{"id":2427,"date":"2022-03-17T23:15:29","date_gmt":"2022-03-17T14:15:29","guid":{"rendered":"https:\/\/www.excel-no-mori-blog.jp\/?p=2427"},"modified":"2024-04-25T15:07:37","modified_gmt":"2024-04-25T06:07:37","slug":"%e3%80%90%e7%b5%8c%e7%90%86%e3%80%91%e3%82%ad%e3%83%a3%e3%83%83%e3%82%b7%e3%83%a5%e3%83%95%e3%83%ad%e3%83%bc%e8%a8%88%e7%ae%97%e6%9b%b8%e3%81%a8%e3%81%af%ef%bc%9fb-s%e3%80%81p-l%e3%81%ab%e6%ac%a1","status":"publish","type":"post","link":"https:\/\/www.excel-no-mori-blog.jp\/?p=2427","title":{"rendered":"\u3010\u6211\u304c\u5bb6\u306e\u5bb6\u8a08\u7ba1\u7406\u3082\u7d39\u4ecb\u3011\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u308a\u65b9\uff01\u55b6\u696dCF\u306e\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u306e\u9055\u3044\u3082\u89e3\u8aac"},"content":{"rendered":"\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong><span class=\"st-mymarker-s\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/span><\/strong>\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u3068\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306b\u6b21\u3050<span class=\"st-mymarker-s\">\u7b2c\uff13\u306e\u91cd\u8981\u306a\u6c7a\u7b97\u66f8<\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u3053\u306e\u6c7a\u7b97\u66f8\u306f\u7279\u5b9a\u306e\u671f\u9593\u306e\u4f1a\u793e\u306e<strong>\u304a\u91d1\u306e\u6d41\u308c\uff08\uff1d\u5897\u6e1b\uff09<\/strong>\u3092\u8868\u3059\u3082\u306e\u3067\u3001B\/S\u3084P\/L\u3088\u308a<strong>\u30ea\u30a2\u30eb\u306a\u771f\u5b9f\u3092\u7269\u8a9e\u3063\u3066\u3044\u308b\u6c7a\u7b97\u66f8<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u4e2d\u5c0f\u4f01\u696d\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u79c1\u306f\u73fe\u5f79\u7d4c\u7406\u90e8\u54e1\u3068\u3057\u3066\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u8cc7\u91d1\u7ba1\u7406\u306e\u3057\u3084\u3059\u3055\u3092\u6d3b\u7528\u3057\u3066\u3001<span class=\"st-mymarker-s-b\"><span class=\"st-mymarker-s\">\u6211\u304c\u5bb6\u306e\u5bb6\u8a08\u7c3f\u306b\u3082\u3053\u306e\u6c7a\u7b97\u66f8\u3092\u53d6\u308a\u5165\u308c\u3066\u3044\u307e\u3059<\/span><\/span>\u3002<\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u4eca\u56de\u306f\u3001\u305d\u3093\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u69cb\u6210\u3068\u898b\u65b9\u3001\u696d\u7e3e\u306e\u826f\u3057\u60aa\u3057\u306e\u5224\u65ad\u306e\u4ed5\u65b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br><br>\u305c\u3072\u4f1a\u793e\u3067\u52e4\u3081\u3066\u3044\u308b\u65b9\u3060\u3051\u3067\u306a\u304f\u3001<span class=\"st-mymarker-s\">\u5bb6\u8a08\u306e\u7ba1\u7406\u306b\u3082\u4f7f\u3048\u305d\u3046<\/span>\u304b\u3082\u3001\u3068\u3044\u3046\u8996\u70b9\u3067\u6c17\u697d\u306b\u8aad\u3093\u3067\u3044\u305f\u3060\u3051\u308b\u3068\u5b09\u3057\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u3067\u306f\u3001\u3055\u3063\u305d\u304f\u3044\u3063\u3066\u307f\u307e\u3057\u3087\u3046\uff01<\/p>\n\n\n\n<div style=\"height:52px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_74 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" 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: #999;color:#999\" 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><\/span><\/a><\/span><\/div>\n<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:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E8%A8%88%E7%AE%97%E6%9B%B8%E3%81%A8%E3%81%AF%EF%BC%9F\" >\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%EF%BC%93%E3%81%A4%E3%81%AE%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC\" >\uff13\u3064\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%E5%96%B6%E6%A5%AD%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC\" >\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%E9%96%93%E6%8E%A5%E6%B3%95\" >\u9593\u63a5\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%E7%9B%B4%E6%8E%A5%E6%B3%95\" >\u76f4\u63a5\u6cd5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%E6%8A%95%E8%B3%87%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC\" >\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%E8%B2%A1%E5%8B%99%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC\" >\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%E3%83%95%E3%83%AA%E3%83%BC%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC\" >\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%EF%BC%94%E6%AE%B5%E9%9A%8E%E3%81%AE%E8%89%AF%E3%81%97%E6%82%AA%E3%81%97%E3%81%AE%E5%88%A4%E6%96%AD%E3%81%AE%E4%BB%95%E6%96%B9\" >\uff14\u6bb5\u968e\u306e\u826f\u3057\u60aa\u3057\u306e\u5224\u65ad\u306e\u4ed5\u65b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%E6%97%A5%E7%94%A3%E8%87%AA%E5%8B%95%E8%BB%8A%E3%81%AE%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E8%A8%88%E7%AE%97%E6%9B%B8%E3%82%92%E8%AA%AD%E3%81%BF%E8%A7%A3%E3%81%93%E3%81%86\" >\u65e5\u7523\u81ea\u52d5\u8eca\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u8aad\u307f\u89e3\u3053\u3046<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.excel-no-mori-blog.jp\/?p=2427\/#%E6%88%91%E3%81%8C%E5%AE%B6%E3%81%AE%E5%AE%B6%E8%A8%88%E7%B0%BF%E3%81%A8%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E8%A8%88%E7%AE%97%E6%9B%B8\" >\u6211\u304c\u5bb6\u306e\u5bb6\u8a08\u7c3f\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E8%A8%88%E7%AE%97%E6%9B%B8%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-2.jpg\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-2.jpg\" alt=\"\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u304a\u91d1\u306e\u5897\u6e1b\u306e\u5185\u8a33\u3092\u8868\u3057\u305f\u6c7a\u7b97\u66f8\" class=\"wp-image-53428\" width=\"544\" height=\"371\"\/><\/a><\/figure><\/div>\n\n\n<div style=\"height:59px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u5148\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08C\/F\uff09\u306f\u3001<span class=\"st-mymarker-s\">\u304a\u91d1\u306e\u5897\u6e1b\u306e\u5185\u8a33\u3092\u8868\u3057\u305f\u6c7a\u7b97\u66f8<\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-st-paragraph-circle-o\"><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8(C\/F\uff09<\/strong>\uff1a<strong><span class=\"st-mymarker-s-b\"><span class=\"st-mymarker-s\">\u3069\u306e\u3088\u3046\u306a\u7406\u7531\u3067\u304a\u91d1\u304c\u5897\u6e1b\u3057\u305f\u304b<\/span><\/span><\/strong>\u3092\u8868\u3057\u305f\u6c7a\u7b97\u66f8<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u3068\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3058\u3083\u3060\u3081\u306a\u306e\uff1f\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u3053\u306e\uff12\u3064\u306e\u6c7a\u7b97\u66f8\u3067\u306f\u4ee5\u4e0b\u306e\u7406\u7531\u3067\u3001\u304a\u91d1\u306e\u5897\u6e1b\u304c\u63b4\u3081\u306a\u3044\uff08\u63b4\u307f\u3065\u3089\u3044\uff09\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-st-paragraph-attention