{"id":3279,"date":"2021-08-18T15:46:00","date_gmt":"2021-08-18T06:46:00","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=3279"},"modified":"2023-06-09T14:43:50","modified_gmt":"2023-06-09T05:43:50","slug":"%e8%a3%bd%e9%80%a0%e6%a5%ad%e3%81%ae%e4%bf%9d%e5%ae%88%e5%a5%91%e7%b4%84%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%89%8d%e5%8f%97%e5%8f%8e%e7%9b%8a%e3%81%ae%e7%99%ba%e7%94%9f%e8%a6%81%e5%9b%a0%e3%81%a8","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/3279\/","title":{"rendered":"\u88fd\u9020\u696d\u306e\u4fdd\u5b88\u5951\u7d04\u306b\u304a\u3051\u308b\u524d\u53d7\u53ce\u76ca\u306e\u767a\u751f\u8981\u56e0\u3068\u7d4c\u55b6\u89b3\u70b9\u7684\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"\/invoice\/wp-content\/uploads\/2021\/08\/unearned-revenue-from-maintenance-contracts-main-1024x538.png\" alt=\"\u88fd\u9020\u696d\u306e\u4fdd\u5b88\u5951\u7d04\u306b\u304a\u3051\u308b\u524d\u53d7\u53ce\u76ca\u306e\u767a\u751f\u8981\u56e0\u3068\u7d4c\u55b6\u89b3\u70b9\u7684\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f\" class=\"wp-image-3251\"\/><\/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>\u88fd\u9020\u696d\u306e\u4fdd\u5b88\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u306b\u304a\u3044\u3066\u3001\u300c\u524d\u53d7\u53ce\u76ca\u300d\u306f\u5fc5\u305a\u3068\u3044\u3063\u3066\u3044\u3044\u307b\u3069\u767b\u5834\u3057\u307e\u3059\u3002\u9069\u5207\u306a\u671f\u9593\u640d\u76ca\u8a08\u7b97\u306e\u305f\u3081\u306b\u3082\u6b63\u78ba\u306a\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u304c\u3001\u305d\u3082\u305d\u3082\u524d\u53d7\u53ce\u76ca\u306f\u3069\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u767a\u751f\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u7d4c\u55b6\u89b3\u70b9\u7684\u306a\u8996\u70b9\u304b\u3089\u898b\u305f\u5834\u5408\u306f\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u3084\u7d4c\u55b6\u8005\u306e\u7686\u3055\u307e\u306b\u5411\u3051\u305f\u3001\u524d\u53d7\u53ce\u76ca\u306e\u767a\u751f\u8981\u56e0\u3068\u7d4c\u55b6\u89b3\u70b9\u7684\u30e1\u30ea\u30c3\u30c8\u306e\u89e3\u8aac\u3092\u884c\u3044\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\">\u88fd\u9020\u696d\u306e\u4fdd\u5b88\u5951\u7d04\u306b\u304a\u3051\u308b\u524d\u53d7\u53ce\u76ca\u306e\u767a\u751f\u8981\u56e0<\/a><\/li><li><a href=\"#i-2\">\u7d4c\u55b6\u89b3\u70b9\u7684\u30e1\u30ea\u30c3\u30c8\u3068\u306f<\/a><\/li><li><a href=\"#i-3\">\u524d\u53d7\u53ce\u76ca\u3092\u7ba1\u7406\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-4\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u88fd\u9020\u696d\u306e\u4fdd\u5b88\u5951\u7d04\u306b\u304a\u3051\u308b\u524d\u53d7\u53ce\u76ca\u306e\u767a\u751f\u8981\u56e0<\/span><\/h2>\n\n\n\n<p>\u524d\u53d7\u53ce\u76ca\u3068\u306f\u3001\u7d4c\u904e\u52d8\u5b9a\u3068\u547c\u3070\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u3072\u3068\u3064\u3067\u3001\u671f\u672b\u306b\u884c\u3046\u300c\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u300d\u3067\u767b\u5834\u3057\u307e\u3059\u3002\u4f1a\u8a08\u306e\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u305f\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>\u524d\u53d7\u53ce\u76ca\u3068\u306f\u3001\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u5f93\u3044\u3001\u7d99\u7d9a\u3057\u3066\u5f79\u52d9\uff08\u30b5\u30fc\u30d3\u30b9\uff09\u306e\u63d0\u4f9b\u3092\u884c\u3046\u5834\u5408\u3001\u3044\u307e\u3060\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u5f79\u52d9\u306b\u5bfe\u3057\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u5bfe\u4fa1\u3092\u3044\u3046\u3002<\/p>\n<cite><meta charset=\"utf-8\">\u4f01\u696d\u4f1a\u8a08\u539f\u5247<\/cite><\/blockquote>\n\n\n\n<p>\u4e0a\u8a18\u306e\u5b9a\u7fa9\u306f\u3001\u524d\u53d7\u53ce\u76ca\u306e\u8a08\u4e0a\u306f\u300c\u6b21\u671f\u4ee5\u964d\u306b\u5c5e\u3059\u308b\u53ce\u76ca\u3092\u5f53\u671f\u306b\u8a08\u4e0a\u3057\u305f\u5834\u5408\u3001\u5f53\u671f\u5206\u306e\u53ce\u76ca\u304b\u3089\u9664\u5916\u3059\u308b\u300d\u51e6\u7406\u3068\u8aad\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4fdd\u5b88\u5951\u7d04\u3067\u306f\u3001\u524d\u3082\u3063\u3066\u5951\u7d04\u3092\u884c\u3044\u3001\u6570\u304b\u6708\u3084\u6570\u5e74\u306a\u3069\u7d99\u7d9a\u7684\u306b\u5f79\u52d9\uff08\u30b5\u30fc\u30d3\u30b9\uff09\u3092\u63d0\u4f9b\u3059\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u305f\u3081\u3001\u524d\u53d7\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u6a5f\u4f1a\u306f\u591a\u3044\u3067\u3059\u3002\u3088\u3063\u3066\u3001\u88fd\u9020\u696d\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u696d\u754c\u3067\u4fdd\u5b88\u5951\u7d04\u3092\u7d50\u3093\u3060\u5834\u5408\u3001\u524d\u53d7\u53ce\u76ca\u306f\u5fc5\u305a\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"\/invoice\/wp-content\/uploads\/2021\/08\/maintenance-contract-and-unearned-income-1024x1024.png\" alt=\"\u4fdd\u5b88\u5951\u7d04\u3067\u306f\u524d\u53d7\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u6a5f\u4f1a\u304c\u591a\u3044\" class=\"wp-image-3252\"\/><\/figure>\n\n\n\n<p>\u306a\u304a\u3001\u524d\u53d7\u53ce\u76ca\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ed5\u8a331\uff1aX1\u5e7412\u67081\u65e5\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5951\u7d04\u3092A\u793e\u3068\u7d50\u3073\u30011\u5e74\u5206\uff08X1\u5e7412\u6708\uff5eX2\u5e7411\u6708\uff09\u306e\u6599\u91d1120,000\u5186\u304c\u5f53\u793e\u306e\u9810\u91d1\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f\u3002\u306a\u304a\u3001\u5f53\u793e\u306e\u4f1a\u8a08\u671f\u9593\u306fX1\u5e744\u67081\u65e5\uff5eX2\u5e743\u670831\u65e5\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u73fe\u91d1\u9810\u91d1<\/td><td>120,000<\/td><td>\u58f2\u4e0a<\/td><td>120,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4ed5\u8a332\uff1aX2\u5e743\u670831\u65e5\u3001\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3068\u3057\u3066\u300112\u67081\u65e5\u5951\u7d04\u5206\u306e\u524d\u53d7\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u58f2\u4e0a<\/td><td>80,000<\/td><td>\u524d\u53d7\u53ce\u76ca<\/td><td>80,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u203bX1\u5e7412\u6708\uff5eX2\u5e743\u6708\uff084\u304b\u6708\u5206\uff09\u306f\u5f53\u671f\u306e\u53ce\u76ca\u3068\u306a\u308a\u3001X2\u5e744\u6708\uff5e11\u6708\uff088\u304b\u6708\u5206\uff09\u306f\u6b21\u671f\u306e\u53ce\u76ca\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<p>\u4ed5\u8a333\uff1aX2\u5e744\u67081\u65e5\u3001\u524d\u671f\u672b\u306b\u8a08\u4e0a\u3057\u305f\u524d\u53d7\u53ce\u76ca\u3092\u632f\u623b\u3059\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u524d\u53d7\u53ce\u76ca<\/td><td>80,000<\/td><td>\u58f2\u4e0a<\/td><td>80,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u203b\u524d\u53d7\u53ce\u76ca\u306fX1\u5e74\u5ea6\u672b\u5206\u3068\u76f8\u6bba\u3055\u308c\u3001\u58f2\u4e0a80,000\u5186\u306e\u307fX2\u5e74\u5ea6\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u7d4c\u55b6\u89b3\u70b9\u7684\u30e1\u30ea\u30c3\u30c8\u3068\u306f<\/span><\/h2>\n\n\n\n<p>\u7d4c\u55b6\u89b3\u70b9\u304b\u3089\u898b\u308b\u3068\u3001\u524d\u53d7\u53ce\u76ca\u306e\u8a08\u4e0a\u306f\u300c\u6b63\u78ba\u306a\u671f\u9593\u640d\u76ca\u300d\u3092\u8ca1\u52d9\u8af8\u8868\u3067\u8868\u73fe\u3059\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4f1a\u8a08\u306b\u306f\u300c\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u300d\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u3042\u308b\u4e00\u5b9a\u671f\u9593\u306b\u7372\u5f97\u3057\u305f\u53ce\u76ca\u3068\u767a\u751f\u3057\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u56e0\u679c\u95a2\u4fc2\u306b\u57fa\u3065\u3044\u3066\u5bfe\u5fdc\u3055\u305b\u308b\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u682a\u4e3b\u3084\u53d6\u5f15\u5148\u306f\u3082\u3068\u3088\u308a\u3001\u878d\u8cc7\u3092\u3057\u3066\u304f\u308c\u308b\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u5bfe\u3057\u3066\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u304b\u3089\u3082\u3001\u524d\u53d7\u53ce\u76ca\u306e\u8a08\u4e0a\u306f\u6b63\u78ba\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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class=\"wp-block-heading\"><span 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