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@sio-iruka

【簿記3級】勘定科目一覧（純資産の部）

Posted at

はじめに

　簿記3級出題範囲の勘定科目一覧（純資産の部）についてまとめてみました。

純資産の部

資本金

　株主が会社へ提供した資金。会社が設立時に所有しているお金。

利益準備金

　企業が稼いだ利益のうち、法律で積み立てることが義務付けられている利益。

繰越利益剰余金

　企業が稼いだ利益のうち、来期に持ち越す利益。

おわりに

ここまで読んでいただきありがとうございます！

参考文献

・アプリケーション
簿記3級 解説付き問題集 - 仕訳入門や学習法も充実 TRIPS LLC
勘定科目一覧　３．純資産の部

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