has-st-margin-bottom has-st-margin-bottom-2\"><strong>\u8cb8\u501f\u5bfe\u7167\u8868(B\/S\uff09<\/strong>\uff1a\u73fe\u91d1\u3084\u9810\u91d1\u3001\u501f\u5165\u91d1\u306e<strong>\u6b8b\u9ad8<\/strong>\u3084\u524d\u671f\u9593\u304b\u3089\u306e<strong>\u5897\u6e1b<\/strong>\u3092\u78ba\u8a8d\u3067\u304d\u308b\u304c\u3001<strong>\u5897\u6e1b\u3057\u305f\u7406\u7531\u306f\u8a73\u3057\u304f\u5206\u304b\u3089\u306a\u3044<\/strong>\u3002<\/p>\n\n\n\n<p class=\"is-style-st-paragraph-attention has-st-margin-bottom has-st-margin-bottom-2\"><strong>\u640d\u76ca\u8a08\u7b97\u66f8(P\/L\uff09<\/strong>\uff1a\u53ce\u76ca\u3068\u8cbb\u7528\u306f\u78ba\u8a8d\u3067\u304d\u308b\u304c\u3001<strong>\u300c\u53ce\u76ca\uff1d\u5165\u91d1\u3001\u8cbb\u7528\uff1d\u51fa\u91d1\u300d\u3067\u306f\u306a\u3044<\/strong>\u305f\u3081\u3001\u5897\u6e1b\u3057\u305f\u7406\u7531\u306f\u5206\u304b\u3089\u306a\u3044\u3002<\/p>\n\n\n\n<div style=\"height:34px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%93%E3%81%A4%E3%81%AE%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC\"><\/span>\uff13\u3064\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u305d\u308c\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u3001\u3082\u3046\u4e00\u6bb5\u968e\u6398\u308a\u4e0b\u3052\u3066\u8aac\u660e\u3057\u307e\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc(\u4ee5\u4e0b\u7565\u3001CF)<\/strong>\u306b\u306f\uff13\u3064\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u3042\u308a\u3001<span style=\"color:#591f8b\" class=\"tadv-color\"><strong>\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc(\u55b6\u696dCF\uff09<\/strong><\/span>\u3068<span style=\"color:#f78da7\" class=\"tadv-color\"><strong>\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc(\u6295\u8cc7CF\uff09<\/strong><\/span>\u3068<strong><span style=\"color:#00B900\" class=\"tadv-color\">\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\u8ca1\u52d9CF\uff09<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u6e1b\u306f\u5fc5\u305a<strong>\u3053\u306e\uff13\u3064\u306e\u3069\u308c\u304b\u306b\u8a72\u5f53<\/strong>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:12px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"is-style-st-paragraph-marumozi has-pale-cyan-blue-background-color has-background\"><strong>&#x1f447;\u8a73\u7d30\u306f\u6b21\u4ee5\u964d\u306e\u898b\u51fa\u3057\u3067\u8aac\u660e\u3057\u307e\u3059\u304c\u3001\u6982\u8981\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"is-style-st-paragraph-check has-st-margin-bottom has-st-margin-bottom-2\"><strong>\u55b6\u696dCF\uff1a\u5546\u58f2\u4e0a\u306e\u304a\u91d1\u306e\u51fa\u5165\u308a\u3000\u3000<\/strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u4f8b\uff1a\u58f2\u4e0a\u5165\u91d1\u3084\u53d7\u53d6\u914d\u5f53\u91d1\u3001\u6750\u6599\u8cbb\u652f\u6255\u306a\u3069<strong><br>\u6295\u8cc7CF\uff1a\u6295\u8cc7\u3084\u8cc7\u91d1\u904b\u7528\u306b\u95a2\u3059\u308b\u304a\u91d1\u306e\u51fa\u5165\u308a<\/strong>\u3000\u3000\u4f8b\uff1a\u8a2d\u5099\u6295\u8cc7\u3084\u6709\u4fa1\u8a3c\u5238\u306e\u8cfc\u5165\u306a\u3069<strong><br>\u8ca1\u52d9CF\uff1a\u8cc7\u91d1\u8abf\u9054\u304c\u3089\u307f\u306e\u304a\u91d1\u306e\u51fa\u5165\u308a<\/strong>\u3000\u3000\u3000\u3000\u3000\u4f8b\uff1a\u501f\u5165\u8fd4\u6e08\u3084\u914d\u5f53\u91d1\u652f\u6255\u306a\u3069<\/p>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong><span class=\"st-mymarker-s\">\u55b6\u696dCF\u3068\u6295\u8cc7CF\u3068\u8ca1\u52d9CF\u306e\u5408\u8a08\u304c<strong>\u30d7\u30e9\u30b9\u306b\u306a\u308b\u3068\u304a\u91d1\u304c\u5897\u3048\u305f<\/strong><\/span><\/strong>\u3053\u3068\u3092\u610f\u5473\u3057\u3001<strong><strong><span class=\"st-mymarker-s-b\">\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u3068\u304a\u91d1\u304c\u6e1b\u3063\u305f<\/span><\/strong><\/strong>\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-3.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-3.png\" alt=\"CF(\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc)\u306e\u8a08\u7b97\u5f0f\" class=\"wp-image-53431\" width=\"548\" height=\"131\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>CF(\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc)\u306e\u8a08\u7b97\u5f0f<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:51px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u307e\u305f\u3001\u55b6\u696dCF\u3068\u6295\u8cc7CF\u3092\u5408\u7b97\u3057\u305f\u3082\u306e\u3092<strong><span class=\"st-mymarker-s\">\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc(FCF\uff09<\/span><\/strong>\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-4.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-4.png\" alt=\"FCF(\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc)\u306e\u8a08\u7b97\u5f0f\" class=\"wp-image-53432\" width=\"440\" height=\"128\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>FCF(\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc)\u306e\u8a08\u7b97\u5f0f<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u5177\u4f53\u7684\u306a\u4f8b\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u8aac\u660e\u3059\u308b\u3068\u4e0b\u306e\u3088\u3046\u306a\u8868\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-5.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-5.png\" alt=\"\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u5185\u8a33\u306e\u4f8b\" class=\"wp-image-53433\" width=\"602\" height=\"440\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u5185\u8a33\u306e\u4f8b<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:59px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u4e0a\u304b\u3089\u3001<strong><span style=\"color:#63249b\" class=\"tadv-color\">\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed<\/span>\u30fc<\/strong><span style=\"color:#5f1ca0\" class=\"tadv-color\"><strong>\uff08\u55b6\u696dCF)<\/strong><\/span><strong>\u3068<span style=\"color:#f78da7\" class=\"tadv-color\">\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\u6295\u8cc7CF\uff09<\/span>\u3068<\/strong><span style=\"color:#00B900\" class=\"tadv-color\"><strong>\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc(\u8ca1\u52d9CF\uff09<\/strong><\/span>\u306e\uff13\u30d6\u30ed\u30c3\u30af\u306b\u5206\u304b\u308c\u3066\u3044\u3066\u3001\u5404CF\u306e\u5185\u8a33\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u307e\u305f\u3001\u4e0b\u304b\u3089\uff13\u884c\u76ee\u306e\u9805\u76ee\u306b\u306f\u300c<strong>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306e\u5897\u6e1b<\/strong>\u300d\u304c\u3042\u308a\u3001\u3053\u306e\u91d1\u984d\u304c<strong><span