{"Dojo":{"knowledgePointLabels":{"boki_2":{"bank_reconciliation_accruals":"銀行勘定調整と経過勘定","branch_accounting":"本支店会計と内部利益","capital_consolidation_goodwill":"資本連結とのれん","consumption_corporate_tax":"消費税・法人税等の会計","cost_estimation":"原価予測と高低点法","cvp_break_even":"CVP分析と損益分岐点","departmental_overhead_allocation":"部門別計算と製造間接費配賦","direct_absorption_costing":"直接原価計算と全部原価計算","equity_dividends_reserves":"純資産・配当と利益準備金","expense_cost_classification":"経費と直接・間接費の分類","financial_statements_closing":"財務諸表・決算と精算表","fixed_assets_depreciation":"固定資産の取得・減価償却・売却","foreign_currency_transactions":"外貨建取引と為替差損益","intangible_assets_rd":"無形固定資産・ソフトウェアと研究開発費","intercompany_eliminations":"連結会社間取引の消去","inventory_valuation_cogs":"棚卸資産評価と売上原価","job_order_costing":"個別原価計算と製造指図書","joint_byproduct_costing":"連産品・副産物と結合原価","labor_costing":"労務費と賃率差異","lease_accounting":"リース会計","material_costing":"材料費・消費量と価格差異","merchandise_sales_returns":"商品売買・返品と収益認識","noncontrolling_interest_dividends":"非支配株主持分と内部配当","overhead_budget_variances":"製造間接費の予算差異・操業度差異","process_costing_equivalent_units":"総合原価計算と完成品換算量","process_loss_stage_costing":"正常減損と工程別投入","provisions_allowances":"引当金と見積費用","receivables_bills_securities":"債権・手形と有価証券","relevant_cost_decisions":"関連原価と短期意思決定","standard_cost_variances":"標準原価計算と差異分析","tax_effect_accounting":"税効果会計と繰延税金","unrealized_profit_elimination":"未実現利益の消去"}}}}