\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\u793e\u50b5\u767a\u884c\u8cbb\u306b\u3064\u3044\u3066\u3001\u305d\u3057\u3066\u793e\u50b5\u306e\u51e6\u7406\u3092\u4f8b\u984c\u3092\u8e0f\u307e\u3048\u3066\u8003\u3048\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2605\u793e\u50b5\u767a\u884c\u8cbb\u306b\u3064\u3044\u3066\u30fb\u30fb\u793e\u50b5\u306e\u767a\u884c\u306b\u304a\u3044\u3066\u3001\u5370\u5237\u8cbb\u3084\u5404\u7a2e\u5c02\u9580\u5bb6\u3078\u306e\u624b\u6570\u6599\u3001\u793e\u50b5\u8ca9\u58f2\u4fc3\u9032\u8cbb\u306a\u3069\u306e\u304c\u304b\u304b\u308b\u304c\u305d\u308c\u3089\u3092\u7dcf\u3058\u3066\u3001\u793e\u50b5\u767a\u884c\u8cbb\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n

\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u793e\u50b5\u767a\u884c\u8cbb\u306f\u8cbb\u7528\u51e6\u7406\u307e\u305f\u306f\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u304c\u3001IFRS\u3067\u306f\u3001\u793e\u50b5\u52d8\u5b9a\u3092\u6e1b\u984d\u3059\u308b\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002\u4e0b\u8a18\u306e\u3088\u3046\u306a\u51e6\u7406\u3067\u3059\u3002<\/p>\n

Dr \u3000\u3000\u793e\u50b5\u3000\u3000\u3000×××\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000Cr\u3000\u3000\u5f53\u5ea7\u9810\u91d1\u3000\u3000×××<\/p>\n

 <\/p>\n

 <\/p>\n

\u4f8b\u984c \uff13\uff13<\/p>\n

A\u793e\u306f1\u67081\u65e5\u306b\u984d\u9762\u91d1\u984d40,000\uff04\u3067\uff12\u5e74\u9593\u3001\u5229\u7387\uff12\uff05\u306e\u793e\u50b5\u309238,000\uff04\u3067\u767a\u884c\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3053\u306e\u793e\u50b5\u306f\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u767a\u884c\u3067\u3042\u308a\u3001\u5b9f\u884c\u5229\u7387\u306f4.6\uff05\u3067\u3042\u308b\u3002\u5229\u6255\u65e5\u306f12\u670831\u65e5\u3067\u3042\u308b\u3002\u793e\u50b5\u767a\u884c\u8cbb\u306f1,000\uff04\u304b\u304b\u3063\u3066\u304a\u308a\u30011\u67081\u65e5\u306b\u5f53\u5ea7\u9810\u91d1\u3088\u308a\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u3000\u3000Dr\u3000\u3000\u5f53\u5ea7\u9810\u91d1\u3000\u300038,000\u3000\u3000\u3000Cr\u3000\u3000\u793e\u50b5\u3000\u3000\u3000\u3000\u300038,000<\/p>\n

\u3000\u3000\u3000\u3000  current accounts          corporation bonds<\/p>\n

\u3000\u3000\u3000\u3000\u3000\u3000\u793e\u50b5\u3000\u3000\u3000\u30001,000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u5f53\u5ea7\u9810\u91d1\u3000\u3000\u3000\u3000 1,000<\/p>\n

          corporation bonds                  current accounts<\/p>\n

\u793e\u50b5\u3092\u767a\u884c\u3057\u300138,000\uff04\u306e\u8cc7\u91d1\u3092\u5f97\u308b\u3002\u793e\u50b5\u767a\u884c\u8cbb\u306f\u793e\u50b5\u306e\u6e1b\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u3000\u3000Dr   \u793e\u50b5\u5229\u606f\u3000\u3000\u30001,748\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000Dr\u3000\u3000\u793e\u50b5\u3000\u3000\u3000\u3000\u3000 948<\/p>\n

interest on corporation bonds      corporation bonds\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/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\u3000\u3000\u3000\u5f53\u5ea7\u9810\u91d1\u3000\u3000\u3000\u3000800\u3000<\/p>\n

                                                   current accounts<\/p>\n

\u5229\u6255\u65e5\u306e\u4ed5\u8a33\u3067\u3042\u308b\u304c\u3001\u5b9f\u969b\u306b\u652f\u6255\u3046\u91d1\u984d\u306f\u984d\u976240,000×\uff12\uff05\uff1d800\uff04\u3067\u3042\u308b\u306e\u3067\u5f53\u5ea7\u9810\u91d1\u304b\u3089800\uff04\u652f\u6255\u3046\u3002\u3057\u304b\u3057\u3001\u5f53\u521d\u306b\u5b9f\u969b\u306b\u306f\u984d\u9762\u3088\u308a\u5c11\u306a\u3044\u91d1\u984d\u3067\u53d7\u3051\u53d6\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u91d1\u5229\u306e\u8abf\u6574\u3092\u4ed5\u8a33\u306b\u53cd\u6620\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u5b9f\u52b9\u91d1\u5229\u7387\u306f4.6\uff05\u3067\u3042\u308a\u3001\u53d6\u5f97\u4fa1\u984d38,000×4.6%\uff1d1,748\uff04\u304c\u672c\u6765\u306e\u5229\u606f\u8a08\u4e0a\u984d\u3068\u3044\u3048\u308b\u305f\u3081\u3001\u793e\u50b5\u5229\u606f\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002\u672c\u6765\u306e\u5229\u606f\u8a08\u4e0a\u984d\u3068\u8868\u9762\u306e\u5229\u606f\u652f\u6255\u984d\u306e\u5dee\u984d\u3092\u4eca\u671f\u793e\u50b5\u52d8\u5b9a\u306e\u5897\u52a0\u5206\u3068\u3057\u3066\u4eca\u671f\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306b\u793e\u50b5\u52d8\u5b9a\u306f\u6700\u7d42\u7684\u306b\u306f\u511f\u9084\u65e5\u306b\u306f\u984d\u9762\u91d1\u984d\u306b\u306a\u308b\u3088\u3046\u306b\u8abf\u6574\u3055\u308c\u3066\u3044\u304f\u3002\u3053\u308c\u3092\u511f\u5374\u539f\u4fa1\u6cd5\u3068\u3044\u3046\u3002<\/p>\n

                                                                                                                                         <\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/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\u793e\u50b5\u767a\u884c\u8cbb\u306b\u3064\u3044\u3066\u3001\u305d\u3057\u3066\u793e\u50b5\u306e\u51e6\u7406\u3092\u4f8b\u984c\u3092\u8e0f\u307e\u3048\u3066\u8003\u3048\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002   \u2605\u793e\u50b5\u767a\u884c\u8cbb\u306b\u3064\u3044\u3066\u30fb\u30fb\u793e\u50b5\u306e\u767a\u884c\u306b\u304a\u3044\u3066\u3001\u5370\u5237\u8cbb\u3084\u5404\u7a2e\u5c02\u9580\u5bb6 […]","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\/826"}],"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=826"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/826\/revisions"}],"predecessor-version":[{"id":1296,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/826\/revisions\/1296"}],"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=826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}