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{"id":799,"date":"2016-08-09T10:31:27","date_gmt":"2016-08-09T10:31:27","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%ef%bc%88%e8%b2%b8%e6%89%8b%e5%87%a6%e7%90%86%ef%bc%89%e3%81%ae%e4%be%8b%e9%a1%8c%e2%91%a1%e3%81%ab%e3%81%a4\/"},"modified":"2021-09-11T08:14:46","modified_gmt":"2021-09-11T08:14:46","slug":"cambodia-finance-lease-example2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-finance-lease-example2\/","title":{"rendered":"\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\uff08\u8cb8\u624b\u51e6\u7406\uff09\u306e\u4f8b\u984c\u2461\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\u306e\u8cb8\u624b\u306e\u51e6\u7406\u3092\u4f8b\u984c\u3092\u7528\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u524d\u56de\u3068\u540c\u3058\u30b1\u30fc\u30b9\u3067\u3001\u76f4\u63a5\u91d1\u878d\u578b\u30ea\u30fc\u30b9\u306e\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4f8b\u984c\uff13\uff10\u3000\u30ea\u30fc\u30b9\u696d\u8005\uff21\u306f\u88fd\u9020\u696d\uff22\u306b\u5de5\u4f5c\u6a5f\u68b0\u306e\u30ea\u30fc\u30b9\u3092\u884c\u3063\u305f\u3002\uff13\u5e74\u9593\u306e\u30ea\u30fc\u30b9\u3067\u3042\u308a\u3001\u76f4\u63a5\u91d1\u878d\u578b\u30ea\u30fc\u30b9\u3067\u3042\u308b\u3002\u30ea\u30fc\u30b9\u652f\u6255\u65e5\u306f\u6bce\u5e7412\u670831\u65e5\u3001\u5e74\u9593\u306e\u30ea\u30fc\u30b9\u6599\u306f500,000\u5186\u3067\u3042\u308b\u3002\u30ea\u30fc\u30b9\u306e\u8a08\u7b97\u5229\u5b50\u7387\u306f10\uff05\u3067\u3042\u308b\u3002\u8cc7\u7523\u306e\u539f\u4fa1\u306f1,000,000\u5186\u3067\u3042\u308b\u3002\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306f1\u67081\u65e5\u3067\u3042\u308b\u3002\u3053\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u304b\u304b\u308b\u6700\u521d\u306e\u5e74\u306e\u4ed5\u8a33\u3092\u660e\u793a\u305b\u3088\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u30e1\u30fc\u30ab\u30fc\u304b\u3089\u53d6\u5f97\u3057\u3001\u30ea\u30fc\u30b9\u3092\u958b\u59cb\u3059\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30ea\u30fc\u30b9\u696d\u8005\u304c\u884c\u3046\u53d6\u5f15\u306e\u5b9f\u614b\u306f\u91d1\u878d\u53d6\u5f15\u3067\u3042\u308b\uff08\u304a\u91d1\u3092\u7acb\u3066\u66ff\u3048\u3066\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3001\u305d\u306e\u7acb\u3066\u66ff\u3048\u5206\u3092\u5f8c\u3067\u5206\u5272\u3067\u30ea\u30fc\u30b9\u6599\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3002\uff09\u3002<\/p>\n

\u3059\u306a\u308f\u3061\u3001500,000\/(1.1)\uff0b500,000\/(1.1)²\uff0b500,000\/(1.1)³\uff1d1,243,426<\/p>\n

Dr  \u3000 \u30ea\u30fc\u30b9\u8cc7\u7523\u3000\u3000\u3000\u3000\u3000\u30001,243,426   \u3000 Cr   \u73fe\u91d1   \u3000\u3000\u3000    1,243,426<\/p>\n

\u3000      lease assets                   \u3000          \u3000\u3000\u3000cash<\/p>\n

     \u3000 \u30ea\u30fc\u30b9\u58f2\u639b\u91d1          \u3000\u30001,243,426        \u30ea\u30fc\u30b9\u8cc7\u7523\u3000\u3000\u3000  \u30001,243,426<\/p>\n

    \u3000 lease receivables                          \u3000\u3000lease assets<\/p>\n

 <\/p>\n

\uff1c\u671f\u672b\u65e5\uff1e<\/p>\n

\u30ea\u30fc\u30b9\u6599500,000\u5186\u3092\u53d7\u3051\u53d6\u308b\u3002\u3053\u306e\u30ea\u30fc\u30b9\u6599\u306f\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u8ca9\u58f2\u3068\u8003\u3048\u308b\u3053\u3068\u306b\u3088\u308b\u305d\u306e\u53d7\u3051\u53d6\u308b\u3079\u304d\u4ee3\u4fa1\u306e\u4e00\u90e8\u3068\u3001\u4ee3\u4fa1\u3092\u5206\u5272\u6255\u3044\u306b\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u306b\u3088\u308b\u305d\u306e\u91d1\u878d\u53ce\u76ca\u306e\u90e8\u5206\u306e\uff12\u3064\u306b\u5206\u304b\u308c\u308b\u3002\u91d1\u878d\u53ce\u76ca\u306e\u90e8\u5206\u306f\u58f2\u4e0a1,243,426×10%\u2252124,343\u3067\u3042\u308a\u3001\u5dee\u984d\u306f\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u4ee3\u4fa1\u3068\u306a\u308b\u305f\u3081\u3001\u58f2\u639b\u91d1\u3092\u53d6\u308a\u5d29\u3059\u3002<\/p>\n

Dr  \u3000 \u3000\u5f53\u5ea7\u9810\u91d1\u3000\u3000\u3000\u3000\u3000\u3000\u3000500,000   Cr   \u3000\u30ea\u30fc\u30b9\u58f2\u639b\u91d1   \u3000\u3000\u3000   375,657<\/p>\n

\u3000\u3000\u3000\u3000current account                          lease receivables<\/p>\n

                                                    \u53d7\u53d6\u5229\u606f\u3000\u3000 \u3000\u3000\u3000\u3000124,343<\/p>\n

\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 interest income <\/p>\n

\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/p>\n

 <\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002\u3000<\/p>\n

 <\/p>\n

\u4f1a\u8a08\u51e6\u7406\u3067\u4e0d\u660e\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089 kumagai.keisuke@tokyoconsultinggroup.com<\/a><\/p>\n

\u307e\u3067\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\u3000\u3000\u3000<\/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\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u8cb8\u624b\u306e\u51e6\u7406\u3092\u4f8b\u984c\u3092\u7528\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 \u4eca\u56de\u306f\u3001\u524d\u56de\u3068\u540c\u3058\u30b1\u30fc\u30b9\u3067\u3001\u76f4\u63a5\u91d1\u878d\u578b\u30ea\u30fc\u30b9\u306e\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3054\u8aac\u660e\u3044 […]","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\/799"}],"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=799"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/799\/revisions"}],"predecessor-version":[{"id":1323,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/799\/revisions\/1323"}],"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=799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}