Last Updated
：2026/01/08
複式簿記
Hiragana
ふくしきぼき
Noun
Japanese Meaning
一つの取引を借方と貸方の二面から記録する簿記の方法 / 資産・負債・資本・収益・費用の勘定科目別に帳簿を整理し、企業の財政状態と経営成績を体系的に把握できる簿記制度
Easy Japanese Meaning
おかねのでいりを、ふたつのきろくにしてかくしかた。まちがいをへらす。
Chinese (Simplified) Meaning
会计中的复式记账法 / 以借方和贷方对应记录的记账方法 / 每笔交易同时记入借方与贷方的会计制度
Chinese (Traditional) Meaning
會計的雙重記帳制度，每筆交易同記借方與貸方 / 以借貸對應維持帳目平衡的簿記方法
Korean Meaning
차변과 대변을 동시에 기록하는 회계 기장 방식 / 각 거래를 두 계정에 이중으로 기재하는 부기법
Indonesian
pembukuan berpasangan / pembukuan double-entry / sistem pencatatan dua sisi (akuntansi)
Vietnamese Meaning
kế toán ghi sổ kép / phương pháp hạch toán kép / hệ thống kế toán kép
Tagalog Meaning
sistema ng dobleng-entry sa pagtatala ng pananalapi / paraang pang-accounting kung saan ang bawat transaksyon ay may debit at credit / sistema ng pagtatala ng mga transaksyon na may magkaparis na debit at credit
Sense（1）
(accounting) double-entry bookkeeping
（ canonical ）
（ romanization ）
（ romanization ）
（ hiragana historical ）
（ hiragana ）
Quizzes for review
See correct answer
複式簿記
See correct answer
I learned double-entry bookkeeping at university.
See correct answer
私は大学で複式簿記を学びました。
Japanese - English
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