 資金利鞘 | net interest margin |
| shikisai | 色彩 | (political coloring) |
| shikou | 志向 | (consumer) preference, intention |
| shikumisai | 仕組債 | specially structured bonds, with perquesite such as a lottery ticket, etc. |
| shin-ei | 新鋭 | cutting-edge, the latest (technology) |
| shinazoroe | 品揃え | product line-up |
| shinki jigyou | 新規事業 | new business |
| shinkokuka | 深刻化 | intensification, aggravation |
| shinsa | 審査 | investigate |
| shinshu | 進取 | enterprise |
| shintou | 浸透 | (market) saturation |
| shinyou shoukai | 信用照会 | credit inquiries |
| shisan haibun | 資産配分 | asset allocation |
| shisuu | 指数 | index (do not translate in graph titles) |
| shitsu | 質 | quality |
| shitsu | 室 | (i.e., product development) office |
| shoudan | 商談 | business talks, deal negotiations |
| shouhin (in BS) | 商品 | inventory, inventories |
| shouken | 商権 | commercial rights |
| shoukyaku | 償却 | depreciation |
| shoumouhin hi | 消耗品費 | office supplies |
| shousuu kabunushi mochibun | 少数株主持分 | minority interests in consolidated subsidiaries |
| shotoku no kakusa | 所得の格差 | disparity in income levels |
| shoyou shikin | 所要資金 | necessary funds |
| shuhou | 手法 | means (of doing something) |
| shuin | 主因 | primary cause |
| shujutaku | 主受託 | lead commissioned bank (for bond issue) |
| shukanji | 主幹事 | lead manager, bookrunner (for underwriting) |
| shukkaryou | 出荷料 | shipping volume |
| shukushoukinkou | 縮小均衡 | reduction equilibrium?? |
| shuunin | 就任 | assumption of office |
| shuuri meigara | 収利銘柄 | (high) total return equity (interest + capital gain) |
| shusai suru | 主催する | sponsor, host |
| shuushi | 収支 | income and expenses |
| shuushin | 終身 | whole-life life insurance |
| shutoku suru | 取得する | acquire |
| shuuyou | 収用 | expropriation |
| soujou kouka | 相乗効果 | synergy |
| soukou suru | 奏効する | come to fruition |
| sokogatai | 底堅い | firm bottom-prices are highly unlikely to fall below a certain level |
| sokoirekan | 底入れ感 | a sense that the market has bottomed out |
| soku shita | 即した | conforming to |
| soku suru (X ni -) | 即する | model something (after X) |
| sokyuu | 遡及 | make a case for (an action, a product) |
| son-eki | 損益 | profits and losses, income (statement) |
| sonkiri | 損切り | cutting your losses |
| sono ta no jouyokin | その他の剰余金 | retained earnings |
| sonritsu | 存立 | existence |
| souryou kisei | 総量規制 | regulation (by government) of (transaction) volume |
| sousai suru | 相殺する | offset (an expense with a gain, etc.) |
| soushihon | 総資本 | total assets (total liabilities + equity) |
| soushisan | 総資産 | total assets |
| soushisan kaiten ritsu | 総資産回転率 | asset turnover (measured in times) |
| soushutsu | 創出 | (cash flow) provided by |
| soutaiteki | 相対的 | relatively, reciprocally |
| sozei | 租税 | taxes |
| sui-i | 推移 | change (do not translate in graphs) |
| T | ||
| taizenki | 対前期 | compared with the previous fiscal year |
| Taigai Kaihou Toshi | 対外開放都市 | Free-Access Zones |
| taishaku taishouhyou | 貸借対照表 | balance sheets |
| taishou | 対象 | target (market) |
| taisho suru | 対処する | deal with, cope with |
| taishoku kyuuyo hikiatekin | 退職給与引当金 | employees' retirement allowances |
| taitou | 対等 | parity, equity |
| taitou suru | 台頭する | gain power, come to the fore |
| tanaoroshi shisan | 棚卸資産 | inventories, working assets |
| tanki kari-irekin | 短期借入金 | short-term loans |
| tanpo | 担保 | collateral, security |
| tanpo (kakeme -) | 担保（掛目） | collateral value |
| tantai | 単体 | non-consolidated |
| tassei suru | 達成する | achieve, accomplish |
