定款 (teikan) refers to the "articles of incorporation" or "corporate charter" in English. It is a legal document that establishes a corporation and outlines its fundamental principles and regulations.

The teikan typically includes key information such as the company's name, purpose, address, types of business activities, capital structure, and details about the board of directors and shareholders' meetings. This document is essential for the legal formation of a corporation and must be filed with the relevant government authorities. The teikan serves as the foundation for the company's governance and operational framework.

財務諸表 (zaimu shohyo) translates to "financial statements" in English. Financial statements are formal records that outline the financial activities and position of a business, person, or other entity. They provide a summary of the financial performance and condition of an entity over a specific period.

The key components of zaimu shohyo include the balance sheet, which shows the entity's assets, liabilities, and shareholders' equity at a specific point in time; the income statement, which details the entity's revenues, expenses, and profits or losses over a specified period; the cash flow statement, which provides an overview of the cash inflows and outflows from operating, investing, and financing activities over a period; and the statement of changes in equity, which shows changes in the company's equity during the reporting period. These statements are crucial for stakeholders, including investors, creditors, and management, to assess the financial health and performance of an entity.

専務 (senmu) refers to an "executive managing director" or "senior managing director" in English. This is a high-ranking position within a company, typically responsible for overseeing specific areas of the business, making strategic decisions, and managing day-to-day operations.

The role of a senmu often involves working closely with other top executives and the board of directors to ensure that the company meets its goals and objectives. This position is critical for the smooth functioning and strategic direction of the organization.

株主資本 (kabunushi shihon) translates to "shareholders' equity" in English. This term refers to the residual interest in the assets of a company after deducting its liabilities. Shareholders' equity represents the owners' claim on the company's assets and is a key component of the balance sheet. It includes elements such as paid-in capital, which is the amount of money that shareholders have invested in the company through the purchase of shares, and retained earnings, which are the accumulated profits that the company has reinvested in the business rather than distributed as dividends. Shareholders' equity is an important indicator of a company's financial health and stability, reflecting the net value that shareholders would theoretically receive if all assets were liquidated and all debts paid.

帳合先 (choaizaki) is a Japanese term that refers to a company or individual with whom a business has regular financial transactions or accounting relationships. It can be translated as "accounting partner" or "trading partner" in English.

This term is used to describe entities that are regularly involved in business dealings and financial exchanges, such as suppliers, customers, or other business associates. Maintaining accurate and transparent records with choaizaki is crucial for effective financial management and auditing.

振込手数料 (furikomi tesuryo) is a Japanese term that translates to "transfer fee" or "remittance fee" in English. It refers to the fee charged by banks or financial institutions for processing a funds transfer between accounts. This fee can vary depending on several factors, such as the type of account, the amount being transferred, the method of transfer, and whether the transfer is domestic or international.

Understanding furikomi tesuryo is important for managing banking costs, especially for businesses and individuals who frequently transfer funds.