{"id":20830,"date":"2023-09-01T08:30:00","date_gmt":"2023-08-31T23:30:00","guid":{"rendered":"https:\/\/tgnr.jp\/?post_type=column&#038;p=20830"},"modified":"2023-09-27T13:13:45","modified_gmt":"2023-09-27T04:13:45","slug":"financial-statements-usage004","status":"publish","type":"column","link":"https:\/\/tgnr.jp\/nara\/column\/financial-statements-usage004\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u3068\u8ca1\u52d9\u8af8\u8868\uff084\uff09\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u6d3b\u7528\u6cd5"},"content":{"rendered":"\n<p><\/p>\n\n\n\n\n\n\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3060\u3051\u3067\u306f\u308f\u304b\u3089\u306a\u3044\u300c\u4f1a\u793e\u306b\u3069\u308c\u304f\u3089\u3044\u306e\u73fe\u91d1\u304c\u3042\u308b\u306e\u304b\u300d\u3092\u53ef\u8996\u5316\u3059\u308b\u305f\u3081\u306e\u8cc7\u6599\u3067\u3059\u3002\u81ea\u793e\u304c\u3069\u3093\u306a\u72b6\u614b\u306b\u3042\u308b\u306e\u304b\u3092\u7aef\u7684\u306b\u793a\u3057\u3001\u9ed2\u5b57\u5012\u7523\u3092\u9632\u3050\u305f\u3081\u306e\u4e3b\u4f53\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u3092\u884c\u3046\u4e0a\u3067\u3082\u91cd\u8981\u3067\u3059\u3002\u672c\u30b3\u30e9\u30e0\u3067\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u898b\u65b9\u3001\u5206\u6790\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong><strong>\u25cf\u9023\u8f09\uff1a\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u3068\u8ca1\u52d9\u8af8\u8868<\/strong><br><\/strong><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage001\/\">\u7b2c1\u56de\u3000\u4eca\u3055\u3089\u805e\u3051\u306a\u3044\u8ca1\u52d9\u8af8\u8868\u306e\u57fa\u672c<br><\/a><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage002\/\">\u7b2c2\u56de\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u898b\u65b9\u3068\u6d3b\u7528\u6cd5<br><\/a><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage003\/\">\u7b2c3\u56de\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30dd\u30a4\u30f3\u30c8<br><\/a>\u7b2c4\u56de\u3000\u672c\u8a18\u4e8b<br><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage005\/\">\u7b2c5\u56de\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u308a\u65b9<\/a><br><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage006\/\">\u7b2c6\u56de\u3000\u8ca1\u52d9\u66f8\u8af8\u8868\u5206\u6790\u3092\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u306b\u306f\uff1f<\/a><\/p>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">1. \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f\u4f55\u304c\u5206\u304b\u308b\u8cc7\u6599\u306a\u306e\u304b\uff1f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\uff081\uff09\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08C\/F\uff09\u3068\u306f<\/h3>\n\n\n\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f\u3001\u4f1a\u793e\u306e\u8cc7\u91d1\u306e\u51fa\u5165\u308a\u3092\u55b6\u696d\u6d3b\u52d5\u30fb\u6295\u8cc7\u6d3b\u52d5\u30fb\u8ca1\u52d9\u6d3b\u52d5\u306b\u5206\u3051\u3066\u8868\u3059\u8a08\u7b97\u66f8\u306e\u3053\u3068\u3067\u3059\u3002\u82f1\u8a9e\u3067\u306f\u300cCash Flow