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| data2 = [[会計士]]{{,}} [[簿記]]<br />[[現金主義]]{{,}} [[発生主義]]<!--[[Comparison of Cash Method and Accrual Method of accounting|Cash and accrual basis]]--><br />[[安定購買力会計]]<!--[[Constant Purchasing Power Accounting|Constant Item Purchasing Power Accounting]]--><br />[[売上原価]]{{,}} [[借方]] / [[貸方]]<!--[[Debits and credits]]--><br />[[複式簿記]]{{,}} [[時価会計]]<!--[[Mark-to-market accounting|Fair value accounting]]--><br />[[後入先出法]]{{,}} [[先入先出法]]<br />[[企業会計原則|GAAP]] / [[米国会計基準|US-GAAP]]<br />[[国際財務報告基準]]<br />[[総勘定元帳]]{{,}} [[取得原価主義]]<!--[[Historical cost]]--><br />[[費用収益対応の原則]]<!--[[Matching principle]]--><br />[[収益認識]]<!--[[Revenue recognition]]-->{{,}} [[試算表]] ▼
▲| data2 = [[会計士]] {{,}} - [[簿記]]<br />[[現金主義]] {{,}} - [[発生主義]]<!--[[Comparison of Cash Method and Accrual Method of accounting|Cash and accrual basis]]--><br />[[安定購買力会計]]<!--[[Constant Purchasing Power Accounting|Constant Item Purchasing Power Accounting]]--><br />[[売上原価]] {{,}} - [[借方]] / [[貸方]]<!--[[Debits and credits]]--><br />[[複式簿記]] {{,}} - [[時価会計]]<!--[[Mark-to-market accounting|Fair value accounting]]--><br />[[後入先出法]] {{,}} - [[先入先出法]]<br />[[企業会計原則|GAAP]] / [[米国会計基準|US-GAAP]]<br />[[国際財務報告基準]]<br />[[総勘定元帳]] {{,}} - [[取得原価主義]]<!--[[Historical cost]]--><br />[[費用収益対応の原則]]<!--[[Matching principle]]--><br />[[収益認識]]<!--[[Revenue recognition]]--> {{,}} - [[試算表]]
| data4 = [[原価計算|原価]]{{,}} [[財務会計|財務]]{{,}} [[法廷会計|法定]]<!--[[Forensic accounting|Forensic]]--><br />[[基金会計|基金]]<!--[[Fund accounting|Fund]]-->{{,}} [[管理会計|管理]]{{,}} [[アメリカ合衆国の税会計|税]]<!--[[Tax accounting in the United States|Tax]]-->
| header5 = [[財務諸表]]
| data6 data4 = [[貸借対照表]]<br />[[損益原価計算書|原価]]<br />- [[キャッシュ・フロー財務会計算書|財務]]<br />- [[持分変動法廷会計算書|法定]]<!--[[StatementForensic of changes in equityaccounting|Forensic]]--><br />[[包括利益基金会計算書|基金]]<!--[[StatementFund of comprehensive incomeaccounting|Fund]]--><br />- [[財務諸表注記管理会計|注記管理]]<!--[[Notes to the Financial Statements|Notes]]-->{{,}} [[経営者による財務分析アメリカ合衆国の税会計|MD&A税]]<!--[[MD&ATax accounting in the United States|Tax]]-->
| header7 header5 = [[監査財務諸表]]
| data6 = [[貸借対照表]]<br />[[損益計算書]]<br />[[キャッシュ・フロー計算書]]<br />[[持分変動計算書]]<!--[[Statement of changes in equity]]--><br />[[包括利益計算書]]<!--[[Statement of comprehensive income]]--><br />[[財務諸表注記|注記]]<!--[[Notes to the Financial Statements|Notes]]--> - [[経営者による財務分析|MD&A]]<!--[[MD&A]]-->
| data8 = [[監査報告]]<!--[[Auditor's report]]-->{{,}} [[会計監査]]<br />[[一般監査基準|GAAS]]<!--[[Generally Accepted Auditing Standards|GAAS]]--> / [[国際監査基準|ISA]]<!--[[International Standards on Auditing|ISA]]-->{{,}} [[内部監査]]<!--[[Internal audit]]--><br />[[上場企業会計改革および投資家保護法|SOX法]] / [[金融商品取引法#「日本版SOX法」|日本版SOX法]] ▼
| header7 = [[監査]]
▲| data8 = [[監査報告]]<!--[[Auditor's report]]--> {{,}} - [[会計監査]]<br />[[一般監査基準|GAAS]]<!--[[Generally Accepted Auditing Standards|GAAS]]--> / [[国際監査基準|ISA]]<!--[[International Standards on Auditing|ISA]]--> {{,}} - [[内部監査]]<!--[[Internal audit]]--><br />[[上場企業会計改革および投資家保護法|SOX法]] / [[金融商品取引法#「日本版SOX法」|日本版SOX法]]
|header9 = 会計資格
|data10 = [[英国勅許公認会計士|ACCA]]{{,}} - [[公認会計士|CA]]<!--[[Chartered Accountant|CA]]-->{{,}} - [[カナダ公認会計士|CGA]]<!--[[Certified General Accountant|CGA]]--><br />[[勅許管理会計士|CIMA]]<!--[[Chartered Institute of Management Accountants|CIMA]]-->{{,}} - [[米国公認管理会計士|CMA]]<!--[[Certified Management Accountant|CMA]]-->{{,}} - [[米国公認会計士|CPA]]<!--[[Certified Public Accountant|CPA]]-->{{,}} - [[商学士|Bcom]]<!--[[Bachelor of Commerce|Bcom]]-->
}}<noinclude>
[[Category:金融のテンプレート|かいけい]]
</noinclude>
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