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1.1 KiB
1.1 KiB
| category | date | draft | posttype | slug | title |
|---|---|---|---|---|---|
| [self development future plan bookkeeping business 2] | 2021-01-07 21:10:08 | false | note | 5ff778b0 | 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) |