 /FINDIC 12JUN97 V97-001/Financial Terms Dictionary File/Kevin Seaver/
£ɣӼʻΨ [£ɣӤۤҤ] /BIS capital ratio/
ã [ã] /commercial paper/
ƣ [դ] /fund account/
ƣ [ƣ] /franchise chain/
ʣ [ʣ] /joint venture/
Σţ [] /Nihon Enterprise Development/
֣ [֣] /venture capital/
Ĥ줭 [Ĥ줭] /friction, discord, strife/
Ϥä /bonds on secondary market (in circulation)/
夦 /bonds bought below principle that yield both interest and capital gain (principle - purchase price) on redemption/
¾ξ; [ΤΤ礦褭] /Retained earnings (US)/
¾ξ; [ΤΤ礦褭] /retained earnings/
¾; [ΤΤ褸礦] /retained earnings, retained surplus/
¾ήư񻺤θ [ΤΤ夦ɤΤ󤷤礦] /decrease in other current assets (US)/
¾ήư񻺤 [ΤΤ夦ɤΤ] /Increase in other current assets (US)/
¾ήư [Τ夦ɤ] /Other current assets (US)/
椦夦ˤФ /number of job seekers vs. number of jobs/
ɥ쥹 [ɥ쥹] /never matures, until the customer says so/
ڥ꿮 [ڥȤ] /like a mutual fund, a trust fund in which you can always invest more money, buy more stock/
å塦եɽ [åեҤ礦] /STATEMENTS OF CASH FLOWS (US)/
쥹 [쥹] /correspondent banking services/
Хåȼ [ХåȤȤҤ] /transaction using a group of currencies, etc./
եȥå /explaining products at the outset, even at the customer service window, for the purpose of encouraging long-haul holding (to dispel ignorant jitters)/
ߥǥ /mini-dealer/
 [ä] /mediation, arranging/
¸ [] /reliance/
 [餤] /request/
Ѥͤ [ͤ] /entrust/
 [Ƥ礦] /consignment fees/
 [碌] /currency exchange/
ưΥåФƶ [碌ؤɤΥåˤ뤨礦] /Effect of exchange rate on cash and cash equivalents (US)/
 [äƤꤢ] /fixed rate/
ǯֺͽĹ [ͤˤʤؤ󤵤Ƥ礦ꤤ줭] /Current portion of long-term debt (US)/
ǯֻʧˡǶ [ͤ󤫤󤷤Ϥ餤ۤ󤼤ʤ] /Cash paid during the year for Income & other taxes (US)/
ǯֻʧ© [ͤ󤫤󤷤Ϥ餤ꤽ] /Cash paid during the year for interest (US)/
ǯԼҺ [ͤʤ礦󤷤㤵] /current portion of long-term debt/
ǯֺͽĹ [ͤʤؤ󤵤Ƥ礦ꤤ줭] /current portion of long-term debt/
礤 [Ҥ] /inquiry (from a customer)/
礤 [Ҥ礯] /securities on hand for trading/
Ƴ [ҤƤ] /reserve amount/
 [Ҥ] /underwriting/
 [褦] /manage (funds), make practical use of/
Ķ [礦] /sales (sometimes, operations)/
Ķȳ [礦夦] /Non-operating income (US)/
Ķȳ [礦Ҥ褦] /Non-operating expenses (US)/
ĶȳưˤäåؤĴ [礦ĤɤˤꤾåؤΤ礦] /Adjustments to reconcile net income to net cash provided by operating activities (US)/
Ķȳưˤ륭å塦ե [礦Ĥɤˤ륭åե] /Cash flows from operating activities (US)/
Ķ [礦ꤨ] /operating profit, operating profit/
ƶ [礦] /effect, impact/
߹ [] /strong yen, the yen's appreciation/
 [󤸤] /support, subsidy/
礤 [褳Ф] /stay flat/
 [䤿ܤ] /framework/
˲ [Ϥ] /price destruction (plummet in prices caused by rising Japanese consumer awareness of huge gap between prices in Japan and abroad)/
̴ [] /resolutely/
ǽ [Ȥ] /taxable income/
Ū [äƤ] /innovative (epoch-making)/
 [礦] /elimination (of bad debt)/
 [դ] /recovery, rebound/
Ū [ĤƤ] /destructive/
