July 25, 2010

¢£Multiple-step¡Ê¶èʬ¼°¡Ë
´ë¶È³èư¤ÎÃæ³Ë¤«¤é½ù¡¹¤ËÏȤò¹­¤²¤µ¤Þ¤¶¤Þ¤ÊÃʳ¬¤Ç¡ÖÍø±×¡×¤ò»»½Ð¤¹¤ë¡¥

­µ
­¡Sales¡ÊÇä¾å¹â¡Ë
¡¡Cost of goods sold¡ÊÇä¾å¸¶²Á¡Ë
¡¡Gross profit¡ÊÇä¾åÁíÍø±×¡Ë
¡¡Operating expenses¡ÊÈÎÇäÈñµÚ¤Ó°ìÈÌ´ÉÍýÈñ¡Ë
¡¡¡¡Selling expenses¡ÊÈÎÇäÈñ¡Ë
¡¡¡¡Administrative expenses¡Ê°ìÈÌ´ÉÍýÈñ¡Ë
¡¡Operating income¡Ê±Ä¶ÈÍø±×¡Ë
­¢Other revenues and gains¡Ê¤½¤Î¾¤Î¼ý±×µÚ¤ÓÍøÆÀ¡Ë
¡¡¡¡Interest revenue¡Ê¼õ¼èÍøÂ©¡Ë¤Ê¤É
¡¡Other expenses and losses¡Ê¤½¤Î¾¤ÎÈñÍѵڤÓ»¼º¡Ë
¡¡¡¡Interest expenses¡Ê»ÙÊ§ÍøÂ©¡Ë¤Ê¤É
¡¡Income from continuing operations before provision for income taxes¡ÊÀǰúÁ°·Ñ³»ö¶È¤Ë¤è¤ëÍø±×¡Ë
¡¡Income tax expense¡Ê»Ùʧˡ¿ÍÀÇ¡Ë
¡¡Income from continuing operations¡ÊÀǰú¸å·Ñ³»ö¶È¤Ë¤è¤ëÍø±×¡Ë
­¶
­¡Discontinued operations¡ÊÈó·Ñ³»ö¶È¡Ë
¡¡Income before extraordinary item¡Ê°Û¾ï¹àÌÜ»»ÆþÁ°¤ÎÍø±×¡Ë
­¢Extraordinary item¡Ê°Û¾ï¹àÌÜ¡Ë
¡¡Net income¡ÊÅö´ü½ãÍø±×¡Ë
­·
¡¡Other comprehensive income¡Ê¤½¤Î¾¤ÎÊñ³çÍø±×¡Ë
¡¡Comprehensive income¡ÊÊñ³çÍø±×¡Ë

¢£Single-step¡Êñ°ì¶èʬ¡Ë
Income from continuing operations before provision for income taxes¡ÊÀǰúÁ°¤Î·Ñ³»ö¶È¤Ë¤è¤ëÍø±×¡Ë¤Þ¤Ç¤Îɽ¼¨¤ò¥¹¥Æ¥Ã¥×Ê̤˵­ºÜ¤¹¤ë¤Î¤Ç¤Ï¤Ê¤¯¡¤Revenues¡Ê¼ý±×¡Ë¤ÈExpenses¡ÊÈñÍѡˤ˶èʬ¤·¤ÆÉ½¼¨¤¹¤ë¡¥¤¿¤À¤·¡¤Income from continuing operations before provision for income taxes¡ÊÀǰúÁ°¤Î·Ñ³»ö¶È¤Ë¤è¤ëÍø±×¡Ë°Ê¹ß¤Îµ­½ÒÊýË¡¤Ï¡¤Ã±°ì¶èʬ»±×·×»»½ñ¤Ë¤ª¤¤¤Æ¤â¶èʬ¼°Â»±×·×»»½ñ¤Ë¤ª¤¤¤Æ¤âƱ°ì¤Ç¤¢¤ë¡¥

ucsd67001 at 23:51¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢CPA (Accounting) ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª

July 24, 2010

Ê¿ÁǤÏAmazon¥Þ¡¼¥±¥Ã¥È¥×¥ì¥¤¥¹¤ò¤´ÍøÍѤ¤¤¿¤À¤­¤¢¤ê¤¬¤È¤¦¤´¤¶¤¤¤Þ¤¹¡£

¤³¤Î¤¿¤Ó¡¢Amazon¥Þ¡¼¥±¥Ã¥È¥×¥ì¥¤¥¹¤ÇÈÎÇ䤹¤ë½ñÀÒ¤ÎÁ÷ÎÁ¤ª¤è¤Ó¥«¥Æ¥´¥ê¡¼À®ÌóÎÁ¤Î¸«Ä¾¤·¤ò¹Ô¤¤¡¢¼ê¿ôÎÁÂηϤò»ÃÄêŪ¤ËÊѹ¹¤¹¤ë±¿¤Ó¤È¤Ê¤ê¤Þ¤·¤¿¡£2010ǯ8·î24Æü¤è¤ê6¥«·î´Ö¡¢¹ñÆâÇÛÁ÷¤Î¾¦ÉʤˤĤ¤¤Æ²¼µ­¤Î¼ê¿ôÎÁÂηϤÎŬÍѤò³«»Ï¤¤¤¿¤·¤Þ¤¹¤Î¤Ç¤´³Îǧ¤¯¤À¤µ¤¤¡£¥«¥Æ¥´¥ê¡¼À®ÌóÎÁ¤ÎÊѹ¹¤Ï¡¢¥Õ¥ë¥Õ¥£¥ë¥á¥ó¥È by Amazon(FBA)¾¦ÉÊ¤Ë¤âÆ±ÍͤËŬÍѤ¤¤¿¤·¤Þ¤¹¡£ÈÎÇä¼ê¿ôÎÁ(15%)¤Ê¤É¤½¤Î¾¤Î¼ê¿ôÎÁ¤ÎÊѹ¹¤Ï¤¢¤ê¤Þ¤»¤ó¡£

¢£Êѹ¹Á°¡¡
¡¡½ÐÉʼÔÍͤ˷׾夵¤ì¤ëÇÛÁ÷ÎÁ (1ºý¤¢¤¿¤ê)¡¡340±ß
¡¡½ÐÉʼÔÍͤËÀÁµá¤µ¤ì¤ë¥«¥Æ¥´¥ê¡¼À®ÌóÎÁ (1ºý¤¢¤¿¤ê)¡¡80±ß
¢£Êѹ¹¸å
¡¡½ÐÉʼÔÍͤ˷׾夵¤ì¤ëÇÛÁ÷ÎÁ (1ºý¤¢¤¿¤ê)¡¡250±ß
¡¡½ÐÉʼÔÍͤËÀÁµá¤µ¤ì¤ë¥«¥Æ¥´¥ê¡¼À®ÌóÎÁ (1ºý¤¢¤¿¤ê)¡¡60±ß