class=\"st-mymarker-s\">\u30d7\u30e9\u30b9\u304b\u30de\u30a4\u30ca\u30b9\u304b\u3067\u304a\u91d1\u304c\u5897\u3048\u305f\u304b\u3069\u3046\u304b<\/span><\/strong>\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u3055\u3089\u306b\u3001\u4e00\u756a\u4e0b\u306e\u9805\u76ee\u306b\u306f\u300c<strong>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306e\u671f\u672b\u6b8b\u9ad8<\/strong>\u300d\u304c\u3042\u308a\u3001\u55b6\u696dCF\u3068\u6295\u8cc7CF\u3068\u8ca1\u52d9CF\u306e\u5408\u8a08\u91d1\u984d\u306b\u3001\u671f\u9996(\uff11\u5e74\u306e\u59cb\u307e\u308a\uff09\u306b\u6301\u3063\u3066\u3044\u305f<strong>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269<\/strong>\u3092\u8db3\u3057\u305f\u91d1\u984d\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001<strong><span class=\"st-mymarker-s\">\u304a\u91d1\u304c\u3044\u304f\u3089\u6b8b\u3063\u3066\u3044\u308b\u304b\u4e00\u76ee\u77ad\u7136<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<div style=\"height:49px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"st-kaiwa-box clearfix wp-block-st-blocks-st-kaiwa kaiwaicon3\">\r\n\t<div class=\"st-kaiwa-area2\">\r\n\t\t<div class=\"st-kaiwa-hukidashi2\"><div class=\"st-kaiwa-hukidashi-content\">\n<p><strong>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269<\/strong>\u306f<strong>\u73fe\u91d1<\/strong>\u3084<strong>\u9810\u91d1<\/strong>\u306e\u307b\u304b\u306b\u3001\uff13\u30ab\u6708\u4ee5\u5185\u306b\u63db\u91d1\u53ef\u80fd\u306a\u77ed\u671f\u6295\u8cc7\u306a\u3069\u306e<strong>\u73fe\u91d1\u540c\u7b49\u7269<\/strong>\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<\/div><\/div>\r\n\t<\/div>\r\n\t<div class=\"st-kaiwa-face2\"><img decoding=\"async\" src=\"http:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2022\/09\/-1-e1663401258801.jpg\" alt=\"\u79c1\" width=\"100\" height=\"100\">\r\n\t\t<div class=\"st-kaiwa-face-name2\">\u79c1<\/div>\r\n\t<\/div>\r\n<\/div>\n\n\n\n<div style=\"height:67px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%96%B6%E6%A5%AD%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC\"><\/span>\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-6.jpg\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-6.jpg\" alt=\"\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u5546\u58f2\u4e0a\u306e\u304a\u91d1\u306e\u5897\u6e1b\u3092\u8868\u3057\u305f\u3082\u306e\" class=\"wp-image-53435\" width=\"516\" height=\"352\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u5546\u58f2\u4e0a\u306e\u304a\u91d1\u306e\u5897\u6e1b\u3092\u8868\u3057\u305f\u3082\u306e<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:75px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">CF\u306e\u6982\u8981\u3092\u4e0a\u306e\u898b\u51fa\u3057\u3067\u8aac\u660e\u3057\u307e\u3057\u305f\u306e\u3067\u3001\u6b21\u306f<strong><span class=\"st-mymarker-s\">\u55b6\u696dCF<\/span><\/strong>\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u55b6\u696dCF\u306f\u3001\u5546\u58f2\u4e0a\u306e\u304a\u91d1\u306e\u5897\u6e1b\u3092\u8868\u3057\u305f\u3082\u306e\u306a\u306e\u3067\u3001\uff13\u3064\u306eCF\u306e\u4e2d\u3067\u6700\u3082\u91cd\u8981\u306a\u533a\u5206\u3067\u3001\u3053\u306e<span class=\"huto\"><span class=\"st-mymarker-s\">\u55b6\u696dCF\u304c\u30d7\u30e9\u30b9\u304b\u30de\u30a4\u30ca\u30b9\u304b\u304c\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8<\/span><\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong><span class=\"st-mymarker-s-b\"><span class=\"st-mymarker-s\">\u3053\u306e\u6570\u5024\u304c\u5927\u304d\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u5546\u58f2\u3067\u7a3c\u3052\u308b\u529b\u304c\u5927\u304d\u3044<\/span><\/span><\/strong>\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u55b6\u696dCF\u306f\u3001<strong>\u5546\u58f2\u4e0a\u306e\u304a\u91d1\u306e\u51fa\u5165\u308a<\/strong>\u304c\u8a72\u5f53\u3059\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9805\u76ee\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-7.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-7.png\" alt=\"\u55b6\u696dCF\u306e\u5185\u8a33\" class=\"wp-image-53436\" width=\"393\" height=\"294\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u55b6\u696dCF\u306e\u5185\u8a33<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:67px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u3057\u304b\u3057\u3001\u6c17\u3065\u3044\u305f\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u3093\u305b\u3093\u304c\u3001&#x1f446;\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u5404\u9805\u76ee\u306b\u306f\u3001<span class=\"st-mymarker-s-b\">\u55b6\u696d\u5165\u91d1\u3084\u6750\u6599\u8cbb\u652f\u6255\u306a\u3069\u306e\u8a18\u8f09\u9805\u76ee\u304c\u7121\u3044<\/span>\u3067\u3059\u3088\u306d\u3002<br><br>\u305d\u306e\u7406\u7531\u306f\u3001<strong><span class=\"st-mymarker-s\">\u55b6\u696dCF\u306e\u8a18\u8f09\u65b9\u6cd5\u306b\u306f\uff12\u7a2e\u985e<\/span><\/strong>\u3042\u308a\u3001<strong>\u4e00\u3064\u306f\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca\u3092\u57fa\u6e96\u306b\u305a\u308c\u5206\u3092\u88dc\u6b63\u3059\u308b<\/strong><span class=\"tadv-color\" style=\"color:#00B900\"><strong><span class=\"oomozi\">\u9593\u63a5\u6cd5<\/span><\/strong><\/span>\u3068\u3001\u3082\u3046\u4e00\u3064\u306f\u3001<strong>\u5404\u5165\u91d1\u9805\u76ee\u304b\u3089\u5404\u51fa\u91d1\u9805\u76ee\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3059\u308b<\/strong><span class=\"tadv-color\" style=\"color:#3d2af5\"><strong><span class=\"oomozi\">\u76f4\u63a5\u6cd5<\/span><\/strong><\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u4e00\u822c\u7684\u306b\u9593\u63a5\u6cd5\u3067\u55b6\u696dCF\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u5c06\u6765\u306e\u898b\u901a\u3057\u3084\u4e88\u7b97\u3092\u7b56\u5b9a\u3059\u308b\u4e0a\u3067\u306f\u76f4\u63a5\u6cd5\u306e\u65b9\u304c\u5229\u7528\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u306e\u304c\u5b9f\u52d9\u8005\u3067\u3042\u308b\u79c1\u306e\u5370\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u3053\u306e\u9593\u63a5\u6cd5\u3068\u76f4\u63a5\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u4e0b\u306e\u898b\u51fa\u3057\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3059\u306e\u3067\u3001\u8208\u5473\u306e\u3042\u308b\u65b9\u306f\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div