Hệ thống tài khoản kế toán Việt Nam Nhật- Anh
Hệ thống tài khoản kế toán Việt Nam Anh – Việt
Hệ thống tài khoản kế toán Việt Nam Nhật- Việt
Cash on hand | 現金 |
Cash on hand (Viet Nam Dong) | 現金(VND) |
Cash on hand (Foreign currencies) | 現金(外国通貨) |
Cash on hand (US $) | 現金(US $) |
Cash on hand (Japanese yen) | 現金 (日 本 円) |
Gold, silver, precious metals and stones | 金 ・ 銀 ・ 宝 石 |
Cash in bank | 預金 |
Cash in bank (Viet Nam Dong) | 預金 (ベトナムドン) |
Cash VND Ordinary Tokyo Mitsubishi UFJ Bank | 預金 (VND 経常)東京三菱UFJ |
Cash VND – Ordinary Vietcom Bank | 預金 (VND 経常) Vietcom Bank |
Cash in bank (USD) | 預金(USD 経常) Mizuho Bank |
Cash USD _Capital Tokyo Mitsubishi UFJ Bank | 預金(USD $ 資本金) Tokyo Mitsubishi UFJ Bank |
Cash USD_Ordinary Tokyo Mitsubishi UFJ Bank | 預金(USD 経常)Tokyo Mitsubishi UFJ Bank |
Cash in bank USD_Ordinary Vietcom Bank | 預金(USD 経常)Vietcom Bank |
Gold, silver, precious metals and stones | 金・銀・宝石 |
Cash in transit | 未着現金 |
Cash in transit (Viet Nam Dong) | 未着現金(ベトナムドン) |
Cash in transit (Foreign currencies) | 未着現金(外国通貨) |
Short-term securities investments | 短期有価証券 |
Equity securities | 株 式 |
Short-term debt investment | 短期債権投資 |
Other short-term investments | その他短期投資等 |
Time deposit | 定期預金 |
Other short-term investments | その他短期投資等 |
Provision for the short-term investments | 短期投資等評価引当金 |
Account receivables | 売掛金 |
Account receivables (Short-term ) | 売掛金 (短期) |
Account receivables (Long-term ) | 売掛金 (長期) |
Customer prepayment | 前受金 |
Accounts receivable from affiliated companies | 関係会社売掛金 |
Deductible VAT | VAT控除 |
Deductible VAT of goods and services | VAT控除(商品、サービス) |
Deductible VAT for fixed assets | VAT控除(固定資産) |
Inter-company receivables | 関係会社未収入金等 |
Capital provided to sub-units | 子会社株式 |
Other Inter-company receivables | その他子会社未収入金 |
Other Inter-company receivables (Short-term) | その他子会社未収入金(短期) |
Other Inter-company receivables (Long-term) | その他子会社未収入金(長期) |
Other receivables | その他未収入金 |
Deficient assets pending resolution | 調整前資産不足勘定 |
Deficient assets pending resolution (Short-term ) | 調整前資産不足勘定(短期) |
Deficient assets pending resolution (Long-term) | 調整前資産不足勘定(長期) |
Receivable from equitization | 株式投資 |
Receivable from equitization (Short-term ) | 株式投資(短期) |
Receivable from equitization (Long-term ) | 株式投資(長期) |
Other receivables | その他未収入金 |
Other receivables (Short-term ) | その他未収入金 (短期) |
Other receivables (Long-term) | その他未収入金(長期) |
Provision for bad debts | 貸倒引当金 |
Provision for bad debts (Short-term) | 貸倒引当金(短期) |
Provision for bad debts (Long-term) | 貸倒引当金(長期) |
Advance | 前渡金 |
Short-term prepayment | 短期前払費用 |
Short-term prepayment | 短期前払費用 |
Deffered expense account | 繰延費用 |
Short-term pledges, collateral and deposits | 短期担保提供資産 |
Purchased goods in transit | 未着品 |
Raw materials | 原材料 |
Main materials | 主要材料 |
Sub material | 補助材料 購入品 |
Partly-finished goods | 半製品 仕入れ |
Instruments and Tools | 工具 消耗品 |
Consumable article, equipment | 消耗工具器具(予備品) |
Recycle package | 再利用可能袋材 |
Tools for lease | リース消耗工具 |
Semi-finished goods | 仕掛品 |
Finished goods | 製品 |
Merchandise | 商品 |
Cost of purchase | 仕入原価 |
Incidental expenses | 付随費用 |
Real estate for investment | 不動産投資 |
Goods on consignment | 販売委託品 |
Goods in boned warehouse | 非課税 製品 |
Provision for inventory | 棚卸資産評価引当金 |
Not-for-profit expenditure | 非営利費用 |
Not-for-profit expenditure – prior year | 国家補助金 – 前年 |
