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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"]
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["あと"]
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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。"]
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[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"}]
[]
[1,"　広島商店から商品\\311,000，北海道商店から商品\\776,000を仕入れ，代金はそれぞれ掛けとした。"]
[]
[]
[2,"　茨城商店から商品\\410,000を仕入れ，代金は掛けとした。なお，引取運賃\\5,300は現金で支払った。"]
[]
[]
[3,"　大阪商店に商品\\523,000，千葉商店に商品\\590,000を売り上げ，代金はそれぞれ掛けとした。"]
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[4,"　高知商店に対する売掛金\\577,000を小切手で受け取った。"]
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[5,"　山口商店から，備品\\399,000を買い入れ，代金は小切手を振り出して支払った。"]
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["No","借　方",null,null,null,null,"金　額",null,null,"貸　方",null,null,null,null,"金　額"]
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[2]
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[4]
[5]
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[null,"解答"]
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[1,null,"仕入",null,null,null,1087000,null,null,null,"買掛金",null,null,null,1087000]
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[null,null,null,null,null,null,null,null,null,null,"現金",null,null,null,5300]
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[3,null,"売掛金",null,null,null,1113000,null,null,null,"売上",null,null,null,1113000]
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[4,null,"現金",null,null,null,577000,null,null,null,"売掛金",null,null,null,577000]
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[5,null,"備品",null,null,null,399000,null,null,null,"当座預金",null,null,null,399000]
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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,"　岩手商店に対する売掛金\\339,000を現金で受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"現金",null,null,null,339000,null,null,null,"売掛金",null,null,null,339000]
[]
[]
[2,"　愛媛商店に対する売掛金\\123,000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,123000,null,null,null,"売掛金",null,null,null,123000]
[]
[]
[3,"　宮崎商店に対する買掛金\\342,000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,342000,null,null,null,"現金",null,null,null,342000]
[]
[]
[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\\988,000で，帳簿残高\\990,600より\\2,600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,2600,null,null,null,"現金",null,null,null,2600]
[]
[]
[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\\796,000で，帳簿残高\\792,500より\\3,500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,3500,null,null,null,"現金過不足",null,null,null,3500]
[]
[]
[6,"　兵庫商店から商品\\933,000を仕入れ，代金は小切手を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,933000,null,null,null,"当座預金",null,null,null,933000]
[]
[]
[7,"　島根商店に対する売掛金\\183,000を同店振り出しの小切手で受け取り，ただ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,183000,null,null,null,"売掛金",null,null,null,183000]
[]
[]
[8,"　熊本商店に対する買掛金\\916,000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\\745,000であり，銀行とは\\1,076,000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,916000,null,null,null,"当座預金",null,null,null,745000]
[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,171000]
[]
[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\\823,000で，帳簿残高\\829,300より\\6,300不足しており調査を実施していたが，消耗品費の記入もれであることがわかった。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"消耗品費",null,null,null,6300,null,null,null,"現金過不足",null,null,null,6300]
[]
[]
[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\\908,000で，帳簿残高\\905,100より\\2,900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わかった。",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,2900,null,null,null,"受取手数料",null,null,null,2900]
[]
[]
[11,"　静岡商店に対する売掛金\\443,000を同店振り出しの小切手で受け取り，ただ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,443000,null,null,null,"売掛金",null,null,null,443000]
[]
[]
[12,"　岩手商店は現金\\212,000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,212000,null,null,null,"現金",null,null,null,212000]
[]
[]
