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◆経営コンサルティング資金調達（間接金融・直接金融のアドバイス業務、事業計画策定、リスケジュール対策　等）　

◆新規事業（ビジネスモデル構築）３００年永続する企業ＤＮＡ創り（社内体制、管理会計、給与制度、研修制度　等）

◆財務管理（危機管理対策）

◆企業再生・再編（再建計画策定）

◆Ｍ＆Ａ（企業合併・買収） ◆事業承継

【代表挨拶】
私が社会にでたのは１９９２年（平成４年）。
その頃は既にバブルが崩壊し「失われた１０年」と言われる初期に当たります。
そこから銀行に１６年勤務した訳ですが、その間には兵庫銀行や北海道拓殖銀行が破綻する等、日本の金融システムが崩壊する危機に見舞われた時期でもありました。
金融システムの危機は企業への血液（資金）を止める大きな要因となり、資金繰りに困窮する企業が続出。
そのような時代背景の中、たくさんの企業再生に携わってきました。
どのようにすれば企業は再建できるのか？
資金調達できる企業にするにはどうすれば良いのか？
いつしか再建できた企業経営者、社員さんから「ありがとう」という言葉を頂けるようになりました。
『志（クレド）』はここが原点にあります。
経営者・社員さんには各人の「人生経営」があり、企業を潰してしまえば「人生経営」にも大きな影響を与えてしまいます。
私は「人生一度きり、皆さんの人生経営も素晴らしいものになって欲しい」と強く願っています。
「人生経営」を素晴らしいものにする為に、企業は永続しなければなりません。
「３００年永続する企業DNA創り」こそが、弊社の使命（ミッション）です。
中小企業を元気にすることが日本の復活に必ず繋がると信じ、皆様のお役に立てるよう頑張って参ります。

クレド株式会社代表取締役　森内秀人","img":{"original":"https://obs.line-scdn.net/0hS4XJA70FDBtlMybPXjVzTEpsAmpWUVUdWVYRdBU1ADcYVkxMRVAWdRcvAigdUFcaXgJDdUk2V39LC00fCQFGfUMwWm5JCx8aXQBGfQ","thumbs":{"xSmall":"https://obs.line-scdn.net/0hS4XJA70FDBtlMybPXjVzTEpsAmpWUVUdWVYRdBU1ADcYVkxMRVAWdRcvAigdUFcaXgJDdUk2V39LC00fCQFGfUMwWm5JCx8aXQBGfQ/w120","small":"https://obs.line-scdn.net/0hS4XJA70FDBtlMybPXjVzTEpsAmpWUVUdWVYRdBU1ADcYVkxMRVAWdRcvAigdUFcaXgJDdUk2V39LC00fCQFGfUMwWm5JCx8aXQBGfQ/w240","mid":"https://obs.line-scdn.net/0hS4XJA70FDBtlMybPXjVzTEpsAmpWUVUdWVYRdBU1ADcYVkxMRVAWdRcvAigdUFcaXgJDdUk2V39LC00fCQFGfUMwWm5JCx8aXQBGfQ/w480","large":"https://obs.line-scdn.net/0hS4XJA70FDBtlMybPXjVzTEpsAmpWUVUdWVYRdBU1ADcYVkxMRVAWdRcvAigdUFcaXgJDdUk2V39LC00fCQFGfUMwWm5JCx8aXQBGfQ/w720","xLarge":"https://obs.line-scdn.net/0hS4XJA70FDBtlMybPXjVzTEpsAmpWUVUdWVYRdBU1ADcYVkxMRVAWdRcvAigdUFcaXgJDdUk2V39LC00fCQFGfUMwWm5JCx8aXQBGfQ/w960"}}}}},{"type":"showcase","id":"77911986215773","title":"起業・資金調達・企業再生の相談","content":{"type":"general","viewType":"list","itemList":[{"type":"showcaseItem","id":"77914536346397","linkUrl":"https://www.credo-biz.com/?page_id=9610","item":{"type":"photo","title":"無料相談","body":"気軽にご相談下さい！","img":{"original":"https://obs.line-scdn.net/0hUjL1fZ0oCkVxSCCRpBF1El4XBDRCKlMWTntCK1ZJVmlceEsXUStDIFVUBycMK1ERSS0VdAcfUXxdcUpBHXpAKlJNXTBdcBlEGnoSdw","thumbs":{"xSmall":"https://obs.line-scdn.net/0hUjL1fZ0oCkVxSCCRpBF1El4XBDRCKlMWTntCK1ZJVmlceEsXUStDIFVUBycMK1ERSS0VdAcfUXxdcUpBHXpAKlJNXTBdcBlEGnoSdw/w120","small":"https://obs.line-scdn.net/0hUjL1fZ0oCkVxSCCRpBF1El4XBDRCKlMWTntCK1ZJVmlceEsXUStDIFVUBycMK1ERSS0VdAcfUXxdcUpBHXpAKlJNXTBdcBlEGnoSdw/w240","mid":"https://obs.line-scdn.net/0hUjL1fZ0oCkVxSCCRpBF1El4XBDRCKlMWTntCK1ZJVmlceEsXUStDIFVUBycMK1ERSS0VdAcfUXxdcUpBHXpAKlJNXTBdcBlEGnoSdw/w480","large":"https://obs.line-scdn.net/0hUjL1fZ0oCkVxSCCRpBF1El4XBDRCKlMWTntCK1ZJVmlceEsXUStDIFVUBycMK1ERSS0VdAcfUXxdcUpBHXpAKlJNXTBdcBlEGnoSdw/w720","xLarge":"https://obs.line-scdn.net/0hUjL1fZ0oCkVxSCCRpBF1El4XBDRCKlMWTntCK1ZJVmlceEsXUStDIFVUBycMK1ERSS0VdAcfUXxdcUpBHXpAKlJNXTBdcBlEGnoSdw/w960"}}}},{"type":"showcaseItem","id":"77914536346419","linkUrl":"https://sougyou.credo-biz.com/","item":{"type":"photo","title":"１人でも起業が可能！　