{"id":3783,"date":"2024-04-30T12:05:21","date_gmt":"2024-04-30T03:05:21","guid":{"rendered":"https:\/\/www.dreamkuroki.com\/?p=3783"},"modified":"2024-10-24T13:01:21","modified_gmt":"2024-10-24T04:01:21","slug":"%e7%b0%bf%e8%a8%98%e3%82%92%e5%8b%89%e5%bc%b7%e3%81%99%e3%82%8b%e3%81%aa%e3%82%89%e8%8b%b1%e8%aa%9e%e3%81%a7","status":"publish","type":"post","link":"https:\/\/www.dreamkuroki.com\/?p=3783","title":{"rendered":"\u7c3f\u8a18\u3092\u52c9\u5f37\u3059\u308b\u306a\u3089\u82f1\u8a9e\u3067"},"content":{"rendered":"<p>\u6700\u8fd1\u3001IFRS\u3068\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3088\u3046\u3068\u601d\u3044\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u3044\u308d\u3044\u308d\u3068\u8abf\u3079\u3066\u3044\u307e\u3057\u305f\u3002\u305d\u3053\u306b\u306f\u3001\u6c17\u304c\u3064\u304f\u3068\u3001\u82e5\u3044\u9803\u306b\u3088\u304f\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u4f1a\u8a08\u7528\u8a9e\u3060\u3089\u3051\u3067\u3057\u305f\u3002<\/p>\n<p>\u3082\u304630\u5e74\u4ee5\u4e0a\u3082\u4f01\u696d\u4f1a\u8a08\u306b\u643a\u308f\u3063\u3066\u304d\u305f\u306e\u3067\u3001\u3053\u3046\u3057\u305f\u6587\u7ae0\u3082\u3059\u3089\u3059\u3089\u8aad\u3093\u3067\u3044\u308b\u4eca\u306e\u81ea\u5206\u3068\u3001\u82e5\u3044\u9803\u306b\u82e6\u52b4\u3057\u3066\u3044\u305f\u6642\u3068\u3092\u6bd4\u8f03\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002\u4f55\u3082\u77e5\u3089\u306a\u304b\u3063\u305f\u3042\u306e\u6642\u4ee3\u304b\u3089\u3001\u6d77\u5916\u3067\u306e\u4f1a\u793e\u7acb\u3061\u4e0a\u3052\u3067\u539f\u4fa1\u8a08\u7b97\u5236\u5ea6\u3092\u69cb\u7bc9\u3057\u3001\u307e\u305f\u3001\u6708\u6b21\u6c7a\u7b97\u5236\u5ea6\u3092\u5c0e\u5165\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306a\u3069\u5c02\u9580\u7684\u306a\u3053\u3068\u3082\u82e6\u52b4\u3057\u306a\u304c\u3089\u7d4c\u9a13\u3057\u3066\u304d\u305f\u3053\u3068\u3092\u601d\u3044\u51fa\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-3744 aligncenter\" src=\"https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/man-7116367_1280-1-300x200.jpg\" alt=\"\" width=\"600\" height=\"400\" srcset=\"https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/man-7116367_1280-1-300x200.jpg 300w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/man-7116367_1280-1-1024x682.jpg 1024w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/man-7116367_1280-1-768x512.jpg 768w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/man-7116367_1280-1-1000x666.jpg 1000w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/man-7116367_1280-1-230x153.jpg 230w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/man-7116367_1280-1-350x233.jpg 350w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/man-7116367_1280-1-480x320.jpg 480w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/man-7116367_1280-1.jpg 1280w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>\u79c1\u306f\u3001\u5927\u5b66\u306e\u6642\u3001\u7c3f\u8a18\u4f1a\u8a08\u306f\u96e3\u3057\u3044\u7528\u8a9e\u3070\u304b\u308a\u3067\u3042\u307e\u308a\u597d\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u65b0\u5352\u3067\u5165\u793e\u3057\u305f\u4f1a\u793e\u3067\u3001\u5f53\u6642\u3001\u82f1\u8a9e\u304c\u3067\u304d\u308b\u4eba\u304c\u7d4c\u7406\u90e8\u306b\u3044\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u7406\u7531\u3067\u7d4c\u7406\u90e8\u306