sakino/content/note/5ff778b0/index.md

---
category:
    - 'self development'
    - 'future plan'
    - bookkeeping
    - business
    - '2'
date: '2021-01-07 21:10:08'
draft: false
posttype: note
slug: 5ff778b0
title: note
---
Here is a summary of Step 1-5 in Part 1 of ホントにゼロからの簿記3級.

**★Key points**

最初に覚えるべき5つの概念、そしてその覚え方：『資産＝負債＋純資産、そしてあとは費用と収益』

**★簿記単語帳　Glossary of bookkeeping**

| 日本語 | English |
| ----------- | ----------- |
| 複式簿記 | double-entry bookkeeping system |
| 単式簿記 |  single-entry bookkeeping system |
| 借方（かりがた） | debit |
| 貸方（かしがた） | credit |
| 資産 | assets |
| 負債 | liabilities |
| 純資産 | net assets |
| 費用 | expenses |
| 収益 | revenue |
| 仕訳 | (a) journal entry |
| 仕訳帳 | (general) journals |
| 貸借対照表 | balance sheet (B/S) |
| 損益計算書 | profit and loss statement (P/L) |