\u4eca\u9031\u306e\u4f01\u696d\u4f1a\u8a08\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8(profit and loss statement; P\/L)\u306e\u7d9a\u304d\u3067\u3059\u3002
\n\u4f01\u696d\u306e\u53ce\u76ca\u529b\u3092\u898b\u308b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u3068\u305f\u3044\u3078\u3093\u3067\u3059\u3002\u8caf\u91d1\u3092\u98df\u3044\u3064\u3076\u3057\u305f\u3089\u78ba\u5b9f\u306b\u5012\u7523\u3057\u307e\u3059\u3002<\/p>\n
\u5404\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u58f2\u4e0a\u9ad8\u3068\u7d4c\u8cbb\u3092\u7d30\u5206\u5316\u3057\u3066\u3001\u793e\u5185\u306e\u7d44\u7e54\u3084\u500b\u4eba\u304c\u52e4\u52d9\u6642\u9593\u5f53\u305f\u308a\u3044\u304f\u3089\u7a3c\u3044\u3067\u3044\u308b\u304b\u306b\u843d\u3068\u3057\u8fbc\u3080\u306e\u304c\u300c\u30a2\u30e1\u30fc\u30d0\u7d4c\u55b6\u300d\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u300c\u7ba1\u7406\u4f1a\u8a08\u300d\u3060\u3068\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002
\nhttps:\/\/ja.wikipedia.org\/wiki\/%E3%82%A2%E3%83%A1%E3%83%BC%E3%83%90%E7%B5%8C%E5%96%B6
\n\u3053\u308c\u3092\u63a8\u3057\u9032\u3081\u308b\u3068\u3001\u5404\u4eba\u304c\u610f\u8b58\u3059\u308b\u306e\u3067\u5229\u76ca\u306f\u4e0a\u304c\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u5927\u5b66\u3082\u305d\u306e\u6d41\u308c\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u5927\u5b66\u5168\u4f53\u3067\u306f\u5b66\u751f\u306e\u6388\u696d\u6599\uff08\u2192\u76f4\u63a5\u306f\u5165\u308a\u307e\u305b\u3093\uff09\uff0b\u88dc\u52a9\u91d1\uff0b\u7814\u7a76\u8cbb\u306e\u30aa\u30fc\u30d0\u30fc\u30d8\u30c3\u30c9\u304c\u58f2\u4e0a\u9ad8\u306b\u76f8\u5f53\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u3002\u6559\u54e1\u500b\u4eba\u3054\u3068\u306b\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b\u969b\u3001\u56fd\u304b\u3089\u306e\u88dc\u52a9\u91d1\u304c\u5927\u5b66\u5168\u4f53\u306e\u300c\u696d\u7e3e\u300d\u300c\u7372\u5f97\u7814\u7a76\u8cbb\u300d\u7b49\u306e\u6307\u6a19\u3067\u5897\u6e1b\u3055\u308c\u308b\u306e\u3067\u3001\u6700\u8fd1\u306f\u305d\u308c\u3092\u500b\u4eba\u306b\u3064\u3044\u3066\u8a08\u7b97\u3057\u3066\u7d66\u6599\u306b\u5dee\u304c\u3064\u304f\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u3044\u308f\u3086\u308b\u7ba1\u7406\u696d\u52d9\u3082\u52d8\u6848\u3055\u308c\u308b\uff09\u3002\u4f01\u696d\u3082\u540c\u3058\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u9577\u671f\u7684\u8996\u91ce\u3067\u77ed\u671f\u306e\u696d\u7e3e\uff08\u5229\u76ca\uff09\u3092\u6c42\u3081\u306a\u3044\u5834\u5408\u306f\u3001\u300c\u6b66\u58eb\u306f\u98df\u308f\u306d\u3069\u9ad8\u694a\u679d\u300d\u3001\u3067\u8d85\u7136\u3068\u3059\u308b\u5fc5\u8981\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n
P\/L\u306e\u69cb\u9020\u306f\u3001\u4f1a\u8a08\u5236\u5ea6\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u306e\u5834\u5408\u306f
\n1\u300c\u58f2\u4e0a\u9ad8\u300d
\n2 \u58f2\u4e0a\u539f\u4fa1\u3000\u3092\u5f15\u3044\u3066\u3000\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u300d\u3000\uff08\u7c97\u5229\u3000\u3042\u3089\u308a\uff09
\n3 \u8ca9\u58f2\u8cbb\u304a\u3088\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3000\u3092\u5f15\u3044\u3066\u3000\u300c\u55b6\u696d\u5229\u76ca\u300d
\n4 \u55b6\u696d\u5916\u640d\u76ca\u3000\u3092\u5f15\u3044\u3066\u3000\u300c\u7d4c\u5e38\u5229\u76ca\u300d\uff08\u3051\u3044\u3064\u306d\uff09
