07« 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31.»09
ºÇ¶á¡¢»Å»ö¤Ç±Ñ¸ì¤¬É¬Íפˤʤꡢ¤È¤Æ¤âº¤¤Ã¤Æ¤¤¤Þ¤¹¡ª¢Í¤¸¤ã¤¢´èÄ¥¤ì¤è¤È¤¤¤¦¤³¤È¤Ç¡¢±Ñ¸ì¤Ë²Ã¤¨USCPA¤Î³Ø½¬¾õ¶·¤äÃæ¹ñ¸ì¤Î¤ªÊÙ¶¯¡¢¾å³¤¤Î¤³¤È¤â¿¥¤ê¸ò¤¼¤Ä¤Ä¡£
¿ÍÎÏ»ñ¸»
2008/05/03 [Sat]01:02
¤ä¤Ï¤ê¡¢»°ÆüË·¼ç¤Ë¤Ê¤Ã¤Æ¤·¤Þ¤Ã¤¿¡£

¤³¤³ºÇ¶á¤Ï¡¢ÁÈ¿¥Êѹ¹¤äºÎÍÑ³èÆ°¤ÇË»¤·¤«¤Ã¤¿¡ª¤È¤¤¤¦¸À¤¤Ìõ¤Ç¡£

Ëô¡¢¿Íºà³«È¯¡¢Ãæ¹ñÉ÷¤Ë¸À¤¦¤È¿ÍÎÏ»ñ¸»´ØÏ¢¤Î¤ªÊÙ¶¯¤·¤Æ¤Þ¤·¤¿¡£

À¸»º¹©¾ì¤È¤·¤Æ¤ÎÃæ¹ñ¸½ÃÏË¡¿Í¤«¤é¡¢»Ô¾ì¤È¤·¤Æ¤Î±¾¡¹¡£¡£¡£
¤Þ¤¢¤è¤¯¤¢¤ëÏäʤΤǤ¹¤¬¡¢¤¦¤Á¤Î²ñ¼Ò¤Ï¤½¤ì¤¹¤é¤â¹Í¤¨¤º¤Ë¡¢¤Ò¤¿¤¹¤éÉʼÁ¡¢ÉʼÁ¡¢À¸»ºÀ­¡¢À¸»ºÀ­¡¢ºß¸Ë¡¢ºß¸Ë¤Ç¡£
¤½¤ì¤òãÀ®¤¹¤ëÅÚÂæ¤Ï²¿¤«¤È¹Í¤¨½Ð¤·¤¿¤é¡¢·Ð±ÄÍýǰ¤ä¡¢¥Ó¥¸¥ç¥ó¡¢¤½¤·¤Æ¿Íºà³«È¯¤Ë¹Ô¤­Ã夤¤¿¤ï¤±¤Ç¤¹¡£

·ÐÍý¡¢Áí̳¤È²þ³×¤ò³¤±¤Æ¤­¤Þ¤·¤¿¤¬¡¢¾å³¤ºÇ¸å¤ÎÀ襤¤Ï¿Íºà³«È¯¤Ç¤¹¡£

¼ç¤Ë°Ê²¼£³ÅÀ¤ËÎϤò¤¤¤ì¤Þ¤¹¡£
­¡ÌÜɸ´ÉÍýÀ©ÅÙ¤Èɾ²Á¥·¥¹¥Æ¥à¤Î¹½ÃÛ
­¢¶µ°éÀ©Å٤ι½ÃÛ
­£ÁÈ¿¥¥Þ¥Í¥¸¥á¥ó¥È²þ³×¤ÈºÎÍÑ³èÆ°¡¢¼ÒÆâ£Æ£Á¤Î³èȯ²½

¤³¤ì¤ò°ìǯ¤Ç¤·¤Ã¤«¤êÊý¸þÉÕ¤±¤é¤ì¤¿¤é¡¢¤³¤³¤Ç¤Î¥­¥ã¥ê¥¢¤Ï½ªÎ»¤«¤Ê¤È»×¤¤¤Þ¤¹¡£

¤Ç¤â¡¢¤Ç¤â¡¢¤½¤ÎÁ°¤Ë£Ã£Ð£Á¤â¡¢±Ñ¸ì¤â¡¢°ìÄê´ð½à¤ÎÃæ¹ñ¸ì¤â¤ä¤é¤Ê¡ª
»²¤Ã¤¿¡ª

¼¡¤Ï¤É¤³¤À¤í¡¢¥·¥ó¥¬¥Ý¡¼¥ë¤ä¥Þ¥ì¡¼¥·¥¢¡¢¹á¹Á¤¢¤¿¤ê¤¬Í­ÎϸõÊä¤Ç¤¹¡£
Á´¤Æ±Ñ¸ì·÷¤Ç¤¹¡£

