特別損失 (tokubetsu sonshitsu) refers to extraordinary losses in Japanese. This term is used in accounting and financial reporting to describe significant, non-recurring losses that do not arise from the normal operations of a business. These losses are considered exceptional and are typically reported separately from regular operating expenses to provide a clearer picture of a company's financial performance.
Examples of tokubetsu sonshitsu might include losses from natural disasters, significant asset write-downs, restructuring costs, litigation settlements, or losses from the sale of a subsidiary or major asset. By categorizing these losses as tokubetsu sonshitsu, companies can help investors and stakeholders understand the impact of unusual or infrequent events on their financial results.
The reporting of tokubetsu sonshitsu is important for transparency and accurate financial analysis, as it distinguishes between the ongoing operational performance of a company and the effects of extraordinary events. This separation allows for a more accurate assessment of a company's profitability and financial health.
See Also
In Japanese, the term 経費 (keihi) refers to "expenses" or "business expenses." These are the costs incurred in the process of running a business. Keihi can include a wide range of expenditures such as rent for office space, utilities like electricity, water, and internet, employee salaries and wages, office supplies, travel expenses, marketing and advertising costs, and depreciation of assets. Properly tracking and managing keihi is essential for maintaining accurate financial records, budgeting, and ensuring compliance with tax regulations. In Japan, businesses must be meticulous in documenting and categorizing their expenses to maximize tax deductions and maintain transparency with the tax authorities.
償却資産 (shoukyaku shisan) is a Japanese term that translates to "depreciable assets" or "amortizable assets" in English. It refers to tangible fixed assets that are subject to depreciation over time due to wear and tear, obsolescence, or usage.
Examples of 償却資産 include machinery, equipment, buildings, and vehicles. These assets are capitalized on a company's balance sheet and their cost is gradually expensed through depreciation over their useful life. This accounting practice helps in matching the cost of the asset with the revenue it generates, providing a more accurate picture of a company's financial performance.
供託 (kyoutaku) is a Japanese term that translates to "deposit" or "escrow" in English. It refers to the act of depositing money, securities, or other valuables with a government office or a designated entity to fulfill a legal obligation or to ensure the performance of a contract.
In Japan, 供託 is commonly used in various legal and financial contexts. For example, it can be used to settle disputes, provide security for a loan, or ensure the payment of rent or other obligations. The deposited assets are held in trust by the government office or entity until the conditions of the deposit are met or resolved. This system helps to protect the interests of all parties involved and ensures that legal and contractual obligations are fulfilled.
Frequently Asked Questions
特別損失 (tokubetsu sonshitsu) refers to extraordinary losses in Japanese. This term is used in accounting and financial reporting to describe significant, non-recurring losses that do not arise from the normal operations of a business. These losses are considered exceptional and are typically reported separately from regular operating expenses to provide a clearer picture of a company's financial performance.
Extraordinary losses is 特別損失 (tokubestu sonsetsu) in Japanese.
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