Á÷ÎÁ¤¬250±ß¤Ë¤Ê¤ë¤³¤È¤Ç¡¢¤è¤êÄãñ²Á¤Î¥³¥ß¥Ã¥¯¤äʸ¸ËËܤˤĤ¤¤Æ¤â¥«¥¹¥¿¥Þ¡¼¤«¤é¤Î¼ûÍפ¬Áý¤·¡¢¤µ¤é¤Ê¤ëÈÎÇä³ÈÂ礬´üÂԤǤ­¤Þ¤¹¡£

_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/

¤Ê¡Ä¤Ê¤ó¤Ç¤¹¤È¡¼¡ª¡©

¹ØÆþ¼Ô¤Ë¤È¤Ã¤Æ¤ÏÎɤ¤»ö¤Ç¤¹¤¬¡¤½ÐÉʼԤˤȤäƤϤ¿¤Þ¤ê¤Þ¤»¤ó¡¥

(*Ž¥¦ÅŽ¥*)ŽÑް

ucsd67001 at 23:59¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Book ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª
¡Ê¤Þ¤À¤Ü¤¯¤Ï¸«¤Æ¤Þ¤»¤ó¤±¤É¡ËÞ«ÌÀ¤¯¤ó¤Ï¿²Ê֤꤬¤Ç¤­¤ë¤è¤¦¤Ë¤Ê¤Ã¤¿¤è¤¦¤Ç¤¹¡¥

¤Þ¤À¥Ï¥¤¥Ï¥¤¤Ç¤­¤Þ¤»¤ó¤¬¡¤¤½¤Î¾ì¤Ç¥°¥ë¥°¥ë²ó¤ë¤³¤È¤¬¤Ç¤­¤ë¤è¤¦¤Ë¤Ê¤ê¤Þ¤·¤¿¡¥

¤Þ¤ÀĹ»þ´Ö¤Î¤ªºÂ¤ê¤Ï¤Ç¤­¤Þ¤»¤ó¤¬¡¤Ã»»þ´Ö¤Î¤ªºÂ¤ê¡Ê¡©¡Ë¤Ï¤Ç¤­¤ë¤è¤¦¤Ë¤Ê¤ê¤Þ¤·¤¿¡¥

blog_2010Q3_16.jpgblog_2010Q3_17.jpgblog_2010Q3_18.jpg

ucsd67001 at 23:58¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Family Man ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª

July 23, 2010

¡ÖÃÏÌ£¤Ê¥¨¥ó¥¸¥Ë¥¢¤ÎÀ¤³¦¤è¤ê¤âÇɼê¤Ê¥Ó¥¸¥Í¥¹¤ÎÀ¤³¦¤Ç»Å»ö¤ò¤·¤Æ¤ß¤¿¤¤¡×
by ¥¢¥ó¥É¥ê¥å¡¼¡¦¥Þ¥¤¥ë¥º

¡ÖÃÏÌ£¤Ê¥Æ¥¯¥Î¥í¥¸¡¼¤ÎÀ¤³¦¤è¤ê¤âÇɼê¤Ê¥Õ¥¡¥¤¥Ê¥ó¥¹¤ÎÀ¤³¦¤Ç»Å»ö¤ò¤·¤Æ¤ß¤¿¤¤¡×
by ¿ß¥Þ¥³¥È

¤Ã¤Æ¤¤¤¦¤Î¤Ï¡¤È¾Ê¬ËÜÅö¡¤È¾Ê¬¾éÃÌ¡¥²Ô¤®¤¿¤¤¤±¤É¡¤Æ±»þ¤Ë¡ÖÆüËܷкѤò¸µµ¤¤Ë¡×¤·¤¿¤¤¡¥

ÀĽ­¤¤¡¥

ÆüËÜ´ë¶È¤Î¥Æ¥¯¥Î¥í¥¸¡¼¤Ï¥¹¥´¥¤¤±¤ì¤É¡¤¥Þ¥Í¥¸¥á¥ó¥È¡Ê¥Õ¥¡¥¤¥Ê¥ó¥¹´Þ¤à¡Ë¤¬¤ªÁÆËö¡¥²¤ÊÆ·¿¤¬Àµ¤·¤¯¤ÆÆüËÜ·¿¤¬¸í¤ê¤«¤Ï²ò¤ê¤Þ¤»¤ó¤¬¡¤¥°¥í¡¼¥Ð¥ë¥Þ¡¼¥±¥Ã¥È¡Ê²¤ÊÆ·¿¡Ë¤Î¥ë¡¼¥ë¤Ë¹ç¤Ã¤Æ¤¤¤Ê¤¤¤Î¤Ï»ö¼Â¡¥

¡ÖÀµ¤·¤¤¤³¤È¤ò¤·¤¿¤±¤ì¤Ð°Î¤¯¤Ê¤ì¡×¡Êby ϵפµ¤ó¡Ë¤È¤¤¤¦Ì¾¸À¤ÎÄ̤ꡤ¥°¥í¡¼¥Ð¥ë¥Þ¡¼¥±¥Ã¥È¡Ê²¤ÊÆ·¿¡Ë¤Î¥ë¡¼¥ë¤ò¤Ö¤Ã²õ¤¹¤Ë¤Ï¡¤¤Þ¤º¥°¥í¡¼¥Ð¥ë¥Þ¡¼¥±¥Ã¥È¡Ê²¤ÊÆ·¿¡Ë¤Î¥ë¡¼¥ë¤ÎÃæ¤ÇÀ®²Ì¤ò½Ð¤¹É¬Íפ¬¤¢¤ê¤Þ¤¹¡¥

¡ÖÆüËܷкѤò¸µµ¤¤Ë¡×¤¹¤ë¤Ë¤Ï¡¤¼ê¤ò±ø¤µ¤Ê¤¤·ÐºÑÀ¯ºö¡¤¤¢¤ë¤¤¤Ï¡¤¼ê¤ò±ø¤¹´ë¶ÈºÆÀ¸¡¥¤Ü¤¯¤Ï¥Þ¡¼¥¯Ž¥¥°¥ê¡¼¥ó¤ÎÍͤ˸½¾ì¡¤¤¹¤Ê¤ï¤Á¡¤¸å¼Ô¤¬Âç¹¥¤­¡¥

