payable and receivableとは 意味・読み方・使い方

In the automatic exchange device relating to the present invention, an amount of money of each selection unit comprising a combination of a kind and a sheet of bill to be exchanged becomes an amount of money of multiple of the receivable minimum amount of money or the payable minimum amount of money.例文帳に追加

本発明に係る自動両替装置は、両替する貨幣の金種及び枚数の組合せからなる各選択単位の金額が、入金可能最低金額又は出金可能最低金額の倍数の金額となっているものである。 - 特許庁

The income balance, which represents a gap between interests, dividends, or wages receivable from foreign nations and those payable to foreign nations, has been exceeding the trade balance since 2005.発音を聞く 例文帳に追加

外国から得た利子・配当や賃金等と、外国へ支払った分との差額である所得収支は、2005年以降貿易収支を上回るかたちで推移している。 - 経済産業省

(2) The Subcontracting Receivables Protection Support Program was implemented to assist the protection of receivables held by building subcontractors and similar enterprises. The main purpose of this program is to stabilize management and employment at building subcontractors and materials suppliers and to prevent chain bankruptcies. This is achieved as follows: (1) when a receivable payable to a building subcontractor by a main building contractor for subcontracted building work is guaranteed by a factoring company, the guarantee fee payable by the building subcontractor is reduced, and (2) claims arising against factoring companies are guaranteed to ensure performance of guarantee obligations in the event that a guaranteed receivable cannot be recovered.発音を聞く 例文帳に追加

（2） 下請建設企業又は資材業者の経営及び雇用の安定、連鎖倒産の防止等を図るため、下請建設企業等が元請建設企業に対して有する工事請負代金債権等に係る債権の支払をファクタリング会社が保証する場合に、下請建設企業等の保証料負担を軽減するとともに、保証された債権の回収が困難となった際の保証債務の履行のため、ファクタリング会社に発生する債権を保証することにより、下請建設企業等の有する債権の保全を促進する下請債権保全支援事業を実施した。 - 経済産業省

5. With regard to the Mark-to-Market profit and loss, balance of Futures Transactions of a customer who has not paid the Commodity Exchange or Commodity Clearing Organization, or balance of accrued Futures Transactions of the customer, accounts receivable from a customer, suspense payment of a customer, and accounts payable of the customer or accounts receivable from the customer with regard to receipt or delivery, the value based only on the current market value shall be recorded. With regard to other items to be recorded (including the unsecured portion of Mark-to-Market profit and loss and accounts receivable from a customer), the value based on allocation price and the value based on the current market value shall be recorded.発音を聞く 例文帳に追加

五　値洗損益金通算額、商品取引所又は商品取引清算機関に対する未払委託者先物取引差金又は未収委託者先物取引差金、委託者未収金、委託者仮払金及び受渡しに係る委託者未払金又は委託者未収金については、時価に基づく評価額のみ記載するものとし、それ以外の記載事項（値洗損益金通算額及び委託者未収金のうち無担保部分を含む）については、充用価格に基づく評価額及び時価に基づく評価額を記載すること。 - 日本法令外国語訳データベースシステム

In the finance business method and system, accounts payable based on the purchase of a commodities or the like from a manufacturer or a wholesaler by a distribution proprietor such as an EC proprietor and accounts receivable based on the selling of commodities to a personal consumer or a juristic consumer by the distribution proprietor are allowed and netted.例文帳に追加

ファイナンスビジネス方法及びファイナンスビジネスシステムにおいて、ＥＣ事業者等の流通事業者が、製造業者又は卸売業者等から商品等を購入したことに基づく買掛債務と、該流通事業者が個人消費者又は法人消費者に商品等を販売したことに基づく売掛債権とを引き当ててネッティングするようにした。 - 特許庁

A task system 1 operating on a server 1 is provided with a general account processing part 111, an accounts receivable processing part 112, an accounts payable processing part 113, an order reception management processing part 114, a purchase management processing part 115, and an inventory management processing part 116 so that the unitary management of data related with tasks can be performed by an integral data base 101.例文帳に追加

サーバ１上で稼動する業務システム１は、一般会計処理部１１１、売掛債権処理部１１２、買掛債務処理部１１３、受注管理処理部１１４、購買管理処理部１１５、在庫管理処理部１１６を有し、業務に関するデータを統合データベース１０１で一元的に管理する。 - 特許庁

(4) With regard to the application of the provisions of Article 3 and Article 3-2 in the case where the provisions of paragraph (1) and the preceding paragraph shall apply, in Article 3(1), the phrase "excluding interest specified by a Cabinet Order; hereinafter referred to in this Article and the next Article as "interest, etc." " shall be deemed to be replaced with "excluding interest subject to the provision of the second sentence of Article 5-2(3); hereinafter referred to in this Article as "interest, etc.""; in Article 3(3), the phrase "interest, etc. receivable" shall be deemed to be replaced with "interest, etc. (excluding interest subject to the provision of Article 5-2(1); hereinafter the same shall apply in this paragraph) receivable"; in Article 3-2, the phrase "a domestic corporation or a foreign corporation having permanent establishments in Japan" shall be deemed to be replaced with "nonresident or foreign corporation," the phrase "interest, etc. payable" shall be deemed to be replaced with "interest payable subject to the provision of Article 5-2(1) or the second sentence of Article 5-2(3)," and the phrase "the said interest, etc." shall be deemed to be replaced with "the said interest."発音を聞く 例文帳に追加

４　第一項及び前項の規定の適用がある場合における第三条及び第三条の二の規定の適用については、第三条第一項中「政令で定めるものを除く。以下この条及び次条」とあるのは「第五条の二第三項後段の規定の適用があるものを除く。以下この条」と、同条第三項中「受けるべき利子等の」とあるのは「受けるべき利子等（第五条の二第一項の規定の適用を受けるものを除く。以下この項において同じ。）の」と、第三条の二中「内国法人又は国内に恒久的施設を有する外国法人」とあるのは「非居住者又は外国法人」と、「支払うべき利子等」とあるのは「支払うべき第五条の二第一項又は第三項後段の規定の適用を受ける利子」と、「当該利子等」とあるのは「当該利子」とする。 - 日本法令外国語訳データベースシステム