[13,"　定額資金前渡法により，庶務係に小切手\\7,100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,7100,null,null,null,"当座預金",null,null,null,7100]
[]
[]
[14,"　三重商店から，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,"　鹿児島商店から，備品\\511,000を買い入れ，代金は小切手を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,511000,null,null,null,"当座預金",null,null,null,511000]
[]
[]
[16,"　本月分の給料\\1,300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,1300,null,null,null,"現金",null,null,null,1300]
[]
[]
[17,"　鹿児島商店から，商品売買の仲介手数料\\700を同店振り出しの小切手で受け取り，ただ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,700,null,null,null,"受取手数料",null,null,null,700]
[]
[]
[18,"　福岡商店から商品\\623,000を仕入れ，代金のうち\\474,000は小切手を振り出して支払い，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,623000,null,null,null,"当座預金",null,null,null,474000]
[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,149000]
[]
[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\\265,000で，帳簿残高\\274,200より\\9,200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,9200,null,null,null,"現金過不足",null,null,null,9200]
[]
[]
[20,"　鹿児島商店から売掛金の回収として\\478,000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,478000,null,null,null,"売掛金",null,null,null,478000]
[]
[]
[21,"　定期預金\\834,000が満期となり，利息\\3,400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,837400,null,null,null,"定期預金",null,null,null,834000]
[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,3400]
[]
[22,"　京都商店から商品\\415,000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,415000,null,null,null,"買掛金",null,null,null,415000]
[]
[]
[23,"　埼玉商店から掛け仕入れた商品のうち，一部\\7,600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,7600,null,null,null,"仕入",null,null,null,7600]
[]
[]
[24,"　島根商店から商品\\112,000を仕入れ，代金は掛けとした。なお，引取運賃\\1,700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,113700,null,null,null,"買掛金",null,null,null,112000]
[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,1700]
[]
[25,"　山形商店に商品\\321,000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,321000,null,null,null,"売上",null,null,null,321000]
[]
[]
[26,"　埼玉商店に掛け売り渡した商品のうち，一部100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,100,null,null,null,"売掛金",null,null,null,100]
[]
[]
[27,"　山梨商店に商品\\400,000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\\5,400は現金で支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"売掛金",null,null,null,400000,null,null,null,"売上",null,null,null,400000]
[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,5400,null,null,null,"現金",null,null,null,5400]
[]
[28,"　島根商店に売り渡した商品について\\8,900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,8900,null,null,null,"売掛金",null,null,null,8900]
[]
[]
[29,"　愛媛商店から商品\\953,000，鳥取商店から商品\\1,701,000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,2654000,null,null,null,"買掛金",null,null,null,2654000]
[]
[]
[30,"　岡山商店に商品\\958,000，広島商店に商品\\1,148,000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,2106000,null,null,null,"売上",null,null,null,2106000]
[]
[]
[31,"　広島商店が倒産したため，同店に対する売掛金\\8,000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,8000,null,null,null,"売掛金",null,null,null,8000]
[]
[]
[32,"　鳥取商店から売掛金の一部\\425,000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,425000,null,null,null,"売掛金",null,null,null,425000]
[]
[]
[33,"　青森商店に商品\\614,000を売り渡し，代金は掛けとした。なお，送料\\1,000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,615000,null,null,null,"売上",null,null,null,614000]
[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,1000]
[]
[34,"　岡山商店に対する売掛金のうち\\7,200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,7200,null,null,null,"売掛金",null,null,null,7200]
[]
[]
[35,"　石川商店に商品\\825,000を売り渡し，代金は同店振り出し当店あ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,825000,null,null,null,"売上",null,null,null,825000]
[]
[]
[36,"　鹿児島商店に商品\\942,000を売り渡し，代金は同店振り出しの約束手形\\688,000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,688000,null,null,null,"売上",null,null,null,942000]
[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,254000]
[]
[37,"　愛媛商店から商品\\921,000を仕入れ，代金は，さきに静岡商店から受け取った約束手形\\667,000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,921000,null,null,null,"受取手形",null,null,null,667000]
[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,254000]
[]
