{"id":3016,"date":"2021-06-30T13:36:06","date_gmt":"2021-06-30T04:36:06","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=3016"},"modified":"2023-06-08T16:49:39","modified_gmt":"2023-06-08T07:49:39","slug":"%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e5%9f%ba%e6%ba%96%e3%81%ae%e6%94%b9%e6%ad%a3%e3%81%ab%e3%82%88%e3%82%8b%e4%bb%95%e8%a8%b3%e3%81%ae%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88%e3%81%a8%e3%81%af%ef%bc%9f","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/3016\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308b\u4ed5\u8a33\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306f\uff1f\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-criteria-accounts-main-1024x538.png\" alt=\"\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308b\u4ed5\u8a33\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306f\uff1f\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01\" class=\"wp-image-3017\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-criteria-accounts-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-criteria-accounts-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-criteria-accounts-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/revenue-recognition-criteria-accounts-main.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"\/invoice\/\" rel=\"noreferrer noopener\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d<\/a>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u4eca\u307e\u3067\u306e\u58f2\u4e0a\u306e\u8a08\u4e0a\u65b9\u6cd5\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308b\u3001\u58f2\u4e0a\u306b\u95a2\u3059\u308b\u53d6\u5f15\u306e\u5177\u4f53\u4f8b\u3068\u3001\u4ed5\u8a33\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u5185\u5bb9<\/a><ul><li><a href=\"#i-2\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6539\u6b63\u306e\u80cc\u666f<\/a><\/li><li><a href=\"#i-3\">\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308b\u4ed5\u8a33\u306e\u30dd\u30a4\u30f3\u30c8<\/a><ul><li><a href=\"#i-5\">\u58f2\u4e0a\u5272\u623b<\/a><\/li><li><a href=\"#i-6\">\u30dd\u30a4\u30f3\u30c8\u4ed8\u4e0e<\/a><\/li><li><a href=\"#i-7\">\u5272\u8ce6\u8ca9\u58f2<\/a><\/li><li><a href=\"#i-8\">\u6d88\u5316\u4ed5\u5165\u308c<\/a><\/li><\/ul><\/li><li><a href=\"#5\">\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/a><\/li><li><a href=\"#i-9\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u5185\u5bb9<\/span><\/h2>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308a\u30012021\u5e744\u6708\u3088\u308a\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u5185\u5bb9\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6539\u6b63\u306e\u80cc\u666f<\/span><\/h3>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306b\u3088\u308a\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u969b\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u3001\u3044\u3064\u3001\u3044\u304f\u3089\u3067\u8a18\u9332\u3059\u308b\u304b\u306e\u6c7a\u307e\u308a\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u308f\u304c\u56fd\u3067\u306f\u3001\u58f2\u4e0a\u306e\u8a08\u4e0a\u57fa\u6e96\u306b\u306f\u5b9f\u73fe\u4e3b\u7fa9\u306b\u3088\u308b\u8a8d\u8b58\u306e\u307f\u660e\u6587\u5316\u3055\u308c\u305f\u898f\u5b9a\u304c\u3042\u308a\u3001\u5177\u4f53\u7684\u306a\u8a8d\u8b58\u57fa\u6e96\u306f\u307b\u307c\u7121\u3044\u72b6\u6cc1\u3067\u3057\u305f\u3002\u6d77\u5916\u3067\u306f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u660e\u78ba\u306a\u5b9a\u3081\u304c\u3042\u308b\u305f\u3081\u3001\u65e5\u672c\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3092\u6d77\u5916\u306e\u30eb\u30fc\u30eb\u306b\u8fd1\u3065\u3051\u308b\u305f\u3081\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\">\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f<\/span><\/h3>\n\n\n\n<p>\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\u3001\u308f\u304c\u56fd\u306e\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u5909\u308f\u308b\u3053\u3068\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u4f1a\u793e\u306f\u3001\u4e0a\u5834\u4f01\u696d\u3084\u4e0a\u5834\u6e96\u5099\u4f01\u696d\u306b\u306a\u308a\u307e\u3059\u3002\u4eca\u307e\u3067\u8003\u3048\u3066\u3044\u305f\u58f2\u4e0a\u306e\u8a08\u4e0a\u65b9\u6cd5\u3068\u306f\u7570\u306a\u308b\u65b9\u6cd5\u3067\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u65b0\u3057\u3044\u58f2\u4e0a\u8a08\u4e0a\u57fa\u6e96\u306b\u3088\u308b\u4ed5\u8a33\u306e\u65b9\u6cd5\u306f\u6b21\u306b\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-4\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308b\u4ed5\u8a33\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n\n\n\n<p>\