{"id":51597,"date":"2021-06-18T16:41:51","date_gmt":"2021-06-18T07:41:51","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=51597"},"modified":"2026-04-22T15:28:02","modified_gmt":"2026-04-22T06:28:02","slug":"%e6%ad%a3%e5%b8%b8%e5%96%b6%e6%a5%ad%e5%be%aa%e7%92%b0%e5%9f%ba%e6%ba%96%e3%81%a8%e3%81%af%ef%bc%9f%e4%b8%80%e5%b9%b4%e5%9f%ba%e6%ba%96%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%82%84%e5%85%b7%e4%bd%93","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/51597\/","title":{"rendered":"\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u3068\u306f\uff1f\u4e00\u5e74\u57fa\u6e96\u3068\u306e\u9055\u3044\u3084\u5177\u4f53\u4f8b\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"

\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u3068\u306f\u3001\u6b63\u5e38\u306a\u55b6\u696d\u30b5\u30a4\u30af\u30eb\u306b\u304a\u3051\u308b\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u3001\u6d41\u52d5\u8cc7\u7523<\/a>\u3084\u6d41\u52d5\u8ca0\u50b5<\/a>\u3068\u3059\u308b\u57fa\u6e96\u306e\u3053\u3068\u3067\u3059\u3002ifrs<\/a>\u306b\u304a\u3051\u308b\u82f1\u8a9e\u5206\u985e\u3067\u306f\u300cNormal operating cycle rule\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n

\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u6d41\u52d5\u8cc7\u7523\u30fb\u6d41\u52d5\u8ca0\u50b5\u3068\u56fa\u5b9a\u8cc7\u7523\u30fb\u56fa\u5b9a\u8ca0\u50b5<\/a>\u306b\u5206\u3051\u308b\u57fa\u6e96\u306b\u306f\u3001\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u306e\u307b\u304b\u306b\u4e00\u5e74\u57fa\u6e96<\/a>\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u4f1a\u8a08\u539f\u5247<\/a>\u3067\u306f\u3001\u6700\u521d\u306b\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u3092\u512a\u5148\u3057\u3066\u9069\u7528\u3057\u3001\u501f\u5165\u91d1<\/a>\u306a\u3069\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u4e00\u5e74\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u305d\u3053\u3067\u3001\u3053\u3053\u3067\u306f\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u304c\u91cd\u8981\u3067\u3042\u308b\u7406\u7531\u3084\u3001\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\uff0f\u9069\u7528\u3055\u308c\u306a\u3044\u3082\u306e\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u52d8\u5b9a\u79d1\u76ee<\/a>\u304c\u3042\u308b\u304b\u3068\u3044\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u4f8b\u3092\u6319\u3052\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u3068\u306f<\/h2>\n

\"\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u3068\u306f\"<\/p>\n

\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u6d41\u52d5\u3084\u56fa\u5b9a\u306b\u95a2\u3059\u308b\u8a08\u4e0a\u533a\u5206\u3092\u5206\u3051\u308b\u57fa\u6e96\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u82f1\u8a9e\u3067\u306f\u300cNormal operating cycle rule\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n

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\u8ca0\u50b5\u306e\u5834\u5408\u306f\u3001\u8cb7\u639b\u91d1<\/a>\u3084\u652f\u6255\u624b\u5f62<\/a>\u3001\u524d\u53d7\u91d1<\/a>\u306a\u3069\u306b\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u3001\u6d41\u52d5\u8ca0\u50b5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

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\"\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u3068\u4e00\u5e74\u57fa\u6e96\uff08\u30ef\u30f3\u30fb\u30a4\u30e4\u30fc\u30fb\u30eb\u30fc\u30eb\uff09\u3068\u306e\u9055\u3044\"
\n\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3067\u306f\u3001\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306b\u95a2\u3057\u3066\u3001\u4e00\u5e74\u57fa\u6e96\u3067\u5224\u65ad\u3059\u308b\u3068\u3044\u3046\u4f7f\u3044\u5206\u3051\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u5e74\u57fa\u6e96\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u6210\u3057\u3066\uff08\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\uff09\u304b\u3089\u3001\u73fe\u91d1\u5316\u307e\u3067\u306b\u8981\u3059\u308b\u671f\u9593\u304c\u4e00\u5e74\u4ee5\u5185\u3067\u3042\u308b\u306a\u3089\u3001\u6d41\u52d5\u8cc7\u7523\u307e\u305f\u306f\u6d41\u52d5\u8ca0\u50b5\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n

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\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u307e\u3057\u305f\u304b\uff1f<\/h2>\n

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