Å¥½­¤¤¡¥

¤È¤¤¤¦¤ï¤±¤Ç¡¤¡Ö´ë¶ÈºÆÀ¸¡×¡¥ºÇ¶á¤Ï¿Íµ¤¤¬¼ýṲ́·¤Æ¤­¤¿¤È¤Ï¤¤¤¨¡¤ÁêÊѤï¤é¤º¶¹¤­Ìç¡¥¤Ü¤¯¤Ç¤¢¤ëɬÍפ¬¤¢¤ë¤Î¤«¡©½êÁ§¡¤¡Ö²ñ¼Ò¤Î»õ¼Ö¡×¡¤¡Ö¼Ò²ñ¤Î»õ¼Ö¡×¤Ç¤Ï¤Ê¤¤¤Î¤«¡©¡©ÈÝ¡¤¹Ôư¤·¤Æ¡¤Åö»ö¼Ô¤Ë¤Ê¤ê¤¿¤¤¡¥¹Ôư¤¢¤ë¤È¤³¤í¤Ë´¶Æ°¤¢¤ê¡¥

¤Ç¤Ï¡¤¥°¥í¡¼¥Ð¥ë¥Þ¡¼¥±¥Ã¥È¡Ê²¤ÊÆ·¿¡Ë¤Î¥ë¡¼¥ë¤ò¤Ö¤Ã²õ¤·¤¿¸å¤Ï¡©°ÊÁ°¡¤¥³¥ó¥µ¥ë¥¿¥ó¥È¤òôǤ¤ÎÀèÀ¸¤ËÎ㤨¤Þ¤·¤¿¤¬¡¤¤³¤ì¤Ã¤ÆÂ礭¤Ê´Ö°ã¤¤¡¥ÄÌÃÎɽ¡Êºâ̳½ôɽ¡Ë¤Ï¡¤¤¢¤¯¤Þ¤Ç»ØÉ¸¤Ç¤¢¤Ã¤ÆÌÜŪ¤Ç¤Ï¤Ê¤¤¡¥ÄÌÃÎɽ¤¬°­¤¤³ØÀ¸¤Ë¤À¤Ã¤Æ¡¤Êк¹Ãͤ¬Ä㤤³ØÀ¸¤Ë¤À¤Ã¤Æ¡¤¥¤¥¤¥â¥Î»ý¤Ã¤Æ¤ë¿Í¤Ï¤¤¤Ã¤Ñ¤¤¤¤¤ë¤Ï¤º¡¥¤½¤ó¤Ê³ØÀ¸¤¬¡¤ÄÌÃÎɽ¤äÊк¹Ãͤ¬°­¤¤¤«¤é¤Ã¤Æ¡¤Ìµ»ë¤µ¤ì¤Æ¤·¤Þ¤¦¤Î¤Ï¤â¤Ã¤¿¤¤¤Ê¤¤¡¥¤Þ¤º¥°¥í¡¼¥Ð¥ë¥Þ¡¼¥±¥Ã¥È¡Ê²¤ÊÆ·¿¡Ë¤Î¥ë¡¼¥ë¤ÎÃæ¤ÇÀ®²Ì¤ò½Ð¤·¡¤¼¡¤Ë¥°¥í¡¼¥Ð¥ë¥Þ¡¼¥±¥Ã¥È¡Ê²¤ÊÆ·¿¡Ë¤Î¥ë¡¼¥ë¤ò¤Ö¤Ã²õ¤·¡¤¤½¤Î¸å¤Ç»¨²»¤Ëº¸±¦¤µ¤ì¤º»Ö¤ËÃé¼Â¤Ê·Ð±Ä¤ò´Ó¤­¡¤·ë²ÌŪ¤ËÆüËܷкѤò¸µµ¤¤Ë¤·¤Æ¤¤¤­¤¿¤¤¡¥

¤µ¤¢¡¤¡Ø¥»¥«¥ó¥É¥¦¥£¥ó¥É¡Ù¤ÎÍΤߤ¿¤¤¤Ë¥¹¥È¥Ã¥Ñ¡¼¤ò²ò½ü¤·¡¤¡ØNARUTO¡Ù¤Î¥Ê¥ë¥È¤ß¤¿¤¤¤Ë¶åÈø¤ò²òÊü¤·¡¤Ëܵ¤¤ò½Ð¤·¤ÆÌ¤Âθ³¥¾¡¼¥ó¤ËÆÍÆþ¤·¤è¤¦¡ª

¡¦À¸³¶¤ò³Ý¤±¤Æ¤ä¤ê¤¿¤¤¸¦µæ¡§¥â¥Ç¥ê¥ó¥°¡Ê»Ô¾ì·ÐºÑ¤È·×²è·ÐºÑ¤È¤ÎϢΩÊýÄø¼°¡Ë
¡¦¤È¤ê¤¢¤¨¤º¤Î·ÄØæÂ´¶ÈÏÀʸ¡§³Êº¹¤ÈÉϺ¤¡Ê¼º¶ÈΨ¤È·Êµ¤¡Ê·ÐºÑÀ®Ä¹¡Ë¤Î´Ø·¸¡©¡Ë
¡¦À¸³¶¤ò³Ý¤±¤Æ¤ä¤ê¤¿¤¤»Å»ö¡§´ë¶ÈºÆÀ¸¡Ê¥é¥¤ÇþȪ¡Ê»Ô¾ì·ÐºÑ¡Ë¤Î¥­¥ã¥Ã¥Á¥ã¡¼¡Ë

¤Çϳ¤ì¤¿¤Î¤¬¡ÖBM³«È¯¡×¡Ä¡Ä(^^;

Have a nice weekend!

ucsd67001 at 23:59¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Family Man ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª

July 22, 2010

¿¼¸«¤¸¤å¤ó¡§¡Ø¤Ý¤Ã¤«¤Ý¤« 6¡Ù¤òÆÉÇˤ·¤Þ¤·¤¿¡¥

°Ê²¼¡¤¾¶Ï¿¡¥

_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/

¡ÖÃΤäƤ롩¡¡Æ°Êª¤ÎÀÖ¤Á¤ã¤ó¤Ã¤Æ¡¡¤É¤ì¤â²Ä°¦¤¤¤Ç¤·¤ç
¡¡¤¢¤ì¤Ï¤Í¤ï¤¶¤È¤Ê¤ó¤Ç¤¹¤Ã¤Æ
¡¡¿Æ¤¬ÀÖ¤Á¤ã¤ó¤ò¸«¤Æ²Ä°¦¤¤¤Ê¤È»×¤¦¤è¤¦¤Ë
¡¡¤ï¤¶¤È¤½¤¦ºî¤Ã¤Æ¤¢¤ë¤ó¤Ç¤¹¤Ã¤Æ¡× by ¤ª¤»¤Ã¤«¤¤¤Ê¤Ð¡¼¤µ¤ó

