あ                                                               
赤字                亏损，赤字                後入先出法                后进先出法               
赤字予算                赤字预算                アニュアル・レポート                年度（决算）报告               
預かり金                存款                アフターサービス                售后服务               
預かり保証金                存入保证金                粗利益                （销售）毛利、毛利润               
預入投資金                存出投资金                粗利益率                毛利率、毛利润率               
圧縮記帳                压缩记账                                               

い                                                               
異議申し立て                申请再议、异议申诉                移転価格政策                转让定价政策               
意見差し控え                拒绝表示意见                移転価格税制                转让定价税制               
意向書                意向书                移転価格調査                转让定价调查               
維持費                维护费                移転登記                过户登记               
異常項目                非常项目、特殊项目                移動加重平均法                移动加权平均法               
委託                委托                移動平均法                移动平均法               
委託加工物資                委托加工物资                委任状                委任状、委派书               
委託貸付金                委托贷款                違約金                违约金               
委託代理販売商品                委托代销商品                医療費                医疗费               
委託販売                委托销售                医療保険                医疗保险               
一時差異                时间性差异                医療保険基金                医疗保险基金               
一時所得                偶然所得                印紙                印花               
一般管理費                管理费用                印紙税                印花税               
移転価格                转移定价                                               

う                                                               
受入                收货、接收                裏書                背书               
受入検収部門                收货验收部门                裏書人                背书人               
受入報告書                收货/收料（报告）单                売上                销售额               
受入保証先                被保证人、被担保人                売上原価                销售成本               
請負経営企業                承包经营企业                売上債権                销售债权               
請負建設工事                承包建筑工程                売上債権回転率                应收款项周转率               
請負工事                承包工程                売上税額                销项税额               
請負利益                承包利润                売上総利益                销售毛利、总利润               
受取債権                应收债权                売上総利益率                销售总利润率               
受取地代                土地租金收入                売上高                销售收入               
受取手形                应收票据                売上高利益率                销售利润率               
受取手数料                手续费收入                売上伝票                销售发票               
受取人                收款人                売上分析                销货分析               
受取配当金                股利收入、股息收入                売上返品                销售退回、销货退回               
受取利息                利息收入                売上見積り                销售估计               
受取割引料                贴现收入                売上元帳                销售总帐               
受渡日                交货日                売上予測                销售预测               
内訳                分类、明细                売上割引                销售折扣               
写し                复印件、拷贝件                売掛金                应收帐款               

う                                                               
売掛金回転率                应收帐款周转率                運賃、運送費                运输费               
売掛金年齢調べ                应收帐款帐龄分析                運賃着払い                运费到付               
売掛金元帳                应收帐款总帐                運転資金                营运资金、周转资金               
売切れ                售完                運転資本                营运资本               
売り手                卖方、销售方                運転資本回転率                营运资本周转率               
売れ残り                销售剩余                運転資本比率                营运资本比率               
運営資金                营运资金                                               

え                                                               
永久差異                永久性差异                営業損失                营业损失               
営業外支出                营业外支出                営業年度                营业年度               
営業外収入                营业外收入                営業費用                营业费用               
営業外費用                营业外费用                営業報告書                营业报告               
営業活動                营业活动                営業利益                营业利润               
営業許可書                营业许可证                役務の提供地                劳务提供地、劳务发生地               
営業権                营业权                役務報酬所得                劳务报酬所得               
営業収入                营业收入                延期                延期               
営業循環                营业周期                宴席税                筵席税               
営業譲渡                营业转让                延滞金                滞纳金               
営業税                营业税                延滞利息                逾期利息               
営業成績                营业成绩                延長                延长               

お                                                               
横領                侵吞、侵占、盗用                覚書                备忘录               
送り状                发货单、出货单                親会社                母公司               
汚職                贪污、渎职                親会社財務諸表                母公司财务报表               
オプション                选择权、购买权                卸売り                批发               
オプション行使価格                认购价格、行使期权价格                卸売り業者                批发商               
オペレーティング・リース                经营租赁