{"id":51606,"date":"2021-06-18T16:37:46","date_gmt":"2021-06-18T07:37:46","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=51606"},"modified":"2025-02-19T17:57:30","modified_gmt":"2025-02-19T08:57:30","slug":"%e5%be%8c%e5%85%a5%e5%85%88%e5%87%ba%e6%b3%95%e3%81%a8%e3%81%af%ef%bc%9f%e5%bb%83%e6%ad%a2%e7%90%86%e7%94%b1%e3%82%84%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%80%81%e8%a8%88%e7%ae%97%e4%be%8b%e3%81%aa","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/51606\/","title":{"rendered":"\u5f8c\u5165\u5148\u51fa\u6cd5\u3068\u306f\uff1f\u5ec3\u6b62\u7406\u7531\u3084\u30e1\u30ea\u30c3\u30c8\u3001\u8a08\u7b97\u4f8b\u306a\u3069\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u5f8c\u5165\u5148\u51fa\u6cd5\u3068\u306f\u5728\u5eab\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u4e00\u3064\u3067\u3001\u300c\u65b0\u3057\u304f\u4ed5\u5165\u308c\u305f\u5546\u54c1\u304b\u3089\u51fa\u5eab\u3057\u3066\u58f2\u308c\u305f\u3053\u3068\u306b\u3057\u3001\u53e4\u304f\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306f\u5728\u5eab\u3068\u3057\u3066\u6b8b\u308b\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u5728\u5eab\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5f8c\u5165\u5148\u51fa\u6cd5\u306f\u5e73\u621022\u5e744\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5ec3\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u9069\u7528\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3001\u5ec3\u6b62\u3055\u308c\u305f\u7406\u7531\u306a\u3069\u3092\u5177\u4f53\u4f8b\u3092\u6319\u3052\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5f8c\u5165\u5148\u51fa\u6cd5\u3068\u306f\uff1f<\/h2>\n<p>\u300c\u5f8c\u5165\u5148\u51fa\u6cd5\uff08LIFO\u3001Last In First Out\uff09\u300d\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/19631\/\" data-internallinksmanager029f6b8e52c=\"389\" title=\"\u68da\u5378\u8cc7\u7523\">\u68da\u5378\u8cc7\u7523<\/a>\u3092\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u306e\u4e00\u3064\u3067\u3042\u308a\u3001<span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48514\/\" data-internallinksmanager029f6b8e52c=\"205\" title=\"\u5148\u5165\u5148\u51fa\u6cd5\">\u5148\u5165\u5148\u51fa\u6cd5<\/a>\uff08FIFO\u3001First In First Out\uff09\u300d\u3068\u3044\u3046\u306e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e21\u8005\u306f\u5168\u304f\u6b63\u53cd\u5bfe\u306e\u6349\u3048\u65b9\u3092\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u300c\u5f8c\u5165\u5148\u51fa\u6cd5\u300d\u304c\u300c\u5f8c\u304b\u3089\u4ed5\u5165\u308c\u305f\u3082\u306e\u304b\u3089\u5148\u306b\u51fa\u5eab\u3059\u308b\u300d\u306e\u306b\u5bfe\u3057\u3001\u300c\u5148\u5165\u5148\u51fa\u6cd5\u300d\u306f\u305d\u306e\u540d\u306e\u901a\u308a\u300c\u5148\u306b\u4ed5\u5165\u308c\u305f\u3082\u306e\u304b\u3089\u5148\u306b\u51fa\u5eab\u3059\u308b\u300d\u3068\u8003\u3048\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\n<p>\u8a55\u4fa1\u65b9\u6cd5\u306b\u306f\u305d\u308c\u305e\u308c\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u9069\u3057\u305f\u8a55\u4fa1\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3069\u308c\u304c\u6b63\u3057\u3044\u3068\u306f\u4e00\u6982\u306b\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u751f\u9bae\u98df\u6599\u3092\u6271\u3046\u30b3\u30f3\u30d3\u30cb\u3084\u30b9\u30fc\u30d1\u30fc\u306a\u3069\u306e\u5b9f\u969b\u306e\u5546\u54c1\u306e\u6d41\u308c\u304b\u3089\u3044\u3048\u3070\u3001\u300c\u5f8c\u5165\u5148\u51fa\u6cd5\u300d\u3088\u308a\u300c\u5148\u5165\u5148\u51fa\u6cd5\u300d\u306e\u65b9\u304c\u5b9f\u614b\u306b\u5373\u3057\u305f\u8a55\u4fa1\u65b9\u6cd5\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u300c\u5148\u5165\u5148\u51fa\u6cd5\u300d\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48514\/\" data-lkc-id=\"73\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5148\u5165\u5148\u51fa\u6cd5\u3067\u306e\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u30fb\u5546\u54c1\u6709\u9ad8\u5e33\u306e\u8a18\u5165\u4f8b\u3000\u79fb\u52d5\u5e73\u5747\u6cd5\u3068\u306e\u9055\u3044\u3082\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6c7a\u7b97\u306b\u304a\u3044\u3066\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u58f2\u4e0a\u539f\u4fa1\u3092\u6c42\u3081\u308b\u306b\u306f\u3001\u4eca\u307e\u3067\u306b\u4ed5\u5165\u308c\u305f\u5546\u54c1\u3084\u88fd\u54c1\u304c\u671f\u672b\u306b\u3069\u308c\u3060\u3051\u6b8b\u3063\u3066\u3044\u308b\u304b\u3092\u8abf\u67fb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u591a\u304f\u306f\u3001\u5546\u54c1\u3084\u88fd\u54c1\u304c\u5b9f\u969b\u306b\