会社設立・起業＆独立・開業支援サイト","body":"起業・副業などの興味のある方、気軽にご相談下さい！","img":{"original":"https://obs.line-scdn.net/0h2RoRBXnAbX1SK0eph3ISKn10YwxhSTR_PR8hGXYrOlF4Giotckh2HHY3OksqSDZ4akpxTyMpNER3SHh5PhknEnEuMwh-E358ORl1Tw","thumbs":{"xSmall":"https://obs.line-scdn.net/0h2RoRBXnAbX1SK0eph3ISKn10YwxhSTR_PR8hGXYrOlF4Giotckh2HHY3OksqSDZ4akpxTyMpNER3SHh5PhknEnEuMwh-E358ORl1Tw/w120","small":"https://obs.line-scdn.net/0h2RoRBXnAbX1SK0eph3ISKn10YwxhSTR_PR8hGXYrOlF4Giotckh2HHY3OksqSDZ4akpxTyMpNER3SHh5PhknEnEuMwh-E358ORl1Tw/w240","mid":"https://obs.line-scdn.net/0h2RoRBXnAbX1SK0eph3ISKn10YwxhSTR_PR8hGXYrOlF4Giotckh2HHY3OksqSDZ4akpxTyMpNER3SHh5PhknEnEuMwh-E358ORl1Tw/w480","large":"https://obs.line-scdn.net/0h2RoRBXnAbX1SK0eph3ISKn10YwxhSTR_PR8hGXYrOlF4Giotckh2HHY3OksqSDZ4akpxTyMpNER3SHh5PhknEnEuMwh-E358ORl1Tw/w720","xLarge":"https://obs.line-scdn.net/0h2RoRBXnAbX1SK0eph3ISKn10YwxhSTR_PR8hGXYrOlF4Giotckh2HHY3OksqSDZ4akpxTyMpNER3SHh5PhknEnEuMwh-E358ORl1Tw/w960"}}}},{"type":"showcaseItem","id":"77914536346391","linkUrl":"https://www.credo-biz.com/?service=financing","item":{"type":"photo","title":"資金調達のことなら何でもご相談下さい！","body":"資金調達・資金繰りのことなど何でも気軽にご相談下さい！","img":{"original":"https://obs.line-scdn.net/0hP0yivivjDx9EECXLkUlwSGtPAW53clZILHFIcDFCUTM5Jh0aZHNAfjQMAXxqJ1RNLCZFKzYVV3o8cBobKCJFcGcUUmpoKBweLyIXLQ","thumbs":{"xSmall":"https://obs.line-scdn.net/0hP0yivivjDx9EECXLkUlwSGtPAW53clZILHFIcDFCUTM5Jh0aZHNAfjQMAXxqJ1RNLCZFKzYVV3o8cBobKCJFcGcUUmpoKBweLyIXLQ/w120","small":"https://obs.line-scdn.net/0hP0yivivjDx9EECXLkUlwSGtPAW53clZILHFIcDFCUTM5Jh0aZHNAfjQMAXxqJ1RNLCZFKzYVV3o8cBobKCJFcGcUUmpoKBweLyIXLQ/w240","mid":"https://obs.line-scdn.net/0hP0yivivjDx9EECXLkUlwSGtPAW53clZILHFIcDFCUTM5Jh0aZHNAfjQMAXxqJ1RNLCZFKzYVV3o8cBobKCJFcGcUUmpoKBweLyIXLQ/w480","large":"https://obs.line-scdn.net/0hP0yivivjDx9EECXLkUlwSGtPAW53clZILHFIcDFCUTM5Jh0aZHNAfjQMAXxqJ1RNLCZFKzYVV3o8cBobKCJFcGcUUmpoKBweLyIXLQ/w720","xLarge":"https://obs.line-scdn.net/0hP0yivivjDx9EECXLkUlwSGtPAW53clZILHFIcDFCUTM5Jh0aZHNAfjQMAXxqJ1RNLCZFKzYVV3o8cBobKCJFcGcUUmpoKBweLyIXLQ/w960"}}}}]}},{"type":"media","id":"225164685053341","content":{"itemList":[{"type":"media","id":"0","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座５５　オプション取引』\n\n■オプション取引の概要\nあらかじめ定めた期日（行使日）までに、定めた価格（行使価格）で商品（通貨）の特定数量を買う、又は売る権利をオプションといい、その権利の取引をオプション取引といいます。\n\nＡ：権利行使\nコールオプションでは「市場価格＞権利行使価格」、プットオプションでは「市場価格＜権利行使価格」の場合にオプションの買手は権利行使し、買手と売手の間...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj02YjQyZ285YnQzaHY2JnM9anA3JnQ9ZCZ1PTFkN2Rla3RoazNoMDAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj02YjQyZ285YnQzaHY2JnM9anA3JnQ9ZCZ1PTFkN2Rla3RoazNoMDAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj02YjQyZ285YnQzaHY2JnM9anA3JnQ9ZCZ1PTFkN2Rla3Roaz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#独立 #副業 #起業家支援　＃タクシー","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj00Nzcycm9wMDYzMDllJnM9anA3JnQ9ZCZ1PTFkMmlqNGdjODNoZzEmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj00Nzcycm9wMDYzMDllJnM9anA3JnQ9ZCZ1PTFkMmlqNGdjODNoZzEmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj00Nzcycm9wMDYzMDllJnM9anA3JnQ9ZCZ1PTFkMmlqNGdjODNoZzEmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj00Nzcycm9wMDYzMDllJnM9anA3JnQ9ZCZ1PTFkMmlqNGdjODNoZzEmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj00Nzcycm9wMDYzMDllJnM9anA3JnQ9ZCZ1PTFkMmlqNGdjODNoZzEmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj00Nzcycm9wMDYzMDllJnM9anA3JnQ9ZCZ1PTFkMmlqNGdjODNoZzEmaT0w/w960"}}}},{"type":"media","id":"6","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座５２増資・ストックオプション』\n\n【増資】\nまずは増資ですが、企業が資金調達を目的として新たに株式を発行することで、その種類は主に募集方法による区分と発行価額による区分によるものがあります。\n\n■募集方法による区分\n募集方法としては、公募、株主割当、第三者割当の３形態がある。\n\n＜公募＞\n広く一般投資家から新株に取得申込みの応募を受けるもので、発行価額が市場実勢を基準に決...