負債・純資産科目にかかる簿記検定試験3級レベルの設問を実際にといてみましょう。
負債科目編
Q1
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Question-account-name-21.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/accountname-question-click.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Answer-account-name-click.png)
解説はこちら「簿記~勘定科目をアニメーションで確認」
Q2
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Question-account-name-22.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/accountname-question-click.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Answer-account-name-click.png)
解説はこちら「簿記~勘定科目をアニメーションで確認」
Q3
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Question-account-name-23.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/accountname-question-click.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Answer-account-name-click.png)
解説はこちら「簿記~勘定科目をアニメーションで確認」
Q4
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Question-account-name-24.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/accountname-question-click.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Answer-account-name-click.png)
解説はこちら「簿記~勘定科目をアニメーションで確認」
Q5
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Question-account-name-25.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/accountname-question-click.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Answer-account-name-click.png)
解説はこちら「簿記~勘定科目をアニメーションで確認」
純資産科目編
Q1
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Question-account-name-31.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/accountname-question-click.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Answer-account-name-click.png)
解説はこちら「簿記~勘定科目をアニメーションで確認」
Q2
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Question-account-name-32.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/accountname-question-click.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Answer-account-name-click.png)
解説はこちら「簿記~勘定科目をアニメーションで確認」
Q3
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Question-account-name-33.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/accountname-question-click.png)
![](https://www.eurekapu.com/wp-content/uploads/2016/11/Answer-account-name-click.png)
解説はこちら「簿記~勘定科目をアニメーションで確認」