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{"id":841,"date":"2017-01-04T13:09:23","date_gmt":"2017-01-04T13:09:23","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/%e5%bc%95%e5%bd%93%e9%87%91%e3%81%ae%e8%aa%8d%e8%ad%98%e3%80%81%e6%b8%ac%e5%ae%9a%e3%81%ae%e4%ba%8b%e4%be%8b%e2%91%a3\/"},"modified":"2021-09-11T07:58:30","modified_gmt":"2021-09-11T07:58:30","slug":"cambodia-allowance-provision-example4","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-allowance-provision-example4\/","title":{"rendered":"\u5f15\u5f53\u91d1\u306e\u8a8d\u8b58\u3001\u6e2c\u5b9a\u306e\u4e8b\u4f8b\u2463"},"content":{"rendered":"<p>\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\u5f15\u5f53\u91d1\u306e\u8a8d\u8b58\u3001\u6e2c\u5b9a\u306e\u4e8b\u4f8b\u2463\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>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u4f8b\u984c\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u984c\uff13\uff15<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u30de\u30ad\u30b7\u30e0\u592a\u967d\u306f\u3001\u751f\u7523\u8a2d\u5099\u306e\u8001\u673d\u5316\u306b\u4f34\u3044\u3001\u65b0\u5de5\u5834\u306e\u5efa\u8a2d\u3092\u59cb\u3081\u305f\u300212\u6708\u672b\u306b\u65b0\u5de5\u5834\u306f\u7ae3\u5de5\u3057\u305f\u3002\u306a\u304a\u3001\u3053\u306e\u65b0\u5de5\u5834\u306b\u95a2\u3057\u3066\u3001\u9000\u53bb\u6642\u306b\u5de5\u5834\u306e\u53d6\u308a\u58ca\u3057\u3001\u571f\u5730\u306e\u539f\u72b6\u56de\u5fa9\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u304a\u308a\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u6027\u304c\u3042\u308b\u3002\u53d6\u308a\u58ca\u3057\u3068\u571f\u5730\u306e\u539f\u72b6\u56de\u5fa9\u7fa9\u52d9\u306b\u304b\u304b\u308b\u91d1\u984d\u306e\u898b\u7a4d\u306f3,000,000\u5186\u3067\u3042\u308b\u3002\u5272\u5f15\u7387\u306f5\uff05\u3068\u3059\u308b\u3002\u5de5\u5834\u306e\u53d6\u308a\u58ca\u3057\u6642\u671f\u306f10\u5e74\u5f8c\u3068\u4e88\u6e2c\u3055\u308c\u3066\u3044\u308b\u300212\u6708\u672b\u306e\u4ed5\u8a33\u3068\u7fcc\u5e74\u306e\u4ed5\u8a33\u3092\u793a\u305b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Dr\u3000\u5efa\u7269\u30001,841,740\u3000\u3000Cr\u3000\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u30001,841,740<\/p>\n<p>Buildings\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000Asset retirement obligation<\/p>\n<p>\u898b\u7a4d\u91d1\u984d3,000,000\u5186\u309210\u5e74\u3067\u5272\u308a\u5f15\u304f\u30023,000,000&divide;(1.05)<sup>10<\/sup>=1,841,740<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Dr\u3000\u652f\u6255\u5229\u606f\u300092,087\u3000\u3000\u3000Cr\u3000\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u300092,087<\/p>\n<p>Interest expenses\u3000\u3000\u3000\u3000Asset retirement obligation<\/p>\n<p>\u524d\u671f\u306e\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u91d1\u984d\u306b\uff15\uff05\u4e57\u3058\u305f\u91d1\u984d\u304c\u3001\u6642\u306e\u7d4c\u904e\u306b\u3088\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u5897\u52a0\u984d\u3067\u3042\u308b\u3002\u6642\u306e\u7d4c\u904e\u306b\u3088\u308b\u3082\u306e\u306f\u8ca1\u52d9\u8cbb\u7528\u3068\u3057\u3066\u306e\u6027\u8cea\u304c\u3042\u308b\u305f\u3081\u3001\u652f\u6255\u5229\u606f\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>1,841,740&times;0.05=92,087<\/p>\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u3000\u3000\u3000<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><a>\u4f1a\u8a08\u51e6\u7406\u3067\u4e0d\u660e\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089 kumagai.keisuke@tokyoconsultinggroup.com<\/a><\/p>\n<p>\u307e\u3067\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002\u3000\u3000\u3000<\/p>\n<p> <a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"http:\/\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/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\u5f15\u5f53\u91d1\u306e\u8a8d\u8b58\u3001\u6e2c\u5b9a\u306e\u4e8b\u4f8b\u2463\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp; 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