{"id":1039,"date":"2019-07-09T22:45:24","date_gmt":"2019-07-09T13:45:24","guid":{"rendered":"http:\/\/ecoslyme.com\/?p=1039"},"modified":"2022-07-18T16:03:59","modified_gmt":"2022-07-18T07:03:59","slug":"uscpa-questions2","status":"publish","type":"post","link":"https:\/\/ecoslyme.com\/uscpa\/uscpa-questions2\/","title":{"rendered":"\u3010USCPA\u3011BEC\u306e\u8a66\u9a13\u554f\u984c\u3092\u5b9f\u969b\u306b\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\uff01"},"content":{"rendered":"<p><strong>ecoslyme<\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u3063\u3066\u8cc7\u683c\u306b\u8208\u5473\u304c\u3042\u308b\u3051\u308c\u3069\u3001\u3069\u3093\u306a\u554f\u984c\u304c\u51fa\u308b\u306e\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>FAR\u306b\u5f15\u304d\u7d9a\u304d\u3001\u65e9\u901fUSCPA\u306e\u554f\u984c\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f<strong>BEC<\/strong>\uff08Business Environment and Concepts\uff09\u3044\u308f\u3086\u308b<strong>\u4f01\u696d\u7d4c\u55b6\u74b0\u5883\u30fb\u7d4c\u55b6\u6982\u5ff5<\/strong>\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u7ba1\u7406\u4f1a\u8a08<\/span><\/strong><span style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif; font-size: 1.4rem;\">\u304c\u30e1\u30a4\u30f3\u3068\u601d\u3063\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001BEC\u306f<strong>\u7406\u7cfb\u306e\u4eba\u306b\u306f\u6709\u5229<\/strong>\u306a\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002\u79c1\u306f\u7406\u7cfb\u3067\u3059\u304c\u3001\u3068\u3063\u3064\u304d\u3084\u3059\u3044\u5185\u5bb9\u304c\u591a\u304b\u3063\u305f\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e9\u901f\u3001\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306a\u554f\u984c\u304c\u51fa\u984c\u3055\u308c\u308b\u306e\u304b\u5177\u4f53\u7684\u306a\u554f\u984c\u3092\u3054\u7d39\u4ecb\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-text\/\" target=\"_blank\" rel=\"noopener\">\u3010USCPA\u3011\u30c6\u30ad\u30b9\u30c8\u30fb\u554f\u984c\u96c6\uff08Wiley\u30fbBecker\u30fbRoger\u30fbGleim\uff09\u306e\u3054\u7d39\u4ecb<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u5b9f\u969b\u306bUSCPA\u306e\u554f\u984c\u3092\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\uff08BEC\uff09<\/h2>\n<p id=\"hmlaOBp\"><img decoding=\"async\" class=\"waku aligncenter wp-image-304 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/06\/img_5d07841d62d23.png\" alt=\"\" width=\"809\" height=\"584\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 809px; --smush-placeholder-aspect-ratio: 809\/584;\" \/><\/p>\n<p>USCPA\u306e\u554f\u984c\u306f\u4e0b\u8a18\u306eURL\u304b\u3089\u304a\u8a66\u3057\u3067\u53d7\u9a13\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>AICPA\u304c\u63d0\u4f9b\u3057\u3066\u3044\u308b\u30b5\u30f3\u30d7\u30eb\u306e\u30c6\u30b9\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u904e\u53bb\u554f\u306f\u500b\u4eba\u306b\u306f\u914d\u5e03\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u5404\u4e88\u5099\u6821\u3084\u51fa\u7248\u793e\u3078\u63d0\u4f9b\u3055\u308c\u307e\u3059\u306e\u3067\u60aa\u3057\u304b\u3089\u305a\u3002<\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"https:\/\/future.aicpa.org\/resources\/article\/practice-with-accessible-cpa-exam-sample-tests\" target=\"_blank\" rel=\"noopener noreferrer\">Practice with accessible CPA Exam Sample Tests<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>BEC<\/strong><\/span><\/li>\n<\/ul>\n<p id=\"yiutTXz\"><img decoding=\"async\" class=\"waku aligncenter wp-image-4960 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/05\/img_6090ab83a63f2.png\" alt=\"\" width=\"1150\" height=\"1400\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1150px; --smush-placeholder-aspect-ratio: 1150\/1400;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u30b5\u30a4\u30c8\u306e\u300c<span style=\"color: #993366;\"><span style=\"color: #000000;\">Practice with the<\/span> Screen ReaderVersion: <strong>BEC<\/strong> Sample Test<\/span>\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u30b5\u30f3\u30d7\u30eb\u30c6\u30b9\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u306e\u753b\u9762\u306e\u300c<span style=\"color: #ff0000;\">Launch<\/span>\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u30b9\u30bf\u30fc\u30c8\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u6642\u3001\u753b\u9762\u306e<strong><span