{"id":943,"date":"2017-11-13T13:41:15","date_gmt":"2017-11-13T04:41:15","guid":{"rendered":"http:\/\/costaccounting.tokyo\/?p=943"},"modified":"2018-12-06T17:37:14","modified_gmt":"2018-12-06T08:37:14","slug":"%e7%9b%b4%e6%8e%a5%e5%8e%9f%e4%be%a1%e8%a8%88%e7%ae%97%e3%81%a8%e5%85%a8%e9%83%a8%e5%8e%9f%e4%be%a1%e8%a8%88%e7%ae%97%ef%bc%88%e3%81%aa%e3%81%9c%e7%9b%b4%e6%8e%a5%e5%8e%9f%e4%be%a1%e8%a8%88%e7%ae%97","status":"publish","type":"post","link":"https:\/\/costaccounting.tokyo\/?p=943","title":{"rendered":"\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u3068\u5168\u90e8\u539f\u4fa1\u8a08\u7b97\uff08\u306a\u305c\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u304b\uff09"},"content":{"rendered":"

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\u5168\u90e8\u539f\u4fa1\u8a08\u7b97\u306e\u554f\u984c\u70b9<\/h3>\n


\n\u3044\u3063\u307d\u3046\u3001\u56fa\u5b9a\u8cbb\u3082\u5909\u52d5\u8cbb\u3068\u540c\u69d8\u306b\u88fd\u54c1\u539f\u4fa1\u3068\u3057\u3066\u96c6\u8a08\u3059\u308b\u8a08\u7b97\u65b9\u6cd5\u3092\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u306b\u5bfe\u3057\u3066\u5168\u90e8\u539f\u4fa1\u8a08\u7b97<\/strong>\u3068\u3044\u3044\u307e\u3059\uff08\u73fe\u884c\u306e\u5236\u5ea6\u4f1a\u8a08\u306b\u304a\u3044\u3066\u306f\u5168\u90e8\u539f\u4fa1\u8a08\u7b97\u306e\u307f\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7c3f\u8a18\u691c\u5b9a\u306b\u304a\u3044\u3066\u7dcf\u5408\u539f\u4fa1\u8a08\u7b97\u3084\u6a19\u6e96\u539f\u539f\u4fa1\u8a08\u7b97\u3068\u3044\u3063\u305f\u5834\u5408\u306f\u7279\u306b\u65ad\u308a\u306e\u306a\u3044\u9650\u308a\u306f\u5168\u90e8\u539f\u4fa1\u8a08\u7b97\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3059\uff09\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u3001\u975e\u5e38\u306b\u5358\u7d14\u306a\u4f8b\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\uff21\u88fd\u54c1\u306e\u307f\u5927\u91cf\u751f\u7523\u3059\u308b\u5de5\u5834\u3092\u60f3\u5b9a\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n
\uff21\u88fd\u54c1\u306e\u8ca9\u58f2\u4fa1\u683c\uff1a\uff11\u500b\u5f53\u305f\u308a1,000\u5186
\n\uff21\u88fd\u54c1\u3092\u88fd\u9020\u3059\u308b\u305f\u3081\u306e\u6750\u6599\u8cbb\uff1a1\u500b\u5f53\u305f\u308a500\u5186<\/p>\n

\u305d\u306e\u307b\u304b\u3001\u3053\u306e\u5de5\u5834\u306e\u5bb6\u8cc3\u304c\u6bce\u6708100,000\u5186\u767a\u751f\u3057\u3066\u3044\u308b\u3002\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u6750\u6599\u8cbb\u306f1\u500b\u5f53\u305f\u308a500\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u308c\u306f\u88fd\u54c1\u306e\u88fd\u9020\u91cf\u306b\u3088\u308a\u767a\u751f\u3059\u308b\u91d1\u984d\u304c\u5909\u52d5\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u5909\u52d5\u8cbb\uff09\u3002\u3044\u3063\u307d\u3046\u5bb6\u8cc3\u3068\u3044\u3046\u539f\u4fa1\u306f\u5546\u54c1\u3092100\u500b\u4f5c\u308d\u3046\u304c1,000\u500b\u4f5c\u308d\u3046\u304c\u3001\u3042\u308b\u3044\u306f1\u500b\u3057\u304b\u4f5c\u3089\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u6bce\u6708100,000\u5186\u306e\u5b9a\u984d\u306e\u307f\u767a\u751f\u3057\u307e\u3059\uff08\u56fa\u5b9a\u8cbb\uff09\u3002<\/p>\n

