{"width":"100%","author_name":"Ikuya_uscpa","title":"\u76e3\u67fb\u30ea\u30b9\u30af\u306f\u30ab\u30a4\u30b8\u6cbc\u7bc7\u306e\u4e09\u6bb5\u30af\u30eb\u30fc\u30f3\u3067\u7406\u89e3\u305b\u3088\uff01\u3000\uff5e\u524d\u7de8\uff5e","blog_url":"https://ikuya-uscpa.hatenablog.com/","published":"2020-06-15 08:36:22","type":"rich","url":"https://ikuya-uscpa.hatenablog.com/entry/2020/06/15/083622","author_url":"https://blog.hatena.ne.jp/Ikuya_uscpa/","version":"1.0","description":"\u307f\u306a\u3055\u3093\uff01\u3053\u3093\u306b\u3061\u306f\uff01 \u30ef\u30b7\u30f3\u30c8\u30f3\u5dde\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u85e4\u539f\u80b2\u4e5f\u3067\u3059\uff01 \u524d\u56de\u307e\u3067\u306f\u6982\u5ff5\u7684\u306a\u8a71\u3067\u3001AR=IR\u00d7CR\u00d7DR\u3068\u3044\u3046\u304a\u8a71\u3057\u3092\u81f4\u3057\u307e\u3057\u305f\u3002 \u3053\u306e\u90e8\u5206\u3001\u975e\u5e38\u306b\u62bd\u8c61\u7684\u3067\u3059\u304c\u3001\u975e\u5e38\u306b\u5927\u5207\u3067\u3059\u3002 \u306a\u305c\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u969b\u306e\u76e3\u67fb\u306e\u696d\u52d9\u306e\u91cf\u30fb\u8cea\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u304b\u3089\u3067\u3059\u3002 \u696d\u52d9\u306e\u8cea\u30fb\u91cf\u306e\u304a\u8a71\u3057\u306e\u524d\u306b\u3001\u4e0a\u8a18\u306e\u5f0f\u3092\u3082\u3046\u5c11\u3057\u6398\u308a\u4e0b\u3052\u307e\u3057\u3087\u3046\u3002 IR\u3068CR\u306fAuditor\u306b\u3068\u3063\u3066\u3001Uncontrollable\u306a\u30ea\u30b9\u30af\u3067\u3059\u3002 IR\u306f\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u52d8\u5b9a\u306b\u3082\u3068\u3082\u3068\u5b58\u5728\u3059\u308b\u30df\u30b9\u3057\u3084\u3059\u3044\u60c5\u3051\u306a\u3055\u3001DR\u306f\u4f1a\u793e\u306e\u5185\u90e8\u7d71\u5236\u3067\u305d\u306e\u30df\u30b9\u3092\u767a\u898b\u3001\u662f\u6b63\u3067\u304d\u306a\u3044\u60c5\u3051\u306a\u3055\u3067\u3057\u305f\u3002 \u3053\u308c\u306f\u899a\u3048\u308b\u3053\u3068\u306a\u306e\u3067\u3059\u304c\u3001IR\u00d7CR\u2026","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fikuya-uscpa.hatenablog.com%2Fentry%2F2020%2F06%2F15%2F083622\" title=\"\u76e3\u67fb\u30ea\u30b9\u30af\u306f\u30ab\u30a4\u30b8\u6cbc\u7bc7\u306e\u4e09\u6bb5\u30af\u30eb\u30fc\u30f3\u3067\u7406\u89e3\u305b\u3088\uff01\u3000\uff5e\u524d\u7de8\uff5e - \u4f1a\u8a08\u7d20\u4eba\u304cUSCPA\u306b\u306a\u3063\u3066\u611f\u3058\u305f\u3053\u3068\u3002\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>","provider_url":"https://hatena.blog","image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/I/Ikuya_uscpa/20200615/20200615083458.jpg","height":"190","provider_name":"Hatena Blog","categories":[],"blog_title":"\u4f1a\u8a08\u7d20\u4eba\u304cUSCPA\u306b\u306a\u3063\u3066\u611f\u3058\u305f\u3053\u3068\u3002"}