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Bus/Financial - Finance (general) / 引当金の計上基準 － 貸倒引当金 | | Japanese term or phrase: 法定繰入率 | 貸倒引当金 - 債権の貸倒れによる損失に備えるため、一般債権について法人税法の規定による法定繰入率により計上するほか、個々の債権の回収可能性を勘案して計上します。
よろしくお願いします。 |
| dunkKudoZ activityQuestions: 239 (none open) ( 8 closed without grading) Answers: 137
| Local time: 10:24
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| | Selected response from:
  Carlis Hsu
Local time: 08:24
| Grading comment Thank you. 「法定」は legal でいいでしょうね。
4 KudoZ points were awarded for this answer |
| |
9 mins confidence:  
2 days1 hr confidence: statutory (legal) provision (reserve, transfer) rate
Explanation:
この用語の定訳はないようなので、いくつかの単語の組み合わせから適切なものを選ぶしかないと思います。
「繰り入れ」や「積み立て」といった意味で"transfer"を使うことに私は若干の違和感があるのですが、SPACE ALCにはいくつかそうした例があります。また、私の手持ちの金融関連辞書にも以下の訳例がありました。
法定準備金積立額 transfer to statutory reserve
| Benshin
Japan
Local time: 09:24
Works in field
Native speaker of: Japanese
PRO pts in category: 8
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