style=\"height:52px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%96%93%E6%8E%A5%E6%B3%95\"><\/span>\u9593\u63a5\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u9593\u63a5\u6cd5\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u8868\u3092\u4f7f\u3063\u3066\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u5148\u8ff0\u306e\u3068\u304a\u308a\u9593\u63a5\u6cd5\u306e\u4e00\u756a\u4e0a\u306e<strong>\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u304b\u3089\u8a08\u7b97\u304c\u30b9\u30bf\u30fc\u30c8<\/strong>\u3067\u3001<strong>\u305d\u306e\u4e0b\u306b\u8a08\uff14\u3064\u306e\u8abf\u6574\u9805\u76ee<\/strong>\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u69cb\u9020\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"st-kaiwa-box clearfix wp-block-st-blocks-st-kaiwa kaiwaicon3\">\r\n\t<div class=\"st-kaiwa-area2\">\r\n\t\t<div class=\"st-kaiwa-hukidashi2\"><div class=\"st-kaiwa-hukidashi-content\">\n<p>\u96d1\u3060\u3051\u3069\u3001<span class=\"st-mymarker-s\">\u767a\u751f\u3057\u305f\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u5206\u3060\u3051\u55b6\u696dCF\u304c\u5897\u6e1b\u3057\u305f\u3068\u3057\u3088\u3046<\/span>\u3001\u3063\u3066\u3053\u3068\u3060\u306d\u3002<\/p>\n<\/div><\/div>\r\n\t<\/div>\r\n\t<div class=\"st-kaiwa-face2\"><img decoding=\"async\" src=\"http:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2022\/09\/-1-e1663401258801.jpg\" alt=\"\u79c1\" width=\"100\" height=\"100\">\r\n\t\t<div class=\"st-kaiwa-face-name2\">\u79c1<\/div>\r\n\t<\/div>\r\n<\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-8.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-8.png\" alt=\"\u55b6\u696dCF(\u9593\u63a5\u6cd5)\" class=\"wp-image-53437\" width=\"492\" height=\"324\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u55b6\u696dCF(\u9593\u63a5\u6cd5)<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:23px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u307e\u305a\u8abf\u6574\u306e<span style=\"color:#e92f3d\" class=\"tadv-color\"><strong>\u7b2c\u4e00\u5206\u985e<\/strong><\/span>\u306f\u3001<strong>\u8cbb\u7528\u306b\u8a08\u4e0a\u3055\u308c\u305f\u304c\u73fe\u91d1\u304c\u51fa\u3066\u3044\u306a\u3044<\/strong>\u9805\u76ee\u306e\u8abf\u6574\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u4f8b\u3048\u3070\u3001<strong>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong>\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u5024\u306e\u76ee\u6e1b\u308a\u3092\u8868\u3057\u3066\u3044\u308b\u3060\u3051\u306a\u306e\u3067\u5b9f\u969b\u306e\u73fe\u91d1\u306e\u6e1b\u5c11\u306f\u95a2\u4fc2\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u305d\u306e\u767a\u751f\u5206\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><span style=\"color:#00B900\" class=\"tadv-color\"><strong>\u7b2c\u4e8c\u5206\u985e<\/strong><\/span>\u306f\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306e\u4e2d\u306b\u542b\u307e\u308c\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u55b6\u696d\u6d3b\u52d5<strong>\u5916<\/strong>\u306e\u8cbb\u7528\u3084\u53ce\u76ca\u306e\u8abf\u6574\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u55b6\u696dCF\u306f\u672c\u696d\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u6e1b\u3092\u8868\u3059\u3082\u306e\u306a\u306e\u3067\u3001\u672c\u696d\u5916\u3067\u884c\u3063\u305f\u6709\u4fa1\u8a3c\u5238\u3092\u58f2\u5374\u3057\u305f\u5229\u76ca\uff08\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca\uff09\u306a\u3069\u306f\u3053\u306e\u9805\u76ee\u304b\u3089\u9664\u5916\u3059\u308b\u305f\u3081\u306b\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:21px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2 has-very-dark-gray-color has-text-color\"><strong>\u7b2c\u4e09\u5206\u985e<\/strong>\u306f\u3001<span style=\"color:#313131\" class=\"tadv-color\">\u300c\u58f2\u4e0a\u50b5\u6a29\u306e\u5897\u6e1b\u984d\u300d\u300c\u68da\u5378\u8cc7\u7523\u306e\u5897\u52a0\u984d\u300d\u300c\u8cb7\u639b\u50b5\u52d9\u306e\u5897\u52a0\u984d\u300d\u306a\u3069\u306b\u3088\u308b\u8abf\u6574\u3067\u3059\u3002<\/span><br><span style=\"color:#313131\" class=\"tadv-color\">\u3053\u308c\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u524d\u671f\u6b8b\u9ad8\u304b\u3089\u306e\u5897\u6e1b\u984d\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2 has-very-dark-gray-color has-text-color\"><span style=\"color:#313131\" class=\"tadv-color\">\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u50b5\u6a29\u304c\u6e1b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u306f\u5165\u91d1\u304c\u5897\u3048\u305f\u3068\u8003\u3048\u3001<strong>\u300c\u58f2\u4e0a\u50b5\u6a29\u306e\u6e1b\u5c11\uff1d\u73fe\u91d1\u5897\u52a0\u300d<\/strong>\u3068\u8003\u3048\u307e\u3059\u3002<\/span><br>\u540c\u69d8\u306b\u3001<span style=\"color:#313131\" class=\"tadv-color\">\u68da\u5378\u8cc7\u7523\u304c\u6e1b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u306f\u8cc7\u7523\u306e\u8cfc\u5165\u984d\u304c\u6e1b\u3063\u305f\u3068\u8003\u3048\u3001<strong>\u300c\u68da\u5378\u8cc7\u7523\u306e\u6e1b\u5c11\uff1d\u73fe\u91d1\u5897\u52a0\u300d<\/strong>\u3001<\/span><br>\u540c\u69d8\u306b\u3001<span style=\"color:#313131\" class=\"tadv-color\">\u8cb7\u639b\u50b5\u52d9\u304c\u6e1b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u306f\u6301\u3063\u3066\u3044\u305f\u50b5\u52d9\u3092\u5c65\u884c\u3057\u305f\u305f\u3081\u3068\u8003\u3048\u3001<strong>\u300c\u8cb7\u639b\u50b5\u52d9\u306e\u6e1b\u5c11\uff1d\u73fe\u91d1\u6e1b\u5c11\u300d<\/strong>\u3068\u8003\u3048\u307e\u3059\u3002<\/span><\/p>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-9.