貸付金等 - 英訳 – Linguee辞書

スロットはうんざり

 

外部ソース (未確認)

貸付金等 倒損失に備えるため、一般債権について は貸倒実績率により、貸倒懸念債権及び破産更生債権等 [...]
については財務内容評価法により計上しております。
daiwa-grp.jp
Allowance for doubtful accounts is provided [...]
based on the estimated historical default rate for normal loans, and based on
[...]
individually assessed amounts for doubtful accounts, bankruptcy claims, and reorganization claims, etc.
daiwa-grp.jp
前連結会計年度末及び当第1四半期連結会計期間末において、非流動債権及び関連会社に対する債権(貸倒引 当金控除後)に含まれ貸付金等 正価額のうち、レベル3に分類している金額は、それぞれ 百万円 及び 百万円です。
mitsui.com
The fair values of loans and other receivables included in non-current receivables and advances to associated companies (less allowance for doubtful receivables) which are classified as level 3 as of December 31, 2012 and March 31, 2012 were ¥151,598 million and ¥46,686 million, respectively.
mitsui.com
貸 倒 引 当 金…営業未収入金貸付金等 権の貸倒れによる損失に備えるた め、一般債権については貸倒実績率により、貸倒懸念債権等特 [...]
定の債権については個別に回収可能性を検討し、回収不能見込 額を計上しております。
heiwa-net.co.jp
An allowance for doubtful accounts is provided [...]
to cover losses bad debt at an amount estimated based on historical write-off
[...]
ratio plus any amounts deemed necessary to cover possible losses on an individual accounts basis.
heiwa-net.co.jp
(営業活動によるキャッシュ・フロー) 営業活動によるキャッシュ・フローは、税金等調整前四半期純利益が25,997百万円となったものの、営 貸付金等 業債権の減少や引当金の増加などにより49,805百万円の増加(前年同期は25,963百万円の減少)となりました。
ir-aiful.com
Although net income before taxes was 25,997 million yen in the first quarter of the fiscal year under review, net cash provided by operating activities rose 49,805 million yen, compared to a 25,963 million yen decline for the same period last year, due to the fall in loans and other operating receivables and the increase in reserves.
ir-aiful.com
売上債権貸付金等 倒損失に備えるため、一般債権については貸倒実績率により、 貸倒懸念債権等特定の債権については個別に回収可能性を検討し、回収不能見込額を計上 しています。
hd.jx-group.co.jp
To prepare for bad debt losses of accounts receivable and loans receivable, etc., the estimated uncollectable amounts regarding general accounts receivable are recorded using historical bad debt ratio, and the estimated uncollectable amounts regarding certain accounts receivable, such as doubtful accounts receivable, are recorded by separately examining their collectability.
hd.jx-group.co.jp
売上債権貸付金等倒 損失に備えるため、一般債権 については貸倒実績率によ り、貸倒懸念債権等特定の債 権については個別に回収可能 性を勘案し、回収不能見込額 を計上しております。
riso.co.jp
For ordinary accounts receivable, the estimated credit loss is calculated based on historic default rate and declared as allowance, while it is determined, estimating the default rate individually, for such specific accounts receivable as those with lower credit.
riso.co.jp
(1)貸倒引当金 …………… 売上債権貸付金等 倒損失に備えるため、一般債権については貸倒実績率により、 貸倒懸念債権等の特定の債権については個別に回収可能性を勘案し、回収不能見込額 を計上しております。
nesic.co.jp
(1) Allowances for Doubtful Accounts: To reserve for loss on doubtful accounts such as trade receivables, loans, and the like, general allowances are provided using a rate determined by past bad debt experience, and specific allowances are also provided for the estimated amounts considered to be uncollectible after reviewing the individual collectibility of certain doubtful accounts.
nesic.co.jp
貸倒引当金…………… …売掛債権貸付金等 倒損失に備えるため、一般債権については貸倒実績率により、 貸倒懸念債権等特定の債権については個別に回収可能性を検討し、回収不能見込額を計 上しております。
advantest.co.jp
To prepare for credit losses on accounts receivable and loans, etc., an allowance equal to the estimated amount of uncollectible receivables is provided for general receivables based on a historical write-off ratio and for bad receivables based on a case-by-case determination of collectibility.
advantest.co.jp
キャッシュ・フローは、連結キャッシュ・フロー計算書の営業活動によるキャッシュ・フローから、貸 倒償却控除前の営貸付金等 る収入・支出を除いた数値を使用しております。
jt-corp.co.jp
(3) Cash flows are calculated by subtracting proceeds or payments related to operating loans receivable before bad debts written off, from net cash provided by operating activities in the consolidated statements of cash flows.
