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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