{"Dojo":{"knowledgePointLabels":{"boki_2":{"bank_reconciliation_accruals":"Bank reconciliation and period-end accruals","branch_accounting":"Head-office/branch accounting and internal profit","capital_consolidation_goodwill":"Capital consolidation and goodwill","consumption_corporate_tax":"Consumption and corporate tax accounting","cost_estimation":"Cost estimation and the high-low method","cvp_break_even":"CVP and break-even analysis","departmental_overhead_allocation":"Departmental and overhead allocation","direct_absorption_costing":"Direct and absorption costing","equity_dividends_reserves":"Equity, dividends, and legal reserves","expense_cost_classification":"Expense and direct/indirect cost classification","financial_statements_closing":"Financial statements, closing, and worksheets","fixed_assets_depreciation":"Fixed assets, depreciation, and disposal","foreign_currency_transactions":"Foreign-currency transactions and exchange differences","intangible_assets_rd":"Intangibles, software, and R&D","intercompany_eliminations":"Intercompany balance and transaction eliminations","inventory_valuation_cogs":"Inventory valuation and cost of goods sold","job_order_costing":"Job-order costing and production orders","joint_byproduct_costing":"Joint products, by-products, and joint costs","labor_costing":"Labor cost and wage-rate variance","lease_accounting":"Lease accounting","material_costing":"Material cost, usage, and price variance","merchandise_sales_returns":"Merchandise sales, returns, and revenue recognition","noncontrolling_interest_dividends":"Non-controlling interests and intercompany dividends","overhead_budget_variances":"Overhead budget and capacity variances","process_costing_equivalent_units":"Process costing and equivalent units","process_loss_stage_costing":"Normal loss and stage costing","provisions_allowances":"Provisions, allowances, and estimated costs","receivables_bills_securities":"Receivables, bills, and securities","relevant_cost_decisions":"Relevant-cost and short-term decisions","standard_cost_variances":"Standard costing and variance analysis","tax_effect_accounting":"Tax-effect accounting and deferred tax","unrealized_profit_elimination":"Unrealized-profit elimination"}}}}