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj00c2Y4N2VuNWV2ZGkzJnM9anA3JnQ9ZCZ1PTFkMGtzMXFzZzNoZzAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj00c2Y4N2VuNWV2ZGkzJnM9anA3JnQ9ZCZ1PTFkMGtzMXFzZzNoZzAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj00c2Y4N2VuNWV2ZGkzJnM9anA3JnQ9ZCZ1PTFkMGtzMXFzZzNoZzAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj00c2Y4N2VuNWV2ZGkzJnM9anA3JnQ9ZCZ1PTFkMGtzMXFzZzNoZzAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj00c2Y4N2VuNWV2ZGkzJnM9anA3JnQ9ZCZ1PTFkMGtzMXFzZzNoZzAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj00c2Y4N2VuNWV2ZGkzJnM9anA3JnQ9ZCZ1PTFkMGtzMXFzZzNoZzAmaT0w/w960"}}}},{"type":"media","id":"7","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"起業を検討中の方\n一緒にチャレンジしてみませんか？\n\n起業・独立支援\nhttps://sougyou.credo-biz.com\n\nLINE@でも無料でご相談受け付けています。\n\n#起業 #独立 #副業 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#独立 #副業 #起業家支援","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj02c211cHY5dmx1Z2RxJnM9anA3JnQ9ZCZ1PTFjdTJoaTc0NDNoMDAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj02c211cHY5dmx1Z2RxJnM9anA3JnQ9ZCZ1PTFjdTJoaTc0NDNoMDAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj02c211cHY5dmx1Z2RxJnM9anA3JnQ9ZCZ1PTFjdTJoaTc0NDNoMDAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj02c211cHY5dmx1Z2RxJnM9anA3JnQ9ZCZ1PTFjdTJoaTc0NDNoMDAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj02c211cHY5dmx1Z2RxJnM9anA3JnQ9ZCZ1PTFjdTJoaTc0NDNoMDAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj02c211cHY5dmx1Z2RxJnM9anA3JnQ9ZCZ1PTFjdTJoaTc0NDNoMDAmaT0w/w960"}}}},{"type":"media","id":"10","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座５０　借入の形態と特色』\n\n今回からは、「資金調達の種類と特性」に入り、まずは「借入の形態と特色」について説明したいと思います。\n\n金融機関からの借入れは、手続きが比較的簡単で機動的な資金調達が可能となるため企業においては最もポピュラーな資金調達手段となっています。\n\n資金コストは期間、担保の有無などにより異なるほか、短期・長期のプライムレートを基準とした変動・固定金利によるも...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj01OHU3aDl0bnJudmFtJnM9anA3JnQ9ZCZ1PTFjczU4NzZqNDNqZzAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj01OHU3aDl0bnJudmFtJnM9anA3JnQ9ZCZ1PTFjczU4NzZqNDNqZzAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj01OHU3aDl0bnJudmFtJnM9anA3JnQ9ZCZ1PTFjczU4NzZqNDNqZzAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj01OHU3aDl0bnJudmFtJnM9anA3JnQ9ZCZ1PTFjczU4NzZqNDNqZzAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj01OHU3aDl0bnJudmFtJnM9anA3JnQ9ZCZ1PTFjczU4NzZqNDNqZzAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj01OHU3aDl0bnJudmFtJnM9anA3JnQ9ZCZ1PTFjczU4NzZqNDNqZzAmaT0w/w960"}}}},{"type":"media","id":"11","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座４９　在庫の回転』\n\n＜在庫のチェックポイント＞\n売掛金と並び流動資産の中で大きな比重を占めるのが「たな卸資産」です。\nたな卸し資産の在高、つまり在庫は黙っているとじりじり増えてきます。\n\n営業マンは得意先にいつでもスピーディーに受注した商品を納品したいだろうし、工場関係の人々は、発注があれば直ちに製造に着手できるよう、手元にはなるべく多くの原材料を備えておきたいと考えます。\n...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3RzNXNjcTVhYmhxNyZzPWpwNyZ0PWQmdT0xY3A4MWF2MjAzamcwJmk9MA","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3RzNXNjcTVhYmhxNyZzPWpwNyZ0PWQmdT0xY3A4MWF2MjAzamcwJmk9MA/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3RzNXNjcTVhYmhxNyZzPWpwNyZ0PWQmdT0xY3A4MWF2MjAzamcwJmk9MA/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3RzNXNjcTVhYmhxNyZzPWpwNyZ0PWQmdT0xY3A4MWF2MjAzamcwJmk9MA/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3RzNXNjcTVhYmhxNyZzPWpwNyZ0PWQmdT0xY3A4MWF2MjAzamcwJmk9MA/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3RzNXNjcTVhYmhxNyZzPWpwNyZ0PWQmdT0xY3A4MWF2MjAzamcwJmk9MA/w960"}}}},{"type":"media","id":"12","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座４８　売掛金の滞留日数』\n\n売掛金の滞留日数を調査する意味\n\nＡ社の総資産は当期末1,288百万円、これに対し売掛金の残高は252百万円だったとします。