ȯ [Ϥ] /development (research &)/
˻񤹤 [ˤ] /be conducive to, contribute to, assist (expansion)/
դ [] /rating (by Moody's, S&P, etc.), ranking/
 [Ȥ] /acquisition, obtaining/
 [] /par value (of a share)/
̳Ĺե [줨礦ե] /extending a fund term because the fund reached maturity when the market was down, which would result in a loss for the holder (a lower par value)/
ݤô [᤿] /collateral value/
 [ꤢ] /ratio/
ư [Ĥɤ] /(business) activities/
 [֤] /stock prices/
 [֤̤ۤ] /(shareholders') equity/
Ψ [֤̤ۤҤ] /equity ratio, capital ratio (equity/assets)/
ߺ [֤ߤ] /equity-linked bonds/
Ͷ [ˤ夦] /solicitation/
 [󤫤] /bureaucracy/
 [] /manager (of bond underwriting)/
 [󤷤] /worry, concern (about price discrepancies)/
Լ [󤳤ȤҤ] /usual business practices/
Ψ [󤵤] /exchange rate/
Ķ [󤭤礦] /business environment (important), natural environment (not important)/
Ķ [󤭤礦礦] /business environment /
Ķϵ [󤭤礦夦] /natural environment (pawn of PR)/
 [] /management (of risk, of distribution)/
¬ [󤽤] /observation/
Ը [󤲤] /restoration, refund, rebate, passing on (of savings)/
Ը [󤲤ꤨ] /retained earnings or dividends/
 [󤻤] /indirect, not front-line sales (i.e. sales support, human resources, etc.)/
طҳ [󤱤㤫֤] /Investments in subsidiaries and affiliates (US)/
Ϳ [ˤ] /participation, involvement/
Ϣҳ [󤬤㤫֤] /investments in subsidiaries and affiliates/
ޤ߱ [դߤ] /unrealized capital gains/
Ƥ [Ƥ] /plan/
Ĵ [礦] /underlying basis, substance, tone/
ʿѱѻ [夦ؤ̤ˤ礦] /average interest earning assets/
ʿĴã [夦ؤ礦Ĥդ] /average interest earning liabilities/
ڤ [Ӥ] /machinery and equipment/
 [] /Machinery and equipment (US)/
 [] /machinery and equipment/
 [] /Fixtures (US)/
 [] /regulate, control/
 [] /easing of regulations/
 [] /floating a loan, issuing a bond/
夲 [] /bond issuer/
 [Ƥ] /starting point/
ӸӤ [äˤӤ] /be in the spotlight/
 [㤯դ] /head-wind, adverse conditions/
ߺ [夦] /bail-out, rescue/
Ϳ [夦褷Ȥ] /earned income/
 [] /compete with/
 [] /being urged/
 [礦] /competition/
 [礦] /fortify, strengthen, upgrade, enhance/
٤ [礦] /tenacious, tough/
Ƭ [礦Ȥ] /foothold (bridgehead)/
̳ [礦] /business activities, work (in the office)/
ĥ [礦] /alleviation of tension/
 [󤬤] /amount of money/
 [󤻤] /money, finances/
 [󤻤󤦤] /monetary fiscal/
ͻ [椦Ҥ] /monetary tightening/
ͻ [椦] /financial institutions/
ͻл [椦夦] /net interest income (expense)/
 [] /interest/
 [ꤷ礦] /interest margin/
 [] /play hardball/
Ƕ [Τ٤] /Deferred income taxes (US)/
 [ꤤ줬] /transfer/
۰ [ꤤ줬ҤƤ] /transfer (to reserves for...)/
 [] /trend/
ʬ [Ϥ֤] /unbalanced allocation, overweighted/
سư [⤦Ĥɤ] /infomercial-type instructional marketing efforts/
ʵ [] /economy, economic conditions/
б [] /management (of a business)/
бþ [Ϥ] /business failure/
к [] /economy (of a nation)/
