Japanese Business Glossary

収益, pronounced shueki in Japanese, refers to revenue or earnings. It is the total amount of money generated by a company or organization from its business activities, such as sales of goods and services, before any expenses are deducted. Shueki is a critical financial metric as it indicates the overall performance and profitability of a business.

In accounting, shueki is recorded on the income statement and is used to calculate net profit by subtracting costs and expenses. High revenue suggests strong business operations and market demand, while low revenue may indicate potential issues that need to be addressed. Companies strive to maximize shueki through various strategies, such as expanding their market, improving product quality, and enhancing marketing efforts.

督促状, pronounced tokusoku-jo in Japanese, refers to a dunning letter or a reminder notice. This is an official document sent by a creditor to a debtor to prompt the payment of an overdue obligation. Typically used in financial and business contexts, tokusoku-jo serves as a formal request for payment and outlines the details of the outstanding debt, including the amount owed, the due date, and any potential penalties for late payment.

The purpose of sending a tokusoku-jo is to encourage the debtor to settle their account promptly and to remind them of their financial responsibility. It is often the first step in a series of escalating actions that a creditor might take to recover the debt, which could eventually lead to legal proceedings if the payment is not made. The tone of a tokusoku-jo can vary from a polite reminder to a more urgent demand, depending on the severity of the overdue payment and the creditor's policies.

年収, pronounced nenshu in Japanese, refers to annual income. This term represents the total amount of money earned by an individual or household over the course of a year. Nenshu includes all sources of income, such as salary, wages, bonuses, dividends, and any other financial gains.

In the context of employment, nenshu typically includes not only the base salary but also any additional compensation like bonuses, overtime pay, and allowances. It is an important metric for assessing an individual's financial status, tax obligations, and eligibility for loans or other financial services.

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.

信託報酬 (shintaku houshuu) refers to the trust fee or trustee fee in Japanese. It is the compensation paid to a trustee for managing and administering a trust. This fee covers the various services provided by the trustee, such as investment management, record-keeping, reporting, and ensuring compliance with legal and regulatory requirements.

Shintaku houshuu can be structured as a fixed fee, a percentage of the trust's assets, or a combination of both. The specific amount and method of calculation are typically outlined in the trust agreement. These fees are important for maintaining the trust's operations and ensuring that the trustee is properly compensated for their expertise and responsibilities.

In the context of investment trusts or mutual funds, shintaku houshuu is an essential consideration for investors, as it affects the overall returns on their investments. Understanding these fees helps investors make informed decisions about their trust arrangements and investment strategies.

債権債務 (saiken saimu) refers to "claims and debts" or "credits and liabilities" in English. It encompasses the legal rights and obligations between parties in a financial context.

"債権" (saiken) means "claim" or "credit," representing the right of one party to receive payment or performance from another party.

"債務" (saimu) means "debt" or "liability," representing the obligation of one party to pay or perform for the benefit of another party.

These terms are commonly used in financial statements, contracts, and legal documents to describe the financial relationships and obligations between entities.