¤Ç¤Ï¡£



½ÐÄ¥Ãæ
2008/02/25 [Mon]23:36
ÆüËܤؽÐÄ¥Ãæ¤Ç¤¹¡£

ͽ»»¤Ç¥Ð¥¿¥Ð¥¿¤·¤Æ¤¤¤Æ¡¢¤ä¤Ï¤êUSCPA¤Ï»°ÆüË·¼ç¤È¤Ê¤Ã¤Æ¤·¤Þ¤¤¤½¤¦¡¦¡¦¡¦¡£
°Õ»Ö¤¬¼å¤¤¤È¤¤¤¦¤«¤Ê¤ó¤È¸À¤¦¤«¡£

¥×¥Ä¤Ã¤È»å¤¬ÀÚ¤ì¤Æ¤·¤Þ¤¦¤ó¤Ç¤¹¤è¤Í¡£

º£¤Ï¡¢¥°¥í¡¼¥Ð¥ë¿Í»ö¤ä¤é¿Íºà³«È¯ÊýÌ̤ÎÊÙ¶¯¤¬¼ç¤Ç¡¢º£¤Þ¤Ç¤ÎÊÙ¶¯¤ò¿¶¤êÊÖ¤ë¤È¾ï¤Ë¶½Ì£¤Î¤¢¤ë¥Æ¡¼¥Þ¤Ë¸ÄÊ̤ˤ֤Ĥ«¤Ã¤Æ¤¤¤­¡¢Ë°¤­¤¿¤é¤Þ¤¿¼¡¤È¤¤¤¦É÷¤ËÀõ¤¯¹­¤¯¡¢»þ¤Ë¤Ï¿¼¤¯¤ä¤Ã¤Æ¤¤¤ë¤È¤¤¤¦¤Î¤¬¸½¾õ¤Ç¤¹¡£

¤ä¤Ï¤ê¡¢ÌÜŪ¤¬¥Ö¥ì¤Æ¤¤¤ë¤Î¤¬°ìÈ֤θ¶°ø¤Ç¤¹¤Í¡£

ºÇÂç¤ÎǺ¤ß¤Ç¤¹¡£
ÌÜŪ
2008/01/27 [Sun]15:17
­¡¡ä­¢¡ä­£

­¡·è°Õ¡¦¡¦¡¦¤ä¤ë¤È·è¤á¤¿¤³¤È¤ò´Óۤ¹¤ë°Õ»Ö¤Î¶¯¤µ¡£

­¢Â¸ºß¡¦¡¦¡¦¤ä¤ê¤¿¤¤¤³¤È¤ò¤ä¤ë¤¿¤á¤Ëǯ¾å¤ÎÊý¡¹¤òÍÞ¤¨¤ëÀâÆÀÎϤ˰ìÉô¤Ë¤Ê¤ë°õ䯤ߤ¿¤¤¤Ê¤â¤Î¡£

­£Å¾¿¦¡¦¡¦¡¦ÌÜɸ¤Î¥­¥ã¥ê¥¢¤Î°Ù¤ËºÇÄã¸ÂɬÍ×
Cash Flow
2008/01/13 [Sun]10:01
´í¤¦¤¯¡¢Æüµ­¤¬»°ÆüË·¼ç¤Ë¤Ê¤ë¤È¤³¤Ç¤·¤¿¡¢muben¤Ç¤¹¡£

º£½µ¸åȾ¤ÏÊÙ¶¯¤Î¥Ú¡¼¥¹¤¬Íî¤Á¤Æ¤·¤Þ¤¤¤¯¤¸¤±¤½¤¦¤Ç¤·¤¿¤¬¡¢²¿¤È¤«Éü³è¡£

Cash Flow ¤Ï¤¤¤Ä¤âºî¤Ã¤Æ¤¤¤ë¤Î¤ÇÃí°ÕÅÀ¤À¤±Î®¤·¤Þ¤·¤¿¡£

­¡Ä¾ÀÜË¡¤ò¿ä¾©¡Ê´ÖÀÜË¡¤ò»È¤¦»þ¤Ï»ÙÊ§ÍøÂ©¤ÈË¡¿ÍÀǤθ½¶â»Ù½Ð¤òÊä­¾ðÊó¤È¤·¤Æ³«¼¨¡Ë
­¢Ä¾ÀÜË¡¤ÎÁí¹çÌäÂê¤Ë´·¤ì¤ë»ö¡£
­£Schedule of Noncash Investing and Financing Activities

