<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/india_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":898,"date":"2013-05-07T11:00:04","date_gmt":"2013-05-07T11:00:04","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/%e3%80%8e%e3%82%a4%e3%83%b3%e3%83%89%e4%bc%9a%e8%a8%88%e3%81%ae%e7%b0%a1%e5%8d%98%e8%a7%a3%e8%aa%ac%e3%80%8f%e5%89%b5%e7%ab%8b%e8%b2%bb%e7%b7%a81\/"},"modified":"2021-08-12T02:48:19","modified_gmt":"2021-08-12T02:48:19","slug":"accounting-6","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/accounting-6\/","title":{"rendered":"\u300e\u30a4\u30f3\u30c9\u4f1a\u8a08\u306e\u7c21\u5358\u89e3\u8aac\u300f\u5275\u7acb\u8cbb\u7de81"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30fb\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u7d71\u62ec\u306e\u5c0f\u8c37\u91ce\u52dd\u5e78\u3067\u3059\u3002<br \/>\n5\u6708\u306b\u3082\u5165\u308a\u65e5\u5dee\u3057\u304c\u3001\u808c\u3092\u713c\u304f\u5b63\u7bc0\u306b\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u66f4\u306b\u3001\u76e3\u67fb\u3082\u30d4\u30fc\u30af\u3092\u8fce\u3048\u5f53\u793e\u4f1a\u8a08\u30c1\u30fc\u30e0\u3082\u4e00\u5c64\u6c17\u6301\u3061\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002\u3054\u81ea\u611b\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n<p>\u524d\u56de\u306e\u4eba\u4e8b\u30fb\u52b4\u52d9\u30bb\u30df\u30ca\u30fc\u306e\u53cd\u97ff\u3092\u53d7\u3051\u3001\u306a\u3093\u30685\u67089\u65e5\u306b\u6e80\u54e1\u5fa1\u793c\u30bb\u30df\u30ca\u30fc\u3092\u958b\u50ac\u81f4\u3057\u307e\u3059\u3002<br \/>\n\u30a4\u30f3\u30c9\u99d0\u5728\u54e1\u306b\u3088\u308b\u300e\u7d44\u7e54\u3092\u6d3b\u6027\u5316\u3055\u305b\u308b\u4eba\u4e8b\u5236\u5ea6\u30bb\u30df\u30ca\u30fc\u300f<br \/>\n\uff5e\u30a4\u30f3\u30c9\u4eba\u306b\u3088\u308b\u7d4c\u55b6\u7406\u5ff5\u306e\u5b9f\u73fe\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\uff5e<br \/>\n<a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\" target=\"_blank\">\u8a73\u3057\u3044\u5185\u5bb9\u7b49\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u304b\u3089\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/a><br \/>\n\u305c\u3072\u5c11\u3057\u3067\u3082\u3054\u8208\u5473\u304c\u3042\u308b\u65b9\u306f\u3001\u3054\u53c2\u52a0\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n<p>\u672c\u65e5\u306f\u3001\u5275\u7acb\u8cbb\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u30a4\u30f3\u30c9\u3067\u306f\u3001\u6bce\u5e74\u7d04100\u793e\u306e\u65e5\u7cfb\u4f01\u696d\u304c\u9032\u51fa\u3057\u3066\u304a\u308a\u3001\u4eca\u5e74\u306f1,000\u793e\u3092\u8d85\u3048\u308b\u4e88\u6e2c\u304c\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u4e2d\u3067\u30824\u6708\u304b\u30897\u6708\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u9032\u51fa\u3059\u308b\u30b7\u30fc\u30ba\u30f3\u3067\u3059\u306e\u3067\u3001\u3054\u53c2\u8003\u306b\u306a\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u5275\u7acb\u8cbb\u306b\u95a2\u308f\u308b\u4f1a\u8a08\u57fa\u6e96<\/strong><br \/>\n\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4f1a\u8a08\u57fa\u6e96\uff08Accounting Standard 26, \u201cIntangible Asset\u201d\uff09\u3067\u306f\u3001\u5275\u7acb\u8cbb\u306b\u95a2\u308f\u308b\u4f1a\u8a08\u57fa\u6e96\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u30a4\u30f3\u30c9\u3067\u306f\u5275\u7acb\u8cbb\u3092\u4f1a\u793e\u5275\u7acb\u5e74\u5ea6\u5185\u306b\u5168\u3066\u511f\u5374\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u3053\u3067\u3044\u3046\u300c\u5275\u7acb\u8cbb\u300d\u3068\u306f\u57fa\u672c\u5b9a\u6b3e\u3084\u9644\u5c5e\u5b9a\u6b3e\u306e\u4f5c\u6210\u306b\u95a2\u308f\u308b\u6cd5\u5b9a\u8cbb\u7528\u3084\u4f1a\u793e\u767b\u8a18\u8cbb\u7528\u3001\u5e02\u5834\u8abf\u67fb\u8cbb\u7528\u3001\u8a2d\u7acb\u6642\u306b\u95a2\u308f\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u8cbb\u7528\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u306e\u5275\u7acb\u8cbb\u306f\u3001\u652f\u51fa\u6642\u306b\u55b6\u696d\u5916\u8cbb\u7528\u3068\u3057\u3066\u8cbb\u7528\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3001\u3082\u3057\u304f\u306f\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7e70\u5ef6\u8cc7\u7523\u8a08\u4e0a\u306e\u5834\u5408\u306f\u3001\u4f1a\u793e\u5275\u7acb\u6642\u3088\u308a5\u5e74\u4ee5\u5185\u3067\u306e\u511f\u5374\u3092\u3059\u308b\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5148\u8ff0\u306e\u69d8\u306b\u30a4\u30f3\u30c9\u3067\u306f\u3001\u4f1a\u793e\u5275\u7acb\u5e74\u5ea6\u5185\u306b\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u3092\u5168\u3066\u511f\u5374\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u7570\u306a\u308a\u7e70\u8d8a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3086\u3048\u3001\u8cc3\u501f\u5bfe\u7167\u8868\u3078\u306f\u8a18\u8f09\u305b\u305a\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3078\u306e\u8a08\u4e0a\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ed5\u5206\u4f8b<\/p>\n<table