Recorded as expensesとは 意味・読み方・使い方

The opening expenses are recorded as deferred assets.例文帳に追加

開業費は繰延資産として計上される。 - Weblio英語基本例文集

Include the software production expenses if recorded as R&D expenses.発音を聞く 例文帳に追加

ソフトウェアの制作費を研究開発費として費用処理している場合は計上してください。 - 経済産業省

Expenditure proof for receipt issued on the occasion of payment for expenses related to medical care, is recorded as medical data and stored so as to execute data processing accompanying expenditure for expenses related to medical care.例文帳に追加

医療に関する費用の支払い時に発行される領収した旨の支出証明を医療データとして記録し、且つ、蓄積することにより、医療に関する費用の支出に伴うデータ処理を行う。 - 特許庁

A POS terminal 10 outputs a receipt in which the identifier and sum of merchandise as the object of the reduction of medical expenses are recorded and a receipt where the identifier and sum of merchandise as the object of the reduction of medical expenses are recorded as long as there is any prescription or the certificate of a doctor.例文帳に追加

ＰＯＳ端末１０は、医療費控除対象となる商品の識別子と金額とを記録したレシートと、処方箋または医師の証明書があれば医療費控除対象となる商品の識別子と金額とを記録したレシートを出力する。 - 特許庁

(i) in addition to the following, among reasonable estimates of future expenses or loss (including the deduction of profit; hereinafter the same shall apply in this item) in preparation therefor, allowances (including allowances that should be recorded in the case of providing services to Members) that should be recorded by carrying over the amount belonging to the burden for said business year as expenses or loss:発音を聞く 例文帳に追加

一　次に掲げるもののほか将来の費用又は損失（収益の控除を含む。以下この号において同じ。）の発生に備えて、その合理的な見積額のうち当該事業年度の負担に属する金額を費用又は損失として繰り入れることにより計上すべき引当金（会員に対して役務を提供する場合において計上すべき引当金を含む。） - 日本法令外国語訳データベースシステム

(vi) The expenses of preparing and submitting documents, such as written petitions including a complaint, briefs, copies of documentary evidence, translated documents, and the like (limited to those documents used as materials for the civil proceedings, etc.): the amount specified by the Supreme Court, per case, as the amount of expenses normally required to prepare and submit such documents, on the basis of the type of case, the number of the parties, etc., as well as the type and number of documents (in cases where the records of the case are prepared in electromagnetic form, the number of copies prepared by outputting, in the form of hard copies, the content of the information recorded in said electromagnetic records);発音を聞く 例文帳に追加

六　訴状その他の申立書、準備書面、書証の写し、訳文等の書類（当該民事訴訟等の資料とされたものに限る。）の作成及び提出の費用　事件一件につき、事件の種類、当事者等の数並びに書類の種類及び通数（事件の記録が電磁的記録で作成されている場合にあつては、当該電磁的記録に記録された情報の内容を書面に出力したときのその通数）を基準として、通常要する書類の作成及び提出の費用の額として最高裁判所が定める額 - 日本法令外国語訳データベースシステム

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from a business pertaining to a foreign affiliated transaction set forth in Article 68-88(6) of the Act for the business year including the date on which the said foreign affiliated transaction was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes the said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of the said Article) pertaining to the said foreign affiliated transaction conducted by the said consolidated corporation (where the income arising from the said business is not recorded separately from the income arising from other businesses in the said financial statements, the income arising from businesses including the said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting the said foreign affiliated transaction (where the amount of expenses or the value of fixed assets spent or used for the said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in the said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including the said business) or any other levels of such persons' contribution to the said income発音を聞く 例文帳に追加

一　法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者（同条第一項に規定する国外関連者をいう。）の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得（当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。）が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額（当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。）その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム