{"id":32722,"date":"2017-02-07T10:09:01","date_gmt":"2017-02-07T01:09:01","guid":{"rendered":"http:\/\/eikaiwa.dmm.com\/blog\/?p=32722"},"modified":"2021-08-19T07:51:13","modified_gmt":"2021-08-19T07:51:13","slug":"accounting","status":"publish","type":"post","link":"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/","title":{"rendered":"\u3010\u89e3\u8aac\u4ed8\u3011\u3053\u308c\u3060\u3051\u306f\u899a\u3048\u3066\u304a\u304d\u305f\u3044\u57fa\u672c\u306e\u4f1a\u8a08\u82f1\u8a9e\u7528\u8a9e\u307e\u3068\u3081"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E5%A3%B2%E4%B8%8A%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E4%BC%9A%E8%A8%88%E8%8B%B1%E8%AA%9E%E7%94%A8%E8%AA%9E\" >\u58f2\u4e0a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e\u7528\u8a9e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E5%A3%B2%E4%B8%8A%E9%AB%98%EF%BC%8F%E5%A3%B2%E3%82%8A%E4%B8%8A%E3%81%92%E3%82%8B%EF%BC%9ASales_Sell\" >\u58f2\u4e0a\u9ad8\uff0f\u58f2\u308a\u4e0a\u3052\u308b\uff1aSales \/ Sell<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E5%A3%B2%E6%8E%9B%E9%87%91%EF%BC%9AAccounts_receivable\" >\u58f2\u639b\u91d1\uff1aAccounts receivable<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E5%A3%B2%E4%B8%8A%E5%8E%9F%E4%BE%A1%EF%BC%9ACost_of_goods_sold\" >\u58f2\u4e0a\u539f\u4fa1\uff1aCost of goods sold<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E5%87%BA%E8%8D%B7%EF%BC%8F%E5%87%BA%E8%8D%B7%E3%81%99%E3%82%8B%EF%BC%9AShipment_Ship\" >\u51fa\u8377\uff0f\u51fa\u8377\u3059\u308b\uff1aShipment \/ Ship<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E5%85%A5%E9%87%91%EF%BC%8F%E5%85%A5%E9%87%91%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B%EF%BC%9AReceipt_Receive\" >\u5165\u91d1\uff0f\u5165\u91d1\u3092\u53d7\u3051\u308b\uff1aReceipt \/ Receive<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E5%82%B5%E6%A8%A9%E6%B5%81%E5%8B%95%E5%8C%96%EF%BC%8F%E5%82%B5%E6%A8%A9%E6%B5%81%E5%8B%95%E5%8C%96%E3%81%99%E3%82%8B%EF%BC%9ALiquidation_Liquidate\" >\u50b5\u6a29\u6d41\u52d5\u5316\uff0f\u50b5\u6a29\u6d41\u52d5\u5316\u3059\u308b\uff1aLiquidation \/ Liquidate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E8%B2%B8%E5%80%92%E6%87%B8%E5%BF%B5%E5%82%B5%E6%A8%A9%EF%BC%9A_Doubtful_accounts\" >\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\uff1a Doubtful accounts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E8%B2%B8%E5%80%92%E5%BC%95%E5%BD%93%E9%87%91%EF%BC%88%E8%B2%A0%E5%82%B5%EF%BC%89%EF%BC%9AAllowance_for_doubtful_accounts\" >\u8cb8\u5012\u5f15\u5f53\u91d1\uff08\u8ca0\u50b5\uff09\uff1aAllowance for doubtful accounts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E8%B2%B8%E5%80%92%E5%BC%95%E5%BD%93%E9%87%91%E7%B9%B0%E3%82%8A%E5%85%A5%E3%82%8C%EF%BC%88%E8%B2%BB%E7%94%A8%EF%BC%89%EF%BC%9ABad_debts_expense\" >\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u308a\u5165\u308c\uff08\u8cbb\u7528\uff09\uff1aBad debts expense<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E8%B2%B8%E5%80%92%E5%BC%95%E5%BD%93%E9%87%91%E3%81%AE%E5%8F%96%E3%82%8A%E5%B4%A9%E3%81%97%EF%BC%9AWrite_off_allowance_for_doubtful_accounts\" >\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u53d6\u308a\u5d29\u3057\uff1aWrite off allowance for doubtful accounts<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E4%BB%95%E5%85%A5%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E4%BC%9A%E8%A8%88%E8%8B%B1%E8%AA%9E%E7%94%A8%E8%AA%9E\" >\u4ed5\u5165\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e\u7528\u8a9e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E4%BB%95%E5%85%A5%EF%BC%8F%E4%BB%95%E5%85%A5%E3%82%8C%E3%82%8B%EF%BC%9APurchase\" >\u4ed5\u5165\uff0f\u4ed5\u5165\u308c\u308b\uff1aPurchase<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E5%8E%9F%E6%96%99%E3%81%AE%E5%85%A5%E5%BA%AB%EF%BC%8F%E5%8E%9F%E6%96%99%E3%82%92%E5%85%A5%E5%BA%AB%E3%81%99%E3%82%8B%EF%BC%9AReceipt_of_material_Receive_material\" >\u539f\u6599\u306e\u5165\u5eab\uff0f\u539f\u6599\u3092\u5165\u5eab\u3059\u308b\uff1aReceipt of material \/ Receive material<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E8%B2%B7%E6%8E%9B%E9%87%91%EF%BC%9AAccounts_payable\" >\u8cb7\u639b\u91d1\uff1aAccounts payable<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E6%94%AF%E6%89%95%EF%BC%8F%E6%94%AF%E6%89%95%E3%81%86%EF%BC%9ASettlement_Settle\" >\u652f\u6255\uff0f\u652f\u6255\u3046\uff1aSettlement \/ Settle<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/eikaiwa.dmm.com\/blog\/learning-english\/business\/accounting\/#%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\" >\u304a\u308f\u308a\u306b<\/a><\/li><\/ul><\/nav><\/div>\n<p>\u4f1a\u8a08\u306f\u30d3\u30b8\u30cd\u30b9\u306e\u5171\u901a\u8a00\u8a9e\u3068\u3082\u8a00\u308f\u308c\u307e\u3059\u304c\u3001\u82f1\u8a9e\u306e\u4f1a\u8a08\u7528\u8a9e\u3092\u7406\u89e3\u3057\u3088\u3046\u3068\u3057\u3066\u3001\u307e\u305f\u899a\u3048\u3088\u3046\u3068\u3057\u3066\u6df7\u4e71\u3057\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>\u305d\u3046\u3044\u3046\u6642\u306f\u3001\u7528\u8a9e\u9593\u306e\u95a2\u4fc2\u3084\u5177\u4f53\u7684\u306a\u53d6\u5f15\u3092\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u307e\u305f\u3001\u95a2\u4fc2\u6027\u3067\u899a\u3048\u3066\u3044\u308c\u3070\u3001\u5b9f\u969b\u306b\u82f1\u8a9e\u3067\u3084\u308a\u3068\u308a\u3092\u3059\u308b\u969b\u306b\u3082\u76f8\u624b\u3068\u5171\u901a\u306e\u8a8d\u8b58\u3092\u7bc9\u3051\u308b\u70b9\u304b\u3089\u3001\u5f79\u7acb\u3064\u3053\u3068\u9593\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eca\u56de\u306f<b>\u300c\u58f2\u4e0a\u30fb\u4ed5\u5165\u308c\u300d<\/b>\u306b\u95a2\u3059\u308b\u82f1\u8a9e\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u7528\u8a9e\u3092\u3001\u5b9f\u7528\u7684\u306a\u4f8b\u6587\u3001\u89e3\u8aac\u3068\u5171\u306b\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%A3%B2%E4%B8%8A%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E4%BC%9A%E8%A8%88%E8%8B%B1%E8%AA%9E%E7%94%A8%E8%AA%9E\"><\/span>\u58f2\u4e0a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e\u7528\u8a9e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/assets.blog.engoo.com\/wp-content\/uploads\/sites\/15\/2021\/07\/18123508\/accounting-english-1.jpg\" alt=\"\u58f2\u4e0a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e\u7528\u8a9e\" width=\"1000\" height=\"667\" class=\"alignnone size-full wp-image-29654\"><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%A3%B2%E4%B8%8A%E9%AB%98%EF%BC%8F%E5%A3%B2%E3%82%8A%E4%B8%8A%E3%81%92%E3%82%8B%EF%BC%9ASales_Sell\"><\/span>\u58f2\u4e0a\u9ad8\uff0f\u58f2\u308a\u4e0a\u3052\u308b\uff1aSales \/ Sell<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nX Corporation sold the products for $ 10 million to Y Corporation.