width=\"420px\" border=\"1\" cellspacing=\"0\" cellpadding=\"4\" align=\"center\">\n<tr>\n<td width=\"60%\" align=\"center\" valign=\"middle\" bgcolor=\"#b8131a\"><span style=\"color: #ffffff;\">\u652f\u6255\u6642<\/span><\/td>\n<td width=\"20%\" align=\"center\" valign=\"middle\" bgcolor=\"#b8131a\"><span style=\"color: #ffffff;\">\u501f\u65b9<\/span><\/td>\n<td width=\"20%\" align=\"center\" valign=\"middle\" bgcolor=\"#b8131a\"><span style=\"color: #ffffff;\">\u8cb8\u65b9<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\">\u5275\u7acb\u8cbb\u7528\u3000Preliminary Expense<\/td>\n<td align=\"right\" valign=\"middle\">100,000<\/td>\n<td align=\"right\" valign=\"middle\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\">\u73fe\u91d1\u3000Cash<\/td>\n<td align=\"right\" valign=\"middle\"><\/td>\n<td align=\"right\" valign=\"middle\">100,000<\/td>\n<\/tr>\n<\/table>\n<table width=\"420px\" border=\"1\" cellspacing=\"0\" cellpadding=\"4\" align=\"center\">\n<tr>\n<td width=\"60%\" align=\"center\" valign=\"middle\" bgcolor=\"#b8131a\"><span style=\"color: #ffffff;\">\u6c7a\u7b97\u6642\uff08\u8a2d\u7acb\u5e74\u5ea6\u5185\u3067\u3042\u308c\u3070\u511f\u5374\u306e\u7279\u5b9a\u6642\u671f\u306f\u6307\u5b9a\u7121\u3057\uff09<\/span><\/td>\n<td width=\"20%\" align=\"center\" valign=\"middle\" bgcolor=\"#b8131a\"><span style=\"color: #ffffff;\">\u501f\u65b9<\/span><\/td>\n<td width=\"20%\" align=\"center\" valign=\"middle\" bgcolor=\"#b8131a\"><span style=\"color: #ffffff;\">\u8cb8\u65b9<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\">\u5275\u7acb\u8cbb\u7528\u306e\u511f\u5374\u3000Preliminary Expense Amortization<\/td>\n<td align=\"right\" valign=\"middle\">100,000<\/td>\n<td align=\"right\" valign=\"middle\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"middle\">\u5275\u7acb\u8cbb\u7528\u3000Preliminary Expense<\/td>\n<td align=\"right\" valign=\"middle\"><\/td>\n<td align=\"right\" valign=\"middle\">100,000<\/td>\n<\/tr>\n<\/table>\n<p>\n\u5c11\u3057\u3067\u3082\u9032\u51fa\u524d\u5f8c\u306e\u4f1a\u8a08\u304b\u3089\u7a0e\u52d9\u3001\u4eba\u4e8b\u3001\u52b4\u52d9\u95a2\u4fc2\u3067\u306e\u4e0d\u5b89\u3084\u3054\u8cea\u554f\u306a\u3069\u3042\u308a\u307e\u3057\u305f\u3089\u3001<a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\" target=\"_blank\">\u3053\u3061\u3089\u307e\u3067\u3054\u9023\u7d61\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/a><\/p>\n<p>\u203b\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Private Limited, Tokyo Consulting Firm Human Resources Private Limited\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n<p>\u2193\u30af\u30ea\u30c3\u30af\u306b\u3054\u5354\u529b\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u2193<\/p>\n<p><a href=\"http:\/\/blog.with2.net\/link.php?1293750:3200\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/image.with2.net\/img\/banner\/c\/banner_1\/br_c_3200_1.gif?resize=110%2C31\" width=\"110\" height=\"31\" border=\"0\" alt=\"\u4eba\u6c17\u30d6\u30ed\u30b0\u30e9\u30f3\u30ad\u30f3\u30b0\u3078\" data-recalc-dims=\"1\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30fb\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u7d71\u62ec\u306e\u5c0f\u8c37\u91ce\u52dd\u5e78\u3067\u3059\u3002 5\u6708\u306b\u3082\u5165\u308a\u65e5\u5dee\u3057\u304c\u3001\u808c\u3092\u713c\u304f\u5b63\u7bc0\u306b\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u66f4\u306b\u3001\u76e3\u67fb\u3082\u30d4\u30fc\u30af\u3092\u8fce\u3048\u5f53\u793e\u4f1a\u8a08\u30c1\u30fc\u30e0\u3082\u4e00\u5c64\u6c17\u6301\u3061\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002\u3054\u81ea\u611b\u304f\u3060\u3055\u3044\u307e\u305b\u3002 \u524d\u56de\u306e\u4eba\u4e8b\u30fb\u52b4 [&hellip;]","protected":false},"author":1,"featured_media":4431,"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":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[20,24],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/08\/\u4f1a\u8a08.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-eu","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/898"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/comments?post=898"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/898\/revisions"}],"predecessor-version":[{"id":2953,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/898\/revisions\/2953"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/4431"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}