ºòÆü¤Ï¾å³¤µ×¸÷É´²ß¤Ç¡Ø¶å½£Êª»ºÅ¸¡Ù¤ò¤ä¤Ã¤Æ¤Þ¤·¤Æ¡¢¥¶¡¼¥Ã¤È¸«¤¿¤Î¤Ç¤¹¤¬¼æ¤«¤ì¤ë¤â¤Î¤¬Ìµ¤¯¡¢¥¹¡¼¥Ñ¡¼¤Ç¥«¥ËÆé¤ÎºàÎÁ¤ÈYamazaki¡Ê¥Ñ¥ó²°¡Ë¤ÇÄ«¤´¤Ï¤ó¤Î¥µ¥ó¥É¤òÇã¤Ã¤Æµ¢Âð¡£

µ×¸÷É´²ß¤È¤Ï¡Ø¤½¤´¤¦¡Ù¤¬ÅÝ»º¤·¤«¤±¤Î»þ¤Ë¡¢¹á¹Á¤½¤´¤¦¤ò¹á¹ÁÍ­ÎϺâȶ¤¬¹ØÆþ¤·¡¢¾å³¤¤ØÅê»ñ¤ò¤·¤¿¥Ç¥Ñ¡¼¥È¤À¤È¤«¡£

ÉáÃÊÀ¸³è¤·¤Æ¤ë¤È´¶¤¸¤Þ¤»¤ó¤¬¡¢µ×¸÷¹Ô¤¯¤È¹ØÇã°ÕÍߤ¬¡¦¡¦¡¦¡£
¤³¤ì¤â¤¢¤ì¤â¡£


ºòÆü¤Þ¤Ç¤Î¤ªÊÙ¶¯
FAR 3h Îß·× 12h¡¡¡¦¡¦¡¦ÅÚÍˤÇ3h¤Ï´¨¤¤¡ª


ϫƯ·ÀÌóË¡¤Í¤¿
2008/01/09 [Wed]21:59
¤»¤Ã¤«¤¯¡¢µ¤¹çÆþ¤ì¤Æ½ñ¤¤¤¿¥Í¥¿¤¬¾Ã¤¨¤Æ¤·¤Þ¤¤¤Þ¤·¤¿¡£

¤ó¤Ç¡¢°ìÈÖ¸À¤¤¤¿¤«¤Ã¤¿¤³¤È¤ò½ñ¤¯¤È¡¢

½Ë¡ù½éÁê¸ß¥ê¥ó¥¯¤È¤¤¤¦¤³¤È¤Çbricom¤µ¤ó¤ËÊï¤Ã¤Æ¤³¤Î¥Í¥¿¤ò¡£

·ë¹½¾Ð¤¤¤É¤³¤íËþºÜ¤À¤Ã¤¿¤Î¤Ë¡¦¡¦¡¦¡£

¤È¤¤¤¦¤ï¤±¤Ç¡¢Ï«Æ¯·ÀÌóË¡¤Ç¤ªº¤¤ê¤ÎÊý¤¤¤é¤Ã¤·¤ã¤¤¤Þ¤·¤¿¤é¡¢ÁêÃ̤Τê¤Þ¤¹¡£

­¡²¿Ç¯·ÀÌó¤Ë¤·¤¿¤é¤¤¤¤¤«¤Ê¤¡¡£
­¢Çɸ¯¤È¤É¤Ã¤Á¤¬¤¤¤¤¤À¤í¡£
­£·ÀÌó½ñ¤ÎÃæ¤ÎµëÍ¿¤Îµ­ºÜÊýË¡¡£
­¤½¢¶Èµ¬Â§¤Î²þÄêÊýË¡¡Ê¤¦¤Á¤Ï£µÇ¯¤âÊüÃÖ¤µ¤ì¤Æ¤¤¤¿¤Î¤Ç¤Û¤ÜÁ´Ì̲þÄû¡Ë
­¥¹©²ñ¡¢½¾¶È°÷ÂåɽÂç²ñ¤ÎÍÞ¤¨Êý
­¦Ï«Æ¯¶É¡¢¸ÜÌäÊÛ¸î»Î¤Î»È¤¤Êý

¤Ê¤É¤Ê¤É

¤à¤·¤í¡¢ÁêÃ̤ËÍ褿¤È¤³¤í¤ò¥«¥¦¥ó¥¿¡¼¥Ñ¥ó¥Á¤ÎÇ¡¤¯¡¢µÕÁêÃ̤·¤Á¤ã¤¤¤Þ¤¹¤«¤é¤Í¡£

¾å³¤¶áÊÕ¤ÎÊý¡¢¸æÈӤǤ⿩¤Ù¤Ë¹Ô¤­¤Þ¤·¤ç¤¦¡£

ÄÉ¿­¡§¤Ï¤è¡¢ÊÙ¶¯¤»¤¤¡¢me! ¤¢¤Ã¡¢¤Ä¤¤¤Ä¤¤±Ñ¸ì¤¬½Ð¤Æ¤·¤Þ¤¤¤Þ¤·¤¿¡£