jt-corp.co.jp
減損を認識した債権及び貸倒引当金 当社及び子会社は、SFAS第114号(貸付金の減損に関する債権者の会計処理)及びSFAS第118号(貸付金の減損に 関する債権者の会計処理-収益の認識と開示-SFAS第114号の改訂)に基づき、減損を認識し 貸付金等 権に 関し、将来見込まれるキャッシュ・フローを当該債権の実効利率で現在価値に割引いた金額、客観的な市場価格、 または当該債権が担保に依存している場合には、その公正担保価値で債権を評価し、その評価額が帳簿価額を下回 った際に貸倒引当金を設定しております。
itochu.co.jp
In accordance with SFAS 114, “Accounting by Creditors for Impairment of a Loan—an amendment of SFAS 5 and 15,” and SFAS 118, “Accounting by Creditors for Impairment of a Loan—Income Recognition and Disclosures—an amendment of SFAS 114,” the Company and its subsidiaries measure impairment for certain loans based on the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s observable market price or the fair value of the underlying collateral if the loan is collateral dependent, and recognize an impairment by creating and adjusting a valuation allowance if the fair value of the loan is less than the recorded amount.
itochu.co.jp
貸 倒 引 当 金:売上債権貸付金等 倒損失に備えるため、一般債権については貸倒実 績率により、貸倒懸念債権等特定の債権については個別に回収可能性を検 [...]
討し、回収不能見込額を計上している。
toray.com
The allowance for doubtful accounts, including [...]
receivables and loans, is determined from the amounts considered unlikely
[...]
to be recovered, estimated from claim rate records for general receivables and from studying the probability of recovery in individual cases where there is concern over claims.
toray.co.jp
重要な引当金の計上基準 ① 貸倒引当金 当社及び国内連結子会社は、売上債権 貸付金等 倒損失に備えるため、一般債権については貸倒実績 率により、貸倒懸念債権等特定の債権については個別に回収可能性を検討し、回収不能見込額を計上して おります。
group.shiseido.com
As contingency against losses from default of notes and accounts receivable, the Company and its domestic consolidated subsidiaries provide the allowance for doubtful accounts by the method that uses the percentage of its own actual bad debt loss against the balance of total receivables plus the amount of receivables estimated on an individual basis.
group.shiseido.co.jp
関係会社の事業の損失に備えるため、関係会社に対する出資金及 貸付金等 を超えて、当社が 負担することになる損失見込額等を引当計上している。
shi.co.jp
To provide for losses expected to be
[...]
incurred by subsidiaries and affiliates of
[...] the Company, an allowance for such losses [...]
is provided at an estimated amount that
[...]
the Company will have to pay beyond investments in those companies and loans receivable from them.
shi.co.jp
信用リスク 当社グループは株式や債券 貸付金等 産として保有しておりますが、有価証券の発行体や貸付 先の破綻等により、保有している株式や債券の価値が減少したり、利息や元金の回収ができなくなる ことが考えられます。
nksj-hd.com
The NIPPONKOA Group holds as assets equities, bonds, loans, etc. However, if the companies that have issued these securities and/or bonds, the parties responsible for repayment of those loans should go bankrupt, or other events occur, it is conceivable that the equities and bonds of such companies could fall in value, and that collection of principal and interest could prove impossible.
nksj-hd.com
貸倒引当金 売上債権貸付金等 倒損失に備え るため、一般債権については貸倒実績率 により、貸倒懸念債権等特定の債権につ いては個別に回収可能性を勘案し、回収 不能見込額を計上しております。
nifco.com
As provisions for losses from trade receivables, loans and other credits, a reserve calculated according to actual loss percentage for claimable assets, and on the basis of recoverability for designated claimable assets, including doubtful debt, are made.
nifco.co.jp
貸倒引当金 売上債権貸付金等 倒損失に備えるため、当社及び国内連結子会社は一般債権については貸倒実績率によ り、貸倒懸念債権等特定の債権については個別に回収可能性を検討し、回収不能見込額を計上しております。
daicolor.co.jp
Estimates of irrecoverable amounts are calculated based on historical default rates for ordinary receivables, and on a consideration of feasibly recoverable amounts in individual cases of specific debts where recovery is doubtful.
daicolor.co.jp
売上債権貸付金等 倒損失に備えるため、一般債権については貸倒実績率に より、貸倒懸念債権等特定の債権については個別に回収可能性を検討し、回収不能 見込額を計上しております。
hd.jx-group.co.jp
The allowance for doubtful accounts is calculated based on the aggregate amount of individually estimated credit losses for doubtful receivables plus an amount calculated using historical write-off experience over a certain period of receivables other than doubtful receivables.