Statement\u300d\u3068\u306a\u308a\u3001\u300cC\/F\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff09\u300d\u3068\u7565\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4f1a\u793e\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u5165\u308b\u3053\u3068\u3092\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30d5\u30ed\u30fc\uff08\u8cc7\u91d1\u306e\u5897\u52a0\uff09\u3001\u4f1a\u793e\u304b\u3089\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u51fa\u3066\u3044\u304f\u3053\u3068\u3092\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30d5\u30ed\u30fc\uff08\u8cc7\u91d1\u306e\u6e1b\u5c11\uff09\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3060\u3051\u3067\u306f\u308f\u304b\u3089\u306a\u3044\u300c\u624b\u5143\u306b\u3069\u308c\u304f\u3089\u3044\u306e\u73fe\u91d1\u304c\u3042\u308b\u306e\u304b\u300d\u3092\u53ef\u8996\u5316\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff082\uff09\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306e\u95a2\u4fc2<\/h3>\n\n\n\n<p>\u3053\u3053\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08C\/F\uff09\u306f\u30012\u671f\u5206\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u30681\u671f\u5206\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u304c\u3042\u308c\u3070\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u56f3 1\u53c2\u7167\uff09\u3002<\/p>\n\n\n\n<p><strong>\u56f3 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class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\u305d\u306e\u4e0a\u3067\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u55b6\u696d\u6d3b\u52d5\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\u55b6\u696d\u6d3b\u52d5CF\uff09\u3001\u6295\u8cc7\u6d3b\u52d5\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\u6295\u8cc7\u6d3b\u52d5CF\uff09\u3001\u8ca1\u52d9\u6d3b\u52d5\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\u8ca1\u52d9\u6d3b\u52d5CF\uff09\u306e3\u3064\u306b\u5206\u89e3\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u55b6\u696d\u6d3b\u52d5CF\u306f\u3001\u672c\u696d\u3067\u3069\u308c\u3060\u3051\u306e\u73fe\u91d1\u3092\u7a3c\u304e\u51fa\u3057\u3066\u3044\u308b\u304b\u3001\u6295\u8cc7\u6d3b\u52d5CF\u306f\u3069\u308c\u304f\u3089\u3044\u306e\u73fe\u91d1\u3092\u6295\u8cc7\u306b\u4f7f\u3063\u3066\u3044\u308b\u304b\u3001\u8ca1\u52d9\u6d3b\u52d5CF\u306f\u3001\u3069\u308c\u3060\u3051\u306e\u73fe\u91d1\u3092\u8abf\u9054\u3057\u3066\u3044\u308b\u304b\u306a\u3069\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u5404\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u8cc7\u91d1\u304c\u5897\u52a0\u3059\u308b\u5834\u5408\u306f\u53ce\u5165\u8d85\u904e\uff08\u30d7\u30e9\u30b9\u5024\uff09\u3001\u8cc7\u91d1\u304c\u6e1b\u5c11\u3059\u308b\u5834\u5408\u306f\u652f\u51fa\u8d85\u904e\uff08\u30de\u30a4\u30ca\u30b9\u5024\uff09\u3068\u306a\u308a\u307e\u3059\u3002\u55b6\u696d\u6d3b\u52d5CF\u3001\u6295\u8cc7\u6d3b\u52d5CF\u3001\u8ca1\u52d9\u6d3b\u52d5CF\u3067\u5404\u3005\u30d7\u30e9\u30b9\u3001\u30de\u30a4\u30ca\u30b9\u304c\u3042\u308a\u3001\u5404CF\u306b\u304a\u3051\u308b\u305d\u308c\u305e\u308c\u306e\u610f\u5473\u5408\u3044\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u6574\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#dddddd\"><strong>\u55b6\u696d\u6d3b\u52d5CF<\/strong><br>\u30d7\u30e9\u30b9\u306e\u5834\u5408\uff1a\u672c\u696d\u3067\u5229\u76ca\u304c\u4e0a\u304c\u3063\u3066\u3044\u308b<br>\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\uff1a\u672c\u696d\u3067\u5