{"id":61497,"date":"2022-09-09T18:35:34","date_gmt":"2022-09-09T09:35:34","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=61497"},"modified":"2026-02-05T13:30:01","modified_gmt":"2026-02-05T04:30:01","slug":"%e3%82%b3%e3%83%b3%e3%83%86%e3%83%8a%e3%81%ae%e8%80%90%e7%94%a8%e5%b9%b4%e6%95%b0%e3%81%a8%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e8%b2%bb%e8%a8%88%e7%ae%97%e3%82%92%e8%a7%a3%e8%aa%ac","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/61497\/","title":{"rendered":"\u30b3\u30f3\u30c6\u30ca\u306e\u8010\u7528\u5e74\u6570\u3068\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u7b97\u3092\u89e3\u8aac"},"content":{"rendered":"

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<\/div>

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\n<\/h2>\n

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<\/div><\/div><\/a><\/div><\/div>\n

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\n\n\n\n\n\t\n\n\t\n\t\n\t
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21\u5e74<\/center><\/td>\n<\/tr>\n
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26\u5e74<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

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\u30b3\u30f3\u30c6\u30ca\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b<\/h2>\n

\u30b3\u30f3\u30c6\u30ca\u53d6\u5f97\u6642\u306e\u4ed5\u8a33\u3068\u6e1b\u4fa1\u511f\u5374\u6642\u306e\u4ed5\u8a33\u3092\u3001\u300c\u5668\u5177\u5099\u54c1\u300d\u306b\u5206\u985e\u3055\u308c\u308b\u30b3\u30f3\u30c6\u30ca\u3068\u300c\u5efa\u7269\u300d\u306b\u5206\u985e\u3055\u308c\u308b\u30b3\u30f3\u30c6\u30ca\u306b\u5206\u3051\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

\u300c\u5668\u5177\u5099\u54c1\u300d\u306b\u5206\u985e\u3055\u308c\u308b\u30b3\u30f3\u30c6\u30ca\u306e\u5834\u5408<\/h3>\n

\uff08\u53d6\u5f97\u6642\u4ed5\u8a33\u4f8b\uff09<\/strong>
\n\u4e00\u6642\u7684\u306b\u4e8b\u696d\u7528\u306e\u5099\u54c1\u3092\u4fdd\u7ba1\u3059\u308b\u305f\u3081\u306b\u30012022\u5e7410\u67081\u65e5\u306b50\u4e07\u5186\u306e\u91d1\u5c5e\u88fd\u30b3\u30f3\u30c6\u30ca\u3092\u5c0f\u5207\u624b\u3092\u632f\u308a\u51fa\u3057\u3066\u53d6\u5f97\u3057\u305f\u3002\u306a\u304a\u3001\u7d99\u7d9a\u7684\u306b\u5009\u5eab\u3068\u3057\u3066\u306e\u5229\u7528\u3092\u60f3\u5b9a\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u79fb\u52d5\u304c\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308b\uff08\u5f53\u793e\u306e\u4f1a\u8a08\u671f\u9593<\/a>\u306f4\u67081\u65e5\u304b\u3089\u7fcc\u5e743\u670831\u65e5\uff09\u3002<\/p>\n\n\n\n\n\t\n\n\t
\u501f\u65b9<\/center><\/th>
\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n
\u5668\u5177\u5099\u54c1<\/center><\/td>
500,000\u5186<\/center><\/td>
\u5f53\u5ea7\u9810\u91d1<\/center><\/td>
500,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

\u53d6\u5f97\u4fa1\u984d50\u4e07\u5186\u3067\u8cc7\u7523\u8a08\u4e0a\u304c\u5fc5\u8981\u306a\u3053\u3068\u3001\u79fb\u52d5\u304c\u3067\u304d\u3001\u304b\u3064\u7d99\u7d9a\u7684\u306b\u30c8\u30e9\u30f3\u30af\u30eb\u30fc\u30e0\u306a\u3069\u3068\u3057\u3066\u5229\u7528\u3057\u306a\u3044\u3053\u3068\u304b\u3089\u300c\u5668\u5177\u5099\u54c1\u300d\u3067\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/p>\n

