balance sheet itemとは 意味・読み方・使い方

(2) An account of the Consumer Protection Fund shall be separated for each account as set forth in the respective items of the preceding paragraph and each account shall be treated as a separate balance sheet account item and separate profit and loss account items.発音を聞く 例文帳に追加

２　委託者保護基金の会計においては、前項各号に掲げる勘定ごとに経理を区分し、それぞれについて貸借対照表勘定及び損益勘定を設けて経理するものとする。 - 日本法令外国語訳データベースシステム

To provide a sheet for thermoforming showing excellent in transparence, stiffness and thermoformability with a good balance of the above properties and a thermoformed item therefrom showing excellence in transparence and stiffness.例文帳に追加

透明性、剛性、熱成形性のに優れ、しかもそれらの物性バランスの良好な熱成形用シート、及び、該シートよりなる透明性と剛性に優れた熱成形品を提供する。 - 特許庁

(2) The amount specified by an ordinance of the competent ministry as the amount of the assets prescribed in Article 144-6, paragraph 2, item 1 of the Act shall be the amount obtained by subtracting the amount listed in item 2 from the amount listed in item 1:(i) in the case of deeming that a balance sheet of the Member Commodity Exchange Surviving an Absorption-Type Merger was prepared immediately after the Absorption-Type Merger, the amount to be recorded in the assets section of said balance sheet; (ii) in the case of deeming that a balance sheet of the Member Commodity Exchange Surviving an Absorption-Type Merger was prepared immediately prior to the Absorption-Type Merger, the amount obtained by subtracting the amount of the money set forth in Article 144-6, paragraph 2, item 2 of the Act from the - 100 - amount to be recorded in the assets section of said balance sheet.発音を聞く 例文帳に追加

２ 法第百四十四条の六第二項第一号に規定する資産の額として主務省令で定める額は、 第一号に掲げる額から第二号に掲げる額を減じて得た額とする。 一吸収合併の直後に吸収合併存続株式会社商品取引所の貸借対照表の作成があったも のとする場合における当該貸借対照表の資産の部に計上すべき額 二吸収合併の直前に吸収合併存続株式会社商品取引所の貸借対照表の作成があったも のとする場合における当該貸借対照表の資産の部に計上すべき額から法第百四十四条 の六第二項第二号の金銭の額を減じて得た額 - 経済産業省

(2) An account of the Consignor Protection Fund shall be separated for each account as set forth in the respective items of the preceding paragraph and each account shall be treated as a separate balance sheet account item and separate profit and loss account items.発音を聞く 例文帳に追加

２ 委託者保護基金の会計においては、前項各号に掲げる勘定ごとに経理を区分し、それぞれについて貸借対照表勘定及び損益勘定を設けて経理するものとする。 - 経済産業省

(3) If it is necessary for a partner of the Parent Company of a Liquidating Stock Company to exercise such partner's rights, such partner may, with the permission of the court, make the requests listed in each item of the preceding paragraph with respect to the Balance Sheet of such Liquidating Stock Company; provided, however, that the expenses prescribed by such Liquidating Stock Company must be paid in order to make the requests listed in item (ii) or item (iv) of that paragraph.発音を聞く 例文帳に追加

３　清算株式会社の親会社社員は、その権利を行使するため必要があるときは、裁判所の許可を得て、当該清算株式会社の貸借対照表等について前項各号に掲げる請求をすることができる。ただし、同項第二号又は第四号に掲げる請求をするには、当該清算株式会社の定めた費用を支払わなければならない。 - 日本法令外国語訳データベースシステム

(1) The amount specified by an ordinance of the competent ministry as the amount of the liabilities prescribed in Article 144-6, paragraph 2, item 1 of the Act shall be the amount obtained by subtracting the amount listed in item 2 from the amount listed in item 1: (i) in the case of deeming that a balance sheet of the Member Commodity Exchange Surviving an Absorption-Type Merger was prepared immediately after the Absorption-Type Merger, the amount to be recorded in the liabilities section of said balance sheet; (ii) in the case of deeming that a balance sheet of the Member Commodity Exchange Surviving an Absorption-Type Merger was prepared immediately prior to the Absorption-Type Merger, the amount to be recorded in the liabilities section of said balance sheet.発音を聞く 例文帳に追加

１ 法第百四十四条の六第二項第一号に規定する債務の額として主務省令で定める額は、 第一号に掲げる額から第二号に掲げる額を減じて得た額とする。一吸収合併の直後に吸収合併存続株式会社商品取引所の貸借対照表の作成があったも のとする場合における当該貸借対照表の負債の部に計上すべき額 二吸収合併の直前に吸収合併存続株式会社商品取引所の貸借対照表の作成があったも のとする場合における当該貸借対照表の負債の部に計上すべき額 - 経済産業省

(4) The amount specified by an ordinance of the competent ministry as prescribed in Article 2, paragraph (9), item (i), (d), 2. of the Order shall be the total of the amount stated in the liabilities section of the balance sheet at the end of the fiscal year immediately preceding the business year during which bonds were acquired (in the case where there is no such business year, the final balance sheet) and the amount of said bonds acquired.発音を聞く 例文帳に追加

４　令第二条第九項第一号ニ（２）に規定する主務省令で定める額は、社債の取得を行つた日の属する事業年度の直前の事業年度末の貸借対照表（当該直前の事業年度がない場合にあつては、直前の貸借対照表）の負債の部に計上した額と当該取得した社債の金額とを合算した額とする。 - 日本法令外国語訳データベースシステム

(3) The provisions of Article 494(2) and (3) (Preparation and Retention of Balance Sheet), Article 496(1) and (2) (Keeping and Inspection of Balance Sheet), Article 497 (excluding the items of paragraph (1)) (Provision of Balance Sheet to Annual Shareholders Meeting), and Article 498 (Order to Submit Balance Sheet) of the Companies Act shall apply mutatis mutandis to the balance sheet and administrative report and the annexed detailed statements thereof set forth in paragraph (1). In this case, the phrase "(including, in cases where the provisions of paragraph (1) of the preceding Article apply, audit reports," in Article 496(1) of the Companies Act shall be deemed to be replaced with "(including audit reports audited under Article 177(2) of the Asset Securitization Act," the term "annual shareholders meeting" in Article 496(1) and Article 497 of the Companies Act shall be deemed to be replaced with "annual general meeting of members," the phrase "the Balance Sheet and administrative reports provided for in each such item" in Article 497(1) of the Companies Act shall be deemed to be replaced with "the balance sheet and administrative reports audited under Article 177(2) of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.発音を聞く 例文帳に追加

３　会社法第四百九十四条第二項及び第三項（貸借対照表等の作成及び保存）、第四百九十六条第一項及び第二項（貸借対照表等の備置き及び閲覧等）、第四百九十七条（第一項各号を除く。）（貸借対照表等の定時株主総会への提出等）並びに第四百九十八条（貸借対照表等の提出命令）の規定は、第一項の貸借対照表及び事務報告並びにこれらの附属明細書について準用する。この場合において、同法第四百九十六条第一項中「前条第一項の規定の適用がある場合にあっては、監査報告を含む。」とあるのは「資産流動化法第百七十七条第二項の監査を受けた監査報告を含む。」と、同項及び同法第四百九十七条中「定時株主総会」とあるのは「定時社員総会」と、同条第一項中「当該各号に定める貸借対照表及び事務報告」とあるのは「資産流動化法第百七十七条第二項の監査を受けた貸借対照表及び事務報告」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム