\u3000\u3000\u3000\u3000\u3000\u300c\u58f2\u4e0a\u8fd4\u54c1\u30fb\u58f2\u4e0a\u5024\u5f15\u304d\u30fb\u58f2\u4e0a\u5272\u5f15\u306e\u4ed5\u8a33\u300d<\/p>\n

 <\/p>\n

\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u718a\u8c37\u3067\u3059\u3002\u4eca\u9031\u306f\u58f2\u4e0a\u8fd4\u54c1\u30fb\u58f2\u4e0a\u5024\u5f15\u304d\u30fb\u58f2\u4e0a\u5272\u5f15\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4f8b\u984c\uff11\uff15\u3000\u5546\u54c1300\uff04\u5206\u306e\u7834\u640d\u304c\u3042\u308a\u3001\u9867\u5ba2\u304b\u3089\u8fd4\u54c1\u3057\u305f\u3044\u65e8\u306e\u9023\u7d61\u304c\u3042\u3063\u305f\u3002<\/p>\n

Dr  \u3000Sales returns and allowances   300    Cr\u3000Accounts receivable   300<\/p>\n

                  \u3000\u58f2\u4e0a\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000    \u3000\u58f2\u639b\u91d1<\/p>\n

 <\/p>\n

\u4f8b\u984c\uff11\uff16\u3000\u9867\u5ba2\u304b\u3089\u8cb7\u639b\u91d1\u3092\u65e9\u3081\u306b\u6c7a\u6e08\u3057\u305f\u3044\u65e8\u306e\u9023\u7d61\u304c\u3042\u3063\u305f\u305f\u3081\u300120\uff04\u5272\u308a\u5f15\u3044\u305f\u3002<\/p>\n

Dr\u3000\u3000Sales discounts  20  \u3000\u3000   Cr  Accounts receivable   20<\/p>\n

              \u3000 \u3000\u58f2\u4e0a\u5272\u5f15\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000   \u3000\u3000\u58f2\u639b\u91d1<\/p>\n

 <\/p>\n

 <\/p>\n

\u58f2\u4e0a\u8fd4\u54c1\u30fb\u58f2\u4e0a\u5272\u5f15\u30fb\u58f2\u4e0a\u5024\u5f15\u304d\u3059\u3079\u3066\u6c7a\u7b97\u66f8\u4e0a\u306f\u58f2\u4e0a\u306e\u63a7\u9664\u9805\u76ee\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u51e6\u7406\u306f\u65e5\u672c\u3068\u540c\u69d8\u3067\u3059\u3002<\/p>\n

\u8868\u793a\u306e\u65b9\u6cd5\u306b\u306f\uff12\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002\u6700\u7d42\u7684\u306b\u58f2\u4e0a\u3068\u58f2\u4e0a\u8fd4\u54c1\u7b49\uff08\u4ed5\u5165\u30fb\u4ed5\u5165\u8fd4\u54c1\u7b49\u3082\u540c\u69d8\uff09\u3092\u76f8\u6bba\u6d88\u53bb\u3057\u3066\u58f2\u4e0a\uff11\u672c\u3067\u8868\u793a\u3059\u308b\u300c\u7d14\u984d\u6cd5\u300d\u3001\u76f8\u6bba\u6d88\u53bb\u305b\u305a\u3001\u4e21\u5efa\u3067\u8868\u793a\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308b\u300c\u7dcf\u984d\u6cd5\u300d\u3067\u3059\u3002<\/p>\n

\u65e5\u672c\u57fa\u6e96\u3067\u306f\u7d14\u984d\u6cd5\u304c\u539f\u5247\u3067\u3059\u304c\u3001\uff29\uff26\uff32\uff33\u3067\u306f\u305d\u306e\u3088\u3046\u306a\u898f\u5b9a\u306f\u306a\u304f\u3001\u5b9f\u52d9\u4e0a\u306f\u7dcf\u984d\u6cd5\u3067\u51e6\u7406\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u72b6\u6cc1\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"         \u3000\u3000\u3000\u3000\u3000\u300c\u58f2\u4e0a\u8fd4\u54c1\u30fb\u58f2\u4e0a\u5024\u5f15\u304d\u30fb\u58f2\u4e0a\u5272\u5f15\u306e\u4ed5\u8a33\u300d   \u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u718a\u8c37\u3067\u3059 […]","protected":false},"author":1,"featured_media":1720,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[3,23],"tags":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/744"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/comments?post=744"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/744\/revisions"}],"predecessor-version":[{"id":1378,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/744\/revisions\/1378"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media\/1720"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media?parent=744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}