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["マクロを有効にしてください。"]

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[null,null,null,null,"簿記　問題提供ツール（教員モード）"]
[1,"リセットボタンを押す"]
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[null,null,null,null,null,3,"プリント作成を押す"]
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[2,"出題範囲をチェックする",null,null,null,null,"最大数",{"$f":"H10","v":0},null,null,null,null,null,"パスワード"]
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[null,false,null,null,null,"※","全問表示はこのボタンを押す"]
[null,false,null,null,null,null,"（作成に時間がかかります）"]
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[null,false,null,null,null,"問題文を追加・修正する時はこのボタンを押す"]
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[null,"　帳簿価額\\773,000の事務机を\\1,442,000で売却し，代金は月末に受け取ることにした。"]
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["あと"]
[4,"問"]
[null,"借方","金額",null,"貸方","金額"]
[null,"未収金",1442000,"正解！","備品",773000]
[null,null,null,null,"固定資産売却益",669000]
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[null,"借方","金額",null,"貸方","金額"]
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["☆","次の取引の仕訳を示しなさい。ただし勘定科目は次の中から答えること。"]
[]
[null,{"$f":"項目立て!AB2","v":"現金"},null,{"$f":"項目立て!AB17","v":"仮払金"},null,null,{"$f":"項目立て!AB33","v":"借入金"},null,{"$f":"項目立て!AB48","v":"前受家賃"},null,null,{"$f":"項目立て!AB65","v":"交通費"},null,{"$f":"項目立て!AB80","v":"固定資産売却損"}]
[null,{"$f":"項目立て!AB3","v":"小口現金"},null,{"$f":"項目立て!AB18","v":"仮払消費税"},null,null,{"$f":"項目立て!AB34","v":"手形借入金"},null,{"$f":"項目立て!AB49","v":"前受利息"},null,null,{"$f":"項目立て!AB66","v":"通信費"},null,{"$f":"項目立て!AB82","v":"売上"}]
[null,{"$f":"項目立て!AB4","v":"普通預金"},null,{"$f":"項目立て!AB19","v":"前払保険料"},null,null,{"$f":"項目立て!AB35","v":"当座借越"},null,{"$f":"項目立て!AB50","v":"現金過不足"},null,null,{"$f":"項目立て!AB67","v":"保険料"},null,{"$f":"項目立て!AB83","v":"受取利息"}]
[null,{"$f":"項目立て!AB5","v":"当座預金"},null,{"$f":"項目立て!AB20","v":"前払家賃"},null,null,{"$f":"項目立て!AB36","v":"未払金"},null,{"$f":"項目立て!AB51","v":"貸倒引当金"},null,null,{"$f":"項目立て!AB68","v":"減価償却費"},null,{"$f":"項目立て!AB84","v":"受取家賃"}]
[null,{"$f":"項目立て!AB6","v":"定期預金"},null,{"$f":"項目立て!AB21","v":"前払地代"},null,null,{"$f":"項目立て!AB37","v":"未払利息"},null,{"$f":"項目立て!AB53","v":"資本金"},null,null,{"$f":"項目立て!AB69","v":"消耗品費"},null,{"$f":"項目立て!AB85","v":"受取地代"}]
[null,{"$f":"項目立て!AB7","v":"受取手形"},null,{"$f":"項目立て!AB22","v":"未収家賃"},null,null,{"$f":"項目立て!AB38","v":"未払地代"},null,{"$f":"項目立て!AB54","v":"引出金"},null,null,{"$f":"項目立て!AB70","v":"租税公課"},null,{"$f":"項目立て!AB86","v":"有価証券売却益"}]
[null,{"$f":"項目立て!AB8","v":"売掛金"},null,{"$f":"項目立て!AB23","v":"未収利息"},null,null,{"$f":"項目立て!AB39","v":"未払家賃"},null,{"$f":"項目立て!AB56","v":"仕入"},null,null,{"$f":"項目立て!AB71","v":"消費税"},null,{"$f":"項目立て!AB87","v":"有価証券評価益"}]
[null,{"$f":"項目立て!AB9","v":"有価証券"},null,{"$f":"項目立て!AB24","v":"建物"},null,null,{"$f":"項目立て!AB40","v":"未払消費税"},null,{"$f":"項目立て!AB57","v":"販売費及び一般管理費"},null,null,{"$f":"項目立て!AB72","v":"支払家賃"},null,{"$f":"項目立て!AB88","v":"受取手数料"}]
[null,{"$f":"項目立て!AB10","v":"繰越商品"},null,{"$f":"項目立て!AB25","v":"車両運搬具"},null,null,{"$f":"項目立て!AB41","v":"前受金"},null,{"$f":"項目立て!AB58","v":"給料"},null,null,{"$f":"項目立て!AB73","v":"支払地代"},null,{"$f":"項目立て!AB89","v":"雑益"}]
[null,{"$f":"項目立て!AB11","v":"消耗品"},null,{"$f":"項目立て!AB26","v":"備品"},null,null,{"$f":"項目立て!AB42","v":"仮受金"},null,{"$f":"項目立て!AB59","v":"広告料"},null,null,{"$f":"項目立て!AB74","v":"修繕費"},null,{"$f":"項目立て!AB90","v":"固定資産売却益"}]
[null,{"$f":"項目立て!AB12","v":"貸付金"},null,{"$f":"項目立て!AB27","v":"備品減価償却累計額"},null,null,{"$f":"項目立て!AB43","v":"仮受消費税"},null,{"$f":"項目立て!AB60","v":"発送費"},null,null,{"$f":"項目立て!AB75","v":"支払利息"}]
[null,{"$f":"項目立て!AB13","v":"手形貸付金"},null,{"$f":"項目立て!AB28","v":"土地"},null,null,{"$f":"項目立て!AB44","v":"従業員預り金"},null,{"$f":"項目立て!AB61","v":"貸倒損失"},null,null,{"$f":"項目立て!AB76","v":"手形売却損"}]
[null,{"$f":"項目立て!AB14","v":"従業員立替金"},null,{"$f":"項目立て!AB29","v":"現金過不足"},null,null,{"$f":"項目立て!AB45","v":"所得税預り金"},null,{"$f":"項目立て!AB62","v":"貸倒引当金繰入"},null,null,{"$f":"項目立て!AB77","v":"有価証券売却損"}]
[null,{"$f":"項目立て!AB15","v":"前払金"},null,{"$f":"項目立て!AB31","v":"支払手形"},null,null,{"$f":"項目立て!AB46","v":"商品券"},null,{"$f":"項目立て!AB63","v":"支払手数料"},null,null,{"$f":"項目立て!AB78","v":"有価証券評価損"}]
[null,{"$f":"項目立て!AB16","v":"未収金"},null,{"$f":"項目立て!AB32","v":"買掛金"},null,null,{"$f":"項目立て!AB47","v":"前受地代"},null,{"$f":"項目立て!AB64","v":"旅費"},null,null,{"$f":"項目立て!AB79","v":"雑損"}]
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[1,"　現金の実際有高と帳簿残高を照合したところ，実際有高は\\617,000で，帳簿残高\\613,700より\\3,300過剰だったが，原因は調査中で内容は不明である。"]
[]
[]
[2,"　長崎商店に対する売掛金\\176,000を現金で受け取った。"]
[]
[]
[3,"　かねて現金の実際有高と帳簿残高を照合したところ，実際有高は\\31,000で，帳簿残高\\40,400より\\9,400不足しており調査を実施していたが，修繕費の記入もれであることがわかった。"]
[]
[]
[4,"　埼玉商店から，備品\\980,000を買い入れ，代金は小切手を振り出して支払った。"]
[]
[]
[5,"　徳島商店に対する買掛金\\832,000の支払いとして，小切手を振り出した。なお，当店の当座預金残高は\\678,000であり，銀行とは\\1,570,000を借越限度額とする当座借越契約を結んでいる。"]
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[]
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["No","借　方",null,null,null,null,"金　額",null,null,"貸　方",null,null,null,null,"金　額"]
[1]
[2]
[3]
[4]
[5]
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[null,"解答"]
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["No","借　方",null,null,null,null,"金　額",null,null,"貸　方",null,null,null,null,"金　額"]
[1,null,"現金",null,null,null,3300,null,null,null,"現金過不足",null,null,null,3300]
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[2,null,"現金",null,null,null,176000,null,null,null,"売掛金",null,null,null,176000]
