{"id":727,"date":"2021-05-08T18:00:44","date_gmt":"2021-05-08T09:00:44","guid":{"rendered":"https:\/\/rismovia.com\/article\/?p=727"},"modified":"2021-05-29T17:33:10","modified_gmt":"2021-05-29T08:33:10","slug":"acbeginner1","status":"publish","type":"post","link":"https:\/\/rismovia.com\/article\/acbeginner1\/","title":{"rendered":"\u73fe\u5f79\u7d4c\u7406\u304c\u89e3\u8aac\uff01\u8ab0\u3067\u3082\u308f\u304b\u308b\u7c3f\u8a183\u7d1a3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u2460-BS\u30fbPL-"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><img src=\"https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210502_tax.jpg\" alt=\"\" class=\"wp-image-729\" width=\"798\" height=\"532\" srcset=\"https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210502_tax.jpg 640w, https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210502_tax-300x200.jpg 300w\" sizes=\"(max-width: 798px) 100vw, 798px\" \/><\/figure>\n\n\n\n<p>\u5148\u65e5\u3001\u66f8\u5e97\u306b\u884c\u3063\u305f\u6642\u306e\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u4f1a\u8a08\u95a2\u4fc2\u306e\u66f8\u7c4d\u3092\u6f01\u3063\u3066\u3044\u308b\u3068\u3042\u308b\u3053\u3068\u306b\u6c17\u3065\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u300c\u306a\u3093\u304b\u3001\u82e5\u3044\u4eba\u304c\u306a\u305c\u304b\u7c3f\u8a18\u4e09\u7d1a\u306e\u672c\u3092\u7269\u8272\u3057\u3066\u308b\u7387\u304c\u9ad8\u3044\u306a\uff65\uff65\uff65\u300d<\/p>\n\n\n\n<p>\u3000<\/p>\n\n\n\n<p>\u305d\u3046\u3057\u3066\u4f1a\u8a71\u3092\u805e\u3044\u3066\u3044\u308b\u3068\u6c17\u3065\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u65b0\u5165\u793e\u54e1\u304c\u4f1a\u793e\u304b\u3089\u7c3f\u8a18\u3092\u3068\u308b\u3088\u3046\u306b\u8a00\u308f\u308c\u3066\u308b\u3093\u3060\u3068\u3002<\/p>\n\n\n\n<p>\u3000<\/p>\n\n\n\n<p>\u30cd\u30c3\u30c8\u3067\u306f\u300c3\u7d1a\u306f\u4f59\u88d5\u3002\u96e3\u3057\u3044\u306e\u306f2\u7d1a\u304b\u3089\u300d\u307f\u305f\u3044\u306a\u8ad6\u8abf\u304c\u591a\u3044\u5370\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3067\u3082\u3001\u3042\u3048\u3066\u3044\u3044\u305f\u3044\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><span class=\"fz-32px\">\u6848\u5916\u3068\u3063\u3064\u304d\u306b\u304f\u3044\u3068\u3002<\/span><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u73fe\u5f79\u7d4c\u7406\u306e\u79c1\u304c\u7c3f\u8a183\u7d1a\u306e\u8e93\u304d\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u30923\u3064\u89e3\u8aac\u3057\u307e\u3059\uff01<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u306f\u3053\u3093\u306a\u4eba\u5411\u3051\u3067\u306b\u66f8\u3044\u3066\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-cocoon-blocks-icon-box information-box common-icon-box block-box\">\n<p>\u30fb\u306f\u3058\u3081\u3066\u7c3f\u8a18\u3084\u4f1a\u8a08\u306b\u89e6\u308c\u308b\u4eba<\/p>\n\n\n\n<p>\u30fb\u7c3f\u8a183\u7d1a\u3092\u3068\u308a\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u308b\u4eba<\/p>\n\n\n\n<p>\u30fb\u7c3f\u8a183\u7d1a\u3092\u5b66\u3073\u59cb\u3081\u3066\u3001\u7406\u89e3\u3092\u6df1\u3081\u305f\u3044\u4eba<\/p>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img src=\"https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210125_femaleteacher-3.jpg\" alt=\"\" class=\"wp-image-728\" width=\"783\" height=\"523\"\/><\/figure>\n\n\n\n<h2>\u305d\u3082\u305d\u3082BS(\u8cb8\u501f\u5bfe\u7167\u8868)\u30fbPL(\u640d\u76ca\u8a08\u7b97\u66f8\uff09\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u3044<\/h2>\n\n\n\n<p>\u7d4c\u7406\u3092\u7d9a\u3051\u30664\u5e74\u76ee\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u8077\u5834\u3067\u306f\u6bce\u65e5\u306e\u3088\u3046\u306bBS\u30fbPL\u3068\u3044\u3046\u8a00\u8449\u304c\u98db\u3073\u4ea4\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306e\u8a00\u8449\u306e\u610f\u5473\u3092\u3056\u3063\u304f\u308a\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-cocoon-blocks-icon-box