貸 借 対 照 表 (Balance Sheet）

資産の部	Assets	負債の部	Liabilities
流動資産	Current assets	流動負債	Current liabilities
当座資産	Cash and cash equivalents	支払手形	Notes payable
現金	Cash	買掛金	Accounts payable
小口現金	Petty cash	未払金	Accounts payable - other
当座預金	Checking accounts	未払費用	Accrued expenses
普通預金	Saving accounts	前受金	Advance received
通知預金	Deposits at notice	短期借入金	Short-term debt
定期預金（１年以内）	Time deposits within one 　　year	１年以内償還予定社債	Bonds payable within one year
受取手形	Notes receivable	所得税預り金	Withholding payroll taxes
売掛金	Accounts receivable	前受収益	Deferred revenue
有価証券	Marketable securities	仮受金	Suspense receipts
自己株式	Treasury stocks	未払法人税等	Income taxes payable
棚卸資産	Inventories	未払消費税	Comsumption tax payable
商品	Merchandise inventories	仮受消費税	Suspense received 　Accrued consumption tax
製品	Finished goods	賞与引当金	Reserve for bonuses
未着品	Unreceived goods	割引手形	Discounted notes payable
仕掛品	Work on process	裏書手形	Endorsed notes payable
貯蔵品	Supplies	固定負債	Fixed liabilities
その他流動資産	Other current assets	長期借入金	Long-term debt
前渡金	Advance payments	社債	Bonds payable
前払費用	Prepaid expenses	長期未払金	Long-term accounts payable
未収収益	Accrued revenues	退職給付引当金	Reserve for retirement 　allowances
短期貸付金	Short-term loans	長期設備支払手形	Long-term notes payable - 　equipment
仮払金	Suspense payments	資本の部	Shareholders' Equity
貸倒引当金	Allowance for doubtful 　　accounts	資本金	Capital stock
仮払消費税	Suspense paid consumption 　　tax	法定準備金	Legal reserve
固定資産	Fixed assets	資本準備金	Capital reserve
有形固定資産	Tangible fixed assets	利益準備金	Legal retained earnings
土地	Land	その他の余剰金	Other capital surpluses
建物	Buildings	任意積立金	Voluntary retained earnings
建物付属設備	Building and accesories	別途積立金	Voluntary reserve
構築物	Structures	前期繰越利益	Retained earnings 　　at the beginning of period
機械及び装置	Machinery & equipment	当期未処分利益	Unappropriated retained 　　earnings at the end of period
車輛運搬具	Vehicles & delivery equipment	.
工具器具備品	Tools, furniture & fixtures
減価償却累計額	Accumulated depreciation
建設仮勘定	Construction in progress
無形固定資産	Intangible assets
営業権	Goodwill
特許権	Patent
商標権	Trademark rights
借地権	Leasehold rights
ｿﾌﾄｳｪｱ	Software
投資等	Investments
投資有価証券	Investment securities
出資金	Investments in capital
長期貸付金	Long-term loans
敷金	Security deposits
長期前払費用	Long-term prepaid expenses
繰延資産	Deferred assets
開業費	Inaugural expense
開発費	Depelopment expense
新株発行費	Stock issuance expense