\u3055\u3066\u3001\u79c1\u306f\u65e5\u9803\u3001\u6559\u8077\u54e1\u306e\u8cc7\u7523\u5f62\u6210\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3059\u304c\u3001<\/p>\n\n\n\n
\u306a\u305c\u4eca\u56de\u306e\u30bf\u30a4\u30c8\u30eb\u306f\u3001\u300c\u76f8\u7d9a\u300d\u306a\u306e\u304b\u3001\u3068\u601d\u308f\u308c\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n
\u5b9f\u306f\u3001\u8cc7\u7523\u5f62\u6210\u3068\u76f8\u7d9a\u554f\u984c\u306f\u3001\u3044\u3044\u610f\u5473\u3067\u3082\u3001\u60aa\u3044\u610f\u5473\u3067\u3082\u5927\u304d\u304f\u95a2\u308f\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n
\u76f8\u7d9a\u3068\u805e\u304f\u3068\u3001\u591a\u304f\u306e\u4eba\u304c\u300c\u304a\u91d1\u6301\u3061\u3060\u3051\u306e\u8a71\u300d\u300c\u3046\u3061\u306f\u95a2\u4fc2\u306a\u3044\u300d\u3068\u601d\u3044\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n
\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u3054\u5bb6\u5ead\u3067\u3082\u3001\u591a\u5c11\u306a\u308a\u3068\u3082\u554f\u984c\u304c\u8d77\u3053\u308b\u3082\u306e\u306a\u306e\u3067\u3059\u3002<\/p>\n\n\n\n
\u4eca\u56de\u306f\u3001\u3042\u308b\u4ef2\u306e\u826f\u304b\u3063\u305f\u5144\u5f1f\u304c\u3001\u89aa\u306e\u6b7b\u5f8c\u3001\u907a\u7523\u3092\u5de1\u3063\u3066\u4e89\u3044\u59cb\u3081\u305f\u4e8b\u4f8b\u3092\u901a\u3057\u3066\u300c\u76f8\u7d9a\u300d\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n
\u592b\u5a66\u3068\u3082\u306b\u6559\u54e1\u3001\u4eee\u306bA\u3055\u3093\u592b\u5a66\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
A\u3055\u3093\u306f\u9577\u7537\u3067\u3001\u9577\u5973\u3001\u6b21\u7537\u306e\u5144\u5f1f\u304c\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n
A\u3055\u3093\u306f\u3054\u4e21\u89aa\u306e\u4ecb\u8b77\u3082\u517c\u306d\u3066\u3001\u5b9f\u5bb6\u3067\u540c\u5c45\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n
\u5f0a\u793e\u3067\u3001\u8cc7\u7523\u5f62\u6210\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u969b\u306b\u3001\u5f53\u6642\u3001\u8cc3\u8cb8\u3067\u4f4f\u307e\u308f\u308c\u3066\u3044\u305fA\u3055\u3093\u306b\u3054\u4e21\u89aa\u3068\u540c\u5c45\u3057\u3001\u5bb6\u8cc3\u5206\u3092\u8cc7\u7523\u5f62\u6210\u306b\u56de\u3059\u3053\u3068\u3092\u63d0\u6848\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n
\u9577\u5973\u3068\u6b21\u7537\u306f\u3059\u3067\u306b\u5bb6\u5ead\u3092\u6301\u3061\u3001\u305d\u308c\u305e\u308c\u3001\u6301\u3061\u5bb6\u304c\u3042\u308a\u3001\u3054\u4e21\u89aa\u306e\u5bb6\u304b\u3089\u3082\u304b\u306a\u308a\u306e\u8ddd\u96e2\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n
\u4e00\u65b9\u3001A\u3055\u3093\u306f\u3001\u3054\u4e21\u89aa\u306e\u5bb6\u306e\u8fd1\u304f\u306b\u30a2\u30d1\u30fc\u30c8\u3092\u501f\u308a\u3066\u4f4f\u307e\u308f\u308c\u3066\u3044\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n
\u3053\u306e\u72b6\u6cc1\u3067\u3059\u306e\u3067\u3001\u3054\u4e21\u89aa\u3068\u306e\u540c\u5c45\u306f\u3001\u5fc5\u7136\u7684\u306bA\u3055\u3093\u592b\u5a66\u3068\u3044\u3046\u611f\u3058\u3067\u3057\u305f\u3002<\/p>\n\n\n\n
\u5f0a\u793e\u3068\u3057\u3066\u306f\u3001\u3053\u306e\u6642\u70b9\u3067\u3001\u3054\u4e21\u89aa\u3068\u3054\u5144\u5f1f\u3068\u3067\u300c\u76f8\u7d9a\u300d\u306e\u8a71\u3092\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u3044\u3044\u65e8\u306f\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n
\u3057\u304b\u3057\u3001\u307e\u3060\u3054\u4e21\u89aa\u3082\u82e5\u3044\u3053\u3082\u3068\u3082\u3042\u308a\u3001\u307e\u305f\u3001\u5144\u5f1f\u3068\u306e\u4ef2\u3082\u3044\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u305f\u306e\u3067\u3001\u76f8\u7d9a\u306e\u8a71\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u305d\u306e\u3046\u3061\u306b\u3057\u307e\u3059\u300d\u3068\u3001\u5fc3\u914d\u3057\u3066\u3044\u308b\u69d8\u5b50\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n\n\n\n