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[3,null,"修繕費",null,null,null,9400,null,null,null,"現金過不足",null,null,null,9400]
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[]
[4,null,"備品",null,null,null,980000,null,null,null,"当座預金",null,null,null,980000]
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[5,null,"買掛金",null,null,null,832000,null,null,null,"当座預金",null,null,null,678000]
[null,null,null,null,null,null,null,null,null,null,"当座借越",null,null,null,154000]
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[null,"年",null,"組",null,"番","氏名",null,null,null,null,null,null,null,null,null,"点"]
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[null,null,"現金",null,null,null,2000,null,null,null,"受取地代",null,null,null,2000]
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[null,null,"受取地代",null,null,null,2500,null,null,null,"前受地代",null,null,null,2500]
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[null,null,"未収利息",null,null,null,5000,null,null,null,"受取利息",null,null,null,5000]
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[null,null,"支払利息",null,null,null,16920,null,null,null,"未払利息",null,null,null,16920]
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[null,null,"備品減価償却累計額",null,null,null,292000,null,null,null,"備品",null,null,null,763000]
[null,null,"現金",null,null,null,6100,null,null,null,"固定資産売却益",null,null,null,602000]
[null,null,"未収金",null,null,null,1066900]

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["☆",{"$f":"プリント!B1","v":"次の取引の仕訳を示しなさい。ただし勘定科目は次の中から答えること。"}]
[]
[null,{"$f":"プリント!B3","v":"現金"},null,{"$f":"プリント!D3","v":"仮払金"},null,null,{"$f":"プリント!G3","v":"借入金"},null,{"$f":"プリント!I3","v":"前受家賃"},null,null,{"$f":"プリント!L3","v":"交通費"},null,{"$f":"プリント!N3","v":"固定資産売却損"}]
[null,{"$f":"プリント!B4","v":"小口現金"},null,{"$f":"プリント!D4","v":"仮払消費税"},null,null,{"$f":"プリント!G4","v":"手形借入金"},null,{"$f":"プリント!I4","v":"前受利息"},null,null,{"$f":"プリント!L4","v":"通信費"},null,{"$f":"プリント!N4","v":"売上"}]
[null,{"$f":"プリント!B5","v":"普通預金"},null,{"$f":"プリント!D5","v":"前払保険料"},null,null,{"$f":"プリント!G5","v":"当座借越"},null,{"$f":"プリント!I5","v":"現金過不足"},null,null,{"$f":"プリント!L5","v":"保険料"},null,{"$f":"プリント!N5","v":"受取利息"}]
[null,{"$f":"プリント!B6","v":"当座預金"},null,{"$f":"プリント!D6","v":"前払家賃"},null,null,{"$f":"プリント!G6","v":"未払金"},null,{"$f":"プリント!I6","v":"貸倒引当金"},null,null,{"$f":"プリント!L6","v":"減価償却費"},null,{"$f":"プリント!N6","v":"受取家賃"}]
[null,{"$f":"プリント!B7","v":"定期預金"},null,{"$f":"プリント!D7","v":"前払地代"},null,null,{"$f":"プリント!G7","v":"未払利息"},null,{"$f":"プリント!I7","v":"資本金"},null,null,{"$f":"プリント!L7","v":"消耗品費"},null,{"$f":"プリント!N7","v":"受取地代"}]
[null,{"$f":"プリント!B8","v":"受取手形"},null,{"$f":"プリント!D8","v":"未収家賃"},null,null,{"$f":"プリント!G8","v":"未払地代"},null,{"$f":"プリント!I8","v":"引出金"},null,null,{"$f":"プリント!L8","v":"租税公課"},null,{"$f":"プリント!N8","v":"有価証券売却益"}]
[null,{"$f":"プリント!B9","v":"売掛金"},null,{"$f":"プリント!D9","v":"未収利息"},null,null,{"$f":"プリント!G9","v":"未払家賃"},null,{"$f":"プリント!I9","v":"仕入"},null,null,{"$f":"プリント!L9","v":"消費税"},null,{"$f":"プリント!N9","v":"有価証券評価益"}]
[null,{"$f":"プリント!B10","v":"有価証券"},null,{"$f":"プリント!D10","v":"建物"},null,null,{"$f":"プリント!G10","v":"未払消費税"},null,{"$f":"プリント!I10","v":"販売費及び一般管理費"},null,null,{"$f":"プリント!L10","v":"支払家賃"},null,{"$f":"プリント!N10","v":"受取手数料"}]
[null,{"$f":"プリント!B11","v":"繰越商品"},null,{"$f":"プリント!D11","v":"車両運搬具"},null,null,{"$f":"プリント!G11","v":"前受金"},null,{"$f":"プリント!I11","v":"給料"},null,null,{"$f":"プリント!L11","v":"支払地代"},null,{"$f":"プリント!N11","v":"雑益"}]
[null,{"$f":"プリント!B12","v":"消耗品"},null,{"$f":"プリント!D12","v":"備品"},null,null,{"$f":"プリント!G12","v":"仮受金"},null,{"$f":"プリント!I12","v":"広告料"},null,null,{"$f":"プリント!L12","v":"修繕費"},null,{"$f":"プリント!N12","v":"固定資産売却益"}]
[null,{"$f":"プリント!B13","v":"貸付金"},null,{"$f":"プリント!D13","v":"備品減価償却累計額"},null,null,{"$f":"プリント!G13","v":"仮受消費税"},null,{"$f":"プリント!I13","v":"発送費"},null,null,{"$f":"プリント!L13","v":"支払利息"}]
[null,{"$f":"プリント!B14","v":"手形貸付金"},null,{"$f":"プリント!D14","v":"土地"},null,null,{"$f":"プリント!G14","v":"従業員預り金"},null,{"$f":"プリント!I14","v":"貸倒損失"},null,null,{"$f":"プリント!L14","v":"手形売却損"}]
[null,{"$f":"プリント!B15","v":"従業員立替金"},null,{"$f":"プリント!D15","v":"現金過不足"},null,null,{"$f":"プリント!G15","v":"所得税預り金"},null,{"$f":"プリント!I15","v":"貸倒引当金繰入"},null,null,{"$f":"プリント!L15","v":"有価証券売却損"}]
[null,{"$f":"プリント!B16","v":"前払金"},null,{"$f":"プリント!D16","v":"支払手形"},null,null,{"$f":"プリント!G16","v":"商品券"},null,{"$f":"プリント!I16","v":"支払手数料"},null,null,{"$f":"プリント!L16","v":"有価証券評価損"},null,null,null,null,null,null,null,"解答"]
[null,{"$f":"プリント!B17","v":"未収金"},null,{"$f":"プリント!D17","v":"買掛金"},null,null,{"$f":"プリント!G17","v":"前受地代"},null,{"$f":"プリント!I17","v":"旅費"},null,null,{"$f":"プリント!L17","v":"雑損"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No","借　方",null,null,null,null,"金　額",null,null,"貸　方",null,null,null,null,"金　額"]
[1,"　長崎商店に対する売掛金\\649,000を現金で受け取った。60",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"現金",null,null,null,649000,null,null,null,"売掛金",null,null,null,649000]
[]
[]
[2,"　愛媛商店に対する売掛金\\246,000を小切手で受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"現金",null,null,null,246000,null,null,null,"売掛金",null,null,null,246000]
[]
[]
[3,"　鳥取商店に対する買掛金\\892,000を現金で支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"買掛金",null,null,null,892000,null,null,null,"現金",null,null,null,892000]
[]
[]
[4,"　現金の実際有高と帳簿残高を照合したところ，実際有高は\\739,000で，帳簿残高\\745,800より\\6,800不足していたが，原因は調査中で内容は不明である。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"現金過不足",null,null,null,6800,null,null,null,"現金",null,null,null,6800]