¡Ö¤¤¤é¤Ê¤¤¤ó¤Ç¤¹¤è¡¡²¿¤â¤¤¤é¤Ê¤¤¤ó¤Ç¤¹
¡¡»Ò¶¡¤Ï²¿¤â¤¤¤é¤Ê¤¤¤ó¤Ç¤¹¡¡Êú¤¤¤Æ¤ä¤ë¤À¤±¤Ç¤¤¤¤
¡¡È¿ÂФ˻Ҷ¡¤«¤é¤â¤é¤¦Êª¤Ï¤¿¤¯¤µ¤ó¤¢¤ê¤Þ¤¹
¡¡¤Ü¤¯¤â©»Ò¤«¤é¤º¤¤¤Ö¤óÊõʪ¤ò¤â¤é¤¤¤Þ¤·¤¿
¡¡¤¢¤Î»Ò¤Ë»Ù¤¨¤é¤ì¤ÆÆ¯¤¤¤Æ¤¤¤Þ¤¹
¡¡¤¢¤Î»Ò¤¬Æþ¤Ã¤Æ¤¯¤ë¤È¥¨¥×¥í¥ó»Ñ¤ÇƯ¤¤¤Æ¤¤¤ëºÊ¤¬¸«¤¨¤ë
¡¡Èᤷ¤¯¤Æ¤â¤¢¤Î»Ò¤ÈÊú¤­¹ç¤Ã¤ÆÌ²¤ë¤ÈÍâÄ«¤Ë¤Ï¸µµ¤¤Ë¤Ê¤ë¡× by ¥Þ¥¹¥¿¡¼

¡Öʬ¤«¤Ã¤¿¤ó¤À¡¡¡Ä¤½¤Î»þ½é¤á¤ÆÊ¬¤«¤Ã¤¿¤ó¤À
¡¡»Ò¶¡¤Ï»º¤à¤ó¤¸¤ã¤Ê¤¤¡¡¤ä¤Ã¤Æ¤­¤Æ¤¯¤ì¤ë¤ó¤À¡Ä¤Ã¤Æ¡× by ·Äɧ



ucsd67001 at 23:59¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Book ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª
¶áÆ£»Ë·Ã¡§¡Ø¥¨¥Ç¥ó¡Ù¤òÆÉÇˤ·¤Þ¤·¤¿¡¥

Á°ºî¡Ø¥µ¥¯¥ê¥Õ¥¡¥¤¥¹¡Ù¤Î³ÊԤǡ¤¤¢¤ì¤«¤é»°Ç¯¸å¤Î¤ªÏäǤ¹¡¥¼ç¿Í¸ø¡¦ÇòÀÐÀÀ¤¬¥Ä¡¼¥ë¡¦¥É¡¦¥Õ¥é¥ó¥¹¤ÎÂçÉñÂæ¤ÇÂç³èÌö¡Ê¡©¡Ë¤·¤Þ¤¹¡¥¥Ä¡¼¥ë¡¦¥É¡¦¥Õ¥é¥ó¥¹¤¬ÉñÂæ¤ÎºîÉʤϽé¤á¤Æ¤À¤Ã¤¿¤¿¤á¡¤ÅÓÃæ¤Þ¤Ç¥í¡¼¥É¥ì¡¼¥¹¤ÎÉÁ¼Ì¤ò³Ú¤·¤ó¤À¤Î¤Ç¤¹¤¬¡Ä¡Ä¡Ö¤Þ¤¿¥É¡¼¥Ô¥ó¥°¤Î¥Í¥¿¡©¡×¤Ã¤Æ»×¤¤»Ï¤á¤ë¤È°à¤¨¤Á¤ã¤¤¤Þ¤·¤¿(^^;

¤Þ¤¡¡¤ÌÌÇò¤¤¤³¤È¤ÏÌÌÇò¤¤¤Î¤Ç¤¹¡¥µÕ¤Ë¡¤Á°ºî¡Ø¥µ¥¯¥ê¥Õ¥¡¥¤¥¹¡Ù¤¬Ìµ¤«¤Ã¤¿¤é¡¤¤¢¤ë¤¤¤Ï¡¤Á°ºî¡Ø¥µ¥¯¥ê¥Õ¥¡¥¤¥¹¡Ù¤¬¥É¡¼¥Ô¥ó¥°¤Î¥Í¥¿¤Ç¤Ê¤«¤Ã¤¿¤Ê¤é¡¤¤â¤Ã¤È³Ú¤·¤á¤¿¤È»×¤¤¤Þ¤¹¡¥



ucsd67001 at 23:58¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Book ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª
¥Õ¥¡¥ó¥É̾¡§£Ê£Ð£Í¡Ý£Ê£Ð£Í¿·¶½¹ñ¥¤¥ó¥Õ¥é³ô¼°¥Õ¥¡¥ó¥É
¼è°ú¡§¸ý¿ôÇã
¸ý¿ô¡§10,000¸ý
¸«ÀÑ´ð½à²Á³Û¡§5,116±ß

ucsd67001 at 23:57¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Investment ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª

July 21, 2010

ÌÐÌÚ¡¡¡ÊÃæÎ¬¡Ë¿Í´Ö¤ÏǾÆâ¤ÎÊó½·Êª¼Á¤Î¾åή¤Ë²¿¤ò»ý¤Ã¤Æ¤¤¤ë¤«¤ÇÊѤï¤ë¤ó¤À¤È»×¤¤¤Þ¤¹¡£¡ÊÃæÎ¬¡Ë¤¤¤«¤Ë¾åή¤ËË­¤«¤ÊÅÚ¾í¤òºî¤ë¤«¡£Ç¾¤¬´î¤Ó¤ò´¶¤¸¤ë¾åή¤Ë¤¢¤ë¤â¤Î¤Ï²¿¤«¡£¤½¤ì¤¬¿Í´Ö¤òºî¤ë¤ó¤À¤Ã¤Æ¤¤¤¦¤Õ¤¦¤Ë»×¤¦¤È¡¢¤¹¤´¤¯¿ÍÀ¸¤Ï³Ú¤·¤¯¤Ê¤ë¤Ï¤º¤Ç¤¹¡£´î¤Ó¤Î¾åή¤Ë¤¢¤ë¤â¤Î¤ò¤É¤¦¹Ì¤·¤Æ¤¤¤¯¤«¡¢¤É¤¦¹­¤²¤Æ¥á¥ó¥Æ¥Ê¥ó¥¹¤·¤Æ¤¤¤¯¤«¤È¤¤¤¦¤³¤È¤Ç¤·¤«¿ÍÀ¸¤Ï¤Ê¤¤¤È»×¤¤¤Þ¤¹¡£¤½¤ì¤Ï¾¿Í¤«¤é¸«¤¿¤é¡¢¤É¤ó¤Ê¤Ë´ñ̯´ñÅ·Îõ¤Ê¤â¤Î¤Ç¤â¤¤¤¤¤ó¤Ç¤¹¤è¡£