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-9.png\" alt=\"\u55b6\u696dCF\u306e\u9593\u63a5\u6cd5\u3067\u8abf\u6574\u3059\u308b\u7b26\u53f7\u4e00\u89a7\" class=\"wp-image-53438\" width=\"408\" height=\"186\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u55b6\u696dCF\u306e\u9593\u63a5\u6cd5\u3067\u8abf\u6574\u3059\u308b\u7b26\u53f7\u4e00\u89a7<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-vivid-yellow-color has-text-color\"><strong>\u7b2c\u56db\u5206\u985e<\/strong><span style=\"color:#313131\" class=\"tadv-color\">\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u8abf\u6574\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"has-vivid-yellow-color has-text-color\"><span style=\"color:#313131\" class=\"tadv-color\"><strong>\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306b\u306f\u6cd5\u4eba\u7a0e\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093<\/strong>\u306e\u3067\u3001\u652f\u6255\u3063\u305f\u6cd5\u4eba\u7a0e\u3084\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u770c\u7a0e\u306a\u3069\u3092\u8abf\u6574\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-vivid-yellow-color has-text-color\"><strong><span style=\"color:#313131\" class=\"tadv-color\">\u3053\u306e\u3088\u3046\u306b\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u304b\u3089\u7b2c\u4e00\uff5e\u7b2c\u56db\u5206\u985e\u306e\u8abf\u6574\u5206\u3092\u52a0\u7b97\u6e1b\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u6700\u7d42\u7684\u306b\u55b6\u696dCF\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<div style=\"height:28px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%9B%B4%E6%8E%A5%E6%B3%95\"><\/span>\u76f4\u63a5\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u6b21\u306b\u7d39\u4ecb\u3059\u308b\u306e\u306f\u3001<strong><span class=\"st-mymarker-s\">\u76f4\u63a5\u6cd5<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u76f4\u63a5\u6cd5\u306f\u3001<strong><span class=\"st-mymarker-s\">\u5404\u5165\u91d1\u9805\u76ee\u304b\u3089\u5404\u51fa\u91d1\u9805\u76ee\u3092\u5f15\u3044\u3066\u7b97\u51fa\u3059\u308b\u30b7\u30f3\u30d7\u30eb\u306a\u65b9\u6cd5<\/span><\/strong>\u3067\u3001\u4f1a\u8a08\u77e5\u8b58\u304c\u7121\u304f\u3066\u3082\u5206\u304b\u308a\u3084\u3059\u3044\u624b\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong>\u55b6\u696d\u5165\u91d1\u3001\u6750\u6599\u8cbb\u652f\u6255\u3001\u4eba\u4ef6\u8cbb\u652f\u6255\u3001\u7d4c\u8cbb\uff08\u7a0e\u91d1\u542b\u3080\uff09<\/strong>\u306e\uff14\u5206\u985e\u306b\u5206\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u3053\u306e\u65b9\u6cd5\u306e<span class=\"st-mymarker-s-b\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/span>\u3068\u3057\u3066\u306f\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081<span class=\"st-mymarker-s-b\">\u55b6\u696dCF\u304c\u304a\u304a\u3088\u305d\u671f\u5f85\u5024\u901a\u308a\u306a\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u671f\u5f85\u5024\u304b\u3089\u5916\u308c\u3066\u3044\u308b\u306e\u304b\u5206\u304b\u308a\u3065\u3089\u3044<\/span>\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-10.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-10.png\" alt=\"\" class=\"wp-image-53439\" width=\"483\" height=\"373\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u55b6\u696dCF(\u76f4\u63a5\u6cd5)<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:75px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%8A%95%E8%B3%87%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC\"><\/span>\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-11.jpg\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-11.jpg\" alt=\"\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308bCF\" class=\"wp-image-53440\" width=\"469\" height=\"321\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308bCF<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:74px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong>\u6295\u8cc7CF<\/strong>\u306f\u3001<strong>\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong>\u3067\u3001<strong>\u8cc7\u91d1\u904b\u7528\u4e0a\u306e\u304a\u91d1\u306e\u51fa\u5165\u308a<\/strong>\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u6295\u8cc7\u6d3b\u52d5\u3068\u306f\u3001<span class=\"st-mymarker-s\">\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\u3084\u58f2\u5374\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u8cfc\u5165\u3084\u58f2\u5374<\/span>\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u88fd\u9020\u696d\u3067\u4ee3\u8868\u7684\u306a\u6295\u8cc7\u3068\u3044\u3048\u3070\u3001<strong>\u91d1\u578b\u3084\u8a2d\u5099\u3001\u5efa\u5c4b\u3001\u904b\u642c\u5177\u3084\u69cb\u7bc9\u7269\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<p class=\"is-style-st-paragraph-check\"><strong>\u3010\u6295\u8cc7CF\u306e\u4e00\u4f8b\u3011<\/strong><br><strong>\u56fa\u5b9a\u8cc7\u7523\u8cfc\u5165<\/strong>\uff08\u91d1\u578b\u3001\u8a2d\u5099\u3001\u306a\u3069\uff09<br><strong>\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374<br>\u6709\u4fa1\u8a3c\u5238\u8cfc\u5165<br>\u6709\u4fa1\u8a3c\u5238\u58f2\u5374<br>\u793e\u50b5\u8cfc\u5165\u306a\u3069<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\"><\/div>\n<\/div>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-12.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-12.png\" alt=\"\u6295\u8cc7CF\u306e\u5185\u8a33\" class=\"wp-image-53441\" width=\"489\" height=\"139\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u6295\u8cc7CF\u306e\u5185\u8a33<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B2%A1%E5%8B%99%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC\"><\/span>\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-13.jpg\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-13.jpg\" alt=\"\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u4e0a\u306e\u304a\u91d1\u306e\u51fa\u5165\u308a\u3092\u8868\u3059\" class=\"wp-image-53442\" width=\"487\" height=\"328\"\/><\/a><\/figure><\/div>\n\n\n<div style=\"height:61px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong>\u8ca1\u52d9CF<\/strong>\u306f\u3001<strong><span class=\"st-mymarker-s-b\">\u8cc7\u91d1\u8abf\u9054\u4e0a\u306e\u304a\u91d1\u306e\u51fa\u5165\u308a<\/span><\/strong>\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3068\u9280\u884c\u304b\u3089\u501f\u5165\u3092\u884c\u3063\u3066\u4f1a\u793e\u7d4c\u55b6\u306b\u5f53\u3066\u307e\u3059\u304c\u3001<strong><span class=\"st-mymarker-s\">\u9280\u884c\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u3066\u3044\u304f\u3089\u5897\u3048\u305f\u304b<\/span><\/strong>\u3001<strong><span class=\"st-mymarker-s\">\u9280\u884c\u306b\u8fd4\u6e08\u3057\u3066\u3044\u304f\u3089\u6e1b\u3063\u305f\u304b<\/span><\/strong>\u3001\u306a\u3069\u304c\u8ca1\u52d9CF\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u307e\u305f\u3001\u682a\u4e3b\u3078\u306e\u5229\u76ca\u306e\u9084\u5143\u306b\u3042\u305f\u308b<strong><strong>\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044<\/strong><\/strong>\u3082\u8ca1\u52d9CF\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<p class=\"is-style-st-paragraph-pen\"><strong>\u3010\u8ca1\u52d9CF\u306e\u4e00\u4f8b\u3011<\/strong><br><strong>\u501f\u5165\u91d1\u8fd4\u6e08<br>\u501f\u5165\u91d1\u5897\u52a0<br>\u914d\u5f53\u91d1\u652f\u6255<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\"><\/div>\n<\/div>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-14.