Last Updated
：2025/12/06
book of original entry
Noun
Japanese Meaning
企業のすべてまたは特定の種類の取引を時系列に記録し、その記録をもとに総勘定元帳や補助台帳への転記が行われる一次記録簿のこと。 / 会計上、各取引の原始記録を記入する帳簿、つまり仕訳帳としての役割を果たす帳簿。
（ plural ）
Quizzes for review
A record book in which all transactions (or all of a certain class) of a business are recorded and from entries are made in accounting records such as the general ledger or subsidiary ledgers.
音声機能が動作しない場合はこちらをご確認ください
See correct answer
book of original entry
The auditor asked to inspect the company's book of original entry to verify that every transaction had been recorded before postings to the general ledger.
See correct answer
The auditor asked to inspect the company's book of original entry to verify that every transaction had been recorded before postings to the general ledger.
音声機能が動作しない場合はこちらをご確認ください
English - English
Word Edit Setting
- Users who have edit permission for words - All Users
- Screen new word creation
- Screen word edits
- Screen word deletion
- Screen the creation of new headword that may be duplicates
- Screen changing entry name
- Users authorized to vote on judging - Editor
- Number of votes required for decision - 1
Sentence Edit Setting
- Users who have edit permission for sentences - All Users
- Screen sentence deletion
- Users authorized to vote on judging - Editor
- Number of votes required for decision - 1
Quiz Edit Setting
- Users who have edit permission for quizzes - All Users
- Users authorized to vote on judging - Editor
- Number of votes required for decision - 1