| tatemono oyobi kouchikubutsu | 建物及び構築物 | buildings and structures |
| tedori no gaku | 手取りの額 | money on hand |
| tei-i yokobai | 低位横這い | crawl along a low levels |
| teimei | 低迷 | stagnation, economic downturn |
| Teishinshou | 逓信省 | prewar Communications Ministry |
| teitai | 停滞 | stagnation |
| tekichi seisan | 適地生産 | production in the optimal location for maximum efficiency |
| tekisai kijun | 適才基準 | (relaxed, etc.) standards for bond issuing |
| tekiyou | 適用 | adaptation, application |
| tekkaku ni | 的確に | accurately (respond - to needs) |
| tenkai | 展開 | (overseas) expansion |
| tenkan shasai (= CB) | 転換社債 | convertible bond |
| tesuuryou | 手数料 | commissions, fees |
| to(wareru) | 問われる | being demanded, being questioned |
| tochi | 土地 | land |
| tougou suru | 統合する | integrate, unify |
| touhaigou | 統廃合 | elimination and consolidation |
| touki | 騰貴 | rise in prices |
| touki | 投機 | speculation |
| touki mishobun riekikin | 当期未処分利益金 | unappropriated retained earnings |
| touki rieki | 当期利益 | net income |
| tokutei kinsen shintaku | 特定金銭信託 | designated money in trust |
| tonza | 頓挫 | (a serious) setback |
| tora(eru) | 採れえる | seize upon |
| torihiki kankou | 取引き慣行 | usual business practices |
| toritsugi | 取次ぎ | acting as an intermediary, go-between |
| tousan | 倒産 | insolvency, bankruptcy |
| toushi kikan | 投資機関 | institutional investors |
| toushi shintaku | 投資信託 | investment trust (like mutual funds but the rules are different from the U.S.) |
| toushi yuuka shouken | 投資有価証券 | investment securities |
| toushin ruitou | 投信るいとう | RUITO continual investment trust |
| tousou = toushi soudan | 投相 = <投資相談 | investment consulting |
| touta suru | 淘汰する | select, weed out |
| tsuchika(u) | 培う | cultivate, foster |
| tsuuchou | 通帳 | bank account register |
| tsumitate teiki yokin | 積立定期預金 | installment time deposits |
| U | ||
| ukeoi | 請負 | contract to do (construction) work |
| uketori tegata | 受取手形 | notes receivable |
| uketori haitoukin | 受取配当金 | dividends received |
| ukezara | 受皿 | place to shunt excess workers |
| un-you | 運用 | manage (funds), make practical use of |
| urazuke | 裏付け | backing, support |
| uriage daka | 売上高 | net sales |
| urikakekin | 売掛金 | accounts receivable |
| usuakinai | 薄商い | light trading |
| V | ||
| VC | ＶＣ | venture capital |
| W | ||
| wariai | 割合 | ratio |
| X | ||
| Y | ||
| yakuin houshuu | 役員報酬 | compensation for directors |
| yakumu torihiki | 役務取引 | fees and commissions |
| yataibone | 屋台骨 | framework |
| you suru | 擁する | possess |
| youin | 要因 | primary cause |
| yojoukin (sono ta no -) | 余剰金（その他の） | retained earnings, retained surplus |
| yokobai | 横這い | stay flat |
| youso | 要素 | essential, key element |
| yosou ijou | 予想以上 | more than expected |
| yosoku | 予測 | forecast |
| youto | 用途 | application (for a product) |
| yuuchi | 誘致 | lure (business to the area, etc.) |
| yuda(neru) | 委ねる | entrust |
| yuukei kotei shisan | 有形固定資産 | property, plant and equipment |
| yuuka shouken | 有価証券 | marketable securities |
| yuuka shouken hyouka son | 有価証券評価損 | loss on revaluation of securities |
| yuuka shouken todokedesho | 有価証券届出書 | registration statement (for listing on stock exchange) |
| yuukei shisan | 有形資産 | tangible fixed assets |
| yuukiteki | 有機的 | seamless (science: organic) |
| yukisaki | 行き先 | outlook, direction |
| yuukou | 有効 | effectiveness |
| yuukou kyuunin bairitsu | number of job seekers vs. number of jobs | |
| yuukyuu fudousan | 遊休不動産 | under-utilized real estate |
| yuuri na | 有利な | advantageous |