229\u76ca\u304c\u4e0a\u304c\u3063\u3066\u3044\u306a\u3044<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#dddddd\"><strong>\u6295\u8cc7\u6d3b\u52d5CF<\/strong><br>\u30d7\u30e9\u30b9\u306e\u5834\u5408\uff1a\u8cc7\u7523\u306e\u58f2\u5374\u3067\u73fe\u91d1\u5316\u3057\u3066\u3044\u308b<br>\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\uff1a\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#dddddd\"><strong>\u8ca1\u52d9\u6d3b\u52d5CF<\/strong><br>\u30d7\u30e9\u30b9\u306e\u5834\u5408\uff1a\u5916\u90e8\u304b\u3089\u501f\u5165\u3084\u5897\u8cc7\u3092\u3057\u3066\u3044\u308b<br>\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\uff1a\u81ea\u5df1\u8cc7\u91d1\u3067\u501f\u5165\u91d1\u8fd4\u6e08\u3084\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u3092\u3057\u3066\u3044\u308b<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u55b6\u696d\u6d3b\u52d5CF\u3068\u6295\u8cc7\u6d3b\u52d5CF\u3092\u52a0\u3048\u305f\u3082\u306e\u3092\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\u30d5\u30ea\u30fcCF\u307e\u305f\u306fFCF\uff09\u3068\u3044\u3044\u3001\u4f01\u696d\u304c\u81ea\u7531\u306b\u4f7f\u3048\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#dddddd\"><strong>FCF\uff1d\u55b6\u696d\u6d3b\u52d5CF\uff0b\u6295\u8cc7\u6d3b\u52d5CF<\/strong><br><br><strong>FCF<\/strong><br>\u30d7\u30e9\u30b9\u306e\u5834\u5408\uff1a\u8cc7\u91d1\u306b\u4f59\u88d5\u304c\u3042\u308b\u72b6\u614b<br>\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408<strong>\uff1a<\/strong>\u6295\u8cc7\u306a\u3069\u3092\u884c\u3046\u4f59\u529b\u304c\u306a\u3044\u72b6\u614b<\/p>\n\n\n\n<p>FCF\u3068\u8ca1\u52d9\u6d3b\u52d5CF\u3092\u52a0\u7b97\u3057\u305f\u3082\u306e\u304c\u300c\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306e\u5897\u6e1b\u984d\u300d\u306b\u306a\u308a\u3001\u3053\u306e\u5024\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308c\u3070\u3001\u63db\u91d1\u6027\u304c\u9ad8\u3044\u8cc7\u7523\u3068\u73fe\u91d1\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u9ed2\u5b57\u5012\u7523\u306b\u3082\u7e4b\u304c\u308b\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\u306e\u5371\u967a\u6027\u3092\u5224\u65ad\u3059\u308b\u6307\u6a19\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#dddddd\"><strong>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306e\u5897\u6e1b\u984d\uff1dFCF\uff0b\u8ca1\u52d9\u6d3b\u52d5CF<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff083\uff093\u3064\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u5206\u304b\u308b\u3053\u3068<\/h3>\n\n\n\n<p>\u55b6\u696d\u6d3b\u52d5CF\u3001\u6295\u8cc7\u6d3b\u52d5CF\u3001\u8ca1\u52d9\u6d3b\u52d5CF\u306e3\u3064\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u898b\u3066\u3044\u304f\u3053\u3068\u3067\u3001\u81ea\u793e\u304c\u4eca\u3069\u306e\u3088\u3046\u306a\u7d4c\u55b6\u72b6\u614b\u306a\u306e\u304b\u3092\u7aef\u7684\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#dddddd\"><strong>1.\u55b6\u696d\u6d3b\u52d5CF\uff1a\uff0b\u3001\u6295\u8cc7\u6d3b\u52d5CF\uff1a\uff0b\u3001\u8ca1\u52d9\u6d3b\u52d5CF\uff1a\uff0b<\/strong>}<br>\u672c\u696d\u306b\u3088\u308b\u5229\u76ca\u3092\u4e0a\u3052\u3064\u3064\u3001\u8cc7\u7523\u306e\u58f2\u5374\u3001\u501f\u5165\u306a\u3069\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u306b\u4f59\u88d5\u304c\u3042\u308b\u4f1a\u793e<br><strong>2.