包括利益 (hokatsu rieki) in Japanese refers to "comprehensive income" in accounting and finance. Comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. It encompasses both net income and other comprehensive income (OCI). Net income is derived from regular business operations, while OCI includes items such as foreign currency translation adjustments, unrealized gains or losses on certain types of investments, and pension liability adjustments. By considering both net income and OCI, hokatsu rieki provides a more complete picture of a company's financial performance and health. This measure is crucial for investors, analysts, and stakeholders who need to understand the full range of economic events affecting a company.

為替 (kawase) in Japanese refers to "exchange" or "foreign exchange" (forex). It primarily deals with the exchange of currencies between countries. Kawase encompasses various financial transactions, including the buying and selling of foreign currencies, currency conversion for international trade, and investments. The forex market is one of the largest and most liquid financial markets in the world, where currencies are traded 24 hours a day. Kawase rates, or exchange rates, determine the value of one currency relative to another and are influenced by factors such as economic indicators, interest rates, and geopolitical events. Understanding kawase is crucial for businesses involved in international trade, investors, and travelers, as fluctuations in exchange rates can significantly impact costs, profits, and overall financial planning.

内金 (naikin) refers to a deposit or down payment made in advance as part of a larger transaction. This is a common practice in Japan, especially in real estate and large purchases. The naikin is typically a percentage of the total price and signifies the buyer's commitment to the purchase.

For example, when purchasing a house, the buyer may pay a 内金 to secure the property while the remaining amount is paid later. This deposit is usually non-refundable if the buyer decides not to complete the transaction.

In business transactions, naikin helps ensure that both parties are serious about the deal and provides some financial security for the seller.

完済 (kansai) is a Japanese term that means "full repayment" or "complete settlement." It is used in financial contexts to indicate that a debt, loan, or other financial obligation has been fully paid off. For example, if you have a mortgage or a personal loan, once you have made all the required payments and the balance is zero, you have kansai.

仮受金 (kariu-kin) is a term in Japanese accounting that refers to "temporary receipts" or "temporary advances." It is used to record funds received that cannot be immediately categorized.

This typically occurs when the purpose or the correct account for the receipt is unknown at the time of receipt. It serves as a placeholder until the nature of the transaction is clarified.

Once the correct account is identified, the kariu-kin entry is adjusted and transferred to the appropriate account. This ensures accurate financial reporting and proper tracking of all transactions.

一般管理費 (ippan kanri-hi) refers to "general administrative expenses" or "general and administrative (G&A) expenses." These are the costs associated with the overall administration and operation of a business that are not directly tied to specific projects or production activities.

Examples of general administrative expenses include salaries of executive and administrative staff, office supplies, rent for administrative offices, utilities, legal and accounting services, and other overhead costs necessary to run the business. These expenses are essential for the day-to-day operations but are not directly involved in the production of goods or services.