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Hệ thống tài khoản kế toán Việt Nam Nhật- Anh

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
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
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
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
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)
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


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