о [礦ꤨ] /income before income taxes, current income, current profit, ordinary income, recurring income, recurring profit, etc. (this figure is seldom used by non-Japanese analysts)/
ϩ [] /channel/
ײ [] /a plan/
 [䤯] /drastic (fiscal) measure/
㲽 [ä] /intensify, mounting (competition)/
 [ä] /approved, sanctioned/
 [ʤ] /stopgap measure/
޶դ [󤷤礦Ĥ] /"lottery"; time deposit/
߲ [󤻤Ĥ꤫󤸤礦] /Construction in progress (US)/
߲ [󤻤Ĥ꤫󤸤礦] /construction in progress/
ʪڤӹʪ [ƤΤӤ֤] /Buildings and structures (US)/
ʪڤӹʪ [ƤΤӤ֤] /buildings and structures/
¤ΰѾ [󤲤Τ礦] /transfer of responsibility/
 [ߤޤ] /have something bad (endaka, etc.) visited upon you/
ʬ; [ߤ֤󤸤礦褭] /unappropriated surplus/
 [ߤ] /focus on (stare at)/
̤ [ߤȤ] /forecast, predict/
 [ݤ] /principle/
ܤ [ݤ줷礦] /an investment trust which, upon reaching maturity, has less value than the principle (negative return)/
 [󤤤] /primary cause/
 [󤫤礦㤯] /depreciation/
߷׳ [󤫤礦㤯뤤] /Accumulated depreciation (US)/
ڤӸƱʪĹ [󤭤󤪤Ӥ󤭤ɤȤΤ夶] /Cash and cash equivalents at beginning of year (US)/
ڤӸƱʪĹ [󤭤󤪤Ӥ󤭤ɤȤΤޤĤ] /Cash and cash equivalents at end of year (US)/
ڤӸƱʪ㸺 [󤭤󤪤Ӥ󤭤ɤȤΤ󤲤󤷤礦] /Net decrease in cash and cash equivalents (US)/
ڤӸƱʪó [󤭤󤪤Ӥ󤭤ɤȤΤ󤾤] /Net increase in cash and cash equivalents (US)/
ڤ¶ [󤭤ΤӤ褭] /cash and deposits, cash and cash equivalents/
¶ [󤭤褭] /Cash and time deposits (cash and cash equivalents) (US)/
Ŀ; [󤷤礦] /consumer spending/
 [Ƥ] /fixed assets/
񻺽» [Ƥ󤷤礦㤯] /Loss on disposal of property and equipment (US)/
 [Ƥդ] /Long-Term Liabilities (US)/
 [Ƥդ] /long-term liabilities/
 [褦] /employment/
 [] /recession/
 [礦] /negotiations/
ˤ [䤱ˤ] /make public/
׿ [󤿤] /charitable trusts/
 [] /initial public offering/
 [礦] /government bond/
 [Ƥ֤] /official discount rate/
 [] /initial public offering/
Ψ [] /efficiency/
 [礦] /improve, upgrade, strengthen/
 [] /deductions/
Ԥ [椭] /outlook, direction/
׸ [] /contribution/
 [ˤ夦] /purchase/
 [Ф礯] /purchasing power/
ʻ [äڤ] /merger/
 [٤] /joint venture/
 [] /national government bond/
 [ˤ夦] /bidding on government bonds/
Ū [ݤƤ] /fundamentally, essentially/
 [椦] /control, sway, have influence on/
; [Ҥ󤸤礦褭] /(balance) net surplus/
 [Ҥ] /deduct, take away, balance/
ݾڶ [ۤ礦] /rental deposits/
ķ [] /bond/
ĸ [] /claim, right to collect a debt/
Ťʪ [褪] /corporate entertainment/
 [ؤ] /reorganization/
ü [󤿤] /state of the art, cutting edge, advanced/
Τ줨 [Ȥ館] /seize upon/
λ [󤻤] /profitability/
 [] /special tax-treatment savings plan for salaried employees/
 [] /finances/
̳ưˤ륭å塦ե [फĤɤˤ륭åե] /Cash flows from financing activities (US)/
 [󤫤] /participation in the planning stages/
ĹŻ [夦] /account that pays attention to balance/
¸Ż [󤽤󤸤夦] /account that pays attention to balance/
Ⱥ [ߤ] /specially structured bonds, with perquesite such as a lottery ticket, etc./
