転記 (tenki) refers to "transcription," "posting," or "transfer" in English. In accounting, 転記 means transferring data from one record to another, such as moving entries from a journal to a ledger. This process ensures that financial transactions are accurately recorded and organized for reporting and analysis. The term can also be used more broadly to describe the act of copying or transcribing information from one place to another.

売掛 (urikake) refers to "accounts receivable" in English. It represents the amount of money owed to a company by its customers for goods or services that have been delivered or provided but not yet paid for. This term is used in accounting to indicate the outstanding invoices that a company expects to collect from its clients. Accounts receivable are considered an asset on the company's balance sheet because they represent future cash inflows.

資本金 (shihonkin) refers to "capital stock" or "share capital" in English. It represents the total amount of money that shareholders have invested in a company by purchasing shares. This capital is used to fund the company's operations, growth, and development. In a company's balance sheet, shihonkin is recorded as part of the shareholders' equity and indicates the financial foundation upon which the company is built. It is a crucial component in determining the financial health and stability of a business.

出資 (shusshi) refers to "investment" or "capital contribution" in English. It is the act of providing funds or capital to a business or project with the expectation of receiving returns, such as profits or dividends. This term is commonly used in the context of business and finance, where individuals or entities invest money to support the growth and operations of a company, often acquiring ownership stakes or shares in return.

証券化 (shokenka) refers to "securitization" in English. It is a financial process in which various types of assets, such as loans, receivables, or other cash-flow generating financial assets, are pooled together and repackaged into interest-bearing securities. These securities are then sold to investors. Securitization helps to distribute risk, increase liquidity, and provide funding for the originating institutions. It is commonly used in the context of mortgages, credit card receivables, auto loans, and other types of financial assets.

ドル建て (dorudate) refers to transactions or financial instruments that are denominated in US dollars. In the context of business and finance in Japan, this means that the value of the transaction, investment, or financial product is expressed in US dollars rather than Japanese yen or any other currency.

For example, if a Japanese company issues bonds that are denominated in US dollars, these bonds are referred to as ドル建て債券 (dorudate saiken), meaning dollar-denominated bonds. This is common in international trade and finance, where businesses may prefer to use a stable and widely accepted currency like the US dollar.