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引当金 [more than 100 entries (specify more word(s) to get fewer results)]
  1. provision    引当金
  2. reserve    引当金
  3. reserve liability    引当金債務
  4. provisions, contingent liabilities and contingent assets    引当金、偶発債務及び偶発資産
  5. to record a $XX provision    引当金XXドルを計上する
  6. allowance method    引当金設定法 経証
  7. reserve is provided for    引当金が計上される
  8. to be shown separately as provisions    引当金として区分表示される
  9. to be charged to the reserve    引当金に借記される
  10. different reserving practices    引当金に関する方針の違い
  11. charged to a provision    引当金に賦課される
  12. calculation of provisions    引当金の算定
  13. best estimate of provision    引当金の最善の見積り
  14. making a provision    引当金の設定
  15. to establish a basis for making a provision    引当金の設定方法を確立する
  16. expenditure required to settle a provision    引当金の精算に必要な支出
  17. deferred tax effect of the provision    引当金の税効果
  18. Recognition criteria for provisions    引当金の計上基準
  19. increase in reserve    引当金の増加
  20. changes and uses of provisions    引当金の変更と使途
  21. provision writebacks    引当金の戻し入れ
  22. reversal of provision    引当金の戻入
  23. conservative provisioning policy    引当金を慎重に積み増す政策
  24. to increase provisions    引当金を積み増す
  25. to increase reserves    引当金を積み増す
  26. to maintain reserves    引当金を維持する
  27. allowance accounts    引当金勘定
  28. allowance account    引当金勘定
  29. provision account    引当金勘定
  30. reserve accounts    引当金勘定
  31. transfers to provisions    引当金繰り入れ
  32. income before provisions    引当金繰り入れ前利益
  33. addition to reserve    引当金繰入
  34. net provisions    引当金繰入額
  35. provisions    引当金繰入額
  36. gross provisions rose by XX%    引当金繰入額がグロスでXX%増加した
  37. statement of reserves    引当金計算書
  38. charge to provision    引当金計上額
  39. pre-provision earnings    引当金計上前の利益
  40. net of allowance and provision    引当金控除後の
  41. to result in additional provisioning    引当金増加をもたらす
  42. transfers from provisions    引当金戻し入れ
  43. allowance to reduce long-term equity securities to market    時価までの低価引当金
  44. allowance for purchases discount    仕入れ割引引当金
  45. Allowances directly deducted from balances of assets    資産から直接控除した引当金
  46. asset reserves    資産引当金
  47. special noncash provisions    資金の増減を伴わない特定引当金
  48. capital recovery allowance    資本回収引当金
  49. appropriate provision for taxes on undistributed income of subsidiaries and affiliates    子会社及び関連会社の未分配利益に対する適切な納税引当金
  50. marketable securities valuation allowance    市場性ある有価証券の評価引当金
  51. provision for loss on business liquidation    事業整理損失引当金
  52. allowance for business restructuring losses    事業構造改革損失引当金
  53. provisions not allowed for tax purposes until proven to the satisfaction of the assessor that they are specific    査定官が満足して、それらが特定されていると認めない限り、税務上認められない引当金
  54. reserve for bond dealing losses    債券取引損失引当金
  55. reserve for possible losses on securities transactions    債券取引損失引当金
  56. cut-off method    債権貸し倒れ時に貸し倒れ引当金を取り崩す方法
  57. liability reserve    債務性引当金
  58. provision for loss on guarantees    債務保証損失引当金
  59. reserve for potential loss of guarantee arrangement    債務保証損失引当金
  60. increase (decrease) in provision for loss on guarantees    債務保証損失引当金の増減額(減少)
  61. provision for loss on guarantees    債務保証損失引当金繰入額
  62. reversal of provision for loss on guarantees    債務保証損失引当金戻入額
  63. rehabilitation provision    再生引当金
  64. provision to be reversed    振り戻される引当金
  65. allocated transfer risk reserve    振替リスク特別引当金
  66. ATRR (allocated transfer risk reserve)    振替リスク特別引当金
  67. reserve for intercompany profit    振替利益引当金
  68. provision for goods    製品引当金
  69. liability for warranty claims    製品保証引当金
  70. provision for warranty costs    製品保証引当金
  71. reserve for product guarantee    製品保証引当金
  72. product warranty provision    製品保証引当金
  73. reserve for after-care of products    製品保証引当金
  74. reserve for product guarantee account    製品保証引当金勘定
  75. allowance for loss on after-care of products    製品保証損失引当金
  76. reserve for guarantee for completed work    製品保証等引当金