hd.jx-group.co.jp
貸倒引当金 売上債権貸付金等 倒れによる損失に備えるた め、一般債権については貸倒実績率により、貸倒懸念 債権等特定の債権については、個別に回収可能性を検 討し、回収不能見込額を計上しております。
eisai.com
To prepare for potential losses of trade receivables, loans receivable and others, allowance for doubtful receivables/ accounts are provided at amounts determined on the bases of the Parent Company’s past credit loss experience and evaluation of potential losses in receivables outstanding.
eisai.co.jp
売上債権貸付金等 倒損失に備えるため、一般債権については貸倒実績率により、貸倒懸念債権等特定の債権につい ては個別に回収可能性を勘案し、回収不能見込額を計上しております。
sfc.jp
In order to prepare for expected losses from bad debts, estimated unrecoverable amounts are recorded for general claims based on historical bad-debt ratios, and for specific claims including doubtful accounts, based on individual recoverability.
sfc.jp
当社及び国内連結子会社は、売上債権 貸付金等 倒損失に備えるため、一般債権については貸倒実 績率により、貸倒懸念債権等については個別に回収可能性を検討し、回収不能見込額を計上しております。
group.shiseido.com
The amounts of such reserves are determined using the percentage of own actual bad-debt loss against the balance of total receivables, and amounts that take into consideration the possibility of recovering specific liabilities.
group.shiseido.co.jp
日本興亜保険グループ(以下「当社グループ」といいます。)は保険営業の基盤の大部分を日本国内 に置くとともに、資産運用につきましてもその大半を日本における株式や債券 貸付金等 資をし ております。
nksj-hd.com
Most of the NIPPONKOA Group’s insurance business is based in Japan, and with regard to asset management, the majority of Group assets is invested in Japanese equities, bonds, and loans.
nksj-hd.com
貸倒引当金 …………… 売上債権貸付金等 倒損失に備えるため、主として一般債権については貸倒実績率に より、貸倒懸念債権等の特定の債権については個別に回収可能性を勘案し、回収不能見込 額を計上しております。
nesic.co.jp
The allowance for doubtful receivables is provided mainly at an amount determined based on the historical experience of bad debt with respect to ordinary receivables, plus an estimate of uncollectible amounts determined by reference to specific doubtful receivables from customers that are experiencing financial difficulties.
nesic.co.jp
貸倒引当金 当社及び連結子会社は、売上債権 貸付金等 倒れによる損失に備えるため、一般債権については貸倒実績率に より、貸倒懸念債権等特定の債権については個別に回収可能性を検討し、回収不能見込額を計上しております。
fielding.co.jp
The Company and its consolidated subsidiaries provide for their employees’ bonuses at amounts deemed to have accrued as of the end of the consolidated fiscal year based on projection.
fielding.co.jp
売上債権貸付金等 倒れによる損失に備えるため、一般債権については貸倒実績率により、貸倒懸念債 権等特定の債権については、個別に回収可能性を検討し、回収不能見込額を計上しております。
eisai.com
As for general receivables/accounts, allowances are calculated based on past credit loss experience. As for specific receivables/accounts, such as those for which there is a possibility of defaults, uncollectable allowances are calculated based on respective collectibility.
eisai.co.jp
貸倒引当金 売上債権貸付金等 倒損失に備えるため、一般債権については貸倒実績率により、貸倒懸念 債権等特定の債権については個別に回収可能性を検討し、回収不能見込額を計上しております。
secom.co.jp
It is determined based on the historical loss rate with respect to ordinary accounts, and an estimate of uncollectable amounts respectively determined by reference to specific doubtful accounts from customers who are experiencing financial difficulties.
secom.co.jp
(1) 貸倒引当金 売上債権貸付金等 倒れによる損失に備えるた め、一般債権については貸倒実績率により、貸倒懸念債 権等特定の債権については、個別に回収可能性を検討 し、回収不能見込額を計上しております。
eisai.com
To prepare for possible sales return loss incurred after the balance sheet date, the reserve is provided by multiplying the amount of accounts receivable-trade at the balance sheet date by the average return ratio of goods sold over the previous two fiscal years and the profit ratio of the period.
eisai.co.jp
貸倒引当金 売上債権貸付金等 倒損失に備えるため、一般債権については貸倒実 績率により、貸倒懸念債権等特定の債権については個別に回収可能性を勘 案し、回収不能見込額を計上しております。
daiichisankyo.com
For specific over-due accounts, the allowance is based on individual account-by-account estimates of the amounts that may not be recoverable. b. Allowance for Sales Returns
daiichisankyo.co.jp
ありがとうございました。
あなたの評価はLingueeのサービスの質を向上させる上で大変役立ちます。