Not-for-profit expenditure- current year | 国家補助金 – 今年 |
Tangible fixed assets | 有形固定資産 |
Buildings and structures | 建物、建造物 |
Buildings and structures | 建物、建造物 |
Buildings, accessory equipment | 建 物 、付 属 設 備 |
Machinery and equipment | 機械、袋置 |
Means of tranportation and transmission equipment | 車両運搬具 |
Office Equipment and Furniture | 什器備品 |
Perenmial plant, working and product animals | 樹木、生産用動物 |
Other tangible fixed assets | その他有形固定資産 |
Fixed assets of financial lease | ファイナンス・リース資産 |
Intangible fixed assets | 無形固定資産 |
Land use rights | 土地使用権 |
Publishing right | 創業費 |
Patents and inventions | 特許権 |
Trade mark | 研究開発費 |
Computer software | コンピュータソフトウェア |
License and license of concession | 許可・営業権 |
Other intangible fixed assets | その他無形固定資産 |
Depreciation of fixed assets | 減価償却累計額 |
Depreciation of tangible assets | 減価償却累計額(有形固定資産) |
Depreciation of finance lease assets | 減価償却累計額(ファイナンスリース) |
Depreciation of intangible assets | 減価償却累計額(無形固定資産) |
Accumulated depreciation of real estate for investment | 減価償却累計額(不動産投資) |
Real estate for investment | 不動産投資 |
Investment in sub-company | 子会社投資 |
Long term investment in sub-company | 長期所有株式 |
Investment in sub-company | 子会社投資 |
Investment in joint-venture company | 合弁企業出資金 |
Investment in associate company | 関係会社出資金 |
Other long-term investments | その他の長期投資等 |
Equity securities | 株 式 |
Debt securities | 債 権 |
Other long-term investments | その他の長期投資等 |
Provision for decline in long-term investments | 長期投資等評価引当金 |
Construction in progress | 建設仮勘定 |
Acquisition of fixed assets | 固定資産取得費用 |
Construction in progress | 建設仕掛勘定 |
Extra ordinary repairs | 特別修繕費 |
Long-term prepaid expenses | 長期前払費用 |
Long-term prepaid expenses | 長期前払費用 |
Pre-operation expense | 創業全費用 |
Technique transfer expense | 技術移転費用 |
資本化金利 | |
Delayed corporate income tax as assets | 繰延税金 |
Long-term deposit | 長期保証金 |
Short-term borrowings | 短期借入金 |
Short-term loan from bank | 短期銀行借入金 |
Current portion of long-term liabilities | 1年内返済固定負債 |
Current portion of long-term liabilities within 1 year | 1年内返済銀行借入金 |
Trade creditors | 買掛金 |
Trade creditors (Short-term ) | 買掛金(短期) |
Trade creditors (Long-term) | 買掛金 (長期) |
Prepaid supplier | 前払 |
Taxes and other payables to State budget | 未払税金等 |
Value added tax (VAT) | 未払VAT(付加価値税) |
Out-put VAT | 未払アウトプットVAT |
Output VAT for imported goods | 未払輸入にかかるVAT |
Special sales tax | 未払特別売上税 |
Import and export duties | 未払関税 |
Corporate income tax | 未払事業所得税 |
Personal income tax | 未払所得税 |
Trademark tax | 営業許可税 (えいぎょうきょかぜい)or[営業登録税]えいぎょうとうろくぜい |
Natural resources tax | 未払天然資源税 |
Land and housing tax, land rental charges | 未払土地家屋税 |
Other taxes | その他未払税金 |
Fees, charges and other payables | 使用料、その他支払債務 |
Payable to employees | 従業員未払金 |
Payable to staffs | 従業員未払金 |
Payable to other employees | その他従業員未払金 |
Accrued expenses | 未払費用 |
Accrued expenses | 未払費用 |
Ohter payble expenses | その他未払費用 |
Inter-company payables | 関係会社への債務 |
Inter-company payables (Short-term) | 親会社借入金(短期) |
Inter-company payables (Long-term) | 親会社借入金(長期) |
Payment based on progress of construction | 建設契約進歩に従って未払金 |
Other payables | その他未払金 |
Surplus assets pending resolution | 調整前資産過大勘定 |
Trade union fees | 労働組合費 |
Social insurance payable | 社会保険未払金 |
Health insurance payable | 健康保険未払金 |
Jobless insurance payable | 失業保険未払金 |
