[Date Prev][Date Next][Thread Prev][Thread Next][Date Index][Thread Index][TOP]

Re: Request for reviewing Japanese translation of GnuCash Concepts Guide


$BdFC+$G$9!#(B
(B
(BGnuCash Concepts Guide$B$N(B3$B>O$N%l%S%e!<$r9T$$$^$7$?!#(B
$B$h$m$7$/$*4j$$$7$^$9!#(B
(B-- 
(BHiroto Kagotani
(B<hiroto.kagotani@xxxxxxxxx>
(B
(B> 3.1.
(B> Basic Accounting Concepts
(B> $B4pK\$N2q7W>e$N4pAC35G0(B
(B> Assets, Liabilities, Equity, Income and Expenses.
(B> $B;q;:!"Ii:D!"3t<0!"<}1W!"$*$h$SHqMQ$G$9!#(B
$B!V=c;q;:!W!J(BEquity $B8mLu!K(B
(B
(B> Balance Sheet Accounts are used to track the changes in value of things you own or owe.
(B> $BB_HI=4*Dj$O!"=jM-$^$?$OIi$C$F$$$k$b$N$N6bA,E*$J2ACM$NJQ99$rDI@W$9$k$N$K;HMQ$5$l$^$9!#(B
$B!VJQ2=$rDI@W!W!J)3X6b!"DqEv!"$"$J$?$NEj;q>Z5r6b4*Dj!"$^$?$O$$$D$+JV:Q$7$J$1$l$P$J$i$J$$B>$N2?$+$r4^$_$^$9!#(B
$B!VB_M?>)3X6b!W!JHI=4*Dj$,C1$K=jM-$7$F$$$k$+Ii$C$F$$$kJ*$N6bA,E*$J2ACM$rDI@W$7$F$$$k4V!"<}1W$HHqMQ4*Dj2JL\$G!"$3$l$i$N4*Dj2JL\$N6bA,E*$J2ACM$rJQ$($k$3$H$,$G$-$^$9!#(B
$B!VDI@W$9$k$N$KBP$7$F!"!W!V<}1W$HHqMQ4*Dj2JL\$O!"!W!J$d$d&IJ$^$?$OB>$NC/$+$K$h$C$FDs6!$5$l$?%5!<%S%9$r9XF~$9$k$N$K;H$&$*6b$r0UL#$7$^$9!#(B
$B!VB>$NC/$+$K$h$C$FDs6!$5$l$k>&IJ$d%5!<%S%9!W!J8mLu!K(B
(B
(B> 3.2.
(B
(B> But first, let's begin with a definition of an account in GnuCash.
(B> $B:G=i$K!"(BGnuCash$B$GDj5A$5$l$k4*Dj2JL\$NDj5A$+$i;O$a$^$7$g$&!#(B
$B!V(BGnuCash$B$G$N4*Dj2JL\$NDj5A!W!J$d$d8mLu!K(B
(B
(B> Since an account can contain other accounts, you often see account trees in GnuCash, in which logically associated accounts reside within a common parent account.
(B> $B4*Dj2JL\$OB>$N4*Dj2JL\$r4^$`$3$H$,$G$-!"(BGnuCash$B$G$O4*Dj2JL\%D%j!<$H$7$FI=$5$l$^$9!#0lHLE*$J?F4*Dj2JL\$NCf$KB0$5$;$k$3$H$G4*Dj2JL\$NO@M}E*$J4X78$rI=$7$^$9!#(B
$B!VO@M}E*$K4XO"$N$"$k4*Dj2JL\72$,!"6&DL$N?F4*Dj2JL\Fb$KB0$7$^$9!#!W!J8mLu!K(B
(B
(B> the reason there are more GnuCash account types than basic accounting types is that this allows GnuCash to perform specialized tracking and handling of certain accounts.
