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この記事では、日商簿記3級の合格を目指す外国人の方向けに、英語で学べる学習教材を提供します。 企業において、日々の取引は帳簿(ちょうぼ)に記入されることで記録されます。帳簿記入(ちょうぼきにゅう)を短縮(たんしゅく)して簿記と呼ばれます。