{"id":1152,"date":"2019-07-13T17:03:46","date_gmt":"2019-07-13T08:03:46","guid":{"rendered":"http:\/\/ecoslyme.com\/?p=1152"},"modified":"2022-07-18T16:03:13","modified_gmt":"2022-07-18T07:03:13","slug":"uscpa-questions4","status":"publish","type":"post","link":"https:\/\/ecoslyme.com\/uscpa\/uscpa-questions4\/","title":{"rendered":"\u3010USCPA\u3011REG\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>\u5148\u307e\u3067\u306e\u8a18\u4e8b\u3067\u306fFAR\u3068BEC\u3068AUD\u306e\u554f\u984c\u3092\u5b9f\u969b\u306b\u3068\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u304cUSCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e\u6700\u5f8c\u306e\u79d1\u76ee\u3001<span style=\"color: #ff0000;\"><strong>REG<\/strong><\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\u306e\u8a66\u9a13\u306e\u554f\u984c\u3092\u5b9f\u969b\u306b\u89e3\u3044\u3066\u307f\u3088\u3046\u30b7\u30ea\u30fc\u30ba\u306e\u6700\u5f8c\u306e\u8a18\u4e8b\u307e\u3067\u898b\u3066\u9802\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u898b\u3066\u9802\u3044\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306fUSCPA\u306b\u8208\u5473\u304c\u304a\u3042\u308a\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfPink\">\u753b\u9762\u4e0a\u90e8\u306e<strong>USCPA<\/strong>\u30bf\u30d6\u306b\u6709\u610f\u7fa9\u306a\u8a18\u4e8b\u3092\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059<\/span>\u306e\u3067\u3001\u662f\u975e\u305d\u3061\u3089\u3082\u3054\u78ba\u8a8d\u4e0b\u3055\u3044\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>REG<\/strong>\uff08Regulation\uff09\u3044\u308f\u3086\u308b<span style=\"color: #0000ff;\"><span style=\"color: #000000;\"><span style=\"color: #ff0000;\"><strong>\u5546\u6cd5\u30fb\u7a0e\u6cd5<\/strong><\/span><\/span><\/span>\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u307e\u3067\u5b66\u3093\u3060FAR\u3001BEC\u3001AUD\u3068\u306f<strong>\u72ec\u7acb\u3057\u305f\u5206\u91ce<\/strong>\u3068\u8003\u3048\u3066\u9802\u3044\u3066\u7d50\u69cb\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3061\u308d\u3093FAR\u306e\u77e5\u8b58\u3082\u5c11\u3057\u306f\u4f7f\u3044\u307e\u3059\u304c\u3001\u77e5\u3089\u306a\u304f\u3066\u3082\u3053\u306eREG\u5358\u4f53\u306e\u52c9\u5f37\u3060\u3051\u3067REG\u306b\u5408\u683c\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059<span style=\"color: #ff0000;\"><span style=\"color: #000000;\">\u3002<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001REG\u306f\u975e\u5e38\u306b<strong>\u82f1\u8a9e\u306e\u901f\u8aad\u529b<\/strong>\u304c\u554f\u308f\u308c\u308b\u79d1\u76ee\u3067\u3059\u3002\u79c1\u306f<span style=\"color: #ff0000;\">1\u56de<\/span>\u843d\u3061\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3068\u306b\u304b\u304f\u899a\u3048\u308b\u6570\u5b57\u304c\u591a\u304f\u3001\u7d50\u69cb\u5927\u5909\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3067\u3059\u304c\u3001<span class=\"marker-halfGreen\">\u57fa\u672c\u7684\u306b\u53ef\u80fd\u306a\u9650\u308a\u7a0e\u91d1\u3092\u53d6\u308b<\/span>\u3068\u3044\u3046\u3053\u3068\u3068\u3001<span class=\"marker-halfGreen\">\u53d6\u3089\u306a\u3044\u5834\u5408\u306f\u904e\u53bb\u306e\u653f\u7b56\u306a\u3069\u304c\u7d61\u3093\u3067\u304f\u308b\u304b\u3089<\/span>\u3068\u3044\u3046\u8996\u70b9\u3067\u898b\u3066\u3044\u3063\u305f\u3068\u3053\u308d\u3001\u975e\u5e38\u306b\u899a\u3048\u3084\u3059\u304b\u3063\u305f\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u79c1\u306f\u5168\u304f\u306e\u672a\u7d4c\u9a13\u8005\uff08\u8ca1\u52d9\u30fb\u7d4c\u7406\u542b\u3081\uff09\u3067\u3059\u304c\u3001<strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100ntmt00jjez\" rel=\"nofollow\">\u30a2\u30d3\u30bf\u30b9<\/a><\/span><\/strong>\u306e\u30c6\u30ad\u30b9\u30c8\u3060\u3051\u3067\u5408\u683c\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001<span