http://ja.iwschool.org/wiki/index.php?action=history&feed=atom&title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86%2F%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86 簿記経理/決算整理 - 変更履歴 2026-04-18T13:55:44Z このウィキのこのページに関する変更履歴 MediaWiki 1.15.4 http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86&diff=8713&oldid=prev 2017年11月14日 (火) 01:26 における Admin による編集 2017-11-14T01:26:23Z <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年11月14日 (火) 01:26時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">32 行:</td> <td colspan="2" class="diff-lineno">32 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 決算整理の具体例 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 決算整理の具体例 ==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>=== (1) <del class="diffchange diffchange-inline">売掛金と貸し倒れ引当金の計上 </del>===</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>=== (1) <ins class="diffchange diffchange-inline">売掛金と貸し倒れ引当金の適正な計上 </ins>===</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>　売掛金については，過去の実績をもとに，将来に売掛金が貸し倒れる金額を予測し，売掛金からマイナスすることが必要となる（「売上債権」の項を参照）</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>　売掛金については，過去の実績をもとに，将来に売掛金が貸し倒れる金額を予測し，売掛金からマイナスすることが必要となる（「売上債権」の項を参照）</div></td></tr> <tr><td colspan="2" class="diff-lineno">42 行:</td> <td colspan="2" class="diff-lineno">42 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&nbsp; ◯売掛金の回収　　　　を評価し，貸し倒れ引当金を計上</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&nbsp; ◯売掛金の回収　　　　を評価し，貸し倒れ引当金を計上</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>=== (2) <del class="diffchange diffchange-inline">棚卸資産の実在性と評価額の適正性 </del>===</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>=== (2) <ins class="diffchange diffchange-inline">棚卸資産の実在性と評価額の適正な計上 </ins>===</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>　棚卸資産については，実際にあるかどうか（実在性），販売価額が下落していないか（評価の適正性）を検討する．</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>　棚卸資産については，実際にあるかどうか（実在性），販売価額が下落していないか（評価の適正性）を検討する．</div></td></tr> <tr><td colspan="2" class="diff-lineno">68 行:</td> <td colspan="2" class="diff-lineno">68 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&nbsp; ◯前受金</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&nbsp; ◯前受金</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">=== (4) 固定資産価値の再評価と適切な計上 ===</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">　土地，建物，機械などの固定資産については，使用する期間が長期間にわたるため「資産」とする．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">固定資産資産の評価については，買ったときの価値ではない．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">例えば10年間使える機械なら，10年間で規則的に資産の価値を減らしていく「減価償却」を行う必要がある</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">&lt;sup&gt;[https://www.shinnihon.or.jp/about-us/entrepreneurship/wwn/account-basic/2013-08-27.html [w4]]&lt;/sup&gt;．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">（例）</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 【日々の取引】　　　【決算整理】</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ◯固定資産の購入　　　△資産の価値を使用期間に</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ◯固定資産の売却　＋　　渡り，規則的に減少して　　＝　【決算書】</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ◯固定資産の廃棄　　　　評価（減価償却）する</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <!-- diff generator: internal 2026-04-18 13:55:44 --> </table> Admin http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86&diff=8712&oldid=prev 2017年11月14日 (火) 01:18 における Admin による編集 2017-11-14T01:18:12Z <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年11月14日 (火) 01:18時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">53 行:</td> <td colspan="2" class="diff-lineno">53 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&nbsp; ◯売上時の在庫払出　　　　していないか（評価の適正性）を検討して計上</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&nbsp; ◯売上時の在庫払出　　　　していないか（評価の適正性）を検討して計上</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>=== <del class="diffchange diffchange-inline">subsectionタイトル </del>===</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>=== <ins class="diffchange diffchange-inline">(3) 給与，家賃，前受金の適正な計上 </ins>===</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　決算日時点でサービスを受けているけれど，まだ払っていない費用については「未払費用」を計上することになる，</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">逆に，すでに払ってはいるものの，サービスを受けていないものについては「前払費用」を計上する．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">例えば賃借料については，3月末までに未だ賃借サービスを受けていない部分は「前払賃借料」とする．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">人件費については，期末日時点で未払いとなっている給料を「未払給料」として計上する必要がある．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">顧客にサービスを将来提供することを約束した上で受け取った代金（前受金）については負債として計上する</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">&lt;sup&gt;[https://www.shinnihon.or.jp/about-us/entrepreneurship/wwn/account-basic/2013-08-27.html [w4]]&lt;/sup&gt;．