\n5 \u7279\u5225\u5229\u76ca\u30fb\u7279\u5225\u640d\u5931\u3000\u3092\u5f15\u3044\u3066\u3000\u300c\u7a0e\u91d1\u306a\u3069\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d
\n6 \u7a0e\u91d1\u3092\u5f15\u3044\u3066\u3000\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d
\n\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5916\u56fd\u306e\u5834\u5408\u306f\u3001\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u304c\u958b\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002\u5371\u306a\u304f\u306a\u3063\u3066\u304f\u308b\u3068\u55b6\u696d\u5916\u640d\u76ca\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u3001\u30ea\u30b9\u30c8\u30e9\u8cbb\u7528\u306a\u3069\uff09\u306e\u5f71\u97ff\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u5916\u56fd\u4f01\u696d\u3067\u306f\u5916\u304b\u3089\u306f\u63a8\u6e2c\u3059\u308b\u3057\u304b\u306a\u3044\u3088\u3046\u3067\u3059\u3002
\nhttps:\/\/biz.moneyforward.com\/accounting\/basic\/51739\/<\/p>\n
\u5f93\u696d\u54e1\u306e\u7d66\u6599\uff1d\u4eba\u4ef6\u8cbb\u306f\u3069\u3053\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f
\n\u300c\u58f2\u4e0a\u539f\u4fa1\u300d\u306f\u3001\u88fd\u9020\u696d\u306e\u5834\u5408\u306f\u3001\u539f\u6599\uff0b\u5de5\u5834\u3067\u50cd\u304f\u4eba\u306e\u4eba\u4ef6\u8cbb\uff0b\u96fb\u6c17\u4ee3\u30fb\u30fb\u30fb\u3067\u3059\u3002
\n\u8ca9\u58f2\u8cbb\u304a\u3088\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306e\u3068\u3053\u308d\u3067\u3082\u95a2\u4fc2\u3059\u308b\u4eba\u4ef6\u8cbb\u304c\u5165\u308a\u307e\u3059\u3002<\/p>\n
\u82f1\u8a9e\u3067\u306f\u591a\u304f\u306e\u5834\u5408\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002
\n\u984c\u540d\u3000gross income statement \u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8<\/p>\n
sales including VAT\u3000\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u542b\u3080\u58f2\u4e0a\u9ad8
\nsales excluding VAT\u3000\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u9664\u304f\u58f2\u4e0a\u9ad8\u3000
\ncost of goods sold\u3000\u58f2\u4e0a\u539f\u4fa1
\n gross profit\u3000\u58f2\u4e0a\u7dcf\u5229\u76ca
\nselling expenses\u3000\u8ca9\u58f2\u8cbb
\nadministrative expenses\u3000\u4e00\u822c\u7ba1\u7406\u8cbb
\n\u3000operating profit\u3000\u55b6\u696d\u5229\u76ca
\ninterest income\u3000\u53d7\u53d6\u5229\u606f
\ninterest expense\u3000\u652f\u6255\u5229\u606f
\n\u3000profit after financial items\u3000\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca
\ntax\u3000\u7a0e\u91d1
\n\u3000profit for the year\u3000(net profit)\u3000\u5f53\u671f\u7d14\u5229\u76ca<\/p>\n
VAT \u4ed8\u52a0\u4fa1\u5024\u7a0e value added tax\u3000\u306e\u7565\u3067\u3001\u3088\u304f\u51fa\u3066\u304d\u307e\u3059\u3002
\n\u7ba1\u7406\u4f1a\u8a08\u3000managing accounting; accounting for control(AFC); accounting for management (AFM)
\n\u4eba\u4ef6\u8cbb\u3000labor cost; personnel expenses \u30d1\u30fc\u30bd\u300c\u30cd\u300d\u308b\uff1d\u4eba\u4e8b\u3000\u30a8\u30af\u30b9\u300c\u30da\u300d\u30f3\u30b9\u30a3\u30ba=\u652f\u51fa
\n\u6b66\u58eb\u306f\u98df\u308f\u306d\u3069\u9ad8\u694a\u679d\uff08\u305f\u304b\u3088\u3046\u3058\uff09\u3000\u306e\u82f1\u8a33\u306f web\u306b\u306f\u4e0b\u8a18\u304c\u3042\u308a\u307e\u3057\u305f\u3002
\n Samurai act as if they are full even when they are starving.
