Japanese Business Glossary

会計帳簿 (kaikei chobo) is a Japanese term that translates to "accounting books" or "accounting ledgers" in English. It refers to the financial records used by businesses to track their financial transactions, manage their finances, and prepare financial statements.

Accounting books typically include the general ledger, which is a comprehensive record of all financial transactions categorized into accounts such as assets, liabilities, equity, revenues, and expenses. They also include the journal, a detailed record of all transactions in chronological order before they are posted to the general ledger. Subsidiary ledgers provide detailed records supporting individual accounts in the general ledger, such as accounts receivable, accounts payable, and inventory. The cash book records all cash receipts and payments.

Maintaining accurate accounting books is essential for financial reporting, tax compliance, and effective financial management. They provide a clear and organized view of a company’s financial activities, enabling business owners and managers to make informed decisions. Accurate accounting records also ensure transparency and accountability in financial operations.

受領 (juryo) is a Japanese term that translates to "receipt" or "acceptance" in English. It refers to the act of receiving or acknowledging the receipt of something, such as goods, documents, or payments. In business and legal contexts, 受領 signifies the formal acknowledgment that an item has been received by the intended party.

For example, when a delivery is made, the recipient may sign a receipt (受領書, juryosho) to confirm that the goods have been received in good condition. Similarly, when a payment is made, the recipient may issue a receipt to confirm that the payment has been received.

The term is important in various transactions and legal agreements, as it serves as evidence that an exchange has taken place and that the recipient has accepted the item or payment in question.

奥行き (okuyuki) is a Japanese term that translates to "depth" or "dimension" in English. It refers to the measurement or extent of something from front to back. In various contexts, okuyuki can describe the physical depth of an object, such as the depth of a shelf, a room, or a piece of furniture.

Beyond its literal meaning, okuyuki can also be used metaphorically to describe the depth or complexity of something non-physical, such as a thought, a conversation, or a piece of art. In this sense, it implies a richness or a multi-dimensional quality that goes beyond the surface level.

保管 (hokan) means "storage" or "custody" in Japanese. It refers to the act of keeping or storing items, documents, or assets in a safe and secure place. This can involve physical storage, such as storing goods in a warehouse, or it can refer to the safekeeping of documents and valuables.

The term is commonly used in business and legal contexts, where the proper storage and protection of assets, inventory, or important records are crucial. Effective hokan ensures that items are protected from damage, theft, or loss, and are easily accessible when needed.

専務取締役 (senmu torishimariyaku) is a Japanese term that translates to "Senior Managing Director" or "Executive Managing Director" in English. It refers to a high-ranking executive position within a company. A senmu torishimariyaku is typically responsible for overseeing significant aspects of the company's operations and making important strategic decisions. This role is often considered one of the top executive positions, just below the president or CEO, and involves substantial managerial and leadership responsibilities. The specific duties of a senmu torishimariyaku can vary depending on the company's organizational structure and industry, but generally, they play a crucial role in steering the company's direction and ensuring its operational efficiency.

会議費 (kaigihi) is a Japanese term that translates to "meeting expenses" or "conference expenses" in English. It refers to the costs incurred for organizing and conducting meetings, conferences, or business gatherings. These expenses can include various items such as venue rental, catering, travel expenses for participants, equipment rental (like projectors and audio systems), and any other costs directly associated with holding a meeting or conference.

In a business context, kaigihi is an important category of expenditure that companies track for budgeting and accounting purposes. Proper management of meeting expenses ensures that meetings are conducted efficiently and cost-effectively, supporting the overall operational and financial health of the organization.