JP/COA

This Wiki is read-only for reference purposes to avoid broken links.

ADempiere3.6の標準COA(AccountingUS)に対する日本語訳を以下に記載します。 まだ完成系ではありません。修正が必要な個所がございましたら、adempiere-stuff [at] lists.sourceforge.jpまでお願いします。

勘定科目

勘定科目番号	勘定科目名 (英語)	勘定科目名 (日本語)	意味/備考
1	Assets	資産
11	Cash	現金
11100	Checking Account	当座預金
11110	Checking In-Transfer	小切手 (処理中)	参考) ADempiere3.4 ERP Solutions, P160
11120	Checking Unidentified Receipts	小切手 (受入未特定)
11130	Checking Unallocated Receipts	小切手 (受入未割当)
11200	Checking Account 2	当座預金２
11300	Savings Account	普通預金
11800	Cash in Registers	現金 (レジ内)
11900	Petty Cash	小口現金	参考) ADempiere3.4 ERP Solutions, P.168
11910	Petty Cash In-Transfer	小口現金 (処理中)	参考) ADempiere3.4 ERP Solutions, P.168
12	Accounts Receivable	売掛金
121	Accounts Receivable - Trade	売掛金 (商品取引)
12110	Accounts Receivable - Trade	売掛金 (商品取引)
12115	Accounts Receivable Services - Trade	売掛金 (サービス取引)
12120	A/R Non Sufficient Funds Returned Checks	未回収小切手
12180	A/R Trade Allowance for Bad Debit	貸倒引当金
12190	Not invoiced receivables	未請求売掛金
122	Credit Card in Transit	クレジットカード (処理中)
12210	In Transit A/R Amex	処理中売掛金 Amex
12220	In Transit A/R Master Card	処理中売掛金 Master Card
12230	In Transit A/R Visa	処理中売掛金 Visa
12240	In Transit A/R ATM Cards	処理中売掛金 ATMカード
12290	A/R Credit Cards Allowance for Bad Debit	貸倒引当金 (クレジットカード)
12300	Vendor Allowances Receivable	仕入値引売掛金
124	Loans Receivable	貸付金
12410	Loans Receivable Employees	従業員貸付
12420	Loans Receivable Owners/Shareholders	株主貸付金
12440	Loans Receivable Others	貸付金
125	Prepayments	前払い金
12510	Vendor prepayment	仕入れ先前払い金
12520	Employee Expense Prepayment	従業員経費前払い金
126	Tax receivables	繰延税金資産
12610	Tax credit A/R	申告前還付税金額
12620	Tax receivables	繰延税金資産
12800	Intercompany Due From	企業間取引未収金
12900	A/R Miscellaneous	その他未収金
13	Investments	投資
13100	US Government Obligations	国債
13200	Tax-Exempt Securities	税金控除証券
13300	Other Investments	その他投資
14	Inventory	棚卸資産
14100	General Trade Inventory	商品
14120	Product asset	製品在庫	参考) ADempiere3.4 ERP Solutions, P.141
14130	Work In Process
14140	Floor Stock
15	Prepaid Expenses, Deposits & Other Current Assets	前払い費用、預金とその他流動資産
151	Prepaid Expenses	前払い費用、預金とその他流動資産
15110	Prepaid Insurance	前払い保険料
15120	Prepaid Rent	前払い家賃
15130	Prepaid Interest	前払い利息
15190	Prepaid Others	その他前払い金
152	Deposits	預金
15210	Deposit Rent	使用料預金
15220	Deposit Utilities	設備預金
15290	Deposit Others	その他預金
153	Other Current Assets	その他流動資産
15300	Other Current Assets	その他流動資産
16	Land and Building	土地および建物
16100	Land	土地
16200	Building	建物
16300	Land Improvements	土地修繕費
16400	Building Improvements	建物修繕費
16500	Leasehold Improvements	賃借物修繕費
17	Furniture, Fixtures & Equipment	備品
17100	Furniture	家具
17200	Fixtures	備品
17300	Equipment	設備
17400	Vehicles	車両運搬具
17500	Data Processing Equipment	データ処理装置
17600	Software	ソフトウェア
177	Project Assets	プロジェクト資産
17710	Project asset	プロジェクト資産
17720	Project WIP	プロジェクト作業中資産
