引き落とし (hikiotoshi) is a Japanese term that refers to automatic bank withdrawal or direct debit. It is a common method used for recurring payments, such as utility bills, loan repayments, or subscription services.

When you set up a hikiotoshi, the agreed amount is automatically withdrawn from your bank account on a specified date. This process ensures timely payments without the need for manual intervention each time a payment is due.

使途不明金 (shito fumeikin) refers to "unaccounted-for funds" or "unexplained expenditure" in Japanese.

In the context of business and accounting, this term is used to describe money that is recorded in the financial statements but lacks proper documentation or a clear explanation regarding its use. It indicates a discrepancy where the purpose of the expenditure cannot be determined from the available records.

This can be a significant issue as it may suggest financial mismanagement, fraud, or errors in accounting practices. Properly addressing shito fumeikin involves conducting a thorough investigation to identify the source and reason for the unexplained funds and implementing measures to prevent future occurrences.

利益剰余金 (rieki jouyokin) refers to "retained earnings" in English. This term is used in accounting to describe the portion of a company's profits that are kept or retained in the business rather than being distributed to shareholders as dividends.

Retained earnings are an important part of a company's equity and are typically used for reinvestment in the business, paying off debt, or saving for future needs.

In a balance sheet, retained earnings appear under the equity section and represent the cumulative amount of profit that the company has earned over time, minus any dividends paid out to shareholders.

資本剰余金 (shihon joyokin) translates to "capital surplus" in English. It is a component of a company's equity that represents the excess amount received by a company over the par value of its shares during an issuance of stock.

Capital surplus arises from premiums received from issuing shares at a price above their nominal value, gains from the sale of treasury stock, and other transactions that contribute additional paid-in capital.

It is important to note that capital surplus is distinct from retained earnings, which are profits retained by the company for reinvestment rather than distributed as dividends. Capital surplus is typically used for specific purposes, such as offsetting losses, issuing bonus shares, or funding future expansions.

リース契約 (risu keiyaku), lease contract, is a contractual agreement in Japan where one party (the lessor) allows another party (the lessee) to use an asset for a specified period in exchange for periodic payments. This type of agreement is commonly used for financing the use of expensive equipment, vehicles, or real estate without the need for the lessee to purchase the asset outright.

The key components of a risu keiyaku include the lease term, which is the duration for which the lessee can use the asset, and the lease payments, which are the periodic payments the lessee must make to the lessor. The responsibilities regarding maintenance and repairs of the leased asset are often specified in the agreement. Additionally, the contract outlines what happens at the end of the lease term, such as returning the asset, renewing the lease, or purchasing the asset.

債務超過 (saimu choka) refers to a state of negative net worth or insolvency. This occurs when a company's liabilities exceed its assets, indicating that the company is unable to cover its debts with its available resources.

In practical terms, this situation can lead to significant financial difficulties for the business, including challenges in obtaining credit, potential legal actions from creditors, and possibly even bankruptcy. Managing and resolving this situation typically requires financial restructuring, asset sales, or other strategic measures to restore financial health.