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">（例）</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline"> 【日々の取引】　　　【決算整理】</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline"> ◯給与支払い　　＋　△決算日までサービスを受けたかどうかを評価　　　＝　【決算書】</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline"> ◯家賃支払い　　　　　し，「未払い費用」「前払い費用」を計上</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline"> ◯前受金</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del style="color: red; font-weight: bold; text-decoration: none;">== sectionタイトル ==</del></div></td><td colspan="2">&nbsp;</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 参考文献 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 参考文献 ==</div></td></tr> <!-- diff generator: internal 2026-04-18 13:55:44 --> </table> Admin http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86&diff=8711&oldid=prev Admin:&#32;/* (1) 売掛金と貸し倒れ引当金の計上 */ 2017-11-14T01:09:50Z <p><span class="autocomment">(1) 売掛金と貸し倒れ引当金の計上</span></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年11月14日 (火) 01:09時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">41 行:</td> <td colspan="2" class="diff-lineno">41 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&nbsp; ◯売上金　　　　＋　△将来，売掛金が貸し倒れる可能性　　＝　【決算書】</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&nbsp; ◯売上金　　　　＋　△将来，売掛金が貸し倒れる可能性　　＝　【決算書】</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&nbsp; ◯売掛金の回収　　　　を評価し，貸し倒れ引当金を計上</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&nbsp; ◯売掛金の回収　　　　を評価し，貸し倒れ引当金を計上</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">=== (2) 棚卸資産の実在性と評価額の適正性 ===</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">　棚卸資産については，実際にあるかどうか（実在性），販売価額が下落していないか（評価の適正性）を検討する．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">なくなったもの，価値が落ちたものがあれば，その事実を反映する必要がある（「棚卸資産」の項を参照）</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">&lt;sup&gt;[https://www.shinnihon.or.jp/about-us/entrepreneurship/wwn/account-basic/2013-08-27.html [w4]]&lt;/sup&gt;．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">（例）</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 【日々の取引】　　　　　【決算整理】</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ◯仕入れ　　　　　　＋　△在庫が存在するか（実在性）販売価額が下落　　　　　＝　【決算書】</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ◯売上時の在庫払出　　　　していないか（評価の適正性）を検討して計上</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>=== subsectionタイトル ===</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>=== subsectionタイトル ===</div></td></tr> <!-- diff generator: internal 2026-04-18 13:55:44 --> </table> Admin http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86&diff=8710&oldid=prev 2017年11月14日 (火) 01:04 における Admin による編集 2017-11-14T01:04:56Z <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年11月14日 (火) 01:04時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">32 行:</td> <td colspan="2" class="diff-lineno">32 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 決算整理の具体例 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 決算整理の具体例 ==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">=== (1) 売掛金と貸し倒れ引当金の計上 ===</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">=== subsectionタイトル ===</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　売掛金については，過去の実績をもとに，将来に売掛金が貸し倒れる金額を予測し，売掛金からマイナスすることが必要となる（「売上債権」の項を参照）</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">&lt;sup&gt;[https://www.shinnihon.or.jp/about-us/entrepreneurship/wwn/account-basic/2013-08-27.html [w4]]&lt;/sup&gt;．</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">（例）</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 【日々の取引】　　　【決算整理】</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ◯売上金　　　　＋　△将来，売掛金が貸し倒れる可能性　　＝　【決算書】</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ◯売掛金の回収　　　　を評価し，貸し倒れ引当金を計上</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>=== subsectionタイトル ===</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>=== subsectionタイトル ===</div></td></tr> <!-- diff generator: internal 2026-04-18 13:55:44 --> </table> Admin http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86&diff=8709&oldid=prev 2017年11月14日 (火) 01:00 における Admin による編集 2017-11-14T01:00:54Z <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年11月14日 (火) 01:00時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">10 行:</td> <td colspan="2" class="diff-lineno">10 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&lt;sup&gt;[https://www.shinnihon.or.jp/about-us/entrepreneurship/wwn/account-basic/2013-08-27.html [w4]]&lt;/sup&gt;．</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&lt;sup&gt;[https://www.shinnihon.or.jp/about-us/entrepreneurship/wwn/account-basic/2013-08-27.html [w4]]&lt;/sup&gt;．