 [] /procurement (of raw materials for manufacturing)/
ɷ [] /stimulus policy/
Ⱦ [Ϥ] /(fiscal quarter)/
ԾĶ [礦󤭤礦] /market environment/
Ծήư [礦夦ɤ] /money-market liquidity/
ָ [] /(consumer) preference, intention/
ؿ [] /index (do not translate in graph titles)/
Ƴ [ɤ] /guidance, leadership/
ʧ [Ϥ餤Ƥ] /notes payable/
ʧڤݶ [Ϥ餤ƤӤ] /Notes and accounts payable (US)/
ʧ© [Ϥ餤ꤽ] /Interest paid (US)/
ܤ [ۤɤ] /conduct, carry out, perform/
񤹤 [] /be conducive to, contribute to, assist (expansion)/
 [ꤷ礦] /net interest margin/
񻺤 [Τ] /Assets (US)/
ʬ [Ϥ֤] /asset allocation/
 [ۤ] /Shareholders' Equity (US)/
 [ۤ] /shareholders' equity, equity, capital/
ܶ [ۤ󤭤] /Common stock (US)/
ܶ [ۤ󤭤] /common stock/
ܽ [ۤ󤸤Ӥ] /Additional paid-in capital (US)/
ܽ [ۤ󤸤Ӥ] /additional paid-in capital/
Ψ [ۤҤ] /equity ratio, capital ratio (equity/assets)/
 [礦] /business, activities, operations/
̳ [] /office work, office administration/
 [֤] /analyzing (customer's) stock portfolio/
礤 [] /cross-holding of shares/
礤 [礦] /mutual selling off of stock cross-holdings /
ʬˤ» [֤ۤˤȤ󤨤] /Equity in income of affiliated companies (US)/
ʬˤ» [֤ۤˤȤ󤨤] /Equity in income of affiliated companies (US)/
 [] /procedure, circumstances, status of things/
ʻΨ [ۤꤨ] /return on equity, ROE/
ʻΨ [ۤ] /equity ratio, capital ratio (equity/assets)/
 [ФФ] /dealing/
 [] /regional governments/
 [] /(i.e., product development) office/
 [] /quality/
 [Ƥ] /within range, achievable/
 [Ƥʤ] /within range, achievable/
Ұ [㤤ϤȤӤ] /reserve for policy(holder) dividends /
Һ [㤵] /corporate bond, straight bond/
ҺĵڤĹ [㤵Ӥ礦ꤤ줭] /Long-term debt (US)/
ҺȯԺ [㤵ϤäҤ] /reserve for bond issuance expenses/
ξڤӵ [礦ӤӤҤ] /vehicles and fixtures/
ڶ [ä] /debt/
 [ꤤ줭] /borrowed money/
 [夤] /primary cause/
紴 [夫] /lead manager, bookrunner (for underwriting)/
Ť [夵] /sponsor, host/
 [夸夿] /lead commissioned bank (for bond issue)/
 [ȤҤ󤳤] /usual business practices/
輡 [ȤĤ] /acting as an intermediary, go-between/
 [Ȥ] /acquire/
γ [ƤɤΤ] /money on hand/
 [Ƥ礦] /commissions, fees/
ˡ [ۤ] /means (of doing something)/
 [] /place to shunt excess workers/
ĸθ [ȤꤵΤ󤷤礦] /decrease in notes and accounts receivable, trade (US)/
ĸ [ȤꤵΤ] /Increase in notes and accounts receivable, trade (US)/
 [ȤƤ] /notes receivable/
ڤݶ [ȤƤӤ꤫] /Notes and accounts receivable (US)/
 [ȤϤȤ] /dividends received/
© [Ȥꤽ] /Interest and dividends received (US)/
 [夦] /brokerage/
 [夭夦] /relaxation of supply and demand/
 [褦] /demand, ALSO sales/
 [夦] /income and expenses/
 [夦褦] /expropriation/
 [夦ᤤ] /(high) total return equity (interest + capital gain)/
Ǥ [夦ˤ] /assumption of office/
 [夦] /whole-life life insurance/
¤ [夦Ĥ] /fortified/
 [夦Ȥ] /appropriation, allotment/
Ȱ¤ [夦礦ʤ꤭] /employees' savings deposits/
