In bookkeeping, the place in the ledger where changes in assets and capital are recorded and calculated for each account item. [New English-Japanese Dictionary of Commerce (1904)] Source: The Selected Edition of the Japanese Language Dictionary About the Selected Edition of the Japanese Language Dictionary Information |
〘名〙 簿記で、財産および資本の変動を各勘定科目ごとに記録計算する帳簿上の場所。〔英和商業新辞彙(1904)〕
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