b\u914d\u5c5e\u3055\u308c\u305f\u306e\u3067\u3059\u3002\u3067\u3059\u304b\u3089\u3001\u305d\u3053\u304b\u3089\u81ea\u5206\u3067\u7c3f\u8a18\u30fb\u4f1a\u8a08\u3092\u4e00\u751f\u61f8\u547d\u52c9\u5f37\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u72ec\u7279\u306e\u4f1a\u8a08\u7528\u8a9e\u304c\u306a\u304b\u306a\u304b\u96e3\u3057\u304f\u3001\u53c2\u8003\u66f8\u3092\u8aad\u3080\u306e\u3082\u82e6\u75db\u3067\u3057\u305f\u3002\u3060\u3044\u305f\u3044\u3001\u300c\u8cb7\u639b\u91d1\u300d\u300c\u58f2\u639b\u91d1\u300d\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\u306b\u306f\u9001\u308a\u4eee\u540d\u304c\u306a\u3044\u306e\u3067\u3059\u3002\u6b63\u3057\u3044\u65e5\u672c\u8a9e\u306a\u3089\u3070\u3001\u300c\u8cb7\u3044\u639b\u3051\u91d1\u300d\u300c\u58f2\u308a\u639b\u3051\u91d1\u300d\u300c\u8cb8\u3057\u5012\u308c\u5f15\u304d\u5f53\u3066\u91d1\u300d\u3068\u66f8\u304f\u306f\u305a\u3067\u3059\u3002\u305d\u3082\u305d\u3082\u3053\u308c\u3089\u306e\u5c02\u9580\u7528\u8a9e\u306e\u610f\u5473\u3092\u77e5\u3063\u3066\u3044\u306a\u3044\u3068\u8aad\u3080\u3053\u3068\u3059\u3089\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-3785 aligncenter\" src=\"https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/calculator-385506_1280-300x177.jpg\" alt=\"\" width=\"602\" height=\"355\" srcset=\"https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/calculator-385506_1280-300x177.jpg 300w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/calculator-385506_1280-1024x603.jpg 1024w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/calculator-385506_1280-768x452.jpg 768w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/calculator-385506_1280-1000x589.jpg 1000w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/calculator-385506_1280-230x135.jpg 230w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/calculator-385506_1280-350x206.jpg 350w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/calculator-385506_1280-480x283.jpg 480w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/calculator-385506_1280.jpg 1280w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/><\/p>\n<p>\u5f53\u6642\u3001\u77e5\u308a\u5408\u3044\u304b\u3089\u52e7\u3081\u3089\u308c\u3066\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u7c3f\u8a18\u306e\u5165\u9580\u66f8\u3092\uff11\u518a\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002\u3082\u3061\u308d\u3093\u5168\u3066\u82f1\u8a9e\u3067\u3059\u3002\u305d\u306e\u672c\u3092\u3056\u3063\u3068\u8aad\u3093\u3067\u3001\u5c11\u306a\u304b\u3089\u305a\u306e\u885d\u6483\u3092\u53d7\u3051\u307e\u3057\u305f\u3002\u65e5\u672c\u306e\u7c3f\u8a18\u306e\u6559\u79d1\u66f8\u3088\u308a\u3082\u305c\u3093\u305c\u3093\u512a\u3057\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u3067\u8a00\u3046\u3068\u3053\u308d\u306e\u300c\u8cb7\u639b\u91d1\u300d\u306f\u3001\u82f1\u8a9e\u3067\u306f\u3001&#8221;Account Payable&#8221;\u3001\u300c\u58f2\u639b\u91d1\u300d\u306f&#8221;Account Receivable&#8221;\u3068\u66f8\u3044\u3066\u3042\u308a\u3001\u8aad\u3093\u3067\u305d\u306e\u610f\u5473\u306e\u901a\u308a\u3067\u3068\u3066\u3082\u308f\u304b\u308a\u3084\u3059\u3044\u306e\u3067\u3059\u3002\u307e\u305f\u3001\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\u306b\u3064\u3044\u3066\u3082\u3001&#8221;Allowance for doubtful