{"id":114027,"date":"2019-06-02T06:00:42","date_gmt":"2019-06-01T21:00:42","guid":{"rendered":"http:\/\/rmc-oden.com\/blog\/?p=114027"},"modified":"2019-05-31T15:39:11","modified_gmt":"2019-05-31T06:39:11","slug":"%e3%80%90%e6%b8%be%e8%ba%ab%e3%80%91%e8%b2%a1%e5%8b%99%e6%8c%87%e6%a8%99%e3%82%92%e7%90%86%e8%a7%a3%e3%81%97%e3%82%88%e3%81%86%ef%bc%88%e5%ae%89%e5%85%a8%e6%80%a7%ef%bc%89","status":"publish","type":"post","link":"https:\/\/rmc-oden.com\/blog\/archives\/114027","title":{"rendered":"\u3010\u6e3e\u8eab\u3011\u8ca1\u52d9\u6307\u6a19\u3092\u7406\u89e3\u3057\u3088\u3046\uff08\u5b89\u5168\u6027\uff09"},"content":{"rendered":"<p style=\"text-align: center;\"><strong><span style=\"color: #00bfff;\">\u273f\uff1a\u2740\u3000<span style=\"color: #000000;\">\u96fb\u5b50\u66f8\u7c4d\u3000\u671f\u9593\u9650\u5b9a\u7121\u6599\u516c\u958b\u306e\u304a\u77e5\u3089\u305b<\/span><\/span><span style=\"color: #00bfff;\">\u3000\u273f\uff1a\u2740<\/span><\/strong><\/p>\n<p style=\"text-align: center;\">\u96fb\u5b50\u66f8\u7c4d\u300e<strong>\u4e2d\u5c0f\u4f01\u696d\u8a3a\u65ad\u58eb\u8a66\u9a13 \u4e00\u767a\u5408\u683c<\/strong>\u300f\u306e\u7b2c\uff11\u7ae0\uff5e\u7b2c\uff13\u7ae0\u3092<br \/>\n\u671f\u9593\u9650\u5b9a\u3067\u7121\u6599\u516c\u958b\u4e2d\u3067\u3059\uff01<br \/>\n<a href=\"http:\/\/rmc-oden.com\/blog\/publishing\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089\u306e\u7279\u8a2d\u30da\u30fc\u30b8<\/a>\u306e\u6700\u4e0b\u90e8\u3088\u308a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u516c\u958b\u671f\u9593\uff1a2019\u5e748\u67085\u65e5\u307e\u3067<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #00bfff;\"><strong>\u273f\uff1a\u2740\uff1a\u273f\uff1a\u2740\uff1a<\/strong><strong>\u273f\uff1a\u2740\uff1a\u273f\uff1a\u2740\uff1a<\/strong><strong>\u273f\uff1a\u2740\uff1a\u273f\uff1a\u2740\uff1a<\/strong><strong>\u273f\uff1a\u2740<\/strong><\/span><\/p>\n<hr \/>\n<p>\u3053\u3093\u306b\u3061\u306f\u3001\u3069\u3044\u3053\u3046\u3067\u3059\u3002\u904e\u53bb\u8a18\u4e8b\u306f<a href=\"http:\/\/rmc-oden.com\/blog\/archives\/author\/doikou\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d2358947aae\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #606060;color:#606060\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #606060;color:#606060\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d2358947aae\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rmc-oden.com\/blog\/archives\/114027\/#%E3%81%AF%E3%81%98%E3%82%81%E3%81%AB\" >\u306f\u3058\u3081\u306b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rmc-oden.com\/blog\/archives\/114027\/#%E5%AE%89%E5%85%A8%E6%80%A7%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8F%E3%82%8B%E8%B2%A1%E5%8B%99%E6%8C%87%E6%A8%99%E3%81%BE%E3%81%A8%E3%82%81\" >\u5b89\u5168\u6027\u306b\u304b\u304b\u308f\u308b\u8ca1\u52d9\u6307\u6a19\u307e\u3068\u3081<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rmc-oden.com\/blog\/archives\/114027\/#%E7%9F%AD%E6%9C%9F%E5%AE%89%E5%85%A8%E6%80%A7%E5%88%86%E6%9E%90\" >\u77ed\u671f\u5b89\u5168\u6027\u5206\u6790<