[]
[]
[5,"　現金の実際有高と帳簿残高を照合したところ，実際有高は\\867,000で，帳簿残高\\857,200より\\9,800過剰だったが，原因は調査中で内容は不明である。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,"現金",null,null,null,9800,null,null,null,"現金過不足",null,null,null,9800]
[]
[]
[6,"　滋賀商店から商品\\444,000を仕入れ，代金は小切手で振り出して支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,"仕入",null,null,null,444000,null,null,null,"当座預金",null,null,null,444000]
[]
[]
[7,"　愛知商店に対する売掛金\\654,000を同店振り出しの小切手で受け取り，直ちに当座預金に預け入れた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"当座預金",null,null,null,654000,null,null,null,"売掛金",null,null,null,654000]
[]
[]
[8,"　千葉商店に対する買掛金\\1,283,000の支払いとして，小切手で振り出した。なお，当店の当座預金残高は\\332,000であり，銀行とは\\1,351,000を借越限度額とする当座借越契約を結んでいる。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"買掛金",null,null,null,1283000,null,null,null,"当座預金",null,null,null,332000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"当座借越",null,null,null,951000]
[]
[9,"　かねて現金の実際有高と帳簿残高を照合したところ，実際有高は\\737,000で，帳簿残高\\745,600より\\8,600不足しており調査を実施していたが，通信費の記入もれであることが分かった。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"通信費",null,null,null,8600,null,null,null,"現金過不足",null,null,null,8600]
[]
[]
[10,"　かねて現金の実際有高と帳簿残高を照合したところ，実際有高は\\994,000で，帳簿残高\\993,800より\\200過剰であり調査を実施していたが，受取手数料の記入もれであることが分かった。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"現金過不足",null,null,null,200,null,null,null,"受取手数料",null,null,null,200]
[]
[]
[11,"　佐賀商店に対する売掛金\\277,000を同店振り出しの小切手で受け取り，直ちに当座預金に預け入れた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,null,"当座預金",null,null,null,277000,null,null,null,"売掛金",null,null,null,277000]
[]
[]
[12,"　佐賀商店は現金\\773,000を普通預金として預け入れた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,null,"普通預金",null,null,null,773000,null,null,null,"現金",null,null,null,773000]
[]
[]
[13,"　定額資金前渡法により，庶務係に小切手\\5,100を振り出して前渡しした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,null,"小口現金",null,null,null,5100,null,null,null,"当座預金",null,null,null,5100]
[]
[]
[14,"　京都商店から，帳簿・ボールペンなどの消耗品\\7,100を買い入れ，代金は現金で支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"消耗品費",null,null,null,7100,null,null,null,"現金",null,null,null,7100]
[]
[]
[15,"　兵庫商店から，備品\\240,000を買い入れ，代金は小切手で振り出して支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"備品",null,null,null,240000,null,null,null,"当座預金",null,null,null,240000]
[]
[]
[16,"　本月分の給料\\1,200を現金で支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"給料",null,null,null,1200,null,null,null,"現金",null,null,null,1200]
[]
[]
[17,"　福岡商店から，商品売買の仲介手数料\\7,600を同店振り出しの小切手で受け取り，直ちに当座預金に預け入れた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"当座預金",null,null,null,7600,null,null,null,"受取手数料",null,null,null,7600]
[]
[]
[18,"　茨城商店から商品\\1,059,000を仕入れ，代金のうち\\292,000は小切手で振り出して支払い，残額は掛けにした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"仕入",null,null,null,1059000,null,null,null,"当座預金",null,null,null,292000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"買掛金",null,null,null,767000]
[]
[19,"　現金の実際有高と帳簿残高を照合したところ，実際有高は\\227,000で，帳簿残高\\234,300より\\7,300不足しており適切に処理をしておいたが，決算になっても不足額については原因が判明しないので，雑損勘定に振り替えた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"雑損",null,null,null,7300,null,null,null,"現金過不足",null,null,null,7300]
[]
[]
[20,"　香川商店から売掛金の回収として\\116,000が当座預金に振り込まれた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,"当座預金",null,null,null,116000,null,null,null,"売掛金",null,null,null,116000]
[]
[]
[21,"　定期預金\\50,000が満期となり，利息\\1,700とともに現金で受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"現金",null,null,null,51700,null,null,null,"定期預金",null,null,null,50000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"受取利息",null,null,null,1700]
[]
[22,"　沖縄商店から商品\\227,000を仕入れ，代金は掛けとした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"仕入",null,null,null,227000,null,null,null,"買掛金",null,null,null,227000]
[]
[]
[23,"　長崎商店から掛け仕入れた商品のうち，一部\\4,100が破損していたので返品した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"買掛金",null,null,null,4100,null,null,null,"仕入",null,null,null,4100]
[]
[]
[24,"　新潟商店から商品\\453,000を仕入れ，代金は掛けとした。なお，引取運賃\\9,200は現金で支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"仕入",null,null,null,462200,null,null,null,"買掛金",null,null,null,453000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"現金",null,null,null,9200]
[]
[25,"　静岡商店に商品\\963,000を売り渡し，代金は掛けとした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"売掛金",null,null,null,963000,null,null,null,"売上",null,null,null,963000]
[]
[]
[26,"　群馬商店に掛け売り渡した商品のうち，一部\\7,500が品違いのため，返品された。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"売上",null,null,null,7500,null,null,null,"売掛金",null,null,null,7500]
[]
[]
[27,"　宮城商店に商品\\104,000を売り渡し，代金は同店振り出しの小切手で受け取った。なお，発送費\\1,200は現金で支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"売掛金",null,null,null,104000,null,null,null,"売上",null,null,null,104000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"発送費",null,null,null,1200,null,null,null,"現金",null,null,null,1200]
[]
[28,"　栃木商店に売り渡した商品について\\3,600値引きを行った。なお，この代金は売掛金から差し引くことにした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"売上",null,null,null,3600,null,null,null,"売掛金",null,null,null,3600]
[]
[]
[29,"　鳥取商店から商品\\484,000，三重商店から商品\\752,000を仕入れ，代金はそれぞれ掛けとした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"仕入",null,null,null,1236000,null,null,null,"買掛金",null,null,null,1236000]
[]
[]
[30,"　山口商店に商品\\504,000，神奈川商店に商品\\935,000を売り上げ，代金はそれぞれ掛けとした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"売掛金",null,null,null,1439000,null,null,null,"売上",null,null,null,1439000]