\u55b6\u696d\u6d3b\u52d5CF\uff1a\uff0b\u3001\u6295\u8cc7\u6d3b\u52d5CF\uff1a\uff0b\u3001\u8ca1\u52d9\u6d3b\u52d5CF\uff1a\uff0d<\/strong><br>\u672c\u696d\u306b\u3088\u308b\u5229\u76ca\u3092\u4e0a\u3052\u3064\u3064\u3001\u4fdd\u6709\u8cc7\u7523\u3092\u58f2\u5374\u3057\u306a\u304c\u3089\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306a\u3069\u3092\u884c\u3063\u3066\u3044\u308b\u4f1a\u793e<br><strong>3.\u55b6\u696d\u6d3b\u52d5CF\uff1a\uff0b\u3001\u6295\u8cc7\u6d3b\u52d5CF\uff1a\uff0d\u3001\u8ca1\u52d9\u6d3b\u52d5CF\uff1a\uff0b<\/strong><br>\u672c\u696d\u3067\u5229\u76ca\u3092\u4e0a\u3052\u3064\u3064\u3001\u6295\u8cc7\u306b\u3082\u7a4d\u6975\u7684\u3067\u501f\u5165\u3084\u5897\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u4f1a\u793e<br><strong>4.\u55b6\u696d\u6d3b\u52d5CF\uff1a\uff0b\u3001\u6295\u8cc7\u6d3b\u52d5CF\uff1a\uff0d\u3001\u8ca1\u52d9\u6d3b\u52d5CF\uff1a\uff0d<\/strong><br>\u672c\u696d\u3067\u5229\u76ca\u3092\u4e0a\u3052\u3064\u3064\u3001\u6295\u8cc7\u6d3b\u52d5\u3082\u884c\u3044\u3001\u81ea\u5df1\u8cc7\u91d1\u3067\u501f\u5165\u91d1\u3092\u8fd4\u6e08\u3057\u3066\u3044\u308b\u4f1a\u793e<br><strong>5.\u55b6\u696d\u6d3b\u52d5CF\uff1a\uff0d\u3001\u6295\u8cc7\u6d3b\u52d5CF\uff1a\uff0b\u3001\u8ca1\u52d9\u6d3b\u52d5CF\uff1a\uff0b<\/strong><br>\u672c\u696d\u3067\u82e6\u6226\u3057\u3001\u8cc7\u7523\u306e\u58f2\u5374\u3084\u501f\u5165\u91d1\u306e\u8abf\u9054\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u78ba\u4fdd\u3057\u3066\u3044\u308b\u4f1a\u793e<br><strong>6.\u55b6\u696d\u6d3b\u52d5CF\uff1a\uff0d\u3001\u6295\u8cc7\u6d3b\u52d5CF\uff1a\uff0b\u3001\u8ca1\u52d9\u6d3b\u52d5CF\uff1a\uff0d<\/strong><br>\u672c\u696d\u3067\u82e6\u6226\u3057\u3001\u8cc7\u7523\u306e\u58f2\u5374\u3092\u3057\u306a\u304c\u3089\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u637b\u51fa\u3057\u3066\u501f\u5165\u91d1\u3092\u8fd4\u6e08\u3057\u3066\u3044\u308b\u4f1a\u793e<br><strong>7.\u55b6\u696d\u6d3b\u52d5CF\uff1a\uff0d\u3001\u6295\u8cc7\u6d3b\u52d5CF\uff1a\uff0d\u3001\u8ca1\u52d9\u6d3b\u52d5CF\uff1a\uff0b<\/strong><br>\u672c\u696d\u3067\u82e6\u6226\u3057\u306a\u304c\u3089\u3082\u3001\u501f\u5165\u91d1\u306b\u3088\u308a\u7a4d\u6975\u7684\u306a\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u4f1a\u793e<br><strong>8.\u55b6\u696d\u6d3b\u52d5CF\uff1a\uff0d\u3001\u6295\u8cc7\u6d3b\u52d5CF\uff1a\uff0d\u3001\u8ca1\u52d9\u6d3b\u52d5CF\uff1a\uff0d<\/strong><br>\u672c\u696d\u3067\u82e6\u6226\u3057\u306a\u304c\u3089\u3082\u3001\u6295\u8cc7\u3082\u501f\u5165\u91d1\u8fd4\u6e08\u3082\u81ea\u529b\u3067\u884c\u3063\u3066\u3044\u308b\u4f1a\u793e<\/p>\n\n\n\n<p>\u3082\u3063\u3068\u3082\u6ce8\u76ee\u3059\u3079\u304d\u306f\u3001\u55b6\u696d\u6d3b\u52d5CF\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u524d\u8ff0\u306e\u901a\u308a\u3001\u672c\u696d\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u7a3c\u3052\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u90e8\u5206\u306a\u306e\u3067\u3001\u4f1a\u793e\u306e\u72b6\u614b\u3092\u898b\u308b\u4e0a\u3067\u91cd\u8981\u306a\u6307\u6a19\u306b\u306a\u308a\u307e\u3059\u3002\u30d7\u30e9\u30b9\u306a\u3089\u3001\u91d1\u878d\u6a5f\u95a2\u3082\u30dd\u30b8\u30c6\u30a3\u30d6\u306a\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002\u9006\u306b\