「手当」は日本基準の財務諸表で広く一般的に用いられる勘定科目名です。
Allowance
(訳)Allowance for accounts receivable – operating loans...
(訳)Allowance for investment loss...
(訳)Provision of allowance for doubtful accounts for subsidiaries and associates...
(訳)Provision of reserve for retirement allowance...
(訳)Reversal of reserve for retirement allowance...
(訳)Reversal of allowance for investment loss...
(訳)Distributions in excess of earnings from allowance for temporary difference...
(訳)Reversal of allowance for temporary difference adjustments...
タグ:Allowance