Japanese Business Glossary

仕入高 (shiire-daka) translates to "purchasing amount" or "cost of goods purchased" in English.

In business and accounting, shiire-daka refers to the total cost of goods that a company purchases for resale or for use in production during a specific period. This figure is crucial for calculating the cost of goods sold (COGS), which is an essential component of a company's financial statements.

Accurately tracking the purchasing amount helps businesses manage their inventory, control expenses, and determine profitability. It also plays a vital role in budgeting and financial planning, providing insight into how much the company spends on acquiring inventory or raw materials.

概要 (gaiyo) translates to "outline" or "summary" in English.

Gaiyo refers to a brief and comprehensive overview of a particular topic, document, or situation. It captures the essential points, main ideas, and important details in a concise manner. Summaries are used to provide a quick understanding of the content without going into extensive detail, making it easier for the reader to grasp the key points quickly.

In various contexts, such as reports, presentations, or studies, a gaiyo helps to highlight the main aspects and findings, allowing the audience to understand the core message efficiently.

会計年度 (kaikei nendo) translates to "fiscal year" in English.

A fiscal year is a one-year period that companies and governments use for accounting and financial reporting purposes. It may not align with the calendar year. For example, in Japan, the fiscal year typically starts on April 1 and ends on March 31 of the following year.

During this period, organizations track and report their financial performance, including revenues, expenses, profits, and losses. The fiscal year is essential for budgeting, tax reporting, and preparing annual financial statements.

悪酔い (waru yoi) translates to "hangover" or "drunken sickness" in English.

It refers to the unpleasant physical and mental symptoms experienced after consuming excessive amounts of alcohol. These symptoms can include headaches, nausea, dizziness, fatigue, sensitivity to light and sound, and dehydration.

A hangover occurs as the body processes and eliminates the toxins produced by alcohol consumption. The severity and duration of a hangover can vary depending on factors such as the amount of alcohol consumed, the type of alcohol, individual tolerance levels, and overall health.

特許権 (tokkyo-ken) translates to "patent right" in English.

A patent right is a form of intellectual property protection granted to an inventor or their assignee by the government. It provides the patent holder with the exclusive right to make, use, sell, and distribute the patented invention for a specified period, typically 20 years from the filing date.

This exclusive right prevents others from commercially exploiting the invention without permission from the patent holder. In exchange for this protection, the inventor must publicly disclose the details of the invention, contributing to the advancement of knowledge and technology. Patents cover a wide range of inventions, including new products, processes, machines, and improvements to existing technologies.

社債 (shasai) translates to "corporate bond" in English.

A corporate bond is a type of debt security issued by a corporation to raise capital. When an investor purchases a corporate bond, they are essentially lending money to the issuing corporation. In return, the corporation promises to pay the investor regular interest payments (coupons) over the life of the bond and to repay the principal amount (face value) when the bond matures.

Corporate bonds are used by companies to finance various activities such as expanding operations, funding new projects, or refinancing existing debt. They are considered a relatively safe investment, though the level of risk can vary depending on the financial stability and creditworthiness of the issuing corporation. Higher-risk bonds typically offer higher interest rates to attract investors.