information-box common-icon-box block-box\">\n<p>\u3010\u8cb8\u501f\u5bfe\u7167\u8868\u3011(Balance sheet\uff09<\/p>\n\n\n\n<p>\u3068\u3042\u308b\u6642\u70b9\u3067\u306e\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u306e\u4e00\u89a7\u8868<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u8cc7\u7523\uff1a\u304a\u91d1\u305d\u306e\u3082\u306e\u3001\u307e\u305f\u306f\u5c06\u6765\u304a\u91d1\u306b\u306a\u308b\u3082\u306e<\/p>\n\n\n\n<p>\u5177\u4f53\u4f8b\uff1a\u73fe\u91d1\u3001\u9810\u91d1\u3001\u58f2\u639b\u91d1\u3001\u5546\u54c1\u3001\u5efa\u7269\u3001\u6709\u4fa1\u8a3c\u5238<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u8ca0\u50b5\uff1a\u4ed6\u4eba\u306b\u8fd4\u3055\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u304a\u91d1<\/p>\n\n\n\n<p>\u5177\u4f53\u4f8b\uff1a\u8cb7\u639b\u91d1\u3001\u652f\u6255\u624b\u5f62\u3001\u501f\u5165\u91d1<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u7d14\u8cc7\u7523\uff1a\u81ea\u5206\u305f\u3061\u3067\u6301\u3063\u3066\u3044\u308b\u304a\u91d1<\/p>\n\n\n\n<p>\u5177\u4f53\u4f8b\uff1a\u8cc7\u672c\u91d1\u3001\u5229\u76ca\u5270\u4f59\u91d1<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-cocoon-blocks-icon-box information-box common-icon-box block-box\">\n<p>\u3010\u640d\u76ca\u8a08\u7b97\u66f8\u3011(Profit and Loss\uff09<\/p>\n\n\n\n<p>\u4f01\u696d\u306e\u4e00\u5b9a\u671f\u9593(\u57fa\u672c\u7684\u306b1\u5e74\u9593)\u306e\u53ce\u76ca\u3084\u652f\u51fa\u306e\u4e00\u89a7\u8868<\/p>\n\n\n\n<p>\u58f2\u4e0a\uff65\uff65\uff65\u4f01\u696d\u6d3b\u52d5\u3067\u5f97\u305f\u304a\u91d1<\/p>\n\n\n\n<p>\u8cbb\u7528\uff65\uff65\uff65\u4f01\u696d\u6d3b\u52d5\u3067\u4f7f\u3063\u305f\u304a\u91d1<\/p>\n<\/div>\n\n\n\n<p>\u5927\u4f53\u306e\u610f\u5473\u306f\u3053\u3093\u306a\u611f\u3058\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u4f01\u696d\u6d3b\u52d5\u3092\u7d9a\u3051\u308b\u4e2d\u3067\u3001<span class=\"marker-under-red\"><strong>\u3068\u3042\u308b\u4e00\u6642\u70b9\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u306e\u72b6\u6cc1\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u304c\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/span>(Balance Sheet\u3092\u7565\u3057\u3066BS\uff09<\/p>\n\n\n\n<p><span class=\"marker-under-red\"><strong>1\u5e74\u9593\u3067\u3069\u308c\u304f\u3089\u3044\u304a\u91d1\u3092\u4f7f\u3044\u3001\u3069\u308c\u304f\u3089\u3044\u7a3c\u3044\u3060\u304b\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u304c\u640d\u76ca\u8a08\u7b97\u66f8<\/strong><\/span>\uff08Profit and Loss\u3092\u7565\u3057\u3066PL)\u3067\u3059\u3002<\/p>\n\n\n\n<h3>\u6d41\u308c\u3067\u7406\u89e3\u3059\u308bBS\u3068PL<\/h3>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u610f\u5473\u3082\u3061\u3083\u3093\u3068\u89e3\u8aac\u3057\u3066\u306a\u3044\u306e\u306b\u3001<\/p>\n\n\n\n<p>\u8cc7\u7523\u30fb\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u3001\u8cbb\u7528\u3001\u58f2\u4e0a\u3068\u8a00\u8449\u304c\u5897\u3048\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3000<\/p>\n\n\n\n<p>\u3084\u3084\u3053\u3057\u3044\uff01<\/p>\n\n\n\n<p>\u305d\u3046\u601d\u308f\u308c\u305f\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3000<\/p>\n\n\n\n<p>\u3067\u3059\u304c\u3001\u3053\u308c\u3089\u3092\u7406\u89e3\u3057\u306a\u3044\u3068\u7c3f\u8a183\u7d1a\u306f\u7a81\u7834\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u3089\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u7406\u89e3\u3059\u308b\u306b\u306f\u304a\u91d1\u30fb\u5546\u58f2\u306e\u6d41\u308c\u3092\u8003\u3048\u308b\u3068\u308f\u304b\u308a\u3084\u3059\u3044\u3067\u3059\u3088\uff01<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img