\u4eca\u9031\u306e\u4f01\u696d\u4f1a\u8a08\u306f\u3001B\/S, P\/L\u4ee5\u5916\u306b\u91cd\u8981\u306a\u3082\u3046\u4e00\u3064\u306e\u8ca1\u52d9\u6307\u6a19\u3067\u3042\u308bC\/F\uff08\u30b9\u30e9\u30c3\u30b7\u30e5\u306f\u3069\u308c\u3082\u3064\u3051\u306a\u304f\u3066\u3082\u53ef\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3000Cash Flow Statement)\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002
\n\u73fe\u91d1(cash)\u306f\u4f01\u696d\u306b\u3068\u3063\u3066\u8840\u6db2\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308b\u3068\u3088\u304f\u8a00\u308f\u308c\u307e\u3059\u3002\u652f\u6255\u3046\u3079\u304d\u304a\u91d1\u304c\u6255\u3048\u306a\u3044\u72b6\u6cc1\uff08\u30c7\u30d5\u30a9\u30eb\u30c8\uff09\u3092\uff16\u304b\u6708\u9593\u306b\uff12\u56de\u3059\u308b\u3068\u9280\u884c\u53d6\u5f15\u304c2\u5e74\u9593\u3067\u304d\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u30eb\u30fc\u30eb\u306e\u3088\u3046\u3067\u3059\u3002\u500b\u4eba\u3067\u3082\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5f15\u304d\u843d\u3068\u3057\u6b8b\u9ad8\u304c\u4e0d\u8db3\u3057\u3066\u50ac\u4fc3\u671f\u65e5\u307e\u305f\u306f2\u56de\u76ee\u306e\u5f15\u304d\u843d\u3068\u3057\u306b\u4e0d\u8db3\u304c\u3042\u308b\u3068\u30ab\u30fc\u30c9\u505c\u6b62\u306b\u306a\u308b\u305d\u3046\u3067\u3059\u3002
\nhttps:\/\/www.tsr-net.co.jp\/guide\/knowledge\/glossary\/ha_08.html
\nhttps:\/\/www.nc-card.co.jp\/media\/credit\/beginner-credit\/post-18364\/<\/p>\n
https:\/\/www.investopedia.com\/investing\/what-is-a-cash-flow-statement\/
\n\u306b\u3088\u308b\u3068\u95a2\u9023\u3059\u308b\u306e\u306f
\n Receipts from sales of goods and services
\n Interest payments
\n Income tax payments
\n Payments made to suppliers of goods and services used in production
\n Salary and wage payments to employees
\n Rent payments
\n Any other type of operating expenses
\n\u3067\u3001\u8a08\u7b97\u6cd5\u306f\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u306e\uff12\u3064\u304c\u3042\u308b\u305d\u3046\u3067\u3059\u3002
\n\u76f4\u63a5\u6cd5\u306f\u3001\u3059\u3079\u3066\u306e\u73fe\u91d1\u306e\u51fa\u5165\u308a\u3092\u8a08\u7b97\u3059\u308b\u3002
\n\u9593\u63a5\u6cd5\u306f\u3001B\/S\u306eincome statement \u3092\u4f7f\u3046\u305d\u3046\u3067\u3059\u304c\u3001\u53ce\u5165\u306f\u767a\u751f\u6642\u70b9\u3067\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u3001\u672c\u5f53\u306b\u652f\u6255\u308f\u308c\u308b\u6642\u70b9\u3068\u306f\u305a\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3059\u3079\u304d\u3067\u3059\u3002\u307e\u305f\u3001\u6e1b\u4fa1\u511f\u5374\u306f\u53ce\u5165\u3068\u3068\u3082\u306b\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u73fe\u91d1\u306f\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u306e\u3067CF\u306e\u8a08\u7b97\u3067\u306f\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u306e\u3053\u3068\u3002
\nCF\u306f\u9762\u767d\u3044\u4f8b\u304c\u3042\u308a\u305d\u3046\u3067\u3001\u63a2\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u4eca\u9031\u571f\u65e5\u306e\u9060\u9694\u96c6\u4e2d\u8b1b\u7fa9\u306e\u6e96\u5099\u3068\u4eca\u65e5\u7de0\u3081\u5207\u308a\u306e\u539f\u7a3f\u3092\uff12\u3064\u62b1\u3048\u3066\u3044\u308b\u306e\u3067\uff08\u6708\u66dc\u671d\u307e\u3067\u5f85\u3063\u3066\u3082\u3089\u3046\u30fb\u30fb\u30fb\uff09\u3001\u6765\u9031\u306b\u3057\u307e\u3059\u3002<\/p>\n
depreciation \u6e1b\u4fa1\u511f\u5374
\namortization \u511f\u5374
\ndishonoring \u4e0d\u6e21\u308a\u3000 a bill of dishonor \u4e0d\u6e21\u308a\u624b\u5f62, be dishonored \u4e0d\u6e21\u308a\u306b\u306a\u308b (dis+honor)
\nbankruptcy \u5012\u7523
\ninvesting activities \u6295\u8cc7\u884c\u70ba
\nasset \u8cc7\u7523
\nequity \u682a\u4e3b\u8cc7\u672c\u3001\u81ea\u5df1\u8cc7\u672c