Recieved short-term deposit | 保証金(短期) |
Unearned revenue | 未獲得収益 |
Other payables | その他未払金 |
Long-term borrowings | 長期借入金(銀行) |
Long-term liabilities | その他の固定負債 |
Issued bonds | |
Nominal value | |
Discount of bonds | |
Surplus of bonds | |
Long-term deposits, collateral received | 長期預り金、預り担保 |
Payable delayed corporate income tax | 繰延未払税金 |
Unemployment fund | 失業積立金 |
Provision for payable amount | 未払期引当金 |
Short-term provision for payable amount | 末払短期引当金 |
Long-term provision for payable amount | 未払い長期引当金 |
Legal capital | 資本金 |
Owner’s capital | 資本金 |
Surplus of owner’s capital | 過剰資本金 |
Other capital | 他の資本金 |
Revaluation differences | 資産再評価差額 |
Exchange rate differences | 外貨換算差額 |
Exchange rate difference end of fiscal year | |
Exchange rate difference in pre-operate period | |
Business development funds | 事業拡張積立金 |
Reserved fund against financial risks | 偶発損失積立金 |
Other funds from owner capital | その他資金 |
Stocks in fund | 金庫株 |
Retained earnings | 未処分利益 |
Retained earning brought forward | 前期繰越利益 |
Retained earning of current year | 当期未処分利益 |
Welfare and reward funds | 賞与及び福利厚生積立金 |
Reward funds | 賞与積立金 |
Welfare funds | 福利厚生積立金 |
Welfare fund for fixed assets | 固定資産向け福利厚生積立金 |
Capital expenditure funds | 資本的支出積立金 |
Subsidized not-for-profit funds | 補助金積立金 |
Prior year | 前期補助金 |
Current year | 当期補助金 |
Funds invested in fixed assets | 固定資産積立金 |
Sales of merchandise and services | 売上高 |
Sales of merchandise | 商品売上高 |
Sales of finished goods | 製品売上高 |
Sales of services | 役務売上高 |
Subsidy receipts | 補助金受取 |
Sales of real estate in investment | 不動産投資売上高 |
Intra-company revenues | 関係会社売上高 |
Sales of merchandise | 商品売上高 |
Sales of finished goods | 製品売上高 |
Sales of services | 役務売上高 |
Income from financial activities | 財務収益 |
Interest received | 銀行利子 |
Income caused by exchange rate differences | 外貨換算差額 |
Sales discounts | 売上割引 |
Sales discounts from finished goods sale | 関係会社製品売上割引 |
Services discounts | 関係会社役務収益割引 |
Sales returns | 売上返品 |
Sales returns | 売上返品 |
Finished goods Sales returns | 関係会社製品売上返品 |
Services sales returns | 関係会社役務収益返品 |
Sales allowances | 売上値引 |
Sales allowances | 売上値引 |
Finished goods sales allowances | 関係会社製品売上値引 |
Services sales allowances | 関係会社役務収益値引 |
Purchases | 仕入高 |
Raw materials | 原材料仕入高 |
Goods | 商品仕入高 |
Direct raw material costs | 原材料費 |
Direct raw material costs | 主要材料仕入高 |
Direct raw material inventory | 材料在庫増減額 |
Direct labour costs | 直接労務費 |
Direct labour salary | 現場スタッフ給与 |
Direct labour bonus | 現場スタッフ賞与 |
Direct labour over time | 現場スタッフ超過労務手当 |
Other salary of direct labour | 雑 給(直接) |
Direct labour costs | 現場スタッフ退職金 |
Direct labour welfare fund | 法定福利費(直接) |
Direct labour costs | 厚生費 |
Construction machinery running costs | 直接工場経費 |
Employees expenses | 直接労務費 |
Materials costs | 原材料費 |
Supplies expenses | 消耗品費 |
Depriciation Expenses | 減価償却費 |
External service acquired | 外注費 |
修繕費 | |
電力費(工場) | |
廃材処理費 | |
運賃 | |
租税公課 | |
保険料(工場) | |
Other expenses in cash | 雑費 |
Factory overheads expense | 製造間接費 |
Staff costs | 間接労務費 |
Management staff costs | 役員給与 |
Management staff costs sdfasdf | 役員給与 |
Management staff costs sdfasdf | 役員給与 |
Manangement staff bonus | 役員賞与 |
Staff cost | 間接スタッフ給与 |
Staff bonus | 間接スタッフ賞与 |
Indirect staff over-time cost | 間接スタッフ超過勤務手当 |
Other indirect staff cost | 雑給(間接) |
Indirect staff retirement allowance | 間接スタッフ退職金 |