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u3001\u4ed6\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u8a55\u4fa1\u306f\u304a\u304a\u3080\u306d\u614e\u91cd\u306a\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b21\u306b\u6ce8\u76ee\u3059\u3079\u304d\u3068\u3053\u308d\u306f\u6295\u8cc7\u6d3b\u52d5CF\u3067\u3059\u3002\u6295\u8cc7\u6d3b\u52d5\u3092\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4eca\u5f8c\u3001\u4f01\u696d\u304c\u6210\u9577\u3057\u3066\u3044\u304f\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002\u6295\u8cc7\u6d3b\u52d5\u306f\u5927\u304d\u306a\u8cc7\u91d1\u3092\u8981\u3059\u308b\u306e\u3067\u3001\u6295\u8cc7\u6d3b\u52d5CF\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u3053\u3068\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u6295\u8cc7\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u55b6\u696d\u6d3b\u52d5CF\u306e\u30d7\u30e9\u30b9\u5206\u3067\u88dc\u3048\u3066\u3044\u308c\u3070\u7406\u60f3\u7684\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001FCF\uff08\u55b6\u696d\u6d3b\u52d5CF\uff0b\u6295\u8cc7\u6d3b\u52d5CF\uff09\u3092\u6c42\u3081\u305f\u6642\u306b\u3001\u30d7\u30e9\u30b9\u306e\u7bc4\u56f2\u3067\u6295\u8cc7\u3092\u3059\u308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class=\"wp-block-heading\">2.\u3069\u306e\u3088\u3046\u306a\u898b\u65b9\u3092\u3059\u3079\u304d\u304b\uff1f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u3088\u308b3\u793e\u306e\u4e8b\u4f8b\u7814\u7a76<\/h3>\n\n\n\n<p>\u6700\u5f8c\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u5b9f\u8df5\u7684\u306a\u898b\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u88681\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u3088\u308b3\u793e\u306e\u4e8b\u4f8b\u7814\u7a76\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u88681\u306e\u30c7\u30fc\u30bf\u304b\u3089\u4f55\u304c\u5206\u304b\u308b\u306e\u304b\u30921\u3064\u3072\u3068\u3064\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>\u88681\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u3088\u308b3\u793e\u306e\u4e8b\u4f8b\u7814\u7a76\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u5358\u4f4d\uff1a\u767e\u4e07\u5186<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td><\/td><td>A\u793e<\/td><td>B\u793e<\/td><td>C\u793e<\/td><\/tr><tr><td>\u55b6\u696d\u6d3b\u52d5CF<\/td><td>160<\/td><td>300<\/td><td>140<\/td><\/tr><tr><td>\u6295\u8cc7\u6d3b\u52d5CF<\/td><td>\u25b2150<\/td><td>\u25b2320<\/td><td>10<\/td><\/tr><tr><td>FCF<\/td><td>10<\/td><td>\u25b220<\/td><td>150<\/td><\/tr><tr><td>\u8ca1\u52d9\u6d3b\u52d5CF<\/td><td>30<\/td><td>30<\/td><td>\u25b290<\/td><\/tr><tr><td>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306e\u5897\u6e1b\u984d<\/td><td>40<\/td><td>10<\/td><td>60<\/td><\/tr><tr><td>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306e\u671f\u9996\u6b8b\u9ad8<\/td><td>50<\/td><td>20<\/td><td>30<\/td><\/tr><tr><td>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306e\u671f\u672b\u6b8b\u9ad8<\/td><td>90<\/td><td>30<\/td><td>90<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>A\u793e<\/strong>\uff1a\u55b6\u696d\u6d3b\u52d5CF\u3068\u6295\u8cc7\u6d3b\u52d5CF\u306b\u6ce8\u76ee\u3059\u308b\u3068\u3001\u55b6\u696d\u6d3b\u52d5\u3067\u30d7\u30e9\u30b9\u306b\u306a\u3063\u305f\u5206\u