style=\"color: #ff0000;\">\u300cYour Launch Code\u300d\u3092\u30b3\u30d4\u30fc\u3059\u308b\u3053\u3068\u3092\u5fd8\u308c\u7121\u3044\u3067\u304f\u3060\u3055\u3044<\/span><\/strong>\u3002\u6b21\u306e\u753b\u9762\u3067\u8a70\u307f\u307e\u3059\u3002<\/p>\n<p id=\"NzuSxdC\"><img decoding=\"async\" class=\"waku aligncenter wp-image-1042 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d247a1b93ec7.png\" alt=\"\" width=\"802\" height=\"685\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 802px; --smush-placeholder-aspect-ratio: 802\/685;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>CONFIRM\u3068\u66f8\u3044\u3066\u3042\u308b\u5de6\u306e\u67a0\u5185\u306b\u3001\u4e0a\u306e<span style=\"color: #ff0000;\">\u300cYour Launch Code\u300d\u3092\u5165\u529b<\/span>\u3057\u3066\u3001CONFIRM\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p id=\"TGWNheU\"><img decoding=\"async\" class=\"waku aligncenter wp-image-1043 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d247a5db11ac.png\" alt=\"\" width=\"1032\" height=\"678\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1032px; --smush-placeholder-aspect-ratio: 1032\/678;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u306e\u753b\u9762\u3067\u3001\u4e0b\u306e\u30dc\u30bf\u30f3\u3092\u62bc\u305b\u3070OK\u3067\u3059\u3002<\/p>\n<p id=\"KDHCfoR\"><img decoding=\"async\" class=\"waku wp-image-291 size-full aligncenter lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/06\/img_5d0773814624a.png\" alt=\"\" width=\"273\" height=\"53\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 273px; --smush-placeholder-aspect-ratio: 273\/53;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u554f\u984c\u306f5\u984c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c1\u554f<\/h3>\n<p id=\"XftnJal\"><img decoding=\"async\" width=\"1123\" height=\"261\" class=\"alignnone size-full wp-image-1104 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25e94722e3a.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1123px; --smush-placeholder-aspect-ratio: 1123\/261;\" \/><\/p>\n<blockquote><p>\u4ee5\u4e0b\u306e\u610f\u601d\u6c7a\u5b9a\u65b9\u6cd5\u306e\u3046\u3061\u3001\u3042\u308b\u5730\u57df\u3067\u53ce\u76ca\u6027\u3092\u4e0a\u3052\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u7d4c\u55b6\u8005\uff08manager\uff09\u306b\u3068\u3063\u3066\u3069\u308c\u304c\u6700\u3082\u6709\u52b9\u3067\u3057\u3087\u3046\u304b\u3002\u305f\u3060\u3057\u3001\u7d4c\u55b6\u8005\u306f\u4e3b\u8981\u306a\u6a5f\u68b0\u306e\u64cd\u4f5c\u306b\u306f\u9650\u3089\u308c\u305f\u77e5\u8b58\u3057\u304b\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">\u7d4c\u55b6\u624b\u6cd5<\/span>\u306b\u95a2\u3057\u3066\u306e\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3082\u4e88\u5099\u6821\u306e\u30c6\u30ad\u30b9\u30c8\u3067\u306f\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3061\u3087\u3063\u3068\u96e3\u3057\u3081\u306e\u554f\u984c\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u751f\u7523\u91cf\u3084\u751f\u7523\u80fd\u529b\uff08<span style=\"color: #0000ff;\">\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8<\/span>\uff09\u306e\u6700\u5927\u5316\u3092\u76ee\u7684\u3068\u3059\u308b\u7406\u8ad6\uff08\u624b\u6cd5\uff09\u304c\u6b63\u89e3\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5de5\u7a0b\u5168\u4f53\u306e\u30b9\u30eb\u30fc\u30d7\u30c3\u30c8\u3092\u963b\u3093\u3067\u3044\u308b\u5236\u7d04\u6761\u4ef6\u305f\u308b\u30dc\u30c8\u30eb\u30cd\u30c3\u30af\u3092\u91cd\u70b9\u7684\u306b\u7ba1\u7406\u3057\u3001\u6539\u5584\u3059\u308b\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u3053\u308c\u306f<span style=\"color: #000000;\">Theory of constraints\uff08\u5236\u7d04\u6761\u4ef6\u306e\u7406\u8ad6\uff09\u3067\u3059<\/span>\u3002<span style=\"color: #ff0000;\">TOC<\/span>\u3068\u3082\u7565\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6a5f\u68b0\u3084\u88c5\u7f6e\u306b\u8a73\u3057\u304f\u306a\u304f\u3066\u3082\u5229\u7528\u3067\u304d\u308b\u624b\u6cd5\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3088\u3063\u3066\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">Theory of constraints<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c2\u554f<\/h3>\n<p id=\"HiWIUsi\"><img decoding=\"async\" width=\"1134\" height=\"324\" class=\"alignnone size-full wp-image-1107 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25e973e6b44.