\n\nこの場合、売掛金は総資産の19.6％、2割近くを占めていることになります。\n\n売掛金が文字通り「売掛金」である以上、いつかは入金の時期がやってきます。\n望ましい形としては、納品した翌月、すなわち1ヵ月後に入金、となれば困るこ...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0tMWdjbTBlY3Uzbm1lcyZzPWpwNyZ0PWQmdT0xY25rZ2NlczAzaGcwJmk9MA","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0tMWdjbTBlY3Uzbm1lcyZzPWpwNyZ0PWQmdT0xY25rZ2NlczAzaGcwJmk9MA/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0tMWdjbTBlY3Uzbm1lcyZzPWpwNyZ0PWQmdT0xY25rZ2NlczAzaGcwJmk9MA/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0tMWdjbTBlY3Uzbm1lcyZzPWpwNyZ0PWQmdT0xY25rZ2NlczAzaGcwJmk9MA/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0tMWdjbTBlY3Uzbm1lcyZzPWpwNyZ0PWQmdT0xY25rZ2NlczAzaGcwJmk9MA/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0tMWdjbTBlY3Uzbm1lcyZzPWpwNyZ0PWQmdT0xY25rZ2NlczAzaGcwJmk9MA/w960"}}}},{"type":"media","id":"13","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"起業を検討中の方\n一緒にチャレンジしてみませんか？\n\n起業・独立支援\nhttps://sougyou.credo-biz.com\n\nLINE@でも無料でご相談受け付けています。\n\n#起業 #独立 #副業 #起業家支援","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0tMnEwdmxxaHV2anNhJnM9anA3JnQ9ZCZ1PTFjbmE3NGxsMDNoZzAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0tMnEwdmxxaHV2anNhJnM9anA3JnQ9ZCZ1PTFjbmE3NGxsMDNoZzAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0tMnEwdmxxaHV2anNhJnM9anA3JnQ9ZCZ1PTFjbmE3NGxsMDNoZzAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0tMnEwdmxxaHV2anNhJnM9anA3JnQ9ZCZ1PTFjbmE3NGxsMDNoZzAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0tMnEwdmxxaHV2anNhJnM9anA3JnQ9ZCZ1PTFjbmE3NGxsMDNoZzAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0tMnEwdmxxaHV2anNhJnM9anA3JnQ9ZCZ1PTFjbmE3NGxsMDNoZzAmaT0w/w960"}}}},{"type":"media","id":"14","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座４７　預貸率』\n\n今回からは、資産内容の分析へ移り、第１弾として「預貸率」について説明したいと思います。\n\nＡ社の総資産が402百万円増えていたとして、\nその内訳は流動資産の増加154百万円、固定資産の増加236百万円、繰延資産の増加12百万円、計+402百万円となっているとします。\n\nこれによると、各資産とも一様に増えていることがわかるかと思います。\n\n次に、流動資産の中で、...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj02Nm01cGJ2Z2hpdHA1JnM9anA3JnQ9ZCZ1PTFjbGM5b3VmNDNqZzAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj02Nm01cGJ2Z2hpdHA1JnM9anA3JnQ9ZCZ1PTFjbGM5b3VmNDNqZzAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj02Nm01cGJ2Z2hpdHA1JnM9anA3JnQ9ZCZ1PTFjbGM5b3VmNDNqZzAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj02Nm01cGJ2Z2hpdHA1JnM9anA3JnQ9ZCZ1PTFjbGM5b3VmNDNqZzAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj02Nm01cGJ2Z2hpdHA1JnM9anA3JnQ9ZCZ1PTFjbGM5b3VmNDNqZzAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj02Nm01cGJ2Z2hpdHA1JnM9anA3JnQ9ZCZ1PTFjbGM5b3VmNDNqZzAmaT0w/w960"}}}},{"type":"media","id":"15","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座４６　利益の行方』\n\n【配当】\n配当は、旧商法の下では「利益の配当」と表現され、定時株主総会における利益処分として行うものとされてきました。\n\n会社法においては、「利益の配当」ではなく、「剰余金の配当」といいます。\n\n当期の利益だけでなく、過去の留保利益も含めた「剰余金」を原資として行うものと考え方が整理されたためです。\n\nこのように説明すると、今回のテーマとしている「利益の行...