ヘッジ会計の終了による増減

類似勘定科目リスト

1. 関係会社整理損失引当金

   （訳）Provision for loss on liquidation of subsidiaries and associates...

2. 分譲事業売上原価

   （訳）Cost of sales in residential property sales business...

3. 割賦販売未実現利益戻入額

   （訳）Reversal of unrealized income on installment sales...

4. 金利スワップ評価益

   （訳）Gain on valuation of interest rate swaps...

5. 貸倒引当金戻入額

   （訳）Reversal of allowance for doubtful accounts...

6. 自己株式取得費用

   （訳）Commission for purchase of treasury shares...

7. 訴訟損失引当金戻入額

   （訳）Reversal of provision for loss on litigation...

8. 関係会社整理損

   （訳）Loss on liquidation of subsidiaries and associates...

9. 原価変動調整積立金の積立

   （訳）Provision of reserve for adjustment of cost fluctuations...

10. 一時差異等調整引当額による利益超過分配

    （訳）Distributions in excess of earnings from allowance for temporary difference...