</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>== <del class="diffchange diffchange-inline">sectionタイトル </del>==</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>== <ins class="diffchange diffchange-inline">決算書 </ins>==</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>=== <del class="diffchange diffchange-inline">subsectionタイトル </del>===</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>=== <ins class="diffchange diffchange-inline">決算書とは何か ===</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　一般に決算書と呼ばれるが，正式には財務諸表のことである．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">一定期間の経営成績や財務状態等を明らかにするために作成される書類であり，貸借対照表・損益計算書・株主資本等変動計算書・キャッシュ・フロー計算書などが財務諸表に該当する．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">上場企業は有価証券報告書の提出が義務付けられている．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">中小零細企業については，キャッシュ・フロー計算書の作成義務はないが，企業状態を確認・判断できるツールであるため，重要な財務諸表となる．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">日本でも有価証券報告書掲載の連結財務諸表において，2010年より任意適用が開始され，2015年前後には強制適用実施が想定されている</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">&lt;sup&gt;[http://www.tsr-net.co.jp/guide/knowledge/statement/statement_01.html [w5]]&lt;/sup&gt;．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">=== 決算書作成の目的 ===</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　上場会社を含めた株式会社を想定した場合，所有と経営は分離している．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">すなわち出資者（株主） vs 経営陣という関係である（株主と経営者が一致のケースもある）．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">この場合，株主は自らの出資した資金を経営陣に委ねているという形になり，その資金がどのように運用されたかを把握する必要がある．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">その運用状況を報告するツールとなるのが決算書（財務諸表）である．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">また金融機関が融資審査の際に活用したり，企業をとりまく様々なステークホルダー（利害関係者）が対象企業を判断したりするための報告書といえる</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">&lt;sup&gt;[http://www.tsr-net.co.jp/guide/knowledge/statement/statement_01.html [w5]]&lt;/sup&gt;．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">=</ins>= <ins class="diffchange diffchange-inline">決算整理の具体例 </ins>==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del style="color: red; font-weight: bold; text-decoration: none;">== sectionタイトル ==</del></div></td><td colspan="2">&nbsp;</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>=== subsectionタイトル ===</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>=== subsectionタイトル ===</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>=== subsectionタイトル ===</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>=== subsectionタイトル ===</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <!-- diff generator: internal 2026-04-18 13:55:44 --> </table> Admin http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86&diff=8708&oldid=prev 2017年11月14日 (火) 00:55 における Admin による編集 2017-11-14T00:55:13Z <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年11月14日 (火) 00:55時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">4 行:</td> <td colspan="2" class="diff-lineno">4 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 概要 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 概要 ==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">TBA いますぐ仕込みまーす！</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　会計を行うには，日々の取引を帳簿に記録する．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">期末になると決算書（貸借対照表・損益計算書など）を作成するために，項目ごとに1年間の取引を集計する．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">決算書を作るには「決算整理」という決算時に特有の処理が必要となる．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">日々の取引を記録するだけではなく，決算日時点で資産や負債を評価し直し，会社の実態を正しく表す決算書を作成することが必要である</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">&lt;sup&gt;[https://www.shinnihon.or.jp/about-us/entrepreneurship/wwn/account-basic/2013-08-27.html [w4]]&lt;/sup&gt;．</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td></tr> <tr><td colspan="2" class="diff-lineno">19 行:</td> <td colspan="2" class="diff-lineno">23 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w1] [[wikipedia_ja:簿記|簿記 (Wikipedia)]]</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w1] [[wikipedia_ja:簿記|簿記 (Wikipedia)]]</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*[w2] 簿記3級 無料学習サイト 【Study Pro】http://studyboki3.com</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*[w2<ins class="diffchange diffchange-inline">] [[wikipedia_ja:決算|決算 (Wikipedia)]]</ins></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*[<del class="diffchange diffchange-inline">w3</del>] 会計入門「決算整理」 https://www.shinnihon.or.jp/about-us/entrepreneurship/wwn/account-basic/2013-08-27.html</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*[w3</ins>] 簿記3級 無料学習サイト 【Study Pro】http://studyboki3.com</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*[<del class="diffchange diffchange-inline">w4</del>] 決算書とは http://www.tsr-net.co.jp/guide/knowledge/statement/statement_01.html</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*[<ins