Ȱ¤ [夦礦󤢤꤭] /Employees' savings deposits (US)/
 [夦餤] /conventional, previous/
Ż [夦] /serious consideration/
̾ѹ [夯礦󤳤] /reduction equilibrium??/
в [ä礦] /shipping volume/
 [Ǥ] /volume/
 [󤪤] /second-tier, secondary/
 [󤾤] /net increase/
γʺ [ȤΤ] /disparity in income levels/
׻ [褦] /necessary funds/
 [礦㤯] /depreciation/
 [礦] /commercial rights/
 [礦] /business talks, deal negotiations/
 [礦Ҥ] /inventory, inventories/
ʬ [礦֤̤֤] /Minority Interests in Consolidated Subsidiaries (US)/
ʬ [礦֤̤֤] /minority interests in consolidated subsidiaries/
» [礦֤̤󤨤] /Minority interests in income of consolidated subsidiaries (US)/
 [礦⤦Ҥ] /office supplies/
Ǽ [礦Τ] /money paid to the government/
Ф [Τ] /launch/
; [礦褭] /retained earnings/
 [礦Ȥ] /transferability (of rights, etc.)/
 [] /(political coloring)/
ѾȲ [褦礦] /credit inquiries/
 [] /investigate/
 [󤨤] /cutting-edge, the latest (technology)/
 [󤭤礦] /new business/
Ʃ [Ȥ] /(market) saturation/
ﲽ [󤳤] /intensification, aggravation/
ʼ [󤷤] /enterprise/
ޤ [Ϥ] /achieve/
 [] /change (do not translate in graphs)/
˾褸 [ˤ礦] /go with the flow, take advantage of the circumstances/
Ĵ [礦] /production cuts/
 [] /contract to do (construction) work/
ǰ [Ҥޤꤨ] /Income before income taxes (US)/
Ω¶ [ĤߤƤƤ褭] /installment time deposits/
Ǥ [ˤ󤸤Ӥ] /reserve for liability/
 [ĤӤȤ] /capital investment/
´ [䤹] /anticipation of low prices/
Ԥ [椭] /future, outlook (for market)/
ⴶ [] /anticipation of high prices/
ʪ [] /futures/
 [󤶤] /potential, latent/
 [٤] /selective/
 [] /previous fiscal year/
 [ޤ] /Advance payments received (US)/
 [ޤ] /advances from customers, advance payments received/
ʧ [ޤФ餤Ҥ褦] /Prepaid expenses (US)/
ʧ [ޤФ餤Ҥ褦] /pre-paid expenses/
۽л [󤬤ä] /wholly-owned/
 [󤻤] /after the height of prosperity (bubble economy)/
 [] /taxes/
 [ꤨ] /gross profit/
Ȥ߹碌 [ߤ碌] /combined savings/
̵ [夦] /make a case for (an action, a product)/
Ͻ [] /(cash flow) provided by/
ո [] /come to fruition/
褦 [餽] /compete, dispute/
껦 [] /offset (an expense with a gain, etc.)/
 [礦] /synergy/
Ū [Ƥ] /relatively, reciprocally/
 [] /total assets/
񻺲žΨ [󤫤Ƥ] /asset turnover (measured in times)/
 [ۤ] /total assets (total liabilities + equity)/
̵ [礦] /regulation (by government) of (transaction) volume /
 [Ϥ] /increased dividend payments/
¨ [] /conforming to/
¨ [] /model something (after something)/
­Ƨ [֤] /standstill, downturn/
³ [] /continued rise (in sales)/
¸Ω [] /existence/
» [󤨤] /profits and losses, income (statement)/
»׷׻ [󤨤󤷤] /STATEMENTS OF INCOME (US)/
»ڤ [󤭤] /cutting your losses/
 [Ȥ] /to appropriate (funds)/
гԻ [ۤȤ] /Free-Access Zones/
н褹 [礹] /deal with, cope with/
о [礦] /target (market)/
 [] /compared with the previous fiscal year/
 [Ȥ] /parity, equity/
ߤФ [] /loan/
߼оɽ [㤯礦Ҥ礦] /Balance Sheets (US)/
