| 問題 | 解答▲ | 出題数 | 習得度 | 苦手度 |
|---|---|---|---|---|
| 財務会計基準審議会（略：FASB） | Financial Accounting Standard Board | - | - | - |
| 財政状態 | Financial Position | - | - | - |
| 出荷地渡し | Free on Board shipping point | - | - | - |
| 引取運賃 | Freight-in | - | - | - |
| 将来の経済的便益 | Future economic benefits | - | - | - |
| 将来の経済的犠牲 | Future economic sacrifices | - | - | - |
| 継続企業の前提 | Going concern assumption | - | - | - |
| 取得原価の原則 | Historical cost principle | - | - | - |
| 未払法人所得税 | Income taxes payable | - | - | - |
| 支払保険料 | Insurance expense | - | - | - |
| 無形固定資産 | Intangible assets | - | - | - |
| 棚卸資産原価 | Inventoriable cost | - | - | - |
| （手形の）振出人 | Maker | - | - | - |
| 経営者の哲学・行動様式 | Management philosophy and operating style | - | - | - |
| 費用収益対応の原則 | Matching Principle | - | - | - |
| 会議費 | Meeting Expense | - | - | - |
| 純資産 | Net assets | - | - | - |
| 中立性 | Neutrality | - | - | - |
| 仕訳なし | No Entry | - | - | - |
| 執行役員 | Officers | - | - | - |
| 所有者持分 | Owner's equity | - | - | - |
| 会計期間の前提 | Periodicity assumption | - | - | - |
| 郵便切手 | Postage Stamps | - | - | - |
| 先日付小切手 | Postdated Checks | - | - | - |
| 予測価値 | Predictive value | - | - | - |
| 作成手順（準備段階） | Preparation step | - | - | - |
| 基本的特性 | Primary qualities | - | - | - |
| 仕入項目 | Purchased items | - | - | - |
| 質的特徴 | Qualitative characteristics | - | - | - |
| 当座比率 | Quick ratio | - | - | - |
| 帳簿記録 | Record keeping | - | - | - |
| 目的適合性 | Relevance | - | - | - |
| 信頼性 | Reliability | - | - | - |
| 財務報告の信頼性 | Reliability of financial reporting | - | - | - |
| 表現の忠実性（公正性） | Representational faithfulness | - | - | - |
| 利益剰余金 | Retained earnings | - | - | - |
| 逆仕訳 | Reversing entry | - | - | - |
| 業績の評価 | Review of operating performance | - | - | - |
| 勘定の締切 | Ruling accounts | - | - | - |
| 支払給与 | Salaries Expense | - | - | - |
| 証券取引委員会（略：SEC ） | Securities and Exchange Commission | - | - | - |
| 資産の保全 | Security of asset | - | - | - |
| 連続番号 | Sequence number | - | - | - |
| 単式簿記 | Single-entry bookkeeping | - | - | - |
| 財務会計概念書（略：SFAC ） | Statement of Financial Accounting Concepts | - | - | - |
| 財務会計基準書（略：SFAS ） | Statement of Financial Accounting Standards | - | - | - |
| 株主 | Stockholders | - | - | - |
| 株主総会 | Stockholders' meeting | - | - | - |
| 支払い委託の取消命令 | Stop Payment Orders | - | - | - |
| 定額法 | Straight-Line Method | - | - | - |
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