[]
[]
[31,"　山梨商店が倒産したため，同店に対する売掛金\\3,000が回収不能となった。ただし，貸倒引当金は設定されていない。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"貸倒損失",null,null,null,3000,null,null,null,"売掛金",null,null,null,3000]
[]
[]
[32,"　福岡商店から売掛金の一部\\672,000を現金で回収した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,"現金",null,null,null,672000,null,null,null,"売掛金",null,null,null,672000]
[]
[]
[33,"　埼玉商店に商品\\150,000を売り渡し，代金は掛けとした。なお，送料\\5,800について，現金で立て替え支払いした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"売掛金",null,null,null,155800,null,null,null,"売上",null,null,null,150000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"現金",null,null,null,5800]
[]
[34,"　愛媛商店に対する売掛金のうち\\200を，同店振り出しの小切手で受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"現金",null,null,null,200,null,null,null,"売掛金",null,null,null,200]
[]
[]
[35,"　長野商店に商品\\95,000を売り渡し，代金は同店振り出し当店宛ての約束手形で受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"受取手形",null,null,null,95000,null,null,null,"売上",null,null,null,95000]
[]
[]
[36,"　奈良商店に商品\\1,248,000を売り渡し，代金は同店振り出しの約束手形\\875,000を受け取り，残額は掛けとした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"受取手形",null,null,null,875000,null,null,null,"売上",null,null,null,1248000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"売掛金",null,null,null,373000]
[]
[37,"　香川商店から商品\\1,093,000を仕入れ，代金は，さきに大分商店から受け取った約束手形\\453,000を裏書譲渡し，残額は掛けとした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"仕入",null,null,null,1093000,null,null,null,"受取手形",null,null,null,453000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"買掛金",null,null,null,640000]
[]
[38,"　広島商店から商品\\848,000を仕入れ，その代金の支払いのために，売掛金のある得意先福岡商店宛ての為替手形\\848,000を振り出し，同店の引き受けを得て渡した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,"仕入",null,null,null,848000,null,null,null,"売掛金",null,null,null,848000]
[]
[]
[39,"　熊本商店から商品\\613,000を仕入れ，代金のうち\\4,000は既に当店宛てに受け取っていた約束手形を裏書譲渡し，残額は同店宛ての約束手形で振り出して支払った。なお，引取費\\3,400は現金で支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"仕入",null,null,null,616400,null,null,null,"受取手形",null,null,null,4000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"買掛金",null,null,null,609000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"現金",null,null,null,3400]
[40,"　先に売上代金として受け取っていた埼玉商店振り出しの受取手形\\1,421,000を取引銀行で割り引き，割引料を差し引かれた手取金\\715,000は当座預金とした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,null,"手形売却損",null,null,null,706000,null,null,null,"受取手形",null,null,null,1421000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"当座預金",null,null,null,715000]
[]
[41,"　先に受け取っていた約束手形\\410,000が満期となり，兵庫商店の当座預金から支払われ，当店の当座預金に入金した旨の通知があった。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,null,"当座預金",null,null,null,410000,null,null,null,"受取手形",null,null,null,410000]
[]
[]
[42,"　鹿児島商店に対する売掛金の回収として，同店振り出し，当店宛ての約束手形\\270,000を受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"受取手形",null,null,null,270000,null,null,null,"売掛金",null,null,null,270000]
[]
[]
[43,"　滋賀商店に対する買掛金の支払いとして，約束手形\\2,000を振り出して同店に渡した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"買掛金",null,null,null,2000,null,null,null,"支払手形",null,null,null,2000]
[]
[]
[44,"　高知商店に対する買掛金の支払いのため，山口商店から受け取った約束手形\\366,000を裏書譲渡した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,null,"買掛金",null,null,null,366000,null,null,null,"受取手形",null,null,null,366000]
[]
[]
[45,"　沖縄商店に対する買掛金\\856,000の支払いとして，約束手形\\406,000を振り出して支払い，残額は小切手で振り出して支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"買掛金",null,null,null,856000,null,null,null,"支払手形",null,null,null,406000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"当座預金",null,null,null,450000]
[]
[46,"　かねて買掛金のある仕入先福島商店から，為替手形\\414,000の引き受けの呈示があったので，引受欄に記名・押印した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,null,"買掛金",null,null,null,414000,null,null,null,"支払手形",null,null,null,414000]
[]
[]
[47,"　取り立てを依頼していた愛知商店振り出しの約束手形\\22,000が，期日に当座預金に入金した旨の通知を，取引銀行から受けた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"当座預金",null,null,null,22000,null,null,null,"受取手形",null,null,null,22000]
[]
[]
[48,"　売買目的で，長崎商店株式会社発行の株式70株を，1株につき\\20,500で買い入れ，代金は買入手数料\\7,200とともに小切手で振り出して支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,"有価証券",null,null,null,1442200,null,null,null,"当座預金",null,null,null,1442200]
[]
[]
[49,"　売買目的で，宮城商店株式会社の額面金額\\493,000の社債を，額面\\100につき\\50で買い入れ，代金は小切手で振り出して支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,"有価証券",null,null,null,{"$error":"#DIV/0!"},null,null,null,"当座預金",null,null,null,{"$error":"#DIV/0!"}]
[]
[]
[50,"　静岡商店株式会社の額面金額\\686,000の社債を，額面\\100につき\\70（買入価格　額面\\100につき\\60で買い入れ）で売却し，代金は現金で受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,"現金",null,null,null,{"$error":"#DIV/0!"},null,null,null,"有価証券",null,null,null,{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"有価証券売却益",null,null,null,{"$error":"#DIV/0!"}]

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[1,1,"q","に対する売掛金","a","を現金で受け取った。",null,"l","現金","a","r","売掛金","a"]
[2,1,"q","に対する売掛金","a","を小切手で受け取った。",null,"l","現金","a","r","売掛金","a"]
[3,1,"q","に対する買掛金","a","を現金で支払った。",null,"l","買掛金","a","r","現金","a"]
[4,1,"現金の実際有高と帳簿残高を照合したところ，実際有高は","a","で，帳簿残高","a","b","t","より","b","不足していたが，原因は調査中で内容は不明である。",null,"l","現金過不足","b","r","現金","b"]
[5,1,"現金の実際有高と帳簿残高を照合したところ，実際有高は","a","で，帳簿残高","a","b","h","より","b","過剰だったが，原因は調査中で内容は不明である。",null,"l","現金","b","r","現金過不足","b"]
[6,1,"q","から商品","a","を仕入れ，代金は小切手で振り出して支払った。",null,"l","仕入","a","r","当座預金","a"]
[7,1,"q","に対する売掛金","a","を同店振り出しの小切手で受け取り，直ちに当座預金に預け入れた。",null,"l","当座預金","a","r","売掛金","a"]
