{"Dojo":{"knowledgePointLabels":{"boki_3":{"accrual_deferral_adjustments":"見越し・繰延べと期間配分","allowance_adjustments":"貸倒引当金の決算整理","bad_debt_allowance_journals":"貸倒れと貸倒引当金の仕訳","balance_sheet_preparation":"貸借対照表の作成と表示","cash_bank_journals":"現金・預金と仮勘定の仕訳","cash_books_petty_cash":"現金出納帳・小口現金と定額資金前渡制","correction_compound_entries":"訂正仕訳と複合仕訳","depreciation_adjustments":"減価償却の決算整理","equity_financing_entries":"出資・増資と借入の仕訳","fixed_asset_journals":"固定資産の取得・減価償却・売却仕訳","general_ledger_vouchers":"総勘定元帳への転記と3伝票制","income_closing_transfer":"損益振替と繰越利益剰余金","income_statement_preparation":"損益計算書の作成と利益区分","inventory_cogs_adjustments":"期末商品と売上原価の決算整理","inventory_ledger_methods":"商品有高帳・先入先出法・移動平均法","merchandise_journals":"商品売買・返品の仕訳","payroll_tax_journals":"給与・預り金と税金の仕訳","receivable_payable_ledgers":"売掛金・買掛金元帳と照合","receivables_payables_journals":"債権債務・手形・電子記録債権の仕訳","retained_earnings_rollforward":"繰越利益剰余金の増減と配当","supplies_adjustments":"消耗品・貯蔵品の決算整理","tax_closing_adjustments":"消費税・法人税等の決算整理","trial_balance_error_correction":"試算表の誤り発見と訂正","trial_balance_forms":"試算表の種類と貸借一致","trial_balance_reconstruction":"不明金額の逆算と試算表再作成","worksheet_to_statements":"精算表から財務諸表への振替"}}}}