߼оɽ [㤯礦Ҥ礦] /balance sheets/
ݰ [ҤƤ] /Allowance for doubtful receivables (US)/
ݰ [ҤƤɤ줨] /Reversal of allowance for doubtful receivables (US)/
ݶ [줭] /allowance for doubtful accounts/
ն [Ĥ] /loan/
࿦Ϳ [礯夦ҤƤ] /Liability for severance indemnities (US)/
࿦Ϳ [礯夦ҤƤ] /employees' retirement allowances/
࿦Ϳⷫ [礯夦ҤƤ󤯤ꤤ줬] /Provision for severence indemnities (US)/
 [] /agent/
 [] /agency/
Ƭ [Ȥ] /gain power, come to the fore/
ã [ä] /achieve, accomplish/
ê [ʤ] /Inventories (US)/
ê [ʤ] /inventories, working assets/
ê񻺤θ [ʤΤ󤷤礦] /decrease in inventories (US)/
ê񻺤 [ʤΤ] /Increase in inventories (US)/
ñ [󤿤] /non-consolidated/
ô [ˤʤ] /bearer/
ô [ˤʤ] /shoulder, bear, carry (a burden)/
ô [] /collateral, security/
ôݳ [ݤ] /collateral value/
û [󤭤ꤤ줭] /Short-term borrowings (US)/
û [󤭤ꤤ줭] /short-term loans/
û [󤭤ꤤ줭Τ] /Increase in short-term borrowings (US)/
 [ۤ] /municipal bond/
̳߰ [夦󤸤ष] /representative office/
 [] /signs/
 [礦] /sign, indication/
 [礦餯] /decline, erosion (in credit standing)/
Ģ [礦] /account book, ledger/
ĩ [礦] /challenge (to achieve something)/
Ĵ [礦] /(inventory) reduction/
Ĵã [礦] /procurement/
Ķ [礦] /excess/
Ĺķ [礦] /long-term loans/
Ĺķ [礦ΤӤȤ] /investments and long-term loans/
Ĺķڤ [礦ΤӤȤ] /Investments and Long-Term Loans (US)/
Ĺ [礦ꤤ줭] /long-term debt/
Ĺμڤ [礦ꤤ줭Τꤤ] /Proceeds from long-term debt (US)/
Ĺֺ [礦ꤤ줭Τؤ󤵤] /Repayment of long-term debt (US)/
ĹǼǽμ [礦Τ夦ȤΤȤ꤯] /drawing down of long-term tax appropriations/
¼ [󤷤㤯] /leasing, renting/
 [󤿤] /lease/
 [] /tailwind, impetus/
Ģ [Ĥ礦] /bank account register/
̲礤 [Ƥ褳Ф] /crawl along a low levels/
 [Ƥᤤ] /stagnation, economic downturn/
 [Ƥ] /stagnation/
 [] /firm bottom-prices are highly unlikely to fall below a certain level/
촶 [줫] /a sense that the market has bottomed out/
 [Ƥ󤷤礦] /prewar Communications Ministry/
ŪΤ [Ƥä] /accurately (respond - to needs)/
Ŭʹ [Ƥ] /(relaxed, etc.) standards for bond issuing/
Ŭ [Ƥ] /production in the optimal location for maximum efficiency/
Ŭ [Ƥ褦] /adaptation, application/
Ÿ [Ƥ󤫤] /(overseas) expansion/
žҺ [Ƥ󤫤󤷤㤵] /convertible bond, CB/
 [Ȥ] /Land (US)/
 [Ȥ] /land/
ݻ [Ȥ] /insolvency, bankruptcy/
굡 [Ȥ] /speculation/
ưˤ륭å塦ե [ȤĤɤˤ륭åե] /Cash flows from investing activities (US)/
񵡴 [Ȥ] /institutional investors/
 [Ȥ󤿤] /investment trust (like mutual funds but the rules are different from the U.S.)/
 [Ȥ] /investment consulting/
ͭڷ [Ȥ椦礦] /Investment securities (US)/
ͭڷ [Ȥ椦礦] /investment securities/
ͭڷɾ» [Ȥ椦礦Ҥ礦] /Loss on revaluation of investments in securities (US)/
꿮뤤Ȥ [Ȥ뤤Ȥ] /continual investment trust/
 [Ȥ] /investment consulting (abbr.)/
 [Ȥ] /select, weed out/
̤ʬ׶ [Ȥߤ֤ꤨ] /Unappropriated retained earnings (US)/
̤ʬ׶ [Ȥߤ֤ꤨ] /Unappropriated retained earnings (US)/
̤ʬ׶ [Ȥߤ֤ꤨ] /unappropriated retained earnings/
