{"id":14303,"date":"2025-02-01T16:18:54","date_gmt":"2025-02-01T07:18:54","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=14303"},"modified":"2025-02-01T16:21:42","modified_gmt":"2025-02-01T07:21:42","slug":"%e8%b2%b7%e6%8e%9b%e9%87%91%e3%81%8a%e3%82%88%e3%81%b3%e5%a3%b2%e6%8e%9b%e9%87%91%e3%81%ae%e8%a8%88%e4%b8%8a%e5%9f%ba%e6%ba%96","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=14303","title":{"rendered":"\u8cb7\u639b\u91d1\u304a\u3088\u3073\u58f2\u639b\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96"},"content":{"rendered":"

Views: 74<\/p>

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\u8cb7\u639b\u91d1\uff08Accounts Payable\uff09\u304a\u3088\u3073\u58f2\u639b\u91d1\uff08Accounts Receivable\uff09\u306e\u8a08\u4e0a\u57fa\u6e96\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u304c\u3069\u306e\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u304b\u306f\u3001\u696d\u52d9\u624b\u9806\u3084\u696d\u754c\u306e\u6163\u884c\u306b\u4f9d\u5b58\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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\u8a08\u4e0a\u57fa\u6e96 \u8aac\u660e<\/th>\n\u58f2\u639b\u91d1\u306e\u8a08\u4e0a<\/th>\n\u5229\u70b9<\/th>\n\u77ed\u6240<\/th>\n<\/tr>\n<\/thead>\n
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\u8acb\u6c42\u66f8\u57fa\u6e96\uff08Invoice-Based Accrual\uff09
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\n

\u51fa\u8377\u57fa\u6e96\uff08Shipment-Based Accrual\uff09
\n\u58f2\u4e3b\u304c\u5546\u54c1\u306e\u51fa\u8377\u3092\u884c\u3063\u305f\u6642\u70b9\u3067\u3001\u58f2\u639b\u91d1\u304c\u8a08\u4e0a\u3055\u308c\u308b\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<\/td>\n

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\n

\u691c\u53ce\u57fa\u6e96\uff08Inspection\/Receipt-Based Accrual\uff09
\n\u8cb7\u4e3b\u304c\u5546\u54c1\u3092\u53d7\u9818\u3057\u3001\u691c\u54c1\u3092\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u8cb7\u639b\u91d1\u3084\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<\/td>\n

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\u767a\u6ce8\u57fa\u6e96\uff08Order-Based Accrual\uff09
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\n

\u73fe\u91d1\u57fa\u6e96\uff08Cash-Based Accrual\uff09
\n\u652f\u6255\u3044\u307e\u305f\u306f\u5165\u91d1\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u58f2\u639b\u91d1\u3084\u8cb7\u639b\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<\/td>\n

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\n

\u7d0d\u54c1\u57fa\u6e96\uff08Delivery-Based Accrual\uff09
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\n

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\u8acb\u6c42\u66f8\u57fa\u6e96\uff08Invoice-Based Accrual\uff09
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\n

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\n

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\n

\u51fa\u8377\u57fa\u6e96\uff08Shipment-Based Accrual\uff09
\n\u58f2\u4e3b\u304c\u5546\u54c1\u306e\u51fa\u8377\u3092\u884c\u3063\u305f\u6642\u70b9\u3067\u3001\u58f2\u639b\u91d1\u304c\u8a08\u4e0a\u3055\u308c\u308b\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<\/td>\n

\n

\u5546\u54c1\u306e\u51fa\u8377\u304c\u884c\u308f\u308c\u305f\u6642\u70b9\u3067\u3001\u8cb7\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/td>\n

\n

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\n

\u8acb\u6c42\u66f8\u304c\u5f8c\u3067\u767a\u884c\u3055\u308c\u308b\u305f\u3081\u3001\u58f2\u4e0a\u3084\u8cb7\u639b\u91d1\u306e\u91d1\u984d\u3092\u628a\u63e1\u3059\u308b\u306e\u304c\u9045\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n

\n

\u691c\u53ce\u57fa\u6e96\uff08Inspection\/Receipt-Based Accrual\uff09
\n\u8cb7\u4e3b\u304c\u5546\u54c1\u3092\u53d7\u9818\u3057\u3001\u691c\u54c1\u3092\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u8cb7\u639b\u91d1\u3084\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<\/td>\n

\n

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\n

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\n

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\n

\u767a\u6ce8\u57fa\u6e96\uff08Order-Based Accrual\uff09
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\u767a\u6ce8\u3057\u305f\u6642\u70b9\u3067\u8cb7\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/td>\n

\n

\u767a\u6ce8\u6642\u70b9\u3067\u306e\u7ba1\u7406\u304c\u3067\u304d\u3001\u5c06\u6765\u306e\u652f\u6255\u3044\u4e88\u5b9a\u306a\u3069\u304c\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308b\u3002<\/p>\n<\/td>\n

\n

\u5b9f\u969b\u306e\u53d6\u5f15\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u3001\u58f2\u4e0a\u30fb\u4ed5\u5165\u308c\u306e\u8a08\u4e0a\u3068\u5b9f\u7269\u306e\u6d41\u308c\u304c\u4e00\u81f4\u3057\u306a\u3044\u305f\u3081\u3001\u6b63\u78ba\u6027\u306b\u6b20\u3051\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n

\n

\u73fe\u91d1\u57fa\u6e96\uff08Cash-Based Accrual\uff09
\n\u652f\u6255\u3044\u307e\u305f\u306f\u5165\u91d1\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u58f2\u639b\u91d1\u3084\u8cb7\u639b\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<\/td>\n

\n

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\n

\u5b9f\u969b\u306e\u58f2\u4e0a\u3084\u8cbb\u7528\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u3044\u6642\u70b9\u3067\u3057\u304b\u8a18\u9332\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u58f2\u4e0a\u30fb\u4ed5\u5165\u308c\u306e\u628a\u63e1\u304c\u9045\u308c\u308b\u3002<\/p>\n<\/td>\n<\/tr>\n

\n

\u7d0d\u54c1\u57fa\u6e96\uff08Delivery-Based Accrual\uff09
\n\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u5b9f\u969b\u306b\u7d0d\u54c1\u3055\u308c\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8cb7\u639b\u91d1\u3084\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<\/td>\n

\n

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\u5b9f\u969b\u306e\u5546\u54c1\u306e\u53d7\u3051\u6e21\u3057\u6642\u70b9\u3067\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u5546\u54c1\u7ba1\u7406\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002<\/p>\n<\/td>\n

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\u307e\u3068\u3081<\/h2>\n
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\nLast updated 2025-02-01 16:21:00 +0900\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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