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1134px; --smush-placeholder-aspect-ratio: 1134\/324;\" \/><\/p>\n<blockquote><p>\u3042\u308b\u4f01\u696d\u304c3\u6708\u4e2d\u306b\u5b8c\u6210\u54c110,000\u30e6\u30cb\u30c3\u30c8\u306e\u88fd\u9020\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u6a19\u6e96DL\uff08Direct Labor cost\uff1a\u76f4\u63a5\u52b4\u52d9\u8cbb\uff09\u306f\u5b8c\u6210\u54c11\u30e6\u30cb\u30c3\u30c8\u3042\u305f\u308a2.4DL\u6642\u9593\uff08$20\/\u6642\u9593\uff09\u3068\u306a\u308a\u3001$48.00\/\u30e6\u30cb\u30c3\u30c8\u306e\u8cbb\u7528\u306b\u306a\u308a\u307e\u3059\u30023\u6708\u4e2d\u3001\u5b9f\u969b\u306f\u5b8c\u6210\u54c19,000\u30e6\u30cb\u30c3\u30c8\u306e\u88fd\u9020\u3067\u3057\u305f\u3002\u751f\u7523\u306b\u306f\u5b8c\u6210\u54c11\u30e6\u30cb\u30c3\u30c8\u3042\u305f\u308a2.5DL\u6642\u9593\uff08$21\/\u6642\u9593\uff09\u3068\u306a\u308a\u3001$52.50\/\u30e6\u30cb\u30c3\u30c8\u306e\u8cbb\u7528\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u4f01\u696d\u306e3\u6708\u306eDL\u8cc3\u7387\u5dee\u7570\u306f\u3044\u304f\u3089\u3067\u3057\u3087\u3046\u304b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306f\u307f\u3066\u308f\u304b\u308b\u901a\u308a\u8a08\u7b97\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">\u8cc3\u7387\u5dee\u7570<\/span>\uff08Rate variance\uff09<span style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif; font-size: 1.4rem;\">\u306f<\/span><span style=\"color: #ff0000;\">\u4fa1\u683c\u5dee\u7570<\/span><span style=\"font-size: 1.4rem; font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\uff08Price variance)<\/span><span style=\"font-size: 1.4rem; font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u3068\u540c\u3058\u610f\u5473\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u5dee\u7570\u5206\u6790\u306e\u8a08\u7b97\u306f\u30d1\u30bf\u30fc\u30f3\u304c\u9650\u3089\u308c\u3066\u304a\u308a\u3001\u51fa\u308c\u3070\u6b63\u76f4\u30c1\u30e3\u30f3\u30b9\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p id=\"HVruZAZ\"><img decoding=\"async\" class=\"waku aligncenter wp-image-1053 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d24860aeaada.png\" alt=\"\" width=\"553\" height=\"197\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 553px; --smush-placeholder-aspect-ratio: 553\/197;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u306e\u8868\u304c\u3059\u3050\u306b\u4f5c\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">DL<span style=\"color: #000000;\">\u306e\u5834\u5408\u3001<\/span>Y\u8ef8<\/span>\u3092<span style=\"color: #ff0000;\">Rate<\/span>\u3068\u3057\u3066\u3001<span style=\"color: #ff0000;\">X\u8ef8<\/span>\u3092<span style=\"color: #ff0000;\">\u6642\u9593<\/span>\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<p>AP\uff1aActual input Price<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">SP\uff1aStandard input Price<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">AQ\uff1aActual Quantity<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\"><span style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif; font-size: 1.4rem;\">SQ\uff1aStandard Quantity<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfGreen\">\u6c42\u3081\u308b\u90e8\u5206\u306f\u9ec4\u8272\u306e\u90e8\u5206<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9762\u7a4d\u3092\u8a08\u7b97\u3059\u308c\u3070\u826f\u3044\u3060\u3051\u306a\u306e\u3067\u3001$1\/hr\u00d79,000\u00d72.5hr\uff1d<span style=\"color: #000000;\">$22,500\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u3088\u3063\u3066\u6b63\u89e3\u306f<span style=\"color: #ff0000;\">$22,500<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c3\u554f<\/h3>\n<p id=\"UtsZmEm\"><img decoding=\"async\" width=\"744\" height=\"243\" class=\"alignnone size-full wp-image-1103 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25e92d7feff.