allowance reserveとは 意味・読み方・使い方

Examining the estimations as of spring and autumn of 2010 by countries/ regions, the amounts of reserve allowance and charge-off were expanding and disposal of nonperforming loans was accelerated in United States of America, euro zone and UK.例文帳に追加

2010年春と秋時点での推計を国・地域別にみると、米国、ユーロ圏、英国では引当・償却額が拡大しており、不良債権処理の進展が見られる。 - 経済産業省

- Are reserves for retirement allowances booked appropriately in the liabilities column in accordance with "Accounting Standards concerning Retirement Allowance Reserves" (June 16, 1998, Business Accounting Council) and "Operational Guidelines concerning Retirement Allowance Reserve Accounting" (Report No. 13, the accounting system committee of the Japanese Institute of Certified Public Accountants)?発音を聞く 例文帳に追加

・ 退職給付引当金は、「退職給付に係る会計基準」（平成10年６月16日企業会計審議会）及び「退職給付会計に関する実務指針」（日本公認会計士協会会計制度委員会報告第13号）に基づき、適切に負債の部（前払年金費用となる場合は資産の部）に計上しているか。 - 金融庁

(x) Article 54 (Reserve for Retirement Allowance) of the Act: The employees prescribed in paragraph (1) of the said Article shall be limited to the nonresident's employees who work full time in Japan for a business prescribed in the said paragraph which the nonresident conducts in Japan.発音を聞く 例文帳に追加

十　法第五十四条（退職給与引当金）　同条第一項に規定する使用人は、非居住者の使用人のうちその非居住者が国内において行なう同項に規定する事業のために国内において常時勤務する者に限るものとする。 - 日本法令外国語訳データベースシステム

To finance these costs related to the Great East Japan Earthquake, we plan to reduce other expenditures by just over 3,700 billion yen, consisting of a 208.3 billion yen reduction in child allowance, a reduction of 100.0 billion yen in the cost of promoting smoother road traffic accompanying a temporary freeze on the pilot program to eliminate expressway tolls, a reduction of 2,489.7 billion yen in government financial contributions to basic pensions transferred to the Pension Special Account and others, a reduction of 50.0 billion yen in amounts carried forward to the Measures for Energy Special Account accompanying the use of capital for development of adjacent areas, a reduction of 50.1 billion yen in Official Development Assistance, etc., a reduction of 2.2 billion yen in Dietmembers’ salaries, and a reduction of 810.0 billion yen in the Contingency Reserve for Economic Crisis Response and Regional Revitalization.発音を聞く 例文帳に追加

これらの東日本大震災関係の歳出を賄うため、三兆七千億円余の歳出の減額を行うこととしており、その内訳は、子ども手当の減額二千八十三億円、高速道路の原則無料化社会実験の一時凍結に伴う道路交通円滑化推進費の減額千億円、基礎年金国庫負担の年金特別会計への繰入の減額等二兆四千八百九十七億円、周辺地域整備資金の活用に伴うエネルギー対策特別会計への繰入の減額五百億円、政府開発援助等の減額五百一億円、議員歳費の減額二十二億円、経済危機対応・地域活性化予備費の減額八千百億円となっております。 - 財務省