「Template:会計」の版間の差分

| data2 = [[簿記]] - [[時価会計士]]<!--[[Mark-to-market accounting|Fair value accounting]]--><br />[[現金主義]] - [[発生主義]]<!--[[Comparison of Cash Method and Accrual Method of accounting|Cash and accrual basis]]--><br />[[安定購買力環境会計]]<!--[[Constant Purchasing Power Accounting|Constant Item Purchasing PowerEnvironmental Accounting]]--><br />[[売上原価]] - [[借方]] / [[貸方]]<!--[[Debits and credits]]--><br />[[複式簿記]] - [[時価会計単式簿記]]<!--[[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 /> [[概念フレームワーク]]<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]]