[8,1,"q","に対する買掛金","a2","の支払いとして，小切手で振り出した。なお，当店の当座預金残高は","a1","であり，銀行とは","a3","を借越限度額とする当座借越契約を結んでいる。",null,"l","買掛金","a2","r","当座預金","a1","当座借越","h","a2","a1"]
[9,1,"かねて現金の実際有高と帳簿残高を照合したところ，実際有高は","a","で，帳簿残高","a","b","t","より","b","不足しており調査を実施していたが，","y","の記入もれであることが分かった。",null,"l","y","b","r","現金過不足","b"]
[10,1,"かねて現金の実際有高と帳簿残高を照合したところ，実際有高は","a","で，帳簿残高","a","b","h","より","b","過剰であり調査を実施していたが，","z","の記入もれであることが分かった。",null,"l","現金過不足","b","r","z","b"]
[11,1,"q","に対する売掛金","a","を同店振り出しの小切手で受け取り，直ちに当座預金に預け入れた。",null,"l","当座預金","a","r","売掛金","a"]
[12,1,"q","は現金","a","を普通預金として預け入れた。",null,"l","普通預金","a","r","現金","a"]
[13,1,"定額資金前渡法により，庶務係に小切手","b","を振り出して前渡しした。",null,"l","小口現金","b","r","当座預金","b"]
[14,1,"q","から，帳簿・ボールペンなどの消耗品","b","を買い入れ，代金は現金で支払った。",null,"l","消耗品費","b","r","現金","b"]
[15,1,"q","から，備品","a","を買い入れ，代金は小切手で振り出して支払った。",null,"l","備品","a","r","当座預金","a"]
[16,1,"本月分の給料","b","を現金で支払った。",null,"l","給料","b","r","現金","b"]
[17,1,"q","から，商品売買の仲介手数料","b","を同店振り出しの小切手で受け取り，直ちに当座預金に預け入れた。",null,"l","当座預金","b","r","受取手数料","b"]
[18,1,"q","から商品","a2","を仕入れ，代金のうち","a1","は小切手で振り出して支払い，残額は掛けにした。",null,"l","仕入","a2","r","当座預金","a1","買掛金","h","a2","a1"]
[19,1,"現金の実際有高と帳簿残高を照合したところ，実際有高は","a","で，帳簿残高","a","b","t","より","b","不足しており適切に処理をしておいたが，決算になっても不足額については原因が判明しないので，雑損勘定に振り替えた。",null,"l","雑損","b","r","現金過不足","b"]
[20,1,"q","から売掛金の回収として","a","が当座預金に振り込まれた。",null,"l","当座預金","a","r","売掛金","a"]
[21,1,"定期預金","a","が満期となり，利息","b","とともに現金で受け取った。",null,"l","現金","t","a","b","r","定期預金","a","受取利息","b"]
[22,2,"q","から商品","a","を仕入れ，代金は掛けとした。",null,"l","仕入","a","r","買掛金","a"]
[23,2,"q","から掛け仕入れた商品のうち，一部","b","が破損していたので返品した。",null,"l","買掛金","b","r","仕入","b"]
[24,2,"q","から商品","a","を仕入れ，代金は掛けとした。なお，引取運賃","b","は現金で支払った。",null,"l","仕入","t","a","b","r","買掛金","a","現金","b"]
[25,2,"q","に商品","a","を売り渡し，代金は掛けとした。",null,"l","売掛金","a","r","売上","a"]
[26,2,"q","に掛け売り渡した商品のうち，一部","b","が品違いのため，返品された。",null,"l","売上","b","r","売掛金","b"]
[27,2,"q","に商品","a","を売り渡し，代金は同店振り出しの小切手で受け取った。なお，発送費","b","は現金で支払った。",null,"l","売掛金","a","発送費","b","r","売上","a","現金","b"]
[28,2,"q","に売り渡した商品について","b","値引きを行った。なお，この代金は売掛金から差し引くことにした。",null,"l","売上","b","r","売掛金","b"]
[29,2,"q","から商品","a1","，","q","から商品","a2","を仕入れ，代金はそれぞれ掛けとした。",null,"l","仕入","t","a1","a2","r","買掛金","t","a1","a2"]
[30,2,"q","に商品","a1","，","q","に商品","a2","を売り上げ，代金はそれぞれ掛けとした。",null,"l","売掛金","t","a1","a2","r","売上","t","a1","a2"]
[31,2,"q","が倒産したため，同店に対する売掛金","b","が回収不能となった。ただし，貸倒引当金は設定されていない。",null,"l","貸倒損失","b","r","売掛金","b"]
[32,2,"q","から売掛金の一部","a","を現金で回収した。",null,"l","現金","a","r","売掛金","a"]
[33,2,"q","に商品","a","を売り渡し，代金は掛けとした。なお，送料","b","について，現金で立て替え支払いした。",null,"l","売掛金","t","a","b","r","売上","a","現金","b"]
[34,2,"q","に対する売掛金のうち","b","を，同店振り出しの小切手で受け取った。",null,"l","現金","b","r","売掛金","b"]
[35,3,"q","に商品","a","を売り渡し，代金は同店振り出し当店宛ての約束手形で受け取った。",null,"l","受取手形","a","r","売上","a"]
[36,3,"q","に商品","a2","を売り渡し，代金は同店振り出しの約束手形","a1","を受け取り，残額は掛けとした。",null,"l","受取手形","a1","売掛金","h","a2","a1","r","売上","a2"]
[37,3,"q","から商品","a2","を仕入れ，代金は，さきに","q","から受け取った約束手形","a1","を裏書譲渡し，残額は掛けとした。",null,"l","仕入","a2","r","受取手形","a1","買掛金","h","a2","a1"]
[38,3,"q","から商品","a","を仕入れ，その代金の支払いのために，売掛金のある得意先","q","宛ての為替手形","a","を振り出し，同店の引き受けを得て渡した。",null,"l","仕入","a","r","売掛金","a"]
[39,3,"q","から商品","a2","を仕入れ，代金のうち","a1","は既に当店宛てに受け取っていた約束手形を裏書譲渡し，残額は同店宛ての約束手形で振り出して支払った。なお，引取費","b","は現金で支払った。",null,"l","仕入","t","a2","b","r","受取手形","a1","買掛金","h","a2","a1","現金","b"]
[40,3,"先に売上代金として受け取っていた","q","振り出しの受取手形","a2","を取引銀行で割り引き，割引料を差し引かれた手取金","a1","は当座預金とした。",null,"l","手形売却損","h","a2","a1","当座預金","a1","r","受取手形","a2"]
[41,3,"先に受け取っていた約束手形","a","が満期となり，","q","の当座預金から支払われ，当店の当座預金に入金した旨の通知があった。",null,"l","当座預金","a","r","受取手形","a"]
[42,3,"q","に対する売掛金の回収として，同店振り出し，当店宛ての約束手形","a","を受け取った。",null,"l","受取手形","a","r","売掛金","a"]
[43,3,"q","に対する買掛金の支払いとして，約束手形","a","を振り出して同店に渡した。",null,"l","買掛金","a","r","支払手形","a"]
[44,3,"q","に対する買掛金の支払いのため，","q","から受け取った約束手形","a","を裏書譲渡した。",null,"l","買掛金","a","r","受取手形","a"]
[45,3,"q","に対する買掛金","a2","の支払いとして，約束手形","a1","を振り出して支払い，残額は小切手で振り出して支払った。",null,"l","買掛金","a2","r","支払手形","a1","当座預金","h","a2","a1"]
[46,3,"かねて買掛金のある仕入先","q","から，為替手形","a","の引き受けの呈示があったので，引受欄に記名・押印した。",null,"l","買掛金","a","r","支払手形","a"]
[47,3,"取り立てを依頼していた","q","振り出しの約束手形","a","が，期日に当座預金に入金した旨の通知を，取引銀行から受けた。",null,"l","当座預金","a","r","受取手形","a"]
[48,4,"売買目的で，","q","株式会社発行の株式","c","株を，1株につき","b2","で買い入れ，代金は買入手数料","b1","とともに小切手で振り出して支払った。",null,"l","有価証券","k","c","b2","m1","t","b1","r","当座預金","o"]
[49,4,"売買目的で，","q","株式会社の額面金額","a","の社債を，額面\\100につき\\","c","で買い入れ，代金は小切手で振り出して支払った。",null,"l","有価証券","k","a","c","m1","w","s100","r","当座預金","o"]
[50,4,"q","株式会社の額面金額","a","の社債を，額面\\100につき\\","c2","（買入価格　額面\\100につき\\","c1","で買い入れ）で売却し，代金は現金で受け取った。",null,"l","現金","k","a","c2","m1","w","s100","r","有価証券","k","a","c1","m1","w","s100","有価証券売却益","k","a","c2","m1","w","s100","m1","h","u"]
[51,4,"q","株式会社の株式","c","株（１株の帳簿価額","b1","）を，１株につき","b2","で売却し，代金は現金で受け取った。",null,"l","現金","k","b2","c","r","有価証券","k","b1","c","有価証券売却益","k","b2","c","m1","h","u"]
[52,4,"q","株式会社の株式","c","株（１株の帳簿価額","b2","）を，１株につき","b1","で売却し，代金は現金で受け取った。",null,"l","現金","k","b1","c","有価証券売却損","k","b2","c","m1","h","u","r","有価証券","k","b2","c"]
[53,4,"q","株式会社の株式","c","株（１株の帳簿価額","b1","）を，１株につき","b2","で売却し，代金は後日受け取ることにした。",null,"l","未収金","k","b2","c","r","有価証券","k","b1","c","有価証券売却益","k","b2","c","m1","h","u"]
[54,5,"q","に借用証書によって現金","b","を貸し付けた。",null,"l","貸付金","b","r","現金","b"]