(B> $B4pK\E*$J2q7W=hM}%?%$%W$h$jB?$/$N(BGnuCash$B4*Dj2JL\%?%$%W$,$"$kM}M3$O!"(BGnuCash$B$K$*$$$F4*Dj2JL\$N@lLg2=$?DI@W$Ho!"%S%8%M%9$@$1$GMxMQ$5$l$k(B $B4*Dj2JL\$G$9!#$"$J$?$+$i$N$9$Y$F$N%m!<%s!"DqEv$^$?$O>h$jJ*$N%m!<%s$J$I$N0lHL$K$h$jBg$-$$D94|B_IU$K$3$N%?%$%W$N4*Dj2JL\$r;HMQ$7$^$9!#(B
$B!V=;Bp%m!<%s$^$?$O<+F0e$N4pAC35G0$G@bL@$5$l$?MQ8l$r;W$$=P$7$F$/$@$5$$!#(B
$B!VB_J}!W$H!Ve!"B_J}$H$l!"$"$k%?%$%W$N4*Dj2JL\$rA}2C$5$;!"!"B>$N4*Dj2JL\$r8:>/$5$;$^$9!#(B
$B!V$N!W!J8m;z!K(B
(B
(B> So why is this reversed in accounting?
(B> $B$G$O!"$J$<2q7W=hM}$G$O5U$5$l$k$N$G$7$g$&$+(B?
$B!V5UE>!W!)!J8m;z!)!K(B
(B
(B> Their perspective is exactly opposite to yours.
(B> $B$=$l$i$N4QE@$O87L)$K$K$"$J$?$N4QE@$HH?BP$G$9!#(B
$B!VH`$i$N!W!J6d9TB&$N!K!J$d$d/$G$"$k$N$G!"$"$J$?$N6d9T8}:B$NB_J}$G$9!#(B
$B!V$"$J$?$O6d9T8}:B$NB_J}$K5-F~$7$^$9!#!W!J8mLu!K(B
(B
(B> To the bank, this is a decrease in a liability, so they debit your bank account.
(B> $B6d9T$K$H$C$F!"$3$l$,Ii:D$N8:>/$G$"$k$N$G!"$=$l$i$O6d9T8}:B$NO$+$i3X$s$@>pJs$r;HMQ$7$F0lHLE*$J8D?M$N;q;:1?MQ4*Dj2JL\I=$r:n@.$9$ke!K(B
(B
(B> Your Equity would be the starting values of your bank accounts and credit card (we do not have those amounts yet, but we know they exist).
(B> $B=c;q;:$O6d9T8}:B4*Dj2JL\$H%/%l%8%C%H%+!<%I4*Dj2JL\$N=i4|CM(B ($B$^$@6b3[$r7h$a$F$$$^$;$s$,!"B8:_$OCN$C$F$$$^$9(B) $B$G$9!#(B
$B!V6d9T8}:B$H%/%l%8%C%H%+!<%I$N!W!JF1>e!K(B
(B
(B> 3.3.2.
(B> When you have created the top-level accounts, the main Account page in GnuCash should look like below
(B> $B:G>e0L4*Dj2JL\$r:n@.$7$?;~!"(BGnuCash$B$N4*Dj2JL\%a%$%s%Z!<%8$O0J2<$N$h$&$K$J$j$^$9!#(B
$B!V$r$9$Y$F:n@.$9$k$H!W!Jo$O4XO"$9$k4*Dj2JL\$N%0%k!<%W2=$r9T$$$^$9(B ($B$3$NNc$K$*$1$k@G6b4*Dj2JL\$J$I$N$h$&$K(B)$B!#(B
$B!V$3$l$O4XO"$9$k4*Dj2JL\$N%0%k!<%W$KBP$7$F$h$/9T$o$l$^$9!W!J$d$d(B $B%S%6(B ($B4*Dj2JL\%?%$%W(B $B%/%l%8%C%H%+!<%I!"?F4*Dj2JL\(B $BIi:D(B)
$B!V(BVisa$B!W(B
(B
(B> With this basic framework in place, we can now begin to populate the accounts with transactions.
(B> $B$3$N4pK\E*$J%U%l!<%`%o!<%/$,E,=j$K$"$k>l9g!":#!"