Warning: Undefined array key "global_protection_id" in /home/netst/kuno-cpa.co.jp/public_html/cambodia_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php on line 51
{"id":793,"date":"2016-07-19T15:55:27","date_gmt":"2016-07-19T15:55:27","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/%e3%83%95%e3%82%a1%e3%82%a4%e3%83%8a%e3%83%b3%e3%82%b9%e3%83%bb%e3%83%aa%e3%83%bc%e3%82%b9%e5%8f%96%e5%bc%95%e3%81%ae%e4%be%8b%e9%a1%8c%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-09-11T08:15:07","modified_gmt":"2021-09-11T08:15:07","slug":"cambodia-about-finance-lease-example","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-about-finance-lease-example\/","title":{"rendered":"\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f8b\u984c\u306b\u3064\u3044\u3066"},"content":{"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\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u4eca\u9031\u306f\u4f8b\u984c\u3092\u901a\u3057\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u4f8b\u984c28<\/p>\n
\u682a\u5f0f\u4f1a\u793eA\u306f\u3001\u30ea\u30fc\u30b9\u306b\u3088\u3063\u3066\u3001\u6a5f\u68b0\u3092\u81ea\u793e\u3067\u52d5\u304b\u3059\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u30ea\u30fc\u30b9\u671f\u9593\u306f\uff13\u5e74\u3067\u3042\u308a\u3001\u30ea\u30fc\u30b9\u6599\u306f\u5e74\u959310\u4e07\u5186\u3067\u3042\u308b\u3002\u30ea\u30fc\u30b9\u671f\u9593\u7d42\u4e86\u5f8c\u3001\u682a\u5f0f\u4f1a\u793e\uff21\u306f\u5f53\u8a72\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u3002\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306f\uff15\u5e74\u3067\u3042\u308b\u3002\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306f\u5b9a\u984d\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n
\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306f2016\u5e741\u67081\u65e5\u3067\u3042\u308a\u3001\u6bce\u5e7412\u670831\u65e5\u306b\u30ea\u30fc\u30b9\u6599\u3092\u652f\u6255\u3046\u3002<\/p>\n
\u30ea\u30fc\u30b9\u8cc7\u7523\u306e2016\u5e741\u67081\u65e5\u73fe\u5728\u306e\u516c\u6b63\u4fa1\u5024\u306f240,000\u5186\u3067\u3042\u308b\u3002<\/p>\n
\u30ea\u30fc\u30b9\u306e\u8a08\u7b97\u5229\u5b50\u7387\u306f10\uff05\u3067\u3042\u308a\u3001\u501f\u624b\u306e\u8ffd\u52a0\u306e\u5229\u5b50\u7387\u306f11\uff05\u3067\u3042\u308b\u3002<\/p>\n
2016\u5e74\u5ea6\u306e\u4ed5\u8a33\u3092\u793a\u305b\u3002<\/p>\n
<\/p>\n
<\u30ea\u30fc\u30b9\u958b\u59cb\u65e5><\/p>\n
\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u3068\u307f\u306a\u3057\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3002\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u8a08\u4e0a\u91d1\u984d\u306f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u304b\u6700\u4f4e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u91d1\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3002\u4eca\u56de\u306e\u5834\u5408\u306f\u3001\u6700\u4f4e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306f100,000\/1.1+100,000\/(1.1)²+100,000\/(1.1)³<\/p>\n
\u2252248,685\u3000\u516c\u6b63\u4fa1\u5024\u306f240,000\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5c0f\u3055\u3044\u65b9\u306e240,000\u5186\u3092\u8a08\u4e0a\u91d1\u984d\u3068\u3059\u308b\u3002<\/p>\n
\u306a\u304a\u3001\u6700\u4f4e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046\u969b\u306e\u5272\u5f15\u7387\u306f\u3001\u4eca\u56de\u306f\u30ea\u30fc\u30b9\u306e\u8a08\u7b97\u5229\u5b50\u7387\u304c\u5224\u660e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u30ea\u30fc\u30b9\u306e\u8a08\u7b97\u5229\u5b50\u7387\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n
Dr \u3000 \u30ea\u30fc\u30b9\u8cc7\u7523\u3000\u3000\u3000\u3000\u3000240,000 \u3000 Cr \u30ea\u30fc\u30b9\u50b5\u52d9 \u3000\u3000\u3000 240,000<\/p>\n
\u3000\u3000\u3000\u3000Lease assets Lease obligations<\/p>\n
<\/p>\n
<\u671f\u672b\u65e5><\/p>\n
\u30ea\u30fc\u30b9\u8cc7\u7523\u306f\u3001\u501f\u624b\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3059\u305f\u3081\u3001\u4ed6\u306e\u8cc7\u7523\u540c\u69d8\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u3002<\/p>\n
\u8010\u7528\u5e74\u6570\u306f5\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3092\u884c\u3046\u3002\u5b9a\u984d\u6cd5\u3067\u511f\u5374\u3092\u884c\u3046\u3002<\/p>\n
Dr \u3000 \u3000 \u6e1b\u4fa1\u511f\u5374\u8cbb\u3000\u3000\u3000\u3000\u300048,000 \u3000Cr \u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d \u3000\u3000\u300048,000<\/p>\n
\u3000\u3000\u3000\u3000\u3000Depreciation\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 Accumulated depreciation<\/p>\n
<\/p>\n
\u307e\u305f\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u306e\u4ed5\u8a33\u3092\u5207\u308b\u3002\u30ea\u30fc\u30b9\u6599100,000\u5186\u3059\u3079\u3066\u304c\u30ea\u30fc\u30b9\u50b5\u52d9\u306e\u53d6\u5d29\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u30ea\u30fc\u30b9\u6599\u306b\u306f\u30ea\u30fc\u30b9\u306e\u5229\u76ca\u90e8\u5206\uff08\u5229\u5b50\uff09\u3082\u542b\u307e\u308c\u308b\u304b\u3089\u3067\u3042\u308b\u3002\u5229\u5b50\u306f240,000\u5186×10\uff05\uff08\u8a08\u7b97\u5229\u5b50\u7387\uff09=24,000\u5186\u3067\u3042\u308a\u3001\u6b8b\u308a\u306f\u30ea\u30fc\u30b9\u50b5\u52d9\u304b\u3089\u306e\u53d6\u5d29\u3068\u3057\u3066\u8003\u3048\u308b\u3002<\/p>\n
Dr \u3000 \u3000\u652f\u6255\u5229\u606f\u3000\u3000\u3000\u300024,000 \u3000 Cr \u3000\u5f53\u5ea7\u9810\u91d1 \u3000\u3000\u3000 100,000<\/p>\n
\u3000\u3000\u3000\u3000interest expense current deposit<\/p>\n
\u3000\u3000\u3000\u3000\u30ea\u30fc\u30b9\u50b5\u52d9\u3000\u3000\u3000\u300076,000<\/p>\n
\u3000\u3000\u3000\u3000Lease obligations<\/p>\n
<\/p>\n
\u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n
![\"\"](\"http:\/\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\")
<\/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\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 \u4eca\u9031\u306f\u4f8b\u984c\u3092\u901a\u3057\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002 \u4f8b\u984c28 \u682a […]","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":[21,23],"tags":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/793"}],"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=793"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/793\/revisions"}],"predecessor-version":[{"id":1329,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/793\/revisions\/1329"}],"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=793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}