  77. charges for credit losses in excess of net write-offs    正味貸し倒れ償却額を越える貸し倒れ引当金繰入額
  78. additional provision for credit losses in excess of net write-offs    正味貸し倒れ償却費を超える追加貸し倒れ引当金の繰入額
  79. provision for costs associated with production changes    生産高変更に関する費用の引当金
  80. pretax income prior to deduction of provisions for credit losses    税引き前利益(貸し倒れ引当金繰り入れ前)
  81. tax reserve    税金引当金
  82. provisions not allowed for tax purposes    税務上認められない引当金
  83. provision for point card certificates    ポイント引当金
  84. reserve for bonus point redemption    ポイント引当金
  85. increase (decrease) in provision for point card certificates    ポイント引当金の増減額
  86. to maintain a reserve for purposes of the Bonus Plan    ボーナス・プラン引当金を設定する
  87. coverage ratio (allowance for loan losses to past due loans)    カバレッジ比率(延滞ローンに対する貸し倒れ引当金の比率)
  88. write-backs on sovereign risk    ソブリン・リスクへの引当金の戻し入れ
  89. to reserve heavily against sovereign loan losses    ソブリン融資で多額の引当金を積む
  90. provision for free services    サービスの引当金
  91. dilapidations and other provisions relating to leased assets    リース資産の原状復帰その他のに係る引当金
  92. reserve for lease losses is separately disclosed by the company    リース損失引当金を別に計上する
  93. risk provisions    リスク引当金
  94. restructuring provision    リストラクチャリング引当金
  95. provisions for restructuring    リストラ引当金
  96. restructuring provisions    リストラ引当金
  97. credit loss allowance for buckets    バケットの信用損失引当金
  98. self-insurance reserve account    自家保険引当金勘定
  99. capital and provisioning guidelines    自己資本と貸し倒れ引当金のガイドライン
  100. to be carried at cost less provision for permanent diminution in value    取得原価から永久的な評価損に対する引当金を控除して計上される
  101. accounts receivable (net of allowance for uncollectible accounts of $XX and $YY, respectively)    受け取り債権(貸し倒れ引当金XXドル及びYYドル控除後)
  102. provisions for employee benefit costs    従業員給付コスト引当金
  103. reserve for employees retirement allowance    従業員退職給与引当金
  104. allowance for repairs    修繕引当金 経証
  105. maintenance equalization provision    修繕引当金
  106. reserve for repair    修繕引当金
  107. reserve for repairs    修繕引当金
  108. allowance for repairs account    修繕引当金勘定
  109. provision of reserve for repairs    修繕引当金繰入
  110. liabilities for guarantee against repairs    修繕保証引当金
  111. valuation basis for significant allowances    重要な引当金の計上基準
  112. to reserve for future losses    将来の損失に対して引当金を積む
  113. build-up in commercial reserves    商業貸し倒れ引当金の積み増し
  114. allowance for losses on repossessions    商品取り戻し損失引当金
  115. accrued bonuses    賞与引当金
  116. provision for bonuses    賞与引当金
  117. reserve for bonus payment    賞与引当金
  118. Reserve for Employee Bonuses    賞与引当金
  119. reserve for employees’ bonuses    賞与引当金
  120. Increase (Decrease) in Reserve for Employee Bonuses    賞与引当金の増減額(Yは減少)
  121. increase (decrease) in provision for bonuses    賞与引当金の増減額(減少)
  122. provision for bonuses    賞与引当金繰入額
  123. allowed limit chargeable to the bonus payment reserve    賞与引当金繰入限度額
  124. allowed limit of the bonus payment reserve    賞与引当金繰入限度額
  125. consumer credit reserves    消費者貸し倒れ引当金
  126. securities valuation reserve    証券価格変動引当金
  127. other provision    その他の引当金
  128. provision is made for all known liabilities    すべての判明した負債に対して、引当金が設定される
  129. reserve is provided at the amount necessary    に必要な金額の引当金が計上される
  130. provision for    の引当金
  131. maintenance and repair allowance    維持修繕引当金
  132. transfer risk reserve    移転リスク対応引当金
  133. reserve for advanced depreciation    圧縮引当金
  134. reserve for deferred income tax    圧縮引当金
  135. loss recognized in increasing reserve for advanced depreciation    圧縮引当金繰入損
  136. general reserve    一般引当金 経証
  137. general provisions    一般引当金
  138. it must retain earnings via reserves (after general provisions) of at least 50%    一般引当金後で利益の50%以上を準備金に組み入れなければならない
  139. transfer to the general loan loss reserve    一般貸倒引当金繰入
  140. overall allowance for credit losses    一般的な貸し倒れ引当金
  141. provision for permanent diminution in value    永久的な価値減少に対する引当金