[38,"　岩手商店から商品\\222,000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神奈川商店あての為替手形\\222,000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,222000,null,null,null,"売掛金",null,null,null,222000]
[]
[]
[39,"　北海道商店から商品\\633,000を仕入れ，代金のうち\\47,000はすでに当店あてに受け取っていた約束手形を裏書譲渡し，残額は同店あての約束手形を振り出して支払った。なお，引取費\\4,000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,637000,null,null,null,"受取手形",null,null,null,47000]
[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,586000]
[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,4000]
[40,"　先に売上代金として受け取っていた宮城商店振り出しの受取手形\\1,142,000を取引銀行で割り引き，割引料を差し引かれた手取金\\147,000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,995000,null,null,null,"受取手形",null,null,null,1142000]
[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,147000]
[]
[41,"　先に受け取っていた約束手形\\412,000満期となり，茨城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むねの通知があった。",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,412000,null,null,null,"受取手形",null,null,null,412000]
[]
[]
[42,"　福島商店に対する売掛金の回収として，同店振り出し，当店あての約束手形\\181,000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,181000,null,null,null,"売掛金",null,null,null,181000]
[]
[]
[43,"　岩手商店に対する買掛金の支払いとして，約束手形\\670,000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,670000,null,null,null,"支払手形",null,null,null,670000]
[]
[]
[44,"　京都商店に対する買掛金の支払いのため，三重商店から受け取った約束手形\\901,000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,901000,null,null,null,"受取手形",null,null,null,901000]
[]
[]
[45,"　宮城商店に対する買掛金\\1,412,000の支払いとして，約束手形\\792,000を振り出して支払い，残額は小切手を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,1412000,null,null,null,"支払手形",null,null,null,792000]
[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,620000]
[]
[46,"　かねて買掛金のある仕入先宮崎商店から，為替手形\\952,000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,952000,null,null,null,"支払手形",null,null,null,952000]
[]
[]
[47,"　取り立てを依頼していた沖縄商店振り出しの約束手形\\728,000が，期日に当座預金に入金したむねの通知を，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,728000,null,null,null,"受取手形",null,null,null,728000]
[]
[]
[48,"　売買目的で，茨城商店株式会社発行の株式30株を，1株につき\\21,200で買い入れ，代金は買入手数料\\8,000とともに小切手を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,644000,null,null,null,"当座預金",null,null,null,644000]
[]
[]
[49,"　売買目的で，群馬商店株式会社の額面金額\\21,000の社債を，額面\\100につき\\70で買い入れ，代金は小切手を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,14700,null,null,null,"当座預金",null,null,null,14700]
[]
[]
[50,"　大阪商店株式会社の額面金額\\719,000の社債を，額面\\100につき\\70（買入価格　額面\\100につき\\65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,503300,null,null,null,"有価証券",null,null,null,467350]
[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,35950]
[]
[51,"　徳島商店株式会社の株式30株（１株の帳簿価額\\3,800）を，１株につき\\9,700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,51,null,"現金",null,null,null,291000,null,null,null,"有価証券",null,null,null,114000]
[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,177000]
[]
[52,"　宮崎商店株式会社の株式100株（１株の帳簿価額\\16,900）を，１株につき\\3,400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,52,null,"現金",null,null,null,340000,null,null,null,"有価証券",null,null,null,1690000]
[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,1350000]
[]
[53,"　長野商店株式会社の株式10株（１株の帳簿価額\\1,300）を，１株につき\\8,500で売却し，代金は後日受け取ることにした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"未収金",null,null,null,85000,null,null,null,"有価証券",null,null,null,13000]
[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,72000]
[]
[54,"　岡山商店に借用証書によって現金\\7,500を貸し付けた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,null,"貸付金",null,null,null,7500,null,null,null,"現金",null,null,null,7500]
[]
[]
[55,"　岡山商店から貸付金\\748,000の返済を受け，利息\\3,000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,55,null,"現金",null,null,null,751000,null,null,null,"貸付金",null,null,null,748000]
[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,3000]
[]
[56,"　千葉商店に現金\\503,000を貸し付け，同店振り出しの約束手形を受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"手形貸付金",null,null,null,503000,null,null,null,"現金",null,null,null,503000]
[]
[]
[57,"　兵庫商店から手形貸付金\\317,000の返済を受け，利息\\9,000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,57,null,"現金",null,null,null,326000,null,null,null,"手形貸付金",null,null,null,317000]
[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,9000]
[]
[58,"　山口商店に商品\\678,000を注文し，その内金として\\8,900を小切手を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,58,null,"前払金",null,null,null,8900,null,null,null,"当座預金",null,null,null,8900]
[]
[]
[59,"　福岡商店から商品\\169,000を仕入れ，内金\\7,900を差し引き，残金は掛けとした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"仕入",null,null,null,169000,null,null,null,"前払金",null,null,null,7900]
[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,161100]
[]
[60,"　事務用の机・いすを\\582,000で買い入れ，代金は月末に支払うことにした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"備品",null,null,null,582000,null,null,null,"未払金",null,null,null,582000]
[]
[]
[61,"　本月分の給料\\931,000の支払いにあたり，所得税額\\6,300を差し引き，残額を現金で支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,61,null,"給料",null,null,null,931000,null,null,null,"所得税預り金",null,null,null,6300]
[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,924700]
[]
[62,"　従業員の出張にさいし，旅費の概算額として\\5,000を現金で渡した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,null,"仮払金",null,null,null,5000,null,null,null,"現金",null,null,null,5000]
[]
[]
[63,"　出張中の従業員から当座預金に\\448,000の入金があったが，その内容は不明である。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,63,null,"当座預金",null,null,null,448000,null,null,null,"仮受金",null,null,null,448000]
[]
[]
[64,"　商品券\\5,900を発行し，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,64,null,"現金",null,null,null,5900,null,null,null,"商品券",null,null,null,5900]
[]
[]
[65,"　山形商店から，借用証書によって\\822,000を借り入れ，利息\\2,600を差し引かれ，手取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,65,null,"現金",null,null,null,819400,null,null,null,"借入金",null,null,null,822000]
[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,2600]
[]
[66,"　東西銀行から，約束手形を振り出して\\57,000を借り入れていたが，本日，利息\\2,700とともに，小切手を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,66,null,"手形借入金",null,null,null,57000,null,null,null,"当座預金",null,null,null,59700]
[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,2700]
[]
[67,"　青森商店へ商品\\39,000を売り渡し，代金は，さきに内金として受け取っていた\\8,300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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,null,"前受金",null,null,null,8300,null,null,null,"売上",null,null,null,39000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"受取手形",null,null,null,30700]
[]
[68,"　さきに，不用品を\\8,800で売却し未収となっていたが，本日，現金で受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"現金",null,null,null,8800,null,null,null,"未収金",null,null,null,8800]
[]
[]
[69,"　営業用の金庫を\\1,513,000で買い入れ，代金のうち\\692,000は現金で支払い，残額は月末に支払うことにした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,null,"備品",null,null,null,1513000,null,null,null,"現金",null,null,null,692000]
[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,"未払金",null,null,null,821000]
[]
[70,"　本月分の給料\\881,000の支払いにあたり，従業員立替金\\800と所得税額\\7,500を差し引き，残額を現金で支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"給料",null,null,null,881000,null,null,null,"従業員立替金",null,null,null,800]
[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,"所得税預り金",null,null,null,7500]
[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,872700]
[71,"　商品\\23,400を売り渡し，代金のうち\\9,800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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,null,"商品券",null,null,null,9800,null,null,null,"売上",null,null,null,23400]
[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,13600]
[]
[72,"　富山商店に，借用証書によって\\518,000を貸し付けていたが，本日，利息\\200とともに現金で返済があった。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,null,"現金",null,null,null,518200,null,null,null,"貸付金",null,null,null,518000]
[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,200]
[]
[73,"　従業員が出張から帰店し内容不明であった，振込金額\\794,000は，得意先富山商店に対する売掛金の回収であることが判明した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,null,"仮受金",null,null,null,794000,null,null,null,"売掛金",null,null,null,794000]
[]
[]
[74,"　従業員の出張にさいし，旅費の概算額として\\18,600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\\2,300を現金で受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,"旅費",null,null,null,16300,null,null,null,"仮払金",null,null,null,18600]
[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,2300]
[]
[75,"　営業用に建物\\342,000を買い入れ，代金は買入手数料\\5,600とともに，小切手を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,75,null,"建物",null,null,null,347600,null,null,null,"当座預金",null,null,null,347600]
[]
[]
[76,"　エアコン\\201,000を買い入れ，代金は据え付け費用\\8,400とともに，小切手を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,76,null,"備品",null,null,null,209400,null,null,null,"当座預金",null,null,null,209400]
[]
[]
[77,"　営業用のトラック\\953,000を買い入れ，代金は小切手を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,77,null,"車両運搬具",null,null,null,953000,null,null,null,"当座預金",null,null,null,953000]
[]
[]
[78,"　店舗用の土地を買い入れ，この代金\\485,000を買入手数料などの諸費用\\4,100とともに，小切手を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,78,null,"土地",null,null,null,489100,null,null,null,"当座預金",null,null,null,489100]
[]
[]
[79,"　帳簿価額\\689,000の建物を\\537,000で売却し，代金は小切手で受け取り，ただ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,79,null,"当座預金",null,null,null,537000,null,null,null,"建物",null,null,null,689000]
[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,152000]
[]
[80,"　帳簿価額\\503,000の事務机を\\1,156,000で売却し，代金は月末に受け取ることにした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,null,"未収金",null,null,null,1156000,null,null,null,"備品",null,null,null,503000]
[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,"固定資産売却益",null,null,null,653000]
[]
[81,"　事務用のボールペン・帳簿類など\\4,200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,81,null,"消耗品費",null,null,null,4200,null,null,null,"現金",null,null,null,4200]
[]
[]
[82,"　事業拡張のため，事業主が現金\\5,400を追加元入れした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,82,null,"現金",null,null,null,5400,null,null,null,"資本金",null,null,null,5400]
[]
[]
[83,"　事業主が私用のため，現金\\8,900を引き出した。なお，引出金勘定を使うこと。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,83,null,"引出金",null,null,null,8900,null,null,null,"現金",null,null,null,8900]
[]
[]
[84,"　事業主が，原価\\4,200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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,84,null,"引出金",null,null,null,4200,null,null,null,"仕入",null,null,null,4200]
[]
[]
[85,"　決算にあたり，引出金勘定残高\\200を資本金勘定に振り替えた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,"資本金",null,null,null,200,null,null,null,"引出金",null,null,null,200]
[]
[]
[86,"　当年度の所得税予定納税額の第1期分\\8,200を，店の現金で納付した。なお，引出金勘定を使うこと。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,86,null,"引出金",null,null,null,8200,null,null,null,"現金",null,null,null,8200]
[]
[]
[87,"　確定申告を行い，当年度の所得税額\\20,900のうち，さきに支払った予定納税額\\1,600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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,87,null,"引出金",null,null,null,19300,null,null,null,"現金",null,null,null,19300]
[]
[]
[88,"　住民税の第1期分\\5,400を，店の現金で納付した。なお，引出金勘定を使うこと。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,88,null,"引出金",null,null,null,5400,null,null,null,"現金",null,null,null,5400]
[]
[]
[89,"　家賃\\14,000を現金で支払った。ただし，店の負担額は\\10,200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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,89,null,"支払家賃",null,null,null,10200,null,null,null,"現金",null,null,null,14000]
[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,3800]
[]
[90,"　広告料\\5,600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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,null,"販売費及び一般管理費",null,null,null,5600,null,null,null,"現金",null,null,null,5600]
[]
[]
[91,"　事業税の第1期分\\3,800を現金で納付した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,91,null,"租税公課",null,null,null,3800,null,null,null,"現金",null,null,null,3800]
[]
[]
[92,"　固定資産税の第1期分\\500を現金で納付した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,92,null,"租税公課",null,null,null,500,null,null,null,"現金"]
[]
[]
[93,"　郵便局で切手\\5,800，収入印紙\\11,000を購入し，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,93,null,"通信費",null,null,null,5800,null,null,null,"現金",null,null,null,16800]
[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,11000]
[]
[94,"　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\\24,700を店の現金で納付した。ただし，納付額のうち\\7,900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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,null,"引出金",null,null,null,16800,null,null,null,"現金",null,null,null,24700]
[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,7900]
[]