\nEBIT (earning before interest and taxes) \u30a4\u30fc\u30d3\u30c3\u30c8\u3000\u5229\u6255\u524d\u30fb\u7a0e\u5f15\u524d\u5229\u76ca \u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u306e\u53ce\u76ca\u529b\u3092\u898b\u308b\u306e\u306b\u91cd\u8981\u306a\u6307\u6a19
\n\u3000https:\/\/www.smbcnikko.co.jp\/terms\/eng\/e\/E0021.html
\naccrual method \u767a\u751f\u65b9\u5f0f\u3000\u6765\u6708\u652f\u6255\u3046\u7d66\u6599\u306a\u3069\u3001\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u8a08\u7b97\u306b\u5165\u308c\u308b\u65b9\u5f0f\u3002\u591a\u304f\u306e\u4f01\u696d\u304c\u3053\u308c\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3001\u3068\u306e\u8a18\u8ff0\u3042\u308a\u3002\u65e5\u672c\u306f\u652f\u6255\u3044\u306f\u767a\u751f\u4e3b\u7fa9\u3067\u8a08\u7b97\u3059\u308b\uff08\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u9055\u3046\u56fd\u3082\u3042\u308b\u306e\u304b\uff1f\uff09\u3002
\n\u3000https:\/\/www.freee.co.jp\/kb\/kb-accounting\/accounting-principles\/
\nrealization basis \u5b9f\u73fe\u4e3b\u7fa9\u3000\u672c\u5f53\u306b\u8ca1\u8ca8\u3084\u5546\u54c1\u30fb\u5f79\u52d9\u304c\u5f15\u304d\u6e21\u3055\u308c\u305f\u6642\u70b9\u3067\u8a08\u7b97\u3059\u308b\u3002\u65e5\u672c\u306f\u3001\u53ce\u5165\u3092\u3053\u308c\u3067\u8a08\u7b97\u3002
\ncash basis \u73fe\u91d1\u4e3b\u7fa9\u3000\u5b9f\u73fe\u4e3b\u7fa9\u306e\u3046\u3061\u3001\u73fe\u91d1\u307e\u305f\u306f\u540c\u7b49\u7269\u306e\u307f\u3067\u53ce\u76ca\u3092\u8a08\u7b97\u3059\u308b\u3002
\nwindow dressing \u7c89\u98fe\uff08\u6c7a\u7b97\uff09
\nMens rea (\u30e1\u30f3\u30ba\u3000\u30ec\u30a4\u30a2\uff09\u3000\u30e9\u30c6\u30f3\u8a9e\uff08=guilty mind)\u3001\u6545\u610f \u3000\u3000\u3061\u306a\u307f\u306b Star Wars\u306e\u30ec\u30a4\u30a2\u59eb\u306f Leia\u3067\u3059\u3002\u3000\u30e9\u30c6\u30f3\u8a9e rea \u2190 reo\u306e\u5973\u6027\u5f62 = guilty
\n\u672a\u5fc5\u306e\u6545\u610f\u3000willful negligence, conscious negligence \u6cd5\u5f8b\u7528\u8a9e\u306f\u30e9\u30c6\u30f3\u8a9e\u3067 dolus eventualis<\/p>\n","protected":false},"excerpt":{"rendered":"
\u4eca\u9031\u306e\u4f01\u696d\u4f1a\u8a08\u306f\u3001B\/S, P\/L\u4ee5\u5916\u306b\u91cd\u8981\u306a\u3082\u3046\u4e00\u3064\u306e\u8ca1\u52d9\u6307\u6a19\u3067\u3042\u308bC\/F\uff08\u30b9\u30e9\u30c3\u30b7\u30e5\u306f\u3069\u308c\u3082\u3064\u3051\u306a\u304f\u3066\u3082\u53ef\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3000Cash Flow Statement)\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002 \u73fe\u91d1(cash)\u306f\u4f01\u696d\u306b\u3068\u3063\u3066\u8840\u6db2\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308b\u3068\u3088\u304f\u8a00\u308f\u308c\u307e\u3059\u3002\u652f\u6255\u3046\u3079\u304d\u304a\u91d1\u304c\u6255\u3048\u306a\u3044\u72b6\u6cc1\uff08\u30c7\u30d5\u30a9\u30eb\u30c8\uff09\u3092\uff16\u304b\u6708\u9593\u306b\uff12\u56de\u3059\u308b\u3068\u9280\u884c\u53d6\u5f15\u304c2\u5e74\u9593\u3067\u304d\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u30eb\u30fc\u30eb\u306e\u3088\u3046\u3067\u3059\u3002\u500b\u4eba\u3067\u3082\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5f15\u304d\u843d\u3068\u3057\u6b8b\u9ad8\u304c\u4e0d\u8db3\u3057\u3066\u50ac\u4fc3\u671f\u65e5\u307e\u305f\u306f2\u56de\u76ee\u306e\u5f15\u304d\u843d\u3068\u3057\u306b\u4e0d\u8db3\u304c\u3042\u308b\u3068\u30ab\u30fc\u30c9\u505c\u6b62\u306b\u306a\u308b\u305d\u3046\u3067\u3059\u3002 https:\/\/www.tsr-net.co.jp\/guide\/knowledge\/glossar…<\/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-1316","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\/1316","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=1316"}],"version-history":[{"count":0,"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=\/wp\/v2\/posts\/1316\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sekaiken.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}