<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u91d1\u76ee\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u672c\u65e5\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u914d\u5f53\u91d1\u306e\u7b97\u51fa\u65b9\u6cd5\u3068\u3001\u682a\u5f0f\u8a55\u4fa1\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2460\u914d\u5f53\u91d1\u306e\u91d1\u984d\u306e\u7b97\u51fa\u65b9\u6cd5
\n\u4e0a\u5834\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306f\u3001\u5b9a\u6b3e\u306b\u3088\u3063\u3066\u5f53\u671f\u7d14\u5229\u76ca\u306e10\uff05\u306a\u3069\u3001\u7387\u7b49\u306f\u5b9a\u6b3e\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2461\u682a\u5f0f\u8a55\u4fa1\u306e\u65b9\u6cd5<\/p>\n

\uff11\uff09Cost Method
\n\u4ed5\u5206\u3051\uff1aInvest \/ Cash
\n\u203b\u682a\u5f0f\u30921%~20%\u4fdd\u6709\u3059\u308b\u5834\u5408\u306b\u9069\u7528
\n\u203b\u8a55\u4fa1\u640d\u76ca\u306e\u5f71\u97ff\u306f\u53d7\u3051\u306a\u3044\u305f\u3081\u3001\u682a\u5f0f\u8b72\u6e21\u307e\u3067\u4e0a\u8a18\u306e\u4ed5\u5206\u3051\u306e\u307f<\/p>\n

\uff12\uff09Equity Method
\n\u4ed5\u5206\u3051\uff1aInvest \/ Cash
\n\u8a55\u4fa1\u5f8c\u4ed5\u5206\u3051\uff1aInvest \/ Income of Subsidiary \u3082\u3057\u304f\u306f<\/p>\n

Loss of Subsidiary \/ Invest<\/p>\n

\u203b\u682a\u5f0f\u309221%~50%\u4fdd\u6709\u3059\u308b\u5834\u5408\u306b\u9069\u7528<\/p>\n

\uff13\uff09Equity Method of Consolidation
\n\u203b\u9023\u7d50\u5bfe\u8c61\u306e\u5834\u5408\u306b\u9069\u7528
\n\u203b\u4ed5\u5206\u3051\u306f\uff12\uff09Equity Method\u3068\u540c\u69d8\u3060\u304c\u3001\u9023\u7d50\u306e\u969b\u306bInvest \u3068 Capital \u3092\u76f8\u6bba<\/p>\n

\uff14\uff09Marketable Securities Method
\n\u4ed5\u5206\u3051\uff1aInvest Marketable Securities \/ Cash
\n\u8a55\u4fa1\u5f8c\u4ed5\u5206\u3051\uff1aInvest Marketable Securities \/ Gain on Marketable Securities \u3082\u3057\u304f\u306f<\/p>\n

Loss on Marketable Securities \/ Invest Marketable Securities<\/p>\n

\u203b\u4e00\u90e8\u4e0a\u5834\u4f01\u696d\u306e\u682a\u5f0f\u4fdd\u6709\u306e\u969b\u306b\u306a\u308a\u307e\u3059<\/p>\n

 <\/p>\n

\u2462\u914d\u5f53\u91d1\uff0f\u682a\u5f0f\u8a55\u4fa1\u76ca\u306b\u3064\u3044\u3066
\n\uff11\uff09\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408
\n\u4ed5\u5206\u3051\uff1aCash \/ Dividend
\n\u203b\u6e90\u6cc9\u7a0e\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f01\u696d\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4f01\u696d\u306e\u305f\u308115\uff05\u3068\u306a\u308a\u307e\u3059<\/p>\n

\uff12\uff09\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u640d\u76ca\u306b\u3064\u3044\u3066
\n\u4ed5\u5206\u3051\uff1aSecurities \/ Gain on Marketable Securities \u3082\u3057\u304f\u306f<\/p>\n

Loss on Marketable Securities \/ Invest Marketable Securities<\/p>\n

 <\/p>\n

\u672c\u65e5\u306f\u4ee5\u4e0a\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

PT. Tokyo Consulting
\n\u91d1\u76ee \u6c99\u7e54
\n<\/p>\n

\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\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\u8a72\u5f53\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 Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"  \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u91d1\u76ee\u3067\u3054\u3056\u3044\u307e\u3059\u3002 \u672c\u65e5\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u914d\u5f53\u91d1\u306e\u7b97\u51fa\u65b9\u6cd5\u3068\u3001\u682a\u5f0f\u8a55\u4fa1\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002   \u2460\u914d\u5f53\u91d1\u306e\u91d1\u984d\u306e\u7b97\u51fa\u65b9\u6cd5 \u4e0a\u5834\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306f\u3001\u5b9a\u6b3e\u306b\u3088\u3063\u3066\u5f53\u671f\u7d14\u5229\u76ca\u306e1 […]","protected":false},"author":1,"featured_media":3452,"comment_status":"closed","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":[29,27],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payc0T-RS","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/3340"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/comments?post=3340"}],"version-history":[{"count":6,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/3340\/revisions"}],"predecessor-version":[{"id":4480,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/3340\/revisions\/4480"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media\/3452"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media?parent=3340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/categories?post=3340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/tags?post=3340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}