surplus profitとは 意味・読み方・使い方

The U.S. is a net foreign debtor, but the income balance keeps in surplus because the profit margin of external assets is high at about 10% (see Figure 3-1-3-8).例文帳に追加

米国は対外純債務国であるが、対外資産の収益率が約10％と高いため、所得収支は黒字を続けている（第3-1-3-8表）。 - 経済産業省

(a) Dividend of surplus, dividend of profit, distribution of surplus or interest on funds prescribed in Article 24(1) of the Income Tax Act which is received from a domestic corporation発音を聞く 例文帳に追加

イ　内国法人から受ける所得税法第二十四条第一項　に規定する剰余金の配当、利益の配当、剰余金の分配又は基金利息 - 日本法令外国語訳データベースシステム

The trade balance of the parts/primary materials industry has turned a profit far exceeding the amount of the entire trade balance ($16.1 billion in 2006, $41.2 billion in 2010): $9.3 billion surplus in 2000, $34.7 billion surplus in 2006, and $77.9 billion surplus in 2010.例文帳に追加

部品・素材産業の貿易収支を見てみると、2000 年の 93億ドルの黒字から、2006 年には 347 億ドルの黒字、2010 年の 779億ドルの黒字と、全体の貿易収支の黒字額（2006 年は 161億ドル、2010 年は 412 億ドル）を大きく上回る黒字を生み出している。 - 経済産業省

(2) The phrase "cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger" as used in the preceding paragraph means cases that fall under all of the following items:発音を聞く 例文帳に追加

２　前項に規定する「吸収合併存続会員商品取引所の出資金、加入金、資本剰余金、法定準備金及び利益剰余金につき吸収合併消滅会員商品取引所における吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算することが適切である場合」とは、次のいずれにも該当する場合をいう。 - 日本法令外国語訳データベースシステム

(2) The phrase "cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by a Consolidation-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger" as used in the preceding paragraph means cases that fall under all of the following items:発音を聞く 例文帳に追加

２　前項に規定する「新設合併設立会員商品取引所の出資金、加入金、資本剰余金、法定準備金及び利益剰余金につき全部の新設合併消滅会員商品取引所における新設合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算することが適切である場合」とは、次のいずれにも該当する場合をいう。 - 日本法令外国語訳データベースシステム

Article 60-12 With regard to the application of the provisions of Part II, Chapter II, Section 2, Subsection 1 and Subsection 5, and Chapter III, Section 6, Subsection 2 of the Ordinance on Accounting of Companies for the case of a Consolidation-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "amount of stated capital immediately prior to" shall be deemed to be replaced with, "contribution or amount of stated capital immediately prior to"; the term, "capital reserve immediately prior to" shall be deemed to be replaced with, "membership fee or capital reserve immediately prior to"; the phrase, "other Capital Surplus immediately prior to" shall be deemed to be replaced with, "Capital Surplus and other Capital Surplus immediately prior to"; the phrase, "earned reserve immediately prior to" shall be deemed to be replaced with "statutory capital or earned reserve immediately prior to"; the phrase, "other accumulated profit immediately prior to" shall be deemed to be replaced with, "accumulated profit or other accumulated profit immediately prior to"; the phrase, "amount of stated capital" in Article 77 of the same Ordinance shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "stated capital, Capital Surplus, and accumulated profit immediately prior to" in Article 78 shall be deemed to be replaced with, "contributions, stated capital, membership fees, Capital Surplus, statutory capital, and accumulated profit immediately prior to"; the phrase, "amount of stated capital" shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "amount of capital reserve" shall be deemed to be replaced with, "amount of membership fees or capital reserve"; the phrase, "amount of other Capital Surplus" shall be deemed to be replaced with, "amount of Capital Surplus or other Capital Surplus"; and the phrase, "amount of earned reserve" shall be deemed to be replaced with, "amount of statutory capital or earned reserve", and the phrase, "amount of other accumulated profit" shall be deemed to be replaced with "amount of accumulated profit or other accumulated profit," respectively.発音を聞く 例文帳に追加