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-14.png\" alt=\"\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5185\u8a33\" class=\"wp-image-53443\" width=\"465\" height=\"154\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5185\u8a33<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%83%AA%E3%83%BC%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC\"><\/span>\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001<strong>\u55b6\u696dCF\u3068\u6295\u8cc7CF\u3092\u8db3\u3057\u305f\u3082\u306e<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong><span class=\"st-mymarker-s\"><span class=\"st-mymarker-s-b\">\u3069<\/span><\/span><span class=\"st-mymarker-s-b\">\u3046\u3057\u3066\u8ca1\u52d9CF\u3092\u9664\u3044\u3066\uff13\u3064\u306eCF\u306e\u3046\u3061\u3053\u306e\uff12\u3064\u3092\u8db3\u3059\u306e\uff1f<\/span><\/strong>\u3068\u7591\u554f\u306b\u611f\u3058\u3089\u308c\u308b\u65b9\u3082\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u305d\u308c\u306f\u3001<strong>\u300c\u30d5\u30ea\u30fc\u300d<\/strong>\u306e\u540d\u524d\u306e\u3068\u304a\u308a\u3001<span class=\"st-mymarker-s\">\u4f1a\u793e\u304c\u81ea\u7531\u306b\u4f7f\u3048\u308b\u304a\u91d1\u306b\u306a\u308b<\/span>\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u8ca1\u52d9CF\u306f\u9280\u884c\u304b\u3089\u306e\u501f\u5165\u91d1\u3067\u5897\u3048\u307e\u3059\u304c\u3001\u305d\u306e\u501f\u5165\u91d1\u306f\u4f1a\u793e\u304c\u8fd4\u6e08\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u306e\u3067\u3044\u305a\u308c\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u8ca1\u52d9CF\u3067\u304a\u91d1\u304c\u5897\u3048\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u6d6e\u304b\u308c\u3066\u559c\u3076\u4eba\u306f\u3044\u306a\u3044\u3067\u3059\u3088\u306d(\u7b11)<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u305d\u306e\u305f\u3081<span class=\"st-mymarker-s\">FCF\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308c\u3070\u3042\u308b\u307b\u3069\u512a\u826f\u306a\u4f1a\u793e<\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u9006\u306b<span class=\"st-mymarker-s-b\">FCF\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308c\u3070\u304a\u91d1\u304c\u6e1b\u3063\u3066\u3044\u3063\u3066\u3044\u308b<\/span>\u3053\u3068\u3092\u8868\u3057\u3001\u30de\u30a4\u30ca\u30b9\u304c\u9023\u7d9a\u3067\u7d9a\u304f\u3068\u3001\u4f1a\u793e\u306e\u5b58\u7d9a\u306e\u305f\u3081\u306b\u8cc7\u7523\u3092\u53d6\u308a\u5d29\u3059\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u306a\u3069\u3001<span class=\"st-mymarker-s-b\">\u5012\u7523\u306e\u5371\u967a\u6027\u304c\u3042\u308b\u4f1a\u793e<\/span>\u3068\u3044\u3063\u3066\u904e\u8a00\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<div style=\"height:9px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-15.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-15.png\" alt=\"FCF\u306e\u8a08\u7b97\u5f0f\" class=\"wp-image-53444\" width=\"517\" height=\"147\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>FCF\u306e\u8a08\u7b97\u5f0f<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%94%E6%AE%B5%E9%9A%8E%E3%81%AE%E8%89%AF%E3%81%97%E6%82%AA%E3%81%97%E3%81%AE%E5%88%A4%E6%96%AD%E3%81%AE%E4%BB%95%E6%96%B9\"><\/span>\uff14\u6bb5\u968e\u306e\u826f\u3057\u60aa\u3057\u306e\u5224\u65ad\u306e\u4ed5\u65b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-16.jpg\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-16.jpg\" alt=\"\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3069\u3046\u826f\u3057\u60aa\u3057\u3092\u5224\u65ad\u3059\u308c\u3070\u3044\u3044\uff1f\" class=\"wp-image-53445\" width=\"503\" height=\"339\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3069\u3046\u826f\u3057\u60aa\u3057\u3092\u5224\u65ad\u3059\u308c\u3070\u3044\u3044\uff1f<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u55b6\u696dCF\u3068\u6295\u8cc7CF\u3068\u8ca1\u52d9CF\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u305d\u308c\u3067\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u898b\u3066<span class=\"st-mymarker-s\"><span class=\"st-mymarker-s-b\">\u3069\u306e\u3088\u3046\u306b<\/span><\/span><span class=\"st-mymarker-s-b\">\u826f\u3057\u60aa\u3057\u3092\u5224\u65ad<\/span>\u3059\u308c\u3070\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u5404CF\u306b\u306f\u30d7\u30e9\u30b9\u3068\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e<strong>\u7d44\u307f\u5408\u308f\u305b\u306f\u8a088\u30d1\u30bf\u30fc\u30f3<\/strong>(\uff12\u00d7\uff12\u00d7\uff12\uff09\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u6700\u3082\u5065\u5168\u306a\u4f1a\u793e\u306f\u3001<strong><span class=\"st-mymarker-s\">\u300e\u55b6\u696dCF\uff1a\uff0b\u3001\u6295\u8cc7CF\uff1a\uff0d\u3001\u8ca1\u52d9CF\uff1a\uff0d\u300f<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u7406\u7531\u306f\u3001\u672c\u696d\u3067\u3057\u3063\u304b\u308a\u7a3c\u304e\u306a\u304c\u3089\u3001\u5c06\u6765\u306e\u5546\u58f2\u306e\u305f\u3081\u306e\u6295\u8cc7\u3092\u884c\u3044\u3001\u3055\u3089\u306b\u8cc7\u91d1\u8abf\u9054\u3057\u305f\u304a\u91d1\u3092\u8fd4\u305b\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u9006\u306b\u6700\u3082\u30c0\u30e1\u306a\u30d1\u30bf\u30fc\u30f3\u306f<strong><span class=\"st-mymarker-s-b\">\u300e\u55b6\u696dCF\uff1a\uff0d\u3001\u6295\u8cc7CF\uff1a\uff0d(\u307b\u307c0\u306b\u8fd1\u3044\uff09\u3001\u8ca1\u52d9CF\uff1a\uff0d\u300f<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u672c\u696d\u3067\u7a3c\u3052\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5c06\u6765\u306e\u305f\u3081\u306e\u6295\u8cc7\u306b\u304a\u91d1\u3092\u56de\u305b\u3066\u304a\u3089\u305a\u3001\u8cc7\u91d1\u8abf\u9054\u3057\u305f\u304a\u91d1\u306e\u8fd4\u6e08\u3092\u5f37\u3044\u3089\u308c\u3066\u3044\u308b\u72b6\u614b\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td><strong>\u30bf\u30a4\u30d7<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u55b6\u696d<\/strong><strong>CF<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u6295\u8cc7<\/strong><strong>CF<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8ca1\u52d9<\/strong><strong>CF<\/strong><\/td><\/tr><tr><td>\u512a\u7b49\u751f<\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0d<\/td><\/tr><tr><td>\u512a\u7b49\u751f<\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0d<\/td><\/tr><tr><td>\u512a\u7b49\u751f<\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><\/tr><tr><td>\u53ca\u7b2c\u70b9<\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0d<\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><\/tr><tr><td>\u3084\u3084\u6ce8\u610f<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\uff0d<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0d<\/td><\/tr><tr><td>\u3084\u3084\u6ce8\u610f<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\uff0d<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><td