{"id":18442,"date":"2015-08-06T16:01:01","date_gmt":"2015-08-06T07:01:01","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=18442"},"modified":"2024-08-08T15:01:04","modified_gmt":"2024-08-08T06:01:04","slug":"allowance-for-bad-debts","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/18442\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u6cd5\u3067\u8a8d\u3081\u3089\u308c\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u9650\u5ea6\u984d\u306f\uff1f"},"content":{"rendered":"

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\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u3067\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u306e\u5236\u5ea6\u306b\u306f\u3001\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3068\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u305d\u308c\u305e\u308c\u306b\u4fc2\u308b\u8cb8\u5012\u5f15\u5f53\u91d1<\/a><\/strong>\u304c\u3042\u308a\u3001\u3053\u308c\u3089\u306b\u5bfe\u3059\u308b\u7e70\u5165\u306e\u9650\u5ea6\u984d\u7b97\u51fa\u306e\u305f\u3081\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u7570\u306a\u308b\u8a08\u7b97\u65b9\u6cd5\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u3053\u3067\u306f\u3001\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3068\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u4fc2\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306e\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3068\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u9055\u3044\u3068\u306f\uff1f<\/h2>\n

\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306e\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3068\u306f\u3001\u4e00\u822c\u7684\u306b\u4e0d\u826f\u50b5\u6a29<\/a>\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u306a\u304b\u306b\u306f\u3001\u4f1a\u793e\u66f4\u751f\u6cd5\u304c\u9069\u7528\u3055\u308c\u305f\u4f01\u696d\u3084\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u304d\u306e\u7533\u3057\u7acb\u3066\u3092\u884c\u3063\u305f\u4e8b\u696d\u4e3b\u306e\u50b5\u6a29\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3068\u306f\u3001\u4e0d\u826f\u50b5\u6a29\u306b\u8a72\u5f53\u3057\u306a\u3044\u91d1\u92ad\u50b5\u6a29<\/b>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u56de\u53ce\u306e\u898b\u8fbc\u307f\u304c\u3042\u308b\u91d1\u92ad\u50b5\u6a29\u306b\u307e\u3067\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a2d\u5b9a\u3059\u308b\u7406\u7531\u306f\u3001\u73fe\u5b9f\u7684\u306b\u306f\u8cb8\u5012\u306e\u5371\u967a\u6027\u304c\u306a\u3044\u58f2\u639b\u91d1\u3067\u3082\u3001\u7fcc\u671f\u306b\u3066\u4e00\u5b9a\u5272\u5408\u306e\u8cb8\u5012\u304c\u767a\u751f\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u305f\u3081\u3067\u3001\u305d\u308c\u306b\u5099\u3048\u3066\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u9650\u5ea6\u984d\u3068\u306f\uff1f<\/h2>\n

\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u4fc2\u308b\u7e70\u5165\u9650\u5ea6\u984d\u306f\u3001\u6cd5\u4ee4\u306a\u3069\u306e\u4e8b\u7531\u306b\u3088\u308b\u9577\u671f\u306e\u68da\u4e0a\u984d\u3084\u3001\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u50b5\u52d9\u8d85\u904e<\/a>\u306b\u9665\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u53d6\u7acb\u4e0d\u80fd\u984d\u3001\u5f62\u5f0f\u57fa\u6e96\u306b\u3088\u308b\u76f8\u5f53\u984d\u306a\u3069\u3001\u305d\u308c\u305e\u308c\u306e\u57fa\u6e96\u306b\u3088\u308a3\u3064\u306e\u533a\u5206\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n

\u5404\u533a\u5206\u306b\u3088\u3063\u3066\u3001\u7e70\u5165\u9650\u5ea6\u984d\u306e\u8a08\u4e0a\u91d1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30fb\u9577\u671f\u68da\u4e0a\u3052\u57fa\u6e96\u2026\u6c7a\u7b97\u304b\u30896\u5e74\u76ee\u4ee5\u964d\u306b\u5f01\u6e08\u4e88\u5b9a\u306e\u91d1\u984d
\n\u30fb\u5b9f\u8cea\u57fa\u6e96\u2026\u53d6\u7acb\u3066\u898b\u8fbc\u307f\u304c\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u91d1\u984d
\n\u30fb\u5f62\u5f0f\u57fa\u6e96\u2026\u62c5\u4fdd\u3067\u30ab\u30d0\u30fc\u3067\u304d\u306a\u3044\u91d1\u92ad\u50b5\u6a29\u306e\u3046\u30611\/2<\/p>\n

\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u9650\u5ea6\u984d\u3068\u306f\uff1f<\/h2>\n

\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u984d\u306f\u3001\u8cb8\u5012\u5b9f\u7e3e\u7387\uff08\u5f53\u8a72\u5e74\u5ea6\u3088\u308a\u524d3\u5e74\u9593\u306e\u8cb8\u5012\u640d\u5931<\/a>\u984d\u306e\u6bd4\u7387\u3092\u50b5\u6a29\u306e\u671f\u672b\u6b8b\u9ad8\u304b\u3089\u7b97\u51fa\u3057\u305f\u3082\u306e\uff09\u3001\u6cd5\u5b9a\u7e70\u5165\u7387\uff08\u696d\u7a2e\u3054\u3068\u306b\u56fd\u304c\u5b9a\u3081\u305f\u8cb8\u5012\u767a\u751f\u7387\u304b\u3089\u7b97\u51fa\uff09\u306e2\u3064\u306e\u7b97\u51fa\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u8cb8\u5012\u5b9f\u7e3e\u7387\u6cd5\u3068\u306f\u3001\u904e\u53bb3\u5e74\u9593\u306b\u5b9f\u969b\u306b\u767a\u751f\u3057\u305f\u8cb8\u5012\u640d\u5931\u306e\u91d1\u984d\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u8cb8\u5012\u5b9f\u7e3e\u7387\u3092\u7b97\u5b9a\u3057\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n