[55,5,"q","から貸付金","a","の返済を受け，利息","b","とともに現金で受け取った。",null,"l","現金","t","a","b","r","貸付金","a","受取利息","b"]
[56,5,"q","に現金","a","を貸し付け，同店振り出しの約束手形を受け取った。",null,"l","手形貸付金","a","r","現金","a"]
[57,5,"q","から手形貸付金","a","の返済を受け，利息","b","とともに現金で受け取った。",null,"l","現金","t","a","b","r","手形貸付金","a","受取利息","b"]
[58,5,"q","に商品","a","を注文し，その内金として","b","を小切手で振り出して支払った。",null,"l","前払金","b","r","当座預金","b"]
[59,5,"q","から商品","a","を仕入れ，内金","b","を差し引き，残金は掛けとした。",null,"l","仕入","a","r","前払金","b","買掛金","h","a","b"]
[60,5,"事務用の机・椅子を","a","で買い入れ，代金は月末に支払うことにした。",null,"l","備品","a","r","未払金","a"]
[61,5,"本月分の給料","a","の支払いに当たり，所得税額","b","を差し引き，残額を現金で支払った。",null,"l","給料","a","r","所得税預り金","b","現金","h","a","b"]
[62,5,"従業員の出張に際し，旅費の概算額として","b","を現金で渡した。",null,"l","仮払金","b","r","現金","b"]
[63,5,"出張中の従業員から当座預金に","a","の入金があったが，その内容は不明である。",null,"l","当座預金","a","r","仮受金","a"]
[64,5,"商品券","b","を発行し，代金は現金で受け取った。",null,"l","現金","b","r","商品券","b"]
[65,5,"q","から，借用証書によって","a","を借り入れ，利息","b","を差し引かれ，手取金は現金で受け取った。",null,"l","現金","h","a","b","支払利息","b","r","借入金","a"]
[66,5,"東西銀行から，約束手形で振り出して","a","を借り入れていたが，本日，利息","b","とともに，小切手で振り出して支払った。",null,"l","手形借入金","a","支払利息","b","r","当座預金","t","a","b"]
[67,5,"q","へ商品","a","を売り渡し，代金は，さきに内金として受け取っていた","b","を差し引き，残額は同店振り出しの約束手形で受け取った。",null,"l","前受金","b","受取手形","h","a","b","r","売上","a"]
[68,5,"さきに，不用品を","b","で売却し未収となっていたが，本日，現金で受け取った。",null,"l","現金","b","r","未収金","b"]
[69,5,"営業用の金庫を","a2","で買い入れ，代金のうち","a1","は現金で支払い，残額は月末に支払うことにした。",null,"l","備品","a2","r","現金","a1","未払金","h","a2","a1"]
[70,5,"本月分の給料","a","の支払いに当たり，従業員立替金","b1","と所得税額","b2","を差し引き，残額を現金で支払った。",null,"l","給料","a","r","従業員立替金","b1","所得税預り金","b2","現金","h","a","b1","m1","h","b2"]
[71,5,"商品","b2","を売り渡し，代金のうち","b1","は当店が発行した商品券を受け取り，残額は現金で受け取った。",null,"l","商品券","b1","現金","h","b2","b1","r","売上","b2"]
[72,5,"q","に，借用証書によって","a","を貸し付けていたが，本日，利息","b","とともに現金で返済があった。",null,"l","現金","t","a","b","r","貸付金","a","受取利息","b"]
[73,5,"従業員が出張から帰店し内容不明であった，振込金額","a","は，得意先","q","に対する売掛金の回収であることが判明した。",null,"l","仮受金","a","r","売掛金","a"]
[74,5,"従業員の出張に際し，旅費の概算額として","b2","を渡してあったが，従業員が出張から帰店し，旅費概算額を精算し，残額","b1","を現金で受け取った。",null,"l","旅費","h","b2","b1","現金","b1","r","仮払金","b2"]
[75,6,"営業用に建物","a","を買い入れ，代金は買入手数料","b","とともに，小切手で振り出して支払った。",null,"l","建物","t","a","b","r","当座預金","o"]
[76,6,"エアコン","a","を買い入れ，代金は据え付け費用","b","とともに，小切手で振り出して支払った。",null,"l","備品","t","a","b","r","当座預金","o"]
[77,6,"営業用のトラック","a","を買い入れ，代金は小切手で振り出して支払った。",null,"l","車両運搬具","a","r","当座預金","a"]
[78,6,"店舗用の土地を買い入れ，この代金","a","を買入手数料などの諸費用","b","とともに，小切手で振り出して支払った。",null,"l","土地","t","a","b","r","当座預金","o"]
[79,6,"帳簿価額","a2","の建物を","a1","で売却し，代金は小切手で受け取り，直ちに当座預金に預け入れた。",null,"l","当座預金","a1","固定資産売却損","h","a2","a1","r","建物","a2"]
[80,6,"帳簿価額","a1","の事務机を","a2","で売却し，代金は月末に受け取ることにした。",null,"l","未収金","a2","r","備品","a1","固定資産売却益","h","a2","a1"]
[81,6,"事務用のボールペン・帳簿類など","b","を買い入れ，代金は現金で支払った。なお費用計上で処理すること。",null,"l","消耗品費","b","r","現金","b"]
[82,7,"事業拡張のため，事業主が現金","b","を追加元入れした。",null,"l","現金","b","r","資本金","b"]
[83,7,"事業主が私用のため，現金","b","を引き出した。なお，引出金勘定を使うこと。",null,"l","引出金","b","r","現金","b"]
[84,7,"事業主が，原価","b","の商品を私用のため引き出した。なお，引出金勘定を使うこと。",null,"l","引出金","b","r","仕入","b"]
[85,7,"決算に当たり，引出金勘定残高","b","を資本金勘定に振り替えた。",null,"l","資本金","b","r","引出金","b"]
[86,7,"当年度の所得税予定納税額の第1期分","b","を，店の現金で納付した。なお，引出金勘定を使うこと。",null,"l","引出金","b","r","現金","b"]
[87,7,"確定申告を行い，当年度の所得税額","b2","のうち，さきに支払った予定納税額","b1","を差し引き，残額を店の現金で納付した。なお，引出金勘定を使うこと。",null,"l","引出金","h","b2","b1","r","現金","o"]
[88,7,"住民税の第1期分","b","を，店の現金で納付した。なお，引出金勘定を使うこと。",null,"l","引出金","b","r","現金","b"]
[89,7,"家賃","b2","を現金で支払った。ただし，店の負担額は","b1","であり，残額は家計の負担分である。なお，引出金勘定を使うこと。",null,"l","支払家賃","b1","引出金","h","b2","b1","r","現金","b2"]
[90,8,"広告料","b","を現金で支払った。ただし，販売費及び一般管理費については，販売費及び一般管理費勘定を用いて記帳している。",null,"l","販売費及び一般管理費","b","r","現金","b"]
[91,8,"事業税の第1期分","b","を現金で納付した。",null,"l","租税公課","b","r","現金","b"]
[92,8,"固定資産税の第1期分","b","を現金で納付した。",null,"l","租税公課","b","r","現金"]
[93,8,"郵便局で切手","b1","，収入印紙","b2","を購入し，代金は現金で支払った。",null,"l","通信費","b1","租税公課","b2","r","現金","t","b1","b2"]
[94,8,"店舗兼住宅として使用している建物に対する固定資産税","b2","を店の現金で納付した。ただし，納付額のうち","b1","は店の負担分であり，残額は家計の負担分である。なお，引出金勘定を使うこと。",null,"l","引出金","h","b2","b1","租税公課","b1","r","現金","b2"]
[95,8,"商品","a","（消費税","b","を含む）を仕入れ，代金は掛けとした。",null,"l","仕入","h","a","b","仮払消費税","b","r","買掛金","a"]
[96,8,"期末に，当期の仮受消費税合計額","a2","と仮払消費税合計額","a1","から，納付する消費税額を計上した。",null,"l","仮受消費税","a2","r","仮払消費税","a1","未払消費税","h","a2","a1"]
[97,9,"第1期の決算（12月31日）に当たり，売掛金残高","a","に対し5％の貸し倒れを見積もった。",null,"l","貸倒引当金繰入","k","a","s0.05","r","貸倒引当金","o"]
[98,9,"第2期4月5日に，","q","に対する売掛金","b2","が貸し倒れとなった。なお，貸倒引当金勘定の残高が","b1","である。",null,"l","貸倒引当金","b1","貸倒損失","h","b2","b1","r","売掛金","b2"]
[99,9,"第2期の決算（12月31日）に当たり，売掛金残高","a","に対し5％の貸し倒れを見積もった。なお，貸倒引当金勘定の残高は，","b","である（差額補充法）。",null,"l","貸倒引当金繰入","k","a","s0.05","m1","h","b","r","貸倒引当金","o"]
[100,9,"第3期5月7日に，","q","に対する売掛金","b1","が貸し倒れとなった。ただし，貸倒引当金勘定の残高は","b2","である。",null,"l","貸倒引当金","b1","r","売掛金","b1"]
[101,9,"決算に当たり，備品について減価償却を行い，減価償却費","b","を計上した（直接法)。",null,"l","減価償却費","b","r","備品","b"]
[102,9,"帳簿価額","a2","の備品を","a1","で売却し，代金は月末に受け取ることにした。",null,"l","未収金","a1","固定資産売却損","h","a2","a1","r","備品","a2"]
[103,9,"帳簿価額","a2","の備品を","a1","で売却し，代金は現金で受け取った。",null,"l","現金","a1","固定資産売却損","h","a2","a1","r","備品","a2"]
[104,9,"決算に当たり，期末商品棚卸高を","a2","とした。なお，繰越商品勘定の残高は","a1","だった。",null,"l","仕入","a1","繰越商品","a2","r","繰越商品","a1","仕入","a2"]
[105,10,"１年分の保険料","b","を現金で支払った。",null,"l","保険料","b","r","現金","b"]
