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#ffff99;\"><b>\u4f01\u696d\u4fa1\u5024\uff08EV\uff09\u3092\u57fa\u6e96\u3068\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u682a\u5f0f\u4fa1\u5024\u306b\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\uff08\u6709\u5229\u5b50\u8ca0\u50b5\u304b\u3089\u73fe\u9810\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\uff09\u3092\u52a0\u3048\u305f\u91d1\u984d\u3092\u57fa\u6e96\u3068\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u682a\u4e3b\u3060\u3051\u3067\u306a\u304f\u3001\u50b5\u6a29\u8005\uff08\u9280\u884c\u306a\u3069\uff09\u3078\u306e\u8fd4\u6e08\u3082\u542b\u3081\u305f\u3001\u4f01\u696d\u5168\u4f53\u306e\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u8003\u3048\u65b9\u3067\u3059\u3002\u8cb7\u3044\u624b\u304c\u5b9f\u8cea\u7684\u306b\u8ca0\u62c5\u3059\u308b\u7dcf\u984d\u306b\u8fd1\u3044\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30aa\u30fc\u30ca\u30fc\u53d7\u53d6\u984d\u57fa\u6e96<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u308c\u306f\u3001\u58f2\u308a\u624b\u4f01\u696d\u306e\u30aa\u30fc\u30ca\u30fc\uff08\u682a\u4e3b\uff09\u304c\u6700\u7d42\u7684\u306b\u624b\u306b\u3059\u308b\u91d1\u984d\u3092\u57fa\u6e96\u3068\u3059\u308b\u8003\u3048\u65b9\u3067\u3059\u3002<\/b><\/span>\u682a\u5f0f\u4fa1\u5024\u304b\u3089\u3001\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u3078\u306e\u9000\u8077\u6170\u52b4\u91d1\u306a\u3069\u3092\u52a0\u5473\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u308a\u624b\u5074\u306eFA\u304c\u63a1\u7528\u3059\u308b\u30b1\u30fc\u30b9\u304c\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u79fb\u52d5\u7dcf\u8cc7\u7523\u57fa\u6e96<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8b72\u6e21\u5bfe\u8c61\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45254\/\" data-internallinksmanager029f6b8e52c=\"461\" title=\"\u7dcf\u8cc7\u7523\">\u7dcf\u8cc7\u7523<\/a>\u306e\u984d\u3092\u57fa\u6e96\u3068\u3059\u308b\u8003\u3048\u65b9\u3067\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3092\u793a\u3059\u6307\u6a19\u306e\u4e00\u3064\u3067\u3059\u304c\u3001\u8ca0\u50b5\u306e\u591a\u5be1\u304c\u8003\u616e\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u4ed6\u306e\u57fa\u6e96\u3068\u6bd4\u3079\u3066\u5831\u916c\u984d\u304c\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u5831\u916c\u57fa\u6e96\u984d\u306e\u6bd4\u8f03\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<th>\u57fa\u6e96\u306e\u7a2e\u985e<\/th>\n<th>\u8a08\u7b97\u306e\u30d9\u30fc\u30b9<\/th>\n<th>\u7279\u5fb4<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u682a\u4fa1\uff08\u8b72\u6e21\u5bfe\u4fa1\uff09\u57fa\u6e96<\/td>\n<td style=\"text-align: left;\">\u8b72\u6e21\u3055\u308c\u308b\u682a\u5f0f\u306e\u4fa1\u5024<\/td>\n<td style=\"text-align: left;\">\u30b7\u30f3\u30d7\u30eb\u3067\u5206\u304b\u308a\u3084\u3059\u3044\u3002\u682a\u4e3b\u3078\u306e\u5bfe\u4fa1\u304c\u57fa\u6e96\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u4f01\u696d\u4fa1\u5024\u57fa\u6e96<\/td>\n<td style=\"text-align: left;\">\u682a\u5f0f\u4fa1\u5024 \uff0b \u7d14\u6709\u5229\u5b50\u8ca0\u50b5<\/td>\n<td style=\"text-align: left;\">\u8cb7\u3044\u624b\u304c\u5b9f\u8cea\u7684\u306b\u8ca0\u62c5\u3059\u308b\u7dcf\u984d\u306b\u8fd1\u3044\u3002\u8ca0\u50b5\u3082\u8003\u616e\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30aa\u30fc\u30ca\u30fc\u53d7\u53d6\u984d\u57fa\u6e96<\/td>\n<td