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0taGlnZ2tpamtlYW5kJnM9anA3JnQ9ZCZ1PTFjajQ3a2liZzNoZzAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0taGlnZ2tpamtlYW5kJnM9anA3JnQ9ZCZ1PTFjajQ3a2liZzNoZzAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0taGlnZ2tpamtlYW5kJnM9anA3JnQ9ZCZ1PTFjajQ3a2liZzNoZzAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0taGlnZ2tpamtlYW5kJnM9anA3JnQ9ZCZ1PTFjajQ3a2liZzNoZzAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0taGlnZ2tpamtlYW5kJnM9anA3JnQ9ZCZ1PTFjajQ3a2liZzNoZzAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0taGlnZ2tpamtlYW5kJnM9anA3JnQ9ZCZ1PTFjajQ3a2liZzNoZzAmaT0w/w960"}}}},{"type":"media","id":"16","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"起業を検討中の方\n一緒にチャレンジしてみませんか？\n\n起業・独立支援\nhttps://sougyou.credo-biz.com\n\nLINE@でも無料でご相談受け付けています。\n\n#起業 #独立 #副業 #起業家支援","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj01Zzc5a3BtdTI5YW9lJnM9anA3JnQ9ZCZ1PTFjaXBxZXRxZzNpMDAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj01Zzc5a3BtdTI5YW9lJnM9anA3JnQ9ZCZ1PTFjaXBxZXRxZzNpMDAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj01Zzc5a3BtdTI5YW9lJnM9anA3JnQ9ZCZ1PTFjaXBxZXRxZzNpMDAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj01Zzc5a3BtdTI5YW9lJnM9anA3JnQ9ZCZ1PTFjaXBxZXRxZzNpMDAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj01Zzc5a3BtdTI5YW9lJnM9anA3JnQ9ZCZ1PTFjaXBxZXRxZzNpMDAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj01Zzc5a3BtdTI5YW9lJnM9anA3JnQ9ZCZ1PTFjaXBxZXRxZzNpMDAmaT0w/w960"}}}},{"type":"media","id":"17","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座４５　金利の重さ』\n\n金利負担率\n損益計算書の営業外費用には、支払利息・割引料、保証料、雑損失などの項目が記載されています。\n一方、営業外収益には、受取利息や雑収入などがあります。\n\n金利の重さは「金利負担率」を計算すればわかるのですが、次のような計算式で求められます。\n\n金利負担率＝（支払利息＋割引料＋保証料―受取利息）÷売上高\n＝正味支払金利÷売上高\n\nつまり、売上100円...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj02cGU1M2FsanVoN2FjJnM9anA3JnQ9ZCZ1PTFjZ3J2YmRzczNpZzAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj02cGU1M2FsanVoN2FjJnM9anA3JnQ9ZCZ1PTFjZ3J2YmRzczNpZzAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj02cGU1M2FsanVoN2FjJnM9anA3JnQ9ZCZ1PTFjZ3J2YmRzczNpZzAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj02cGU1M2FsanVoN2FjJnM9anA3JnQ9ZCZ1PTFjZ3J2YmRzczNpZzAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj02cGU1M2FsanVoN2FjJnM9anA3JnQ9ZCZ1PTFjZ3J2YmRzczNpZzAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj02cGU1M2FsanVoN2FjJnM9anA3JnQ9ZCZ1PTFjZ3J2YmRzczNpZzAmaT0w/w960"}}}},{"type":"media","id":"18","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"起業を検討中の方\n一緒にチャレンジしてみませんか？\n\n起業・独立支援\nhttps://sougyou.credo-biz.com\n\nLINE@でも無料でご相談受け付けています。\n\n#起業 #独立 #副業 #起業家支援","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0tMjFzYzdlOXM3amFodSZzPWpwNyZ0PWQmdT0xY2docmZpM2szaWcwJmk9MA","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0tMjFzYzdlOXM3amFodSZzPWpwNyZ0PWQmdT0xY2docmZpM2szaWcwJmk9MA/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0tMjFzYzdlOXM3amFodSZzPWpwNyZ0PWQmdT0xY2docmZpM2szaWcwJmk9MA/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0tMjFzYzdlOXM3amFodSZzPWpwNyZ0PWQmdT0xY2docmZpM2szaWcwJmk9MA/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0tMjFzYzdlOXM3amFodSZzPWpwNyZ0PWQmdT0xY2docmZpM2szaWcwJmk9MA/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0tMjFzYzdlOXM3amFodSZzPWpwNyZ0PWQmdT0xY2docmZpM2szaWcwJmk9MA/w960"}}}},{"type":"media","id":"19","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座４４　経費の比較』\n\n経費についても個別的な内容をひとつずつ見ていくことから分析していきます。\n利益の分析と同様に、2期比較してみるとわかりやすくなります。\n\n上記の例を見てまず思うことは、どの経費も軒並み増えているという点に気づく方が多いかと思います。\n\n中でも、①人件費＋120、⑤運賃＋28　②交際費＋22、⑥旅費交通費＋18、⑦広告費＋14、が目につきますね。\n\nまた、対...