{"id":1301,"date":"2021-09-24T00:00:00","date_gmt":"2021-09-24T00:00:00","guid":{"rendered":"urn:uuid:5db61ec1-68ec-47c9-b261-4d35b9a151d1"},"modified":"2021-09-24T00:00:00","modified_gmt":"2021-09-24T00:00:00","slug":"qi-ye-hui-ji-sono6-wu-xing-gu-ding-zi-chan-to3tunohui-ji-zhi-du","status":"publish","type":"post","link":"https:\/\/www.sekaiken.com\/?p=1301","title":{"rendered":"\u4f01\u696d\u4f1a\u8a08\u3000\u305d\u306e6 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\/>\nhttps:\/\/biz.moneyforward.com\/words\/1693\/<br \/>\n\u3053\u308c\u306f\u3001\u7279\u8a31\u6a29\u3001\u9271\u696d\u6a29\uff08\u63a1\u6398\u6a29\u3001\u65e5\u672c\u306f\u5546\u793e\u306a\u3069\u3067\u91cd\u8981\uff09\u3001\u306e\u308c\u3093\u4ee3\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u8a31\u6a29\u3084\u9271\u696d\u6a29\u306f\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\u304c\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u306e\u308c\u3093\u4ee3\u306e\u511f\u5374\u306f\u4f1a\u8a08\u57fa\u6e96\uff08B\/S\u7b49\u3092\u66f8\u304f\u30eb\u30fc\u30eb\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\uff08\u9762\u5012\u304f\u3055\u3044\uff01\uff09\u3002<br \/>\n\u306e\u308c\u3093\uff08\u4ee3\u3000\u3060\u3044\u3000\u3092\u3064\u3051\u308b\u3068\u304d\u3082\u3042\u308b\uff09\u3068\u306f\u3001\u4f01\u696d\u8cb7\u53ce\u306e\u3068\u304d\u306b\u51fa\u3066\u304f\u308b\u6982\u5ff5\u3067\u3001\u79c1\u306e\u7406\u89e3\u3067\u306f\u63db\u91d1\u53ef\u80fd\u306a\u8cc7\u7523\u306e\u4ed6\u306b\u3001\u305d\u306e\u4f01\u696d\u3092\u8cb7\u53ce\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u76f8\u4e57\u52b9\u679c\u306a\u3069\u306e\u91d1\u984d\u3068\u3057\u3066\u306e\u8a55\u4fa1\u3067\u3059\u304c\u3001\u7d50\u5c40\u3001\u8cb7\u53ce\u306e\u6642\u306b\u4fa1\u683c\u304c\u540a\u308a\u4e0a\u304c\u308b\u306e\u3067\u3001\u5b9f\u969b\u306e\u8cfc\u5165\u4fa1\u683c\u3092\u6b63\u5f53\u5316\u3059\u308b\u305f\u3081\u306e\u9805\u76ee\u306e\u3088\u3046\u306b\u898b\u3048\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5b9f\u306f\u76f8\u4e57\u52b9\u679c\u304c\u306a\u3044\u3068\u308f\u304b\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u5f37\u5236\u7684\u306b\u6e1b\u984d\u3055\u308c\u3066\u8cc7\u7523\u304c\u6e1b\u5c11\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u3053\u304c\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u7570\u306a\u3063\u3066\u3044\u3066\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u511f\u5374\u3068\u540c\u3058\u306b20\u5e74\u4ee5\u5185\u306b\u5f90\u3005\u306b\u6e1b\u3089\u3057\u307e\u3059\u304c\u3001\u56fd\u969b\u57fa\u6e96IFRS\u3068\u7c73\u56fd\u57fa\u6e96SEC\u3067\u306f\u30c0\u30e1\u3060\u3068\u308f\u304b\u3063\u305f\u3068\u304d\u306b\u7a81\u7136\u6e1b\u984d\u3057\u307e\u3059\uff08\u65e5\u672c\u3067\u4f7f\u3046\u4f1a\u8a08\u57fa\u6e96\u306fJapanese, IFRS, SEC\u306e\uff13\u3064\u304c\u3042\u308b\uff09\u3002\u3053\u308c\u3092\u5224\u65ad\u3059\u308b\u306e\u306f\u4f1a\u8a08\u76e3\u67fb\u3092\u3057\u3066\u3044\u308b\u76e3\u67fb\u6cd5\u4eba\u3067\u3001\uff2f\uff2b\u304c\u51fa\u306a\u3044\u3068\u4e0a\u5834\u5ec3\u6b62\u306a\u3069\u306e\u5927\u304d\u306a\u30c0\u30e1\u30fc\u30b8\u304c\u3042\u308b\u305f\u3081\u4f01\u696d\u306f\u52dd\u624b\u306a\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u308c\u306b\u3088\u308a\u5927\u304d\u306a\u30b7\u30e7\u30c3\u30af\u304c\u8d77\u3053\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"2IaCZez95v\"><p><a