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 744px; --smush-placeholder-aspect-ratio: 744\/243;\" \/><\/p>\n<blockquote><p>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u305d\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304b\u3089\u306eCF\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff09\u306ePV\uff08\u73fe\u5728\u4fa1\u5024\uff09\u304c\u4ee5\u4e0b\u306e\u5834\u5408\u53d7\u3051\u5165\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306f\u7c21\u5358\u306a\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>PV\u3068\u3044\u3046\u7528\u8a9e\u306e\u610f\u5473\u3092\u77e5\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u3068\u3053\u308d\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfGreen\">PV\u306f\u5c06\u6765\u306eCF\u3092\u5272\u5f15\u7387\u3067\u5272\u3063\u3066\u5408\u7b97\u3057\u305f\u3082\u306e<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3069\u3044\u3046\u3044\u3046\u3053\u3068\u304b\u3068\u3044\u3046\u3068\u3001\u4f8b\u3048\u30701\u5e74\u5f8c\u306e99\u4e07\u5186\u3063\u3066\u3001\u4eca\u306e\u4fa1\u5024\u306b\u3059\u308b\u3068\u3044\u304f\u3089\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u3044\u3084\u3069\u3046\u8003\u3048\u3066\u308299\u4e07\u5186\u3060\u308d\u3001\u3068\u3044\u3046\u8003\u3048\u304c\u3088\u304e\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001<span style=\"color: #ff0000;\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u8003\u3048\u3067\u306f\u9055\u3044\u307e\u3059<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0b\u90e8\u306b\u6295\u8cc7\u3059\u308b\u3068\u5e74\u738710%\u3067\u5229\u5b50\u304c\u4ed8\u304d\u307e\u3059\u3068\u3044\u3046\u6761\u4ef6\u3067\u3042\u308c\u3070\u3001<span style=\"color: #ff0000;\">\u4eca\u306e90\u4e07\u5186<\/span>\u3092\u6295\u8cc7\u3057\u3066\u3044\u308c\u3070<span style=\"color: #ff0000;\">1\u5e74\u5f8c\u306b\u306f99\u4e07\u5186<\/span>\u306b\u306a\u308a\u307e\u3059\u3088\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3064\u307e\u308a\u30011\u5e74\u5f8c\u306e99\u4e07\u5186\u306ePV\uff08\u73fe\u5728\u4fa1\u5024\uff09\u306f90\u4e07\u5186\u3068\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3092\u30011\u5e74\u5f8c\u306e\u5834\u5408\u30012\u5e74\u5f8c\u306e\u5834\u5408\u3068\u5272\u5f15\u3057\u306a\u304c\u3089\u8db3\u3057\u7b97\u3057\u3066PV\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>PV\u304c\u521d\u671f\u6295\u8cc7\u3092\u4e0a\u56de\u308c\u3070\u3001\u3053\u308c\u306f\u6295\u8cc7\u3059\u308b\u4fa1\u5024\u3042\u308a\u3068\u3044\u3046\u610f\u601d\u6c7a\u5b9a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">Greater than initial investment<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c4\u554f<\/h3>\n<p id=\"AodXMgW\"><img decoding=\"async\" width=\"1118\" height=\"286\" class=\"alignnone size-full wp-image-1106 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25e960f1daa.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1118px; --smush-placeholder-aspect-ratio: 1118\/286;\" \/><\/p>\n<blockquote><p>US\u306e\u88fd\u9020\u4f1a\u793e\u304c\u30e1\u30ad\u30b7\u30b3\u3067\u751f\u7523\u904b\u55b6\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u751f\u7523\u30b3\u30b9\u30c8\uff08\u751f\u7523\u3068\u30e8\u30fc\u30ed\u30c3\u30d1\u3078\u306e\u904b\u9001\u8cbb\uff09\u306f116.50\u30da\u30bd\u3067\u3001\u305d\u3053\u3067\u306f20\u30e6\u30fc\u30ed\u3067\u8ca9\u58f2\u3055\u308c\u307e\u3059\u3002\u4eee\u306b\u30010.1099 US\u30c9\u30eb\u3067\uff11\u30e1\u30ad\u30b7\u30b3\u30da\u30bd\u8cb7\u3048\u3066\u30010.8928 US\u30c9\u30eb\u304c1\u30e6\u30fc\u30ed\u3092\u8cb7\u3048\u308b\u5834\u5408\u3001\u3053\u306e\u58f2\u4e0a\u3067\u3044\u304f\u3089\u306eUS\u30c9\u30eb\u306e\u5229\u76ca\u984d\u3067\u3057\u3087\u3046\u304b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u5358\u7d14\u306a\u6570\u5b66\u3067\u3059\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u82f1\u8a9e\u304c\u5206\u304b\u308c\u3070\u3001\u5c0f\u5b66\u751f\u3067\u3082\u89e3\u3051\u308b\u554f\u984c\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u308c\u304c\u51fa\u6765\u306a\u3051\u308c\u3070USCPA\u306e\u53d7\u9a13\u3092\u518d\u8003\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><span style=\"color: #000000;\">\u306a\u304a\u3001<\/span>\u672c\u756a\u3067\u306f\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u304c\u4f7f\u3048\u308b<\/span>\u306e\u3067\u3001\u8a08\u7b97\u306f\u624b\u3067\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>116.50\u30da\u30bd\uff1d116.59\u00d70.1099 US\u30c9\u30eb\uff1d12.80335 US\u30c9\u30eb<\/p>\n<p>20\u30e6\u30fc\u30ed\uff1d20\u00d70.8928 US\u30c9\u30eb\uff1d17.856 US\u30c9\u30eb<\/p>\n<p>&nbsp;<\/p>\n<p>\u6c42\u3081\u308b\u5229\u76ca\u306f\u300120\u30e6\u30fc\u30ed\u30fc116.50\u30da\u30bd\uff1d17.856\u30fc12.80335\uff1d5.05265\u22525.05<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b63\u89e3\u306f\u6570\u5b57\u306e\u6700\u3082\u8fd1\u3044\u3001<span style=\"color: #ff0000;\">$<\/span><span style=\"color: #ff0000;\"><span style=\"color: #ff0000;\">5.