accounts&#8221;\u3068\u8a00\u3063\u3066\u3001\u8aad\u3093\u3067\u305d\u306e\u307e\u307e\u306e\u610f\u5473\u3067\u3059\u3002\u3064\u307e\u308a\u300c\u56de\u53ce\u898b\u8fbc\u307f\u304c\u7591\u308f\u3057\u3044\u52d8\u5b9a\u306e\u5099\u3048\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n<p>\u79c1\u306f\u3001\u3053\u306e\u82f1\u8a9e\u306e\u672c\u304c\u3068\u3066\u3082\u6c17\u306b\u5165\u308a\u307e\u3057\u305f\u3002\u5f53\u6642\u3001\u82f1\u8a9e\u3067\u6d77\u5916\u5b50\u4f1a\u793e\u3068\u306e\u50b5\u6a29\u50b5\u52d9\u306e\u7167\u5408\u3084\u53d6\u5f15\u9ad8\u306e\u78ba\u8a8d\u3092\u62c5\u5f53\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3053\u306e\u672c\u306b\u66f8\u3044\u3066\u3042\u308b\u4f1a\u8a08\u72ec\u7279\u306e\u8868\u73fe\u3092\u4f7f\u3046\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u3084\u308a\u53d6\u308a\u306e\u82f1\u8a9e\u3067\u306e\u6587\u7ae0\u304c\u3059\u3093\u306a\u308a\u3068\u66f8\u304f\u3053\u3068\u304c\u3067\u304d\u305f\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4fbf\u5229\u306b\u4f7f\u3063\u3066\u3044\u305f\u5358\u8a9e\u306b\u306f\u3001\u201dappropriate(\u3075\u3055\u308f\u3057\u3044\u3001\u6b63\u3057\u3044\uff09\u201d\u3001\u201dprocedure(\u624b\u7d9a\u304d\u3001\u51e6\u7406\uff09\u201d\u3001\u201ddepreciation(\u76ee\u6e1b\u308a\u3001\u6e1b\u4fa1\u511f\u5374\uff09\u201d\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u672c\u306f\u3001\u305d\u306e\u5f8c\u3001\u82f1\u8a9e\u3068\u4e00\u7dd2\u306b\u7c3f\u8a18\u306e\u5b9f\u52d9\u3082\u5b66\u3093\u3067\u3044\u304f\u304d\u3063\u304b\u3051\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u96e3\u3057\u3044\u7528\u8a9e\u3060\u3089\u3051\u306e\u7c3f\u8a18\u30fb\u4f1a\u8a08\u306e\u672c\u3092\u521d\u3081\u304b\u3089\u8aad\u307e\u305a\u306b\u3001\u307e\u305a\u306f\u3001\u82f1\u8a9e\u306e\u672c\u3067\u3056\u3063\u3068\u5168\u4f53\u3092\u7406\u89e3\u3057\u3066\u3001\u305d\u306e\u5f8c\u3067\u65e5\u672c\u8a9e\u306e\u672c\u3092\u8aad\u3080\u3053\u3068\u3067\u3001\u3059\u3093\u306a\u308a\u3068\u672c\u306b\u5165\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-2428 aligncenter\" src=\"https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2023\/04\/savings-g336bf2eb8_1280-300x200.jpg\" alt=\"\" width=\"600\" height=\"400\" srcset=\"https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2023\/04\/savings-g336bf2eb8_1280-300x200.jpg 300w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2023\/04\/savings-g336bf2eb8_1280-1024x682.jpg 1024w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2023\/04\/savings-g336bf2eb8_1280-768x512.jpg 768w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2023\/04\/savings-g336bf2eb8_1280-1000x666.jpg 1000w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2023\/04\/savings-g336bf2eb8_1280-230x153.jpg 230w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2023\/04\/savings-g336bf2eb8_1280-350x233.jpg 350w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2023\/04\/savings-g336bf2eb8_1280-480x320.jpg 480w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2023\/04\/savings-g336bf2eb8_1280.jpg 