u3042\u308b\u5009\u5eab\u306a\u3069\u3067\u7269\u7406\u7684\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3088\u304f\u7c3f\u8a18\u306e\u6559\u79d1\u66f8\u306b\u300c\u5148\u5165\u5148\u51fa\u6cd5\u300d\u306a\u3069\u3068\u3042\u308b\u306e\u3092\u898b\u304b\u3051\u307e\u3059\u304c\u3001\u5b9f\u969b\u306f\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3053\u306e\u8a18\u4e8b\u3067\u306f\u671f\u672b\u306e\u5728\u5eab\u5546\u54c1\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u5148\u5165\u5148\u51fa\u6cd5\u3068\u306f\uff1f\u5148\u5165\u5148\u51fa\u6cd5\u3068\u306f\u3001\u6c7a\u7b97\u306b\u304a\u3051\u308b\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u4e00\u3064\u3067\u3042\u308a\u3001\u5148\u306b\u4ed5\u5165\u308c\u305f\u5546\u54c1\u304b\u3089\u5148\u306b\u8ca9\u58f2\u3057\u305f\u3068\u4eee\u5b9a\u3057\u3066\u3001\u671f\u672b\u5728\u5eab\u306e\u8a55\u4fa1\uff08...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div><\/p>\n<h2>\u5f8c\u5165\u5148\u51fa\u6cd5\u306f\u5ec3\u6b62\u3055\u308c\u305f\uff1f\u305d\u306e\u7406\u7531\u306f\uff1f<\/h2>\n<p>\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u300c\u5f8c\u5165\u5148\u51fa\u6cd5\u300d\u306f\u5e73\u621022\u5e744\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5ec3\u6b62\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20190704_03.pdf\" rel=\"noopener nofollow\" target=\"_blank\">\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u6539\u6b63<\/a><\/p>\n<p>\u8a73\u3057\u304f\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u304c\u3001<span style=\"background-color: 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title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u6b63\u3057\u304f\u8868\u8a18\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u5e02\u5834\u4fa1\u683c\u306b\u5de6\u53f3\u3055\u308c\u306a\u3044\u300d\u3068\u3044\u3046\u640d\u76ca\u9762\u3067\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3001\u300c\u5e02\u5834\u4fa1\u683c\u3092\u53cd\u6620\u3057\u3066\u3044\u306a\u3044\u300d\u3068\u3044\u3046\u8cc7\u7523\u9762\u3067\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u8a8d\u8b58\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u300c\u5f8c\u304b\u3089\u4ed5\u5165\u308c\u305f\u3082\u306e\u3092\u5148\u306b\u51fa\u5eab\u3059\u308b\u300d\u3068\u3044\u3046\u306e\u306f\u4e00\u822c\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u6d41\u308c\u304b\u3089\u300c\u5f8c\u5165\u5148\u51fa\u6cd5\u300d\u306f\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h2>\u5f8c\u5165\u5148\u51fa\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u4ee5\u4e0a\u306e\u3053\u3068\u3092\u3075\u307e\u3048\u305f\u4e0a\u3067\u5f8c\u5165\u5148\u51fa\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5f8c\u5165\u5148\u51fa\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p><strong>\u68da\u5378\u8cc7\u7523\u306e\u5897\u6e1b\u306f\u3001\u640d\u76ca\u8a08\u7b97\u306b\u76f4\u7d50\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5f8c\u5165\u5148\u51fa\u6cd5\u3092\u63a1\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u7269\u4fa1\u304c\u6fc0\u3057\u304f\u4e0a\u6607\u3057\u3066\u3044\u308b\u6642\u306b\u3001\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3001\u7279\u306b\u640d\u76ca\u8a08\u7b97\u3092\u9069\u5207\u306b\u4fdd\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br 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alt=\"\u5f8c\u5165\u5148\u51fa\u6cd5\" width=\"914\" height=\"919\" class=\"aligncenter size-full wp-image-51608\" srcset=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/06\/\u5f8c\u5165\u5148\u51fa\u6cd5\uff13.png 914w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/06\/\u5f8c\u5165\u5148\u51fa\u6cd5\uff13-298x300.png 298w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/06\/\u5f8c\u5165\u5148\u51fa\u6cd5\uff13-150x150.png 150w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/06\/\u5f8c\u5165\u5148\u51fa\u6cd5\uff13-768x772.png 768w, https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2021\/06\/\u5f8c\u5165\u5148\u51fa\u6cd5\uff13-100x100.png 100w\" sizes=\"auto, (max-width: 914px) 100vw, 914px\" 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48514\/\" data-lkc-id=\"73\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u5148\u5165\u5148\u51fa\u6cd5\u3067\u306e\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u30fb\u5546\u54c1\u6709\u9ad8\u5e33\u306e\u8a18\u5165\u4f8b\u3000\u79fb\u52d5\u5e73\u5747\u6cd5\u3068\u306e\u9055\u3044\u3082\u89e3\u8aac<\/div><div 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