[95,"　商品\\770,000（消費税\\9,100を含む）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,95,null,"仕入",null,null,null,760900,null,null,null,"買掛金",null,null,null,770000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"仮払消費税",null,null,null,9100]
[]
[96,"　期末に，当期の仮受消費税合計額\\1,145,000と仮払消費税合計額\\311,000から，納付する消費税額を計上した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,96,null,"仮受消費税",null,null,null,1145000,null,null,null,"仮払消費税",null,null,null,311000]
[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,"未払消費税",null,null,null,834000]
[]
[97,"　第1期の決算（12月31日）にあたり，売掛金残高\\360,000に対し5％の貸し倒れを見積もった。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,97,null,"貸倒引当金繰入",null,null,null,18000,null,null,null,"貸倒引当金",null,null,null,18000]
[]
[]
[98,"　第2期4月5日に，宮城商店に対する売掛金\\29,500が貸し倒れとなった。なお，貸倒引当金勘定の残高が\\10,300である。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,98,null,"貸倒引当金",null,null,null,10300,null,null,null,"売掛金",null,null,null,29500]
[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,19200]
[]
[99,"　第2期の決算（12月31日）にあたり，売掛金残高\\622,000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，\\6,400である（差額補充法）。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,null,"貸倒引当金繰入",null,null,null,24700,null,null,null,"貸倒引当金",null,null,null,24700]
[]
[]
[100,"　第3期5月7日に，長野商店に対する売掛金\\3,200が貸し倒れとなった。ただし，貸倒引当金勘定の残高は\\11,900である。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,"貸倒引当金",null,null,null,3200,null,null,null,"売掛金",null,null,null,3200]
[]
[]
[101,"　決算にあたり，備品について減価償却を行い，減価償却費\\5,500を計上した（直接法)。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,null,"減価償却費",null,null,null,5500,null,null,null,"備品",null,null,null,5500]
[]
[]
[102,"　帳簿価額\\1,132,000の備品を\\926,000で売却し，代金は月末に受け取ることにした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,102,null,"未収金",null,null,null,926000,null,null,null,"備品",null,null,null,1132000]
[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,206000]
[]
[103,"　帳簿価額\\1,398,000の備品を\\546,000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,103,null,"現金",null,null,null,546000,null,null,null,"備品",null,null,null,1398000]
[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,852000]
[]
[104,"　決算にあたり，期末商品棚卸高を\\1,588,000とした。なお，繰越商品勘定の残高は\\939,000だった。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,104,null,"仕入",null,null,null,939000,null,null,null,"繰越商品",null,null,null,939000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"繰越商品",null,null,null,1588000,null,null,null,"仕入",null,null,null,1588000]
[]
[105,"　１年分の保険料\\8,500を現金で支払った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,105,null,"保険料",null,null,null,8500,null,null,null,"現金",null,null,null,8500]
[]
[]
[106,"　決算にあたり，５月１日に支払った保険料\\19,900のうち，前払分\\1,200を次期に繰り延べた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,106,null,"前払保険料",null,null,null,1200,null,null,null,"保険料",null,null,null,1200]
[]
[]
[107,"　期首にあたり，前払保険料\\2,300を，保険料勘定に再振替した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,107,null,"保険料",null,null,null,2300,null,null,null,"前払保険料",null,null,null,2300]
[]
[]
[108,"　決算にあたり，消耗品の未使用分が\\9,700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\\12,600ある。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,108,null,"消耗品",null,null,null,9700,null,null,null,"消耗品費",null,null,null,9700]
[]
[]
[109,"　期首にあたり，消耗品\\8,900を，消耗品費勘定に再振替した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,109,null,"消耗品費",null,null,null,8900,null,null,null,"消耗品",null,null,null,8900]
[]
[]
[110,"　１年分の地代\\2,700を，現金で受け取った。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,110,null,"現金",null,null,null,2700,null,null,null,"受取地代",null,null,null,2700]
[]
[]
[111,"　決算にあたり，受取地代\\17,200のうち前受分\\15,300を次期に繰り延べた。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,111,null,"受取地代",null,null,null,15300,null,null,null,"前受地代",null,null,null,15300]
[]
[]
[112,"　期首にあたり，前受地代\\6,900を，受取地代勘定に再振替した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,112,null,"前受地代",null,null,null,6900,null,null,null,"受取地代",null,null,null,6900]
[]
[]
[113,"　決算にあたり，家賃の未払分\\9,700を計上した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,113,null,"支払家賃",null,null,null,9700,null,null,null,"未払家賃",null,null,null,9700]
[]
[]