class=\"marker-halfGreen\">\u672a\u7d4c\u9a13\u8005\u3067\u3082\u5408\u683c\u306f\u5341\u5206\u53ef\u80fd<\/span>\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\u898b\u3066\u307f\u307e\u3057\u3087\u3046\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\uff08REG\uff09<\/h2>\n<p id=\"hmlaOBp\"><img decoding=\"async\" width=\"809\" height=\"584\" class=\"alignnone size-full wp-image-304 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/06\/img_5d07841d62d23.png\" alt=\"\" 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>REG<\/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>REG<\/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=\"Tipnoeh\"><img decoding=\"async\" class=\"waku aligncenter wp-image-1155 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d2970b84d25c.png\" alt=\"\" width=\"802\" height=\"687\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 802px; --smush-placeholder-aspect-ratio: 802\/687;\" \/><\/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\u3001<span style=\"color: #ff0000;\">CONFIRM<\/span>\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p id=\"RHvMJYX\"><img decoding=\"async\" class=\"waku aligncenter wp-image-1156 size-full lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d2970dd2ead2.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>&nbsp;<\/p>\n<p id=\"KDHCfoR\"><img decoding=\"async\" class=\"waku aligncenter wp-image-291 size-full 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=\"QlJHvdP\"><img decoding=\"async\" width=\"888\" height=\"356\" class=\"alignnone size-full wp-image-1158 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d29710c8410b.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 888px; --smush-placeholder-aspect-ratio: 888\/356;\" \/><\/p>\n<blockquote><p>\u524d\u5e74\u306e5\/1\u3001Baker\u306f$10,000\u3067\u4f7f\u7528\u671f\u95935\u5e74\u306e\u8a2d\u5099\u3092\u8cfc\u5165\u3057\u307e\u3057\u305f\u3002Baker\u306fMACRS\u306e\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3001\u7279\u5225\u511f\u5374\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u3002\u5f53\u5e74\u306e3\/1\u306bBaker\u306f\u3053\u306e\u8a2d\u5099\u3092\u58f2\u5374\u3057\u307e\u3057\u305f\u3002MACRS\u306e5\u5e74\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u4ee5\u4e0b\u306e\u30ea\u30b9\u30c8\u3092\u898b\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<p>1\u5e74\u76ee\uff1a20.00\uff05<\/p>\n<p>2\u5e74\u76ee\uff1a32.00\uff05<\/p>\n<p>3\u5e74\u76ee\uff1a19.20\uff05<\/p>\n<p>Baker\u306f\u5f53\u5e74\u3067\u306f\u3044\u304f\u3089\u511f\u5374\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>MACRS\uff08\u30e1\u30a4\u30ab\u30fc\u30ba\uff09\uff1a\u511f\u5374\u65b9\u6cd5\u306e\u4e00\u3064\u3002\u4fee\u6b63\u52a0\u901f\u5ea6\u6e1b\u4fa1\u56de\u53ce\u5236\u5ea6\u3002<strong>M<\/strong>odified <strong>A<\/strong>ccelerated <strong>C<\/strong>ost <strong>R<\/strong>ecovery <strong>S<\/strong>ystem\u306e\u3053\u3068\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u521d\u5e74\u5ea6\u306b\u8cbb\u7528\u306e\u5168\u984d\u3092\u511f\u5374\u3067\u304d\u308b\u3068\u3044\u3046\u7279\u5225\u511f\u5374\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u554f\u984c\u3067\u306f\u305d\u308c\u3092\u9078\u629e\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfGreen\">\u511f\u5374\u671f\u9593\u3084\uff05\u306f\u4e0e\u3048\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u899a\u3048\u3066\u3044\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\uff085\u5e74\u511f\u5374\u306e\u3082\u306e\u306f\u8eca\u3001\u30c8\u30e9\u30c3\u30af\u3001PC\u306a\u3069\u304c\u3042\u308a\u3001\u3053\u308c\u3092\u899a\u3048\u307e\u3059\u3002<span