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引当金 (ひきあてきん) Japanese meaning | Kotomora

引ひき当あて金きん

ひ

き

あ

て

き

ん

Meanings

1

reserves; provisions

Accounting term for funds set aside to cover future liabilities or losses.

会かい社しゃは貸倒引当金かしだおれひきあてきんを計けい上じょうした。
The company recorded an allowance for doubtful accounts.

退職給付引当金たいしょくきゅうふひきあてきんは負ふ債さいとして扱あつかわれる。

The reserve for retirement benefits is treated as a liability.

Kanji

引pull, tug, jerk
当hit, right, appropriate
金gold

Related words

準じゅん備び金きん
準備金 is a broader term for reserves set aside for general purposes, while 引当金 specifically refers to provisions for known or estimated future obligations.

Word family

評ひょう価か引ひき当あて金きん
valuation allowance

Etymology

Compound of 引当 (ひきあて, 'allocation' or 'earmarking') and 金 (きん, 'money'). The exact historical derivation is uncertain, but the term is a standard accounting expression.