[114,"　期首にあたり，未払家賃\\2,900を，支払家賃勘定に再振替した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,114,null,"未払家賃",null,null,null,2900,null,null,null,"支払家賃",null,null,null,2900]
[]
[]
[115,"　決算にあたり，利息の未収分\\7,800を計上した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,115,null,"未収利息",null,null,null,7800,null,null,null,"受取利息",null,null,null,7800]
[]
[]
[116,"　期首にあたり，未収利息\\1,600を，受取利息勘定に再振替した。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,116,null,"受取利息",null,null,null,1600,null,null,null,"未収利息",null,null,null,1600]
[]
[]
[117,"　保険料勘定残高\\9,500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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,117,null,"前払保険料",null,null,null,2375,null,null,null,"保険料",null,null,null,2375]
[]
[]
[118,"　受取利息勘定残高\\4,600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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,118,null,"受取利息",null,null,null,1150,null,null,null,"前受利息",null,null,null,1150]
[]
[]
[119,"　借入金勘定残高\\241,000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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,119,null,"支払利息",null,null,null,4820,null,null,null,"未払利息",null,null,null,4820]
[]
[]
[120,"　受取家賃勘定残高\\1,400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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,120,null,"未収家賃",null,null,null,700,null,null,null,"受取家賃",null,null,null,700]
[]
[]
[121,"　売買目的で保有する株式20株（1株の帳簿価額\\8,500）を，1株につき\\13,700に評価替えした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,121,null,"有価証券",null,null,null,104000,null,null,null,"有価証券評価益",null,null,null,104000]
[]
[]
[122,"　売買目的で保有する株式60株（1株の帳簿価額\\17,200）を，1株につき\\15,000に評価替えした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,122,null,"有価証券評価損",null,null,null,132000,null,null,null,"有価証券",null,null,null,132000]
[]
[]
[123,"　備品（取得原価\\658,000）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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,123,null,"減価償却費",null,null,null,329000,null,null,null,"備品減価償却累計額",null,null,null,329000]
[]
[]
[124,"　備品（取得原価\\1,043,000　減価償却累計額\\847,000）を\\1,631,000で売却し，代金のうち\\5,400は現金で受け取り，残額は月末に受け取ることにした。",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,124,null,"備品減価償却累計額",null,null,null,847000,null,null,null,"備品",null,null,null,1043000]
[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,5400,null,null,null,"固定資産売却益",null,null,null,1435000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"未収金",null,null,null,1625600]
[125,"　備品（取得原価\\540,000　減価償却累計額\\22,000）を\\4,300で売却し，代金は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,125,null,"備品減価償却累計額",null,null,null,22000,null,null,null,"備品",null,null,null,540000]
[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,4300]
[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,513700]
[]
[]
[]
[]
["No","借　方",null,null,null,null,"金　額",null,null,"貸　方",null,null,null,null,"金　額"]
[1]
[]
[]
[2]
[]
[]
[3]
[]
[]
[4]
[]
[]
[5]
[]
[]
[6]
[]
[]
[7]
[]
[]
[8]
[]
[]
[9]
[]
[]
[10]
[]
[]
[11]
[]
[]
[12]
[]
[]
[13]
[]
[]
[14]
[]
[]
[15]
[]
[]
[16]
[]
[]
[17]
[]
[]
[18]
[]
[]
[19]
[]
[]
[20]
[]
[]
[21]
[]
[]
[22]
[]
[]
[23]
[]
[]
[24]
[]
[]
[25]
[]
[]
[26]
[]
[]
[27]
[]
[]
[28]
[]
[]
[29]
[]
[]
[30]
[]
[]
[31]
[]
[]
[32]
[]
[]
[33]
[]
[]
[34]
[]
[]
[35]
[]
[]
[36]
[]
[]
[37]
[]
[]
[38]
[]
[]
[39]
[]
[]
[40]
[]
[]
[41]
[]
[]
[42]
[]
[]
[43]
[]
[]
[44]
[]
[]
[45]
[]
[]
[46]
[]
[]
[47]
[]
[]
[48]
[]
[]
[49]
[]
[]
[50]
[]
[]
[51]
[]
[]
[52]
[]
[]
[53]
[]
[]
[54]
[]
[]
[55]
[]
[]
[56]
[]
[]
[57]
[]
[]
[58]
[]
[]
[59]
[]
[]
[60]
[]
[]
[61]
[]
[]
[62]
[]
[]
[63]
[]
[]
[64]
[]
[]
[65]
[]
[]
[66]
[]
[]
[67]
[]
[]
[68]
[]
[]
[69]
[]
[]
[70]
[]
[]
[71]
[]
[]
[72]
[]
[]
[73]
[]
[]
[74]
[]
[]
[75]
[]
[]
[76]
[]
[]
[77]
[]
[]
[78]
[]
[]
[79]
[]
[]
[80]
[]
[]
[81]
[]
[]
[82]
[]
[]
[83]
[]
[]
[84]
[]
[]
[85]
[]
[]
[86]
[]
[]
[87]
[]
[]
[88]
[]
[]
[89]
[]
[]
[90]
[]
[]
[91]
[]
[]
[92]
[]
[]
[93]
[]
[]
[94]
[]
[]
[95]
[]
[]
[96]
[]
[]
[97]
[]
[]
[98]
[]
[]
[99]
[]
[]
[100]
[]
[]
[101]
[]
[]
[102]
[]
[]
[103]
[]
[]
[104]
[]
[]
[105]
[]
[]
[106]
[]
[]
[107]
[]
[]
[108]
[]
[]
[109]
[]
[]
[110]
[]
[]
[111]
[]
[]
[112]
[]
[]
[113]
[]
[]
[114]
[]
[]
[115]
[]
[]
[116]
[]
[]
[117]
[]
[]
