"引当金" meaning in 日本語

{
  "categories": [
    {
      "kind": "other",
      "name": "日本語",
      "parents": [],
      "source": "w"
    },
    {
      "kind": "other",
      "name": "日本語_名詞",
      "parents": [],
      "source": "w"
    }
  ],
  "derived": [
    {
      "word": "貸倒引当金"
    },
    {
      "word": "退職給与引当金"
    }
  ],
  "forms": [
    {
      "form": "ひきあてきん"
    }
  ],
  "lang": "日本語",
  "lang_code": "ja",
  "pos": "noun",
  "pos_title": "名詞",
  "senses": [
    {
      "categories": [
        {
          "kind": "other",
          "name": "日本語 簿記",
          "parents": [],
          "source": "w"
        }
      ],
      "glosses": [
        "簿記の上で、将来の特定の費用または損失に備えると共に期間損益計算を適正に行うために、負債又は資産の評価勘定として計上される勘定科目。"
      ],
      "id": "ja-引当金-ja-noun-5cuYWT4s",
      "raw_tags": [
        "簿記"
      ]
    }
  ],
  "translations": [
    {
      "lang": "英語",
      "lang_code": "en",
      "word": "allowance"
    },
    {
      "lang": "英語",
      "lang_code": "en",
      "word": "reserve"
    }
  ],
  "word": "引当金"
}

{
  "categories": [
    "日本語",
    "日本語_名詞"
  ],
  "derived": [
    {
      "word": "貸倒引当金"
    },
    {
      "word": "退職給与引当金"
    }
  ],
  "forms": [
    {
      "form": "ひきあてきん"
    }
  ],
  "lang": "日本語",
  "lang_code": "ja",
  "pos": "noun",
  "pos_title": "名詞",
  "senses": [
    {
      "categories": [
        "日本語 簿記"
      ],
      "glosses": [
        "簿記の上で、将来の特定の費用または損失に備えると共に期間損益計算を適正に行うために、負債又は資産の評価勘定として計上される勘定科目。"
      ],
      "raw_tags": [
        "簿記"
      ]
    }
  ],
  "translations": [
    {
      "lang": "英語",
      "lang_code": "en",
      "word": "allowance"
    },
    {
      "lang": "英語",
      "lang_code": "en",
      "word": "reserve"
    }
  ],
  "word": "引当金"
}