\u3057\u304b\u3057\u3001\u6570\u5e74\u5f8c\u3001\u4e88\u671f\u305b\u306c\u82e5\u3055\u3067\u3054\u4e21\u89aa\u304c\u76f8\u6b21\u3044\u3067\u4ea1\u304f\u306a\u3089\u308c\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n
\u907a\u8a00\u66f8\u3082\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n\n\n\n
\u305d\u3057\u3066\u3001\u907a\u8a00\u66f8\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u3055\u3089\u306b\u4e88\u671f\u305b\u306c\u76f8\u7d9a\u4e89\u3044\u306b\u3064\u306a\u304c\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n
\u76f8\u7d9a\u8cc7\u7523\u306f\u5b9f\u5bb6\u3068\u9810\u8caf\u91d1\u3002<\/p>\n\n\n\n
\u5b9f\u5bb6\u306f\u63a8\u5b9a3,000\u4e07\u5186\u3002<\/p>\n\n\n\n
\u9810\u8caf\u91d1\u304c\u7d042,000\u4e07\u5186\u3067\u3057\u305f\u3002<\/p>\n\n\n\n
\u3064\u307e\u308a\u3001\u8cc7\u7523\u304c5,000\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n
\u307e\u305a\u3001\u3053\u306e\u30b1\u30fc\u30b9\u3067\u3001\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u304b\u3069\u3046\u304b\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n
\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u5144\u5f1f\u306e3 \u4eba\u3002<\/p>\n\n\n\n
A\u3055\u3093\u306f\u9577\u7537\u3067\u3001\u9577\u5973\u3001\u6b21\u7537\u3068\u3044\u3046\u3054\u5144\u5f1f\u3067\u3059\u3002<\/p>\n\n\n\n
\u3053\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u307e\u305a\u57fa\u790e\u63a7\u9664\u984d \u304c\u3001<\/p>\n\n\n\n
3,000\u4e07\u5186 + (600\u4e07\u5186 \u00d7 3\u4eba)
= 3,000\u4e07\u5186 + 1,800\u4e07\u5186
= 4,800\u4e07\u5186<\/p>\n\n\n\n
\u8cc7\u7523\u304c5,000\u4e07\u5186\u306a\u306e\u3067\u3001\u76f8\u7d9a\u8ca1\u7523\u7dcf\u984d5,000\u4e07\u5186\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u306e4,800\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n\n\n\n
\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d = 5,000\u4e07\u5186 – 4,800\u4e07\u5186= 200\u4e07\u5186<\/p>\n\n\n\n
\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n
\u3053\u306e200\u4e07\u5186\u306f\u3001\u3054\u4e21\u89aa\u306e\u9810\u8caf\u91d1\u304b\u3089\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n
\u305d\u308c\u3067\u3001\u3081\u3067\u305f\u3057\u3081\u3067\u305f\u3057\u3001\u3068\u306a\u308a\u305d\u3046\u306a\u3082\u306e\u3067\u3059\u304c\u3001\u4e8b\u306f\u305d\u3046\u3046\u307e\u304f\u306f\u3044\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n\n\n\n
\u4ee5\u4e0b\u3001\uff21\u3055\u3093\u3068\u3001\u9577\u5973\u3001\u6b21\u7537\u306e\u76f8\u7d9a\u306e\u8a71\u3057\u5408\u3044\u304c\u3069\u3046\u306a\u3063\u305f\u304b\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
\u76f8\u7d9a\u306e\u8a71\u3057\u5408\u3044\u3067\u306f\u3001\u307e\u305a\u3001A\u3055\u3093\u304c\u3001<\/p>\n\n\n\n
\u300c\u89aa\u306e\u4ecb\u8b77\u3092\u3057\u3066\u304d\u305f\u306e\u3067\u3001\u5b9f\u5bb6\u306f\u81ea\u5206\u304c\u76f8\u7d9a\u3059\u308b\u3088\u300d<\/p>\n\n\n\n
\u300c\u305d\u306e\u4ee3\u308f\u308a\u3001\u9810\u8caf\u91d1\u306f\u4e8c\u4eba\u3067\u5206\u3051\u5408\u3044\u306a\u3055\u3044\u300d<\/p>\n\n\n\n
\u3068\u3001\u7d50\u8ad6\u3081\u3044\u305f\u4f1d\u3048\u65b9\u3092\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n
A\u3055\u3093\u3068\u3057\u3066\u306f\u3001\u305d\u308c\u3067\u7c21\u5358\u306b\u4e86\u89e3\u3057\u3066\u3082\u3089\u3048\u308b\u3068\u601d\u3044\u3001\u4f55\u306e\u5fc3\u914d\u3082\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n
