{"id":4264,"date":"2020-10-11T17:18:56","date_gmt":"2020-10-11T08:18:56","guid":{"rendered":"https:\/\/ecoslyme.com\/?p=4264"},"modified":"2023-03-21T07:34:44","modified_gmt":"2023-03-20T22:34:44","slug":"uscpa-study-knowhow","status":"publish","type":"post","link":"https:\/\/ecoslyme.com\/uscpa\/uscpa-study-knowhow\/","title":{"rendered":"\u3010USCPA\u3011\u6700\u3082\u52b9\u679c\u7684\u3067\u52b9\u7387\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3010\u6771\u5927\u5f0f\u3011"},"content":{"rendered":"<p><span style=\"color: #000000;\"><strong>ecoslyme<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong style=\"color: #000000;\">USCPA<\/strong>\uff08<strong style=\"color: #000000;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb<\/strong>\uff09\u306e\u52c9\u5f37\u3092\u59cb\u3081\u305f\u306f\u826f\u3044\u3051\u308c\u3069\u3082\u3001\u3069\u306e\u3088\u3046\u306b\u52c9\u5f37\u3059\u308b\u306e\u304c<strong>\u6700\u3082\u52b9\u679c\u7684\u3067\u52b9\u7387\u7684<\/strong>\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div class=\"balloon\">\n<figure class=\"balloon__img balloon__img-left\">\n<div><\/div><figcaption class=\"balloon__name\">USCPA\u52c9\u5f37\u4e2d<\/figcaption><\/figure>\n<div class=\"balloon__text balloon__text-right\">USCPA\u306e\u52c9\u5f37\u3092\u3057\u3066\u308b\u3051\u308c\u3069\u3082\u3001\u5168\u7136\u982d\u306b\u5165\u3089\u306a\u3044\u3002\u3002\u3002\u3069\u3093\u306a\u611f\u3058\u3067\u52c9\u5f37\u3059\u308b\u306e\u304c\u52b9\u679c\u7684\u306a\u306e\uff1f<\/div>\n<\/div>\n<div>\n<div class=\"balloon\">\n<figure class=\"balloon__img balloon__img-right\">\n<div><\/div><figcaption class=\"balloon__name\">USCPA\u52c9\u5f37\u4e2d<\/figcaption><\/figure>\n<div class=\"balloon__text balloon__text-left\">USCPA\u306e\u6700\u3082\u52b9\u7387\u7684\u306a\u52c9\u5f37\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\uff01\u793e\u4f1a\u4eba\u3060\u304b\u3089\u7121\u99c4\u306a\u6642\u9593\u306f\u6975\u529b\u4f7f\u3044\u305f\u3044\u304f\u306a\u3044\uff01<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p><strong>\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u6700\u901f\u306e\u52c9\u5f37\u65b9\u6cd5<\/strong>\u306f\u662f\u304c\u975e\u3067\u3082\u77e5\u308a\u305f\u3044\u3082\u306e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><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;\">\u3053\u306e\u8b70\u8ad6\u306f\u6c38\u9060\u306e\u8ab2\u984c\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u4e00\u4f8b\u3068\u3057\u3066\u79c1\u306e<strong>USCPA\u306e\u52c9\u5f37\u65b9\u6cd5<\/strong>\u3092\u3054\u7d39\u4ecb\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\u306e\u8a66\u9a13\u306b\u306f\u901f\u3055\u3092\u91cd\u8996\u3057\u30664\u56de\u307b\u3069\u843d\u3061\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u304c\u3001\u793e\u4f1a\u4eba\u3068\u3057\u3066\u50cd\u304d\u306a\u304c\u3089\u4e00\u5ea6\u3082<strong>Expire\uff08\u79d1\u76ee\u5408\u683c\u306e\u5931\u52b9\uff09\u3092\u305b\u305a\u306bUSCPA\u306b\u5408\u683c<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002\uff08Expire\u305b\u305a\u306bUSCPA\u306b\u5408\u683c\u3059\u308b\u306e\u306f\u3001<strong>\u65e5\u672c\u4eba\u53d7\u9a13\u8005\u306e\u4e0a\u4f4d10%\u4f4d<\/strong>\u3067\u3059\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001<strong>\u6771\u5927\u5165\u8a66\u306b\u306f\u307b\u307c\u72ec\u5b66\u3067\u5408\u683c<\/strong>\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u79c1\u306e\u52c9\u5f37\u65b9\u6cd5\u306f\u52b9\u679c\u7684\u3067\u52b9\u7387\u7684\u3060\u3068\u601d\u3063\u3066\u3044\u308b\u3064\u3082\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5c11\u3057\u3067\u3082\u7686\u69d8\u306e\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\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\" : 378 + 