消耗工器具備品費

English translation: depreciation expense - tools and equipment

06:10 Feb 22, 2016
Japanese to English translations [PRO]
General / Conversation / Greetings / Letters
Japanese term or phrase: 消耗工器具備品費
I'm guessing like utility fees or something? I've also come across 消耗工具器具備品費 on Google, which just adds one character. The context is someone is giving an itemization for this business' year expenses and this is one of the categories listed.

Any help appreciated. Thanks.
HankHill
United States
Local time: 03:09
English translation:depreciation expense - tools and equipment
Explanation:
I wouldn't be bothered with the difference between 消耗工器具備品費 and 消耗工具器具備品費. They are the same.
Tools and equipment are assets, which are subject to deprecation. But in financial statements, depreciation appears on a "balance sheet", not on a "profit and loss statement". Since it is listed as an expense, this someone must be talking about an account name that they use in their bookkeeping.
http://www.k3.dion.ne.jp/~afujico/siwake/swk430022.htm
http://www.pathways.cu.edu.eg/subpages/downloads/Accounting_... (see Example 4.2)
http://www.accountingcoach.com/chart-of-accounts/explanation... (see No. 750)

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Note added at 22 hrs (2016-02-23 04:55:29 GMT)
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"Perishable tools, equipment and fixtures" may be the one you are after. See 2. (4) 7) below:
http://www.meti.go.jp/english/statistics/tyo/tokusabizi/resu...
Selected response from:

Port City
New Zealand
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3depreciation expense - tools and equipment
Port City
3supplies of tool,implement,fixture/factory supplies
cinefil
1consumables, tools, and fixtures
Maynard Hogg
1 -1Tools, Furniture and Fixtures
Erzsébet Czopyk
Summary of reference entries provided
FYI
cinefil

  

Answers


1 hr   confidence: Answerer confidence 1/5Answerer confidence 1/5 peer agreement (net): -1
Tools, Furniture and Fixtures


Explanation:
消耗工具器具備品費


会計用語(貸借対照表) Accounting terms (balance sheet) - 虐挽き広辞苑
d.hatena.ne.jp/profile_navvy/20060510
May 10, 2006 - Inventories - Medical Supplies 医療消耗備品. Inventories ... Other Prepaid Expenses その他の前払費用 ... Tools, Furniture and Fixtures, Gross 工具器具備品 ... Industrial Property - Design Rights 意匠権 ... Computer Software Costs, Net ソフトウェア ... Right to Use on Property, Plant and Equipment 施設利用権.

5年間の軌跡
pdf.irpocket.com/C4331/ydRw/TdTS/dgFj.pdf
尋ねたところ、「多額の費用を払うのに、あんなつまらないことはやりたくない」. という返答 ...... 消耗品費 ( Supply cost ). 919 .... (4)工具器具備品 (Furniture and fixtures).

Erzsébet Czopyk
Hungary
Local time: 11:09
Works in field
Native speaker of: Native in HungarianHungarian

Peer comments on this answer (and responses from the answerer)
disagree  Yasutomo Kanazawa: 工具器具備品 and 消耗工器具備品費 are not the same.
1 hr
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
depreciation expense - tools and equipment


Explanation:
I wouldn't be bothered with the difference between 消耗工器具備品費 and 消耗工具器具備品費. They are the same.
Tools and equipment are assets, which are subject to deprecation. But in financial statements, depreciation appears on a "balance sheet", not on a "profit and loss statement". Since it is listed as an expense, this someone must be talking about an account name that they use in their bookkeeping.
http://www.k3.dion.ne.jp/~afujico/siwake/swk430022.htm
http://www.pathways.cu.edu.eg/subpages/downloads/Accounting_... (see Example 4.2)
http://www.accountingcoach.com/chart-of-accounts/explanation... (see No. 750)

--------------------------------------------------
Note added at 22 hrs (2016-02-23 04:55:29 GMT)
--------------------------------------------------

"Perishable tools, equipment and fixtures" may be the one you are after. See 2. (4) 7) below:
http://www.meti.go.jp/english/statistics/tyo/tokusabizi/resu...

Port City
New Zealand
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 52
Login to enter a peer comment (or grade)

1 day 8 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
supplies of tool,implement,fixture/factory supplies


Explanation:
http://www.geocities.jp/boki_san/2dic/2dicbk02a.html

cinefil
Japan
Local time: 19:09
Specializes in field
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 75
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3 days 23 hrs   confidence: Answerer confidence 1/5Answerer confidence 1/5
consumables, tools, and fixtures


Explanation:
工具器具備品(こうぐきぐびひん)とは、10万円以上・耐用年数1年以上の工具と器具備品を処理するための勘定科目をいい、美術品も含まれる。

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Note added at 7 days (2016-03-01 00:35:15 GMT) Post-grading
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Aha! The 耐用年数1年以上 *hints* at the need for depreciation.

Make that "depreciation for consumables, tools, and fixtures" or perhaps "current value of depreciating consumables, tools, and fixtures."


    https://ja.wikipedia.org/wiki/%E5%B7%A5%E5%85%B7%E5%99%A8%E5%85%B7%E5%82%99%E5%93%81
Maynard Hogg
Canada
Local time: 03:09
Native speaker of: English
PRO pts in category: 4
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Reference comments


10 hrs
Reference: FYI

Reference information:
消耗工具器具備品費とは、基本的に耐用年数が1年未満で資産計上を要しない器具・備品に係る費用。耐用年数が1年以上でも、金額的に重要性が乏しい場合は、消耗工具器具備品費として費用処理されることがある。
消耗工具器具備品費の例としては、ドライバーやスパナ、レンチなどの生産に要する備品、机、椅子、時計などで重要性に乏しいものなどが挙げられる。
原則として、消耗品費は期末に未使用分をカウントし、貯蔵品に計上することが求められるが、重要性に乏しい場合は、購入分をそのまま費用処理することもある。

http://www.exbuzzwords.com/static/keyword_4909.html

cinefil
Japan
Specializes in field
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 75
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