| yuru(ginai) | 揺るぎない | unwavering |
| yushutsu shorui | 輸出書類 | export documents |
| yuusuu | 有数 | prominent |
| Z | ||
| zaikei | 財形 | special tax-treatment savings plan for salaried employees |
| zaisei | 財政 | finances |
| zandaka juushi | 残高重視 | account that pays attention to balance |
| zanson juushi | 残存重視 | account that pays attention to balance |
| zengaku shusshi | 全額出資 | wholly-owned |
| zenki | 前期 | previous fiscal year |
| zenseigo | 全盛後 | after the height of prosperity (bubble economy) |
| zouhai | 増配 | increased dividend payments |
| zokushin | 続伸 | continued rise (in sales) |
Financial Statements (in standard U.S. accounting format)
| BALANCE SHEETS | taishaku taishouhyou | 貸借対照表 |
| ASSETS | shisan no bu | 資産の部 |
| Current Assets | ryuudou shisan | 流動う資産 |
| Cash and time deposits (cash and cash equivalents) | genkin yokin | 現金預金 |
| Marketable securities | yuuka shouken | 有価証券 |
| Notes and accounts receivable | uketori tegata oyobi urikakekin | 受取手形及び売掛金 |
| Inventories | tanaoroshi shisan | 棚卸資産 |
| Prepaid expenses | maebarai hiyou | 前払費用 |
| Other current assets | sono ta ryuudou shisan | その他流動資産 |
| Allowance for doubtful receivables | kashidaore hikiatekin | 貸倒引当金 |
| Property, Plant and Equipment | yuukei kotei shisan | 有形固定資産 |
| Land | tochi | 土地 |
| Buildings and structures | tatemono oyobi kouchikubutsu | 建物及び構築物 |
| Machinery and equipment | kikai souchi | 機械装置 |
| Fixtures | kigu | 機具 |
| Construction in progress | kensetsu karikanjou | 建設仮勘定 |
| Accumulated depreciation | genka shoukyaku ruikeigaku | 減価償却累計額 |
| Investments and Long-Term Loans | chouki saiken oyobi toushi | 長期債券及び投資 |
| Investment securities | toushi yuuka shouken | 投資有価証券 |
| Investments in subsidiaries and affiliates | kankei kaisha kabushiki | 関係会社株式 |
| LIABILITIES AND SHAREHOLDERS' EQUITY | fusai oyobi shihon no bu | 負債及び資本の部 |
| Current Liabilities | ryuudou fusai | 流動負債 |
| Short-term borrowings | tanki kari-irekin | 短期借入金 |
| Notes and accounts payable | shiharai tegata oyobi kaikakekin | 支払手形及び買掛金 |
| Current portion of long-term debt | ichinen inai hensai yotei chouki kari-irekin | 一年以内返済予定長期借入金 |
| Other accounts payable | miharaikin | 未払金 |
| Accrued income taxes | miharai houjinzei nado, miharai zeikin | 未払法人税等；未払税金 |
| Advance payments received | maeukekin | 前受金 |
| Employees' savings deposits | juugyouin azukarikin | 従業員預り金 |
| Accrued expenses | miharai hiyou | 未払費用 |
| Long-Term Liabilities | kotei fusai | 固定負債 |
| Long-term debt | shasai oyobi chouki kari-irekin | 社債及び長期借入金 |
| Liability for severance indemnities | taishoku kyuuyo hikiatekin | 退職給与引当金 |
| Minority Interests in Consolidated Subsidiaries | shousuu kabunushi mochibun | 少数株主持分 |
| Shareholders' Equity | shihon | 資本 |
| Common stock | shihonkin | 資本金 |
| Additional paid-in capital | shihon junbikin | 資本準備金 |
| Legal reserve | rieki junbikin | 利益準備金 |
| Retained earnings | sono ta no jouyokin | その他の剰余金 |
| Appropriated retained earnings | nin-i tsumitatekin | 任意積立金 |
| Unappropriated retained earnings | touki mishobun riekikin | 当期未処分利益金 |
| Cumulative translation adjustment | ruiseki gaika kansan chouseigaku | 累積外貨換算調整額 |
| STATEMENTS OF INCOME | son-eki keisansho | 損益計算書 |
| Net sales | uriagedaka | 売上高 |
| Cost of sales | uriage genka | 売上原価 |
| Gross profit | uriage sourieki | 売上げ総利益 |
| Selling, general and administrative expenses | hanbaihi oyobi ippan kanrihi | 販売費及び一般管理費 |
| Non-operating income | eigyougai shuueki | 営業外収益 |
| Interest and dividends received | uketori risoku | 受取利息 |