style=\"color: #ff0000;\">5\u5e74\u511f\u5374<\/span>\u306eMACRS\u306e\u5834\u5408\u3001<span style=\"color: #ff0000;\">200\uff05<\/span>\u306e\u52a0\u901f\u511f\u5374\u3067\u3059\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306e\u554f\u984c\u3067\u306f\u3001<span style=\"color: #ff0000;\">\u534a\u5e74\u5206\u306e\u6163\u884c<\/span>\uff08<span style=\"color: #ff0000;\">mid-year convention<\/span>\uff09\u306e\u3053\u3068\u3092\u805e\u3044\u3066\u3044\u308b\u306e\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfPink\">\u52d5\u7523\u304c\u4f7f\u7528\u958b\u59cb\u3055\u308c\u305f\u3082\u3057\u304f\u306f\u51e6\u5206\u3055\u308c\u305f\u5e74\u306b\u306f\u3001\u305d\u306e\u6642\u671f\u306b\u95a2\u308f\u308a\u306a\u304f<span style=\"color: #0000ff;\">\u534a\u5e74\u5206\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u63a7\u9664<\/span>\u3059\u308b<\/span>\u3001\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u4ed6\u306b\u3082\u4f3c\u305f\u3088\u3046\u306a\u30eb\u30fc\u30eb\u304c\u4f55\u500b\u304b\u3042\u308a\u307e\u3059\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>2\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001$10,000\u00d732\uff05\uff1d$3,200 \u306a\u306e\u3067\u3001\u305d\u306e\u534a\u5206\u306f$1,600\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3088\u3063\u3066\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">$1,600<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c2\u554f<\/h3>\n<p id=\"gclLMtg\"><img decoding=\"async\" width=\"855\" height=\"290\" class=\"alignnone size-full wp-image-1159 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d29711fb6f8f.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 855px; --smush-placeholder-aspect-ratio: 855\/290;\" \/><\/p>\n<blockquote><p>IRC\uff08\u5185\u56fd\u6b73\u5165\u6cd5\uff09\u3068\u898f\u5236\u306f\u4ee5\u4e0b\u306e\u3046\u3061\u3001\u6240\u5f97\u7a0e\u7533\u544a\u4f5c\u6210\u4ee3\u7406\u4eba\u306b\u7f70\u91d1\u3092\u8ab2\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u306f\u3069\u308c\u3067\u3057\u3087\u3046\u304b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u554f\u984c\u6587\u304c\u77ed\u3044\u306e\u3067\u52a9\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">IRC<\/span><\/strong>\uff08<strong>\u5185\u56fd\u6b73\u5165\u6cd5<\/strong>\uff09\u3068\u3044\u3046\u30ef\u30fc\u30c9\u306f\u3001\u3088\u304f\u51fa\u3066\u304f\u308b\u8a9e\u53e5\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3059\u3079\u3066\u306e\u9078\u629e\u80a2\u3092\u898b\u3066\u9078\u3076\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306f\u5e38\u8b58\u7684\u306b\u8003\u3048\u308c\u3070\u308f\u304b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6240\u5f97\u7a0e\u7533\u544a\u306b\u95a2\u3057\u3066\u3001\u7f72\u540d\u3092\u5fd8\u308c\u305f\u308a\u3001\u30b3\u30d4\u30fc\u3092\u7d0d\u7a0e\u8005\u306b\u6e21\u3057\u5fd8\u308c\u305f\u308a\u3001\u7533\u544a\u66f8\u306e\u30b3\u30d4\u30fc\u3092\u4fdd\u7ba1\u3057\u3066\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u306e\u306f\u3055\u3059\u304c\u306b\u30d7\u30ed\u3068\u3057\u3066\u30c0\u30e1\u3060\u308d\u3046\u3068\u601d\u3046\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>10\u5e74\u524d\u306e\u7533\u544a\u306e\u3046\u3063\u304b\u308a\u3057\u305f\u8aa4\u308a\u3092\u7d0d\u7a0e\u8005\u306b\u4f1d\u3048\u306a\u304f\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u95a2\u3057\u3066\u306f\u3001\u5fd8\u308c\u3066\u3082\u3055\u3059\u304c\u306b\u548e\u3081\u3089\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3088\u3063\u3066\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">Failure to notify a taxpayer about an inadvertent error on a tax return filed 10 years ago.