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48 Cards in this Set
- Front
- Back
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Asset |
資産
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Liabilities |
負債
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Owner's Capital |
自己資本(全体的な) |
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Revenue
|
収入、収益
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Expense
|
支出 |
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Receivable
|
受取勘定
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Payable
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負債勘定
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Prepaid Expense
|
前払い支出
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Unearned Revenue
|
前受収益（代金受領よりサービスの提供が前になった場合に、すでに提供しているサービスの金額を資産計上する科目です。）
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Accrued Revenue
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未収収益代金の受け取りがサービスの提供より前に行われた場合に、まだ提供していないサービスを負債計上する科目です。 |
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Accrued Expense
|
未払費用
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Income Statement
|
損益計算書（一定期間における企業の経営成績Results of operationを表す計算書です。）
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Owner's Equity Statement
|
所有者持分 |
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Balance Sheet
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Statement of Cash flow
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Worksheet |
精算表総勘定元帳の各勘定残高から、貸借対照表と損益計算書を作成するための表です。 |
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Trial balance |
各勘定科目の残高を記入する試算表 |
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Adjustment |
修正仕訳 |
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Adjusted trial balance |
修正後残高試算表 |
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Revenue |
- |
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Net Income |
- |
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Income Summary |
- |
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Net Loss |
- |
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General Journal |
- |
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Accumulated Depreciation-Equipment |
- |
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Note Payable |
- |
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Interest Payable |
- |
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Depreciation Expense |
- |
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Interest Expense |
- |
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Incurred |
- |
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Depreciation |
- |
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Paid in Capital |
- |
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Two Primary Sources if Equity |
- |
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Common Stock (Account) |
- |
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Preferred Stock (Account) |
- |
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Retained Earning (Account) |
- |
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Less:TreasuryStock (Account) |
- |
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Paid-in Capital in Excess of Par (Account) |
- |
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Treasury |
- |
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Stock |
- |
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contra |
反対の |
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Stockholder's Equity |
- |
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Paid-in Capital from treasury stock |
- |
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Retained earnings |
- |
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Below Cost |
- |
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Preferred Stock |
- |
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divident |
配当金 |
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liquidation |
清算、決済、完済 |
