{"id":3080,"date":"2018-10-14T07:00:23","date_gmt":"2018-10-13T22:00:23","guid":{"rendered":"https:\/\/sugitaya.net\/?p=3080"},"modified":"2018-10-12T12:02:53","modified_gmt":"2018-10-12T03:02:53","slug":"%e4%bc%9a%e8%a8%88%e5%8a%9b%e3%82%92%e8%ba%ab%e3%81%ab%e3%81%a4%e3%81%91%e3%82%8b","status":"publish","type":"post","link":"https:\/\/sugitaya.net\/?p=3080","title":{"rendered":"\u4f1a\u8a08\u529b\u3092\u8eab\u306b\u3064\u3051\u308b"},"content":{"rendered":"<p>\u6919\u7530\uff08\u3059\u304e\u305f\uff09\u3067\u3059\u3001<\/p>\n<p>\u3053\u308c\u304b\u3089\u306e\u6642\u4ee3\u306b\u5fc5\u8981\u306a\u529b\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u308c\u304c\u300c\u4f1a\u8a08\u529b\u300d\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u540c\u58eb\u306e\u7af6\u4e89\u306f\u6fc0\u3057\u3055\u3092\u5897\u3059\u3070\u304b\u308a\u3002<br \/>\n\u4eca\u3084\u4f01\u696d\u7d4c\u55b6\u306b\u304a\u3044\u3066<br \/>\n\u4f1a\u8a08\u306e\u91cd\u8981\u6027\u306f\u5897\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u65e5\u306f\u3001<br \/>\n\u73fe\u5834\u306e\u793e\u54e1\u306b\u3053\u305d\u77e5\u3063\u3066\u3082\u3089\u3044\u305f\u3044<br \/>\n\u4f1a\u8a08\u529b\u306e\u57fa\u790e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_11 counter-hierarchy counter-decimal ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><a class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\"><i class=\"ez-toc-glyphicon ez-toc-icon-toggle\"><\/i><\/a><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/sugitaya.net\/?p=3080#%E4%BC%9A%E8%A8%88%E5%8A%9B%E3%81%AE%E8%B6%85%E5%85%A5%E9%96%80\" title=\"\u4f1a\u8a08\u529b\u306e\u8d85\u5165\u9580\">\u4f1a\u8a08\u529b\u306e\u8d85\u5165\u9580<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/sugitaya.net\/?p=3080#%E8%B2%A1%E5%8B%993%E8%A1%A8%E3%81%A8%E3%81%AF%EF%BC%9F\" title=\"\u8ca1\u52d93\u8868\u3068\u306f\uff1f\">\u8ca1\u52d93\u8868\u3068\u306f\uff1f<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/sugitaya.net\/?p=3080#%E3%81%BE%E3%81%A8%E3%82%81\" title=\"\u307e\u3068\u3081\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BC%9A%E8%A8%88%E5%8A%9B%E3%81%AE%E8%B6%85%E5%85%A5%E9%96%80\"><\/span>\u4f1a\u8a08\u529b\u306e\u8d85\u5165\u9580<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4f1a\u8a08\u529b\u306e\u5165\u9580\u3068\u3057\u3066<br \/>\n\u77e5\u308b\u3079\u304d\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u308c\u304c\u300c\u8ca1\u52d93\u8868\u300d\u3067\u3059\u3002<\/p>\n<p>\u8ca1\u52d93\u8868\u3068\u306f\u3001<br \/>\n\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u884c\u306a\u3063\u3066\u3044\u308b<br \/>\n\u300c\u304a\u91d1\u3092\u96c6\u3081\u3001<br \/>\n\u96c6\u3081\u305f\u304a\u91d1\u3092\u6295\u8cc7\u3057\u3001\u5229\u76ca\u3092\u4e0a\u3052\u308b\u300d<br \/>\n\u3068\u3044\u3046\u6d3b\u52d5\u306e\u5831\u544a\u66f8\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u9663\u3068\u682a\u4e3b\u3001\u9280\u884c\u306a\u3069\u306e\u50b5\u6a29\u8005\u304c\u3001<br \/>\n\u305d\u306e\u4f01\u696d\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%B2%A1%E5%8B%993%E8%A1%A8%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span>\u8ca1\u52d93\u8868\u3068\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u3067\u306f\u3001\u8ca1\u52d93\u8868\u3068\u306f<br \/>\n\u5177\u4f53\u7684\u306b\u3069\u3093\u306a\u3082\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u8ca1\u52d93\u8868\u306f\u3001<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff09\u3001<br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\uff08BS\uff09\u3001<br \/>\n\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08CF\uff09<br \/>\n\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>(1)\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\uff1f<\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8<br \/>\n\uff08profit and loss statement\uff09\u3068\u306f\u3001<br \/>\n\u305d\u306e\u4f01\u696d\u304c\u4e00\u5e74\u9593\u3067\u3044\u304f\u3089\u306e\u58f2\u4e0a\u304c\u3042\u308a\u3001<br \/>\n\u3069\u308c\u3060\u3051\u8cbb\u7528\u304c\u639b\u304b\u308a\u3001<br \/>\n\u3044\u304f\u3089\u5132\u304b\u3063\u305f\u304b\u3092\u8868\u3059\u3001<br \/>\n\u7d4c\u55b6\u6210\u7e3e\u3092\u8868\u3059\u5831\u544a\u66f8\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u306b\u3068\u3063\u3066\u5fc5\u8981\u306a<br \/>\n\u58f2\u4e0a\u9ad8\u3068\u8cbb\u7528\u306e\u95a2\u4fc2\u3092\u8868\u3059\u306e\u304c\u3001<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff09\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>(2)\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\uff1f<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\uff08balance sheet\uff09\u3068\u306f\u3001<br \/>\n\u6c7a\u7b97\u65e5\u306b\u4f01\u696d\u304c\u6301\u3063\u3066\u3044\u308b\u8cc7\u7523\u3068\u3001<br \/>\n\u305d\u306e\u4f01\u696d\u304c\u8ca0\u3063\u3066\u3044\u308b\u8ca0\u50b5\u3068\u3001<br \/>\n\u305d\u306e\u5dee\u984d\u3068\u3057\u3066\u306e\u7d14\u8cc7\u7523\u304c\u3069\u308c\u3060\u3051\u3042\u308b\u304b\u3092<br \/>\n\u4e00\u89a7\u8868\u793a\u3057\u305f\u5831\u544a\u66f8\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u65e5\u306a\u3069\u3001\u3042\u308b\u6642\u70b9\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u614b\u3092<br \/>\n\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>(3)\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f\uff1f<\/p>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08CF\uff09\u3068\u306f\u3001<br \/>\n\u305d\u306e\u540d\u306e\u901a\u308a\u3001<br \/>\n\u30ad\u30e3\u30c3\u30b7\u30e5\uff08\u73fe\u91d1\uff09\u30d5\u30ed\u30fc\uff08\u6d41\u308c\uff09\u3092<br \/>\n\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u5831\u544a\u66f8\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4f01\u696d\u306e\u4e00\u5e74\u9593\u306e\u8cc7\u91d1\u7e70\u308a\u3092<br \/>\n\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u8868\u3067\u3059\u3002<br \/>\n\u5b9f\u306f\u3001\u4f01\u696d\u306e\u5b9f\u614b\u306f\u3001<br \/>\nPL\u3084BS\u3067\u306f\u3064\u304b\u3081\u306a\u3044\u306e\u3067\u3059\u3002<br \/>\nCF\u306f\u3053\u306e\u6b20\u70b9\u3092\u88dc\u3046\u5f79\u76ee\u3092<br \/>\n\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>PL\u3001BS\u3001CF\u306e3\u3064\u306f\u3001<br \/>\n\u300c\u304a\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u96c6\u3081\u3001<br \/>\n\u3069\u306e\u3088\u3046\u306b\u4f7f\u3044\u3001<br \/>\n\u3069\u306e\u3088\u3046\u306a\u6d41\u308c\u3067\u7ba1\u7406\u3057\u3066\u3044\u308b\u304b\u300d<br \/>\n\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e3\u3064\u306e\u3064\u306a\u304c\u308a\u3092\u77e5\u308b\u3053\u3068\u3067\u3001<br \/>\n\u4f1a\u8a08\u306e\u4ed5\u7d44\u307f\u304c\u898b\u3048\u3066\u304f\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E3%81%BE%E3%81%A8%E3%82%81\"><\/span>\u307e\u3068\u3081<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300c\u50d5\u306f\u88fd\u9020\u90e8\u9580\u3060\u304b\u3089\u300d<br \/>\n\u300c\u79c1\u306f\u55b6\u696d\u62c5\u5f53\u3060\u304b\u3089\u300d<br \/>\n\u73fe\u5834\u3067\u50cd\u304f\u4eba\u306b\u3068\u3063\u3066\u4f1a\u8a08\u306f<br \/>\n\u95a2\u4fc2\u306e\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u6349\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u304b\u3089\u306e\u6642\u4ee3\u306f<br \/>\n\u305d\u306e\u4f1a\u793e\u3067\u50cd\u304f\u3059\u3079\u3066\u306e\u4eba\u304c<br \/>\n\u8eab\u306b\u3064\u3051\u308b\u3079\u304d\u3082\u306e\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001<br \/>\n\u4f1a\u8a08\u306f\u73fe\u5834\u3067\u4f7f\u3046\u304b\u3089\u3053\u305d<br \/>\n\u5373\u6226\u529b\u3068\u306a\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u30c1\u30fc\u30e0\u5168\u4f53\u304c\u4f1a\u8a08\u3092\u77e5\u308b\u3053\u3068\u3067<br \/>\n\u7d44\u7e54\u5168\u4f53\u3092\u5f37\u5316\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6919\u7530\uff08\u3059\u304e\u305f\uff09\u3067\u3059\u3001 \u3053\u308c\u304b\u3089\u306e\u6642\u4ee3\u306b\u5fc5\u8981\u306a\u529b\u304c\u3042\u308a\u307e\u3059\u3002 \u305d\u308c\u304c\u300c\u4f1a\u8a08\u529b\u300d\u3067\u3059\u3002 \u4f01\u696d\u540c\u58eb\u306e\u7af6\u4e89\u306f\u6fc0\u3057\u3055\u3092\u5897\u3059\u3070\u304b\u308a\u3002 \u4eca\u3084\u4f01\u696d\u7d4c\u55b6\u306b\u304a\u3044\u3066 \u4f1a\u8a08\u306e\u91cd\u8981\u6027\u306f\u5897\u3057\u3066\u3044\u307e\u3059\u3002 \u305d\u3053\u3067\u4eca\u65e5\u306f\u3001 \u73fe\u5834\u306e\u793e\u54e1\u306b\u3053\u305d\u77e5\u3063\u3066\u3082\u3089\u3044\u305f [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3081,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/sugitaya.net\/index.php?rest_route=\/wp\/v2\/posts\/3080"}],"collection":[{"href":"https:\/\/sugitaya.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sugitaya.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sugitaya.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sugitaya.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3080"}],"version-history":[{"count":2,"href":"https:\/\/sugitaya.net\/index.php?rest_route=\/wp\/v2\/posts\/3080\/revisions"}],"predecessor-version":[{"id":3083,"href":"https:\/\/sugitaya.net\/index.php?rest_route=\/wp\/v2\/posts\/3080\/revisions\/3083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sugitaya.net\/index.php?rest_route=\/wp\/v2\/media\/3081"}],"wp:attachment":[{"href":"https:\/\/sugitaya.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sugitaya.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sugitaya.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}