帳簿

1. Origins, structure, and basic meaning

• Structure: 帳簿, read ちょうぼ, denotes a ledger in which income, expenses, or transactions are recorded systematically over time.
• Basic usage: It names accounting books used to enter daily sales and examined one by one by a tax professional.

2. Common pitfalls and similar expressions

• A continuing record of transactions
  • It is a systematic, cumulative record of income, expenses, or transactions rather than a one-time note.