<\/span>06<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c5\u554f<\/h3>\n<p id=\"sYskzBs\"><img decoding=\"async\" width=\"1133\" height=\"284\" class=\"alignnone size-full wp-image-1102 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d25e912eea09.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1133px; --smush-placeholder-aspect-ratio: 1133\/284;\" \/><\/p>\n<blockquote><p>\u30a2\u30e1\u30ea\u30ab\u306b\u672c\u793e\u3092\u7f6e\u304d\u300127\u306e\u56fd\u3005\u3067\u904b\u55b6\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u3042\u308a\u307e\u3059\u3002\u6628\u5e74\u306b\u5225\u306e\u56fd\u3067\u306e\u904b\u55b6\u3092\u62e1\u5927\u3059\u308b\u305f\u3081\u306b\u5b50\u4f1a\u793e\u3092\u8cfc\u5165\u3057\u307e\u3057\u305f\u3002COSO\u306b\u57fa\u3065\u304f\u3068\u3001\u65b0\u3057\u3044\u5916\u56fd\u3067\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u7d71\u5236\u3059\u308b\u305f\u3081\u306b\u4e00\u756a\u5f37\u3044\u4ed5\u7d44\u307f\u306f\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u3067\u3057\u3087\u3046\u304b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">COSO<\/span>\u3068\u306f\u3001\u30c8\u30ec\u30c3\u30c9\u30a6\u30a7\u30a4\u59d4\u54e1\u4f1a\u7d44\u7e54\u59d4\u54e1\u4f1a\uff08Committee of Sponsoring Organizations of Treadway Commission\uff09\u306e\u3053\u3068\u3067\u3001\u3053\u308c\u306fBEC\u3060\u3051\u3067\u306a\u304f\u3001AUD\u306e\u7bc4\u56f2\u3067\u304b\u306a\u308a\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u76e3\u67fb\u3084\u5185\u90e8\u7d71\u5236\u3067\u306f<span style=\"color: #ff0000;\">\u8d85\u91cd\u8981\u8a9e\u53e5<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u898b4\u3064\u76ee\u306e\u9078\u629e\u80a2\u304c\u305d\u308c\u3089\u3057\u3044\u7b54\u3048\u306b\u898b\u3048\u307e\u3059\uff08oversight\uff1a\u76e3\u8996\/\u898b\u843d\u3068\u3057\u3001litigation\uff1a\u8a34\u8a1f\u3001regulation\uff1a\u898f\u5236\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>oversight\u306f&#8221;\u898b\u843d\u3068\u3057&#8221;\u3068\u3044\u3046\u610f\u5473\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u3053\u306f&#8221;\u76e3\u8996&#8221;\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3046\u3044\u3046\u7528\u8a9e\u306f\u304b\u306a\u308a\u3084\u3063\u304b\u3044\u3067\u3059\u3002\u610f\u5473\u304c180\u5ea6\u9055\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6d77\u5916\u3068\u306a\u308b\u3068\u3001\u56fd\u5185\u304b\u3089\u306e\u76ee\u304c\u5c4a\u304b\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u76e3\u8996\u3001\u76e3\u7763\u3059\u308b\u306e\u306f\u975e\u5e38\u306b\u96e3\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9006\u306b\u3001\u305d\u306e\u4f1a\u793e\u306e<span style=\"color: #ff0000;\">\u5185\u90e8\u76e3\u67fb<\/span>\u304c\u3057\u3063\u304b\u308a\u3057\u3066\u3044\u308c\u3070\u5b89\u5fc3\u3057\u3066\u898b\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<span style=\"color: #ff0000;\">\u4e0d\u6b63\u304c\u8d77\u304d\u306b\u304f\u3044<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3088\u3063\u3066\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">An internal audit is being performed<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\u3067\u306f\u6d88\u53bb\u6cd5\u3067\u56de\u7b54\u3059\u308b\u554f\u984c\u304c\u591a\u304f\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfGreen\">\u512a\u5148\u9806\u4f4d\u304c\u4e00\u756a\u306e\u3082\u306e\u3092\u9078\u3076\u306e\u304c\u6b63\u89e3\u3068\u3044\u3046\u3053\u3068\u304c\u591a\u3005\u3042\u308b\u305f\u3081\u3001\u9078\u629e\u80a2\u306f\u57fa\u672c\u7684\u306b\u5168\u90e8\u898b\u308b\u5fc5\u8981\u304c\u3042\u308a<\/span>\u3001\u9078\u629e\u80a2\u306f\u5168\u3066\u610f\u5473\u3092\u77e5\u3089\u306a\u304f\u3066\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u30a2\u30d3\u30bf\u30b9\uff08Abitus\uff09\u3000E-Learning\u52d5\u753b\uff08\u4f53\u9a13\u7248\uff09<\/h2>\n<p><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100ntmt00jjez\" rel=\"nofollow\"><strong><span style=\"text-decoration: underline;\">\u30a2\u30d3\u30bf\u30b9<\/span><\/strong><img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100ntmt00jjez\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/span><\/strong>\uff08Abitus\uff09\u306e<strong><span style=\"color: #ff0000;\">E-Learning\u52d5\u753b\uff08\u4f53\u9a13\u7248\uff09<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u662f\u975e\u4e00\u5ea6\u3054\u89a7\u306b\u306a\u3063\u3066\u3001\u5b9f\u969b\u306b\u89e6\u3063\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>E-Learning\u8b1b\u7fa9\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u63b4\u3081\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<div>\u5b9f\u969b\u306eE-Learning\u3067\u5229\u7528\u3059\u308b\u74b0\u5883\u3068<strong><span style=\"color: #ff0000;\">\u540c\u3058\u74b0\u5883<\/span><\/strong>\u3067\u3059\u3002<\/div>\n<div>\u5b9f\u969b\u306b<span style=\"color: #ff0000;\"><strong>\u753b\u8cea\u3068\u30b9\u30d4\u30fc\u30c9\u3092\u6307\u5b9a\u51fa\u6765\u307e\u3059<\/strong><\/span>\u3002<\/div>\n<div>\u30fb\u753b\u8cea\u3000\u3000\u3000\uff1a\u6a19\u6e96\u3001\u9ad8\u753b\u8cea<\/div>\n<div>\u30fbSPEED\u3000\u00a0 \u00a0\uff1a0.8\u500d\u901f\u30011.0\u500d\u901f\u30011.2\u500d\u901f\u30011.5\u500d\u901f\u30012.0\u500d\u901f<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p id=\"tNzLCSE\"><a href=\"https:\/\/study2.abitus.co.jp\/elearning\/02_cpa\/v702_sample\/far13\/l\/chapter2\/_412155\/l02-02-01_r0.php\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class=\"waku aligncenter wp-image-5023 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/05\/img_609676a9462fc.png\" alt=\"\" width=\"1652\" height=\"988\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1652px; --smush-placeholder-aspect-ratio: 1652\/988;\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong><a class=\"ep-btn es-BTrich bgc-DPsky ftc-white es-BTarrow es-TpaddingS es-BpaddingS es-RpaddingM es-LpaddingM es-grada1\" href=\"https:\/\/study2.abitus.co.jp\/elearning\/02_cpa\/v702_sample\/far13\/l\/chapter2\/_412155\/l02-01-01_r0.php\" target=\"_blank\" rel=\"noopener noreferrer\">Abitus E-Learning\u52d5\u753b\uff08\u4f53\u9a13\u7248\uff09<\/a><\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff0000; font-size: 10pt;\">\u203b\u30af\u30ea\u30c3\u30af\u3067\u516c\u5f0f\u306e\u30b5\u30f3\u30d7\u30eb\u8b1b\u7fa9\uff08E-Learning\uff09\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u79c1\u306f\u30a2\u30d3\u30bf\u30b9\u306eE-Learning\u306e\u307f\u3067USCPA\u306b\u5408\u683c\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u6559\u5ba4\u3067\u53d7\u8b1b\u3067\u304d\u308b\u8b1b\u7fa9\u3082\u3042\u308a\u307e\u3059\uff09<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100ntmt00jjez\" rel=\"nofollow\"><strong><span style=\"text-decoration: underline;\">\u30a2\u30d3\u30bf\u30b9<\/span><\/strong><img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100ntmt00jjez\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/span><\/strong>\u306f\u3001<strong><span class=\"marker-thickYellow\">USCPA\u306e\u5408\u683c\u5b9f\u7e3e\u304cNo.1<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u8cc7\u6599\u8acb\u6c42\u3082\u3001\u8aac\u660e\u4f1a\u53c2\u52a0\u3082\u7121\u6599<\/span><\/strong>\u306a\u306e\u3067\u3001\u4e00\u5ea6\u884c\u52d5\u3092\u8d77\u3053\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n\r\n<div class=\"afTagBox afTag-5636\">\r\n  <div class=\"afTagBox__content\"><div class=\"af_button\" style=\"text-align: center;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100fjvn00mig0\" rel=\"nofollow\">USCPA\u3092\u76ee\u6307\u3059\u306a\u3089\u30a2\u30d3\u30bf\u30b9\u3002<img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100fjvn00mig0\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/div>\n<p style=\"text-align: center;\">\u00a0<span style=\"font-size: 10pt; color: #ff0000;\">\u203b\u30af\u30ea\u30c3\u30af\u3067\u516c\u5f0f\u30b5\u30a4\u30c8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"icon-warning es-BiconObi ep-box es-borderSolidS\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u8cc7\u6599<\/strong>\u306f\u7d19\u5a92\u4f53\u3060\u3051\u3067\u306a\u304f<span style=\"color: #ff0000;\"><strong>\u96fb\u5b50<\/strong><strong>\u5a92\u4f53<\/strong><\/span>\u3067\u3082\u5165\u624b\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8cc7\u6599\u8acb\u6c42\u5f8c\u3001<strong>\u3059\u3050\u306b\u8cc7\u6599\u5185\u5bb9\u304c\u95b2\u89a7\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/span><\/div>\n<\/div>\r\n  \r\n\t<script>\r\n\t(function($){\r\n\t\t$(\".afTag-5636 a[href]\").on(\"click\",function(){\r\n\t\t\tif (!this.href.match(new RegExp(\"^(#|\\\/|(https?:\\\/\\\/\" + location.hostname + \"))\"))) {\r\n\t\t\t\t$.ajax({\r\n\t\t\t\t\ttype: \"POST\",\r\n\t\t\t\t\turl: \"https:\/\/ecoslyme.com\/uscpa\/wp-admin\/admin-ajax.php\",\r\n\t\t\t\t\tdata: {\r\n\t\t\t\t\t\t\"action\" : \"tag_ajax\",\r\n\t\t\t\t\t\t\"meta_key\" : \"afTag_click\",\r\n\t\t\t\t\t\t\"post_id\" : 5636,\r\n\t\t\t\t\t\t\"meta_value\" : 380 + 1\r\n\t\t\t\t\t},\r\n\t\t\t\t\tdataType: \"json\",\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t});\r\n\t})(jQuery);\r\n\t<\/script>\r\n\t\r\n<\/div>\r\n\t\t\n<p>&nbsp;<\/p>\n<h2>\u6700\u5f8c\u306b<\/h2>\n<p id=\"qTySPFz\"><img decoding=\"async\" width=\"882\" height=\"560\" class=\"alignnone size-full wp-image-1060 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d24978369931.