[106,10,"決算に当たり，５月１日に支払った保険料","b2","のうち，前払分","b1","を次期に繰り延べた。",null,"l","前払保険料","b1","r","保険料","b1"]
[107,10,"期首に当たり，前払保険料","b","を，保険料勘定に再振替した。",null,"l","保険料","b","r","前払保険料","b"]
[108,10,"決算に当たり，消耗品の未使用分が","b1","あったので，次期に繰り延べた。ただし，消耗品費勘定残高が","b2","ある。",null,"l","消耗品","b1","r","消耗品費","b1"]
[109,10,"期首に当たり，消耗品","b","を，消耗品費勘定に再振替した。",null,"l","消耗品費","b","r","消耗品","b"]
[110,10,"１年分の地代","b","を，現金で受け取った。",null,"l","現金","b","r","受取地代","b"]
[111,10,"決算に当たり，受取地代","b2","のうち前受分","b1","を次期に繰り延べた。",null,"l","受取地代","b1","r","前受地代","b1"]
[112,10,"期首に当たり，前受地代","b","を，受取地代勘定に再振替した。",null,"l","前受地代","b","r","受取地代","b"]
[113,10,"決算に当たり，家賃の未払分","b","を計上した。",null,"l","支払家賃","b","r","未払家賃","b"]
[114,10,"期首に当たり，未払家賃","b","を，支払家賃勘定に再振替した。",null,"l","未払家賃","b","r","支払家賃","b"]
[115,10,"決算に当たり，利息の未収分","b","を計上した。",null,"l","未収利息","b","r","受取利息","b"]
[116,10,"期首に当たり，未収利息","b","を，受取利息勘定に再振替した。",null,"l","受取利息","b","r","未収利息","b"]
[117,10,"保険料勘定残高","b","は，平成○年4月1日に契約した期間1年間の火災保険に対するものであり，平成○年12月31日の決算日に前払分を次期に繰り延べた。",null,"l","前払保険料","k","b","s0.25","r","保険料","o"]
[118,10,"受取利息勘定残高","b","は，1年分として受け取ったものであり，3か月分を次期に繰り延べた。",null,"l","受取利息","k","b","s0.25","r","前受利息","o"]
[119,10,"借入金勘定残高","a","は，平成○年7月1日に借入期間1年，利息年4％で借り入れたものであり，平成○年12月31日の決算日にこの利息未払分を計上した。なお，利息は月割計算により元金返済時に支払うことになっている。",null,"l","支払利息","k","a","s0.04","m1","k","s0.5","r","未払利息","o"]
[120,10,"受取家賃勘定残高","b","は，賃貸している事務所の家賃で，平成○年6月30日にそれまでの1年分を受け取っており，平成○年12月31日の決算日に未収分を計上した。",null,"l","未収家賃","w","b","s2","r","受取家賃","o"]
[121,10,"売買目的で保有する株式","c","株（1株の帳簿価額","b1","）を，1株につき","b2","に評価替えした。",null,"l","有価証券","h","b2","b1","m1","k","c","r","有価証券評価益","o"]
[122,10,"売買目的で保有する株式","c","株（1株の帳簿価額","b2","）を，1株につき","b1","に評価替えした。",null,"l","有価証券評価損","h","b2","b1","m1","k","c","r","有価証券","o"]
[123,10,"備品（取得原価","a","）について，定率法(償却率0.5)により，1年目の減価償却を行い，間接法で記帳した。",null,"l","減価償却費","k","a","s0.5","r","備品減価償却累計額","o"]
[124,10,"備品（取得原価","a2","　減価償却累計額","a1","）を","a3","で売却し，代金のうち","b","は現金で受け取り，残額は月末に受け取ることにした。",null,"l","備品減価償却累計額","a1","現金","b","未収金","h","a3","b","r","備品","a2","固定資産売却益","t","a3","a1","m1","h","a2"]
[125,10,"備品（取得原価","a2","　減価償却累計額","a1","）を","b","で売却し，代金は小切手で受け取った。",null,"l","備品減価償却累計額","a1","現金","b","固定資産売却損","h","a2","a1","m1","h","b","r","備品","a2"]
[]
[]
[]
[]
["問題元の書き方（この上に行挿入し問題入力をしていくと、この書き方が消えずにすみます）"]
[null,1,"Ａ列は連番になるようにする"]
[null,2,"Ｂ列は単元番号（項目立てシート参照、以降同じ）と同じ番号を入力し、必ずつながった行にしておく"]
[null,3,"そのままの文字を載せる時は，そのまま書く"]
[null,4,"項目立てのコードを見て指示を書く"]
[null,5,"同じぐらいの２つ以上の金額を使う場合はabcの後ろに大きい順に数字をつける（３まで）"]
[null,6,"計算式の場合，「四則演算」コード，数値のabcを２つ並べる"]
[null,7,"答えは問題文から一つ空けて｢l（エル）｣から始める"]
[null,8,"計算した数字（既数値）を使って再計算する場合，既数値＠値とする場合m1，値＠既数値とする場合はm2とし，次に「四則演算」コードを書き，数値のabcを書く"]
[null,null,"（＠は算術演算子）"]

{"sheet":"項目立て","index":6,"n_rows":90,"n_cols":28,"rows_kept":90,"cut":false,"hidden":true,"merged":[]}
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["コード","項目",null,null,"コード","商店名",null,"コード","範囲",null,null,"資産",null,null,"負債",null,null,"純資産",null,null,"費用",null,null,"収益",null,null,null,"現金"]
["q","商店",5,null,1,"北海道商店",null,1,"現金預金",null,null,"現金",null,null,"支払手形",null,null,"資本金",null,1,"給料",null,1,"受取手数料",null,null,null,"小口現金"]
["u","勘定科目（資産）",11,null,2,"青森商店",null,2,"商品売買・掛け取引",null,null,"小口現金",null,null,"買掛金",null,null,"引出金",null,2,"発送費",null,2,"受取利息",null,null,null,"普通預金"]
["v","勘定科目（負債）",14,null,3,"岩手商店",null,3,"手形取引",null,null,"当座預金",null,null,"借入金",null,null,null,null,3,"広告料",null,null,"売上",null,null,null,"当座預金"]
["x","勘定科目（純資産）",17,null,4,"宮城商店",null,4,"有価証券",null,null,"普通預金",null,null,"手形借入金",null,null,null,null,4,"通信費",null,null,"有価証券売却益",null,null,null,"定期預金"]
["y","勘定科目（費用）",20,null,5,"秋田商店",null,5,"その他の債権債務",null,null,"定期預金",null,null,"当座借越",null,null,null,null,5,"交通費",null,null,"雑益",null,null,null,"受取手形"]
["z","勘定科目（収益）",23,null,6,"山形商店",null,6,"固定資産",null,null,"受取手形",null,null,"未払金",null,null,null,null,6,"消耗品費",null,null,"固定資産売却益",null,null,null,"売掛金"]
["a","金額（大）","a",null,7,"福島商店",null,7,"資本",null,null,"売掛金",null,null,"未払消費税",null,null,null,null,7,"修繕費",null,null,null,null,null,null,"有価証券"]
["b","金額（中）","b",null,8,"茨城商店",null,8,"販売費及び一般管理費",null,null,"有価証券",null,null,"前受金",null,null,null,null,null,"租税公課",null,null,null,null,null,null,"繰越商品"]
["c","金額（小）","c",null,9,"栃木商店",null,9,"決算１",null,null,"貸付金",null,null,"仮受金",null,null,null,null,null,"消費税",null,null,null,null,null,null,"消耗品"]
["t","加算","+",null,10,"群馬商店",null,10,"決算２",null,null,"手形貸付金",null,null,"仮受消費税",null,null,null,null,null,"仕入",null,null,null,null,null,null,"貸付金"]
["h","減算","-",null,11,"埼玉商店",null,null,null,null,null,"未収金",null,null,"所得税預り金",null,null,null,null,null,"支払利息",null,null,null,null,null,null,"手形貸付金"]
["k","乗算","*",null,12,"千葉商店",null,null,null,null,null,"前払金",null,null,"従業員預り金",null,null,null,null,null,"手形売却損",null,null,null,null,null,null,"従業員立替金"]
["w","除算","/",null,13,"東京商店",null,null,null,null,null,"従業員立替金",null,null,"商品券",null,null,null,null,null,"貸倒損失",null,null,null,null,null,null,"前払金"]
["l","借方","l",null,14,"神奈川商店",null,null,null,null,null,"仮払金",null,null,"現金過不足",null,null,null,null,null,"有価証券売却損",null,null,null,null,null,null,"未収金"]
["r","貸方","r",null,15,"新潟商店",null,null,null,null,null,"仮払消費税",null,null,null,null,null,null,null,null,"販売費及び一般管理費",null,null,null,null,null,null,"仮払金"]
["m","連続計算","m",null,16,"富山商店",null,null,null,null,null,"建物",null,null,null,null,null,null,null,null,"雑損",null,null,null,null,null,null,"仮払消費税"]