class="diffchange diffchange-inline">w4</ins>] 会計入門「決算整理」 https://www.shinnihon.or.jp/about-us/entrepreneurship/wwn/account-basic/2013-08-27.html</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*[<del class="diffchange diffchange-inline">w5</del>] [[wikipedia_ja:棚卸資産|棚卸資産 (Wikipedia)]]</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*[<ins class="diffchange diffchange-inline">w5</ins>] 決算書とは http://www.tsr-net.co.jp/guide/knowledge/statement/statement_01.html</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*[<ins class="diffchange diffchange-inline">w6</ins>] [[wikipedia_ja:棚卸資産|棚卸資産 (Wikipedia)]]</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 関連項目 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 関連項目 ==</div></td></tr> <!-- diff generator: internal 2026-04-18 13:55:44 --> </table> Admin http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86&diff=8707&oldid=prev Admin:&#32;/* 参考文献 */ 2017-11-14T00:37:06Z <p><span class="autocomment">参考文献</span></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年11月14日 (火) 00:37時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">19 行:</td> <td colspan="2" class="diff-lineno">19 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w1] [[wikipedia_ja:簿記|簿記 (Wikipedia)]]</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w1] [[wikipedia_ja:簿記|簿記 (Wikipedia)]]</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*[w2<del class="diffchange diffchange-inline">] [[wikipedia_ja:勘定科目|勘定科目 (Wikipedia)]]</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*[w2] 簿記3級 無料学習サイト 【Study Pro】http://studyboki3.com</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">*[w3] [[wikipedia_ja:財務諸表|財務諸表 (Wikipedia)]]</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*[<ins class="diffchange diffchange-inline">w3</ins>] <ins class="diffchange diffchange-inline">会計入門「決算整理」 https</ins>://<ins class="diffchange diffchange-inline">www</ins>.<ins class="diffchange diffchange-inline">shinnihon.or.jp/about-us</ins>/<ins class="diffchange diffchange-inline">entrepreneurship</ins>/<ins class="diffchange diffchange-inline">wwn/account-basic/2013-08-27.html</ins></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">*[w4</del>] 簿記3級 無料学習サイト 【Study Pro】http://studyboki3.com</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*[<ins class="diffchange diffchange-inline">w4</ins>] <ins class="diffchange diffchange-inline">決算書とは http</ins>:<ins class="diffchange diffchange-inline">//www.tsr-net.co.jp/guide/knowledge/statement/statement_01.html</ins></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*[<del class="diffchange diffchange-inline">w5</del>] <del class="diffchange diffchange-inline">会計経理初級 http</del>://<del class="diffchange diffchange-inline">kaikeibasic</del>.<del class="diffchange diffchange-inline">info</del>/<del class="diffchange diffchange-inline">category1</del>/</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*[<ins class="diffchange diffchange-inline">w5</ins>] [[wikipedia_ja:<ins class="diffchange diffchange-inline">棚卸資産</ins>|<ins class="diffchange diffchange-inline">棚卸資産 </ins>(Wikipedia)]]</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*[<del class="diffchange diffchange-inline">w6</del>] <del class="diffchange diffchange-inline">[[wikipedia_ja</del>:<del class="diffchange diffchange-inline">貸借対照表|貸借対照表 (Wikipedia)]]</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*[<del class="diffchange diffchange-inline">w7] [[wikipedia_ja:損益計算書|損益計算書 (Wikipedia)]]</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">*[w8] [[wikipedia_ja:キャッシュ・フロー計算書|キャッシュ・フロー計算書 (Wikipedia)]]</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">*[w9</del>] [[wikipedia_ja:<del class="diffchange diffchange-inline">株主資本等変動計算書</del>|<del class="diffchange diffchange-inline">株主資本等変動計算書 </del>(Wikipedia)]]</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 関連項目 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 関連項目 ==</div></td></tr> <!-- diff generator: internal 2026-04-18 13:55:44 --> </table> Admin http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86&diff=8706&oldid=prev 2017年11月14日 (火) 00:31 における Admin による編集 2017-11-14T00:31:15Z <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年11月14日 (火) 00:31時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">8 行:</td> <td colspan="2" class="diff-lineno">8 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>=== subsectionタイトル ===</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>=== subsectionタイトル ===</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">=== subsectionタイトル ===</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td></tr> <tr><td colspan="2" class="diff-lineno">15 行:</td> <td colspan="2" class="diff-lineno">15 