{"width":"100%","description":"\u3053\u306e\u4e00\u9031\u9593\u3001\u5b9f\u969b\u306e\u4ed5\u4e8b\u306e\u4e2d\u3067USCPA\u304c\u6d3b\u304d\u305f\u7d4c\u9a13\u3092\u5e7e\u3064\u304b\u3057\u307e\u3057\u305f\u3002 \u4e00\u3064\u3081\u306f\u3001\u6d77\u5916\u4f01\u696d\u306e\u30e1\u30f3\u30d0\u30fc\u3068\u8b70\u8ad6\u3092\u3057\u305f\u6642\u3067\u3059\u3002\u76f8\u624b\u306f\u82f1\u56fd\u3001\u30c9\u30a4\u30c4\u3001\u30b9\u30da\u30a4\u30f3\u306e\u8ca1\u52d9\u4f1a\u8a08\u3001\u7d4c\u55b6\u6226\u7565\u306e\u8cac\u4efb\u8005\u3067\u3057\u305f\u3002\u305d\u306e\u4e2d\u3067\u3001\u304a\u4e92\u3044\u306e\u4f1a\u793e\u306e\u7ba1\u7406\u4f1a\u8a08\u306e\u76f8\u9055\u70b9\u3084\u5171\u901a\u5316\u7b49\u306b\u3064\u3044\u3066\u8a71\u3057\u307e\u3057\u305f\u304c\u3001 FAR\u3067\u5b66\u3093\u3060\u8ca1\u52d9\u30fb\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u3001BEC\u3067\u5b66\u3093\u3060\u4e88\u7b97\u7ba1\u7406\uff08\u7279\u306bVariance analysis\uff09\u306e\u8003\u3048\u65b9\u304c\u3068\u3066\u3082\u5f79\u7acb\u3061\u307e\u3057\u305f\u3002 USCPA \u306f\u82f1\u8a9e\u306b\u3088\u308b\u8a66\u9a13\u3067\u3042\u308b\u305f\u3081\u3001\u8cc7\u683c\u53d6\u5f97\u307e\u3067\u306b\u5b66\u3093\u3060\u5185\u5bb9\u3092\u82f1\u8a9e\u306e\u307e\u307e\u3067\u5b9f\u969b\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u3082\u3059\u3050\u306b\u6d3b\u7528\u3067\u304d\u3001\u6d77\u5916\u4f01\u696d\u3068\u3082\u30b9\u30e0\u30fc\u30ba\u306a\u610f\u601d\u758e\u901a\u304c\u56f3\u308c\u308b\u3068\u3044\u3046\u5229\u70b9\u304c\u3042\u308b\u3068\u611f\u3058\u307e\u3057\u305f\u3002 \u3053\u306e\u70b9\u306f\u65e5\u672c\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u2026","blog_title":"\u30a2\u30e1\u30ea\u30ab\u3067\u50cd\u304f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u672c\u68da","height":"190","title":"USCPA\u6d3b\u7528\u306e\u5b9f\u4f53\u9a13","provider_name":"Hatena Blog","published":"2016-11-21 00:55:54","categories":["USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09","\u81ea\u5df1\u5553\u767a","\u8ca1\u52d9\u30fb\u4f1a\u8a08"],"url":"https://www.thebookshelf.biz/entry/2016/11/21/005554","image_url":"https://www10.a8.net/0.gif?a8mat=2NXF2X+EYTB8Y+37ZK+HX5B6","version":"1.0","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fwww.thebookshelf.biz%2Fentry%2F2016%2F11%2F21%2F005554\" title=\"USCPA\u6d3b\u7528\u306e\u5b9f\u4f53\u9a13 - \u30a2\u30e1\u30ea\u30ab\u3067\u50cd\u304f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u672c\u68da\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>","type":"rich","author_url":"https://blog.hatena.ne.jp/hirotay1974jp/","blog_url":"https://www.thebookshelf.biz/","provider_url":"https://hatena.blog","author_name":"hirotay1974jp"}