width=\"846\" height=\"391\" src=\"https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210503_stream-1.png\" alt=\"\" class=\"wp-image-734\" srcset=\"https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210503_stream-1.png 846w, https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210503_stream-1-300x139.png 300w, https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210503_stream-1-768x355.png 768w\" sizes=\"(max-width: 846px) 100vw, 846px\" \/><figcaption>\u7b46\u8005\u4f5c\u6210<\/figcaption><\/figure>\n\n\n\n<p><span class=\"marker-under-red\">\u5546\u58f2\u3092\u59cb\u3081\u308b\u306b\u306f\u307e\u305a\u5143\u624b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u5546\u58f2\u3092\u59cb\u3081\u308b\u306e\u306b500\u4e07\u5186\u306b\u5fc5\u8981\u3060\u3063\u305f\u3068\u3057\u3066\u3001\u5168\u984d\u3092\u4ed6\u4eba\u304b\u3089\u501f\u308a\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u56de\u53ce\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3082\u308f\u304b\u3089\u306a\u3044\u306e\u3067\u8cb8\u3057\u3066\u304f\u308c\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3057\u3001<\/p>\n\n\n\n<p>\u5931\u6557\u3057\u305f\u3089500\u4e07\u5186\u3068\u3044\u3046\u501f\u91d1\u3060\u3051\u304c\u6b8b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u306a\u306e\u3067\u9806\u756a\u306f\u3001<span class=\"marker-under-red\">\u2460\u81ea\u5206\u3067\u5143\u624b\u3092\u7528\u610f\u3059\u308b(\u7d14\u8cc7\u7523\uff09<\/span><\/p>\n\n\n\n<p>\u305d\u3057\u3066\u8db3\u308a\u306a\u3044\u5206\u3092<span class=\"marker-under-red\">\u2461\u4ed6\u4eba\u304b\u3089\u501f\u308a\u308b(\u8ca0\u50b5\uff09<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3000<\/p>\n\n\n\n<p>\u304a\u91d1\u304c\u96c6\u307e\u3063\u305f\u3089\u4f55\u3092\u3059\u308b\u304b\u3067\u3059\u304c\u3001\u7b54\u3048\u306f\u4f7f\u3046\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5546\u58f2\u306b\u5fc5\u8981\u306a\u304a\u91d1\u3092\u8cc7\u7523\u306e\u8cfc\u5165\u3084\u8cbb\u7528\u306e\u652f\u51fa\u3078\u56de\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3000<\/p>\n\n\n\n<p><span class=\"marker-under-red\">\u53ce\u76ca\u3092\u4e0a\u3052\u308b\u305f\u3081\u306b\u2462\u304a\u91d1\u3092\u4f7f\u3044\u3001\u2463\u304a\u91d1\u3092\u7a3c\u3050\u6d41\u308c\u306b\u306a\u308b\u308f\u3051\u3067\u3059\u306d\u3002<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img src=\"https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210221_saving.jpg\" alt=\"\" class=\"wp-image-735\" width=\"768\" height=\"512\" srcset=\"https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210221_saving.jpg 640w, https:\/\/rismovia.com\/article\/wp-content\/uploads\/2021\/05\/20210221_saving-300x200.jpg 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<h3>\u8cc7\u7523\u3068\u8cbb\u7528\u306e\u9055\u3044\u306f\uff1f<\/h3>\n\n\n\n<p>\u4e0a\u306e\u56f3\u3067\u3044\u3046\u3068\u8cc7\u7523\u3068\u8cbb\u7528\u306f\u2462\u304a\u91d1\u3092\u4f7f\u3046\u3068\u3044\u3046\u9805\u76ee\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306f\u3069\u3093\u306a\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\uff1f<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u7b54\u3048\u306f\u3001<strong><span