@ÌÐÌÚ·ò°ìϺ¡¤ÆîľºÈ¡§¡Ø¿Í¤Ï»à¤Ì¤«¤éÀ¸¤­¤é¤ì¤ë¡Ù

_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/

¡Ö´îÅܰ¥³Ú¡×¤Î¡Ö¾åή¡×¤òÌܻؤ·¡Ö¸»Àô¡×¤ò¸«ÉÕ¤±¤ë¤³¤È¤Ë¤ÏÍÍ¡¹¤Ê°ÕÌ£¤¬¤¢¤ê¤Þ¤¹¡¥

Î㤨¤Ð¡¤Åܤê¤ò´¶¤¸¤¿¤È¤­¡¤¤½¤Î¸»Àô¤ò¸«ÉÕ¤±¤ë¤³¤È¤ÇÅܤê¤òÀŤá¤ë¤È¤¤¤¦¼êË¡¤Ï¥¢¥ó¥¬¡¼¥Þ¥Í¥¸¥á¥ó¥È¤Ë¤â¼è¤êÆþ¤ì¤é¤ì¤Æ¤¤¤Þ¤¹¡¥

ƱÍͤˡ¤´î¤Ó¤ò´¶¤¸¤¿¤È¤­¡¤¤½¤Î¸»Àô¤ò¸«ÉÕ¤±¤ë¤³¤È¤Ç¡¤¥­¥ã¥ê¥¢¤Ë¤ª¤±¤ë¡Ö¤Ö¤ì¤Ê¤¤¼´¡×¤ò¼ê¤ËÆþ¤ì¤ë¤³¤È¤¬¤Ç¤­¤ë¤È»×¤¦¤Î¤Ç¤¹¡¥

¤Ü¤¯¤Î´î¤Ó¤Î¾åή¤Ë¤Ï¡¤¡ÖÆüËܷкѤò¸µµ¤¤Ë¤¹¤ë¤³¤È¡×¤È¤¤¤¦¸»Àô¤¬¤¢¤ê¤Þ¤¹¡¥

ucsd67001 at 23:59¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Business ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª
¥Õ¥¡¥ó¥É̾¡§£Ç£Ó¡Ý£Â£Ò£É£Ã£ó³ô¼°¥Õ¥¡¥ó¥É
¼è°ú¡§¸ý¿ôÇã
¸ý¿ô¡§10,000¸ý
¸«ÀÑ´ð½à²Á³Û¡§6,477±ß

ucsd67001 at 23:58¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Investment ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª

July 20, 2010

£Ñ¤ª»Ò¤µ¤ó¤òí¼¤Ç¼¸¤ë¤Î¤ò»°ºÐ¤ÇÀÚ¤ê¾å¤²¤ë¤Î¤ÏÁÇÀ²¤é¤·¤¤¤È»×¤¤¤Þ¤¹¡£¤È¤³¤í¤ÇÀ¸¤Þ¤ì¤Æ²¿¥«·î¤«¤é¼¸¤ê»Ï¤á¤¿¤Î¤Ç¤¹¤«¡©¤Á¤Ã¤Á¤ã¤¤¤È¤«¤ï¤¤¤½¤¦¤Êµ¤¤¬¤¹¤ë¤Î¤Ç¤¹¤¬¡£

¡ú°ìºÐ¤¯¤é¤¤¤«¤é¡£¸ÀÍÕ¤¬Ä̤¸¤ë¤è¤¦¤Ë¤Ê¤ì¤Ð¡¢Ã¡¤¯É¬ÍפϤʤ¤¡£¼¸¤Ã¤Æ¤âµã¤«¤Ê¤¤Ç¯Îð¤Ë¤Ê¤Ã¤¿¤é¡¢¼¸¤ë°ÕÌ£¤Ï¤Ê¤¤¡Ê¤È¤¤¤¦¤è¤ê¼êÃÙ¤ì¤Ç¤¹¡Ë¡£

@¿¹Çî»Ì¡§¡ØÎ×µ¡±þÅú¡¦ÊÑÌ伫ºß¡Ù¡¤½¸±Ñ¼Ò¡Ê2001¡Ë

ucsd67001 at 23:59¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Family Man ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª
¼è°ú¡§¸½ÊªÇã
ÌÃÊÁ¥³¡¼¥É¡§1306
ÌÃÊÁ¡§£Ô£Ï£Ð£É£ØÏ¢Æ°·¿¾å¾ìÅê»ñ¿®Â÷
»Ô¾ì¡§Åì¾Ú
³ô¿ô¡§50¸ý
²Á³Ê¡§839±ß

ucsd67001 at 23:58¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Investment ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª
D¼Ò¤«¤é¤Î¥ª¥Õ¥¡¡¼¤ò¼õ¤±¤ë¤³¤È¤Ë¤·¤Þ¤·¤¿¡¥

¼¡¤Î¤ª»Å»ö¤Ï¡Ö´ë¶ÈºÆÀ¸¡×¤È¡Ö¥Ý¥¹¥ÈM&A¡×¤Ç¤¹¡¥

ucsd67001 at 14:00¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Business ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª

July 19, 2010

¥Ø¥Ã¥¸¼êË¡¤È¤·¤Æ¤Ç¤Ï¤Ê¤¯¡¤Åê»ñ¼êË¡¤È¤·¤Æ¤Î¥Ç¥ê¥Ð¥Æ¥£¥Ö¤Ê¤É¡¤´ë¶È¤ÏƱÍͤζâÍ»¾¦ÉʤǤâ»þ¤Ë¤Ï°Û¤Ê¤ëÌÜŪ¤Ç»ñ¶â¤ò±¿ÍѤ¹¤ë¤³¤È¤â¤¢¤ê¤Þ¤¹¡¥¤½¤Î¤¿¤á¡¤ÆÃ¤ËIFRS¤Ë¤ª¤¤¤Æ¤Ï¡¤Åê»ñ²È¤ËÂФ·¡¤´ë¶È¤¬±¿ÍѤ¹¤ë¶âÍ»¾¦ÉʤÎÊú¤¨¤ë¤µ¤Þ¤¶¤Þ¤Ê¥ê¥¹¥¯¤È¤½¤Î´ÉÍýÊý¿Ë¤Ë¤Ä¤¤¤Æ°Ê²¼¤Î¤è¤¦¤Ë¾ÜºÙ¤Ë³«¼¨¤·¡¤ÀâÌÀÀÕǤ¤ò²Ì¤¿¤¹É¬Íפ¬¤¢¤ê¤Þ¤¹¡¥