\n A samurai pretends he has eaten well when he has no food.
\n Better go to bed supperless than rise in debt.\u3000\u2190\u3053\u308c\u306f\u82f1\u8a9e\u306b\u3042\u308b\u8a00\u3044\u56de\u3057\u306e\u3088\u3046\u3067\u3059\u3002
\nsupper = dinner
\n\u8d85\u7136\uff08\u3061\u3087\u3046\u305c\u3093\uff09\u3068\u3059\u308b\u3000He stands [holds himself\/keeps himself] aloof from the world.
\naloof \u4eba\u304b\u3089\u8ddd\u96e2\u3092\u7f6e\u304f\u3001\u3064\u3093\u3064\u3093\u3059\u308b\u3000\u30a2\u308b\u30fc\u30d5\u3000(level 7)<\/p>\n","protected":false},"excerpt":{"rendered":"
\u4eca\u9031\u306e\u4f01\u696d\u4f1a\u8a08\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8(profit and loss statement; P\/L)\u306e\u7d9a\u304d\u3067\u3059\u3002 \u4f01\u696d\u306e\u53ce\u76ca\u529b\u3092\u898b\u308b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u3068\u305f\u3044\u3078\u3093\u3067\u3059\u3002\u8caf\u91d1\u3092\u98df\u3044\u3064\u3076\u3057\u305f\u3089\u78ba\u5b9f\u306b\u5012\u7523\u3057\u307e\u3059\u3002 \u5404\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u58f2\u4e0a\u9ad8\u3068\u7d4c\u8cbb\u3092\u7d30\u5206\u5316\u3057\u3066\u3001\u793e\u5185\u306e\u7d44\u7e54\u3084\u500b\u4eba\u304c\u52e4\u52d9\u6642\u9593\u5f53\u305f\u308a\u3044\u304f\u3089\u7a3c\u3044\u3067\u3044\u308b\u304b\u306b\u843d\u3068\u3057\u8fbc\u3080\u306e\u304c\u300c\u30a2\u30e1\u30fc\u30d0\u7d4c\u55b6\u300d\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u300c\u7ba1\u7406\u4f1a\u8a08\u300d\u3060\u3068\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002 https:\/\/ja.wikipedia.org\/wiki\/%E3%82%A2%E3%83%A1%E3%83%BC%E3%83%90%E7%B5%8C%E5%96%B6 \u3053\u308c\u3092\u63a8\u3057\u9032\u3081\u308b\u3068\u3001\u5404\u4eba\u304c\u610f\u8b58\u3059\u308b\u306e\u3067\u5229\u76ca\u306f…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[43,52],"tags":[6,15],"class_list":["post-1311","post","type-post","status-publish","format-standard","hentry","category-companies","category-economics","tag-companies","tag-economics"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=\/wp\/v2\/posts\/1311","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1311"}],"version-history":[{"count":0,"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=\/wp\/v2\/posts\/1311\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}