<br \/>\n\uff08X\u793e\u306fY\u793e\u307810\u767e\u4e07\u30c9\u30eb\u306e\u58f2\u4e0a\u3092\u4e0a\u3052\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p>\u58f2\u4e0a\u9ad8\u3084\u58f2\u4e0a\u306b\u306f\u3001sales \u306e\u3088\u3046\u306b\u901a\u4f8b<strong>\u8907\u6570\u5f62<\/strong>\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u300c\u58f2\u4e0a\u8a08\u753b\u300d\u306f a sales plan \u3068\u8868\u73fe\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%A3%B2%E6%8E%9B%E9%87%91%EF%BC%9AAccounts_receivable\"><\/span>\u58f2\u639b\u91d1\uff1aAccounts receivable<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nUpon the sales, X Corporation recorded accounts receivable against Y Corporation. It takes usually 3 months for X Corporation to collect accounts receivable.<br \/>\n\uff08\u58f2\u4e0a\u306b\u969b\u3057\u3001X\u793e\u306fY\u793e\u306b\u5bfe\u3057\u3066\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3057\u305f\u3002X\u793e\u306f\u58f2\u639b\u91d1\u56de\u53ce\u306b\u901a\u5e383\u30ab\u6708\u8981\u3057\u307e\u3059\u3002\uff09<\/dd>\n<\/dl>\n<p><strong>\u300c\u58f2\u639b\u91d1\u300d\u306f\u3001\u5f97\u610f\u5148\u3078\u58f2\u308a\u4e0a\u3052\u3092\u884c\u3063\u305f\u6642\u70b9\u3067\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e00\u5b9a\u671f\u9593\u7d4c\u3063\u3066\u304b\u3089\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u308b\u969b\u306b\u4f7f\u3044\u307e\u3059\u3002<\/strong>\u305d\u306e\u3088\u3046\u306b\u4f1a\u793e\u304c\u5373\u5165\u91d1\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u7a00\u3067\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u58f2\u639b\u91d1\u3092\u4e00\u5ea6\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u30cd\u30c3\u30c8\u4e0a\u3067\u300c\u8a08\u4e0a\u3059\u308b\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u8868\u73fe\u3092\u691c\u7d22\u3059\u308b\u3068\u3001allocate\u3001account for\u3001allocate book\u3001appropriate \u306a\u3069\u306e\u96e3\u3057\u3044\u5358\u8a9e\u304c\u6ca2\u5c71\u51fa\u3066\u304d\u307e\u3059\u304c\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u3053\u308c\u3089\u306e\u82f1\u8a9e\u8868\u73fe\u306f\u5b9f\u969b\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u73fe\u5834\u306b\u304a\u3044\u3066\u3001\u307b\u3068\u3093\u3069\u898b\u304b\u3051\u307e\u305b\u3093\u3002<\/p>\n<p><strong>record \u3084 book \u3068\u3044\u3063\u305f\u3082\u3063\u3068\u7c21\u5358\u3067\u30b7\u30f3\u30d7\u30eb\u306a\u8a9e\u53e5\u304c\u597d\u307e\u308c\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%A3%B2%E4%B8%8A%E5%8E%9F%E4%BE%A1%EF%BC%9ACost_of_goods_sold\"><\/span>\u58f2\u4e0a\u539f\u4fa1\uff1aCost of goods sold<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nSoaring material price increased cost of goods sold against sales.