­¡ºâÀ¯¾õÂÖµÚ¤Ó¶ÈÀӤ˴ؤ¹¤ë³«¼¨
­¡-1¡§ºâÀ¯¾õÂÖ·×»»½ñ¤Ë´Ø¤¹¤ë³«¼¨
¡¡¢Í¡¡Ê¬Îऴ¤È¤Î¡Ö¶âÍ»»ñ»º¡¦¶âÍ»ÉéºÄÄ¢Êí²Á³Û¡×

­¡-2¡§Êñ³çÍø±×·×»»½ñ¤Ë´Ø¤¹¤ë³«¼¨
¡¡¢Í¡¡¡Ö¼ý±×¡¢ÈñÍÑ¡¢ÍøÆÀµÚ¤Ó¸ºÂ»Â»¼ºÅù¤Î¾ðÊó¡×

­¡-3¡§¸øÀµ²ÁÃͤ˷¸¤ë³«¼¨
¡¡¢Í¡¡¼ïÎऴ¤È¤Î¡Ö¶âÍ»»ñ»º¡¦¶âÍ»ÉéºÄ¤Î¸øÀµ²ÁÃͤȸøÀµ²ÁÃͤΥҥ¨¥é¥ë¥­¡¼¤Î¶èʬ¡×

­¢¶âÍ»¾¦Éʤ«¤éÀ¸¤¸¤ë¥ê¥¹¥¯¤Î³«¼¨
­¢-1¡§ÄêÀ­Åª¤Ê³«¼¨
´ë¶È¤ÏÄêÀ­Åª¤Ê³«¼¨¤Ë´Ø¤·¤Æ¤Ï¡¤
¡¦¥ê¥¹¥¯¤¬¡Ö¤É¤Î¤è¤¦¤ËÀ¸¤¸¤¿¤Î¤«¡×¤Ë¤Ä¤¤¤Æ¤Î¸¶°ø
¡¦¥ê¥¹¥¯¤ò´ÉÍý¤¹¤ë´ë¶È¤Î¡ÖÌÜŪ¡¢Êý¿Ë¡¢¼ê³¤­¡¢¥ê¥¹¥¯Â¬Äê¤ÎÊýË¡¡×
¡¦¾åµ­¤Ë´Ø¤¹¤ë¡Ö²áǯÅÙ¤«¤é¤ÎÊѹ¹¡×
¤È¤¤¤¦3ÅÀ¤Ë¤Ä¤¤¤Æ³«¼¨¤¬µá¤á¤é¤ì¤Æ¤¤¤Þ¤¹¡¥

­¢-2¡§ÄêÎÌŪ¤Ê³«¼¨
ÄêÎÌŪ¤Ê³«¼¨¤Ë´Ø¤·¤Æ¤Ï¡¤¼èÄùÌò²ñ¤ò´Þ¤á¤¿ÆâÉô¾ðÊó¤ò´ðÁäˤ·¤Æ¡¤°Ê²¼¤Î¾ðÊó¤òÄ󶡤¹¤ëɬÍפ¬¤¢¤ê¤Þ¤¹¡¥
¡¦¡ÖºÇÂç¿®Íѥꥹ¥¯¡×¤òºÇ¤â¤è¤¯É½¤¹¶â³Û¤ä´üÆü·Ð²á¡¦¸ºÂ»¤ÎȯÀ¸¾õ¶·
¡¦¶âÍ»ÉéºÄ¤Ë¤Ä¤¤¤Æ»Ä¤ê¤Î·ÀÌó¾å¤ÎËþ´ü¤ò¼¨¤¹Ëþ´üʬÀϤγ«¼¨
¡¦´ë¶È¤¬Êó¹ðÆü¸½ºß¤Ç¤µ¤é¤µ¤ì¤Æ¤¤¤ë³Æ¼ï»Ô¾ì¥ê¥¹¥¯¤Î´¶±þÅÙʬÀϤγ«¼¨

ucsd67001 at 23:59¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢CPA (Accounting) ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª
ÏÀʸ¡ÖÆüËܷкѤη×ÎÌ¥â¥Ç¥ë1970-85¡×¡¤¤È¤Æ¤â»²¹Í¤Ë¤Ê¤ê¤Þ¤¹¡¥

¤·¤Ð¤·¤Ð¡Ö¼Ò²ñ²Ê³Ø¤Ï¼Â¸³¤¬¤Ç¤­¤Ê¤¤¡×¤È¸À¤ï¤ì¤Þ¤¹¡¥¤·¤«¤·¡¤ËܹƤǤϡ¤1970-85¤Î¥Ç¡¼¥¿¤ò´ð¤Ë¡¤¥Þ¥¯¥í·×Î̷кѥâ¥Ç¥ë¤òÄê¼°²½¡¦·×¬¤·¤Æ¤¤¤Þ¤¹¡¥

_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/_/

ÏÀʸ¡Ö¿·¤·¤¤¥Þ¥¯¥í·ÐºÑ¥â¥Ç¥ë¡×¡¤¤È¤Æ¤â»²¹Í¤Ë¤Ê¤ê¤Þ¤¹¡¥

¸ÅŵÇɤȥ±¥¤¥ó¥¸¥¢¥ó¤Î¥Þ¥¯¥í·ÐºÑ¥â¥Ç¥ë¤ÎÌäÂêÅÀ¤ò»ØÅ¦¤·¡¤¿·¤·¤¤¥Þ¥¯¥í·ÐºÑ¤â½Ð¤ë¤òÄ󼨤·¤Æ¤¤¤Þ¤¹¡¥

ucsd67001 at 23:58¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢Keio Univ (Economics) ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª
¤Ü¤¯¤Ï¥Þ¥¹¥¿¡¼¡¦¥­¡¼¥È¥ó¤ËÆ´¤ì¹Í¸Å³Ø¼Ô¤Ë¤Ê¤ê¤¿¤¤¤È»×¤Ã¤¿»þ´ü¤¬¤¢¤ê¤Þ¤¹¡¥

¤µ¤Æ¡¤¤Ê¤¼¥Ô¥é¥ß¥Ã¥É¤Ï¤Ä¤¯¤é¤ì¤¿¤Î¤Ç¤·¤ç¤¦¡©¿·Æþ¼Ò°÷¤Îº¢¤Ë¸«¤¿NHK¥¹¥Ú¥·¥ã¥ë¤Ë¤è¤ì¤Ð¡¤¡Ö¥Ô¥é¥ß¥Ã¥É·ú¤ = ¸ø¶¦»ö¶È¡×¤È¤Î¤³¤È¡¥¤³¤ÎÍýÏÀ¤òÃΤä¿»þ¤Ï¾×·â¤ò¼õ¤±¤Þ¤·¤¿¡¥

