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簿記bookkeeping
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証ひょうvoucher
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取引transactions
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仕訳journalizing
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仕訳帳journal
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転記posting
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合計転記summany posting
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個別転記unit posting
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総勘定元帳general ledger
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試算表trial balance T/B
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決算closing books
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精算表work sheet W/S
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財務諸表financial startment F/S
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損益計算書profit and loss startment P/L
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貸借対照表balance sheet B/S
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帳簿組織systems of books
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主要簿main book
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補助簿subsidiary books
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補助記入帳subsidiary register
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売上帳sales book
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仕入帳purchase book
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現金出納帳cash book
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当座預金出納帳bank book
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小口現金出納帳petty cash book
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補助元帳subsidiary ledger
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売掛金元帳accounts receivable ledger
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買掛金元帳accounts payable ledger
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商品有高帳stock ledger
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先入先出法first-in first-out method FIFO
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移動平均法moving average method
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T字形T form
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貸方credit
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借方debit
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勘定account
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勘定科目title of account
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現金(勘定)cash (account)
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現金過不足(勘定)cash over and short (account)
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小口現金(勘定)petty cash (account)
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当座預金(勘定)checking account
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当座借越(勘定)bank overdraft (account)
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受取手形勘定notes receivable account
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支払手形勘定notes payable account.
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売掛金勘定accounts receivable account
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買掛金勘定accounts payable account
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売上勘定sales account
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仕入勘定purchases account
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繰越商品勘定merchandise inventory account
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売上原価(勘定)cost of goods sold (account)
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有価証券(勘定)securities (account)
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資産assets
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純資産net assets
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固定資産fixed assets
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負債liabilities
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資本capital
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収益revenues
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費用expenses
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約束手形promissory note
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為替手形bill of exchange
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伝票slip
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入金伝票receiot slip
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出金伝票payment slip
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振替伝票transfer slip
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定額資金前渡法imprest system
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摘要欄account and explanation
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内部けん制制度internal check system
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貸借平均の原理principle of equilibrium
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