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c3\u554f<\/h3>\n<p id=\"aJZEZiH\"><img decoding=\"async\" width=\"891\" height=\"211\" class=\"alignnone size-full wp-image-1160 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d29712f3266b.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 891px; --smush-placeholder-aspect-ratio: 891\/211;\" \/><\/p>\n<blockquote><p>\u914d\u5076\u8005\u304cYear1\u306e12\/31\u306b\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u592b\u5a66\u306f\u6276\u990a\u5bb6\u65cf\u306f\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002Year2\u3067\u306e\u751f\u5b58\u3057\u3066\u3044\u308b\u914d\u5076\u8005\u306e\u7533\u544a\u8cc7\u683c\u306f\u3069\u308c\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3082\u30c6\u30ad\u30b9\u30c8\u3067\u5fc5\u305a\u899a\u3048\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\">Filing status<\/span>\u306f\u7533\u544a\u8cc7\u683c\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5b50\u4f9b\u3084\u5b6b\u304c\u3044\u308c\u3070\u3001Qualifying Widower\uff08\u9069\u683c\u5be1\u592b\uff09\u3068\u306a\u308a\u5f97\u307e\u3057\u305f\u304c\u3001\u3044\u306a\u3044\u305f\u3081Single\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306f\u8aa4\u3063\u305f\u8a8d\u8b58\u306e\u53d7\u9a13\u8005\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3072\u3063\u304b\u3051\u554f\u984c\u306b\u611f\u3058\u308b\u4eba\u3082\u3044\u308b\u304b\u3082\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u52c9\u5f37\u3057\u3066\u3044\u308b\u4eba\u306fQualifying Widower\u3068\u7b54\u3048\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\uff08\u79c1\u3082\u305d\u3046\u601d\u3044\u307e\u3057\u305f\u3002\u3002\u3002\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">Single<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c4\u554f<\/h3>\n<p id=\"FjoIbEO\"><img decoding=\"async\" width=\"897\" height=\"240\" class=\"alignnone size-full wp-image-1161 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d29713e9c74c.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 897px; --smush-placeholder-aspect-ratio: 897\/240;\" \/><\/p>\n<blockquote><p>\u96e2\u5a5a\u306b\u3066\u3001Joan\u306f\u5f7c\u5973\u306e50\uff05\u306e\u500b\u4eba\u4f4f\u5c45\u306e\u6240\u6709\u6a29\u3092Jim\u3078\u8b72\u6e21\u3057\u305f\u3002\u4f4f\u5c45\u306ejoint basis\u306f$200,000\u3067\u3059\u3002\u8b72\u6e21\u306e\u6642\u3001\u3053\u306e\u6240\u6709\u7269\uff08\u4f4f\u5c45\uff09\u306e\u5e02\u5834\u4fa1\u5024\u306f$300,000\u3067\u3057\u305f\u3002Joan\u306e\u8a8d\u8b58\u640d\u76ca\uff08recognized gain\uff09\u3068Jim\u306e\u4f4f\u5c45\u306ebasis\u306f\u3044\u304f\u3089\u3067\u3057\u3087\u3046\u304b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u7c73\u56fd\u306e\u7a0e\u6cd5\u3067\u306f<span style=\"color: #ff0000;\">Basis<\/span>\u3068\u3044\u3046<span style=\"color: #ff0000;\">\u6982\u5ff5<\/span>\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u5374\u306a\u3069\u3092\u3057\u305f\u6642\u306b\u5f97\u305f\u5229\u76ca\u3084\u640d\u5931\u306b\u3088\u308a\u7a0e\u306e\u8ca0\u62c5\u3092\u5909\u3048\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e<span class=\"marker-halfPink\">Basis\u3084\u8a8d\u8b58\u640d\u76ca\u306e\u8a08\u7b97\u304c\u3053\u306eREG\u3067\u306e\u4e00\u756a\u306e\u809d<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3044\u308d\u3044\u308d\u306a\u72b6\u6cc1\u3067\u306eBasis\u3084\u8a8d\u8b58\u640d\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u6570\u5341\u30d1\u30bf\u30fc\u30f3\u3068\u305d\u306e\u6570\u5b57\u3092\u899a\u3048\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfGreen\"><strong><span