1280w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u3082\u305d\u3082\u3001\u3069\u3046\u3057\u3066\u3053\u3093\u306a\u306b\u7c3f\u8a18\u4f1a\u8a08\u306e\u7528\u8a9e\u306f\u96e3\u3057\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4ea1\u304f\u306a\u3089\u308c\u3066\u3057\u307e\u3063\u305f\u5143\u4fe1\u8d8a\u5316\u5b66\u306e\u91d1\u5b50\u662d\uff08\u3042\u304d\u3089\uff09\u6c0f\u304c\u3001\u5f7c\u306e\u8457\u66f8\u3084\u8b1b\u6f14\u4f1a\u3067\u3088\u304f\u304a\u8a71\u3057\u3055\u308c\u3066\u3044\u305f\u306e\u306f\u3001\u798f\u6ca2\u8aed\u5409\u6c0f\u304c\u7ffb\u8a33\u3057\u305f\u7c3f\u8a18\u306e\u7528\u8a9e\u304c\u96e3\u3057\u3044\u306e\u3067\u3001\u305d\u306e\u5f8c\u3001\u7c3f\u8a18\u4f1a\u8a08\u3078\u306e\u9053\u3078\u5165\u308d\u3046\u3068\u3057\u305f\u4eba\u3092\u305f\u3081\u3089\u308f\u305b\u3066\u3057\u307e\u3063\u305f\u3068\u3088\u304f\u8ff0\u3079\u3066\u3089\u3063\u3057\u3083\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u798f\u6ca2\u8aed\u5409\u6c0f\u3068\u3044\u3048\u3070\u3001\u300c\u5b66\u554f\u306e\u30b9\u30b9\u30e1\u300d\u3067\u3059\u304c\u3001\u78ba\u304b\u306b\u3001\u3053\u306e\u672c\u306e\u4e2d\u306b\u306f\u3001\u300c\u5b9f\u5b66\u300d\u3092\u8eab\u306b\u4ed8\u3051\u308b\u3053\u3068\u3067\u8ca7\u3057\u3055\u304b\u3089\u8131\u5374\u3057\u306a\u3055\u3044\u3068\u66f8\u3044\u3066\u3042\u308a\u307e\u3059\u3002\u307e\u3055\u306b\u3001\u7c3f\u8a18\u4f1a\u8a08\u306f\u3001\u305d\u306e\u300c\u5b9f\u5b66\u300d\u306b\u3042\u305f\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u79c1\u306e\u63a8\u6e2c\u3067\u3059\u304c\u3001\u7ffb\u8a33\u3055\u308c\u305f\u306e\u306f\u660e\u6cbb\u6642\u4ee3\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u5f53\u6642\u306e\u7ffb\u8a33\u3067\u306f\u3053\u308c\u3067\u826f\u304b\u3063\u305f\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u73fe\u5728\u3068\u306a\u3063\u3066\u306f\u3001\u304b\u306a\u308a\u9055\u548c\u611f\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3059\u3067\u306b\u4f1a\u8a08\u7528\u8a9e\u3068\u3057\u3066\u9577\u5e74\u5b9a\u7740\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u9006\u306b\u305d\u308c\u3089\u306f\u300c\u5c02\u9580\u7528\u8a9e\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u7c3f\u8a18\u4f1a\u8a08\u306e\u4e2d\u3067\u4e00\u822c\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u7ffb\u8a33\u3055\u308c\u305f\u6642\u4ee3\u306e\u5f71\u97ff\u3082\u3042\u308a\u307e\u3059\u3057\u3001\u305d\u306e\u7528\u8a9e\u304c\u9577\u3044\u9593\u3001\u73fe\u4ee3\u307e\u3067\u4f7f\u308f\u308c\u3066\u7d9a\u3051\u3066\u304d\u305f\u3068\u3044\u3046\u3053\u3068\u3082\u5f71\u97ff\u3057\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-3659 aligncenter\" src=\"https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/01\/office-8151798_1280-300x218.jpg\" alt=\"\" width=\"604\" height=\"439\" srcset=\"https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/01\/office-8151798_1280-300x218.jpg 300w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/01\/office-8151798_1280-1024x742.jpg 1024w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/01\/office-8151798_1280-768x557.jpg 768w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/01\/office-8151798_1280-1000x725.jpg 1000w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/01\/office-8151798_1280-550x400.jpg 550w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/01\/office-8151798_1280-230x167.jpg 230w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/01\/office-8151798_1280-350x254.jpg 350w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/01\/office-8151798_1280-480x348.jpg 480w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/01\/office-8151798_1280.jpg 