\u3068\u3053\u308d\u304c\u3001\u9577\u5973\u3068\u6b21\u7537\u304b\u3089\u306f\u601d\u308f\u306c\u53cd\u5fdc\u304c\u8fd4\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n
\u300c\u89aa\u306e\u4ecb\u8b77\u3092\u304a\u5144\u3055\u3093\u592b\u5a66\u304c\u3084\u3063\u3066\u304f\u308c\u305f\u3053\u3068\u306b\u306f\u611f\u8b1d\u3059\u308b\u300d<\/p>\n\n\n\n
\u300c\u3067\u3082\u3001\u304a\u5144\u3055\u3093\u592b\u5a66\u306f\u89aa\u3068\u540c\u5c45\u3057\u305f\u304a\u304b\u3052\u3067\u3001\u5bb6\u8cc3\u304c\u304b\u304b\u3089\u305a\u3001\u5bb6\u8a08\u7684\u306b\u52a9\u304b\u3063\u3066\u3044\u305f\u306f\u305a\u3060\u3088\u306d\u300d<\/p>\n\n\n\n
\u300c\u3053\u308c\u3063\u3066\u3001\u89aa\u306e\u8ca1\u7523\u3092\u3082\u3089\u3063\u3066\u3044\u305f\u3068\u3082\u3044\u3048\u308b\u3088\u306d\u300d<\/p>\n\n\n\n
\u300c\u305d\u306e\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u8ca1\u7523\u306f\u5e73\u7b49\u306b\u5206\u3051\u305f\u3044\u300d<\/p>\n\n\n\n
\u300c\u306a\u306e\u3067\u3001\u5b9f\u5bb6\u3092\u58f2\u5374\u3057\u3066\u3001\u305d\u306e\u304a\u91d1\u3082\u5e73\u7b49\u306b\u5206\u3051\u3066\u307b\u3057\u3044\u300d<\/p>\n\n\n\n
\u3053\u306e\u3088\u3046\u306b\u3001\u9577\u5973\u3068\u6b21\u7537\u306f\u516c\u5e73\u306a\u5206\u5272\u3092\u4e3b\u5f35\u3057\u3066\u304d\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n
\u3053\u308c\u306b\u306f\u3001\u9577\u7537\u3082\u6fc0\u6012\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
\u300c\u4ecb\u8b77\u306a\u3093\u3066\u3001\u305d\u3093\u306a\u751f\u6613\u3057\u3044\u3082\u306e\u3067\u306f\u306a\u3044\u300d<\/p>\n\n\n\n
\u300c\u81ea\u5206\u3060\u3063\u3066\u3084\u308a\u305f\u304f\u3066\u3084\u3063\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u300d<\/p>\n\n\n\n
\u300c\u30de\u30f3\u30b7\u30e7\u30f3\u3068\u306a\u308b\u3068\u72ed\u304f\u3066\u5927\u5909\u3060\u3088\u300d<\/p>\n\n\n\n
\u3053\u3046\u4e3b\u5f35\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
\u6c11\u6cd5\u306b\u306f\u300c\u5bc4\u4e0e\u5206\u300d\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u89aa\u306e\u4ecb\u8b77\u3084\u4e16\u8a71\u3092\u3057\u3066\u304d\u305f\u4eba\u304c\u3001\u300c\u5bc4\u4e0e\u5206\u300d\u3068\u3057\u3066\u3001\u591a\u304f\u3082\u3089\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n
\u3057\u304b\u3057\u3001\u305d\u306e\u8a3c\u660e\u306f\u304b\u306a\u308a\u96e3\u3057\u304f\u3001\u624b\u7d9a\u304d\u3082\u8907\u96d1\u306a\u306e\u3067\u3001\u73fe\u5b9f\u7684\u306b\u306f\u3001\u300c\u5bc4\u4e0e\u5206\u300d\u306e\u4e3b\u5f35\u304c\u901a\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u304b\u306a\u308a\u5c11\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n\n\n\n
\u3068\u306f\u3044\u3048\u3001\u89aa\u306e\u4ecb\u8b77\u3092\u3057\u3066\u304d\u305f\u306e\u306f\u305f\u3057\u304b\u306a\u306e\u3067\u3001\u305d\u306e\u3053\u3068\u3092\u4e3b\u5f35\u3057\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n
\u3059\u308b\u3068\u3001\u9577\u5973\u3001\u6b21\u7537\u3082\u3001<\/p>\n\n\n\n
\u300c\u89aa\u306f\u5144\u3055\u3093\u3070\u304b\u308a\u53ef\u611b\u304c\u3063\u3066\u3044\u305f\u300d<\/p>\n\n\n\n
\u300c\u5144\u3055\u3093\u3060\u3051\u304c\u5927\u5b66\u306e\u5b66\u8cbb\u3092\u89aa\u304c\u51fa\u3057\u3066\u304f\u308c\u305f\u300d<\/p>\n\n\n\n
\u306a\u3069\u3001\u904e\u53bb\u306e\u8a71\u3092\u51fa\u3057\u3066\u304d\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n
\u3053\u3046\u306a\u3063\u3066\u304f\u308b\u3068\u3001\u3082\u3046\u304a\u4e92\u3044\u611f\u60c5\u7684\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u57d2\u304c\u3042\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n
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