<\/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\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u4ed5\u8a33\uff08\u7c21\u4fbf\u6cd5\uff09\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\uff12\uff10\u3000\u5546\u793e\uff21\u306f\u671f\u672b\u306b\u304a\u3051\u308b\u58f2\u639b\u91d1\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002\u73fe\u5728200,000\uff04\u306e\u58f2\u639b\u91d1\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002\u7c21\u4fbf\u6cd5\u3068\u3057\u3066\u3001\u904e\u53bb\u306e\u4e0d\u5c65\u884c\u7387\u306b\u57fa\u3065\u3044\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u3092\u8a8d\u3081\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u50b5\u6a29\u306e\u5ef6\u6ede\u72b6\u6cc1\u3068\u904e\u53bb\u306e\u4e0d\u5c65\u884c\u7387\u3092\u8abf\u67fb\u3057\u305f\u3002\u7d50\u679c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002\u671f\u672b\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u4ed5\u8a33\u3092\u660e\u793a\u305b\u3088\u3002<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n

\n \u5ef6\u6ede\u65e5\u6570<\/p>\n<\/td>\n	\n \u5e33\u7c3f\u4fa1\u984d<\/p>\n<\/td>\n	\n \u4e0d\u5c65\u884c\u7387<\/p>\n<\/td>\n	\n \u5f15\u5f53\u91d1\u8a08\u4e0a\u984d<\/p>\n<\/td>\n<\/tr>\n
\n \u306a\u3057<\/p>\n<\/td>\n	\n 100,000<\/p>\n<\/td>\n	\n 3%<\/p>\n<\/td>\n	\n 3,000<\/p>\n<\/td>\n<\/tr>\n
\n 1-20\u65e5<\/p>\n<\/td>\n	\n 20,000<\/p>\n<\/td>\n	\n 10%<\/p>\n<\/td>\n	\n 2,000<\/p>\n<\/td>\n<\/tr>\n
\n 21-40\u65e5<\/p>\n<\/td>\n	\n 50,000<\/p>\n<\/td>\n	\n 15%<\/p>\n<\/td>\n	\n 7,500<\/p>\n<\/td>\n<\/tr>\n
\n 41-<\/p>\n<\/td>\n	\n 30,000<\/p>\n<\/td>\n	\n 20%<\/p>\n<\/td>\n	\n 6,000<\/p>\n<\/td>\n<\/tr>\n
<\/td>\n	<\/td>\n	<\/td>\n	\n 18,500<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n  <\/p>\n Dr  Impairment loss      18,500\u3000Cr\u3000Allowance for doubtful accounts      18,500<\/p>\n          \u6e1b\u640d\u640d\u5931\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u8cb8\u5012\u5f15\u5f53\u91d1<\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n IFRS\u3067\u306f\u57fa\u672c\u7684\u306b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u306b\u306f\u5408\u7406\u7684\u3067\u88cf\u4ed8\u3051\u53ef\u80fd\u306a\u60c5\u5831\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3042\u308a\u307e\u3059\u304c\u3001\u7c21\u4fbf\u6cd5\u3068\u3057\u3066\u5f15\u5f53\u30de\u30c8\u30ea\u30c3\u30af\u30b9\u3092\u7528\u3044\u305f\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u306e\u7b97\u51fa\u65b9\u6cd5\u3082\u5bb9\u8a8d\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u904e\u53bb\u306e\u4e0d\u5c65\u884c\u7387\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u73fe\u5728\u306e\u65e5\u672c\u306e\u57fa\u6e96\u306b\u8fd1\u3044\u7b97\u51fa\u65b9\u6cd5\u3068\u3044\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n  <\/p>\n \u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n  <\/p>\n  <\/p>\n <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"  \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\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u4ed5\u8a33\uff08\u7c21\u4fbf\u6cd5\uff09\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002   \u4f8b\u984c\uff12\uff10\u3000\u5546\u793e\uff21\u306f\u671f\u672b\u306b\u304a\u3051\u308b\u58f2\u639b\u91d1\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066 […]","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\/750"}],"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=750"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/750\/revisions"}],"predecessor-version":[{"id":1372,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/750\/revisions\/1372"}],"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=750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}