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rmc-oden.com\/blog\/archives\/114027\/#%E9%95%B7%E6%9C%9F%E5%AE%89%E5%85%A8%E6%80%A7%E5%88%86%E6%9E%90\" >\u9577\u671f\u5b89\u5168\u6027\u5206\u6790<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rmc-oden.com\/blog\/archives\/114027\/#%E8%B3%87%E6%9C%AC%E8%AA%BF%E9%81%94%E6%A7%8B%E9%80%A0\" >\u8cc7\u672c\u8abf\u9054\u69cb\u9020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rmc-oden.com\/blog\/archives\/114027\/#%E3%81%9D%E3%81%AE%E4%BB%96\" >\u305d\u306e\u4ed6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/rmc-oden.com\/blog\/archives\/114027\/#%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\" >\u304a\u308f\u308a\u306b<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E3%81%AF%E3%81%98%E3%82%81%E3%81%AB\"><\/span><span style=\"font-size: 14pt;\"><span style=\"color: #008000; text-decoration: underline;\">\u306f\u3058\u3081\u306b<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4eca\u65e5\u306f6\u67082\u65e5\u3067\u3059\u3002\u3053\u306e\u65e5\u3068\u8a00\u3048\u3070\u30fb\u30fb\u30fb<\/p>\n<p>\u662d\u548c61(1986)\u5e746\u67082\u65e5\u3001\u5f53\u6642\u306e\u4e2d\u66fd\u6839\u5eb7\u5f18\u9996\u76f8\u304c\u8846\u8b70\u9662\u3092\u89e3\u6563\u3057\u3001\u8846\u8b70\u9662\u3068\u53c2\u8b70\u9662\u306e\u9078\u6319\u3092\u540c\u3058\u65e5\u306b\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\uff08\u8846\u53c2\u540c\u65e5\u9078\u6319\uff09\u3002\u30de\u30b9\u30b3\u30df\u304c\u4e2d\u66fd\u6839\u6c0f\u306e\u300c\u6b7b\u3093\u3060\u3075\u308a\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u55a7\u4f1d\u3057\u3001\u300c\u6b7b\u3093\u3060\u3075\u308a\u89e3\u6563\u300d\u3068\u8ad6\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u6642\u3092\u6700\u5f8c\u306b\u3001\u8846\u53c2\u540c\u65e5\u9078\u6319\u306f\u884c\u308f\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u4eca\u5e74\u306f\u300c\u3042\u308b\u3093\u3058\u3083\u306a\u3044\u304b\u300d\u3068\u3044\u3046\u5642\u304c\u6d41\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u52d5\u5411\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>\u305d\u3046\u3044\u3048\u3070\u30016\u67082\u65e5\u306f\u3001\u79c1\u306f\u305f\u307e\u305f\u307e\u6bce\u5e74\u30b9\u30a4\u30fc\u30c4\u3092\u98df\u3079\u3066\u3044\u308b\u6c17\u304c\u3057\u307e\u3059\u3002<\/p>\n<p>\u3055\u3066\u3001\u672c\u984c\u306b\u5165\u308a\u307e\u3057\u3087\u3046\uff01<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%AE%89%E5%85%A8%E6%80%A7%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8F%E3%82%8B%E8%B2%A1%E5%8B%99%E6%8C%87%E6%A8%99%E3%81%BE%E3%81%A8%E3%82%81\"><\/span><span style=\"font-size: 14pt;\"><span style=\"color: #008000; text-decoration: underline;\">\u5b89\u5168\u6027\u306b\u304b\u304b\u308f\u308b\u8ca1\u52d9\u6307\u6a19\u307e\u3068\u3081<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u672c\u7a3f\u306f<a