{"width":"100%","image_url":null,"provider_url":"https://hatena.blog","categories":[],"provider_name":"Hatena Blog","title":"P/L\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u306a\u305c\u30ba\u30ec\u308b\u306e\u304b\u2014\u2014\u4f1a\u8a08\u69cb\u9020\u306e\u672c\u8cea\u3068\u6295\u8cc7\u5224\u65ad\u3078\u306e\u542b\u610f","author_name":"kyorosukeke","blog_url":"https://kyorosukeke.hatenablog.com/","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fkyorosukeke.hatenablog.com%2Fentry%2F2026%2F04%2F21%2F131717\" title=\"P/L\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u306a\u305c\u30ba\u30ec\u308b\u306e\u304b\u2014\u2014\u4f1a\u8a08\u69cb\u9020\u306e\u672c\u8cea\u3068\u6295\u8cc7\u5224\u65ad\u3078\u306e\u542b\u610f - \u3068\u3042\u308b\u6295\u8cc7\u5bb6\u306e\u5b66\u7fd2\u5e33\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>","author_url":"https://blog.hatena.ne.jp/kyorosukeke/","height":"190","type":"rich","blog_title":"\u3068\u3042\u308b\u6295\u8cc7\u5bb6\u306e\u5b66\u7fd2\u5e33","url":"https://kyorosukeke.hatenablog.com/entry/2026/04/21/131717","published":"2026-04-21 13:17:17","description":"1. \u554f\u984c\u306e\u51fa\u767a\u70b9\uff1a\u767a\u751f\u4e3b\u7fa9\u3068\u3044\u3046\u8a2d\u8a08\u601d\u60f3 P/L\uff08\u640d\u76ca\u8a08\u7b97\u66f8\uff09\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08CF\uff09\u304c\u4e56\u96e2\u3059\u308b\u6839\u672c\u7684\u306a\u539f\u56e0\u306f\u3001P/L\u304c**\u767a\u751f\u4e3b\u7fa9\u4f1a\u8a08\uff08Accrual Accounting\uff09**\u306b\u57fa\u3065\u3044\u3066\u4f5c\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u3042\u308b\u3002\u767a\u751f\u4e3b\u7fa9\u3068\u306f\u3001\u53ce\u76ca\u306f\u300c\u7a3c\u3044\u3060\u3068\u304d\u300d\u3001\u8cbb\u7528\u306f\u300c\u767a\u751f\u3057\u305f\u3068\u304d\u300d\u306b\u8a08\u4e0a\u3059\u308b\u30eb\u30fc\u30eb\u3067\u3042\u308a\u3001\u73fe\u91d1\u306e\u5b9f\u969b\u306e\u79fb\u52d5\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u306f\u72ec\u7acb\u3057\u3066\u3044\u308b\u3002 \u5177\u4f53\u7684\u306a\u4e56\u96e2\u306e\u767a\u751f\u6e90\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3060\u3002 \u58f2\u639b\u91d1\uff1a\u7d0d\u54c1\u6642\u70b9\u3067\u58f2\u4e0a\u8a08\u4e0a\u3055\u308c\u308b\u304c\u3001\u73fe\u91d1\u56de\u53ce\u306f\u307e\u3060\u767a\u751f\u3057\u3066\u3044\u306a\u3044 \u68da\u5378\u8cc7\u7523\uff1a\u4ed5\u5165\u308c\u6642\u70b9\u3067\u73fe\u91d1\u306f\u6d41\u51fa\u3057\u3066\u3044\u308b\u304c\u3001\u8ca9\u58f2\u3055\u308c\u308b\u307e\u3067P/L\u4e0a\u306b\u8cbb\u7528\u306f\u73fe\u308c\u306a\u3044 \u524d\u6255\u8cbb\u7528\uff1a\u73fe\u91d1\u306f\u652f\u6255\u6e08\u307f\u3060\u304c\u3001\u5bfe\u5fdc\u671f\u9593\u304c\u5230\u6765\u3059\u308b\u307e\u3067\u8cbb\u7528\u8a08\u4e0a\u3055\u308c\u306a\u2026","version":"1.0"}