3092\u6295\u8cc7\u6d3b\u52d5\u306e\u8cc7\u91d1\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u8aad\u307f\u53d6\u308c\u307e\u3059\u3002\u307e\u305f\u3001FCF\u3082\u30d7\u30e9\u30b9\u306e\u305f\u3081\u3001\u7406\u60f3\u7684\u306a\u8cc7\u91d1\u306e\u4f7f\u3044\u65b9\u3092\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002\u3055\u3089\u306b\u8ca1\u52d9\u6d3b\u52d5CF\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308b\u305f\u3081\u3001\u4eca\u671f\u306f\u501f\u5165\u91d1\u3082\u5897\u3084\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u52a0\u3092\u56f3\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002\u305d\u308c\u3089\u306e\u8981\u7d20\u3092\u5143\u306bA\u793e\u306e\u4eca\u306e\u72b6\u614b\u3092\u5206\u6790\u3059\u308b\u306a\u3089\u3070\u3001\u6210\u9577\u671f\u306e\u6bb5\u968e\u306b\u3042\u308b\u4f01\u696d\u3060\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>B\u793e<\/strong>\uff1aA\u793e\u3068\u540c\u69d8\u306b\u55b6\u696d\u6d3b\u52d5\u3067\u5f97\u305f\u8cc7\u91d1\u3092\u3082\u3068\u306b\u7a4d\u6975\u7684\u306a\u6295\u8cc7\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002FCF\u306f\u30de\u30a4\u30ca\u30b9\u3067\u3059\u304c\u3001\u8ca1\u52d9\u6d3b\u52d5CF\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u501f\u5165\u91d1\u3092\u5897\u3084\u3057\u3066FCF\u306e\u30de\u30a4\u30ca\u30b9\u3092\u88dc\u3063\u3066\u3001\u4eca\u671f\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u52a0\u3092\u56f3\u3063\u3066\u3044\u308b\u3068\u5206\u6790\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u304b\u3089B\u793e\u306f\u3001FCF\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u307e\u3067\u7a4d\u6975\u7684\u306b\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3059\u3002A\u793e\u4ee5\u4e0a\u306b\u6210\u9577\u306b\u6ce8\u529b\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u4eee\u8aac\u304c\u7acb\u3066\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>C\u793e<\/strong>\uff1a\u55b6\u696d\u6d3b\u52d5\u306f\u30d7\u30e9\u30b9\u3067\u3059\u304c\u3001\u7a4d\u6975\u7684\u306a\u6295\u8cc7\u3092\u884c\u3063\u3066\u304a\u3089\u305a\u3001FCF\u3092\u8ca1\u52d9\u6d3b\u52d5CF\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u501f\u5165\u91d1\u8fd4\u6e08\u306b\u8cc7\u91d1\u3092\u632f\u308a\u5411\u3051\u3066\u3001\u8ca1\u52d9\u4f53\u8cea\u306e\u5b89\u5168\u6027\u3092\u9ad8\u3081\u3066\u3044\u308b\u3068\u3044\u3046\u7d4c\u55b6\u65b9\u91dd\u304c\u898b\u3066\u53d6\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u304b\u3089C\u793e\u306f\u6210\u719f\u671f\u306b\u3042\u308b\u4f01\u696d\u3060\u3068\u3044\u3046\u4eee\u8aac\u304c\u7acb\u3066\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u81ea\u3089\u4f5c\u6210\u3057\u3001\u5206\u6790\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308c\u3070\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u3092\u884c\u3063\u3066\u3044\u304f\u4e0a\u3067\u4f1a\u793e\u306e\u7d4c\u55b6\u8ab2\u984c\u3092\u7684\u78ba\u306b\u628a\u63e1\u3067\u304d\u3001\u9ed2\u5b57\u5012\u7523\u3092\u9632\u3050\u305f\u3081\u306e\u4e3b\u4f53\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u304c\u884c\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\u8a18\u4e8b\u3067\u7406\u89e3\u3092\u6df1\u3081\u3066\u3082\u3089\u3048\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