1280w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6d77\u5916\u304b\u3089\u5165\u3063\u3066\u304f\u308b\u73fe\u4ee3\u306e\u30d3\u30b8\u30cd\u30b9\u7528\u8a9e\u306f\u3001\u304a\u304a\u3088\u305d\u305d\u306e\u307e\u307e\u30ab\u30bf\u30ab\u30ca\u3067\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u3088\u304f\u4f7f\u308f\u308c\u308b\u3082\u306e\u304c\u300c\u30cf\u30e9\u30b9\u30e1\u30f3\u30c8\u300d\u300c\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u300d\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u300d\u300c\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u300d\u300c\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u300d\u306a\u3069\u306e\u8a00\u8449\u3067\u3059\u3002<\/p>\n<p>\u4eca\u306f\u3001\u82f1\u8a9e\u3092\u5b66\u3076\u4eba\u3082\u591a\u304f\u3001\u3057\u304b\u3082\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u6642\u4ee3\u3067\u3059\u304b\u3089\u3001\u305d\u306e\u307e\u307e\u82f1\u8a9e\u3092\u30ab\u30bf\u30ab\u30ca\u8868\u8a18\u306b\u3057\u3066\u5916\u6765\u8a9e\u3068\u3057\u3066\u4f7f\u3063\u3066\u3082\u9055\u548c\u611f\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3061\u306a\u307f\u306b\u3001\u300c\u7c3f\u8a18\u300d\u3068\u3044\u3046\u8a00\u3044\u65b9\u3082&#8221;Book Keeping&#8221;\u306e\u767a\u97f3\u300c\u30d6\u30c3\u30af\u30ad\u30fc\u30d4\u30f3\u30b0\u300d\u306e\u5f53\u3066\u5b57\u306a\u306e\u3067\u3059\u3002\u3082\u3057\u3001\u4eca\u306e\u6642\u4ee3\u306b\u305d\u306e\u8a00\u8449\u3092\u65e5\u672c\u8a9e\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u306a\u3089\u3070\u3001\u300c\u7c3f\u8a18\u300d\u3067\u306f\u306a\u304f\u3001\u5916\u6765\u8a9e\u3068\u3057\u3066\u3001\u305d\u306e\u307e\u307e\u300c\u30d6\u30c3\u30af\u30ad\u30fc\u30d4\u30f3\u30b0\u300d\u3068\u306a\u3063\u3066\u3044\u305f\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u660e\u6cbb\u6642\u4ee3\u3067\u306f\u3001\u5916\u56fd\u6587\u5316\u3082\u4eca\u307b\u3069\u5927\u91cf\u306b\u3042\u308a\u307e\u305b\u3093\u3057\u3001\u4e00\u822c\u306b\u666e\u53ca\u3055\u305b\u308b\u306b\u306f\u3001\u3084\u306f\u308a\u7ffb\u8a33\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304b\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u3002\u3067\u3059\u304b\u3089\u3001\u9001\u308a\u4eee\u540d\u306e\u306a\u3044\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\u3068\u304b\u3001\u300c\u7e70\u5ef6\u8cc7\u7523(deferred asset)\u300d\u3001\u3042\u308b\u3044\u306f\u3001\u7a0e\u52d9\u3067\u4f7f\u3046\u300c\u640d\u91d1(deductible expense\uff09\u300d\u3068\u3044\u3063\u305f\u99b4\u67d3\u307f\u306e\u306a\u3044\u96e3\u3057\u304f\u611f\u3058\u308b\u7ffb\u8a33\u8a9e\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u308c\u3089\u306e\u7528\u8a9e\u306f\u3001\u660e\u6cbb\u4ee5\u964d\u306b\u7d99\u7d9a\u3057\u3066\u4f7f\u308f\u308c\u3066\u304d\u305f\u306e\u3067\u3001\u3044\u307e\u3055\u3089\u3001\u5916\u6765\u8a9e\u306b\u7f6e\u304d\u63db\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u8ff0\u3079\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u7c3f\u8a18\u30fb\u4f1a\u8a08\u306e\u7528\u8a9e\u306f\u3001\u660e\u6cbb\u306e\u7ffb\u8a33\u7528\u8a9e\u3067\u3059\u306e\u3067\u96e3\u3057\u304f\u611f\u3058\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u82f1\u8a9e\u3067\u8aad\u3081\u3070\u308f\u304b\u308a\u3084\u3059\u3044\u3082\u306e\u3067\u3059\u3002\u3082\u3057\u3053\u308c\u304b\u3089\u7c3f