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Template:会計 - Revision history
2026-07-12T03:19:01Z
Revision history for this page on the wiki
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imported>Fire at 12:23, 3 November 2022
2022-11-03T12:23:16Z
<p></p>
<p><b>New page</b></p><div>{{Infobox<br />
| above = [[:ja:会計|会計]]<br />
| name = 会計<br />
| headerstyle = background-color:#ECE9D8;color:#000000<br />
| bodystyle = width:15em;<br />
<br />
| header1 = 主要概念<br />
| data2 = [[:ja:簿記|簿記]] - [[:ja:時価会計|時価会計]]<!--[[:ja:Mark-to-market accounting|Fair value accounting]]--><br />[[:ja:現金主義|現金主義]] - [[:ja:発生主義|発生主義]]<!--[[Comparison of Cash Method and Accrual Method of accounting|Cash and accrual basis]]--><br />[[:ja:環境会計|環境会計]]<!--[[Environmental Accounting]]--><br />[[:ja:売上原価|売上原価]] - [[:ja:借方|借方]] / [[:ja:貸方|貸方]]<!--[[Debits and credits]]--><br />[[:ja:複式簿記|複式簿記]] - [[:ja:単式簿記|単式簿記]]<br />[[:ja:後入先出法|後入先出法]] - [[:ja:先入先出法|先入先出法]]<br />[[:ja:企業会計原則|GAAP]] / [[:ja:米国会計基準|US-GAAP]]<br /> [[:ja:概念フレームワーク|概念フレームワーク]]<br /> [[:ja:国際財務報告基準|国際財務報告基準]]<br />[[:ja:総勘定元帳|総勘定元帳]] - [[:ja:取得原価主義|取得原価主義]]<!--[[Historical cost]]--><br />[[:ja:費用収益対応の原則|費用収益対応の原則]]<!--[[Matching principle]]--><br />[[:ja:収益認識|収益認識]]<!--[[Revenue recognition]]--> - [[:ja:試算表|試算表]]<br />
<br />
| header3 = 会計の分野<br />
| data4 = [[:ja:原価計算|原価]] - [[:ja:財務会計|財務]] - [[:ja:法廷会計|法定]]<!--[[Forensic accounting|Forensic]]--><br />[[:ja:基金会計|基金]]<!--[[Fund accounting|Fund]]--> - [[:ja:管理会計|管理]] - [[:ja:税務会計|税]]<!--[[Tax accounting in the United States|Tax]]--><br />
<br />
| header5 = [[:ja:財務諸表|財務諸表]]<br />
| data6 = [[貸借対照表]]<br />[[損益計算書]]<br />[[:ja:キャッシュ・フロー計算書|キャッシュ・フロー計算書]]<br />[[:ja:持分変動計算書|持分変動計算書]]<!--[[Statement of changes in equity]]--><br />[[:ja:包括利益計算書|包括利益計算書]]<!--[[Statement of comprehensive income]]--><br />[[:ja:財務諸表注記|注記]]<!--[[Notes to the Financial Statements|Notes]]--> - [[:ja:経営者による財務分析|MD&A]]<!--[[MD&A]]--><br />
<br />
| header7 = [[:ja:監査|監査]]<br />
| data8 = [[:ja:監査報告書|監査報告書]]<!--[[Auditor's report]]--> - [[:ja:会計監査|会計監査]]<br />[[:ja:一般監査基準|GAAS]]<!--[[Generally Accepted Auditing Standards|GAAS]]--> / [[:ja:国際監査基準|ISA]]<!--[[International Standards on Auditing|ISA]]--> - [[:ja:内部監査|内部監査]]<!--[[Internal audit]]--><br />[[:ja:上場企業会計改革および投資家保護法|SOX法]] / [[:ja:金融商品取引法#「日本版SOX法」|日本版SOX法]]<br />
<br />
|header9 = 会計資格<br />
|data10 = [[:ja:公認会計士 (日本)|JPCPA]] - [[:ja:英国勅許公認会計士|ACCA]] - [[:ja:公認会計士|CA]]<!--[[Chartered Accountant|CA]]--> - [[:ja:カナダ公認会計士|CGA]]<!--[[Certified General Accountant|CGA]]--><br />[[:ja:勅許管理会計士|CIMA]]<!--[[Chartered Institute of Management Accountants|CIMA]]--> - [[:ja:米国公認管理会計士|CMA]]<!--[[Certified Management Accountant|CMA]]--> - [[:ja:米国公認会計士|CPA]]<!--[[Certified Public Accountant|CPA]]--> - [[:ja:商学士|Bcom]]<!--[[Bachelor of Commerce|Bcom]]--><br />[[:ja:税理士|税理士]] - [[:ja:簿記検定|簿記検定]]<br />
}}<noinclude><br />
[[Category:会計|T]]<br />
</noinclude></div>
imported>Fire