\uff08\u6e1b\u4fa1\u511f\u5374\u4ed5\u8a33\u4f8b\uff09<\/strong>
\n\u6c7a\u7b97\u65e52023\u5e743\u670831\u65e5\u3092\u8fce\u3048\u305f\u305f\u3081\u3001\u5f53\u671f\u306b50\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u91d1\u5c5e\u88fd\u306e\u30b3\u30f3\u30c6\u30ca\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u305f\u3002\u30b3\u30f3\u30c6\u30ca\u306e\u9577\u3055\u306f6m\u672a\u6e80\u306e\u3082\u306e\u3067\u3042\u308b\u3002\u6cd5\u5b9a\u511f\u5374\u65b9\u6cd5\u306b\u3088\u308a\u5b9a\u7387\u6cd5\u3067\u3001\u9593\u63a5\u6cd5\uff08\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u307e\u305f\u306f\u5668\u5177\u5099\u54c1\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u306e\u52d8\u5b9a\u79d1\u76ee<\/a>\u3092\u4f7f\u7528\uff09\u306b\u3088\u308a\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002
\n\uff08\u203b\u511f\u5374\u7387\u306f\u4e0b\u90e8\u306e\u511f\u5374\u7387\u8868\u3092\u53c2\u7167\uff09<\/p>\n\n\n\n\n\t\n\n\t
\u501f\u65b9<\/center><\/th>
\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n
\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td>
166,750\u5186<\/center><\/td>
\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/center><\/td>
166,750\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

\u203b\u6e1b\u4fa1\u511f\u5374\u306e\u5b9a\u984d\u6cd5\u306f\u3001\u6bce\u5e74\u4e00\u5b9a\u306e\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3002<\/b><\/span>\u6e1b\u4fa1\u511f\u5374\u306e\u9593\u63a5\u6cd5\u306f\u3001\u5668\u5177\u5099\u54c1\u306a\u3069\u306e\u8cc7\u7523\u79d1\u76ee\u304b\u3089\u76f4\u63a5\u7684\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u63a7\u9664\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3068\u3044\u3046\u79d1\u76ee\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7d2f\u7a4d\u3055\u305b\u3066\u3001\u9593\u63a5\u7684\u306b\u8cc7\u7523\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u7d2f\u8a08\u984d\u3092\u63a7\u9664\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n

\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\uff09<\/p>\n

500,000\u00d70.667\uff1d333,500\u5186\u3000\u2267\u3000500,000\u00d70.11089\uff1d55,445\u5186
\n333,500\u00d76\/12\uff1d166,750\u5186<\/div>\n

<\/p>\n

2012\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u3067\u5b9a\u7387\u6cd5\u3092\u63a1\u7528\u3059\u308b\u3082\u306e\u306f\u3001\u672a\u511f\u5374\u6b8b\u9ad8\u306b\u511f\u5374\u7387\u3068\u4fdd\u8a3c\u7387\u3092\u4e57\u3058\u3066\u6bd4\u8f03\u3057\u3001\u4fdd\u8a3c\u7387\u3092\u4e0b\u56de\u3089\u306a\u3044\u5834\u5408\u306f\u511f\u5374\u7387\u306b\u3088\u308a\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f\u671f\u4e2d\u306b\u30b3\u30f3\u30c6\u30ca\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u6708\u5272\u308a\u3067\u306e\u6e1b\u4fa1\u511f\u5374\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u30102012\u5e744\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3000\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387\u7b49\u8868\uff08\u629c\u7c8b\uff09\u3011<\/strong><\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t
\u8010\u7528\u5e74\u6570<\/center><\/th>
\u511f\u5374\u7387<\/center><\/th>
\u6539\u5b9a\u511f\u5374\u7387<\/center><\/th>
\u4fdd\u8a3c\u7387<\/center><\/th>\n<\/tr>\n<\/thead>\n
2\u5e74<\/center><\/td>
1.000<\/center><\/td>
-<\/center><\/td>
-<\/center><\/td>\n<\/tr>\n
3\u5e74<\/center><\/td>
0.667<\/center><\/td>
1.000<\/center><\/td>
0.11089<\/center><\/td>\n<\/tr>\n
7\u5e74<\/center><\/td>
0.286<\/center><\/td>
0.334<\/center><\/td>
0.08680<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

\u53c2\u8003\uff1a\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\uff5c\u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3082\u3068\u306b\u4f5c\u6210<\/p>\n

\u300c\u5efa\u7269\u300d\u306b\u5206\u985e\u3055\u308c\u308b\u30b3\u30f3\u30c6\u30ca\u306e\u5834\u5408<\/h3>\n