¤³¤ì¤Þ¤Ç¡¤¡Ö¥Ô¥é¥ß¥Ã¥É·ú¤ = ¸¢ÎϤξÝħ¡×¤À¤È»×¤Ã¤Æ¤¤¤Þ¤·¤¿¡Ê³Î¤«Îò»Ë¤Î¶µ²Ê½ñ¤Ë¤â¤½¤¦½ñ¤«¤ì¤Æ¤¿¤è¤¦¤Ê¡Ë¡¥¤·¤«¤·¡¤20À¤µª½éƬ¤Ë¥¤¥®¥ê¥¹¿Í¤Î¥¨¥¸¥×¥È³Ø¼Ô¡¦¥á¥ó¥Ç¥ë¥¹¥¾¡¼¥ó¤¬¡Ö¥Ô¥é¥ß¥Ã¥É·ú¤ = ¸ø¶¦»ö¶È¡×¤¹¤Ê¤ï¤Á¡Ö¥Ô¥é¥ß¥Ã¥É·ú¤¤Ï¥Ê¥¤¥ëÀîÈÅÍô»þ¤ËÅÄȪ¤ò´§¿å¤µ¤ìºî¶È¤Î¤Ç¤­¤Ê¤¯¤Ê¤Ã¤¿¼º¶È¾õÂÖ¤ÎÇÀ̱¤Ë¿¦¤òÍ¿¤¨¤ë¹ñ²ÈŪ¤Ê¸ø¶¦»ö¶È¡Ê¼º¶ÈÂкö»ö¶È¡Ë¡×¤È¤¤¤¦ÍýÏÀ¤òÂǤÁ½Ð¤·¤Þ¤¹¡¥¤³¤ÎÍýÏÀ¤Ï·ÐºÑ³Ø¼Ô¡¦¥±¥¤¥ó¥º¤â»Ù»ý¤·¤Þ¤·¤¿¡¥

¤ª¾Ð¤¤¥³¥ó¥Ó¡Ö¤Ï¤ó¤Ë¤ã¡×¤Î¥³¥ó¥È¡Ö¸ÅÂ奨¥¸¥×¥È¡×¤ß¤¿¤¤¤À¤Ã¤¿¤«¤â¤·¤ì¤Þ¤»¤ó¤Í¡¥

ucsd67001 at 23:57¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢History ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª

July 18, 2010

¢£SFAC
Statements of Financial Accounting Concepts (SFAC) set forth financial accounting and reporting objectives and fundamentals that will be used by the FASB in developing standards.

¢£SFAC 1: Basic Objectives
Provide information:
1. Useful in investment and credit decisions
2. Useful in assessing future cash flows
3. About enterprise resources, claims to resources, and changes in them

¢£SFAC 2: Qualitative Characteristics
a) User-specific Qualities
a-1) Understandability¡ÊÍý²ò²ÄǽÀ­¡Ë
a-2) Decision Usefulness¡Ê°Õ»×·èÄê¤ÎÍ­ÍÑÀ­¡Ë

b) Decision-specific Qualities
b-1) Relevance¡ÊÌÜŪŬ¹çÀ­¡Ë¡§°Õ»×·èÄê¤Ëº¹°Û¤òÀ¸¤¸¤µ¤»¤ë²ñ·×¾ðÊó¤ÎǽÎÏ
b-1-1) Timeliness¡ÊŬ»þÀ­¡Ë¡§°Õ»×·èÄê¤ËÌòΩ¤Ä¥¿¥¤¥à¥ê¡¼¤Ê¾ðÊó¤òÄ󶡤¹¤ë¤³¤È
b-1-2) Predictive Value¡Êͽ¬²ÁÃ͡ˡ§¾­Íè¤Î¶ÈÀÓ¤òͽ¬¤¹¤ë¤³¤È¤¬²Äǽ¤È¤Ê¤ë¤³¤È
b-1-3) Feedback Value¡Ê¥Õ¥£¡¼¥É¥Ð¥Ã¥¯²ÁÃ͡ˡ§²áµî¤Îͽ¬¤Î³Îǧ¤ä½¤Àµ¤·ÆÀ¤ë¤³¤È
b-2) Reliability¡Ê¿®ÍêÀ­¡Ë¡§¸íɵ¤äÊФ꤬¤Ê¤¤¤³¤È¡¤¤ª¤è¤Ó¸øÀµ¤Êɽ¼¨
b-2-1) Verifiability¡Ê¸¡¾Ú²ÄǽÀ­¡Ë¡§¾ÚØá¤Ê¤É¤Ë¤è¤ê¸å¤Ç¥Á¥§¥Ã¥¯¤¬²Äǽ¤Ê¾ðÊó¤òÄ󶡤¹¤ë¤³¤È
b-2-2) Representational Faithfulness¡Êɽ¸½¤ÎÃé¼ÂÀ­¡Ë¡§¼è°úÅù¤Î¿¿¼Â¤òÃé¼Â¤ËÈ¿±Ç¤·¤¿¾ðÊó¤òÄ󶡤¹¤ë¤³¤È
b-2-3) Neutrality¡ÊÃæÎ©À­¡Ë¡§ÊФê¤Î¤Ê¤¤¾ðÊó¤òÄ󶡤¹¤ë¤³¤È

c) Secondary and Interactive Qualities¡ÊÉû¼¡Åª¤«¤ÄÁê¸ßºîÍÑŪÆÃÀ­¡Ë
c-1) Comparability¡ÊÈæ³Ó²ÄǽÀ­¡Ë¡§´ë¶È´Ö¤Î´ü´ÖÈæ³Ó¤¬²Äǽ¤Ê¤â¤Î¤Ç¤Ê¤±¤ì¤Ð¤Ê¤é¤Ê¤¤¤³¤È
c-2) Consistency¡Ê¼óÈø°ì´ÓÀ­¡Ë¡§Æ±¤¸²ñ·×»ö¾Ý¤Ë´Ø¤·¤Æ¤ÏƱ¤¸²ñ·×½èÍý¤òËè´üϢ³¤·¤ÆÅ¬ÍѤ¹¤ë¤³¤È

d) Constraints¡Ê°ìÈÌŪÀ©Ìó¡Ë
d-1) Materiality¡Ê½ÅÍ×À­¡Ë¡§½ÅÍ×À­¤Ë˳¤·¤¤²ñ·×¾ðÊó¤òÄ󶡤¹¤ëɬÍפϤʤ¤¤È¤¤¤¦¾ò·ï
d-2) Costs vs. Benefits¡ÊÈñÍÑÂиú²Ì¡Ë¡§²ñ·×¾ðÊ󤫤éÆÀ¤é¤ì¤ë¥Ù¥Í¥Õ¥£¥Ã¥È¤Ï¡¤²ñ·×¾ðÊó¤òÆÀ¤ë¤¿¤á¤Î¥³¥¹¥È¤ò¾å²ó¤Ã¤Æ¤¤¤ëɬÍפ¬¤¢¤ë¤È¤¤¤¦¾ò·ï

