Japanese Business Glossary

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.

卸値 (oroshine) refers to wholesale price. This is the price at which goods are sold in large quantities by manufacturers or distributors to retailers or other businesses, rather than directly to consumers. The wholesale price is typically lower than the retail price, allowing retailers to add a markup and make a profit when they sell the goods to end consumers. Wholesale pricing is an important aspect of supply chain management and helps in determining the cost structure and profitability of products for businesses.

累積 (ruiseki) refers to "cumulative" or "accumulation" in English. It describes the process of gathering or accumulating something over time. This term is often used in various contexts such as finance, statistics, and data analysis to describe the total sum or aggregate of values added together progressively.

For example, in financial statements, ruiseki can refer to cumulative earnings or losses over a period of time. In data analysis, it can describe the cumulative total of data points as they are added together. The concept emphasizes the ongoing addition and accumulation of values to reach a total figure.

償還 (shokan) refers to "repayment" or "redemption" in English. This term is commonly used in finance to describe the process of paying back a loan or debt. It can also refer to the redemption of bonds or other securities when they reach maturity.

For instance, in the context of a loan, shokan would involve making scheduled payments to reduce the principal and interest owed. In the case of bonds, it involves the issuer repaying the bondholders the face value of the bonds when they mature.

参考文献 (sanko bunken) refers to "references" or "bibliography" in English. This term is used in academic and research contexts to describe the list of sources that have been cited or consulted in the creation of a document, paper, or book.

A sanko bunken typically includes detailed information about each source, such as the author's name, title of the work, publication date, and publisher. This allows readers to locate the original sources and verify the information. Including a comprehensive sanko bunken is important for acknowledging the work of other researchers, avoiding plagiarism, and providing a foundation for further study.

おぼえがき (oboegaki) refers to "notes" or "memorandum" in English. It is a term used to describe written reminders, annotations, or short written records that help someone remember important information or details.

Oboegaki can be used in various contexts, such as personal notes to oneself, meeting minutes, or informal records of events and ideas. These notes are typically concise and meant for quick reference, aiding in organization and recall of important points.