\u5168\u90e8\u539f\u4fa1\u8a08\u7b97\u3067\u306f\u5909\u52d5\u8cbb\u3082\u56fa\u5b9a\u8cbb\u3082\u540c\u3058\u3088\u3046\u306b\u88fd\u54c1\u539f\u4fa1\u3068\u3057\u3066\u88fd\u54c1\u3054\u3068\u306b\u96c6\u8a08\u3057\u307e\u3059\u306e\u3067\u3001\u5bb6\u8cc3\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u6708\u306e\u767a\u751f\u984d100,000\u5186\u3092\u88fd\u54c1\u306e\u751f\u7523\u91cf\u3067\u9664\u3057\u3066\u88fd\u54c11\u5358\u4f4d\u5f53\u305f\u308a\u306e\u56fa\u5b9a\u8cbb\u3092\u7b97\u5b9a\u3057\u3001\u3053\u308c\u3092\u5404\u88fd\u54c1\u306e\u88fd\u54c1\u539f\u4fa1\u3068\u3057\u3066\u96c6\u8a08\u3057\u307e\u3059\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u30011\u6708\u30682\u6708\u306e\u88fd\u54c1\u306e\u751f\u7523\u91cf\u304c1,000\u500b\u3067\u3042\u3063\u305f\u3068\u3057\u305f\u5834\u5408\u30011\u6708\u30682\u6708\u306e\u88fd\u54c11\u500b\u3042\u305f\u308a\u306e\u539f\u4fa1\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u88fd\u54c1\uff11\u500b\u5f53\u305f\u308a\u306e\u539f\u4fa1\uff1a\u6750\u6599\u8cbb@500\u5186+\u5bb6\u8cc3100,000\u5186\/\u88fd\u9020\u91cf1,000\u500b=@600\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u3053\u306e\u88fd\u54c1\u306e\u8ca9\u58f2\u91cf\u304c1\u6708\u306f0\u500b\u30012\u6708\u306f2,000\u500b\u3067\u3042\u3063\u305f\uff081\u6708\u30682\u6708\u306b\u751f\u7523\u3057\u305f\u88fd\u54c1\u304c\u3059\u3079\u30662\u6708\u306b\u58f2\u308c\u305f\uff09\u5834\u5408\u306e\u640d\u76ca\u8a08\u7b97\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n
<\/td>\n1\u6708(\u8ca9\u58f2\u91cf0\u500b)<\/td>\n2\u6708(\u8ca9\u58f2\u91cf2,000\u500b)<\/td>\n<\/tr>\n
\u58f2\u4e0a\u9ad8<\/td>\n0\u5186<\/td>\n2,000,000\u5186<\/td>\n<\/tr>\n
\u88fd\u54c1\u539f\u4fa1<\/td>\n0\u5186<\/td>\n1,200,000\u5186<\/td>\n<\/tr>\n
\u5229\u76ca<\/strong><\/td>\n0\u5186<\/strong><\/td>\n800,000\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4e0a\u8a18\u306e\u4f8b\u3067\u306f1\u6708\u306e\u8ca9\u58f2\u304c0\u500b\u3067\u3059\u306e\u3067\u3001\u58f2\u4e0a\u306b\u7d10\u3065\u3051\u3055\u308c\u3066\u8a08\u4e0a\u3055\u308c\u308b\u88fd\u54c1\u539f\u4fa1\u306f0\u5186\u3001\u5229\u76ca\u30820\u5186\u3068\u306a\u308a\u3001\u3044\u3063\u307d\u30462\u6708\u306f\u8ca9\u58f2\u91cf\u304c2,000\u500b\uff081\u6708\u30682\u6708\u306b\u88fd\u9020\u3057\u305f\u88fd\u54c1\u304c\u3059\u3079\u30662\u6708\u306b\u58f2\u308c\u305f\uff09\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u58f2\u4e0a\u306b\u7d10\u4ed8\u3051\u3055\u308c\u3066\u8a08\u4e0a\u3055\u308c\u308b\u88fd\u54c1\u539f\u4fa1\u306f1,200,000\u5186\uff081\u67082\u6708\u306e\u88fd\u54c1\u539f\u4fa1\u306e\u5408\u8a08\uff09\u3067\u5229\u76ca\u304c800,000\u5186\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u4e00\u65b9\u3067\u3053\u306e\u5de5\u5834\u306e\u5bb6\u8cc3\u306f\u6708\u984d100,000\u5186\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u88fd\u54c1\u306e\u751f\u7523\u91cf\u3084\u8ca9\u58f2\u91cf\u306b\u95a2\u4fc2\u306a\u304f\u6bce\u6708\u4e00\u5b9a\u3067\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002
\n1\u6708\u306f\u8ca9\u58f2\u91cf\u304c0\u500b\u3067\u5229\u76ca\u30820\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u5229\u76ca\u306b\u306f1\u6708\u306b\u767a\u751f\u3057\u305f\u5bb6\u8cc3100,000\u5186\u306f\u4e00\u5207\u53cd\u6620\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u6bce\u6708\u540c\u984d\u305a\u3064\u767a\u751f\u3059\u308b\u3068\u3044\u3046\u6027\u8cea\u3092\u3082\u3064\u56fa\u5b9a\u8cbb\uff08\u5bb6\u8cc3\uff09\u306e\u767a\u751f\u5f62\u614b\u304c\u5b9f\u969b\u306e\u640d\u76ca\u306e\u8a08\u7b97\u306b\u53cd\u6620\u3055\u3048\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3057\u307e\u3044\u307e\u3059\uff08\u88fd\u54c1\u539f\u4fa1\u306b\u96c6\u8a08\u3055\u308c\u305f\u56fa\u5b9a\u8cbb\u304c\u640d\u76ca\u8a08\u7b97\u306b\u53cd\u6620\u3055\u308c\u308b\u306e\u306f\u5f53\u8a72\u88fd\u54c1\u304c\u8ca9\u58f2\u3055\u308c\u305f2\u6708\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u672a\u8ca9\u58f2\u306e\u88fd\u54c1\u306b\u96c6\u8a08\u3055\u308c\u305f\u56fa\u5b9a\u8cbb\u304c\u7fcc\u6708\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3055\u308c\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff09\u3002<\/p>\n