¢£SFAC 5: Recognition and Measurement Concepts
a) Basic Assumptions¡Ê´ðËÜŪÁ°Äó¡Ë
a-1) Business Entity Assumption¡Ê´ë¶È¼ÂÂΤÎÁ°Äó¡Ë
´ë¶È¤ò³ô¼ç¤È¤ÏÊÌ¸Ä¤ÎÆÈΩ¤·¤¿Â¸ºß¤È¤·¤ÆÂª¤¨¤ë¤È¤¤¤¦Á°Äó¡¥

a-2) Going-concern Assumption¡Ê·Ñ³´ë¶È¤ÎÁ°Äó¡Ë
´ë¶È¤Ï¡Ö·Ñ³´ë¶È¡×¤È¤·¤Æ±Êµ×¤Ë¸³¤¹¤ë¤È¤¤¤¦Á°Ä󡥤³¤Î¸¶Â§¤Ë¤è¤Ã¤Æ¡¤»þ´Ö¤ò¿Í°ÙŪ¤Ë¶èÀڤä¿¡Ö²ñ·×´ü´Ö¡×¤È¤¤¤¦³µÇ°¤¬À¸¤Þ¤ì¤ë¡¥

a-3) Monetary Unit Assumption¡Ê²ßʾñ°Ì¤ÎÁ°Äó¡Ë
²ñ·×¤Î´ðËÜÍ×ÁǤάÄêñ°Ì¤È¤·¤Æ²ßʾ³Û¤¬ÍѤ¤¤é¤ì¤ë¤È¤¤¤¦Á°Äó¡¥

a-4) Periodicity Assumption¡Ê´ü´Ö¶èʬ¤ÎÁ°Äó¡Ë

b) Basic Principles of Accounting¡Ê´ðËÜŪ²ñ·×¸¶Â§¡Ë
b-1) Historical Cost Principle¡Ê¼èÆÀ¸¶²Á¼çµÁ¡Ë
b-2) Revenue Recognition Principle¡Ê¼ý±×ǧ¼±¤Î¸¶Â§¡Ë
¼ý±×¤Î¼Â¸½Í׷郎Ëþ¤¿¤µ¤ì¤¿»þ¤Ë¼ý±×¤Îǧ¼±¤ò¹Ô¤¦¤³¤È¤òÍ׵᤹¤ë¸¶Â§¡¥

b-3) Matching Principle¡Ê¼ý±×ÈñÍÑÂбþ¤Î¸¶Â§¡Ë
¼Â¸½¤·¤¿¼ý±×¤Ë¡¤¼ý±×³ÍÆÀ¤Î¤¿¤á¤ËÍפ·¤¿ÈñÍѤòÂбþ¤µ¤»¤ë¤³¤È¤Ë¤è¤Ã¤Æ³Æ²ñ·×ǯÅ٤λ±×¤ò·×»»¤¹¤ë¤³¤È¤òÍ׵᤹¤ë¸¶Â§¡¥

b-4) Full Disclosure Principle¡Ê´°Á´³«¼¨¤Î¸¶Â§¡Ë
²ñ·×¾ðÊóÍøÍѼԤ¬°Õ»×·èÄê¤ËɬÍפȤ¹¤ë¤¹¤Ù¤Æ¤Î¾ðÊó¤Î³«¼¨¤òÍ׵᤹¤ë¸¶Â§¡¥

c) Constraints¡ÊÀ©Ìó¡Ë
c-1) Cost-benefit relationship¡ÊÈñÍÑÂиú²Ì¤Î´Ø·¸¡Ë
c-2) Materiality¡Ê½ÅÍ×À­¤Î¸¶Â§¡Ë
c-3) Industry Practice¡Ê¶È³¦´·¹Ô¡Ë
c-4) Conservatism¡ÊÊݼé¼çµÁ¤Î¸¶Â§¡Ë¡§¼ý±×¤Ï¡ÖÃÙ¤á¤Ë¡¦¾¯¤Ê¤á¤Ë¡×¡¤ÈñÍѤϡÖÁá¤á¤Ë¡¦Â¿¤á¤Ë¡×ǧ¼±¤µ¤ì¤ë

¢£SFAC 6:Elements
a) Assets¡Ê»ñ»º¡Ë
b) Liabilities¡ÊÉéºÄ¡Ë
c) Equity¡Ê»ñËÜ¡Ë
d) Investments by Owners¡Ê½Ð»ñ¼Ô¤Ë¤è¤ëÅê»ñ¡Ë
e) Distribution to Owners¡Ê½Ð»ñ¼Ô¤Ø¤ÎʬÇÛ¡Ë
f) Comprehensive Income¡ÊÊñ³çÍø±×¡Ë¡§³ô¼ç¤È¤ÎľÀܼè°ú°Ê³°¤Î¤¹¤Ù¤Æ¤ÎÍ×°ø¤Ë¤è¤Ã¤ÆÀ¸¤¸¤¿»ñËܤÎÊÑÆ°³Û¤Î¤³¤È¤Ç¡¤½ãÍø±×¤è¤ê¤â¹­¤¤³µÇ°
g) Revenues¡Ê¼ý±×¡Ë
h) Expenses¡ÊÈñÍÑ¡Ë
i) Gains¡ÊÍøÆÀ¡Ë
j) Losses¡Ê»¼º¡Ë

ucsd67001 at 23:59¨¢¥³¥á¥ó¥È(0)¨¢¥È¥é¥Ã¥¯¥Ð¥Ã¥¯(0)¨¢CPA (Accounting) ¤³¤Îµ­»ö¤ò¥¯¥ê¥Ã¥×¡ª
¥×¥í¥Õ¥£¡¼¥ë
¥«¥¦¥ó¥¿¡¼
ºÇ¿·¥³¥á¥ó¥È
»ØÉ¸¤È¤Ï (67001@¿ß¥Þ¥³¥È)
»ØÉ¸¤È¤Ï (²øÅð103¹æ)
¤Þ¤À (¿ß¥Þ¥³¥È@67001)
¤Þ¤À (mie520r)
SPEED (67001@¿ß¥Þ¥³¥È)
SPEED (33)
µ­»ö¸¡º÷
À¸Ì¿Êݸ±
living-in-peace
  • livedoor Reader¤ËÅÐÏ¿
  • RSS
  • ¥é¥¤¥Ö¥É¥¢¥Ö¥í¥°