class=\"marker-under-red\">\u304a\u91d1\u3092\u51fa\u3057\u305f\u3082\u306e\u304c1\u5e74\u76ee\u4ee5\u964d\u3082\u304a\u91d1\u3092\u751f\u307f\u51fa\u3059\u304b\u3069\u3046\u304b<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u6b21\u306e\u30af\u30a4\u30ba\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u2460\uff5e\u2463\u306f\u8cbb\u7528\u304b\u8cc7\u7523\u304b\u3069\u3061\u3089\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<div class=\"wp-block-cocoon-blocks-icon-box information-box common-icon-box block-box\">\n<p>\u2460100\u4e07\u5186\u306e\u6709\u4fa1\u8a3c\u5238\u3092\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f<\/p>\n\n\n\n<p>\u246120\u4e07\u5186\u5206\u306e\u5546\u54c1\u3092\u73fe\u91d1\u3067\u4ed5\u5165\u308c\u305f<\/p>\n\n\n\n<p>\u246260\u4e07\u5186\u3067\u81ea\u52d5\u8eca\u3092\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f<\/p>\n\n\n\n<p>\u2463\u5f93\u696d\u54e1\u3078\u7d66\u659925\u4e07\u5186\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f<\/p>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u7b54\u3048\u306f\u3001<\/p>\n\n\n\n<p>\u3000<\/p>\n\n\n\n<p><span class=\"marker-under-red\">\u5947\u6570\u304c\u8cc7\u7523\u3001\u5076\u6570\u304c\u8cbb\u7528\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u6709\u4fa1\u8a3c\u5238\u306f\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u6bce\u5e74\u914d\u5f53\u3068\u3044\u3046\u5f62\u3067\u304a\u91d1\u304c\u5165\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5024\u4e0a\u304c\u308a\u3057\u3066\u304b\u3089\u58f2\u5374\u3059\u308c\u3070\u304a\u91d1\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u81ea\u52d5\u8eca\u306f1\u56de\u8cb7\u3048\u3070\u6570\u5e74\u9593\u4f7f\u7528\u3067\u304d\u3001\u6765\u5e74\u3082\u518d\u6765\u5e74\u3082\u4f7f\u3044\u7d9a\u3051\u3089\u308c\u307e\u3059\u304b\u3089\u306d\u3002<\/p>\n\n\n\n<p>\u3000<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u5546\u54c1\u306e\u4ed5\u5165\u308c\u3084\u5f93\u696d\u54e1\u3078\u306e\u7d66\u6599\u306f\u4e00\u5ea6\u652f\u6255\u3046\u3068\u305d\u3053\u3067\u304a\u3057\u307e\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u306e\u3067\u652f\u51fa\u3057\u305f\u5f8c\u3082\u304a\u91d1\u3092\u7a3c\u3050\u3082\u306e\u3092\u8cc7\u7523\u3001\u4f7f\u3063\u305f\u3089\u305d\u3053\u3067\u304a\u3057\u307e\u3044\u306e\u3082\u306e\u3092\u8cbb\u7528\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\uff01<\/p>\n\n\n\n<p><span class=\"fz-12px\">\u203b\u53b3\u5bc6\u306b\u306f\u9055\u3044\u307e\u3059\u304c\u3001\u7c3f\u8a183\u7d1a\u3092\u3068\u308b\u3060\u3051\u306a\u3089\u3053\u306e\u7406\u89e3\u3067\u5927\u4e08\u592b\u3067\u3059\uff01<\/span><\/p>\n\n\n\n<h2>\u3055\u3044\u3054\u306b<\/h2>\n\n\n\n<p>\u3044\u304b\u304c\u3060\u3063\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u4f1a\u8a08\u306e\u8003\u3048\u65b9\u306f\u6700\u521d\u306f\u3068\u3063\u3064\u304d\u306b\u304f\u3044\u306e\u3067\u3001\u305d\u306e\u3042\u305f\u308a\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3059\u308b\u8a66\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3000<\/p>\n\n\n\n<p>\u6b21\u56de\u306f\u201d\u4ed5\u8a33\u201d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3088\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3088\u3051\u308c\u3070\u6b21\u56de\u3082\u304a\u8aad\u307f\u304f\u3060\u3055\u3044<br><br><\/p>\n\n\n\n<div class=\"wp-block-cocoon-blocks-icon-box information-box common-icon-box 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