\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97<\/h3>\n

\u3044\u3063\u307d\u3046\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u3067\u306f\u3001\u5909\u52d5\u8cbb\u306e\u307f\u3092\u88fd\u54c1\u539f\u4fa1\u3068\u3057\u3066\u96c6\u8a08\u3057\u3001\u5bb6\u8cc3\u306e\u3088\u3046\u306a\u56fa\u5b9a\u8cbb\u306f\u767a\u751f\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u671f\u9593\u539f\u4fa1\u3068\u3057\u3066\u640d\u76ca\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
\n\u4e0a\u8a18\u306e\u4f8b\u3067\u3044\u3048\u3070\u3001\u5909\u52d5\u8cbb\u3067\u3042\u308b\u6750\u6599\u8cbb\u306e\u307f\u3092\u88fd\u54c1\u539f\u4fa1\u3068\u3057\u3066\u96c6\u8a08\u3057\u3001\u5bb6\u8cc3100,000\u5186\u306f\u305d\u306e\u307e\u307e\u767a\u751f\u3057\u305f\u6708\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n
<\/td>\n1\u6708(\u8ca9\u58f2\u91cf0\u500b)<\/td>\n2\u6708(\u8ca9\u58f2\u91cf2,000\u500b)<\/td>\n<\/tr>\n
\u58f2\u4e0a\u9ad8<\/td>\n0\u5186<\/td>\n2,000,000\u5186<\/td>\n<\/tr>\n
\u88fd\u54c1\u539f\u4fa1<\/td>\n0\u5186<\/td>\n1,000,000\u5186<\/td>\n<\/tr>\n
\u671f\u9593\u539f\u4fa1<\/td>\n100,000\u5186<\/td>\n100,000\u5186<\/td>\n<\/tr>\n
\u5229\u76ca<\/strong><\/td>\n\u25b3100,000\u5186<\/strong><\/td>\n900,000\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u76f4\u63a5\u539f\u4fa1\u8a08\u7b97\u3067\u306f\u56fa\u5b9a\u8cbb\u3092\u88fd\u54c1\u3054\u3068\u306b\u96c6\u8a08\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u305d\u306e\u767a\u751f\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u640d\u76ca\u8a08\u7b97\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u6bce\u671f\u4e00\u5b9a\u91d1\u984d\u304c\u767a\u751f\u3059\u308b\u56fa\u5b9a\u8cbb\u306e\u6027\u8cea\u3092\u640d\u76ca\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
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