From cff58acabb95bf29c201ceae6de2cb4ac0d55ac1 Mon Sep 17 00:00:00 2001
From: jk <jk@nipponalba.scot>
Date: Thu, 7 Jan 2021 21:08:59 +0000
Subject: [PATCH] Scripted auto-commit on change (2021-01-07 21:08:59) by
 gitwatch.sh

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+---
+category:
+    - 'self development'
+    - 'future plan'
+    - bookkeeping
+    - business
+    - '2'
+date: '2021-01-07 21:08:57'
+draft: false
+posttype: note
+slug: 5ff77869
+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』
+
+**簿記単語長　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) |