<br \/>\n\uff08\u539f\u6599\u8cbb\u306e\u9ad8\u9a30\u306b\u3088\u308a\u3001\u58f2\u4e0a\u539f\u4fa1\u7387\u304c\u4e0a\u6607\u3057\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p>\u3053\u3053\u3067\u6ce8\u76ee\u3057\u305f\u3044\u306e\u306f\u3001<strong>against<\/strong> \u306e\u4f7f\u3044\u65b9\u3067\u3059\u3002<strong>A against B \u3067\u300cB\u306b\u5360\u3081\u308bA\u306e\u5272\u5408\u300d<\/strong>\u3092\u8868\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u4f8b\u3048\u3070 operating profits against sales\uff08\u55b6\u696d\u5229\u76ca\u7387\uff09 \u306e\u3088\u3046\u306b\u4ed6\u306b\u3082\u3044\u308d\u3093\u306a\u5834\u9762\u3067\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u300c\u58f2\u4e0a\u539f\u4fa1\u7387\u300d\u3068\u306f\u300c\u58f2\u4e0a\u9ad8\u306b\u5360\u3081\u308b\u58f2\u4e0a\u539f\u4fa1\u306e\u5272\u5408\u300d\u3092\u8868\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%87%BA%E8%8D%B7%EF%BC%8F%E5%87%BA%E8%8D%B7%E3%81%99%E3%82%8B%EF%BC%9AShipment_Ship\"><\/span>\u51fa\u8377\uff0f\u51fa\u8377\u3059\u308b\uff1aShipment \/ Ship<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nX Corporation shipped the products to Y Corporation on FOB shipping point.<br \/>\n\uff08X\u793e\u306fFOB\u51fa\u8377\u5730\u3067Y\u793e\u3078\u5546\u54c1\u3092\u51fa\u8377\u3057\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p>\u8f38\u51fa\u5165\u3067\u3088\u304f\u898b\u304b\u3051\u308b\u8868\u73fe\u304c <strong>FOB X<\/strong> \u3067\u3059\u3002FOB \u306f <strong>free on board\uff08\u672c\u8239\u6e21\u6761\u4ef6\uff09<\/strong> \u306e\u7565\u79f0\u3067\u3001\u7d9a\u304f X \u306b\u3066\u305d\u306e\u7269\u54c1\u306e\u6240\u6709\u6a29\uff08title\uff09\u3084\u7834\u640d\u30ea\u30b9\u30af\u7b49\uff08risk\uff09\u304c\u5148\u65b9\u306b\u79fb\u8ee2\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001FOB shipping point \u306a\u3089\u904b\u9001\u696d\u8005\uff08carrier\uff09\u3078\u5f15\u6e21\u3057\u305f\u6642\u70b9\u3067\u3001FOB destination\u306a\u3089\u5148\u65b9\u6307\u5b9a\u306e\u5834\u6240\u3078\u5230\u7740\u3057\u305f\u6642\u70b9\u3067\u3001\u3068\u3044\u3063\u305f\u611f\u3058\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%85%A5%E9%87%91%EF%BC%8F%E5%85%A5%E9%87%91%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B%EF%BC%9AReceipt_Receive\"><\/span>\u5165\u91d1\uff0f\u5165\u91d1\u3092\u53d7\u3051\u308b\uff1aReceipt \/ Receive<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nX Corporation received $ 10 million from Y Corporation.<br \/>\n\uff08X\u793e\u306fY\u793e\u304b\u308910\u767e\u4e07\u30c9\u30eb\u306e\u5165\u91d1\u3092\u53d7\u3051\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p>receipt\u3000\u306f\u300c\u30ec\u30b7\u30fc\u30c8\u3001\u9818\u53ce\u66f8\u300d\u306e\u4ed6\u306b\u3082\u3001\u300c\u5165\u91d1\u300d\u3092\u8868\u3059\u540d\u8a5e\u3068\u3057\u3066\u3082\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%82%B5%E6%A8%A9%E6%B5%81%E5%8B%95%E5%8C%96%EF%BC%8F%E5%82%B5%E6%A8%A9%E6%B5%81%E5%8B%95%E5%8C%96%E3%81%99%E3%82%8B%EF%BC%9ALiquidation_Liquidate\"><\/span>\u50b5\u6a29\u6d41\u52d5\u5316\uff0f\u50b5\u6a29\u6d41\u52d5\u5316\u3059\u308b\uff1aLiquidation \/ Liquidate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nX Corporation liquidated accounts receivable against Y Corporation.