第六十条の十二　会員商品取引所と株式会社商品取引所とが新設合併をする場合における会社計算規則第二編第二章第二節第一款及び第五款並びに第三章第六節第二款の規定の適用については、「直前の資本金の額」とあるのは「直前の出資金又は資本金の額」と、「直前の資本準備金」とあるのは「直前の加入金又は資本準備金」と、「直前のその他資本剰余金」とあるのは「直前の資本剰余金又はその他資本剰余金」と、「直前の利益準備金」とあるのは「直前の法定準備金又は利益準備金」と、「直前のその他利益剰余金」とあるのは「直前の利益剰余金又はその他利益剰余金」と、同規則第七十七条中「資本金の額」とあるのは「出資金又は資本金の額」と、第七十八条中「直前の資本金、資本剰余金及び利益剰余金」とあるのは「直前の出資金、資本金、加入金、資本剰余金、法定準備金及び利益剰余金」と、「資本金の額」とあるのは「出資金又は資本金の額」と、「資本準備金の額」とあるのは「加入金又は資本準備金の額」と、「その他資本剰余金の額」とあるのは「資本剰余金又はその他資本剰余金の額」と、「利益準備金の額」とあるのは「法定準備金又は利益準備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金又はその他利益剰余金の額」とする。 - 日本法令外国語訳データベースシステム

With regard to the application of the provisions of Part 2, Chapter 2, Section 2, Subsection 1 and Subsection 5, and Chapter 3, Section 6, Subsection 2 of the Corporate Computation Rules for the case of an Incorporation-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "amount of stated capital immediately prior to" shall be deemed to be replaced with, "contribution or amount of stated capital immediately prior to"; the - 132 - term, "capital reserve immediately prior to" shall be deemed to be replaced with, "membership fee or capital reserve immediately prior to"; the phrase, "other Capital Surplus immediately prior to" shall be deemed to be replaced with, "Capital Surplus and other Capital Surplus immediately prior to"; the phrase, "earned reserve immediately prior to" shall be deemed to be replaced with "statutory capital or earned reserve immediately prior to"; the phrase, "other accumulated profit immediately prior to" shall be deemed to be replaced with, "accumulated profit or other accumulated profit immediately prior to"; the phrase, "amount of stated capital" in Article 77 of the same rule shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "stated capital, Capital Surplus, and accumulated profit immediately prior to" in Article 78 shall be deemed to be replaced with, "contributions, stated capital, membership fees, Capital Surplus, statutory capital, and accumulated profit immediately prior to"; the phrase, "amount of stated capital" shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "amount of capital reserve" shall be deemed to be replaced with, "amount of membership fees or capital reserve"; the phrase, "amount of other Capital Surplus" shall be deemed to be replaced with, "amount of Capital Surplus or other Capital Surplus"; and the phrase, "amount of earned reserve" shall be deemed to be replaced with, "amount of statutory capital or earned reserve", and the phrase, "amount of other accumulated profit" shall be deemed to be replaced with "amount of accumulated profit or other accumulated profit,” respectively.発音を聞く 例文帳に追加

会員商品取引所と株式会社商品取引所とが新設合併をする場合における会社計算規則第 二編第二章第二節第一款及び第五款並びに第三章第六節第二款の規定の適用について は、「直前の資本金の額」とあるのは「直前の出資金又は資本金の額」と、「直前の資本準 備金」とあるのは「直前の加入金又は資本準備金」と、「直前のその他資本剰余金」とあ るのは「直前の資本剰余金又はその他資本剰余金」と、「直前の利益準備金」とあるのは 「直前の法定準備金又は利益準備金」と、「直前のその他利益剰余金」とあるのは「直前 の利益剰余金又はその他利益剰余金」と、同規則第七十七条中「資本金の額」とあるのは 「出資金又は資本金の額」と、第七十八条中「直前の資本金、資本剰余金及び利益剰余金」 とあるのは「直前の出資金、資本金、加入金、資本剰余金、法定準備金及び利益剰余金」 と、「資本金の額」とあるのは「出資金又は資本金の額」と、「資本準備金の額」とあるの は「加入金又は資本準備金の額」と、「その他資本剰余金の額」とあるのは「資本剰余金 又はその他資本剰余金の額」と、「利益準備金の額」とあるのは「法定準備金又は利益準 備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金又はその他利益剰余金 の額」とする。 - 経済産業省

However, based on the final return on external investments, including latent profit or loss of the assets, some years show negative figures. In other words, appraisal loss of the assets exceeds income surplus in some years. There are even years when net external assets declined in spite of the current account surplus.例文帳に追加

しかし、これを資産の含み損、含み益を考慮した最終的な対外投資収益の面から見ると、年によってはマイナス、すなわち所得収支の黒字を資産の評価損が上回っている年があり、経常収支黒字にかかわらず対外純資産が減少している年すらあることが分かる。 - 経済産業省