6b21\u56de\u306e\u30b3\u30e9\u30e0\u3067\u306f\u3001\u4eca\u56de\u304b\u3089\u3055\u3089\u306b\u4e00\u6b69\u9032\u3093\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u308a\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\u203b\u672c\u8a18\u4e8b\u306e\u8457\u8005\u306f\u5730\u57df\u306e\u4e8b\u696d\u627f\u7d99\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u300c\u30c4\u30b0\u30ca\u30e9\u5c02\u9580\u5bb6\u300d\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u307e\u3059<\/p>\n\n\n\n<p><a class=\"blue\" href=\"https:\/\/tgnr.jp\/professional\/namura-consulting\/\">\u306a\u3080\u3089\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\uff08\u8328\u57ce\u770c\u30fb\u725b\u4e45\u5e02\uff09<\/a><\/p>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong><strong>\u25cf\u9023\u8f09\uff1a\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u3068\u8ca1\u52d9\u8af8\u8868<\/strong><br><\/strong><a class=\"blue\"  href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage001\/\">\u7b2c1\u56de\u3000\u4eca\u3055\u3089\u805e\u3051\u306a\u3044\u8ca1\u52d9\u8af8\u8868\u306e\u57fa\u672c<br><\/a><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage002\/\">\u7b2c2\u56de\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u898b\u65b9\u3068\u6d3b\u7528\u6cd5<br><\/a><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage003\/\">\u7b2c3\u56de\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30dd\u30a4\u30f3\u30c8<br><\/a>\u7b2c4\u56de\u3000\u672c\u8a18\u4e8b<br><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage005\/\">\u7b2c5\u56de\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u308a\u65b9<\/a><\/p>\n","protected":false},"author":145,"featured_media":20862,"template":"","column_cat":[5],"column_class":[8],"search_area":[552],"search_expert":[],"industries":[],"acf":[],"_links":{"self":[{"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/column\/20830"}],"collection":[{"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/column"}],"about":[{"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/types\/column"}],"author":[{"embeddable":true,"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/users\/145"}],"version-history":[{"count":11,"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/column\/20830\/revisions"}],"predecessor-version":[{"id":21864,"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/column\/20830\/revisions\/21864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/media\/20862"}],"wp:attachment":[{"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/media?parent=20830"}],"wp:term":[{"taxonomy":"column_cat","embeddable":true,"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/column_cat?post=20830"},{"taxonomy":"column_class","embeddable":true,"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/column_class?post=20830"},{"taxonomy":"search_area","embeddable":true,"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/search_area?post=20830"},{"taxonomy":"search_expert","embeddable":true,"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/search_expert?post=20830"},{"taxonomy":"industries","embeddable":true,"href":"https:\/\/tgnr.jp\/nara\/wp-json\/wp\/v2\/industries?post=20830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}