| 勘定区分 | 具体例 | |
| B/S (貸借対照表) |
ASSETS (資産) |
Cash(現金) Bank Accounts(銀行預金) Inventory(在庫) Prepayment(前払費用) Long-term Investment(長期投資) Intangible Assets(無形固定資産) Equipment(設備) Building(建物) Land(土地) |
| LIABILITY (負債) |
Accounts Payable(買掛金) Loans Payable(借入金) Notes Payable(支払手形) Long-term debt(長期借入金) |
|
| EQUITY (資本金) |
Paid-in Capital(資本金) Common Stock(普通株) Retained Earnings(内部留保) |
|
| P/L (損益計算書) |
REVENUE (収益) |
Sales(売上) Other Income(営業外収益) |
| EXPENSE (費用) |
Cost of Goods sold(売上原価) Wage and Salary(給与) Utilities Expense(水道光熱費) Insurance Expense(保険料) Interest Expense(利息費用) Advertising(広告宣伝費) Material Cost(材料費) Depreciation(減価償却費) |
|
| A | Accounts Payable(買掛金) |
| Advertising(広告宣伝費) | |
| Asset(資産) | |
| B | Bank Accounts(銀行預金) |
| Building(建物) | |
| C | Cash(現金) |
| Common Stock(普通株) | |
| Cost of Goods Sold(売上原価) | |
| D | Depreciation(減価償却費) |
| E | Equipment(設備) |
| Equity(資本) | |
| I | Insurance Expense(保険料) |
| Intangible Assets(無形固定資産) | |
| Inventory(在庫) | |
| L | Land(土地) |
| Loans Payable(借入金) | |
| Long-term Investment(長期投資) | |
| Long term Debt(長期借入金) | |
| M | Material Cost(材料費) |
| N | Notes Payable(支払手形) |
| O | Other Income(営業外収益) |
| P | Paid-in Capital(資本金) |
| Prepayment(前払費用) | |
| R | Retained Earnings(内部留保) |
| U | Utilities Expense(水道光熱費) |
| W | Wage and Salary(給与) |
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