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del style="color: red; font-weight: bold; text-decoration: none;">=== subsectionタイトル ===</del></div></td><td colspan="2">&nbsp;</td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del style="color: red; font-weight: bold; text-decoration: none;">=== subsectionタイトル ===</del></div></td><td colspan="2">&nbsp;</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>= 参考文献 =</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">=</ins>= 参考文献 <ins class="diffchange diffchange-inline">=</ins>=</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*<del class="diffchange diffchange-inline">文献1</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*<ins class="diffchange diffchange-inline">[w1] [[wikipedia_ja:簿記|簿記 (Wikipedia)]]</ins></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*<del class="diffchange diffchange-inline">文献2</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*<ins class="diffchange diffchange-inline">[w2] [[wikipedia_ja:勘定科目|勘定科目 (Wikipedia)]]</ins></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*<del class="diffchange diffchange-inline">文献3</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*<ins class="diffchange diffchange-inline">[w3] [[wikipedia_ja:財務諸表|財務諸表 (Wikipedia)]]</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*[w4] 簿記3級 無料学習サイト 【Study Pro】http://studyboki3.com</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*[w5] 会計経理初級 http://kaikeibasic.info/category1/</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*[w6] [[wikipedia_ja:貸借対照表|貸借対照表 (Wikipedia)]]</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*[w7] [[wikipedia_ja:損益計算書|損益計算書 (Wikipedia)]]</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*[w8] [[wikipedia_ja:キャッシュ・フロー計算書|キャッシュ・フロー計算書 (Wikipedia)]]</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*[w9] [[wikipedia_ja:株主資本等変動計算書|株主資本等変動計算書 (Wikipedia)]]</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>= 関連項目 =</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">=</ins>= 関連項目 <ins class="diffchange diffchange-inline">=</ins>=</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>* [[wikipedia_ja:会計|会計 (Wikipedia)]]</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>* [[wikipedia_ja:会計|会計 (Wikipedia)]]</div></td></tr> <tr><td colspan="2" class="diff-lineno">36 行:</td> <td colspan="2" class="diff-lineno">40 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>* [[wikipedia_ja:環境会計|環境会計 (Wikipedia)]]</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>* [[wikipedia_ja:環境会計|環境会計 (Wikipedia)]]</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>&#160;</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">=</ins>= 演習課題 <ins class="diffchange diffchange-inline">=</ins>=</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>= 演習課題 =</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*&lt;span class=&quot;pops&quot;&gt; [[cai_ja:GRAFIN00020005|CAIテストのページへ（新しいWindowが開きます）]] &lt;/span&gt;</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*&lt;span class=&quot;pops&quot;&gt; [[cai_ja:GRAFIN00020005|CAIテストのページへ（新しいWindowが開きます）]] &lt;/span&gt;</div></td></tr> <!-- diff generator: internal 2026-04-18 13:55:44 --> </table> Admin http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86&diff=8610&oldid=prev Admin:&#32;/* 概要 */ 2017-10-11T02:14:14Z <p><span class="autocomment">概要</span></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年10月11日 (水) 02:14時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">4 行:</td> <td colspan="2" class="diff-lineno">4 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 概要 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 概要 ==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>TBA <del class="diffchange diffchange-inline">いますぐ仕込みまーす ;)</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>TBA <ins class="diffchange diffchange-inline">いますぐ仕込みまーす！</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td></tr> <!-- diff generator: internal 2026-04-18 13:55:44 --> </table> Admin http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E6%B1%BA%E7%AE%97%E6%95%B4%E7%90%86&diff=8609&oldid=prev 2017年10月11日 (水) 02:14 における Admin による編集 2017-10-11T02:14:04Z <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年10月11日 (水) 02:14時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">3 行:</td> <td colspan="2" class="diff-lineno">3 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 概要 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 概要 ==</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">TBA いますぐ仕込みまーす ;)</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== sectionタイトル ==</div></td></tr> <!-- diff generator: internal 2026-04-18 13:55:44 --> </table> Admin