<br \/>\n\uff08X\u793e\u306fY\u793e\u306e\u58f2\u639b\u91d1\u3092\u6d41\u52d5\u5316\u3057\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p>\u300c\u6d41\u52d5\u5316\u300d\u3068\u306f\u306a\u3093\u3068\u3082\u4ef0\u3005\u3057\u3044\u8a00\u8449\u3067\u3059\u304c\u3001\u300c\u3088\u308a\u4f7f\u3044\u3084\u3059\u3044\u8cc7\u7523\uff08\u6d41\u52d5\u6027\u306e\u9ad8\u3044\u3082\u306e\uff09\u3078\u5909\u66f4\u3057\u3066\u3082\u3089\u3046\u300d\u3068\u3044\u3063\u305f\u7a0b\u5ea6\u306e\u610f\u5473\u3067\u3059\u3002<\/p>\n<p>\u6db2\u4f53\u3092\u793a\u3059\u540d\u8a5e liquid \u306b\u3001\u52d5\u4f5c\u3092\u793a\u3059\u63a5\u5c3e\u8f9e <strong>ation \uff08action\u3068\u4f3c\u3066\u3044\u307e\u3059\u306d\uff01\uff09<\/strong>\u304c\u7d44\u307f\u5408\u308f\u3055\u3063\u3066\u3044\u308b\u3068\u601d\u3048\u3070\u3001\u899a\u3048\u3084\u3059\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u78ba\u304b\u306b\u3001\u56de\u53ce\u3067\u304d\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u58f2\u639b\u91d1\u3088\u308a\u3001\u3044\u3064\u3067\u3082\u4f7f\u3048\u308b\u73fe\u91d1\u306e\u65b9\u304c\u5b89\u5fc3\u3057\u307e\u3059\u306d\u3002\u3061\u306a\u307f\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u6d41\u52d5\u6027\u306e\u9ad8\u3044\u9806\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3088\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%B2%B8%E5%80%92%E6%87%B8%E5%BF%B5%E5%82%B5%E6%A8%A9%EF%BC%9A_Doubtful_accounts\"><\/span>\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\uff1a Doubtful accounts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nAccounts receivable against Y Corporation aged 1 year old to be categorized as doubtful accounts.<br \/>\n\uff08Y\u793e\u306e\u58f2\u639b\u91d1\u306f1\u5e74\u9593\u56de\u53ce\u3055\u308c\u305a\u3001\u8cb8\u5012\u61f8\u5ff5\u3068\u306a\u308a\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p>\u58f2\u639b\u91d1\u304c\u7d04\u675f\u901a\u308a\u56de\u53ce\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u76f8\u624b\u306e\u8ca1\u52d9\u72b6\u6cc1\u306b\u3088\u3063\u3066\u9577\u3089\u304f\u5165\u91d1\u304c\u306a\u3044\u5834\u5408\u3001\u58f2\u639b\u91d1\u306f\u300c\u8cb8\u5012\u61f8\u5ff5\u300d\u3067\u3042\u308b\u3068\u8a00\u3044\u307e\u3059\u3002<\/strong><br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%B2%B8%E5%80%92%E5%BC%95%E5%BD%93%E9%87%91%EF%BC%88%E8%B2%A0%E5%82%B5%EF%BC%89%EF%BC%9AAllowance_for_doubtful_accounts\"><\/span>\u8cb8\u5012\u5f15\u5f53\u91d1\uff08\u8ca0\u50b5\uff09\uff1aAllowance for doubtful accounts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/assets.blog.engoo.com\/wp-content\/uploads\/sites\/15\/2021\/07\/18123510\/accounting-english-3.jpg\" alt=\"\u8cb8\u5012\u5f15\u5f53\u91d1\" width=\"1000\" height=\"667\" class=\"alignnone size-full wp-image-29655\"><\/p>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nIn preparation for loss to come, X Corporation provided for doubtful accounts against Y Corporation.<br \/>\n\uff08\u5c06\u6765\u306e\u640d\u5931\u306b\u5099\u3048\u3001X\u793e\u306fY\u793e\u306e\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u3078\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p>\u58f2\u639b\u91d1\u304c\u8cb8\u5012\u61f8\u5ff5\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u5165\u91d1\u306e\u898b\u8fbc\u307f\u304c\u5c11\u306a\u3044\u5834\u5408\u3001\u5c06\u6765\u640d\u5931\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u8a08\u306f\u4fdd\u5b88\u7684\u306a\u51e6\u7406\u3092\u597d\u3080\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u5c06\u6765\u306e\u640d\u5931\u3092\u5148\u306b\u7e54\u308a\u8fbc\u3080\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%B2%B8%E5%80%92%E5%BC%95%E5%BD%93%E9%87%91%E7%B9%B0%E3%82%8A%E5%85%A5%E3%82%8C%EF%BC%88%E8%B2%BB%E7%94%A8%EF%BC%89%EF%BC%9ABad_debts_expense\"><\/span>\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u308a\u5165\u308c\uff08\u8cbb\u7528\uff09\uff1aBad