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 882px; --smush-placeholder-aspect-ratio: 882\/560;\" \/><\/p>\n<p>\u3055\u3066\u3001\u7686\u3055\u3093\u306f\u4f55\u554f\u89e3\u3051\u305f\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3061\u308d\u3093\u4eca\u306e\u6642\u70b9\u3067\u5168\u3066\u89e3\u3051\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001<span style=\"color: #0000ff;\">2\u30013\u554f\u6b63\u89e3\u3057\u3066\u3044\u308c\u3070\u4e0a\u51fa\u6765<\/span>\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-family: Lato, \u6e38\u30b4\u30b7\u30c3\u30af\u4f53, 'Yu Gothic', YuGothic, '\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4\u30b7\u30c3\u30af Pro', 'Hiragino Kaku Gothic Pro', \u30e1\u30a4\u30ea\u30aa, Meiryo, '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af', 'MS PGothic', sans-serif;\">\u52c9\u5f37\u3059\u308c\u3070\u89e3\u3051\u308b\u304b\u3082\uff01\u3000\u3068\u601d\u3063\u305f\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfPink\">\u82f1\u8a9e\u3067\u5c02\u9580\u7528\u8a9e\u3092\u899a\u3048\u308c\u3070\u4ee5\u5916\u3068\u3059\u3093\u306a\u308a\u51fa\u6765\u308b\u5206\u91ce<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>1\u554f\u3082\u89e3\u3051\u306a\u304b\u3063\u305f\u65b9\u3082\u3001\u5b66\u7fd2\u3059\u308c\u3070\u89e3\u3051\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u898b\u306a\u308c\u306a\u3044\u5358\u8a9e\u3082\u898b\u306a\u308c\u308b\u5358\u8a9e\u3068\u306a\u3063\u3066\u3044\u304d\u3001<span style=\"color: #ff0000;\">\u30b9\u30e9\u30b9\u30e9\u8aad\u3081\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u7d39\u4ecb\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001<span style=\"color: #ff0000;\">Writing\uff08Written Communication\uff09<span style=\"color: #000000;\">\u306e\u5bfe\u7b56\u3082\u5fc5\u8981<\/span><\/span>\u3067\u3001BEC\u3067\u306f\u3053\u308c\u304c\u4e00\u756a\u306e\u96e3\u6575\u3067\u3059\u3002\uff08<span style=\"color: #0000ff;\">15\uff05\u306e\u51fa\u984c\u6bd4\u7387<\/span>\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u304d\u3063\u304b\u3051\u306b\u3001USCPA\u306e\u8cc7\u683c\u53d6\u5f97\u306b\u8208\u5473\u3092\u6301\u3063\u305f\u65b9\u304c\u3044\u308c\u3070<span style=\"color: #0000ff;\">\u975e\u5e38\u306b\u5e78\u3044<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u306fAUD\u306e\u8a66\u9a13\u306e\u554f\u984c\u3092\u89e3\u8aac\u3057\u307e\u3059\u306e\u3067\u3001\u662f\u975e\u3053\u3061\u3089\u3082\u4e00\u7dd2\u306b\u3054\u89a7\u4e0b\u3055\u3044\u3002<\/p>\n\r\n\t\t\t<div class=\"sitecard\">\r\n\t\t\t\t<div class=\"sitecard__subtitle\">\u95a2\u9023\u8a18\u4e8b<\/div>\r\n\t\t\t\t<div class=\"sitecard__contents\">\r\n\t\t\t\t\t<div class=\"heading heading-secondary\"><a href=\"\/uscpa\/uscpa-questions3\" target=\"_self\">\u3010USCPA\u3011AUD\u306e\u8a66\u9a13\u554f\u984c\u3092\u5b9f\u969b\u306b\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\uff01<\/a><\/div>\r\n\t\t\t\t\t<p class=\"phrase phrase-tertiary\">ecoslyme\u3067\u3059\u3002\r\n\r\n&nbsp;\r\n\r\nFAR\u3068BEC\u306b\u5f15\u304d\u7d9a\u304d\u3001\u6b21\u306fUSCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306eAUD\u306e\u8a66\u9a13\u306e\u554f\u984c\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\r\n\r\n&nbsp;\r\n\r\n\u3053\u306e\u554f\u984c\u307e\u3067\u898b\u3089\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306fUSCPA\u306b\u8208\u5473\u304c\u3042\u308b\u65b9\u304b\u3068\u601d[\u2026]<\/p>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"eyecatch eyecatch-11\"><a class=\"eyecatch__link\" href=\"\/uscpa\/uscpa-questions3\" target=\"_self\"><img decoding=\"async\" width=\"375\" height=\"271\" data-src=\"https:\/\/ecoslyme.com\/uscpa\/wp-content\/uploads\/2019\/07\/USCPA-AUD-scaled-e1644132619727-375x271.jpg\" class=\"attachment-icatch375 