Welfare fund (Indirect) | 法定福利費(間接) |
Bonus funds | 厚生費(間接) |
Sub material costs | 間接材料費 |
Sub material costs | 福助材料仕入高 |
Part | 部分品仕入高 |
Manufacturing Part | 加工部品仕入高 |
Out side cost | 外注加工費 |
Inventory of sub material | 福助材料等在庫増減額 |
Tools and instruments expenses | 消耗工具器具費 |
Fixed assets depreciation | 減価償却費 |
External service hired | 外部用役費 |
Other expenses in cash | 雑費 |
Production costs | 製造原価 |
Cost of goods sold | 売上原価 |
Inventory | 製品、商品在庫増減額 |
Financial expenses | 財務費用 |
Selling expenses | 販売費 |
Staff expenses | 労務費 |
Materials costs | 梱包材料費 |
Office equipments | 消耗品費 |
Depreciation expenses of fixed assets | 資産償却費 |
Post-sale service | アフターサービス費 |
External services hired | 外部用役費 |
Other expenses paid in cash | 雑費 |
General administration expenses | 一般管理費 |
Staff expenses | 労務費 |
Payroll for local staff | 人件費(ローカルスタッフ) |
Salary for local staff | 給料(ローカルスタッフ) |
Social insurance for local staff | 社会保険(ローカルスタッフ) |
Health insurance for local staff | 健康保険(ローカルスタッフ) |
Have lunch expense for local staff | 昼食代(ローカルスタッフ) |
Medicine expense | 医薬経費(ローカルスタッフ) |
Uniform for staff | 制服経費(ローカルスタッフ) |
Welfare and reward expenses for local staff | 福利厚生費(ローカルスタッフ) |
Payroll for Japanese staff | 人件費(日本人スタッフ) |
Salary for Japanese staff | 給料(日本人スタッフ) |
Social insurance for Japanese staff | 社会保険(日本人スタッフ) |
Health insurance for Japanese staff | 健康保険(日本人スタッフ) |
Have lunch expense for Japanese staff | 昼食代(日本人スタッフ) |
Medicine expense for local staff | 医薬経費(日本人スタッフ) |
Uniform for staff for local staff | 制服経費(日本人スタッフ) |
Welfare and reward expenses for local staff | 福利厚生費(日本人」スタッフ) |
Office supply expenses | 消耗品費 |
Office supply expenses | 消耗品費 |
Stationery office expenses | 事務用品費 |
Office equipments expenses | 事務用品費 |
Office equipment and furniture | 事務用設備と家具 |
Other equipment | その他の設備 |
Fixed assets depreciation | 減価償却費 |
Depreciation of factory. | 建物・構築物の減価償却 |
Depreciation of means of transportation and transmission equipment. | 運送設備の減価償却 |
Depreciation of office equipment and furniture | 事務用設備と家具の減価償却 |
Depreciation of other assets | その他の資産の減価償却 |
Taxes, Fees and charges | 租税公課 |
Provision expenses | 引当金繰入額 |
External services expenses | 外部用役費 |
Insurance expense (Office) | 保険料(事務所) |
Auditing fee | 監査費用 |
Consutant and service fee | コンサルタント費 |
Taxi expense | タクシー代 |
Accommodation fee (Japanese room charge) and diner charge | 家賃(日本人) |
Telephone, fax, communication expense | 通信費・電話料 |
Electricity expense | 電気代 |
Water expense | 水道料 |
Office Rental fee | オフィス賃貸料 |
Service fee payment | 支払手数料 |
管理費(アマタ工業団地) | |
貿易管理費 | |
Other expenses paid in cash | その他の雑費 |
Business trip | 出張費 |
Entertaiment | 接待交際費 |
Newspapers expense | 新聞図書費 |
Transportation fees | 発送配達費 |
Advertisement expenses | 広告宣伝費 |
Repair expense | 修理費 |
Meeting expense | 会議費 |
Training expense | トレーニング費 |
Bank Fee | 銀行手数料 |
Other expenses paid in cash | その他の雑費 |
Other income | 特別利益 |
Interest receive | 受取利息 |
受取配当金 | |
Purchsing discount | 仕入割引 |
Profit from selling fixed asset | 固定資産売却益 |
Other income | 雑収入 |
Other expenses | 特別損失 |
Interest payable | 支払利息(銀行) |
支払利息(親会社) | |
売上割引 | |
外為割引料 | |
固定資産売却損 | |
固定資産除却損 | |
雑損失 | |
Corporate income expenses | 期法人所得税費用 |
Current corporate income expenses | 当期法人所得税費用 |
Delayed corporate income expenses | 延期法人所得税費用 |
Income summary | 当期利益 |