期末

英語 translation: 期末=End of the term / period

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日本語の用語またはフレーズ期末
英語訳期末=End of the term / period
入力者 Harpreet Singh kapula

14:14 Dec 31, 2020
日本語から英語への翻訳 [PRO]
Bus/Financial - 金融(一般)
日本語の用語またはフレーズ 期末
Full text: 役員退職慰労引当金……役員の退職慰労金の支給に備えるため、内規に基づく 期末要支給額を計上しております。

My issue: 期末. can this be translated as "Balance sheet date"?

My understanding: Provision for retirement benefits for officers... In order to prepare for the payment of retirement benefits for officers, the company recognizes the amount required to be paid at the end of the period in accordance with the internal regulations.
Harpreet Singh kapula
インド
Local time: 07:18
期末=End of the term / period
説明:
1. 期末 can also relate to a 3-month period (四半期の期末).
To be sure, if it is in evidence that the referenced period is indeed the fiscal year, "fiscal-year end" may be a legitimate translation, but "end of the term / period" is the safer choice.

2. I would advise against using “Balance sheet date.”
At the theoretical level, the reason is that the “end of the term” relates to the end of the accrual period of income and expenditure over time, while the balance sheet date marks only the point of account closure and reporting. Although technically the same dates, they mark different events.

From a practical perspective, “balance sheet date” is not a standard translation for期末 and Japanese companies are not known for novelty in their financial reporting.


返答を選択:

Andreas Baranowski
日本
Local time: 10:48
Grading comment
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投稿された回答の要約
5期末=End of the term / period
Andreas Baranowski
3Fiscal year-end
Patrick Hideo Kirby


  

回答


21分   自信度: Answerer confidence 3/5Answerer confidence 3/5
Fiscal year-end


説明:
This term usually means end of the fiscal period (year-end).

Since the balance sheet in the report and accounts is struck on the last day of the fiscal year (or last day of the quarter) and since 役員退職慰労引当金 is a balance sheet item I think it is fine to use "balance sheet date" here as you suggest.

Patrick Hideo Kirby
英国
Local time: 02:48
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母国語: 英語
このカテゴリーでのPROポイント 8
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16時間   自信度: Answerer confidence 5/5
期末=End of the term / period


説明:
1. 期末 can also relate to a 3-month period (四半期の期末).
To be sure, if it is in evidence that the referenced period is indeed the fiscal year, "fiscal-year end" may be a legitimate translation, but "end of the term / period" is the safer choice.

2. I would advise against using “Balance sheet date.”
At the theoretical level, the reason is that the “end of the term” relates to the end of the accrual period of income and expenditure over time, while the balance sheet date marks only the point of account closure and reporting. Although technically the same dates, they mark different events.

From a practical perspective, “balance sheet date” is not a standard translation for期末 and Japanese companies are not known for novelty in their financial reporting.




Andreas Baranowski
日本
Local time: 10:48
この分野を専門とする
母国語: ドイツ語
このカテゴリーでのPROポイント 38
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Thank you for your help.
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質問者: Thank you for the explanation and help.

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