Closing 決算 Kessan
Trial Balance

Trial Balance 試算表 Shisan-hyo

Sample Trial Balance, Selected

Note 1: Beginning balance + Dr.− Cr. = Closing balance

Note 2: "AR" means "Accounts receivable". "AP" means "Accounts payable".

Element
要素
Yoso
Account Name
勘定科目
Kanjo-kamoku
Beginning balance
期首残高
Kishu-zandaka
Dr.
借方
Karikata
Cr.
貸方
Kashikata
Closing balance
期末残高
Kimatsu-zandaka
Asset
資産
Shisan
Cash
現金
Genkin
2,345,6781,987,6541,890,1232,443,209
Bank
預金
Yokin
13,555,66613,567,89013,432,10913,691,447
AR-trade
売掛金・未収収益
Urikake-kin, Mishu-shueki
28,334,67821,678,90126,789,01223,224,567
AR-other
未収金・未収収益
Mishu-kin, Mishu-shueki
98,76599,99998,76599,999
Inventories
製品・商品・材料
Seihin, Shohin, Zairyo
28,334,67821,678,90126,789,01223,224,567
Prepaid expense
前払費用
Maebarai-hiyo
34,56723,45632,10925,914
Liability
負債
Fusai
AP-trade
買掛金・未払費用
Kaikake-kin, Mibarai-hiyo
(15,678,901)16,789,01214,321,098(13,201,987)
AP-other
未払金・未払費用
Mibarai-kin, Mibarai-hiyo
(145,678)127,890210,987(228,775)
Loans
借入金
Kariire-kin
(8,765,432)123,4560(8,641976)
Withholdings
預り金
Azukari-kin
(56,789)56,78954,321(54,321)
Equity
資本・純資産
Shihon, Jun-shhisan
Common stock
資本金
Shihon-kin
(5,000,000)00(5,000,000)
Retained earnings
資本剰余金
Shihon-joyo-kin
(2,708,864)01,010,123(3,781,987)
Revenue
収益
Shueki
Sales
売上
Uriage
(23,303,678)7,89023,210,987(46,506,775)
Fees Income
受取報酬
Uketori-hoshu
(296,295)0332,109(628,404)
Expense
費用
Hiyo
Travel
旅費交通費
Ryohi-kotsu-hi
912,345345,67801,258,023
Insurance
保険料
Hokenryo
45,67823,456069,134
Legal welfare
法定福利費
Hotei-fukuri-hi
567,890567,89001,135,780
Employees benefit
福利厚生費
Fukuri-kosei-hi
34,56732,109066,676


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