href=\"http:\/\/rmc-oden.com\/blog\/archives\/113722\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u306e\u7d9a\u304d\u3067\u3059\u3002<\/p>\n<p>\u5b89\u5168\u6027\u304c\u5fc5\u8981\u306a\u7406\u7531\u3067\u3059\u304c\u3001\u524d\u56de\u8a18\u4e8b\u3067\u3082\u8a00\u53ca\u3057\u305f\u3068\u304a\u308a\u3001\u300c\u6295\u8cc7\u30fb\u878d\u8cc7\u3057\u305f\u304a\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u304b\u300d\u3068\u3044\u3046\u6295\u8cc7\u30fb\u878d\u8cc7\u3057\u305f\u6295\u8cc7\u5bb6\u30fb\u9280\u884c\u5bb6\u306b\u3068\u3063\u3066\u6975\u3081\u3066\u5927\u5207\u306a\u554f\u306b\u7b54\u3048\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u77ed\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\u3068\u652f\u6255\u7fa9\u52d9\u306e\u5bfe\u5fdc\u3092\u5206\u6790\u3059\u308b\u300c\u77ed\u671f\u5b89\u5168\u6027\u5206\u6790\u300d\u3001\u9577\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\u3068\u652f\u6255\u7fa9\u52d9\u306e\u5bfe\u5fdc\u3092\u5206\u6790\u3059\u308b\u300c\u9577\u671f\u5b89\u5168\u6027\u5206\u6790\u300d\u3001\u4ed6\u4eba\u8cc7\u672c\u3068\u81ea\u5df1\u8cc7\u672c\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u5206\u6790\u3059\u308b\u300c\u8cc7\u672c\u8abf\u9054\u69cb\u9020\u5206\u6790\u300d\u3001\u305d\u308c\u306b\u52a0\u3048\u3066\u300c\u30a4\u30f3\u30bf\u30ec\u30b9\u30c8\u30fb\u30ab\u30d0\u30ec\u30c3\u30b8\u30ec\u30b7\u30aa\u300d\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>1.\u77ed\u671f\u5b89\u5168\u6027\u5206\u6790<br \/>\n\u30fb\u6d41\u52d5\u6bd4\u7387<br \/>\n\u30fb\u5f53\u5ea7\u6bd4\u7387<br \/>\n2.\u9577\u671f\u5b89\u5168\u6027\u5206\u6790<br \/>\n\u30fb\u56fa\u5b9a\u6bd4\u7387<br \/>\n\u30fb\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387<br \/>\n3.\u8cc7\u672c\u8abf\u9054\u69cb\u9020\u5206\u6790<br \/>\n\u30fb\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<br \/>\n\u30fb\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8<br \/>\n\u30fb\u8ca0\u50b5\u6bd4\u7387<br \/>\n4.\u305d\u306e\u4ed6<br \/>\n\u30fb\u30a4\u30f3\u30bf\u30ec\u30b9\u30c8\u30fb\u30ab\u30d0\u30ec\u30c3\u30b8\u30ec\u30b7\u30aa<\/p>\n<p>\u203b\u7a74\u57cb\u3081\u5f62\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%9F%AD%E6%9C%9F%E5%AE%89%E5%85%A8%E6%80%A7%E5%88%86%E6%9E%90\"><\/span><span style=\"font-size: 14pt;\"><span style=\"color: #008000; text-decoration: underline;\">\u77ed\u671f\u5b89\u5168\u6027\u5206\u6790<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30fb<span style=\"font-weight: bold; background-color: #ffff99;\">\u6d41\u52d5\u6bd4\u7387<\/span>(Current ratio)<br \/>\n\u8a08\u7b97\u5f0f: \u6d41\u52d5\u6bd4\u7387(%) = \u6d41\u52d5\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5<\/p>\n<p>\u77ed\u671f\u7684\u306a\u652f\u6255\u7fa9\u52d9(\u6d41\u52d5\u8ca0\u50b5)\u306b\u5bfe\u3057\u3066\u30011\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u8cc7\u7523(\u6d41\u52d5\u8cc7\u7523)\u304c\u3069\u308c\u3060\u3051\u78ba\u4fdd\u3067\u304d\u3066\u3044\u308b\u304b\u3092\u8868\u3059\u6307\u6a19\u3067\u3059\u3002<\/p>\n<p>\u6d41\u52d5\u6bd4\u7387\u306f[<span style=\"color: #ffffff;\">200<\/span>]%\u4ee5\u4e0a\u304c\u671b\u307e\u3057\u304f\u3001[<span style=\"color: #ffffff;\">100<\/span>]%\u4ee5\u4e0a\u304c\u5fc5\u8981\u3068\u3055\u308c\u307e\u3059\u3002<br \/>\n\u5927\u307e\u304b\u306b\u307f\u3066[<span style=\"color: #ffffff;\">\u6d41\u52d5\u8cc7\u7523\uff1e\u6d41\u52d5\u8ca0\u50b5<\/span>]\u3068\u306a\u3063\u3066\u3044\u308c\u3070\u77ed\u671f\u9593\uff081\u5e74\uff09\u306e\u4f1a\u793e\u306e\u652f\u6255\u80fd\u529b\u306f\u554f\u984c\u306a\u3044\u3060\u308d\u3046\u3068\u8003\u3048\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u30fb<span style=\"font-weight: bold; background-color: #ffff99;\">\u5f53\u5ea7\u6bd4\u7387<\/span>(Quick assets ratio)<br \/>\n\u8a08\u7b97\u5f0f: \u5f53\u5ea7\u6bd4\u7387(%) = \u5f53\u5ea7\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5<\/p>\n<p>\u6d41\u52d5\u6bd4\u7387\u306e\u5206\u5b50\u3092\u3088\u308a\u56de\u53ce\u53ef\u80fd\u6027\u306e\u9ad8\u3044\u5f53\u5ea7\u8cc7\u7523\u306b\u7f6e\u304d\u63db\u3048\u305f\u3082\u306e\u3067\u3001\u3088\u308a\u53b3\u683c\u306b\u77ed\u671f\u306e\u652f\u6255\u80fd\u529b\u3092\u8a55\u4fa1\u3059\u308b\u6307\u6a19\u3067\u3059\u3002<\/p>\n<p>\u5f53\u5ea7\u6bd4\u7387\u306f[<span style=\"color: #ffffff;\">100<\/span>]%\u4ee5\u4e0a\u304c\u671b\u307e\u3057\u3044\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f53\u5ea7\u8cc7\u7523\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u4ee3\u8868\u7684\u306a\u9805\u76ee\u306f[ <span style=\"color: #ffffff;\">\u68da\u5378\u8cc7\u7523<\/span> ]\u3067\u3059\u3002[ <span style=\"color: #ffffff;\">\u68da\u5378\u8cc7\u7523<\/span> ]\u306b\u6295\u3058\u305f\u8cc7\u91d1\u304c\u73fe\u91d1\u5316\u3055\u308c\u308b\u307e\u3067\u9577\u671f\u306b\u53ca\u3073\u3001\u73fe\u91d1\u5316\u3055\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u7c21\u4fbf\u7684\u306b\u8a08\u7b97\u3059\u308b\u5834\u5408\u306f\u3001\u5f53\u5ea7\u8cc7\u7523 = \u6d41\u52d5\u8cc7\u7523 \uff0d [ <span style=\"color: #ffffff;\">\u68da\u5378\u8cc7\u7523<\/span> ] \u3068\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3002<\/p>\n<p>\u306a\u304a\u3001\u5206\u6bcd\u306e\u5f53\u5ea7\u8cc7\u7523 = [ <span style=\"color: #ffffff;\">\u73fe\u91d1\u53ca\u3073\u9810\u91d1<\/span> ] + [ <span style=\"color: #ffffff;\">\u53d7\u53d6\u624b\u5f62<\/span> ] + [ <span style=\"color: #ffffff;\">\u58f2\u639b\u91d1<\/span> ] + [ <span style=\"color: #ffffff;\">\u6709\u4fa1\u8a3c\u5238<\/span> ]\u3068\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f53\u5ea7\u8cc7\u7523\u306e\u8a08\u7b97\u304b\u3089\u306f\u3001\u6d41\u52d5\u8cc7\u7523\u306e\u3046\u3061\u3001[ <span style=\"color: #ffffff;\">\u68da\u5378\u8cc7\u7523<\/span> ]\u3001\u524d\u6255\u8cbb\u7528\u3001\u524d\u6e21\u91d1\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3001\u305d\u306e\u4ed6\u3068\u3044\u3063\u305f\u9805\u76ee\u304c\u9664\u5916\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E9%95%B7%E6%9C%9F%E5%AE%89%E5%85%A8%E6%80%A7%E5%88%86%E6%9E%90\"><\/span><span style=\"font-size: 14pt;\"><span style=\"color: #008000; text-decoration: underline;\">\u9577\u671f\u5b89\u5168\u6027\u5206\u6790<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30fb<span style=\"font-weight: bold; background-color: #ffff99;\">\u56fa\u5b9a\u6bd4\u7387<\/span>(fixed ratio)<br \/>\n\u8a08\u7b97\u5f0f: \u56fa\u5b9a\u6bd4\u7387(%) = \u56fa\u5b9a\u8cc7\u7523 \u00f7 \u81ea\u5df1\u8cc7\u672c<\/p>\n<p>(\u8fd4\u6e08\u7fa9\u52d9\u306e\u306a\u3044)\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u3069\u306e\u7a0b\u5ea6\u4fdd\u6709\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u6bd4\u7387\u304c\u4f4e\u3044\u307b\u3069\u3001\u5b89\u5168\u306a\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u53ce\u76ca\u3092\u3082\u305f\u3089\u3059\u6cb9\u7530\u3001\u767a\u96fb\u6240\u3001\u822a\u7a7a\u6a5f\u3001\u5de5\u5834\u3001\u8cc3\u8cb8\u7528\u5efa\u7269\u7b49\u3092\u9577\u671f\u8cc7\u91d1(20\u5e74\u30ed\u30fc\u30f3\u7b49)\u3067\u53d6\u5f97\u3059\u308b\u3053\u3068\u306f\u5fc5\u305a\u3057\u3082\u5371\u967a\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u300c\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\u300d\u306e\u767b\u5834\u3067\u3059\u3002<\/p>\n<p>\u30fb<span style=\"font-weight: bold; background-color: #ffff99;\">\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387<\/span>(Fixed Assets to Fixed Liability Ratio)<br \/>\n\u8a08\u7b97\u5f0f: \u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387(%) = \u56fa\u5b9a\u8cc7\u7523 \u00f7 (\u81ea\u5df1\u8cc7\u672c + \u56fa\u5b9a\u8ca0\u50b5)<\/p>\n<p>\u9577\u671f\u8cc7\u672c\uff08\u81ea\u5df1\u8cc7\u672c\u3068\u56fa\u5b9a\u8ca0\u50b5\uff09\u306b\u5bfe\u3057\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u3069\u306e\u7a0b\u5ea6\u4fdd\u6709\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\u306f\u3001[ <span style=\"color: #ffffff;\">100<\/span> ]%\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u3055\u308c\u307e\u3059\u3002\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\u304c[<span style=\"color: #ffffff;\">100<\/span>]%\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u300c\u77ed\u671f\u8ca0\u50b5\u3067\u9577\u671f\u9593\u5229\u7528\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u300d\u7591\u3044\u304c\u5f37\u3044\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u8010\u7528\u5e74\u657020\u5e74\u306e\u5de5\u5834\u30923\u5e74\u30ed\u30fc\u30f3\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306a\u3069\u3001\u8cc7\u7523\u304c\u751f\u307f\u51fa\u3059\u53ce\u76ca\u3067\u306f\u5143\u672c\u8fd4\u6e08\u306b\u7aae\u3057\u3066\u3057\u307e\u3046\u4e8b\u4f8b\u304c\u307f\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B3%87%E6%9C%AC%E8%AA%BF%E9%81%94%E6%A7%8B%E9%80%A0\"><\/span><span style=\"font-size: 14pt;\"><span style=\"color: #008000; text-decoration: underline;\">\u8cc7\u672c\u8abf\u9054\u69cb\u9020<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4ed6\u4eba\u8cc7\u672c\u3092\u3069\u306e\u7a0b\u5ea6\u6d3b\u7528\u3057\u3066\u3044\u308b\u304b\u3092\u8868\u3059\u6307\u6a19\u3067\u3059\u3002\u524d\u56de\u306e\u53ce\u76ca\u6027\u306b\u95a2\u3059\u308b\u6307\u6a19\u3067\u3082\u8a00\u53ca\u3057\u307e\u3057\u305f\u304c\u3001\u8cc7\u672c\u69cb\u9020\u306f\u672c\u6765\u306f\u8cc7\u672c\u53ce\u76ca\u6027\u306b\u3082\u5b89\u5168\u6027\u306b\u3082\u7d61\u3093\u3067\u304f\u308b\u6307\u6a19\u3067\u3059\u3002\u306a\u306e\u3067\u3059\u304c\u3001<strong><span