\uff08\u53d6\u5f97\u6642\u4ed5\u8a33\u4f8b\uff09<\/strong>
\n\u30ec\u30f3\u30bf\u30eb\u5009\u5eab\u3068\u3057\u3066\u30012022\u5e7410\u67081\u65e5\u306b200\u4e07\u5186\u306e\u91d1\u5c5e\u9020\uff08\u9aa8\u683c\u6750\u306e\u8089\u539a4mm\u8d85\uff09\u306e\u30b3\u30f3\u30c6\u30ca\u3092\u5c0f\u5207\u624b\u3092\u632f\u308a\u51fa\u3057\u3066\u53d6\u5f97\u3057\u305f\u3002\u5f53\u793e\u306e\u4f1a\u8a08\u671f\u9593\u306f4\u67081\u65e5\u304b\u3089\u7fcc\u5e743\u670831\u65e5\u3067\u3042\u308b\u3002<\/p>\n\n\n\n\n\t\n\n\t
\u501f\u65b9<\/center><\/th>
\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n
\u5efa\u7269<\/center><\/td>
2,000,000\u5186<\/center><\/td>
\u5f53\u5ea7\u9810\u91d1<\/center><\/td>
2,000,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

\u8cfc\u5165\u3057\u305f\u30b3\u30f3\u30c6\u30ca\u3092\u30c8\u30e9\u30f3\u30af\u30eb\u30fc\u30e0\u3068\u3057\u3066\u904b\u55b6\u3059\u308b\u4e8b\u696d\u304c\u898b\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306a\u30b3\u30f3\u30c6\u30ca\u306e\u5229\u7528\u306f\u3001\u4efb\u610f\u306b\u79fb\u52d5\u3067\u304d\u306a\u3044\u30b3\u30f3\u30c6\u30ca\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u300c\u5efa\u7269\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u306e\u8ab2\u7a0e\u5f53\u5c40\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u5009\u5eab\u30ec\u30f3\u30bf\u30eb\u306e\u305f\u3081\u306b\u53d6\u5f97\u3057\u305f\u30b3\u30f3\u30c6\u30ca\u306f\u3001\u57fa\u672c\u7684\u306b\u300c\u5efa\u7269\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u4ed5\u8a33\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n

\uff08\u6e1b\u4fa1\u511f\u5374\u4ed5\u8a33\u4f8b\uff09<\/strong>
\n\u6c7a\u7b97\u65e52023\u5e743\u670831\u65e5\u3092\u8fce\u3048\u305f\u305f\u3081\u3001\u5f53\u671f\u306b200\u4e07\u5186\u3067\u53d6\u5f97\u3057\u305f\u91d1\u5c5e\u9020\u306e\u30b3\u30f3\u30c6\u30ca\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u305f\u3002\u30b3\u30f3\u30c6\u30ca\u306f\u51b7\u8535\u5009\u5eab\u7528\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u9593\u63a5\u6cd5\uff08\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u307e\u305f\u306f\u5efa\u7269\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u7528\uff09\u306b\u3088\u308a\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002
\n\uff08\u203b\u511f\u5374\u7387\u306f\u4e0b\u90e8\u306e\u511f\u5374\u7387\u8868\u3092\u53c2\u7167\uff09<\/p>\n\n\n\n\n\t\n\n\t
\u501f\u65b9<\/center><\/th>
\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n
\u6e1b\u4fa1\u511f\u5374\u8cbb<\/center><\/td>
39,000\u5186<\/center><\/td>
\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/center><\/td>
39,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\uff09<\/p>\n

2,000,000\u00d70.039\u00d76\/12\uff1d39,000\u5186<\/div>\n

<\/p>\n

\u4ed5\u8a33\u4f8b\u306e\u30b3\u30f3\u30c6\u30ca\u306f\u91d1\u5c5e\u5897\u3067\u51b7\u8535\u5009\u5eab\u7528\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u8010\u7528\u5e74\u657026\u5e74\u306e\u511f\u5374\u7387\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n

\u30102007\u5e744\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3000\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387\u7b49\u8868\uff08\u629c\u7c8b\uff09\u3011<\/strong><\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t
\u8010\u7528\u5e74\u6570<\/center><\/th>
\u511f\u5374\u7387<\/center><\/th>\n<\/tr>\n<\/thead>\n
19\u5e74<\/center><\/td>
0.053<\/center><\/td>\n<\/tr>\n
21\u5e74<\/center><\/td>
0.048<\/center><\/td>\n<\/tr>\n
26\u5e74<\/center><\/td>
0.039<\/center><\/td>\n<\/tr>\n
31\u5e74<\/center><\/td>
0.033<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

\u53c2\u8003\uff1a\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\uff5c\u56fd\u7a0e\u5e81<\/a>\u300d\u3092\u3082\u3068\u306b\u4f5c\u6210<\/p>\n

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