Japanese Business Glossary

経費精算書 (keihi seisansho) refers to an "expense report" or "expense reimbursement form" in English. It is a document used by employees to record and request reimbursement for business-related expenses they have incurred.

The expense report typically includes details such as the date of the expense, the nature of the expense, the amount, and any relevant receipts or supporting documentation. Companies use keihi seisansho to ensure proper tracking and management of expenses, maintain accurate financial records, and ensure compliance with company policies and tax regulations.

事業主貸 (jigyonushi kashi) refers to the funds that the owner of a business withdraws from the business for personal use. This term is commonly used in accounting to record transactions where the business owner takes money out of the business, which can be for personal expenses or other non-business purposes.

In the accounting records, jigyonushi kashi is recorded as a reduction in the owner's equity, as it represents funds taken out of the business by the owner. It is important for business owners to keep track of these withdrawals to maintain accurate financial records and understand the impact on the business's finances.

財務諸表 (zaimu shohyo) translates to "financial statements" in English. Financial statements are formal records that outline the financial activities and position of a business, person, or other entity. They provide a summary of the financial performance and condition of an entity over a specific period.

The key components of zaimu shohyo include the balance sheet, which shows the entity's assets, liabilities, and shareholders' equity at a specific point in time; the income statement, which details the entity's revenues, expenses, and profits or losses over a specified period; the cash flow statement, which provides an overview of the cash inflows and outflows from operating, investing, and financing activities over a period; and the statement of changes in equity, which shows changes in the company's equity during the reporting period. These statements are crucial for stakeholders, including investors, creditors, and management, to assess the financial health and performance of an entity.

帳合先 (choaizaki) is a Japanese term that refers to a company or individual with whom a business has regular financial transactions or accounting relationships. It can be translated as "accounting partner" or "trading partner" in English.

This term is used to describe entities that are regularly involved in business dealings and financial exchanges, such as suppliers, customers, or other business associates. Maintaining accurate and transparent records with choaizaki is crucial for effective financial management and auditing.

配賦 (haifu) is a Japanese term that translates to "allocation" or "apportionment" in English. It refers to the process of distributing or assigning costs, resources, or revenues to different departments, projects, or accounts within an organization.

In accounting and business management, haifu is used to ensure that costs are accurately distributed based on usage or benefit. For example, overhead costs might be allocated to various departments based on the proportion of resources each department uses. This helps in accurately reflecting the financial performance and efficiency of different parts of the organization.

帳合 (choai) refers to a settlement or balancing of accounts in Japanese. This term is commonly used in accounting and financial contexts to describe the process of reconciling and verifying financial records, ensuring that all transactions are accurately recorded and that the accounts are in balance.

The process of choai involves checking the entries in accounting ledgers, comparing them with supporting documents such as invoices, receipts, and bank statements, and making any necessary adjustments to correct discrepancies. This is an essential part of maintaining accurate financial records and is often performed at regular intervals, such as monthly, quarterly, or annually.

Proper choai ensures that a company's financial statements accurately reflect its financial position, providing a reliable basis for decision-making by management, investors, and other stakeholders. It also helps in identifying errors, preventing fraud, and complying with regulatory requirements.