\u8a18\u4f1a\u8a08\u3092\u76ee\u6307\u3059\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u308c\u3070\u3001\u82f1\u8a9e\u3067\u66f8\u304b\u308c\u305f\u5165\u9580\u66f8\u3082\u4e00\u7dd2\u306b\u4e26\u884c\u3057\u3066\u8aad\u3080\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u82f1\u8a9e\u304c\u3067\u304d\u3066\u7d4c\u7406\u304c\u3067\u304d\u308b\u4eba\u6750\u306b\u3082\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u96c7\u7528\u5e02\u5834\u3067\u9ad8\u3044\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3059\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u53c2\u8003\u306b\u3001\u79c1\u304c\u8aad\u3093\u3067\u3044\u305f\u672c\u304c\u6539\u8a02\u7248\u3068\u3057\u3066Amazon\u306b\u51fa\u3066\u3044\u307e\u3057\u305f\u306e\u3067\u7d39\u4ecb\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-3791 aligncenter\" src=\"https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/51RYS471MFL-196x300.jpeg\" alt=\"\" width=\"257\" height=\"393\" srcset=\"https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/51RYS471MFL-196x300.jpeg 196w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/51RYS471MFL-230x352.jpeg 230w, https:\/\/www.dreamkuroki.com\/wp-content\/uploads\/2024\/04\/51RYS471MFL.jpeg 310w\" sizes=\"(max-width: 257px) 100vw, 257px\" \/><br \/>\n<iframe loading=\"lazy\" title=\"Accounting (Barron&#039;s Business Review Series)\" type=\"text\/html\" width=\"1170\" height=\"550\" frameborder=\"0\" allowfullscreen style=\"max-width:100%\" src=\"https:\/\/read.amazon.com.au\/kp\/card?preview=inline&#038;linkCode=kpd&#038;ref_=k4w_oembed_i4PinY3dF6fsRH&#038;asin=0812019172&#038;tag=kpembed-20\"><\/iframe><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6700\u8fd1\u3001IFRS\u3068\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3088\u3046\u3068\u601d\u3044\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u3044\u308d\u3044\u308d\u3068\u8abf\u3079\u3066\u3044\u307e\u3057\u305f\u3002\u305d\u3053\u306b\u306f\u3001\u6c17\u304c\u3064\u304f\u3068\u3001\u82e5\u3044\u9803\u306b\u3088\u304f\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u4f1a\u8a08\u7528\u8a9e\u3060\u3089\u3051\u3067\u3057\u305f\u3002 \u3082\u304630\u5e74\u4ee5\u4e0a\u3082\u4f01\u696d\u4f1a\u8a08\u306b\u643a\u308f\u3063\u3066\u304d\u305f\u306e\u3067\u3001\u3053\u3046\u3057\u305f\u6587\u7ae0\u3082\u3059\u3089\u3059\u3089\u8aad [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[1],"tags":[10,11],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.dreamkuroki.com\/index.php?rest_route=\/wp\/v2\/posts\/3783"}],"collection":[{"href":"https:\/\/www.dreamkuroki.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreamkuroki.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreamkuroki.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreamkuroki.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3783"}],"version-history":[{"count":8,"href":"https:\/\/www.dreamkuroki.com\/index.php?rest_route=\/wp\/v2\/posts\/3783\/revisions"}],"predecessor-version":[{"id":3895,"href":"https:\/\/www.dreamkuroki.com\/index.php?rest_route=\/wp\/v2\/posts\/3783\/revisions\/3895"}],"wp:attachment":[{"href":"https:\/\/www.dreamkuroki.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreamkuroki.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreamkuroki.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}