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj00M2UzbWxtZzdkdTR1JnM9anA3JnQ9ZCZ1PTFjZWs0czZjazNpMDAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj00M2UzbWxtZzdkdTR1JnM9anA3JnQ9ZCZ1PTFjZWs0czZjazNpMDAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj00M2UzbWxtZzdkdTR1JnM9anA3JnQ9ZCZ1PTFjZWs0czZjazNpMDAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj00M2UzbWxtZzdkdTR1JnM9anA3JnQ9ZCZ1PTFjZWs0czZjazNpMDAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj00M2UzbWxtZzdkdTR1JnM9anA3JnQ9ZCZ1PTFjZWs0czZjazNpMDAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj00M2UzbWxtZzdkdTR1JnM9anA3JnQ9ZCZ1PTFjZWs0czZjazNpMDAmaT0w/w960"}}}},{"type":"media","id":"20","srcType":"timeline","likeCount":0,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"起業を検討中の方\n一緒にチャレンジしてみませんか？\n\n起業・独立支援\nhttps://sougyou.credo-biz.com\n\nLINE@でも無料でご相談受け付けています。\n\n#起業 #独立 #副業 #女性起業家支援","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0tNzFtcXE4bHZsbnE2YyZzPWpwNyZ0PWQmdT0xY2U5a25lZ3MzaDAwJmk9MA","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0tNzFtcXE4bHZsbnE2YyZzPWpwNyZ0PWQmdT0xY2U5a25lZ3MzaDAwJmk9MA/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0tNzFtcXE4bHZsbnE2YyZzPWpwNyZ0PWQmdT0xY2U5a25lZ3MzaDAwJmk9MA/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0tNzFtcXE4bHZsbnE2YyZzPWpwNyZ0PWQmdT0xY2U5a25lZ3MzaDAwJmk9MA/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0tNzFtcXE4bHZsbnE2YyZzPWpwNyZ0PWQmdT0xY2U5a25lZ3MzaDAwJmk9MA/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0tNzFtcXE4bHZsbnE2YyZzPWpwNyZ0PWQmdT0xY2U5a25lZ3MzaDAwJmk9MA/w960"}}}},{"type":"media","id":"21","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座４３　利益の分析』\n\n前回の決算書理解講座４２では「総資本経常利益率」について説明しました。今回は、「利益の分析」について説明したいと思います。\n\n損益計算書には段階ごとにいくつかの利益が記載されています。\n売上総利益、営業利益。経常利益、税引前利益、当期利益といったものです。\n\nこれらの利益を分析していくには、損益計算書を２期比較をすると分析しやすくなります。\n\n続きはコチラ...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj03aGk3MWo0M3N2MnY3JnM9anA3JnQ9ZCZ1PTFjY2J1MTdtazNqMDAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj03aGk3MWo0M3N2MnY3JnM9anA3JnQ9ZCZ1PTFjY2J1MTdtazNqMDAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj03aGk3MWo0M3N2MnY3JnM9anA3JnQ9ZCZ1PTFjY2J1MTdtazNqMDAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj03aGk3MWo0M3N2MnY3JnM9anA3JnQ9ZCZ1PTFjY2J1MTdtazNqMDAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj03aGk3MWo0M3N2MnY3JnM9anA3JnQ9ZCZ1PTFjY2J1MTdtazNqMDAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj03aGk3MWo0M3N2MnY3JnM9anA3JnQ9ZCZ1PTFjY2J1MTdtazNqMDAmaT0w/w960"}}}},{"type":"media","id":"22","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"起業を検討中の方\n一緒にチャレンジしてみませんか？\n\n起業・独立支援\nhttps://sougyou.credo-biz.com\n\nLINE@でも無料でご相談受け付けています。\n\n#起業 #独立 #副業 #女性起業家支援","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3Z0ODNuOWJkcWozMCZzPWpwNyZ0PWQmdT0xY2MxaXY3bDQzaGcwJmk9MA","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3Z0ODNuOWJkcWozMCZzPWpwNyZ0PWQmdT0xY2MxaXY3bDQzaGcwJmk9MA/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3Z0ODNuOWJkcWozMCZzPWpwNyZ0PWQmdT0xY2MxaXY3bDQzaGcwJmk9MA/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3Z0ODNuOWJkcWozMCZzPWpwNyZ0PWQmdT0xY2MxaXY3bDQzaGcwJmk9MA/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3Z0ODNuOWJkcWozMCZzPWpwNyZ0PWQmdT0xY2MxaXY3bDQzaGcwJmk9MA/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0tN3Z0ODNuOWJkcWozMCZzPWpwNyZ0PWQmdT0xY2MxaXY3bDQzaGcwJmk9MA/w960"}}}},{"type":"media","id":"23","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座４２　総資本経常利益率』\n\n前回の決算書理解講座４１では「損益計算書のポイント」について説明しました。