\u8cb8\u5012\u5b9f\u7e3e\u7387={(\u2170+\u2171-\u2172)\u00d7(12\/\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u5408\u8a08\u6708\u6570)}\u00f7iv
\n\u8cb8\u5012\u5f15\u5f53\u91d1\uff1d\u671f\u672b\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u00d7\u8cb8\u5012\u5b9f\u7e3e\u7387
\n(\u2170) 3\u5e74\u5206\u306e\u8cb8\u5012\u640d\u5931\u306e\u5408\u8a08\u984d
\n(\u2171) 3\u5e74\u5206\u306e\u500b\u5225\u8a55\u4fa1\u5206\u306e\u5f15\u5f53\u91d1\u7e70\u5165\u984d
\n(\u2172) 3\u5e74\u5206\u306e\u500b\u5225\u8a55\u4fa1\u5206\u306e\u5f15\u5f53\u91d1\u623b\u5165\u984d
\n(iv) 3\u5e74\u5206\u306e\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u5408\u8a08\u984d\u00f7\u4e8b\u696d\u5e74\u5ea6\u306e\u6570\uff08\u901a\u5e38\u306f3\uff09<\/div>\n

\u307e\u305f\u3001\u6cd5\u5b9a\u7e70\u5165\u7387\u6cd5\u306f\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306e\u307f\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u65b9\u6cd5\u3068\u306a\u308a\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n

\u8cb8\u5012\u5f15\u5f53\u91d1\uff1d(\u671f\u672b\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29-\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u32d1\u91d1\u984d)\u00d7\u6cd5\u5b9a\u7e70\u5165\u7387
\n\u30fb\u5378\u30fb\u5c0f\u58f2\u696d\u30fb\u6599\u7406\u98f2\u98df\u696d\u202610\/1000
\n\u30fb\u88fd\u9020\u696d\uff08\u96fb\u6c17\u696d\u30fb\u30ac\u30b9\u696d\u30fb\u6c34\u9053\u884c\u306a\u3069\uff09\u20268\/1000
\n\u30fb\u5272\u8ce6\u8ca9\u58f2\u5c0f\u58f2\u696d\u202613\/1000
\n\u30fb\u91d1\u878d\u30fb\u4fdd\u967a\u696d\u20263\/1000
\n\u30fb\u305d\u306e\u4ed6\u4e8b\u696d\uff08\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u4e0d\u52d5\u7523\u696d\u306a\u3069\uff09\u20266\/1000<\/div>\n

\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3059\u308b\u91d1\u92ad\u50b5\u6a29\u306b\u3064\u3044\u3066<\/h2>\n

\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3059\u308b\u4e3b\u306a\u91d1\u92ad\u50b5\u6a29\u306f\u4ee5\u4e0b\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u30fb\u58f2\u639b\u91d1\u3001\u8cb8\u4ed8\u91d1\u3001\u53d7\u53d6\u624b\u5f62
\n\u30fb\u8b72\u6e21\u4ee3\u91d1\u3084\u8acb\u8ca0\u6599\u3001\u5730\u4ee3\u5bb6\u8cc3\u306a\u3069\u306e\u3046\u3061\u76ca\u91d1\u3068\u3057\u3066\u7b97\u5165\u3057\u305f\u672a\u56de\u53ce\u91d1
\n\u30fb\u4ed6\u4eba\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u7acb\u66ff\u91d1(\u4f8b\u5916\u3042\u308a\u3002\u8a73\u7d30\u306f\u6cd5\u4eba\u57fa\u672c\u901a\u905411-2-18\u306e(4)\u3092\u53c2\u7167)
\n\u30fb\u76ca\u91d1\u3068\u3057\u3066\u7b97\u5165\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u307e\u3060\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u640d\u5bb3\u8ce0\u511f\u91d1
\n\u30fb\u4fdd\u8a3c\u4eba\u3068\u3057\u3066\u50b5\u52d9\u306e\u5f01\u6e08\u3092\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u6c42\u511f\u6a29
\n\u30fb\u5272\u5f15\u624b\u5f62\u3001\u88cf\u66f8\u624b\u5f62<\/a>(\u65e2\u5b58\u50b5\u6a29\u3068\u95a2\u9023\u306e\u306a\u3044\u3082\u306e\u3092\u9664\u304f)
\n\u30fb\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u542b\u3081\u305f\u58f2\u639b\u91d1\u7b49\u306e\u50b5\u6a29\u306b\u4fc2\u308b\u5148\u65e5\u4ed8\u5c0f\u5207\u624b<\/a>
\n\u30fb\u5ef6\u6255\u57fa\u6e96\u3092\u7a0e\u52d9\u51e6\u7406\u3068\u3057\u3066\u63a1\u7528\u3057\u305f\u5834\u5408\u306e\u5272\u8ce6\u672a\u53ce\u91d1\u7b49<\/p>\n

\u306a\u304a\u3001\uff62\u4ed5\u5165\u5272\u623b\u3057\u306e\u672a\u53ce\u91d1\uff63\u3084\uff62\u4fdd\u8a3c\u91d1\u3001\u6577\u91d1\u3001\u9810\u3051\u91d1\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u50b5\u6a29\uff63\u306a\u3069\u3001\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059<\/b>\u306e\u3067\u3001\u6cd5\u4eba\u7a0e\u8a08\u7b97\u306e\u969b\u306f\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u95a2\u9023\u8a18\u4e8b\uff1a
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