質権 (shichiken) refers to a type of security interest in Japanese law, commonly known as a pledge or pawn. It involves a borrower (pledgor) transferring possession of movable property, or rights, to a lender (pledgee) as collateral for a debt. This arrangement provides the lender with a secured interest in the pledged property, granting them the right to retain possession until the debt is repaid. If the borrower defaults, the lender can sell the pledged property to recover the owed amount. This legal mechanism ensures the lender's protection and encourages lending by reducing the risk of loss.

売掛買掛 (urikake kaikake) refers to accounts receivable and accounts payable in Japanese business terminology.

売掛 (urikake) represents accounts receivable, which are the amounts owed to a company by its customers for goods or services delivered but not yet paid for. This reflects the company's credit sales and is considered an asset on the balance sheet.

買掛 (kaikake), on the other hand, represents accounts payable, which are the amounts a company owes to its suppliers for goods or services received but not yet paid for. This reflects the company's credit purchases and is considered a liability on the balance sheet.

Managing urikake kaikake effectively is crucial for maintaining healthy cash flow and financial stability within a business. It ensures that the company can meet its financial obligations while also collecting payments from its customers in a timely manner.

店頭 (tentou) is a Japanese term that translates to "storefront" or "shop front." It refers to the area at the front of a store or retail establishment where goods are displayed and customers can make purchases.

In a broader sense, tentou encompasses the entire customer-facing part of a retail business, including window displays, signage, and the entrance area. This area is crucial for attracting customers, as it creates the first impression and showcases key products or promotions.

商標権 (shouhyouken) refers to trademark rights in Japan. This legal protection is granted to the owner of a registered trademark, which can be a name, logo, symbol, or any distinctive sign used to identify and distinguish goods or services. The purpose of shouhyouken is to prevent others from using identical or confusingly similar marks that could mislead consumers or dilute the brand's identity. Obtaining shouhyouken requires registration with the Japan Patent Office (JPO), providing the owner with exclusive rights to use the trademark in connection with the specified goods or services. These rights are crucial for maintaining brand integrity, preventing unauthorized use, and fostering consumer trust.

A 見積書 (mitsumori-sho) is a quotation document used in business transactions in Japan. It outlines the estimated costs for products or services to be provided. The document typically includes a detailed breakdown of the items or services, their quantities, unit prices, total costs, and any additional terms and conditions. It serves as a formal proposal from the seller to the buyer, indicating the price at which the seller is willing to supply the specified goods or services. The mitsumori-sho is an essential part of the negotiation process, helping both parties agree on the terms before finalizing a contract.

販売管理費 (hanbai kanrihi), also known as selling, general, and administrative expenses (SG&A), refers to the operating expenses related to the selling of products and the management of a business. These expenses include costs associated with advertising, marketing, sales commissions, office supplies, salaries of administrative staff, and other overhead costs that are not directly tied to the production of goods or services.

In financial statements, hanbai kanrihi is an important category as it helps businesses understand their operating efficiency and overall profitability. By analyzing these expenses, companies can identify areas where they can reduce costs and improve their bottom line. Effective management of hanbai kanrihi is crucial for maintaining a healthy financial position and ensuring the sustainability of business operations.