debts expense<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nX Corporation suffered operating loss of $ 1 million due mainly to bad debts expense for the long-standing accounts receivable.<br \/>\n\uff08X\u793e\u306f\u9577\u671f\u6ede\u7559\u58f2\u639b\u91d1\u306b\u5bfe\u3057\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u308a\u5165\u308c\u3092\u884c\u3044\u3001\u55b6\u696d\u8d64\u5b57\u3068\u306a\u308a\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p>\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8ca0\u50b5\u8a08\u4e0a\u3059\u308b\u3068\u3001\u305d\u306e\u76f8\u624b\u52d8\u5b9a\u306b\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u308a\u5165\u308c\u300d\u304c\u8cbb\u7528\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u308a\u5165\u308c\uff08\u8cbb\u7528\uff09\u304c\u6df7\u4e71\u3057\u3066\u3057\u307e\u3063\u3066\u3082\u3001\u5f8c\u8005\u306f\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068\u3092\u4e3b\u5f35\u3057\u3066\u3044\u308b \uff08expense \u304c\u3064\u3044\u3066\u3044\u308b\uff09\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3001\u5b89\u5fc3\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%B2%B8%E5%80%92%E5%BC%95%E5%BD%93%E9%87%91%E3%81%AE%E5%8F%96%E3%82%8A%E5%B4%A9%E3%81%97%EF%BC%9AWrite_off_allowance_for_doubtful_accounts\"><\/span>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u53d6\u308a\u5d29\u3057\uff1aWrite off allowance for doubtful accounts<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nInformed of Y Corporation entering into bankruptcy procedures, X Corporation wrote off the allowance for doubtful accounts.<br \/>\n\uff08Y\u793e\u304c\u5012\u7523\u624b\u7d9a\u304d\u306b\u5165\u3063\u305f\u3068\u805e\u304d\u3001X\u793e\u306f\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u53d6\u308a\u5d29\u3057\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p>\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8ca0\u50b5\u8a08\u4e0a\u3057\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u5148\u65b9\u304b\u3089\u5165\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u53d6\u308a\u6d88\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30e1\u30ea\u30ab\u306e\u30a2\u30cb\u30e5\u30a2\u30eb\u30ec\u30dd\u30fc\u30c8\u3092\u8aad\u3093\u3067\u3044\u308b\u969b\u3001\u30c1\u30e3\u30d7\u30bf\u30fc\u30bb\u30d6\u30f3\uff08Chapter 