class=\"has-text-align-center\" data-align=\"center\">+<\/td><\/tr><tr><td>\u3084\u3084\u6ce8\u610f<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\uff0d<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0b<\/td><\/tr><tr><td>\u5012\u7523\u5bf8\u524d<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\uff0d<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\uff0d<\/strong><strong>(<\/strong><strong>\u307b\u307c<\/strong><strong>0)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\uff0d<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%97%A5%E7%94%A3%E8%87%AA%E5%8B%95%E8%BB%8A%E3%81%AE%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E8%A8%88%E7%AE%97%E6%9B%B8%E3%82%92%E8%AA%AD%E3%81%BF%E8%A7%A3%E3%81%93%E3%81%86\"><\/span>\u65e5\u7523\u81ea\u52d5\u8eca\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u8aad\u307f\u89e3\u3053\u3046<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u6b21\u306b<strong>\u65e5\u7523\u81ea\u52d5\u8eca\u3231<\/strong>\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u8a66\u3057\u306b\u8aad\u307f\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u4e0b\u306e\u8868\u306f\u65e5\u7523\u306e2020\u5e74\uff13\u6708\u671f\uff5e2022\u5e74\uff13\u6708\u671f\u7b2c\uff13Q\u307e\u3067\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3067\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-18.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-18.png\" alt=\"\u65e5\u7523\u81ea\u52d5\u8eca\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5b9f\u7e3e\" class=\"wp-image-53447\" width=\"515\" height=\"320\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u65e5\u7523\u81ea\u52d5\u8eca\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5b9f\u7e3e<\/strong><\/figcaption><\/figure><\/div>\n\n\n<p class=\"has-light-green-cyan-background-color has-background\"><strong>\u5f15\u7528\u5143\uff1aIR BANK\u3000<br><a href=\"https:\/\/irbank.net\/E02142\/cf\">https:\/\/irbank.net\/E02142\/<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u3069\u306e\u671f\u9593\u3082\u55b6\u696dCF\u306f\u30d7\u30e9\u30b9\u3001\u6295\u8cc7CF\u306f\uff0d\u3067\u512a\u7b49\u751f\u30bf\u30a4\u30d7\u306e\u6c7a\u7b97\u66f8\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u79c1\u76ee\u7dda\u3067\u306f\uff14\u3064\u306e\u6ce8\u76ee\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"is-style-st-paragraph-attention\"><strong><span style=\"text-decoration: underline\" class=\"underline\">\u6ce8\u76ee\u2460<\/span><\/strong><br>21\u5e74\uff13\u6708\u671f\uff11Q(\uff12\uff10\u5e74\uff14\uff5e\uff16\u6708\uff09\u306e\u55b6\u696dCF\u306f20,539\u767e\u4e07\u5186\u3068\u304e\u308a\u304e\u308a\u30d7\u30e9\u30b9\u306e\u30ec\u30d9\u30eb\u3067\u3001FCF\u306f\uff0d185,546\u767e\u4e07\u5186\u3068<span class=\"st-mymarker-s\">\u30de\u30a4\u30ca\u30b9<\/span>\u3067\u7740\u5730\u3057\u3066\u3044\u308b\u3002\u30b3\u30ed\u30ca\u306b\u3088\u308b\u6025\u6fc0\u306a\u751f\u7523\u4e2d\u6b62\u306a\u3069\u306e\u5916\u7684\u8981\u56e0\u304c\u3042\u3063\u305f\u3068\u63a8\u6e2c\u51fa\u6765\u308b\u3002<\/p>\n\n\n\n<p class=\"is-style-st-paragraph-attention\"><strong><span style=\"text-decoration: underline\" class=\"underline\">\u6ce8\u76ee\u2781<\/span><\/strong><br>22\u5e74\uff13\u6708\u671f\uff13Q(21\u5e749\uff5e12\u6708\uff09\u306e\u55b6\u696dCF\u306f610,241\u767e\u4e07\u5186\u3060\u304c\u30012\u5e74\u524d\u306e\u55b6\u696dCF810,283\u5186\u307e\u3067\u306b\u306f\u81f3\u3089\u305a\u3001<span class=\"st-mymarker-s\">\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u3068\u534a\u5c0e\u4f53\u4e0d\u8db3\u7b49\u306e\u5f71\u97ff\u304c\u56de\u5fa9\u3057\u304d\u3063\u3066\u3044\u306a\u3044<\/span>\u3088\u3046\u306b\u601d\u3048\u308b\u3002<\/p>\n\n\n\n<p class=\"is-style-st-paragraph-attention\"><strong><span style=\"text-decoration: underline\" class=\"underline\">\u6ce8\u76ee\u2462<\/span><\/strong><br>22\u5e74\uff13\u6708\u671f\uff13Q(21\u5e749\uff5e12\u6708\uff09\u306e\u6295\u8cc7CF\u306f\u2010222,480\u767e\u4e07\u5186\u3068\u5c11\u306a\u3044\u304c<span class=\"st-mymarker-s\">\u3001EV\u5316\u306a\u3069\u306e\u6025\u6fc0\u306a\u696d\u754c\u5909\u5316\u306b\u4f34\u3046\u6295\u8cc7\u304c\u884c\u3048\u3066\u3044\u308b\u306e\u304b<\/span>\u3001\u65b0\u8eca\u4e21\u3078\u306e\u6295\u8cc7\u304c\u884c\u3048\u3066\u3044\u308b\u304b\u6c17\u306b\u306a\u308b\u3002<\/p>\n\n\n\n<p class=\"is-style-st-paragraph-attention\"><strong><span style=\"text-decoration: underline\" class=\"underline\">\u6ce8\u76ee\u2463<\/span><\/strong><br>22\u5e74\uff13\u6708\u671f\uff13Q(21\u5e749\uff5e12\u6708\uff09\u306e\u8ca1\u52d9CF\u306f\u2010700,299\u767e\u4e07\u5186\u3068\u501f\u5165\u91d1\u3092\u5927\u304d\u304f\u8fd4\u6e08\u3057\u305f\u6a21\u69d8\u3002<span class=\"st-mymarker-s\">\u5148\u3005\u306e\u5927\u578b\u6295\u8cc7\u3078\u5099\u3048\u308b\u305f\u3081<\/span>\u501f\u5165\u91d1\u306e\u7e2e\u5c0f\u3092\u56f3\u3063\u3066\u3044\u308b\uff1f<\/p>\n\n\n\n<div class=\"st-kaiwa-box clearfix wp-block-st-blocks-st-kaiwa kaiwaicon3\">\r\n\t<div class=\"st-kaiwa-area2\">\r\n\t\t<div class=\"st-kaiwa-hukidashi2\"><div class=\"st-kaiwa-hukidashi-content\">\n<p>\u4e0a\u5834\u4f1a\u793e\u306eIR\u306f\u30cd\u30c3\u30c8\u3067\u95b2\u89a7\u3067\u304d\u308b\u306e\u3067\u3001\u3053\u306e\u3088\u3046\u306b<span class=\"st-mymarker-s\">\u6c7a\u7b97\u66f8\u304b\u3089\u7d4c\u55b6\u72b6\u6cc1\u3092\u63a8\u6e2c\u3059\u308b<\/span>\u3068\u9762\u767d\u3044\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p>\u7686\u3055\u3093\u304c\u52e4\u3081\u3089\u308c\u3066\u3044\u308b\u4f1a\u793e\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u304b\u7406\u89e3\u51fa\u6765\u3066\u3044\u307e\u3059\u304b\uff1f<\/p>\n<\/div><\/div>\r\n\t<\/div>\r\n\t<div class=\"st-kaiwa-face2\"><img decoding=\"async\" src=\"http:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2022\/09\/-1-e1663401258801.jpg\" alt=\"\u79c1\" width=\"100\" height=\"100\">\r\n\t\t<div class=\"st-kaiwa-face-name2\">\u79c1<\/div>\r\n\t<\/div>\r\n<\/div>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%88%91%E3%81%8C%E5%AE%B6%E3%81%AE%E5%AE%B6%E8%A8%88%E7%B0%BF%E3%81%A8%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%95%E3%83%AD%E3%83%BC%E8%A8%88%E7%AE%97%E6%9B%B8\"><\/span>\u6211\u304c\u5bb6\u306e\u5bb6\u8a08\u7c3f\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u79c1\u306f\u7d4c\u7406\u90e8\u306e\u8077\u696d\u7656\u304b\u3089\u304b\u3001\u4e00\u822c\u7684\u306e\u5bb6\u5ead\u3088\u308a\u304a\u91d1\u306e\u7ba1\u7406\u306b\u6642\u9593\u3092\u304b\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u305d\u306e\u4e2d\u3067\u3082\u3001\u4eca\u56de\u7d39\u4ecb\u3057\u305f<span class=\"st-mymarker-s\">CF\u8a08\u7b97\u66f8\u306f\u6211\u304c\u5bb6\u306e\u5bb6\u8a08\u306e\u7ba1\u7406\u3067\u3082\u5229\u7528\u3057\u3066\u3044\u307e\u3059<\/span>\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u59bb\u304b\u3089\u306f\u767d\u3044\u76ee\u3067\u898b\u3089\u308c\u3066\u3044\u305d\u3046\u306a\u6c17\u3082\u3057\u307e\u3059\u304c\u30fb\u30fb\u30fb<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u5c11\u3057\u3060\u3051<strong>\u6211\u304c\u5bb6\u306e\u5bb6\u8a08\u7ba1\u7406\u306e\u65b9\u6cd5<\/strong>\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-19.