販売促進 (hanbai sokushin) is a Japanese term that translates to "sales promotion" in English. It refers to various marketing strategies and activities designed to boost the sales of a product or service. The goal of hanbai sokushin is to encourage consumers to purchase more, increase brand awareness, and ultimately drive higher revenue for a business.

Sales promotion techniques can include discounts, coupons, special offers, product demonstrations, free samples, contests, and loyalty programs. These strategies are often used in conjunction with advertising and other marketing efforts to create a more compelling reason for consumers to choose a particular product or service over competitors.

By implementing effective hanbai sokushin strategies, businesses can attract new customers, retain existing ones, and stimulate demand for their products or services.

卸売 (oroshiuri) is a Japanese term that translates to "wholesale" in English. It refers to the business activity of selling goods in large quantities at lower prices, typically to retailers, other businesses, or institutions, rather than directly to end consumers. Wholesalers act as intermediaries between manufacturers or producers and the retail market.

In the wholesale process, wholesalers purchase products in bulk from manufacturers or suppliers, store them in warehouses, and then distribute them in smaller quantities to retailers or other entities that sell the products to the final consumers. This distribution channel helps streamline the supply chain, making it more efficient and cost-effective for manufacturers to reach a wider market.

Wholesale businesses play a crucial role in the economy by facilitating the flow of goods from production to consumption, ensuring that products are available to meet market demand, and often providing additional services such as logistics, storage, and product information to their customers.

会計帳簿 (kaikei chobo) is a Japanese term that translates to "accounting books" or "accounting ledgers" in English. It refers to the financial records used by businesses to track their financial transactions, manage their finances, and prepare financial statements.

Accounting books typically include the general ledger, which is a comprehensive record of all financial transactions categorized into accounts such as assets, liabilities, equity, revenues, and expenses. They also include the journal, a detailed record of all transactions in chronological order before they are posted to the general ledger. Subsidiary ledgers provide detailed records supporting individual accounts in the general ledger, such as accounts receivable, accounts payable, and inventory. The cash book records all cash receipts and payments.

Maintaining accurate accounting books is essential for financial reporting, tax compliance, and effective financial management. They provide a clear and organized view of a company’s financial activities, enabling business owners and managers to make informed decisions. Accurate accounting records also ensure transparency and accountability in financial operations.

受領 (juryo) is a Japanese term that translates to "receipt" or "acceptance" in English. It refers to the act of receiving or acknowledging the receipt of something, such as goods, documents, or payments. In business and legal contexts, 受領 signifies the formal acknowledgment that an item has been received by the intended party.

For example, when a delivery is made, the recipient may sign a receipt (受領書, juryosho) to confirm that the goods have been received in good condition. Similarly, when a payment is made, the recipient may issue a receipt to confirm that the payment has been received.

The term is important in various transactions and legal agreements, as it serves as evidence that an exchange has taken place and that the recipient has accepted the item or payment in question.

専務取締役 (senmu torishimariyaku) is a Japanese term that translates to "Senior Managing Director" or "Executive Managing Director" in English. It refers to a high-ranking executive position within a company. A senmu torishimariyaku is typically responsible for overseeing significant aspects of the company's operations and making important strategic decisions. This role is often considered one of the top executive positions, just below the president or CEO, and involves substantial managerial and leadership responsibilities. The specific duties of a senmu torishimariyaku can vary depending on the company's organizational structure and industry, but generally, they play a crucial role in steering the company's direction and ensuring its operational efficiency.

戻入 (reinyu or modoriire) is a Japanese term that translates to "reversal" or "reinstatement" in English. It refers to the act of returning something to its original state or position. In financial and accounting contexts, reinyu specifically means reversing a previously recorded entry or reinstating a previously deducted amount back into the accounts.

For example, if an expense was mistakenly recorded, a reinyu entry would be made to correct the mistake by reversing the initial entry. Similarly, if a provision or reserve was set aside for a specific purpose but is no longer needed, the funds can be reinyu, or returned, to the general account. This term is important for ensuring accuracy and transparency in financial records.