端数 (hasu) refers to a fractional or leftover amount in Japanese, often used in financial and accounting contexts. It typically denotes small remainders or digits that do not round up to a whole number. For instance, when dealing with currency, hasu might represent amounts less than one yen, such as a fraction of a yen in interest calculations. In other contexts, hasu can refer to any small, leftover quantity after division, such as in inventory or measurements. Managing hasu is important for accuracy in financial records, pricing, and inventory management, ensuring precise and transparent accounting practices.

利子 (rishi) refers to interest, which is the cost of borrowing money or the return earned on an investment, in Japan. When an individual or entity borrows funds from a lender, they agree to pay back the borrowed amount along with additional money as compensation for the lender's risk and the use of their funds. This additional money is called interest. Conversely, when someone deposits money in a bank or invests it, they earn interest as a return on their investment. The rate at which interest is calculated can vary based on factors such as the amount of money, the duration of the loan or investment, and prevailing economic conditions.

仕掛品 (shikakehin) refers to work-in-progress (WIP) inventory in Japan. This term is used in manufacturing and production contexts to describe items that are in the process of being produced but are not yet completed. Shikakehin includes raw materials that have been partially processed and components that are in various stages of assembly. These items are not ready for sale or use because they have not yet undergone all the necessary production steps. Managing shikakehin is crucial for efficient production planning and inventory control, as it helps companies monitor the progress of their manufacturing processes, allocate resources effectively, and minimize production delays. Proper accounting of shikakehin also plays a significant role in financial reporting and cost management.

使途不明金 (shito fumeikin) refers to "unaccounted-for funds" or "unexplained expenditure" in Japanese.

In the context of business and accounting, this term is used to describe money that is recorded in the financial statements but lacks proper documentation or a clear explanation regarding its use. It indicates a discrepancy where the purpose of the expenditure cannot be determined from the available records.

This can be a significant issue as it may suggest financial mismanagement, fraud, or errors in accounting practices. Properly addressing shito fumeikin involves conducting a thorough investigation to identify the source and reason for the unexplained funds and implementing measures to prevent future occurrences.

利益剰余金 (rieki jouyokin) refers to "retained earnings" in English. This term is used in accounting to describe the portion of a company's profits that are kept or retained in the business rather than being distributed to shareholders as dividends.

Retained earnings are an important part of a company's equity and are typically used for reinvestment in the business, paying off debt, or saving for future needs.

In a balance sheet, retained earnings appear under the equity section and represent the cumulative amount of profit that the company has earned over time, minus any dividends paid out to shareholders.

債務超過 (saimu choka) refers to a state of negative net worth or insolvency. This occurs when a company's liabilities exceed its assets, indicating that the company is unable to cover its debts with its available resources.

In practical terms, this situation can lead to significant financial difficulties for the business, including challenges in obtaining credit, potential legal actions from creditors, and possibly even bankruptcy. Managing and resolving this situation typically requires financial restructuring, asset sales, or other strategic measures to restore financial health.