style=\"text-align: left;\">\u682a\u5f0f\u4fa1\u5024 \u00b1 \u30aa\u30fc\u30ca\u30fc\u95a2\u9023\u306e\u8abf\u6574\u984d<\/td>\n<td style=\"text-align: left;\">\u58f2\u308a\u624b\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u984d\u306b\u8fd1\u3044\u3002\u58f2\u308a\u624bFA\u304c\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u79fb\u52d5\u7dcf\u8cc7\u7523\u57fa\u6e96<\/td>\n<td style=\"text-align: left;\">\u8b72\u6e21\u5bfe\u8c61\u4f01\u696d\u306e\u7dcf\u8cc7\u7523<\/td>\n<td style=\"text-align: left;\">\u4f1a\u793e\u306e\u898f\u6a21\u3092\u793a\u3059\u304c\u3001\u8ca0\u50b5\u304c\u8003\u616e\u3055\u308c\u305a\u3001\u5831\u916c\u984d\u304c\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3069\u306e\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u304b\u306f\u3001M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3084FA\u306e\u65b9\u91dd\u3001\u3042\u308b\u3044\u306f\u5f53\u4e8b\u8005\u9593\u306e\u4ea4\u6e09\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u5951\u7d04\u6642\u306b\u306f\u3001\u3069\u306e\u57fa\u6e96\u3067\u8a08\u7b97\u3055\u308c\u308b\u306e\u304b\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u30ec\u30fc\u30de\u30f3\u65b9\u5f0f\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ec\u30fc\u30de\u30f3\u65b9\u5f0f\u306e\u6700\u5927\u306e\u7279\u5fb4\u306f\u3001\u5831\u916c\u57fa\u6e96\u984d\u306b\u5bfe\u3057\u3066\u6bb5\u968e\u7684\u306b\u7570\u306a\u308b\u6599\u7387\u3092\u9069\u7528\u3059\u308b\u70b9\u3067\u3059\u3002<\/b><\/span>\u4e00\u822c\u7684\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6599\u7387\u30c6\u30fc\u30d6\u30eb\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002\uff08\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u6a19\u6e96\u7684\u306a\u4f8b\u3067\u3042\u308a\u3001\u4ef2\u4ecb\u4f1a\u793e\u3084FA\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\uff09<\/p>\n<p><strong>\u3010\u30ec\u30fc\u30de\u30f3\u65b9\u5f0f \u6599\u7387\u30c6\u30fc\u30d6\u30eb\uff08\u4f8b\uff09\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<th>\u5831\u916c\u57fa\u6e96\u984d\u306e\u533a\u5206<\/th>\n<th>\u5831\u916c\u6599\u7387<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">5\u5104\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">5\u5104\u5186\u8d85\uff5e10\u5104\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td>4%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">10\u5104\u5186\u8d85\uff5e50\u5104\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td>3%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">50\u5104\u5186\u8d85\uff5e100\u5104\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td>2%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">100\u5104\u5186\u8d85\u306e\u90e8\u5206<\/td>\n<td>1%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5831\u916c\u57fa\u6e96\u984d\u5168\u4f53\u306b\u5358\u4e00\u306e\u6599\u7387\u3092\u639b\u3051\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u91d1\u984d\u306e\u300c\u533a\u5206\u300d\u3054\u3068\u306b\u6599\u7387\u3092\u9069\u7528\u3057\u3001\u305d\u308c\u3089\u3092\u5408\u8a08\u3057\u3066\u6700\u7d42\u7684\u306a\u6210\u529f\u5831\u916c\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30ec\u30fc\u30de\u30f3\u65b9\u5f0f\u306e\u8a08\u7b97\u5f0f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u308c\u3067\u306f\u3001\u4e0a\u8a18\u306e\u6599\u7387\u30c6\u30fc\u30d6\u30eb\u3092\u4f7f\u3063\u3066\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p><strong>\u3010\u4f8b\uff1a\u5831\u916c\u57fa\u6e96\u984d\u304c30\u5104\u5186\u306e\u5834\u5408\u3011<\/strong><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li><strong>5\u5104\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\uff1a<\/strong>5\u5104\u5186 \u00d7 5% = 2,500\u4e07\u5186<\/li>\n<li><strong>5\u5104\u5186\u8d85\uff5e10\u5104\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\uff1a<\/strong>(10\u5104\u5186 &#8211; 5\u5104\u5186) \u00d7 4% = 5\u5104\u5186 \u00d7 4% = 2,000\u4e07\u5186<\/li>\n<li><strong>10\u5104\u5186\u8d85\uff5e30\u5104\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\uff1a<\/strong>(30\u5104\u5186 &#8211; 10\u5104\u5186) \u00d7 3% = 20\u5104\u5186 \u00d7 3% = 6,000\u4e07\u5186<\/li>\n<li><strong>\u6210\u529f\u5831\u916c\u984d\u306e\u5408\u8a08\uff1a<\/strong>2,500\u4e07\u5186 + 2,000\u4e07\u5186 + 6,000\u4e07\u5186 = <strong>1\u5104500\u4e07\u5186<\/strong><\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5831\u916c\u57fa\u6e96\u984d\u3092\u5404\u533a\u5206\u306b\u5206\u89e3\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u6599\u7387\u3092\u9069\u7528\u3057\u3066\u5408\u8a08\u3059\u308b\u3053\u3068\u3067\u3001\u6210\u529f\u5831\u916c\u984d\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3082\u3057\u5831\u916c\u57fa\u6e96\u984d\u304c7\u5104\u5186\u3067\u3042\u308c\u3070\u3001(5\u5104\u5186 \u00d7 5%) + ( (7\u5104\u5186 &#8211; 5\u5104\u5186) \u00d7 4%) = 2,500\u4e07\u5186 + 800\u4e07\u5186 = 3,300\u4e07\u5186 \u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30ec\u30fc\u30de\u30f3\u65b9\u5f0f\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306b\u3001\u30ec\u30fc\u30de\u30f3\u65b9\u5f0f\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u306e\u5229\u70b9\u3068\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u30ec\u30fc\u30de\u30f3\u65b9\u5f0f\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ec\u30fc\u30de\u30f3\u65b9\u5f0f\u304c\u5e83\u304f\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u306e\u306b\u306f\u3001\u4f9d\u983c\u4e3b\u3068M&amp;A\u5c02\u9580\u5bb6\u306e\u53cc\u65b9\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305a\u3001\u4f9d\u983c\u4e3b\u306b\u3068\u3063\u3066\u306f\u3001M&amp;A\u304c\u6210\u529f\u3057\u306a\u3051\u308c\u3070\u539f\u5247\u3068\u3057\u3066\u9ad8\u984d\u306a\u6210\u529f\u5831\u916c\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u3044\u3068\u3044\u3046\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7279\u306bM&amp;A\u306e\u6210\u5426\u304c\u4e0d\u78ba\u5b9f\u306a\u72b6\u6cc1\u306b\u304a\u3044\u3066\u306f\u3001\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b\u4e0a\u3067\u5927\u304d\u306a\u5b89\u5fc3\u6750\u6599\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u5831\u916c\u4f53\u7cfb\u304c\u6bd4\u8f03\u7684\u660e\u78ba\u3067\u3042\u308b\u3053\u3068\u3082\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u6599\u7387\u30c6\u30fc\u30d6\u30eb\u304c\u6a19\u6e96\u5316\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u53d6\u5f15\u91d1\u984d\u306e\u898b\u8fbc\u307f\u304c\u3042\u308b\u7a0b\u5ea6\u7acb\u3066\u3070\u3001\u5831\u916c\u984d\u306e\u6982\u7b97\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e88\u7b97\u8a08\u753b\u3082\u7acb\u3066\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6210\u529f\u5831\u916c\u578b\u3067