Accounts payable – ordinary transactions, paid in short term
通常の取引に関連して発生する未払金又は預り金で一般の取引慣行として発生後短期間に支払われるもの
日本基準
Accounts payable – other
未払金
Accrued business office tax
未払事業所税
Accrued consumption taxes
未払消費税等
Accrued taxes
未払税金
Accrued alcohol tax
未払酒税
Deposits received
預り金
Deposits received from subsidiaries and associates
関係会社預り金
Accrued agency commission
未払代理店手数料
Current portion of guarantee deposits received
1年内返還予定の預り保証金
Other liabilities – payable within one year
その他の負債で1年内に支払又は返済されると認められるもの
Provision for guarantee for loans
ローン保証引当金
Provision for construction warranties for vessel
船舶保証工事引当金
Provision for sales rebates
売上割戻引当金
Provision for sales promotion expenses
販売促進引当金
Provision for loss on order received
受注損失引当金
Advances received
前受金
Provisions
引当金
Options
オプション負債
Deposits received – real estate business
不動産事業受入金
Accounts payable – other, and accrued expenses
未払金及び未払費用