GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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10:00 Sep 8, 2010 |
English to Japanese translations [PRO] Bus/Financial - Accounting / travel guide of Frankfurt | |||||||
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| Selected response from: Yasutomo Kanazawa Japan Local time: 10:47 | ||||||
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Summary of answers provided | ||||
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4 | 経常の償却前営業利益 |
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4 | 事業EBITDA |
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4 | 金利・税金・償却前営業利益 |
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operating ebitda 経常の償却前営業利益 Explanation: Accounting word Example sentence(s):
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operating ebitda 事業EBITDA Explanation: そのまま訳されるみたいですね。 EBITDA(earnings before interest, tax, depreciation, and amortization、イービット・ディー・エー、イービットダー、エビータ)は、売上総利益から、販売費及び一般管理費のうち減価償却費以外を差し引いたものである。利払い前・税引き前・減価償却前・その他償却前利益、金利・税金・償却前利益などと翻訳されることがあるが、翻訳が定まっていないために「EBITDA」が用いられることが多い。 EBITDA = 売上総利益 - 販売費及び一般管理費のうち減価償却費以外 = (売上高 - 売上原価) - 販売費及び一般管理費のうち減価償却費以外 http://ja.wikipedia.org/wiki/利益 http://www.lachd.co.jp/ir/pdf/20100625_cgo.pdf http://www.jti.co.jp/investors/library/annualreport/pdf/annu... |
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operating ebitda 金利・税金・償却前営業利益 Explanation: While this is not how income is reported in Japan, this is the closest equivalent for EBITDA, which is more often than not , retained in its English abbreviated form. Reference: http://ja.wikipedia.org/wiki/EBITDA |
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