18	Accumulated Depreciation	減価償却累計額
18120	Building Accumulated Depreciation	建物減価償却累計額
18130	Land Improvement Accumulated Depreciation	土地修繕減価償却累計額
18140	Building Improvement Accumulated Depreciation	建物修繕減価償却累計額
18150	Leasehold Improvement Accumulated Depreciation	賃借物修繕減価償却累計額
18210	Furniture Accumulated Depreciation	家具減価償却累計額
18220	Fixtures Accumulated Depreciation	備品減価償却累計額
18230	Equipment Accumulated Depreciation	設備減価償却累計額
18240	Vehicles Accumulated Depreciation	車両減価償却累計額
18250	Data Processing Equipment Accumulated Depreciation	電算機減価償却累計額
18260	Software Accumulated Depreciation	ソフトウェア減価償却累計額
19	Other Assets	その他資産
191	Intangible Assets	無形資産
19110	Amortizable Assets	割賦資産
19120	Goodwill	営業権
19130	Customer Lists	顧客リスト
19140	Other Intangible Assets	その他無形資産
19150	Accumulated Amorization	割賦金累計額
19200	Cash Surrender Value of Life Insurance	生命保険中途解約払戻金
19900	Other Assets	その他資産
2	Liabilities	負債
21	Accounts Payables	買掛金、未払い金
211	Accounts Payables Trade	買掛金	参考) ADempiere3.4 ERP Solutions, P.150
21100	Accounts Payable Trade	買掛金(商品売買)
21190	Not invoiced receipts	未請求仕入債務	参考) ADempiere3.4 ERP Solutions, P.141
21200	Accounts Payable Services	買掛金(サービス提供)
21300	Payment selection	選択済買掛金	参考) ADempiere3.4 ERP Solutions, P.160
215	Customer Payables	顧客未払い金
21510	Customer Prepayments	顧客前受け金
21520	Merchandise Credits Unredeemed	未償還掛け取引
21530	Gift Certificated Unredeemed	未償還証明済みギフト
21540	Special Order Deposits	特別注文仮受金
21550	Mail Order Deposits	メール注文仮受金
216	Tax Payables	税金未払い金
21610	Tax due	税金支払義務
21620	Tax liability	税金負債
21700	Withholding (Tax)	源泉徴収 (税)
21710	Withholding (Other)	源泉徴収 (その他)
21800	Intercompany Due To	企業間取引未払い金
22	Accrued Expenses	未払い経費
22100	Accrued Payroll	未払い給料
22200	Payroll Withholdings	給料源泉課税
22210	Federal Tax Withholding	国税源泉課税
22220	FICA Withholding	FICA Withholding
22230	Medicare Withholding	健康保険
22240	State Tax Withholding	都道府県税源泉課税
22250	Local Tax Withholding	地方税源泉課税
22260	401k & Pension Withholding	確定拠出年金
22270	Garnishment Withholding	差押通告源泉徴収
22290	Miscellaneous Withholding	その他源泉課税
22300	Accrued Payroll Taxes	Accrued Payroll Taxes
22310	FICA Employers Contribution	FICA Employers Contribution
22320	Medicare Employers Contribution	Medicare Employers Contribution
22330	Federal Unemployment Empolyers Contribution	Federal Unemployment Empolyers Contribution
22340	State Unemployment Employers Contribution	State Unemployment Employers Contribution
22400	Sales Tax Collected	Sales Tax Collected
22500	Accrued Use Tax	Accrued Use Tax
22600	Accrued Retirement Plan Expense	Accrued Retirement Plan Expense
22900	Accrued Expenses Others	Accrued Expenses Others
23	Current Note Payables	Current Note Payables
23100	Short Term Obligation	Short Term Obligation
23900	Current Portion of Long Term Debt	Current Portion of Long Term Debt
24	Long Term Liabilities	固定負債
