&size(24){&color(olive){&ruby(Bookkeeping){''簿記''};};};
#topicpath
#contents
#br
- Accounting Equation: Asset = Equity + Liablrities
- Double-entry bookkeeping: 複式帳簿
- Accounting Equation: Asset = Equity + Liabilities
- 会計等式: 資産 = 資本 + 負債
|借り方 debit|貸し方 credit|
|~借り方 debit|~貸し方 credit|
|資産増加|資産減少|
|負債減少|負債増加|
|資本減少|資本増加|
|費用発生|収益発生|
#br