| Non-operating expenses | eigyougai hiyou | 営業外費用 |
| Interest paid | shiharai risoku | 支払利息 |
| Loss on revaluation of investments in securities | toushi yuuka shouken hyoukason | 投資有価証券評価損 |
| Loss on disposal of property and equipment | kotei shisan shoukyakuson | 固定資産償却損 |
| Extraordinary income | tokubetsu rieki | 特別利益 |
| Reversal of allowance for doubtful receivables | kashidaore hikiatekin modoshi-ire eki | 貸倒引当金戻入益 |
| Extraordinary losses | tokubetsu sonshitsu | 特別損失 |
| Head office relocation expenses | honsha iten hiyou | 本社移転費用 |
| Income before income taxes | zei hikumae rieki | 税引く前利益 |
| Income taxes | houjinzei oyobi juuminzei | 法人税及び住民税 |
| Minority interests in income of consolidated subsidiaries | shousuu kabunushi son-eki | 少数株主損益 |
| Equity in income of affiliated companies | mochibunhou ni yoru toushi son-eki | 持分方による投資損益 |
| Net income | toukirieki | 当期利益 |
| Unappropriated retained earnings | touki mishobun riekikin | 当期未処分利益金 |
| STATEMENTS OF CASH FLOWS | cash flow hyou | キャッシュ・フロー表 |
| Cash flows from operating activities | eigyou katsudou ni yoru cash flow | 営業活動によるキャッシュ・フロー |
| Net income | touki rieki | 当期利益 |
| Adjustments to reconcile net income to net cash provided by operating activities | eigyou katsudou ni yori zouka shita cash e no chousei | 営業活動により増加したキャッシュへの調整 |
| Depreciation and amortization | yuukei kotei shisan no genkashoukyakuhi oyobi mugata kotei shisan no genkashoukyakuhi | 有形固定資産の減価償却費及び無形固定資産の減価償却費 |
| Provision for severence indemnities | taishoku kyuuyo hikiatekin kuri-iregaku | 退職給与引当金繰入れ額 |
| Deferred income taxes | kurinobe zeikin | 繰延税金 |
| Equity in income of affiliated companies | mochibunhou ni yoru toushi son-eki | 持分方による投資損益 |
| Increase (decrease) in notes and accounts receivable, trade | uketori saiken no zouka (genshou) | 受取債権の増加（減少） |
| Increase (decrease) in inventories | tanaoroshi shisan no zouka (genshou) | 棚卸資産の増加（減少） |
| Increase (decrease) in other current assets | sono ta no ryuudou shisan no zouka (genshou) | その他の流動資産の増加（減少） |
| (etc. for other items) | 等等 | |
| Cash flows from investing activities | toushi katsudou ni yoru cash flow | 投資活動によるキャッシュ・フロー |
| Proceeds from sales of property | yuukei kotei shisan no baikyakushuunyuu | 有形固定資産の売却収入 |
| Acquisition of property and equipment | yuukei kotei shisan no kounyuu | 有形固定資産の購入 |
| Purchase of marketable securities | yuuka shouken no kounyuu | 有価証券の購入 |
| Cash flows from financing activities | zaimu katsudou ni yoru cash flow | 財務活動によるキャッシュ・フロー |
| Proceeds from long-term debt | chouki kari-irekin no kari-ire | 長期借入金の借り入れ |
| Repayment of long-term debt | chouki kari-irekin no hensai | 長期借入金の返済 |
| Dividends paid | haitoukin no shiharai | 配当金の支払い |
| Increase in short-term borrowings | tanki kari-irekin no zouka | 短期借入金の増加 |
| Effect of exchange rate on cash and cash equivalents | kawase hendou no cash ni taisuru eikyougaku | 為替変動のキャッシュに対する影響額 |
| Net increase (decrease) in cash and cash equivalents | genkin oyobi genkin doutou mono junzouka (genshou) gaku | 現金及び現金同等物純増加（減少）額 |
| Cash and cash equivalents at beginning of year | genkin oyobi genkin doutou mono kishu zandaka | 現金及び現金同等物期首残高 |
| Cash and cash equivalents at end of year | genkin oyobi genkin doutou mono kimatsu zandaka | 現金及び現金同等物期末残高 |
| Supplemental disclosure of cash flow information | hosoku jouhou | 補足情報 |
| Cash paid during the year for: | ichi nenkan shiharaigaku | 一年間支払額 |
| Interest | risoku | 利息 |
| Income taxes | houjin zeikin nado | 法人税金等 |