\u3042\u308b\u305f\u3081\u3001M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3084FA\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u9ad8\u3081\u308b\u52b9\u679c\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u53d6\u5f15\u91d1\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u5831\u916c\u3082\u5897\u3048\u308b\u4ed5\u7d44\u307f\u306a\u306e\u3067\u3001\u3088\u308a\u826f\u3044\u6761\u4ef6\u3067\u306eM&amp;A\u6210\u7acb\u306b\u5411\u3051\u3066\u3001\u7a4d\u6975\u7684\u306b\u52d5\u3044\u3066\u3082\u3089\u3044\u3084\u3059\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u30ec\u30fc\u30de\u30f3\u65b9\u5f0f\u306e\u6ce8\u610f\u70b9<\/h3>\n<p><span style=\"background-color: 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class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5831\u916c\u57fa\u6e96\u984d\u306e\u5b9a\u7fa9\uff1a<\/strong>\u4f55\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\uff1f<\/li>\n<li><strong>\u6599\u7387\u30c6\u30fc\u30d6\u30eb\uff1a<\/strong>\u5404\u533a\u5206\u306e\u6599\u7387\u306f\u59a5\u5f53\u304b\uff1f<\/li>\n<li><strong>\u6700\u4f4e\u5831\u916c\u984d\uff1a<\/strong>\u3044\u304f\u3089\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\uff1f<\/li>\n<li><strong>\u305d\u306e\u4ed6\u306e\u8cbb\u7528\uff1a<\/strong>\u7740\u624b\u91d1\u3084\u4e2d\u9593\u91d1\u306e\u6709\u7121\u3001\u91d1\u984d\u306f\uff1f<\/li>\n<li><strong>\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\uff1a<\/strong>\u5831\u916c\u306b\u898b\u5408\u3063\u305f\u8cea\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u304b\uff1f<\/li>\n<li><strong>\u5b9f\u7e3e\u3068\u5c02\u9580\u6027\uff1a<\/strong>\u81ea\u793e\u306e\u696d\u754c\u3084\u898f\u6a21\u306eM&amp;A\u5b9f\u7e3e\u304c\u8c4a\u5bcc\u304b\uff1f<\/li>\n<\/ul>\n<\/div>\n<p>\u5831\u916c\u4f53\u7cfb\u306e\u900f\u660e\u6027\u304c\u9ad8\u304f\u3001\u4e01\u5be7\u306a\u8aac\u660e\u3092\u3057\u3066\u304f\u308c\u308b\u4f1a\u793e\u3092\u9078\u3076\u3053\u3068\u304c\u3001\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u4e0a\u3067\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u305d\u306e\u4ed6\u306e\u5831\u916c\u4f53\u7cfb<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>M&amp;A\u306e\u5831\u916c\u4f53\u7cfb\u306f\u30ec\u30fc\u30de\u30f3\u65b9\u5f0f\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u3053\u306e\u7ae0\u3067\u306f\u3001\u305d\u306e\u4ed6\u306e\u4ee3\u8868\u7684\u306a\u5831\u916c\u4f53\u7cfb\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u89e6\u308c\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6642\u9593\u5831\u916c\u65b9\u5f0f\uff08\u30bf\u30a4\u30e0\u30c1\u30e3\u30fc\u30b8\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5f01\u8b77\u58eb\u3084\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u3088\u3046\u306b\u3001\u5c02\u9580\u5bb6\u304c\u7a3c\u50cd\u3057\u305f\u6642\u9593\u306b\u57fa\u3065\u3044\u3066\u5831\u916c\u3092\u8a08\u7b97\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002<\/b><\/span>1\u6642\u9593\u3042\u305f\u308a\u306e\u5358\u4fa1\uff08\u30bf\u30a4\u30e0\u30c1\u30e3\u30fc\u30b8\u30ec\u30fc\u30c8\uff09\u304c\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u4f5c\u696d\u6642\u9593\u306b\u5fdc\u3058\u3066\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<h3>\u56fa\u5b9a\u5831\u916c\u65b9\u5f0f<\/h3>\n<p><span style=\"background-color: 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