\n今回は、「総資本経常利益率」について説明したいと思います。\n\n総資本経常利益率は、「バランスシート」「損益計算書」をトータル的に見た場合の経営分析手法の１つです。\n\n例えば、下記のような経営成績を残した２社を比較した場合、皆さんならどう判断されますか？\n\n　　　　　　　　＜A...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0tNXJxaXJmbm85b292byZzPWpwNyZ0PWQmdT0xY2EzdHEzaTQzaWcwJmk9MA","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0tNXJxaXJmbm85b292byZzPWpwNyZ0PWQmdT0xY2EzdHEzaTQzaWcwJmk9MA/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0tNXJxaXJmbm85b292byZzPWpwNyZ0PWQmdT0xY2EzdHEzaTQzaWcwJmk9MA/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0tNXJxaXJmbm85b292byZzPWpwNyZ0PWQmdT0xY2EzdHEzaTQzaWcwJmk9MA/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0tNXJxaXJmbm85b292byZzPWpwNyZ0PWQmdT0xY2EzdHEzaTQzaWcwJmk9MA/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0tNXJxaXJmbm85b292byZzPWpwNyZ0PWQmdT0xY2EzdHEzaTQzaWcwJmk9MA/w960"}}}},{"type":"media","id":"24","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"起業を検討中の方\n一緒にチャレンジしてみませんか？\n\n起業・独立支援\nhttps://sougyou.credo-biz.com\n\nLINE@でも無料でご相談受け付けています。\n\n#起業 #独立 #副業 #女性起業家支援","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0tMzljZHZvajNtdGVpMCZzPWpwNyZ0PWQmdT0xYzlwamEwY3MzaWcwJmk9MA","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0tMzljZHZvajNtdGVpMCZzPWpwNyZ0PWQmdT0xYzlwamEwY3MzaWcwJmk9MA/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0tMzljZHZvajNtdGVpMCZzPWpwNyZ0PWQmdT0xYzlwamEwY3MzaWcwJmk9MA/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0tMzljZHZvajNtdGVpMCZzPWpwNyZ0PWQmdT0xYzlwamEwY3MzaWcwJmk9MA/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0tMzljZHZvajNtdGVpMCZzPWpwNyZ0PWQmdT0xYzlwamEwY3MzaWcwJmk9MA/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0tMzljZHZvajNtdGVpMCZzPWpwNyZ0PWQmdT0xYzlwamEwY3MzaWcwJmk9MA/w960"}}}},{"type":"media","id":"25","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座４１　決算書分析②』\n\n今回は、『決算書分析②』として、「損益計算書のポイント」について\n説明したいと思います。\n\n損益計算書においても、細かい部分はさておき、ポイントとなる数字を\nまずは２期比較してみましょう。\n\n続きはコチラ→https://www.credo-biz.com/?p=6234","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0tNWtrdDB1NzVqZ3A0ZSZzPWpwNyZ0PWQmdT0xYzdybmhzMGszamcxJmk9MA","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0tNWtrdDB1NzVqZ3A0ZSZzPWpwNyZ0PWQmdT0xYzdybmhzMGszamcxJmk9MA/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0tNWtrdDB1NzVqZ3A0ZSZzPWpwNyZ0PWQmdT0xYzdybmhzMGszamcxJmk9MA/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0tNWtrdDB1NzVqZ3A0ZSZzPWpwNyZ0PWQmdT0xYzdybmhzMGszamcxJmk9MA/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0tNWtrdDB1NzVqZ3A0ZSZzPWpwNyZ0PWQmdT0xYzdybmhzMGszamcxJmk9MA/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0tNWtrdDB1NzVqZ3A0ZSZzPWpwNyZ0PWQmdT0xYzdybmhzMGszamcxJmk9MA/w960"}}}},{"type":"media","id":"26","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"起業を検討中の方\n一緒にチャレンジしてみませんか？\n\n起業・独立支援\nhttps://sougyou.credo-biz.com\n\nLINE@でも無料でご相談受け付けています。\n\n#起業 #独立 #副業 #女性起業家支援","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj00ODcxNnUwNWk0dGZ2JnM9anA3JnQ9ZCZ1PTFjN2hqbTMzczNpMDAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj00ODcxNnUwNWk0dGZ2JnM9anA3JnQ9ZCZ1PTFjN2hqbTMzczNpMDAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj00ODcxNnUwNWk0dGZ2JnM9anA3JnQ9ZCZ1PTFjN2hqbTMzczNpMDAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj00ODcxNnUwNWk0dGZ2JnM9anA3JnQ9ZCZ1PTFjN2hqbTMzczNpMDAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj00ODcxNnUwNWk0dGZ2JnM9anA3JnQ9ZCZ1PTFjN2hqbTMzczNpMDAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj00ODcxNnUwNWk0dGZ2JnM9anA3JnQ9ZCZ1PTFjN2hqbTMzczNpMDAmaT0w/w960"}}}},{"type":"media","id":"27","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座４０　決算書分析①』\n\n今回からは、決算書分析に入って行きたいと思います。