In financial accounting, capital goods are treated as fixed assets or as plant, property, and equipment (PP&E).発音を聞く 例文帳に追加

財務会計上、固定資産または有形固定資産（PP＆Ｅ）として扱われる。 - 経済産業省

In financial accounting, capital goods are treated as fixed assets or plant, property and equipment (PP&E).発音を聞く 例文帳に追加

財務会計上、資本財は固定資産または有形固定資産（PP&E）として取り扱われる。 - 経済産業省

the accounting process of calculating the decline in the value of fixed assets caused by lapse of time or use発音を聞く 例文帳に追加

時間の経過や使用による固定資産の価値の減少を算定し,決算期ごとに損金として損益計算書に計上する会計上の手続き - EDR日英対訳辞書

In addition to those, assets capitalized as intangible fixed assets, including computer software and, as far as I hear, trademarks, etc. as well, will also be in the list of permissible capital, a decision that can rectify inequalities that arise from differences in accounting standards.発音を聞く 例文帳に追加

それから、無形固定資産に計上された資産、これはソフトウエア等でございまして、お聞きするところによったら、商標なんかもこれは入るというようなことを私は聞いておりますが、つきましても会計基準の差異に基づく取り扱いの不平等性を是正できると。 - 金融庁

(d) the amount calculated by deducting the total sum of the current liabilities, the payment reserve and the balance of the excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund) in a business year preceding the year of the relevant date, or the amount calculated by deducting the total sum of the current liabilities and the payment reserve from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted under Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act) in a business year preceding the year of the relevant date;発音を聞く 例文帳に追加

ニ　最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額又は最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額 - 日本法令外国語訳データベースシステム

i) The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant business year of the said domestic corporation (such book value shall mean the remaining amount after deducting the amount reserved as a reserve fund by the appropriation of surplus and the amount reserved as a reserve for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount reserved as a reserve fund by the appropriation of surplus) in lieu of reducing the book value of fixed assets by reckoning the amount into expense for accounting purpose発音を聞く 例文帳に追加

一　当該内国法人の当該事業年度の総資産の帳簿価額（固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額（剰余金の処分により積立金として積み立てている金額に限る。）を控除した残額）の平均的な残高として合理的な方法により計算した金額 - 日本法令外国語訳データベースシステム

i) The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant consolidated business year of the said consolidated corporation (such book value shall mean the remaining amount after deducting the amount reserved as a reserve fund by the appropriation of surplus and the amount reserved as a reserve for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount reserved as a reserve fund by the appropriation of surplus) in lieu of reducing the book value of fixed assets by reckoning the amount into expense for accounting purpose発音を聞く 例文帳に追加

一　当該連結法人の当該連結事業年度の総資産の帳簿価額（固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額（剰余金の処分により積立金として積み立てている金額に限る。）を控除した残額）の平均的な残高として合理的な方法により計算した金額 - 日本法令外国語訳データベースシステム

(xix) an employees' pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities, the payment reserves, and the balance of excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund (Cabinet Order No. 324 of 1966)) in a business year preceding the year of the relevant date; a corporate pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities and the payment reserves from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act (Ordinance of the Ministry of Health, Labour and Welfare No. 22 of 2002)) in a business year preceding the year of the relevant date; the Pension Fund Association;発音を聞く 例文帳に追加

十九　厚生年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令（昭和四十一年政令第三百二十四号）第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者、企業年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則（平成十四年厚生労働省令第二十二号）第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者並びに企業年金連合会 - 日本法令外国語訳データベースシステム

The negotiation is indeed still going on but I do find that, in general, Japan's argument has been accepted to a considerable extent. For example, deferred tax assets were not initially on the agenda when the current negotiation started, but I believe that it is now pretty much a certainty that financial institutions will be allowed to include 10 percent or more holdings of common stock of other financial institutions and deferred tax assets in Tier 1 capital up to a limit of 15 percent in the aggregate. Another example of Japan's argument successfully being accepted is the correction of unequal treatment in relation to computer software and other assets accounted for as intangible fixed assets due to differences in accounting standards, as has, I believe, been announced.発音を聞く 例文帳に追加

今交渉の途中でございますから、全体的にはかなり、私は日本の主張が、例えばご存じのように、繰延税金資産、これは最初は今度の交渉が始まったときは入れていませんでしたが、繰延税金資産が他の金融機関への出資、金融機関への普通出資が10％以上の場合でございますが、合算してTire1に15％まで参入ということは、これは多分決まったことだと思いますけれども。それから、無形固定資産に計上された資産、ソフトウェア等についても会計基準の差異に基づく取扱いの不平等是正と、こういったところは発表があったと思いますけれども、きちっと取り入れていただけたわけでございます。 - 金融庁

Another change will be in the treatment of software, as I also mentioned last week. The treatment of computer software and other assets accounted for as intangible fixed assets has also been addressed in such a fashion that the inequality arising from a difference in accounting standards can be rectified. As continental Europe is situated in an economic condition rather similar to Japan and, accordingly, banks in France or Germany are basically in a different shape than their Anglo-American counterparts, Japan's position is currently being shared increasingly by participating countries, of which there are I believe 27, to form a collective view – that is the current state of affairs as has been reported to me.発音を聞く 例文帳に追加

もう一点は、これも先週申し上げましたように、ソフトウエアですね。無形固定資産に計上された資産、ソフトウエア等について、会計基準の際に基づく取扱いの不平等を是正するということで、これも認められましたので、そういったことをあれこれ申しましたが、日本を中心とする、日本と同じような経済情勢にあるのはご存じ、どちらかというとヨーロッパの大陸、フランスとかドイツとか（の銀行は）、どちらかというと英米の銀行とはやはり基本的に銀行の様態が違いますので、そういった意味で、かなり、これはたしか27カ国ですかね、だんだんそこら辺に集約しつつある、収斂しつつあるということが現状だというふうに私は報告を受けております。 - 金融庁