style=\"color: #ff0000;\">\u7a0e\u6cd5<\/span><\/strong>\u3092\u5236\u3059\u3082\u306e\u304cREG\u3092\u5236\u3059<\/span>\u611f\u3058\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3061\u306a\u307f\u306b<strong>\u5546\u6cd5<\/strong>\u306f\u6b63\u76f4\u7c21\u5358\u3067\u3059\u3002<\/p>\n<p>\u899a\u3048\u308b\u3053\u3068\u304c\u7a0e\u6cd5\u306b\u6bd4\u3079\u308b\u3068\u5168\u7136\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f4f\u5c45\u306e\u5e02\u5834\u4fa1\u5024\u304c$200,000\u304b\u3089$300,000\u3078\u5897\u3048\u307e\u3057\u305f\u304c\u3001\u3053\u308c\u306b\u3088\u3063\u3066$100,000\u306e\u3046\u306150\uff05\u306e\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u3057\u307e\u3063\u305f\u3089\u3001\u304a\u91d1\u3092\u3082\u3089\u3063\u3066\u306a\u3044\u306e\u306b\u7a0e\u91d1\u304c\u5927\u5909\u306a\u7a0b\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u307f\u3093\u306a\u5bb6\u3092\u58f2\u3089\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8a8d\u8b58\u640d\u76ca\u306f\u3055\u3059\u304c\u306b$0\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u8ca1\u7523\u5206\u4e0e\uff08Property settlement\uff09\u306b\u3066\u3001\u96e2\u5a5a\u306e\u969b\u306b\u8ca1\u7523\u5206\u4e0e\u3092\u53d7\u3051\u3066\u3082gross income \u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8a73\u7d30\u306e\u8aac\u660e\u306f\u7701\u304d\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408basis\u306f\u5909\u308f\u3089\u305a$200,000\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b63\u89e3\u306f<span style=\"color: #ff0000;\">$0,\u00a0 $200,000<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>\u7b2c5\u554f<\/h3>\n<p id=\"mdabIdd\"><img decoding=\"async\" width=\"891\" height=\"223\" class=\"alignnone size-full wp-image-1162 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d29714d85f60.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 891px; --smush-placeholder-aspect-ratio: 891\/223;\" \/><\/p>\n<blockquote><p>Greene\u306fSeagull\u306e\u5358\u72ec\u306e\u682a\u4e3b\u3067\u3059\u3002Seagull\u306f\u30ab\u30ec\u30f3\u30c0\u30fc\u30a4\u30e4\u30fc\u3092\u63a1\u7528\u3059\u308bS corporation\u3067\u3059\u3002Greene\u306e\u5e74\u59cb\u3081\u306ebasis\u306f$15,000\u3067\u3059\u3002Seagull\u306f$5,000\u306e\u901a\u5e38\u640d\u5931\u3068\u3001$2,000\u306e\u5730\u65b9\u50b5\u306e\u5229\u606f\u3092\u5831\u544a\u3057\u307e\u3057\u305f\u3002Seagull\u306f11\/1\u306bGreene\u306b$6,000\u306e\u73fe\u91d1\u306e\u5206\u914d\u3092\u884c\u3044\u307e\u3057\u305f\u3002Greene\u306e\u5e74\u7d42\u308f\u308a\u3067\u306eSeagull\u306ebasis\u306f\u3044\u304f\u3089\u3067\u3057\u3087\u3046\u304b\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306fbasis\u306e\u554f\u984c\u3067\u306f\u57fa\u672c\u7684\u306a\u554f\u984c\u3067\u3059\u304c\u96e3\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>S corporation\u3068\u306f\u4f1a\u793e\u306e\u5206\u985e\u306e\u3046\u3061\u306e\u4e00\u3064\u3067\u3001\u3042\u308b\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u7a0e\u7684\u306b\u6709\u5229\u306a\u6761\u4ef6\u3092\u4eab\u53d7\u3067\u304d\u308b\u4f1a\u793e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u666e\u901a\u306e\u4f1a\u793e\u306fC corporation\u306b\u306a\u308a\u307e\u3059\u3002\u4ed6\u306b\u306fLLC\uff08Limited Liability Company\uff09\u306a\u3069\u8272\u3005\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8a08\u7b97\u3068\u3057\u3066\u306f\u3001<\/p>\n<div class=\"ep-box\"><strong>$15,000\uff08\u5e74\u59cb\u3081\u306ebasis\uff09<\/strong><span style=\"color: #ff0000;\">\u30fc$5,000\uff08\u640d\u5931\uff09<\/span><span style=\"color: #0000ff;\">\uff0b$2,000\uff08\u5730\u65b9\u50b5\u306e\u53d7\u53d6\u5229\u606f\uff09<\/span><span style=\"color: #ff0000;\">\u30fc$6,000\uff08\u73fe\u91d1\u5206\u914d\uff09<\/span>\uff1d$6,000<\/div>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u3001<span class=\"marker-halfPink\">\u5730\u65b9\u7a0e\u306e\u53d7\u53d6\u5229\u606f\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u3092\u6e1b\u3089\u3059\u5fc5\u8981\u304c\u3042\u308abasis\u3092\u4e0a\u3052\u3066\uff08+$2,000\uff09\u3044\u308b<\/span>\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3088\u3063\u3066\u6b63\u89e3\u306f\u3001<span style=\"color: #ff0000;\">$6,000<\/span><\/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>&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\" : 375 + 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=\"YHiQaDN\"><img decoding=\"async\" width=\"956\" height=\"716\" class=\"alignnone size-full wp-image-1166 lazyload\" data-src=\"http:\/\/ecoslyme.com\/wp-content\/uploads\/2019\/07\/img_5d298c8d2a1ee.png\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 956px; --smush-placeholder-aspect-ratio: 956\/716;\" \/><\/p>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u975e\u5e38\u306b\u96e3\u3057\u304f\u611f\u3058\u305f\u65b9\u3082\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u805e\u304d\u6163\u308c\u306a\u3044\u5c02\u9580\u7528\u8a9e\u304c\u591a\u304b\u3063\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5358\u7d14\u306a\u82f1\u5358\u8a9e\u306a\u306e\u306b\u3001\u7a0e\u6cd5\u4e0a\u3067\u306f\u3053\u3093\u306a\u610f\u5473\u304c\u3042\u308b\u3093\u3060\u3001\u306a\u3069\u3068\u601d\u308f\u308c\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/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;\"><span style=\"color: #ff0000;\">1\u30012\u554f\u6b63\u89e3\u3067\u3082\u4ed5\u65b9\u306a\u3044<\/span><span style=\"color: #000000;\">\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u521d\u898b\u3067\u306f\u304b\u306a\u308a\u30ad\u30c4\u3044\u5206\u91ce\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3067\u3059\u304c\u3001<span class=\"marker-halfGreen\">\u3053\u3053\u306b\u51fa\u3066\u304d\u305f\u7528\u8a9e\u306f\u307b\u3068\u3093\u3069\u304c\u30c6\u30ad\u30b9\u30c8\u3092\u8aad\u3093\u3067\u3044\u308c\u3070\u898b\u6163\u308c\u3066\u304f\u308b\u7528\u8a9e<\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>AUD\u3088\u308a\u306f\u82f1\u8a9e\u529b\u304c\u554f\u308f\u308c\u307e\u305b\u3093\u304c\u3001\u901f\u8aad\u529b\u3084\u8a08\u7b97\u529b\u304c\u554f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\u306e\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u306e\u6700\u5f8c\u306e\u96e3\u95a2\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9006\u306b\u3053\u3046\u3044\u3063\u305f<strong><span style=\"color: #ff0000;\">\u5c02\u9580\u7684\u306a\u7528\u8a9e\u3084\u5185\u5bb9\u3092\u899a\u3048\u308b\u3053\u3068\u304c\u4eba\u6750\u4fa1\u5024\u3092\u9ad8\u3081\u3066\u3044\u304f\u30dd\u30a4\u30f3\u30c8<\/span><\/strong>\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001<span style=\"color: #800080;\"><strong>FAR<\/strong><\/span>\u3001<span style=\"color: #800080;\"><strong>BEC\u3001BEC(WC)<\/strong><\/span>\u3001<span style=\"color: #800080;\"><strong>AUD<\/strong><\/span>\u3001<span style=\"color: #800080;\"><strong>REG<\/strong><\/span>\u306e\u5168\u3066\u3092\u7d39\u4ecb\u3055\u305b\u3066\u9802\u304d\u307e\u3057\u305f\u304c\u3001<strong>USCPA<\/strong>\u306e<strong>\u8a66\u9a13<\/strong>\u304c\u3069\u3046\u3044\u3063\u305f\u3082\u306e\u304b\u30a4\u30e1\u30fc\u30b8\u304c\u3064\u3044\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u554f\u984c\u306f5\u984c\u305a\u3064\u3067\u3001\u6bd4\u8f03\u7684\u57fa\u672c\u7684\u306a\u554f\u984c\u304c\u591a\u304b\u3063\u305f\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u756a\u306f1\u79d1\u76ee\u30674\u6642\u9593\u3042\u308a\u3001\u3053\u306e\u7d39\u4ecb\u3057\u305f<span