期末

English translation: 期末=End of the term / period

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Japanese term or phrase:期末
English translation:期末=End of the term / period
Entered by: Harpreet Singh kapula

14:14 Dec 31, 2020
Japanese to English translations [PRO]
Bus/Financial - Finance (general)
Japanese term or phrase: 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
India
Local time: 06:22
期末=End of the term / period
Explanation:
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.


Selected response from:

Andreas Baranowski
Japan
Local time: 09:52
Grading comment
Thank you for your help.
4 KudoZ points were awarded for this answer



Summary of answers provided
5期末=End of the term / period
Andreas Baranowski
3Fiscal year-end
Patrick Hideo Kirby


  

Answers


21 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Fiscal year-end


Explanation:
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
United Kingdom
Local time: 00:52
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
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16 hrs   confidence: Answerer confidence 5/5
期末=End of the term / period


Explanation:
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
Japan
Local time: 09:52
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 38
Grading comment
Thank you for your help.
Notes to answerer
Asker: Thank you for the explanation and help.

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