\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\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u30fb\u30d8\u30c3\u30b8\u53d6\u5f15\u306b\u3064\u3044\u3066\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

\u4f8b\u984c \uff13\uff12\u3000\u5e73\u6210\u592a\u967d\u682a\u5f0f\u4f1a\u793e\u306f\u6750\u6599\u306e\u8f38\u5165\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u3002\u6700\u8fd1\u306f\u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u30ea\u30b9\u30af\u3068\u306a\u3063\u3066\u3044\u305f\u3002\u305d\u308c\u3067\u3001\u70ba\u66ff\u4e88\u7d04\u3092\u7528\u3044\u3066\u3001\u70ba\u66ff\u76f8\u5834\u3092\u56fa\u5b9a\u3055\u305b\u3066\u3001\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u3092\u884c\u3063\u305f\u3002\u4ee5\u4e0b\u3001\u53d6\u5f15\u306e\u6982\u8981\u3067\u3042\u308b\u3002
4\u67081\u65e5\u3000\u30004\u670810\u65e5\u306b100\uff04\u539f\u6750\u6599\u3092\u8f38\u5165\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u3002\u305d\u306e\u969b\u540c\u6642\u306b\uff11\uff04105\u5186\u306e\u70ba\u66ff\u4e88\u7d04\u3092\u884c\u3063\u305f\u30024\u67081\u65e5\u73fe\u5728\u306e\u70ba\u66ff\u76f8\u5834\u306f\uff11\uff04104\u5186\u3067\u3042\u3063\u305f\u3002<\/p>\n

4\u670810\u65e5\u3000\u4e88\u5b9a\u901a\u308a\u3001\u539f\u6750\u6599\u3092\u8f38\u5165\u3057\u305f\u30024\u670810\u65e5\u73fe\u5728\u306e\u70ba\u66ff\u76f8\u5834\u306f\uff11\uff04110\u5186\u3067\u3042\u3063\u305f\u3002<\/p>\n

\u3053\u306e\u539f\u6750\u6599\u306f\u671f\u672b\u306b\u304a\u3044\u3066\u5728\u5eab\u3068\u3057\u3066\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n

\u4ee5\u4e0a\u306e\u53d6\u5f15\u306e\u4ed5\u8a33\u3092\u793a\u305b\u3002<\/p>\n

4\u67081\u65e5\u3000\u4ed5\u8a33\u306a\u3057
\u70ba\u66ff\u4e88\u7d04\u3092\u7de0\u7d50\u3057\u305f\u306e\u307f\u3067\u306f\u3001\u640d\u76ca\u306f\u767a\u751f\u3057\u306a\u3044\u305f\u3081\u3001\u4ed5\u8a33\u3092\u5207\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n

4\u670810\u65e5
Dr \u4ed5\u5165\u300011,000                         Cr \u5f53\u5ea7\u9810\u91d1\u300011,000\u3000\u3000\u3000\u3000\u3000\u3000
purchase of goods current accounts<\/p>\n

Dr \u5f53\u5ea7\u9810\u91d1\u3000500                        Cr \u70ba\u66ff\u640d\u76ca 500
current accounts Foreign exchange losses and profits<\/p>\n

\u4ed5\u5165\u3092\u5b9f\u969b\u884c\u3063\u305f\u304c\u3001\u70ba\u66ff\u4e88\u7d04\u306b\u3088\u3063\u3066500\u5186\u306e\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3002\u305d\u308c\u3092\u70ba\u66ff\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3002\u3053\u308c\u304c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306e\u4ed5\u8a33\u3067\u3042\u308b\u3002\u4ed5\u5165\u306b\u95a2\u3057\u3066\u306f\u70ba\u66ff\u4e88\u7d04\u3092\u884c\u3063\u3066\u306a\u3044\u3068\u4eee\u5b9a\u3057\u3066\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n

\u671f\u672b\u65e5\u3000
Dr \u70ba\u66ff\u640d\u76ca\u3000500                      Cr \u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca 500
Foreign exchange losses and profits Deferred gains or losses on hedges<\/p>\n

\u5b9f\u969b\u306b\u4ed5\u5165\u308c\u305f\u3082\u306e\u304c\u3001\u671f\u672b\u306b\u5728\u5eab\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u305f\u3081\u3001\u5b9f\u969b\u306b\u8cbb\u7528\u3068\u306a\u308b\u306e\u306f\u7fcc\u671f\u4ee5\u964d\u3068\u306a\u308b\u3053\u3068\u304c\u308f\u304b\u308b\uff08\u30d8\u30c3\u30b8\u5bfe\u8c61\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3053\u306e\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u640d\u76ca\u306f\u4eca\u671f\u3067\u306f\u306a\u304f\u3001\u7fcc\u671f\u4ee5\u964d\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3002\u70ba\u66ff\u4e88\u7d04\u306f\u30d8\u30c3\u30b8\u53d6\u5f15\u3067\u3042\u308b\u305f\u3081\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u640d\u76ca\u3068\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u640d\u76ca\u3092\u540c\u3058\u671f\u306b\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u70ba\u66ff\u4e88\u7d04\uff08\u30d8\u30c3\u30b8\u624b\u6bb5\uff09\u306e\u640d\u76ca\u3082\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u5ef6\u3079\u308b\u51e6\u7406\u304c\u5fc5\u8981\u306b\u306a\u308b\u3001\u3053\u306e\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u3068\u3044\u3046\u79d1\u76ee\u306f\u8ca0\u50b5\u79d1\u76ee\u3067\u3042\u308b\u3002<\/p>\n

 <\/p>\n

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

\u4f1a\u8a08\u51e6\u7406\u3067\u4e0d\u660e\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089 kumagai.keisuke@tokyoconsultinggroup.com
\u307e\u3067\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\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\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u30fb\u30d8\u30c3\u30b8\u53d6\u5f15\u306b\u3064\u3044\u3066\u4f8b\u984c\u3092\u7528\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 \u4f8b\u984c \uff13\uff12\u3000\u5e73\u6210\u592a\u967d\u682a\u5f0f\u4f1a\u793e\u306f\u6750\u6599\u306e\u8f38\u5165\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u3002\u6700\u8fd1\u306f\u70ba\u66ff\u76f8\u5834\u306e […]","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\/820"}],"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=820"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/820\/revisions"}],"predecessor-version":[{"id":1302,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/820\/revisions\/1302"}],"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=820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}