{"id":1663,"date":"2014-12-15T00:00:12","date_gmt":"2014-12-14T15:00:12","guid":{"rendered":"https:\/\/biz.moneyforward.com\/words\/?p=1663"},"modified":"2020-06-10T17:31:03","modified_gmt":"2020-06-10T08:31:03","slug":"liability-allowance","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/words\/1663\/","title":{"rendered":"\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u3068\u306f"},"content":{"rendered":"<p><strong>\u8ca0\u50b5\u6027<a href=\"https:\/\/biz.moneyforward.com\/words\/1649\/\" data-internallinksmanager029f6b8e52c=\"473\" title=\"\u5f15\u5f53\u91d1\">\u5f15\u5f53\u91d1<\/a><\/strong>\u3068\u306f\u3001\u5f15\u5f53\u91d1\u306e\u3046\u3061\u5c06\u6765\u306e\u652f\u51fa\u306b\u5099\u3048\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u5f15\u5f53\u91d1\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/1651\/\" data-internallinksmanager029f6b8e52c=\"124\" title=\"\u8a55\u4fa1\u6027\u5f15\u5f53\u91d1\">\u8a55\u4fa1\u6027\u5f15\u5f53\u91d1<\/a>\u3068\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u304c\u3042\u308b\u304c\u3001\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306f\u305d\u306e\u6587\u5b57\u306e\u901a\u308a\u300c\u8ca0\u50b5\u300d\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6301\u3064\u3002\u306a\u305c\u306a\u3089\u3070\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306f\u300c\u5c06\u6765\u4e88\u60f3\u3055\u308c\u308b\u652f\u51fa\u306e\u539f\u56e0\u304c\u5f53\u671f\u4ee5\u524d\u306b\u767a\u751f\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u652f\u51fa\u306b\u5099\u3048\u308b\u3082\u306e\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u305d\u306e\u652f\u51fa\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u652f\u6255\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u3068\u306f\u3044\u3048\u3001\u305d\u306e\u652f\u51fa\u306f\u78ba\u5b9a\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u8ca0\u50b5\u3068\u8003\u3048\u308b\u306e\u304c\u59a5\u5f53\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u306b\u57fa\u3065\u304d\u3001\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u3092\u8a2d\u5b9a\u3057\u3066\u304a\u304f\u3053\u3068\u306b\u3088\u308a\u8cbb\u7528\u306e\u5e73\u6e96\u5316\u304c\u306f\u304b\u3089\u308c\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1160\/\" data-internallinksmanager029f6b8e52c=\"94\" title=\"\u671f\u9593\u640d\u76ca\u8a08\u7b97\">\u671f\u9593\u640d\u76ca\u8a08\u7b97<\/a>\u3092\u9069\u6b63\u306b\u4fdd\u3066\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306e\u8003\u3048\u65b9<\/h2>\n<p>\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306f\u91d1\u984d\u304a\u3088\u3073\u6c7a\u6e08\u671f\u65e5\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u898b\u7a4d\u8ca0\u50b5\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u8ca0\u50b5\u306e\u90e8\u306b\u8a18\u8f09\u3055\u308c\u308b\u3002\u307e\u305f\u8868\u793a\u306b\u3064\u3044\u3066\u306f\u30ef\u30f3\u30fb\u30a4\u30e4\u30fc\u30fb\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1715\/\" data-internallinksmanager029f6b8e52c=\"439\" title=\"\u6d41\u52d5\u8ca0\u50b5\">\u6d41\u52d5\u8ca0\u50b5<\/a>\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47348\/\" data-internallinksmanager029f6b8e52c=\"308\" title=\"\u56fa\u5b9a\u8ca0\u50b5\">\u56fa\u5b9a\u8ca0\u50b5<\/a>\u306b\u533a\u5206\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u5546\u6cd5\u65bd\u884c\u898f\u5247\u3067\u306f\u300c\u5f15\u5f53\u91d1\u306e\u90e8\u300d\u3092\u8a2d\u3051\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u53ef\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<h2>\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306e\u7a2e\u985e<\/h2>\n<p>\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306f\u300c\u6761\u4ef6\u4ed8\u50b5\u52d9\uff08\u4e00\u5b9a\u306e\u6761\u4ef6\u304c\u6574\u3046\u307e\u3067\u652f\u6255\u3046\u5fc5\u8981\u306e\u306a\u3044\u50b5\u52d9\uff09\u300d\u3068\u300c\u5546\u6cd5\u65bd\u884c\u898f\u524743\u6761\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u306e\u81ea\u4e3b\u5224\u65ad\u306b\u3088\u3063\u3066\u8a08\u4e0a\u3055\u308c\u308b\u5f15\u5f53\u91d1\u300d\u306b\u5927\u5225\u3067\u304d\u308b\u3002<br \/>\n\u524d\u8005\u306b\u306f\u88fd\u54c1\u4fdd\u8a3c\u5f15\u5f53\u91d1\u3001\u58f2\u4e0a\u5272\u623b\u5f15\u5f53\u91d1\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46722\/\" data-internallinksmanager029f6b8e52c=\"191\" title=\"\u8cde\u4e0e\u5f15\u5f53\u91d1\">\u8cde\u4e0e\u5f15\u5f53\u91d1<\/a>\u3001\u5de5\u4e8b\u4fdd\u8a3c\u5f15\u5f53\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/24759\/\" data-internallinksmanager029f6b8e52c=\"60\" title=\"\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\">\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1<\/a>\u304c\u8a72\u5f53\u3057\u3001\u5f8c\u8005\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/56786\/\" data-internallinksmanager029f6b8e52c=\"199\" title=\"\u4fee\u7e55\u5f15\u5f53\u91d1\">\u4fee\u7e55\u5f15\u5f53\u91d1<\/a>\u3001\u7279\u5225\u4fee\u7e55\u5f15\u5f53\u91d1\u3001\u50b5\u52d9\u4fdd\u8a3c\u640d\u5931\u5f15\u5f53\u91d1\u3001\u640d\u5bb3\u88dc\u511f\u640d\u5931\u5f15\u5f53\u91d1\u304c\u8a72\u5f53\u3059\u308b\u3002\u306a\u304a\u50b5\u52d9\u4fdd\u8a3c\u5f15\u5f53\u91d1\u304a\u3088\u3073\u640d\u5bb3\u88dc\u511f\u640d\u5931\u5f15\u5f53\u91d1\u306f\u5076\u767a\u640d\u5931\uff08\u5c06\u6765\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u640d\u5931\uff09\u306e\u4fdd\u8a3c\u50b5\u52d9\u3068\u640d\u5bb3\u8ce0\u511f\u306b\u5099\u3048\u305f\u5f15\u5f53\u91d1\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u5f15\u5f53\u91d1\u3092\u8a2d\u3051\u308b\u6761\u4ef6\u3068\u3057\u3066\u3001\u5f53\u8a72\u5076\u767a\u640d\u5931\u306e\u767a\u751f\u306e\u53ef\u80fd\u6027\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u767a\u751f\u306e\u53ef\u80fd\u6027\u306e\u9ad8\u3044\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><b>\uff1c\u95a2\u9023\u8a18\u4e8b\uff1e<\/b><br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/blue_return\/basic\/kessansho\/\" target=\"_blank\" rel=\"noopener\">\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306e\u66f8\u304d\u65b9<\/a><br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/blog\/20505\/\" target=\"_blank\" rel=\"noopener\">\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u3046\u8003\u3048\u308c\u3070\u3044\u3044\u306e\u304b\uff1f<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u3068\u306f\u3001\u5f15\u5f53\u91d1\u306e\u3046\u3061\u5c06\u6765\u306e\u652f\u51fa\u306b\u5099\u3048\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3002 \u5f15\u5f53\u91d1\u306b\u306f\u8a55\u4fa1\u6027\u5f15\u5f53\u91d1\u3068\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u304c\u3042\u308b\u304c\u3001\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306f\u305d\u306e\u6587\u5b57\u306e\u901a\u308a\u300c\u8ca0\u50b5\u300d\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6301\u3064\u3002\u306a\u305c\u306a\u3089\u3070\u8ca0\u50b5\u6027\u5f15\u5f53\u91d1\u306f\u300c\u5c06\u6765\u4e88\u60f3\u3055\u308c\u308b\u652f\u51fa\u306e\u539f\u56e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10,21],"tags":[],"class_list":["post-1663","post","type-post","status-publish","format-standard","hentry","category-ha-ho","category-hojin"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/words\/wp-json\/wp\/v2\/posts\/1663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/words\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/words\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/words\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/words\/wp-json\/wp\/v2\/comments?post=1663"}],"version-history":[{"count":4,"href":"https:\/\/biz.moneyforward.com\/words\/wp-json\/wp\/v2\/posts\/1663\/revisions"}],"predecessor-version":[{"id":3018,"href":"https:\/\/biz.moneyforward.com\/words\/wp-json\/wp\/v2\/posts\/1663\/revisions\/3018"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/words\/wp-json\/wp\/v2\/media?parent=1663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/words\/wp-json\/wp\/v2\/categories?post=1663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/words\/wp-json\/wp\/v2\/tags?post=1663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}