[118]
[]
[]
[119]
[]
[]
[120]
[]
[]
[121]
[]
[]
[122]
[]
[]
[123]
[]
[]
[124]
[]
[]
[125]
[]
[]
[]
[]
[]
["　　年　　　組　　　　番　氏名　　　　　　　　　　　　　　　　　　　　　　　　　　点"]

{"sheet":"問題元","index":5,"n_rows":280,"n_cols":37,"rows_kept":280,"cut":false,"hidden":true,"merged":[]}
[1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35]
[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，代金は小切手を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，ただ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，小切手を振り出した。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わかった。",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わかった。",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，ただ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，代金は小切手を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，ただ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","は小切手を振り出して支払い，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あ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","あての為替手形","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","はすでに当店あてに受け取っていた約束手形を裏書譲渡し，残額は同店あての約束手形を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","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むねの通知があった。",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，当店あての約束手形","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，残額は小切手を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むねの通知を，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","とともに小切手を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，代金は小切手を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","を小切手を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・いすを","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","の支払いにあたり，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,"従業員の出張にさいし，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，約束手形を振り出して","a","を借り入れていたが，本日，利息","b","とともに，小切手を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","の支払いにあたり，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,"従業員の出張にさいし，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，小切手を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，小切手を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，代金は小切手を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，小切手を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，ただ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,"決算にあたり，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）にあたり，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）にあたり，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,"決算にあたり，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,"決算にあたり，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,"決算にあたり，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,"期首にあたり，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,"決算にあたり，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,"期首にあたり，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,"決算にあたり，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,"期首にあたり，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,"決算にあたり，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,"期首にあたり，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,"決算にあたり，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,"期首にあたり，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）"]
[]
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[11,null,"商品仕入","現金",null,"から商品","を仕入れ，全額","で支払った。",null,null,"仕入","現金"]
[12,null,"商品仕入","掛け",null,"から商品","を仕入れ，全額","で支払った。",null,null,"仕入","買掛金"]
[13,null,"商品仕入","手形",null,"から商品","を仕入れ，全額","で支払った。",null,null,"仕入","支払手形"]
[14,null,"商品仕入","現金","掛け","から商品","を仕入れ，","は","で支払い，残額は","とした。","仕入","現金","買掛金"]
[15,null,"商品仕入","小切手","掛け","から商品","を仕入れ，","は","で支払い，残額は","とした。","仕入","現金","買掛金"]
[16,null,"商品仕入","現金","手形","から商品","を仕入れ，","は","で支払い，残額は","とした。","仕入","現金","支払手形"]
[17,null,"商品仕入"]
[2,null,"商品売却"]
[3,null,"備品購入"]
[4,null,"備品売却"]
[5,null,"株式購入"]
[6,null,"株式売却"]

{"sheet":"項目立て","index":6,"n_rows":90,"n_cols":28,"rows_kept":90,"cut":false,"hidden":true,"merged":[]}
[1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,null,null,null,"－－－－－－－－"]
["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"]