style=\"color: #ff0000;\">\u4e2d\u5c0f\u4f01\u696d\u8a3a\u65ad\u58eb\u8a66\u9a13\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u306f\u300c\u5b89\u5168\u6027\u306e\u6307\u6a19\u300d\u3068\u3057\u3066\u89e3\u7b54\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059<\/span><\/strong>\u306e\u3067\u3001\u7686\u69d8\u6c17\u3092\u3064\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30fb<span style=\"font-weight: bold; background-color: #ffff99;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/span>(equity ratio)<br \/>\n\u8a08\u7b97\u5f0f: \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387(%) = \u81ea\u5df1\u8cc7\u672c \u00f7 \u7dcf\u8cc7\u7523<\/p>\n<p>\u7dcf\u8cc7\u672c\u306b\u5360\u3081\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u6bd4\u7387\u3092\u8868\u3057\u307e\u3059\u3002\u6307\u6a19\u306e\u6027\u8cea\u4e0a\u3001\u25ef%\u3068\u3044\u3046\u8868\u793a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8(financial leverage)<br \/>\n\u8a08\u7b97\u5f0f: \u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8 = \u7dcf\u8cc7\u7523 \u00f7 \u81ea\u5df1\u8cc7\u672c<\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3001\u4f55\u500d\u306e\u8cc7\u672c\u3092\u6d3b\u7528\u3057\u3066\u3044\u308b\u304b\u3092\u8868\u3057\u307e\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u9006\u6570\u3067\u3001\u25ef\u500d\u3068\u3044\u3046\u8868\u793a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb<span style=\"font-weight: bold; background-color: #ffff99;\">\u8ca0\u50b5\u6bd4\u7387<\/span>(DER; Debt Equity Ratio)<br \/>\n\u8a08\u7b97\u5f0f: \u8ca0\u50b5\u6bd4\u7387(%) = \u8ca0\u50b5 \u00f7 \u81ea\u5df1\u8cc7\u672c<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%81%9D%E3%81%AE%E4%BB%96\"><\/span><span style=\"font-size: 14pt;\"><span style=\"color: #008000; text-decoration: underline;\">\u305d\u306e\u4ed6<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30fb\u30a4\u30f3\u30bf\u30ec\u30b9\u30c8\u30fb\u30ab\u30d0\u30ec\u30c3\u30b8\u30ec\u30b7\u30aa(ICR: Interest Coverage Ratio)<br \/>\n\u8a08\u7b97\u5f0f: ICR = \u4e8b\u696d\u5229\u76ca \u00f7 \u91d1\u878d\u8cbb\u7528<\/p>\n<p>\u652f\u6255\u5229\u606f\u306a\u3069\u306e\u91d1\u878d\u8cbb\u7528\u306b\u5bfe\u3057\u3001\u672c\u696d\u306e\u5229\u76ca\uff08\u55b6\u696d\u5229\u76ca\uff09\u304a\u3088\u3073\u8ca1\u52d9\u6d3b\u52d5\u306e\u53ce\u76ca\uff08\u91d1\u878d\u53ce\u76ca\uff09\u3092\u5408\u7b97\u3057\u305f\u300c\u4e8b\u696d\u5229\u76ca\u300d\u304c\u4f55\u500d\u3067\u3042\u308b\u304b\u3092\u8868\u3059\u6307\u6a19\u3067\u3059\u3002\u500d\u7387\u304c\u9ad8\u3044\u307b\u3069\u3001\u50b5\u6a29\u8005\u306b\u3068\u3063\u3066\u306e\u5b89\u5168\u6027\u304c\u9ad8\u3044\u3068\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30bf\u30ec\u30b9\u30c8\u30fb\u30ab\u30d0\u30ec\u30c3\u30b8\u30ec\u30b7\u30aa\u306f\u3001\u4e0a\u8ff0\u306e\u6307\u6a19\u3068\u306f\u7570\u306a\u308a\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u9805\u76ee\u3092\u53cd\u6620\u3057\u305f\u6307\u6a19\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\"><\/span><span