24100	Long Term Obligation	固定支払義務
24200	Mortgage	抵当負債
24300	Loan from Owner/Stockholder	所有者/株主負債
24800	Other Long Term Obligation	その他固定負債
24900	Current Portion of Long Term Debt	今期分固定負債
3	Owner's Equity/Net Worth	自己資本/純資産
31	Capital	資本
31000	Capital/Common Stock	資本/普通株式
31010	Capital in excess of Par on Common Stock	普通株式での額面を超えた資本
31100	Preferred Stock	優先株
31110	Capital in excess of Par on Preferred Stock	優先株での額面を超えた資本
32	Earnings	利益
32100	Dividents	配当
32200	Drawings	引出
32900	Retained Earnings	内部留保
4	Sales	売上
41000	Trade Revenue	売上
42000	Services Revenue	売上(サービス)
43000	Sideline Revenue	売上（副業）
46000	Royalties Revenue	ロイヤルティ収入
47000	Unearned revenue	未配送売上
48000	Not invoiced revenue	未請求売上
49	Sales Discounts	売上割引
49100	Trade Discounts	取引割引
49200	Payment discount expense	支払割引費用
49300	Promotion Discounts	宣伝費割引
5	Cost of Goods Sold	売上原価
51100	Product CoGs	製品原価
51110	Cost Of Production
51120	Scrap
51130	Outside Processing (Subcontract)
51200	Product Expense	サービス費用
51210	Product Cost Adjustment	製品費用調整
51290	Product Inventory Clearing	製品購入費	参考) ADempiere3.4 ERP Solutions, P.150
52000	Services Purchases	サービス購入費
53000	Sideline Purchases	副業購入費
54000	Freight in	支払運賃
55	Returns	戻り
55100	Returns Expense	戻り費用
55200	Returns to Vendors	仕入先戻り費用
56	Inventory CoGs	在庫売上原価
56100	Inventory Shrinkage	棚卸減耗損
56200	Inventory Write Down Below Cost	利幅超過棚卸減耗損
56300	Inventory Adjustment	在庫調整
56400	Inventory Revaluation	棚卸評価損
57000	Direct Labor	直接労働
58	CoGS Variances	原価差異
58100	Invoice price variance	請求価格差異
58200	Purchase price variance	購入価格差異	参考) ADempiere3.4 ERP Solutions, P.141
58300	Purchase price variance Offset	購入価格差異オフセット	参考) ADempiere3.4 ERP Solutions, P.141
58400	Using Variance
58500	Method Change Variance
58600	Rate Variance
58700	Mix Variance
58800	Average Cost Variance
59	CoGs Discounts	原価割引
59100	Trade discounts received	取引割引受取
59200	Payment discount revenue	支払割引収入
6	Expenses	費用
60	Payroll Expenses	支払い給与
60110	Wages	賃金
60120	Wages Owners	株主賃金
60130	Salaries	給料
60210	Vacation Pay	有給休暇
60220	Vacation Pay Owners	株主有給休暇
60230	Sick Pay	病休手当
60240	Sick Pay Owners	株主病休手当
60300	Retirement (Pension, Proft Sharing, 401k)	退職金
60410	FICA Tax	FICA Tax
60420	FICA Tax Owners	FICA Tax Owners
60430	Federal/State Unemployment	Federal/State Unemployment
60440	Federal/State Unemployment Owners	Federal/State Unemployment Owners
60510	Health Insurance Premium	Health Insurance Premium
60520	Health Insurance Premium Owners	Health Insurance Premium Owners
60580	Health Insurance Employee Contribution	Health Insurance Employee Contribution
60590	Health Insurance Cobra Payments	Health Insurance Cobra Payments
60600	Workers Compensation Insurance	Workers Compensation Insurance
60710	Disability Insurance Premium	Disability Insurance Premium
60720	Disability Insurance Premium Owners	Disability Insurance Premium Owners
