貸借対照表 (taishaku taishohyo) in Japanese means "balance sheet." It is a financial statement that provides a snapshot of a company's financial position at a specific point in time. The balance sheet lists the company's assets, liabilities, and shareholders' equity, allowing stakeholders to understand what the company owns and owes, as well as the invested capital. Assets are typically divided into current and non-current, while liabilities are categorized similarly. The balance sheet is crucial for investors, creditors, and management to assess the company's financial health, liquidity, and long-term solvency.

外貨建て (gaikadate) in Japanese means "denominated in foreign currency." This term is used in finance to describe assets, liabilities, or transactions that are valued or settled in a currency other than the domestic currency. For example, a bond issued by a Japanese company in US dollars would be considered gaikadate. This is important for businesses and investors as it involves exchange rate risk, which can impact the value of these foreign-denominated items when converted back to the domestic currency. Understanding and managing gaikadate is crucial for companies engaged in international trade or investment.

研究開発費 (kenkyu kaihatsuhi) in Japanese means "research and development expenses" or "R&D expenses." This term refers to the costs incurred by a company or organization in the process of researching and developing new products, services, or technologies. These expenses can include salaries of researchers and developers, costs of materials and equipment, and other related expenditures. Investing in kenkyu kaihatsuhi is crucial for innovation and maintaining competitive advantage, as it allows businesses to create and improve their offerings. Proper accounting and management of these expenses are important for financial planning and reporting.

満期 (manki) in Japanese means "maturity" or "expiration." This term is commonly used in finance to refer to the date on which a financial instrument, such as a bond, loan, or insurance policy, reaches its maturity and the principal amount is due to be repaid. At manki, any interest or dividends owed are also typically paid out. Understanding manki is crucial for investors and borrowers, as it helps in planning cash flows and managing investments effectively. It indicates when obligations must be fulfilled or when one can expect to receive returns on their investment.

出納帳 (suitocho) in Japanese means "cash book" or "cash ledger." This term refers to a financial record used to track all cash transactions, including receipts and payments. The suitocho helps businesses and individuals monitor their cash flow, ensuring that all incoming and outgoing cash is accurately recorded.

It typically includes details such as the date of the transaction, the description of the transaction, the amount received or paid, and the remaining balance. Maintaining an accurate suitocho is essential for effective financial management, budgeting, and auditing, as it provides a clear and detailed record of all cash activities.

引当金 (hikiatekin) in Japanese means "provision" or "reserve." This term refers to funds set aside by a company to cover anticipated future liabilities or expenses. These provisions are made to prepare for potential risks, such as bad debts, repairs, or legal settlements, that might arise.

In accounting, hikiatekin is recognized as a liability on the balance sheet, reducing the company's reported income to reflect these future obligations. Properly managing hikiatekin is crucial for accurate financial reporting and ensuring that the company has sufficient resources to handle unexpected costs or losses.