style=\"font-size: 14pt;\"><span style=\"color: #008000; text-decoration: underline;\">\u304a\u308f\u308a\u306b<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u8ca1\u52d9\u6307\u6a19\u306f1\u6b21\u3067\u30822\u6b21\u3067\u3082\u554f\u308f\u308c\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u78ba\u8a8d\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u308c\u3067\u306f\u307e\u305f\uff5e\u3002<\/p>\n<hr \/>\n<div align=\"center\"><b>\u3044\u3044\u306d\uff01<\/b>\u3068\u601d\u3063\u3066\u3044\u305f\u3060\u3051\u305f\u3089<br \/>\n<a href=\"http:\/\/qualification.blogmura.com\/shindanshi_shiken\/ranking.html\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/samurai.blogmura.com\/shindanshi\/img\/shindanshi200_40.gif\" alt=\"\u306b\u307b\u3093\u30d6\u30ed\u30b0\u6751 \u58eb\u696d\u30d6\u30ed\u30b0 \u4e2d\u5c0f\u4f01\u696d\u8a3a\u65ad\u58eb\u3078\" width=\"200\" height=\"40\" border=\"0\" \/><\/a><br \/>\n\u2191\u305c\u3072\u3001<b>\u30af\u30ea\u30c3\u30af(\u6295\u7968)\u304a\u9858\u3044\u3057\u307e\u3059\uff01<\/b>\u2191<\/div>\n<div align=\"center\"><strong>\u7686\u69d8\u304b\u3089\u306e\u5fdc\u63f4<\/strong>\u304c\u6211\u3005\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\uff01\uff01<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u273f\uff1a\u2740\u3000\u96fb\u5b50\u66f8\u7c4d\u3000\u671f\u9593\u9650\u5b9a\u7121\u6599\u516c\u958b\u306e\u304a\u77e5\u3089\u305b\u3000\u273f\uff1a\u2740 \u96fb\u5b50\u66f8\u7c4d\u300e\u4e2d\u5c0f\u4f01\u696d\u8a3a\u65ad\u58eb\u8a66\u9a13 \u4e00\u767a\u5408\u683c\u300f\u306e\u7b2c\uff11\u7ae0\uff5e\u7b2c\uff13\u7ae0\u3092 \u671f\u9593\u9650\u5b9a\u3067\u7121\u6599\u516c\u958b\u4e2d\u3067\u3059\uff01 \u3053\u3061\u3089\u306e\u7279\u8a2d\u30da\u30fc\u30b8\u306e\u6700\u4e0b\u90e8\u3088\u308a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3044\u305f\u3060\u3051\u307e\u3059\u3002 \u516c\u958b\u671f\u9593\uff1a2019\u5e74 [&hellip;]<\/p>\n","protected":false},"author":104,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"vkexunit_cta_each_option":"","footnotes":""},"categories":[1,4,20,5,258,520,544],"tags":[],"class_list":["post-114027","post","type-post","status-publish","format-standard","hentry","category-1","category-00-","category-02-","category-10-","category-14-iv-","category-520","category-544"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/posts\/114027","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/users\/104"}],"replies":[{"embeddable":true,"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/comments?post=114027"}],"version-history":[{"count":0,"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/posts\/114027\/revisions"}],"wp:attachment":[{"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/media?parent=114027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/categories?post=114027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rmc-oden.com\/blog\/wp-json\/wp\/v2\/tags?post=114027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}