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-19.png\" alt=\"\u6211\u304c\u5bb6\u306e\u5bb6\u8a08\u7ba1\u7406\u306e\u65b9\u6cd5(\u5bb6\u8a08\u7c3f\u304b\u3089\u8cc7\u91d1\u8a08\u753b\u307e\u3067)\" class=\"wp-image-53449\" width=\"583\" height=\"364\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u6211\u304c\u5bb6\u306e\u5bb6\u8a08\u7ba1\u7406\u306e\u65b9\u6cd5(\u5bb6\u8a08\u7c3f\u304b\u3089\u8cc7\u91d1\u8a08\u753b\u307e\u3067)<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:62px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong><span style=\"text-decoration: underline\" class=\"underline\">\u30b9\u30c6\u30c3\u30d7\u2460<\/span><\/strong><br>\u59bb\u3068\u79c1\u306f\u5bb6\u65cf\u306e\u304a\u91d1\u3092\u4f7f\u3063\u305f\u6642<strong>\u3001<span class=\"st-mymarker-s\">\u6211\u304c\u5bb6\u7528\u306e<strong><strong>Excel<\/strong><\/strong>\u5bb6\u8a08\u7c3f\u30c7\u30fc\u30bf\u306b\u30b9\u30de\u30db\u304b\u3089\u5165\u529b<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u30b9\u30de\u30db\u304b\u3089\u5165\u529b\u3067\u304d\u308b\u306e\u3067\u3001\u4fe1\u53f7\u5f85\u3061\u306a\u3069\u3061\u3087\u3063\u3068\u3057\u305f\u6642\u9593\u3067\u5165\u529b\u3067\u304d\u308b\u306e\u3067\u624b\u8efd\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u7d66\u4e0e\u632f\u308a\u8fbc\u307f\u306a\u3069\u5165\u91d1\u3084\u9280\u884c\u306e\u81ea\u52d5\u5f15\u304d\u843d\u3068\u3057\u306a\u3069\u306e\u5165\u51fa\u91d1\u306f\u59bb\u304c\u5165\u529b\u3057\u3066\u304f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong><span style=\"text-decoration: underline\" class=\"underline\">\u30b9\u30c6\u30c3\u30d7\u2781<\/span><\/strong><br>\u5bb6\u8a08\u7c3f\u3082\u305f\u3060\u91d1\u984d\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001<span class=\"st-mymarker-s\">\u6708\u304c\u59cb\u307e\u308b\u524d\u306b\u76ee\u6a19\u306e\u8caf\u84c4\u984d\u3092\u8a2d\u5b9a<\/span>\u3057\u3001\u304a\u91d1\u304c\u6d6e\u3044\u305f\u6642\u306f\u6765\u6708\u5916\u98df\u306b\u884c\u304f\u306a\u3069\u697d\u3057\u3081\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u7e54\u308a\u8fbc\u3080\u3088\u3046\u306b\u30e1\u30ea\u30cf\u30ea\u3092\u3064\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\"><strong><span style=\"text-decoration: underline\" class=\"underline\">\u30b9\u30c6\u30c3\u30d7\u2462<\/span><\/strong><br>\uff11\u6708\uff5e\uff11\uff12\u6708\u307e\u3067\u306e\u5bb6\u8a08\u7c3f\u304c\u5b8c\u6210\u3057\u305f\u3089\u3001\u79c1\u304c\uff11\u5e74\u9593\u306eCF\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u3066\u5e74\u521d\u306b\u7acb\u3066\u305f\u76ee\u6a19\u3068\u5b9f\u7e3e\u306e\u4e56\u96e2\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br>\u3053\u3053\u3067\u3082\u8caf\u84c4\u306b\u4f59\u88d5\u304c\u3042\u308b\u3088\u3046\u306a\u3089\u3001\u6765\u5e74\u65c5\u884c\u3092\u4e88\u5b9a\u3057\u305f\u308a\u3001\u53e4\u304f\u306a\u3063\u305f\u5bb6\u96fb\u306e\u8cb7\u3044\u66ff\u3048\u3092\u4e88\u5b9a\u3059\u308b\u306a\u3069\u3092\u8a08\u753b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-st-margin-bottom has-st-margin-bottom-2\">\u3053\u306e\u8a18\u4e8b\u306b\u306f\u8f09\u305b\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u79c1\u306f<span class=\"st-mymarker-s\">\u5c06\u6765\u306e\u6211\u304c\u5bb6\u306eCF\u3092\u4f1a\u793e\u3092\u9000\u8077\u3059\u308b\uff16\uff10\u6b73\u307e\u3067\u4f5c\u6210<\/span>\u3057\u9000\u8077\u524d\u306b\u3069\u308c\u3060\u3051\u306e\u304a\u91d1\u304c\u3044\u308b\u304b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u3084\u308a\u3059\u304e\u3067\u3059\u304b\uff1f\uff09<\/p>\n\n\n\n<div style=\"height:16px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"is-style-st-paragraph-marumozi\">&#x1f447;\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u62e1\u5927\u51fa\u6765\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image is-resized\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-20.png\"><img decoding=\"async\" src=\"https:\/\/www.excel-no-mori-blog.jp\/wp-content\/uploads\/2024\/01\/cash-flow-statement-make-operating-cf-20.png\" alt=\"\u6211\u304c\u5bb6\u306e\u751f\u6daf\u8cc7\u91d1\u8a08\u753b\" class=\"wp-image-53450\" width=\"280\" height=\"721\"\/><\/a><figcaption class=\"wp-element-caption\"><strong>\u6211\u304c\u5bb6\u306e\u751f\u6daf\u8cc7\u91d1\u8a08\u753b<\/strong><\/figcaption><\/figure><\/div>\n\n\n<div style=\"height:51px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u3068\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306b\u6b21\u3050\u7b2c\uff13\u306e\u91cd\u8981\u306a\u6c7a\u7b97\u66f8\u3067\u3059\u3002 \u3053\u306e\u6c7a\u7b97\u66f8\u306f\u7279\u5b9a\u306e\u671f &#8230; <\/p>\n","protected":false},"author":1,"featured_media":53426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-2427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trend-notes"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.excel-no-mori-blog.jp\/index.php?rest_route=\/wp\/v2\/posts\/2427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.excel-no-mori-blog.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.excel-no-mori-blog.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.excel-no-mori-blog.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.excel-no-mori-blog.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2427"}],"version-history":[{"count":0,"href":"https:\/\/www.excel-no-mori-blog.jp\/index.php?rest_route=\/wp\/v2\/posts\/2427\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.excel-no-mori-blog.jp\/index.php?rest_route=\/wp\/v2\/media\/53426"}],"wp:attachment":[{"href":"https:\/\/www.excel-no-mori-blog.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.excel-no-mori-blog.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.excel-no-mori-blog.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}