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| 問題 | 解答▲ | 出題数 | 習得度 | 苦手度 |
|---|---|---|---|---|
| 重要性の原則 | materiality concept | - | - | - |
| 測定 | measurement | - | - | - |
| 移動平均法 | moving average method | - | - | - |
| 純利益 | net income | - | - | - |
| 純損失 | net loss | - | - | - |
| 税引後 | net of tax | - | - | - |
| 営業費用 | operating expenses | - | - | - |
| 営業利益 | operating income | - | - | - |
| 営業損失 | operating loss | - | - | - |
| その他の費用および損失 | other expenses and losses | - | - | - |
| その他の収益および利得 | other revenues and gains | - | - | - |
| 会計期間の公準 | periodicity concept | - | - | - |
| 永久的勘定 | permanent account | - | - | - |
| 前払費用 | prepaid expenses | - | - | - |
| 前払保険料 | prepaid insurance | - | - | - |
| 前払家賃 | prepaid rent | - | - | - |
| 原理，原則 | principle | - | - | - |
| 原則 b | principles | - | - | - |
| 利益(=earnings, income) | profit | - | - | - |
| 法人税引当金 | provision for income taxes | - | - | - |
| 仕入帳 | purchase journal | - | - | - |
| 実現主義の原則 | realization concept | - | - | - |
| 認識 | recognition | - | - | - |
| 支払家賃 | rent expense | - | - | - |
| 受取家賃 | rent revenue | - | - | - |
| 収益 | revenue | - | - | - |
| 収益認識 b-2 | revenue recognition | - | - | - |
| 売上帳 | sales journal | - | - | - |
| 売上高 | sales revenue | - | - | - |
| 販売費 a-d | selling expenses | - | - | - |
| 特殊仕訳帳 | special journals | - | - | - |
| 補助勘定元帳 | subsidiary ledger | - | - | - |
| 未払税金 | taxes payable | - | - | - |
| 一時的勘定 | temporary account | - | - | - |
| 商標権 | trademark | - | - | - |
| 取引 | transaction | - | - | - |
| 試算表 | trial balance | - | - | - |
| 貸倒引当金繰入額 | uncollectible account expense | - | - | - |
| 前受収益 | unearned revenue | - | - | - |
| （棚卸資産、売掛金などの資産の）消却 | write-off | - | - | - |
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