7\uff09\u3068\u3044\u3046\u8a9e\u53e5\u306b\u51fa\u304f\u308f\u3059\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001<strong>\u30c1\u30e3\u30d7\u30bf\u30fc\u30bb\u30d6\u30f3\u306f\u9023\u90a6\u5012\u7523\u6cd5\u7b2c7\u7ae0\u306e\u3053\u3068\u3067\u5012\u7523\u624b\u7d9a\u304d\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u5f97\u610f\u5148\u306e\u5012\u7523\u624b\u7d9a\u304d\u3068\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u5bc6\u63a5\u306b\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BB%95%E5%85%A5%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E4%BC%9A%E8%A8%88%E8%8B%B1%E8%AA%9E%E7%94%A8%E8%AA%9E\"><\/span>\u4ed5\u5165\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e\u7528\u8a9e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/assets.blog.engoo.com\/wp-content\/uploads\/sites\/15\/2021\/07\/18123511\/accounting-english-4.jpg\" alt=\"\u4ed5\u5165\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u82f1\u8a9e\u7528\u8a9e\" width=\"1000\" height=\"667\" class=\"alignnone size-full wp-image-29656\"><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BB%95%E5%85%A5%EF%BC%8F%E4%BB%95%E5%85%A5%E3%82%8C%E3%82%8B%EF%BC%9APurchase\"><\/span>\u4ed5\u5165\uff0f\u4ed5\u5165\u308c\u308b\uff1aPurchase<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nX Corporation decided to purchase material amounted $ 10 million from Z Corporation.<br \/>\n\uff08X\u793e\u306f1\u5343\u4e07\u30c9\u30eb\u306e\u539f\u6599\u3092Z\u793e\u304b\u3089\u4ed5\u5165\u308c\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p>\u540c\u69d8\u306e\u610f\u5473\u3092\u8868\u3059\u5358\u8a9e\u3068\u3057\u3066\u99b4\u67d3\u307f\u6df1\u3044\u3000buy \u304c\u3042\u308a\u307e\u3059\u304c\u3001\u30d3\u30b8\u30cd\u30b9\u82f1\u8a9e\u3067\u306f <strong>purchase<\/strong> \u304c\u4f7f\u308f\u308c\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%8E%9F%E6%96%99%E3%81%AE%E5%85%A5%E5%BA%AB%EF%BC%8F%E5%8E%9F%E6%96%99%E3%82%92%E5%85%A5%E5%BA%AB%E3%81%99%E3%82%8B%EF%BC%9AReceipt_of_material_Receive_material\"><\/span>\u539f\u6599\u306e\u5165\u5eab\uff0f\u539f\u6599\u3092\u5165\u5eab\u3059\u308b\uff1aReceipt of material \/ Receive material<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nX Corporation received material from Z Corporation.<br \/>\n\uff08X\u793e\u306f\u539f\u6599\u3092\u5165\u5eab\u3057\u307e\u3057\u305f\u3002\uff09<\/dd>\n<\/dl>\n<p><strong>\u300c\u5165\u5eab\u3084\u691c\u53ce\u300d\u306f\u3001\u5148\u65b9\u304b\u3089\u5546\u54c1\u304c\u5c4a\u304d\u3001\u53d7\u3051\u5165\u308c\u305f\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/strong><br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%B2%B7%E6%8E%9B%E9%87%91%EF%BC%9AAccounts_payable\"><\/span>\u8cb7\u639b\u91d1\uff1aAccounts payable<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nUpon the receipt of the material, X Corporation recorded accounts payable against Y Corporation. X Corporation makes it a rule to clear accounts payable 3 months after the receipt of material.<br \/>\n\uff08\u539f\u6599\u5165\u5eab\u306b\u969b\u3057\u3001X\u793e\u306fZ\u793e\u3078\u8cb7\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3057\u305f\u3002X\u793e\u306f\u901a\u5e38\u5165\u5eab\u5f8c3\u30ab\u6708\u306b\u652f\u6255\u3044\u3092\u884c\u3044\u307e\u3059\u3002\uff09<\/dd>\n<\/dl>\n<p>\u300c\u8cb7\u639b\u91d1\u300d\u306f\u58f2\u639b\u91d1\u306e\u53cd\u5bfe\u3067\u3001\u73fe\u91d1\u5373\u6255\u3044\u3067\u306f\u306a\u304f<strong>\u300c\u30c4\u30b1\u3067\u6255\u3046\u300d<\/strong>\u5834\u5408\u306b\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u901a\u5e38\uff5e\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u300d\u306b\u306f<strong>\u300cS