size-icatch375 wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 375px; --smush-placeholder-aspect-ratio: 375\/271;\" \/><\/a><\/div>\r\n\t\t\t<\/div>\n<p>&nbsp;<\/p>\n<p>BEC\u306eWC\uff08Written Communication\uff09\u3082\u8a18\u4e8b\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u306e\u3067\u3001\u3053\u3061\u3089\u3082\u3054\u89a7\u4e0b\u3055\u3044\u3002<\/p>\n\r\n\t\t\t<div class=\"sitecard\">\r\n\t\t\t\t<div class=\"sitecard__subtitle\">\u95a2\u9023\u8a18\u4e8b<\/div>\r\n\t\t\t\t<div class=\"sitecard__contents\">\r\n\t\t\t\t\t<div class=\"heading heading-secondary\"><a href=\"\/uscpa-questions5\" target=\"_self\">\u3010USCPA\u3011BEC\uff08WC\uff09\u306e\u8a66\u9a13\u554f\u984c\u3092\u5b9f\u969b\u306b\u89e3\u3044\u3066\u307f\u307e\u3057\u3087\u3046\uff01<\/a><\/div>\r\n\t\t\t\t\t<p class=\"phrase phrase-tertiary\">ecoslyme\u3067\u3059\u3002\r\n\r\n&nbsp;\r\n\r\nUSCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306eBEC\u306e\u8a66\u9a13\u554f\u984c\u306b\u306f\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u306e\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002\r\n\r\n&nbsp;\r\n\r\n\u5168\u90e8\u30673\u984c\u51fa\u984c\u3055\u308c\u300145\u5206\u301c60\u5206\u3067\u56de\u7b54\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u3002\r\n\r\n&nbs[\u2026]<\/p>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"eyecatch eyecatch-11\"><a class=\"eyecatch__link\" href=\"\/uscpa-questions5\" target=\"_self\"><img decoding=\"async\" width=\"375\" height=\"271\" data-src=\"https:\/\/ecoslyme.com\/uscpa\/wp-content\/uploads\/2019\/07\/USCPA-BECWC-1-scaled-e1644132660417-375x271.jpg\" class=\"attachment-icatch375 size-icatch375 wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 375px; --smush-placeholder-aspect-ratio: 375\/271;\" \/><\/a><\/div>\r\n\t\t\t<\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-text\/\" target=\"_blank\" rel=\"noopener\">\u3010USCPA\u3011\u30c6\u30ad\u30b9\u30c8\u30fb\u554f\u984c\u96c6\uff08Wiley\u30fbBecker\u30fbRoger\u30fbGleim\uff09\u306e\u3054\u7d39\u4ecb<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-selfstudy\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010USCPA\u3011\u72ec\u5b66\u3067\u5408\u683c\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u304b\uff1f\u305d\u306e\u4fa1\u5024\u306f\u3042\u308b\u306e\u304b\uff1f<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-qualification\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010USCPA\u3011\u53d7\u9a13\u8cc7\u683c\u3063\u3066\u3042\u308b\u306e\uff1f\u6d77\u5916\u306e\u5927\u5b66\u5352\u3067\u306a\u304f\u3066\u3082OK\uff01<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ecoslyme\u3067\u3059\u3002 &nbsp; USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u3063\u3066\u8cc7\u683c\u306b\u8208\u5473\u304c\u3042\u308b\u3051\u308c\u3069\u3001\u3069\u3093\u306a\u554f\u984c\u304c\u51fa\u308b\u306e\uff1f &nbsp; FAR\u306b\u5f15\u304d\u7d9a\u304d\u3001\u65e9\u901fUSCPA\u306e\u554f\u984c\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002 &nbsp; \u3053\u306e\u8a18\u4e8b\u3067\u306fBEC\uff08Business Environment and Concepts\uff09\u3044\u308f\u3086\u308b\u4f01\u696d\u7d4c\u55b6\u74b0\u5883\u30fb\u7d4c\u55b6\u6982\u5ff5\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 &nbsp; \u7ba1\u7406\u4f1a\u8a08\u304c\u30e1\u30a4\u30f3\u3068\u601d\u3063\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6506,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,158],"tags":[8,11,26,28,30],"class_list":{"0":"post-1039","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-29","8":"category-158","9":"tag-8","10":"tag-11","11":"tag-uscpa-","13":"tag-uscpa-bec"},"_links":{"self":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/1039","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/comments?post=1039"}],"version-history":[{"count":3,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/1039\/revisions"}],"predecessor-version":[{"id":6859,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/1039\/revisions\/6859"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/media\/6506"}],"wp:attachment":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/media?parent=1039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/categories?post=1039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/tags?post=1039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}