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u4ed5\u8a33\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u308f\u308b\u306e\u304b\u3001\u305d\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002\u5358\u7d14\u306b\u3001\u5546\u54c1\u3092\u58f2\u3063\u305f\u3089\u58f2\u4e0a\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u5546\u54c1\u306e\u5185\u5bb9\u3092\u7d30\u304b\u304f\u5206\u89e3\u3057\u3066\u914d\u5206\u3057\u3001\u307e\u305f\u58f2\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u8a08\u4e0a\u3067\u304d\u308b\u304b\u3067\u304d\u306a\u3044\u304b\u5224\u65ad\u3059\u308b\u5185\u5bb9\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u304a\u4f1d\u3048\u3059\u308b\u3001\u4ee5\u4e0b\u306e\u4ed5\u8a33\u3067\u306f\u3001\u65b0\u3057\u3044\u52d8\u5b9a\u79d1\u76ee\u3068\u3057\u3066\u3001\u58f2\u4e0a\u5272\u623b\u3092\u8fd4\u91d1\u8ca0\u50b5\u3001\u30dd\u30a4\u30f3\u30c8\u4ed8\u4e0e\u984d\u3092\u5951\u7d04\u8ca0\u50b5\u3068\u3057\u3066\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"\/invoice\/wp-content\/uploads\/2021\/06\/new-accounts-1024x1024.png\" alt=\"\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u8fd4\u91d1\u8ca0\u50b5\u3068\u5951\u7d04\u8ca0\u50b5\u306e\u4f8b\" class=\"wp-image-3018\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/new-accounts-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/new-accounts-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/new-accounts-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/new-accounts-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/06\/new-accounts.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-5\">\u58f2\u4e0a\u5272\u623b<\/span><\/h3>\n\n\n\n<p>\u58f2\u4e0a\u5272\u623b\u3057\u306e\u5834\u5408\u3001\u58f2\u4e0a\u5272\u623b\u306b\u8a72\u5f53\u3059\u308b\u984d\u3092\u58f2\u4e0a\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u58f2\u4e0a100\u3001\u58f2\u4e0a\u5272\u623b\uff08\u8fd4\u91d1\u8ca0\u50b5\uff0910\u3001\u306e\u53d6\u5f15\u306e\u5834\u5408\u3001\u58f2\u4e0a90\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u58f2\u639b\u91d1\u3000100\u3000\/\u3000\u58f2\u4e0a\u300090<\/p>\n\n\n\n<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u8fd4\u91d1\u8ca0\u50b5\u300010<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-6\">\u30dd\u30a4\u30f3\u30c8\u4ed8\u4e0e<\/span><\/h3>\n\n\n\n<p>\u30dd\u30a4\u30f3\u30c8\u4ed8\u4e0e\u306e\u5834\u5408\u3001\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e\u306b\u8a72\u5f53\u3059\u308b\u91d1\u984d\u3092\u58f2\u4e0a\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u58f2\u4e0a100\u3001\u30dd\u30a4\u30f3\u30c8\u4ed8\u4e0e\u5206\uff08\u5951\u7d04\u8ca0\u50b5\uff0910\u306e\u53d6\u5f15\u3092\u3001\u58f2\u4e0a90\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u58f2\u639b\u91d1\u3000100\u3000\/\u3000\u58f2\u4e0a\u300090<\/p>\n\n\n\n<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u5951\u7d04\u8ca0\u50b5\u300010<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\">\u5272\u8ce6\u8ca9\u58f2<\/span><\/h3>\n\n\n\n<p>\u5206\u5272\u3067\u652f\u6255\u3044\u304c\u751f\u3058\u308b\u5272\u8ce6\u8ca9\u58f2\u3067\u306f\u3001\u91d1\u5229\u306b\u8a72\u5f53\u3059\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u7dcf\u984d100\u3001\u91d1\u5229\u309210\u306e\u53d6\u5f15\u3092\u3001\u58f2\u4e0a90\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u8ca9\u58f2\u6642<\/strong><\/p>\n\n\n\n<p>\u58f2\u639b\u91d1\u300090\u3000\/\u3000\u58f2\u4e0a\u3000 90<\/p>\n\n\n\n<p><strong>\u5165\u91d1\u6642<\/strong><\/p>\n\n\n\n<p>\u91d1\u5229\u306b\u8a72\u5f53\u3059\u308b10\u306f\u3001\u5229\u606f\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9810\u91d1\u3000100\u3000\/\u3000 \u58f2\u639b\u91d1\u300090<\/p>\n\n\n\n<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000 &nbsp; \u53d7\u53d6\u5229\u606f\u300010<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-8\">\u6d88\u5316\u4ed5\u5165\u308c<\/span><\/h3>\n\n\n\n<p>\u58f2\u4e0a\u304c\u4e0a\u304c\u308b\u3068\u304d\u306e\u307f\u4ed5\u5165\u308c\u8a08\u4e0a\u3068\u306a\u308b\u3001\u6d88\u5316\u4ed5\u5165\u308c\u306b\u3082\u65b0\u4f1a\u8a08\u57fa\u6e96\u306f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u6d88\u5316\u4ed5\u5165\u5951\u7d04\u58f2\u4e0a100\u3001\u8cb7\u639b\u91d180\u306e\u53d6\u5f15\u3067\u306f\u3001\u5dee\u984d\u306e20\u3092\u624b\u6570\u6599\u53ce\u5165\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u58f2\u639b\u91d1\u3000100\u3000\/\u3000 \u8cb7\u639b\u91d1\u300080<\/p>\n\n\n\n<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u624b\u6570\u6599\u53ce\u5165\u300020<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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