 [Ȥꤨ] /Net income (US)/
 [Ȥꤨ] /Net income (US)/
 [Ȥꤨ] /net income/
 [ȤȤ] /(etc. for other items) (US)/
礹 [Ȥ] /integrate, unify/
ѹ [ȤϤ] /elimination and consolidation/
Ƨޤ [դޤ] /be in a certain position, that's where we stand/
ƬǤ [ޤ] /(market) peak/
ƭ [Ȥ] /rise in prices/
Ƴ [ɤˤ夦] /introduce, incorporate/
 [ȤƤ󤻤󤷤󤿤] /designated money in trust/
» [Ȥ٤Ĥ󤷤] /Extraordinary losses (US)/
 [Ȥ٤Ĥꤨ] /Extraordinary income (US)/
ȼ [ɤ] /distinctive/
ܺ [Ȥ] /(a serious) setback/
ߤ [ˤ֤] /become dull/
⵬ [ʤ] /bylaws/
α [ʤ֤夦] /internal reserves/
Ĵ [ʤ礦] /bearish, weakness, selling-off trend/
 [ʤ󤭤礯] /difficult situation/
ǤΩ [ˤˤĤߤƤ] /voluntary reserves/
ǤΩ [ˤ󤤤ĤߤƤ] /Appropriated retained earnings (US)/
Ǽ [Τ] /payment/
İ [Ϥ] /grasp, perceive, have your finger on the pulse/
þ [Ϥ] /(business) failure, (moral) bankruptcy/
þ [Ϥ󤹤] /go bankrupt, go under/
λʧ [ϤȤΤϤ餤] /Dividends paid (US)/
ݤ [Ĥ] /cultivate, foster/
㤤ᤷ [ɤ] /buy-back of stock immediately after sale to show a profit/
ݶ [] /accounts payable/
ݶ [꤫] /accounts receivable/
夲 [ꤢꤨ] /Gross profit (US)/
帶 [ꤢ] /Cost of sales (US)/
 [ꤢ] /Net sales (US)/
 [ꤢ] /net sales/
 [ФФ] /dealing/
 [ФФ] /trading volume/
 [ʤ] /light trading/
ȯ [Ϥä] /disclosure (of information)/
ȯ [Ϥä夦] /placement of an order/
ȯŸ [ϤäƤ󤹤] /(personal, corporate) development/
ȴ [̤] /loophole/
ȴ [ФĤ] /outstanding/
ȿ [Ϥ󤨤] /reflection (of various factors, etc.)/
δ [Ϥ󤫤] /selling, general and administrative expenses/
 [ϤФ] /selling, general and administrative expenses/
ڤӰ̴ [ϤФҤӤäѤ󤫤] /Selling, general and administrative expenses (US)/
ϩ [Ϥ] /marketing channel/
ڤ [來] /originator, originate/
 [Ҥ䤯] /rapid progress, vibrant business activity/
ɾ» [Ҥ礦] /loss on appraisal (of securities)/
· [ʤ] /product line-up/
 [Ҥ⤯] /items/
 [դ] /disadvantageous/
ղò [դ] /added value, value-added/
 [դ夦] /dissemination, spread (broad consumer acceptance)/
̼Һ [դĤ㤵] /straight bond/
 [դ] /liabilities/
ĵڤӻܤ [դӤۤΤ] /LIABILITIES AND SHAREHOLDERS' EQUITY (US)/
Ψ [դҤ] /total liabilities/equity/
ô [դ] /burden/
 [] /department, division/
ʢ [դϤ] /resumption of dividend payments/
ʧ [դä礯] /sweep away, overcome/
ʬ [֤󤵤Ȥ] /diversified investment/
ʬ [֤󤸤礦] /selling (real estate) in lots/
ʬ [֤󤻤] /analysis/
ʬôΨ [֤󤿤] /apportionment/
ư [ؤɤ] /fluctuating interest rates/
ֵ [ؤ󤭤㤯] /repayment/
ֺ [ؤ󤵤] /repayment/
­ [ۤ礦ۤ] /Supplemental disclosure of cash flow information (US)/
 [ܤ] /fund-raising/
罸 [ܤ夦] /equities for which subscription is solicited/
󤤤 [य] /reward, compensate/
 [ۤ] /direction of the company, policy/
ˡ [ۤ] /regulations/
ˡǵڤӽ̱ [ۤ󤼤Ӥ夦ߤ󤼤] /Income taxes (US)/
ˮ [ۤ] /Japanese banks/
ˮ [ۤ󤸤礦] /high-ranking Japanese banks/
˽򤹤 [ܤ򤹤] /make undue profits, profiteer/
ܳŪ [ۤ󤫤Ƥ] /full-scale, full-fledged/
