\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\u56fa\u5b9a\u8cc7\u7523\u306e\u4ea4\u63db\u306b\u3088\u308b\u53d6\u5f97\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

\u5148\u9031\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u4ea4\u63db\u306b\u3088\u308b\u53d6\u5f97\u306e\uff29\uff26\uff32\uff33\u4e0a\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3057\u305f\u3002
\n\u4eca\u9031\u306f\u4f8b\u984c\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u4f8b\u984c\uff12\uff13 A\u793e\u306f\uff22\u793e\u3068\u8fb2\u696d\u7528\u6a5f\u68b0\u306e\u4ea4\u63db\u3092\u884c\u3063\u305f\u3002\u6a5f\u80fd\u304c\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u306b\u5408\u3063\u3066\u304a\u308a\u3001\u4fa1\u5024\u3082\u307b\u3068\u3093\u3069\u540c\u3058\u3068\u8003\u3048\u3089\u308c\u305f\u305f\u3081\u3001\u305d\u308c\u4ee5\u5916\u306e\u73fe\u91d1\u7b49\u306e\u53d7\u9818\u306f\u306a\u3057\u3068\u3057\u305f\u3002\uff21\u793e\u306f\u8fb2\u696d\u7528\u6a5f\u68b030,000$\u3067\u8cfc\u5165\u3057\u305f\u3002\u4ea4\u63db\u6642\u306e\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u306f\u300115,000$\u3067\u3042\u308b\u3002<\/p>\n

\u89e3\u7b54<\/p>\n

Dr
\nMachinery\u3000\u3000\u300015,000
\n\u6a5f\u68b0
\nAccumulated depreciation\u3000\u3000\u300015,000
\n\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/p>\n

Cr
\nMachinery\u3000\u3000\u300030,000
\n\u6a5f\u68b0<\/p>\n

\u4f8b\u984c\uff12\uff14\u3000\uff21\u793e\u306f\uff23\u793e\u3088\u308a\u8fb2\u696d\u7528\u6a5f\u68b0\u309250,000$\u3067\u8cfc\u5165\u3057\u305f\u3002\u305d\u306e\u969b\u4eca\u307e\u3067\u4f7f\u7528\u3057\u3066\u3044\u305f\u81ea\u793e\u306e\u6a5f\u68b0\u3092\u4e0b\u53d6\u308a\u306b\u51fa\u3057\uff08\u5e33\u7c3f\u4fa1\u984d25,000$\uff09\u6b8b\u308a\u306f\u73fe\u91d1\u3067\u652f\u6255\u3092\u884c\u3063\u305f\u3002\u8fb2\u696d\u7528\u6a5f\u68b0\u306e\u5e02\u5834\u306e\u76f8\u5834\u306f60,000$\u3067\u3042\u308b\u3002<\/p>\n

Dr
\nMachinery\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 60,000
\n\u6a5f\u68b0
\nAccumulated depreciation\u3000\u3000\u300015,000
\n\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/p>\n

Cr
\nMachinery\u3000\u3000\u300040,000
\n\u6a5f\u68b0
\nCash\u3000\u3000\u300025,000
\n\u73fe\u91d1
\nGain on sales of noncurrent assets\u3000\u3000\u300010,000
\n\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca<\/p>\n

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

<\/a>\u00a0<\/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\u56fa\u5b9a\u8cc7\u7523\u306e\u4ea4\u63db\u306b\u3088\u308b\u53d6\u5f97\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 \u5148\u9031\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u4ea4\u63db\u306b\u3088\u308b\u53d6\u5f97\u306e\uff29\uff26\uff32\uff33\u4e0a\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3057\u305f\u3002 […]","protected":false},"author":1,"featured_media":1721,"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":[26,21,23],"tags":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/759"}],"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=759"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/759\/revisions"}],"predecessor-version":[{"id":1803,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/759\/revisions\/1803"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media\/1721"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media?parent=759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}