style=\"color: #ff0000;\">\u56db\u629e\u554f\u984c\u5f62\u5f0f\uff08MC\u554f\u984c\uff09\u306f50\uff05<\/span>\u3092\u5360\u3081\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9006\u306b\u8a00\u3048\u307050\uff05\u3060\u3051\u3067\u3059\u3002<span style=\"color: #0000ff;\">\u4ed6\u306f\u6587\u7ae0\u984c<\/span>\u306e\u3088\u3046\u306a\u554f\u984c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfPink\">\u82f1\u8a9e\u529b\u306b\u81ea\u4fe1\u306e\u306a\u3044\u65b9\u306f\u3001\u5148\u306b\u82f1\u8a9e\u529b\u3092\u3064\u3051\u3066\u304b\u3089\u3067\u3082\u9060\u56de\u308a\u3067\u306f\u306a\u3044<\/span>\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\uff08<span style=\"color: #ff0000;\">TOEIC<\/span>\u3067<span style=\"color: #0000ff;\">800\u70b9<\/span>\u3042\u308c\u3070\u5927\u4e08\u592b\u306a\u6c17\u304c\u3057\u307e\u3059\u304c\u3001<span style=\"color: #ff0000;\">700\u70b9<\/span>\u304b\u3089\u3067\u3082\u6311\u6226\u3067\u304d\u308b\u30ec\u30d9\u30eb\u304b\u3068\u601d\u3044\u307e\u3059\uff09<\/p>\n<p>\u203b\u53d7\u9a13\u751f\u306e<span style=\"color: #0000ff;\">90\uff05\u4ee5\u4e0a<\/span>\u306f<span style=\"color: #ff0000;\">\u30a2\u30e1\u30ea\u30ab\u4eba<\/span>\u3067\u3059\u3002\u82f1\u8a9e\u304c\u6bcd\u56fd\u8a9e\u306e\u4eba\u306f\u305d\u308c\u4ee5\u4e0a\u3067\u3057\u3087\u3046<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u304d\u3063\u304b\u3051\u306b\u3001<strong>\u30b3\u30b9\u30d1\u6700\u5f37<\/strong>\u306e\u8cc7\u683c\u3067\u3042\u308b<span style=\"color: #ff0000;\"><strong>USCPA\u306b\u6311\u6226\u3057\u305f\u3044<\/strong><\/span>\u3068\u601d\u3063\u3066\u304f\u308c\u308b\u4eba\u304c\u3044\u308c\u3070\u3046\u308c\u3057\u3044\u9650\u308a\u3067\u3059\u3002<\/p>\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; \u5148\u307e\u3067\u306e\u8a18\u4e8b\u3067\u306fFAR\u3068BEC\u3068AUD\u306e\u554f\u984c\u3092\u5b9f\u969b\u306b\u3068\u304d\u307e\u3057\u305f\u3002 &nbsp; \u4eca\u56de\u304cUSCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e\u6700\u5f8c\u306e\u79d1\u76ee\u3001REG\u306b\u306a\u308a\u307e\u3059\u3002 &nbsp; USCPA\u306e\u8a66\u9a13\u306e\u554f\u984c\u3092\u5b9f\u969b\u306b\u89e3\u3044\u3066\u307f\u3088\u3046\u30b7\u30ea\u30fc\u30ba\u306e\u6700\u5f8c\u306e\u8a18\u4e8b\u307e\u3067\u898b\u3066\u9802\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 &nbsp; \u6700\u5f8c\u307e\u3067\u898b\u3066\u9802\u3044\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306fUSCPA\u306b\u8208\u5473\u304c\u304a\u3042\u308a\u304b\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp;  [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6508,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,158],"tags":[8,11,26,28,32],"class_list":{"0":"post-1152","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-reg"},"_links":{"self":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/1152","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=1152"}],"version-history":[{"count":2,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/1152\/revisions"}],"predecessor-version":[{"id":6856,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/1152\/revisions\/6856"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/media\/6508"}],"wp:attachment":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/media?parent=1152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/categories?post=1152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/tags?post=1152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}