当座 (toza), current account or current deposit, refers to a type of current account in Japanese banking. It is often used by businesses for day-to-day financial transactions.

Primarily used by businesses rather than individuals, these accounts typically do not earn interest. They often have overdraft facilities, allowing businesses to withdraw more money than is actually in the account up to an agreed limit. Additionally, they allow the issuance of checks, which is less common in personal banking in Japan. These accounts are designed to handle a high volume of transactions.

The toza account is essential for businesses to manage their daily operations, pay vendors, and receive payments from clients.

旅費 (ryohi) in Japanese translates to "travel expenses" or "travel costs" in English. It refers to the expenses incurred during travel, which can include transportation costs, accommodation, meals, and other related expenses.

In a business context, companies often reimburse employees for ryohi when they travel for work-related purposes. This can include costs for flights, trains, taxis, hotels, and meals during the trip.

追徴課税 (tsuichou kazei) refers to "additional tax" or "back taxes" in English. This is a type of tax levied by tax authorities when they determine that a taxpayer has underpaid their taxes. Additional tax may be imposed due to various reasons such as underreporting income, claiming inappropriate deductions or credits, calculation errors, or late payment of taxes. When an audit or review reveals discrepancies or errors in the reported tax amounts, the authorities will calculate the correct amount owed and demand the payment of the difference along with any applicable penalties or interest. This is done to ensure compliance and to deter tax evasion.

当座預金 (toza yokin) refers to a current account or checking account in Japan. This type of bank account is designed for frequent transactions and allows account holders to deposit and withdraw money easily, make payments, and write checks.

Toza yokin is primarily used by businesses and organizations for managing their day-to-day financial operations. Unlike savings accounts, current accounts typically do not earn interest. However, they offer greater flexibility and liquidity, making them ideal for handling routine financial activities such as paying suppliers, receiving customer payments, and managing payroll.

Features of toza yokin include the ability to write checks, access to overdraft facilities, and the convenience of electronic funds transfers. Account holders can also use online banking services to monitor transactions and manage their accounts efficiently.

過不足 (kafusoku) is a Japanese term that translates to "excess and deficiency" in English. It generally refers to the state of having either too much or too little of something. In various contexts, it can denote imbalance or discrepancy.

In accounting and financial contexts, kafusoku can refer to discrepancies in financial statements or accounts, indicating either surplus or deficit that needs to be addressed.

For instance, in a business setting, if an inventory check shows more or fewer items than recorded, this discrepancy is a kafusoku. The company would need to investigate and correct the discrepancy to ensure accurate records.

前受金 (maeukekin) refers to "advance received" or "prepayment" in English. This term is used in accounting and finance to describe money received by a company from its customers before the goods or services have been delivered or rendered.

In the context of Japanese business, maeukekin is recorded as a liability on the company's balance sheet. This is because the company owes the goods or services to the customer in the future.

A customer pays for goods or services before receiving them. The company records this payment as maeukekin (liability) because the company still needs to fulfill its obligation to the customer. Once the goods or services are delivered, the liability is removed, and the revenue is recognized.

This practice ensures accurate financial reporting and helps manage cash flow by tracking money received in advance.