税金等（Tax）
| 法人税等 | Income taxes |
| 法人税、住民税及び事業税 | Income taxes-current |
その他の会計用語
| 売上総利益 | Gross profit |
| 従業員給料 | Employee salary |
Aloha 
ハワイのみゆきです
先ほどの続きです
こちらは 損益計算書関係です
ご参考にしてみてください
勘定科目・会計の英語表記一覧
損益計算書（Profit and loss statement）
売上高（Sales）
| 売上高 | Sales |
| 売上戻り（売上返品） | Sales returns |
| 売上値引 | Sales allowance |
| 売上割戻し | Sales rebates |
売上原価（Cost of Sales）
| 仕入 | Purchases |
| 仕入返品（仕入戻し） | Purchases returns |
| 仕入値引 | Purchases allowance |
| 仕入割戻し | Purchases rebates |
販売費及び一般管理費（Selling, general and administrative expenses）
| 役員報酬 | Directors’ compensations |
| 給料手当 | Salaries and allowances |
| 雑給 | Other salaries |
| 賞与 | Seasonal bonuses |
| 退職金 | Employee retirement allowance |
| 旅費交通費 | Traveling expense |
| 広告宣伝費 | Advertising expense |
| 交際費 | Entertainment expense |
| 福利厚生費 | Welfare expenses |
| 法定福利費 | Payroll taxes expense |
| 荷造運送費 | Packing and delivery expenses |
| 通信費 | Communication expenses |
| 会議費 | Conference expenses |
| 水道光熱費 | Utilities expense |
| 消耗品費 | Upplies expenses |
| 新聞図書費 | Library expense |
| 租税公課 | Taxes and dues |
| 地代家賃 | Rents |
| 支払手数料 | Commission fee |
| 販売手数料 | Sales commission |
| 寄付金 | Donations expense |
| 修繕費 | Repairs expense |
| 支払保険料 | Insurance expenses |
| 賃借料 | Rent expenses |
| 減価償却費 | Depreciation expense |
| 諸会費 | Membership fee |
| 雑費 | Miscellaneous expenses |
営業外収益（Non-operating income）
| 受取利息 | Interest income |
| 受取配当金 | Dividend income |
| 有価証券売却益 | Gain on sale of securities |
| 有価証券評価益 | Gain on valuation of securities |
| 受取賃貸料 | Rent income |
| 為替差益 | Net foreign currency translation gain |
| 償却債権取立益 | Gain on bad debts recovered |
| 雑収入 | Miscellaneous income |
営業外費用（Non-operating expenses）
| 支払利息 | Interest expense |
| 手形売却損 | Loss on sales of notes payable |
| 有価証券売却損 | Loss on sale of securities |
| 有価証券評価損 | Loss on valuation of investment securities |
| 為替差損 | Foreign exchange losses |
| 雑損失 | Miscellaneous loss |
特別利益（Special income）
| 固定資産売却益 | Gain on sale of property, plant and equipment and intangible assets |
| 前期損益修正益 | Gain on prior period adjustment |
特別損失（Special expenses）
| 固定資産売却損 | Loss on sale of property, plant and equipment and intangible assets |
| 固定資産除却損 | Loss on disposal of property, plant and equipment and intangible assets |
| 前期損益修正損 | Loss on prior period adjustment |
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