退職給付に係る負債

類似勘定科目リスト

1. 退職給付に係る負債の増減額（△は減少）

   （訳）Increase (decrease) in retirement benefit liability...

2. 退職給付に係る資産

   （訳）Retirement benefit asset...

3. 退職給付費用

   （訳）Retirement benefit expenses...

4. 退職給付会計基準変更時差異の処理額

   （訳）Amortization of net retirement benefit obligation at transition...

5. 過年度退職給付費用

   （訳）Retirement benefit expenses for prior periods...

6. 退職給付信託設定益

   （訳）Gain on contribution of securities to retirement benefit trust...

7. 退職給付制度改定益

   （訳）Gain on revision of retirement benefit plan...

8. 退職給付制度終了益

   （訳）Gain on termination of retirement benefit plan...

9. 退職給付信託設定損

   （訳）Loss on contribution of securities to retirement benefit trust...

10. 退職給付制度改定損

    （訳）Loss on revision of retirement benefit plan...