\n\nまずは、決算書の貸借対照表（バランスシート）の２期間比較から分析に入ってみましょう。\n\nと言っても、バランスシートの各項目をひとつずつ比べていくとかなりの手間になるので、大きな数字から見ていくようにすると良いかと思います。\n\nバランスシートで一番大きな数字は「総資産」（バランスシート左下の\n総合計）の...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj02ZThkMGhya3I2dG9tJnM9anA3JnQ9ZCZ1PTFjNWpxNnN1azNpMDAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj02ZThkMGhya3I2dG9tJnM9anA3JnQ9ZCZ1PTFjNWpxNnN1azNpMDAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj02ZThkMGhya3I2dG9tJnM9anA3JnQ9ZCZ1PTFjNWpxNnN1azNpMDAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj02ZThkMGhya3I2dG9tJnM9anA3JnQ9ZCZ1PTFjNWpxNnN1azNpMDAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj02ZThkMGhya3I2dG9tJnM9anA3JnQ9ZCZ1PTFjNWpxNnN1azNpMDAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj02ZThkMGhya3I2dG9tJnM9anA3JnQ9ZCZ1PTFjNWpxNnN1azNpMDAmaT0w/w960"}}}},{"type":"media","id":"28","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"起業を検討中の方\n一緒にチャレンジしてみませんか？\n\n起業・独立支援\nhttps://sougyou.credo-biz.com\n\nLINE@でも無料でご相談受け付けています。\n\n#起業 #独立 #副業 #女性起業家支援","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj00cjFuZWpuaWo5YXY2JnM9anA3JnQ9ZCZ1PTFjNTlkdnQzazNqZzAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj00cjFuZWpuaWo5YXY2JnM9anA3JnQ9ZCZ1PTFjNTlkdnQzazNqZzAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj00cjFuZWpuaWo5YXY2JnM9anA3JnQ9ZCZ1PTFjNTlkdnQzazNqZzAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj00cjFuZWpuaWo5YXY2JnM9anA3JnQ9ZCZ1PTFjNTlkdnQzazNqZzAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj00cjFuZWpuaWo5YXY2JnM9anA3JnQ9ZCZ1PTFjNTlkdnQzazNqZzAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj00cjFuZWpuaWo5YXY2JnM9anA3JnQ9ZCZ1PTFjNTlkdnQzazNqZzAmaT0w/w960"}}}},{"type":"media","id":"29","srcType":"timeline","likeCount":1,"commentCount":0,"sharedCount":0,"item":{"type":"photo","body":"『決算書理解講座３９　決算書・申告書の読み方ポイント⑤』\n\n今回は、『決算書・申告書の読み方ポイント⑤』として\n「所得の金額に関する明細書～別表四～」について説明したいと思います。\n\nこれまで、損益不算入・益金算入、益金不算入・損金算入について\n述べてきましたが、これらは「税務調整」と呼ばれるものとなります。\n\n式にしてみると、\n当期利益±税務調整＝所得金額\n続きはコチラ→https://ww...","img":{"original":"https://obs.line-scdn.net/r/myhome/hex/cj0zbXV0NnVtanAxYWszJnM9anA3JnQ9ZCZ1PTFjMTNpczNpMDNqZzAmaT0w","thumbs":{"xSmall":"https://obs.line-scdn.net/r/myhome/hex/cj0zbXV0NnVtanAxYWszJnM9anA3JnQ9ZCZ1PTFjMTNpczNpMDNqZzAmaT0w/w100","small":"https://obs.line-scdn.net/r/myhome/hex/cj0zbXV0NnVtanAxYWszJnM9anA3JnQ9ZCZ1PTFjMTNpczNpMDNqZzAmaT0w/w240","mid":"https://obs.line-scdn.net/r/myhome/hex/cj0zbXV0NnVtanAxYWszJnM9anA3JnQ9ZCZ1PTFjMTNpczNpMDNqZzAmaT0w/w480","large":"https://obs.line-scdn.net/r/myhome/hex/cj0zbXV0NnVtanAxYWszJnM9anA3JnQ9ZCZ1PTFjMTNpczNpMDNqZzAmaT0w/w750","xLarge":"https://obs.line-scdn.net/r/myhome/hex/cj0zbXV0NnVtanAxYWszJnM9anA3JnQ9ZCZ1PTFjMTNpczNpMDNqZzAmaT0w/w960"}}}},{"type":"media","id":"882320178615438","srcType":"cms","item":{"type":"photo","body":"【決算書理解講座シリーズ】

テーマ
『決算書理解講座７１　財務分析手法～損益分岐点分析～』

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『決算書理解講座７０　財務分析手法～収益性～』

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『決算書理解講座６９　財務諸表を概観～貸借対照表編～』

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