["o","借方と同じ","o",null,17,"石川商店",null,null,null,null,null,"車両運搬具",null,null,null,null,null,null,null,null,"固定資産売却損",null,null,null,null,null,null,"前払保険料"]
["s","数字をそのまま使う","s",null,18,"福井商店",null,null,null,null,null,"備品",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"前払家賃"]
["u","上のセルの数字","u",null,19,"山梨商店",null,null,null,null,null,"土地",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"前払地代"]
[null,null,null,null,20,"長野商店",null,null,null,null,null,"現金過不足",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"未収家賃"]
[null,null,null,null,21,"岐阜商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"未収利息"]
[null,null,null,null,22,"静岡商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"建物"]
[null,null,null,null,23,"愛知商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"車両運搬具"]
[null,null,null,null,24,"三重商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"備品"]
[null,null,null,null,25,"滋賀商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"備品減価償却累計額"]
[null,null,null,null,26,"京都商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"土地"]
[null,null,null,null,27,"大阪商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"現金過不足"]
[null,null,null,null,28,"兵庫商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"－－－－－－－－"]
[null,null,null,null,29,"奈良商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"支払手形"]
[null,null,null,null,30,"和歌山商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"買掛金"]
[null,null,null,null,31,"鳥取商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"借入金"]
[null,null,null,null,32,"島根商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"手形借入金"]
[null,null,null,null,33,"岡山商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"当座借越"]
[null,null,null,null,34,"広島商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"未払金"]
[null,null,null,null,35,"山口商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"未払利息"]
[null,null,null,null,36,"徳島商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"未払地代"]
[null,null,null,null,37,"香川商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"未払家賃"]
[null,null,null,null,38,"愛媛商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"未払消費税"]
[null,null,null,null,39,"高知商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"前受金"]
[null,null,null,null,40,"福岡商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"仮受金"]
[null,null,null,null,41,"佐賀商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"仮受消費税"]
[null,null,null,null,42,"長崎商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"従業員預り金"]
[null,null,null,null,43,"熊本商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"所得税預り金"]
[null,null,null,null,44,"大分商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"商品券"]
[null,null,null,null,45,"宮崎商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"前受地代"]
[null,null,null,null,46,"鹿児島商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"前受家賃"]
[null,null,null,null,47,"沖縄商店",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"前受利息"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"現金過不足"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"貸倒引当金"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"－－－－－－－－"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"資本金"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"引出金"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"－－－－－－－－"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"仕入"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"販売費及び一般管理費"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"給料"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"広告料"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"発送費"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"貸倒損失"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"貸倒引当金繰入"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"支払手数料"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"旅費"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"交通費"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"通信費"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"保険料"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"減価償却費"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"消耗品費"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"租税公課"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"消費税"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"支払家賃"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"支払地代"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"修繕費"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"支払利息"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"手形売却損"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"有価証券売却損"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"有価証券評価損"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"雑損"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"固定資産売却損"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"－－－－－－－－"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"売上"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"受取利息"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"受取家賃"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"受取地代"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"有価証券売却益"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"有価証券評価益"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"受取手数料"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"雑益"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"固定資産売却益"]