60790	Disability Insurance Employee Contribution	Disability Insurance Employee Contribution
60810	Life Insurance Premium	Life Insurance Premium
60820	Life Insurance Premium Owners	Life Insurance Premium Owners
60890	Life Insurance Employee Contribution	Life Insurance Employee Contribution
60900	Other Benefit Expense	Other Benefit Expense
60910	Staff Gifts & Perks	Staff Gifts & Perks
60920	Staff Picnic (100% Deductible)	Staff Picnic (100% Deductible)
60990	Payroll Processing Expense	Payroll Processing Expense
61	Occupancy Cost	占有費
61100	Rent Expense	支払家賃
61200	Utilities	利用料
61300	Other Occupancy Costs	その他占有費
62	Advertising	広告費
62100	Media Advertising	メディア広告費
62200	Catalog, Newsletter	カタログ、ニュースレター費
62300	Events	イベント費
62400	Joint Advertising	合同広告費
62500	Web Hosting	ウェブサーバーレンタル費
62800	Other Advertising & Promotion	その他広告および販売促進
62900	Vendor Advertising Allowances	仕入先広告手当
63	Telephone and Communications	通信費
63100	Telephone	電話代
63200	Mobile Telephone	携帯電話代
63300	Network Charges	インターネット料金
64	Professional Services	専門家費用
64100	Legal Fees	法務費
64200	Accounting Fees	会計費
64300	Inventory Verification Fees	在庫確認費
64500	Other Consulting Fees	その他コンサルティング費用
65	Stationary & Supplies	常備 & 消耗品費
65100	Stationary & Supplies - Office Use	常備 & 消耗品費 - オフィス用
65500	Janitorial Supplies	用務費
66	Data Processing	データ処理
66100	Data Processing Supplies	データ処理消耗品費
66200	Data Processing Rental	データ処理使用料
66300	Outside Computer Services	外部コンピュータサービス費
66900	Data Processung Other Expense	データ処理その他費用
67	Depreciation Expense	減価償却費
67120	Building Depreciation	建物減価償却費
67130	Land Improvement Depreciation	土地修繕減価償却費
67140	Building Improvement Depreciation	建物修繕減価償却費
67150	Leasehold Improvement Depreciation	賃借物修繕減価償却費
67210	Furniture Depreciation	家具減価償却費
67220	Fixtures Depreciation	備品減価償却費
67230	Equipment Depreciation	設備減価償却費
67240	Vehicles Depreciation	車両減価償却費
67250	Data Processing Equipment Depreciation	データ処理設備減価償却費
67260	Software Depreciation	ソフトウェア減価償却費
68	Business Travel	出張費
68100	Business Travel - Plane/Train/Taxi	交通費
68200	Business Travel - Auto Reimbursement	旅費（自動払い戻し）
68300	Business Travel - Hotel	宿泊費
68400	Business Meals & Entertainment (50%)	食事費 & 娯楽費 (50%)
68500	Staff Meeting Food (100%)	会議食費 (100%)
68600	Employee expense	従業員支出
68900	Business Travel Other Expense	その他出張費
69	Insurance	支払い保険料
69100	Business Insurance	ビジネス保険費用
69200	Real Estate Insurance	支払固定資産保険料
69300	Vehicle Insurance	支払自動車保険
69400	Other Insurance	その他支払保険料
70	Payment Processor Costs	支払処理費用
70100	Credit Card Service Charges	クレジットカードサービス料
70200	Bank Service Charges	銀行サービス料
70900	Other Payment Service Charges	その他支払サービス料
71	Dues & Subscription	支払義務 & 購読
71100	Association Membership Fees	会費
71200	Subscription Fees	購読料
72	Office Expense	オフィス費用
72100	Office Expense	オフィス費用
73	Posting & Shipping	送料および出荷
73100	Postage Expense	支払送料
