遡及処理前期首剰余金又は期首欠損金（△）

類似勘定科目リスト

1. 遡及処理の累積的影響額

   （訳）Cumulative effect of retrospective application and retrospective restatement...

2. 商品及び製品期首たな卸高

   （訳）Beginning inventory of merchandise and finished goods...

3. 匿名組合損益分配前税引前当期純利益又は純損失（△）

   （訳）Profit (loss) before distributions of profit or loss on silent...

4. 当期追加信託に伴う剰余金増加額又は欠損金減少額

   （訳）Increase in surplus or decrease in deficit from additional subscriptions...

5. 当期追加信託に伴う剰余金減少額又は欠損金増加額

   （訳）Decrease in surplus or increase in deficit from additional subscriptions...

6. 関係会社整理損

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

7. 退職給付に係る調整額（税引前）

   （訳）Remeasurements of defined benefit plans, before tax...

8. 支払利息及び手形売却損

   （訳）Interest expenses and loss on sales of notes receivable –...

9. 関係会社株式の取得による支出

   （訳）Purchase of shares of subsidiaries and associates...

10. 劣後特約付社債及び新株予約権付社債の発行による収入

    （訳）Proceeds from issuance of subordinated bonds and bonds with share...