日商簿記3級（日本商工会議所簿記検定試験）の用語集
A
- Account勘定
- Account Payable買掛金
- Account Receivable売掛金
- Account Receivable - Credit Card Saleクレジット売掛金
- Accrued Expense未払費用
- Accrued Interest Income未収利息
- Accrued Revenue未収収益
- Accumulated Depreciation of Building建物減価償却累計額
- Accumulated Depreciation of Equipment備品減価償却累計額
- Accumulated Depreciation of Vehicle車両運搬具減価償却累計額
- Adjusting Entry決算整理
- Advance Paid立替金
- Advance Received前受金
- Advance to Supplier前払金
- Advertising Expense広告宣伝費
- Allowance for Doubtful Account貸倒引当金
B
C
D
E
F
G
I
J
L
M
N
O
P
R
S
T
U
V
W
あ
か
- 買掛金Account Payable
- 貸方Credit
- 貸倒損失Bad Debt Expense
- 貸倒引当金Allowance for Doubtful Account
- 貸倒引当金繰入Provision for Doubtful Account
- 貸倒引当金戻入Reversal of Allowance for Doubtful Account
- 貸付金Loan Receivable
- 借入金Loan Payable
- 仮受金Suspense Receipt
- 仮受消費税Consumption Tax Collected
- 借方Debit
- 仮払金Suspense Payment
- 仮払消費税Prepaid Consumption Tax
- 仮払法人税等Prepaid Corporate Tax
- 勘定Account
- 給料Salary
- 繰越商品Merchandise Inventory Brought Forward
- 繰越利益剰余金Retained Earnings Carried Forward
- クレジット売掛金Account Receivable - Credit Card Sale
- 決算Financial Closing
- 決算整理Adjusting Entry
- 減価償却費Depreciation Expense
- 現金Cash
- 現金過不足Cash Over and Short
- 広告宣伝費Advertising Expense
- 小口現金Petty Cash
- 固定資産売却益Gain on Sale of Fixed Asset
- 固定資産売却損Loss on Sale of Fixed Asset
さ
- 先入先出法First-In, First-Out Method
- 差入保証金Guarantee Deposit Paid
- 雑益Miscellaneous Income
- 雑損Miscellaneous Loss
- 雑費Miscellaneous Expense
- 仕入Purchase
- 事業税Enterprise Tax
- 試算表Trial Balance
- 支払地代Land Rent Expense
- 支払手形Note Payable
- 支払手数料Commission Expense
- 支払家賃Rent Expense
- 支払利息Interest Expense
- 資本金Capital Stock
- 社会保険料預り金Social Insurance Premium Deposit Payable
- 車両運搬具Vehicle
- 車両運搬具減価償却累計額Accumulated Depreciation of Vehicle
- 修繕費Repair Expense
- 住民税Inhabitant Tax
- 償却債権取立益Gain on Bad Debt Recovered
- 消耗品費Supplies Expense
- 諸会費Membership Due
- 所得税預り金Withholding Income Tax Payable
- 仕訳Journal Entry
- 水道光熱費Utility Expense
- 租税公課Tax and Public Charge
- 損益Income Summary
- 損益計算書Profit and Loss Statement
た
- 貸借対照表Balance Sheet
- 立替金Advance Paid
- 建物Building
- 建物減価償却累計額Accumulated Depreciation of Building
- 貯蔵品Supplies Inventory
- 通信費Communication Expense
- 定期預金Time Deposit
- 手形貸付金Loan Receivable on Bill
- 手形借入金Loan Payable on Bill
- 転記Posting
- 電子記録債権Electronically Recorded Monetary Claim
- 電子記録債務Electronically Recorded Obligation
- 当期純利益Net Income
- 当座借越Bank Overdraft
- 当座預金Checking Account
- 土地Land