make(s) it a rule to V\u300d<\/strong>\u3084<strong>\u300cS make(s) it a rule that S V\u300d<\/strong>\u3068\u3044\u3063\u305f\u82f1\u8a9e\u8868\u73fe\u304c\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3001\u899a\u3048\u3066\u304a\u304f\u3068\u4fbf\u5229\u3067\u3059\u3088\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%94%AF%E6%89%95%EF%BC%8F%E6%94%AF%E6%89%95%E3%81%86%EF%BC%9ASettlement_Settle\"><\/span>\u652f\u6255\uff0f\u652f\u6255\u3046\uff1aSettlement \/ Settle<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<dl class=\"en-jp\">\n<dt>\n\u3010\u4f7f\u7528\u4f8b\u3011<\/dt>\n<dd>\nFalling short of cash, X Corporation settled the accounts payable two months after the due date, for which Z Corporation claims for interests on the delayed payment.<br \/>\n\uff08X\u793e\u306f\u8cc7\u91d1\u4e0d\u8db3\u306e\u305f\u3081\u3001\u652f\u6255\u3044\u304c2\u30ab\u6708\u9045\u308c\u307e\u3057\u305f\u3002Z\u793e\u306f\u652f\u6255\u3044\u9045\u5ef6\u306b\u5bfe\u3057\u5229\u606f\u3092\u8981\u6c42\u3057\u3066\u3044\u307e\u3059\u3002\uff09<\/dd>\n<\/dl>\n<p>\u4f4e\u91d1\u5229\u306e\u65e5\u672c\u3067\u306f\u60f3\u50cf\u3057\u306b\u304f\u3044\u3067\u3059\u304c\u3001\u7279\u306b\u9ad8\u91d1\u5229\u306e\u56fd\u3067\u306f\u305d\u3046\u306f\u3044\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u3053\u306b\u306f\u652f\u6255\u9045\u5ef6 \uff08delayed payment\uff09 \u3057\u3066\u3044\u308b\u9593\u3001\u53d6\u5f15\u5148\u3078\u304a\u91d1\u3092\u8cb8\u3057\u3066\u3044\u308b \uff08lending\uff09 \u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u304b\u306b\u3001\u7121\u6599\uff08free of charge \/ cost\uff09\u3067\u304a\u91d1\u3092\u8cb8\u3057\u3066\u304f\u308c\u308b\u306a\u3093\u3066\u7f8e\u5473\u3057\u3044\u8a71\u306f\u3042\u308a\u307e\u305b\u3093\u3088\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\"><\/span>\u304a\u308f\u308a\u306b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u304b\uff1f<\/p>\n<p>\u4eca\u56de\u306f\u58f2\u4e0a\u3068\u4ed5\u5165\u306b\u95a2\u3059\u308b\u82f1\u8a9e\u306e\u4f1a\u8a08\u7528\u8a9e\u306b\u306e\u307f\u7126\u70b9\u3092\u5f53\u3066\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u3088\u3046\u306b\u5b9f\u969b\u306e\u53d6\u5f15\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u3066\u3044\u304f\u3068\u305d\u308c\u305e\u308c\u306e\u8a9e\u53e5\u304c\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6163\u308c\u308b\u307e\u3067\u4f55\u5ea6\u3082\u5fa9\u7fd2\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\uff01<br \/>\n&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u8a08\u306f\u30d3\u30b8\u30cd\u30b9\u306e\u5171\u901a\u8a00\u8a9e\u3068\u3082\u8a00\u308f\u308c\u307e\u3059\u304c\u3001\u82f1\u8a9e\u306e\u4f1a\u8a08\u7528\u8a9e\u3092\u7406\u89e3\u3057\u3088\u3046\u3068...<\/p>\n","protected":false},"author":295,"featured_media":32723,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"unified_meta_tagline_field":"","footnotes":""},"categories":[8],"tags":[172,131,115,132],"class_list":["post-32722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","tag-money","tag-business-person","tag-life-style","tag-corporate"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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