href=\"https:\/\/keiriplus.jp\/tips\/noren_syori_chigai\/\">\u65e5\u672c\u57fa\u6e96\u30fbIFRS\u57fa\u6e96\u3067\u306e\u300c\u306e\u308c\u3093\u300d\u51e6\u7406\u65b9\u6cd5\u306e\u9055\u3044\u3068\u6700\u65b0\u60c5\u5831<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u65e5\u672c\u57fa\u6e96\u30fbIFRS\u57fa\u6e96\u3067\u306e\u300c\u306e\u308c\u3093\u300d\u51e6\u7406\u65b9\u6cd5\u306e\u9055\u3044\u3068\u6700\u65b0\u60c5\u5831&#8221; &#8212; \u7d4c\u7406\u30fb\u4f1a\u8a08\u696d\u52d9\u3092\u52b9\u7387\u5316\u300c\u7d4c\u7406\u30d7\u30e9\u30b9\u300d\" src=\"https:\/\/keiriplus.jp\/tips\/noren_syori_chigai\/embed\/#?secret=30AKtlVxY1#?secret=2IaCZez95v\" data-secret=\"2IaCZez95v\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><br \/>\n\u300c\u306e\u308c\u3093\u4ee3\u300d\u306b\u3088\u308b\u30b7\u30e7\u30c3\u30af\u306f\u3044\u308d\u3044\u308d\u306a\u4f8b\u304c\u3042\u308b\u3088\u3046\u3067\u3001\u3061\u3087\u3063\u3068\u524d\u306f\u30b9\u30dd\u30fc\u30c4\u30b8\u30e0\u306e\u904b\u55b6\u4f1a\u793e\u304c\u8a71\u984c\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u5de8\u5927\u4f01\u696d\u306e\u30cb\u30e5\u30fc\u30b9\u3082\u3042\u308a\u3001\u3069\u3053\u306b\u52e4\u3081\u3066\u3044\u3066\u3082\u30ea\u30b9\u30af\u304b\u3089\u306f\u9003\u3052\u3089\u308c\u306a\u3044\u3088\u3046\u3067\u3059\u3002\u4f01\u696d\u8cb7\u53ce\u306f\u666e\u901a\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u7d4c\u9a13\u3057\u306a\u3044\u306e\u3068\u3001\u7d61\u3080\u304a\u91d1\u304c\u5de8\u984d\u306a\u306e\u3067\u3001\u5c02\u9580\u5bb6\u306e\u4fa1\u5024\u306f\u5927\u304d\u305d\u3046\u3067\u3059\u306d\u3002\u3069\u3046\u3084\u3063\u3066\u52c9\u5f37\u30fb\u4fee\u884c\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4e00\u90e8\u306fMBA (master of business administration\u7d4c\u55b6\u5b66\u4fee\u58eb)\u8ab2\u7a0b\u3067\u5b66\u3079\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5b9f\u5730\u7d4c\u9a13\u304c\u6b32\u3057\u3044\u3067\u3059\u306d\u3002<br \/>\nhttps:\/\/www.sankeibiz.jp\/smp\/business\/news\/190126\/bsg1901260855001-s1.htm<br \/>\nhttps:\/\/diamond.jp\/articles\/-\/128626<\/p>\n<p>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3000invisible fixed assets, intangible fixed assets, immaterial fixed assets<br \/>\nintangible \u5b9f\u4f53\u306e\u306a\u3044\u3001\u89e6\u308c\u308b\u3053\u3068\u306e\u3067\u304d\u306a\u3044\u3001\u7121\u5f62\u306e<br \/>\ngoodwill\u3000\u300c\u30b0\u300d\u30c9\u30a6\u30a3\u30eb\u3000\u306e\u308c\u3093\uff08\u4ee3\uff09\u3001\u55b6\u696d\u6a29\u3001\u597d\u610f\u3001\u5584\u610f<br \/>\n\u4f01\u696d\u8cb7\u53ce\u3000M&amp;A (\u30a8\u30e0\u30a2\u30f3\u30c9\u30a8\u30fc, =acquisition and merger)<br \/>\nacquisition \u53d6\u5f97<br \/>\nmerger \u300c\u30de\u30fc\u300d\u30b8\u30e3\u3000\u5408\u4f75\u3000<br \/>\n\u30b9\u30dd\u30fc\u30c4\u30b8\u30e0 sports gym<br \/>\ntalkative\u3000\u9952\u820c\uff08\u3058\u3087\u3046\u305c\u3064\uff09\u306a\u3001\u8efd\u53e3\u3092\u8a00\u3046\u3000<br \/>\nchatty \u8a71\u3057\u597d\u304d\u306a  Everyone likes her because she is always cheerful and chatty.  \u5f7c\u5973\u306f\u3044\u3064\u3082\u967d\u6c17\u3067\u8a71\u597d\u304d\u3060\u304b\u3089\u7686\u306b\u597d\u304b\u308c\u308b\u3002<br \/>\narticulate \u30a2\u30fc\u300c\u30c6\u30a3\u300d\u30ad\u30e5\u308c\u30a4\u30c8\u3000\u8a71\u304c\u4e0a\u624b\u3044\u3000\uff08\u5b66\u8005\u3001\u8a55\u8ad6\u5bb6\u306a\u3069\u306b\u4f7f\u3046\uff09<br \/>\neloquent \u300c\u30a8\u300d\u308d\u30af\u30a8\u30f3\u30c8\u3000\u96c4\u5f01\u306a\uff08\u653f\u6cbb\u5bb6\u306b\u3064\u304b\u3046\uff09<br \/>\nchatterbox \uff08\u53e3\u8a9e\uff09\u3000(\u5b50\u4f9b\u304c\uff09\u304a\u3057\u3083\u3079\u308a\u306a\u3000She is a real chatterbox.<br \/>\ngarrulity \uff08\u3084\u3084\u6587\uff09\u304a\u3057\u3083\u3079\u308a(\u9952\u820c\uff09\u5f62\u5bb9\u8a5e\u306f\u3000garrulous \u300c\u30ae\u30e3\u300d\u30eb\u3089\u30b9 Excuse an old man&rsquo;s garrulity! \u8001\u3044\u306e\u7e70\u308a\u8a00\u304a\u8a31\u3057\u3042\u308c\u3002<br \/>\n\u4fa1\u683c\u304c\u540a\u308a\u4e0a\u304c\u308b\u3000the price is hiked \uff08\u7c73\u8a9e\uff09\u30cf\u30a4\u30af\uff08hiking\u30cf\u30a4\u30ad\u30f3\u30b0\u3068\u540c\u3058\u7db4\u308a\uff09<br \/>\n\u76f8\u4e57\u52b9\u679c\u3000synergistic effect\u3000\u30b7\u30ca\u300c\u30b8\u300d\u30b9\u30c6\u30a3\u30c3\u30af;  multiplier effect\uff08\u7d4c\u6e08\u5b66\uff1a\u4e57\u6570\u52b9\u679c\u3068\u3082\u8a33\u3059\uff09<br \/>\n\u9271\u696d\u6a29 mining right\u3000\u300c\u30de\u300d\u30a4\u30cb\u30f3\u30b0<br \/>\n\u7279\u8a31\u6a29 patent (right)<br \/>\n\u63db\u91d1\u53ef\u80fd\u306a\u8cc7\u7523\u3000realizable assets<br \/>\n\u8cfc\u5165\u4fa1\u683c\u3000purchase price<br \/>\n\u5546\u793e trading company<br \/>\n\u76e3\u67fb\u6cd5\u4eba\u3000audit(ing) corporation \u300c\u30aa\u30fc\u300d\u30c7\u30a3\u30c3\u30c8; incorporated accounting firm (accounting\u306f\u3000\u4f1a\u8a08\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4eca\u9031\u306f\u4e88\u7b97\u7533\u8acb\u66f8\u3092\u66f8\u3044\u3066\u3044\u3066\u4f59\u88d5\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u3042\u3068\uff11\u3064\u3067\u7d42\u308f\u308a\u3067\u3059\u3002\u7a81\u3063\u8fbc\u307f\u3069\u3053\u308d\u3092\u6df1\u304f\u8003\u3048\u305f\u308a\u3001\u7406\u8ad6\u7684\u306a\u4e88\u6e2c\u3092\u8a08\u7b97\u3057\u305f\u308a\u3059\u308b\u306e\u3067\u3001\u901a\u5e38\u3068\u306f\u9055\u3046\u5074\u9762\u304b\u3089\u7814\u7a76\u304c\u9032\u307f\u307e\u3059\uff08\u5f37\u5236\u7684\u306b\u8a00\u8a9e\u4e2d\u67a2\u3068\u9023\u60f3\u80fd\u529b\u304c\u6d3b\u6027\u5316\u3055\u308c\u308b\u526f\u4f5c\u7528\u3082\u3042\u308a\u307e\u3059\u3002\u4eca\u9031\u306f\u79c1\u306f\u9952\u820c\u306b\u306a\u3063\u3066\u3044\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff09\u3002 \u3055\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u7d9a\u304d\u3067\u3001B\/S\u306e\u5de6\u5074\u306b\u3042\u308b\u300c\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u300d\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002 https:\/\/biz.moneyforward.com\/words\/1693\/ 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