ܼҰž [ۤ󤷤㤤ƤҤ褦] /Head office relocation expenses (US)/
 [ۤ] /division/
 [ߤ] /to satisfy (needs) (vt)/
»귿 [ޤ󤭤äƤ] /maturity date can be specified/
̤ [ߤ夦ˤ夦] /other receivables/
̤ʧ [ߤϤ餤] /Other accounts payable (US)/
̤ʧǶ [ߤϤ餤] /Accrued income taxes (US)/
̤ʧǶ [ߤϤ餤] /accrued income taxes/
̤ʧ [ߤϤ餤Ҥ褦] /Accrued expenses (US)/
̤ʧ [ߤϤ餤Ҥ褦] /accrued expenses/
̤ʧˡ [ߤϤ餤ۤ󤼤] /Accrued income taxes (US)/
̵ [ऱ] /intangible fixed assets/
̵ô [ि] /unsecured (loan)/
̿ [ᤤ] /proposition/
ܻؤ [ᤶ] /aim at/
ܽ褬Ω [ɤ] /There is hope for -/
 [ɤ줨] /reversal (of allowance for doubtful accounts)/
 [Ȥ] /being demanded, being questioned/
 [䤯ۤ夦] /compensation for directors/
̳ [䤯ȤҤ] /fees and commissions/
͢н [椷Ĥ뤤] /export documents/
͢ [ˤ夦Ҥ⤯] /items of import/
ͭڷ [椦礦] /Marketable securities (US)/
ͭڷ [椦礦] /marketable securities/
ͭڷι [椦礦Τˤ夦] /Purchase of marketable securities (US)/
ͭڷϽн [椦礦ȤɤǤ] /registration statement (for listing on stock exchange)/
ͭڷɾ» [椦礦Ҥ礦] /loss on revaluation of securities/
ͭŪ [椦Ƥ] /seamless (science: organic)/
ͭ [椦Ƥ] /Property, Plant and Equipment (US)/
ͭ [椦Ƥ] /property, plant and equipment/
ͭ񻺤θڤ̵񻺤θ [椦ƤΤ󤫤礦㤯ҤӤबƤΤ󤫤礦㤯] /Depreciation and amortization (US)/
ͭ񻺤ι [椦ƤΤˤ夦] /Acquisition of property and equipment (US)/
ͭ񻺤Ѽ [椦ƤΤФ㤯夦ˤ夦] /Proceeds from sales of property (US)/
ͭ [椦] /tangible fixed assets/
ͭ [椦] /effectiveness/
ͭ [椦] /prominent/
ͭ [椦] /advantageous/
Ͷ [椦] /lure (business to the area, etc.)/
ͷư [椦夦դɤ] /under-utilized real estate/
ͽ۰ʾ [褽礦] /more than expected/
ͽ¬ [褽] /forecast/
; [褸礦] /retained earnings, retained surplus/
¤ [ꤷ] /deposit assets/
¤ [꤭] /deposits received/
ɤ뤮ʤ [뤮ʤ] /unwavering/
ʤ [褦] /possess/
 [褦] /application (for a product)/
װ [褦] /primary cause/
 [褦] /essential, key element/
 [餯] /successful bid/
״Ը [ꤨ󤲤] /retained earnings or dividends/
׻÷Һ [ꤨ󤫤㤵] /profit-participation bond/
׽ [ꤨӤ] /Legal reserve (US)/
׽ [ꤨӤ] /legal reserve/
 [ޤ] /interest, return, yield/
 [ꤷ] /interest/
© [ꤽ] /interest/
©ʬ跿¶ [ꤽ֤󤫤ĤȤ꤬Ƥ褭] /installment time deposit in which customer can receive all or part of the interest before maturity/
΢դ [餺] /backing, support/
Ω [Ĥ] /draw up (a business plan, proposal)/
ή̻Ծ [夦Ĥ礦] /secondary market/
ήư [夦ɤ] /Current Assets (US)/
ήư [夦ɤ] /current assets/
ήư [夦ɤ] /liquidity/
ήưΨ [夦ɤҤ] /current ratio (current liabilities/current assets)/
ήư [夦ɤդ] /Current Liabilities (US)/
ήư [夦ɤդ] /current liabilities/
αݤ [夦ۤ] /hold off on making a decision/
 [] /core business, subsistence of a company (foodstuff)/
» [뤤󤫤礦] /dissolution of accumulated losses/
߷׳ [뤤] /accumulated (depreciation)/
 [뤤] /cumulative/
ѳߴĴ [뤤󤵤礦] /Cumulative translation adjustment (US)/
ѳߴĴ [뤤󤵤礦] /cumulative translation adjustment/
Ϣ [󤱤] /consolidated/
Ť [ޤʤ] /cover, provide for/