  142. provision for permanent diminution in value    永久的な評価損に対する引当金
  143. provisions for clean up of contaminated land    汚染された土地の浄化引当金
  144. environmental provisions for clean up of contaminated land    汚染土壌の浄化に関する環境引当金
  145. reserve for pensions    恩給引当金
  146. reserve for price fluctuation    価格変動引当金
  147. excessive provisions    過大な引当金
  148. reserve for intercompany profit    会社間振替利益引当金
  149. allowance method based on credit sales    掛け売り上げを基にする引当金設定法
  150. residual LDC reserves    開発途上国向け債権引当金の残余部分
  151. building reserves for LDC debt and pension funds    開発途上国向け債権及び年金基金向けの引当金積み増し
  152. reserve for possible losses on foreign exchange transactions    外国為替等取引損失引当金
  153. reserve for stock dealing losses    株式取引損失引当金
  154. additional provisions made in the period    期中の引当金増加額
  155. reserve for compensation for completed works    完成工事補償引当金
  156. allowance for environmental remediation expenses    環境整備費引当金
  157. environmental provision    環境引当金
  158. environmental provisions    環境引当金
  159. provision for contamination costs    環境汚染費用に対する引当金
  160. reserves for environmental damage    環境損害引当金
  161. to add $XX million to one’s reserves for environmental damage    環境損害引当金をXX百万ドル積み増す
  162. provision for environmental cost    環境保全引当金
  163. risk provision    危険引当金
  164. auditing the allowance for credit losses of banks    銀行の貸し倒れ引当金に対する監査
  165. other costs of running a bank and maintaining an adequate cushion against loan loss    銀行を経営するうえで必要なコスト、更には貸し倒れ損失に備えるための適切な引当金などに必要な経費
  166. contingent reserve    偶発債務引当金
  167. provision for loss contingency    偶発損失引当金
  168. reserve for contingencies    偶発損失引当金
  169. reserve for contingent losses    偶発損失引当金
  170. reserve for loss contingency    偶発損失引当金
  171. deferred tax assets before valuation allowance    繰り延べ税金資産(評価性引当金控除前)
  172. provision for deferred tax liabilities    繰り延べ税金債務に対する引当金
  173. the provision for deferred tax liabilities should be reduced by any deferred tax debit balances arising from separate categories of timing differences    繰り延べ税金債務に対する引当金は、他の期間差異の範疇から生じる繰り延べ税金借方残高と、相殺しなければならない
  174. The main causes of deferred tax assets include overdepreciation and unrecognized provision for retirement benefits, and the main cause of deferred tax liabilities is valuation difference on available-for-sale securities.    繰延税金資産の発生の主な原因は、減価償却限度超過額、退職給付引当金の否認等であり、繰延税金負債の発生の主な原因は、その他有価証券評価差額であります。
  175. deferred tax assets valuation allowance    繰延税金資産評価引当金
  176. deferred tax valuation allowance    繰延税金評価性引当金
  177. deferred tax valuation allowances    繰延税金評価性引当金
  178. liability represented by outstanding coupon    景品費引当金
  179. liability represented by outstanding coupons account    景品費引当金勘定
  180. provisions on construction and property exposure    建設・不動産リスクの引当金
  181. AFUDC (allowance for funds used during construction)    建設引当金
  182. allowance for funds used during construction    建設引当金
  183. allowance for funds used during construction (AFUDC)    建設引当金
  184. operating profit before depreciation and provisions    減価償却、引当金前の営業利益
  185. reserve for depreciation    減価償却引当金 経証
  186. accumulated depreciation    減価償却引当金
  187. allowance for depreciation    減価償却引当金
  188. depreciation reserves    減価償却引当金
  189. allowance for accumulated depreciation    減価償却引当金
  190. depreciation reserve    減価償却引当金
  191. provisions for depreciation    減価償却引当金
  192. depreciation reserve ratio    減価償却引当金比率
  193. Nuclear decommissioning provision    原子炉の廃炉のための引当金
  194. dilapidation provisions    原状回復引当金
  195. cost less provision for permanent diminution in value    原価から永久的な価値減少に対する引当金を控除した額
  196. reserve for sold consumer portfolios    個人貸出売却ポートフォリオに対する引当金
  197. net transfers (to) from the reserve for sold consumer portfolios    個人貸出売却ポートフォリオに対する引当金よりの純振替額
  198. individually estimated reserves    個別引当金
  199. reserve for loan loss as stipulated in the tax law    個別貸倒引当金
  200. LIFO reserve    後入先出法引当金
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