73200	Customer Package Expense	顧客包装経費
73290	Customer Postage Fees Received	顧客郵便費用
73300	Shipping Expenses	支払輸送費
74	Taxes and Licenses	税金および認可
74100	Tax expense	税金費用
74200	Inventory & Use Taxes	在庫 & 使用税
74300	Real Estate Taxes	固定資産税
74400	Business Licenses & Fees	事業許可、手数料
74900	Licenses & Fees - Other	その他免許、手数料
75	Education	教育費
75100	Education Course Fees	教育コース受講費
75200	Education Travel	研修旅行費
75300	Education Meals & Entertainment (50%)	教育食費および娯楽費(50%)
75900	Education Other	その他教育費
76	Equipment Rent	支払設備利用費
76100	Office Equipment Rent	オフィス設備利用料
76200	Store Equipment Rent	店舗設備利用料
76900	Equipment Rent Other	その他設備利用料
77	Repairs & Maintenance	修繕、保守
77100	Building Repairs & Maintenence	建物修繕費
77200	Furniture, Equipment Repairs & Maintenence	家具、設備修繕費
77300	Data Processing Repairs & Maintenence	データ処理保守費
77400	Software Maintenence	ソフトウェア保守費
77500	Vehicle Repairs & Maintenence	車両運搬具保守費
77900	Repairs & Maintenance Other	その他修繕費
78	Other Operating Expenses	その他運営費用
78100	Bad Debts Write-off	貸し倒れ損失
78200	Collection Expense	回収費用
78300	Petty Cash Over/Short	小口現金差異
78400	Recruitment Costs	採用費用
78500	Vehicle Expense	車両運搬具費用
78600	Amortization Expense	割賦費用
78700	Penalties	罰金
78800	Franchise Fee / Royalty Fees	フランチャイズ/ロイヤルティ費用
78900	Miscellaneous Expense	雑費
79	Default/Suspense Accounts	初期/仮勘定
79100	Default account	初期勘定
79200	Suspense balancing	仮勘定
79300	Suspense error	仮勘定エラー
79400	Cash book expense	現金出納帳支出
79500	Cash book receipts	現金出納帳収入
79600	Charge expense	料金費用
79700	Charge revenue	料金収入
80	Other Income	その他収益
80100	Interest Income	受取利息
80200	Divident Income	受取配当金
80300	Rental Income	受取賃料
80400	Sales Tax Commission	受取消費税手数料
805	Currency Gain	為替差益
80510	Bank revaluation gain	銀行債評価利益
80520	Bank settlement gain	銀行決済利益
80530	Unrealized gain	未実現利益
80540	Realized gain	実現利益
80700	Capital Gains Income	株式評価益
80800	Fixed Asset Sale Gain	固定資産売却益
80900	Other Income	その他収入
82	Other Expense	その他費用
82100	Interest Expense	支払利息
82200	Mortage Interest Expense	抵当利息損失
82300	Uninsured Casualty Loss	保険なし災害損失
82400	Charitable Contributions	支払寄付金
825	Currency Loss	為替損失
82510	Bank revaluation loss	銀行再評価損失
82520	Bank settlement loss	銀行決済損失
82530	Unrealized loss	未実現損失
82540	Realized loss	実現損失
82550	Currency balancing	通貨誤差
82700	Capital Gains Loss	株式評価損
82800	Fixes Asset Sale Loss	固定資産販売損失
82900	Other Expense	その他費用
83	Expense (Absorbed)
83100	Labor (Absorbed)
83200	Burden (Absorbed)
83300	Overhead (Applied)
89	Income Tax & Summary	所得税および概要
89100	Federal Income Tax	国の所得税
89200	State Income Tax	都道府県の所得税
89300	Local Income Tax	地方の所得税
89900	Income Summary	所得概要
91	Costing	原価計算
911	Profit Center Costing Distribution	利益センター原価分配
912	Project Costing Distribution	プロジェクト原価分配
913	Overhead (Applied)
95	Commitment Accounting	合意勘定科目
951	PO Encumbrance	発注抵当
952	PO Commitment	発注合意
953	SO Commitment	受注合意
955	SO Future Revenue	受注将来収入