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>USCPA\u306e\u52b9\u7387\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5\u3068\u52b9\u679c\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/h2>\n<p><strong>USCPA\u306e\u5b66\u7fd2\u65b9\u6cd5<\/strong>\u3067\u3059\u304c\u3001<strong>\u52b9\u7387\u7684<\/strong>\u3068\u3044\u3046\u89b3\u70b9\u3068<strong>\u52b9\u679c\u7684<\/strong>\u3068\u3044\u3046\u89b3\u70b9\u306e2\u3064\u306e\u89b3\u70b9\u3067\u3054\u7d39\u4ecb\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u3067\u3001\u52b9\u7387\u7684\u3068\u3044\u3046\u306e\u306f\u8a66\u9a13\u5408\u683c\u307e\u3067\u306e\u52c9\u5f37\u6642\u9593\u3092\u65e9\u3081\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u52b9\u679c\u7684\u3068\u3044\u3046\u306e\u306f\u52c9\u5f37\u3057\u305f\u5185\u5bb9\u304c\u982d\u306b\u5b9a\u7740\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3068\u3057\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<p>\u30fb<span style=\"color: #ff0000;\"><strong>\u52b9\u7387\u7684<\/strong><\/span>\uff1a\u8a66\u9a13\u5408\u683c\u307e\u3067\u306e<strong>\u52c9\u5f37\u6642\u9593<\/strong>\u3092\u65e9\u3081\u308b<\/p>\n<p>\u30fb<span style=\"color: #ff0000;\"><strong>\u52b9\u679c\u7684<\/strong><\/span>\uff1a\u52c9\u5f37\u5185\u5bb9\u306e\u982d\u3078\u306e<strong>\u5b9a\u7740\u5ea6<\/strong>\u3092\u9ad8\u3081\u308b<\/p>\n<\/div>\n<div><\/div>\n<p>\u52b9\u7387\u7684\u3068\u52b9\u679c\u7684\u306e2\u3064\u306e\u6982\u5ff5\u306f\u9055\u3046\u6982\u5ff5\u3068\u8003\u3048\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: left;\">USCPA\u306e\u52b9\u7387\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5<\/h2>\n<p><img decoding=\"async\" class=\"waku aligncenter wp-image-3374 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2020\/03\/shutterstock_289508027-1024x770.jpg\" alt=\"\u30d9\u30af\u30bf\u30fc\u3000\u822a\u6d77\" width=\"1024\" height=\"770\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/770;\" \/><\/p>\n<p><strong>USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e\u52b9\u7387\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5<\/strong>\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5408\u683c\u307e\u3067\u306e\u52c9\u5f37\u6642\u9593\u3092\u65e9\u3081\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>\u4e88\u5099\u6821\u3092\u5229\u7528\u3059\u308b\u304b\u72ec\u5b66\u3059\u308b\u304b\u306b\u3064\u3044\u3066<\/h3>\n<p>\u307e\u305aUSCPA\u3092\u5b66\u7fd2\u3059\u308b\u306b\u3042\u305f\u308a\u4e00\u756a\u306e\u8ad6\u70b9\u3067\u3042\u308b\u3001\u300c\u4e88\u5099\u6821\u3092\u5229\u7528\u3059\u308b\u304b\u72ec\u5b66\u3067\u52c9\u5f37\u3059\u308b\u304b\u300d\u3001\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7d50\u8ad6\u3060\u3051\u7533\u3057\u4e0a\u3052\u308b\u3068\u3001\u300c<strong>\u4e88\u5099\u6821\u3092\u5229\u7528\u3059\u308b<\/strong>\u300d\u306e\u4e00\u629e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e88\u5099\u6821\u9078\u3073\u3067\u60a9\u3093\u3067\u3044\u308b\u65b9\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u4e0b\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u79c1\u306e\u304a\u3059\u3059\u3081\u306f\u65ad\u7136<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>\u3067\u3059\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-selfstudy\" target=\"_self\">\u3010USCPA\u3011\u72ec\u5b66\u3067\u5408\u683c\u3067\u304d\u308b\u8cc7\u683c\u306a\u306e\uff1f\u72ec\u5b66\u3068\u4e88\u5099\u6821\u5229\u7528\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u5fb9\u5e95\u89e3\u8aac\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\n\u3053\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u4eba\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u5c11\u306a\u304b\u3089\u305aUSCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306b\u3064\u3044\u3066\u8208\u5473\u306e\u3042\u308b\u65b9\u304b\u3068\u601d\u3044\u307e\u3059\u3002\r\n\r\n&nbsp;\r\n\r\nUSCPA\u3092\u53d6\u5f97\u3059\u308b\u306b\u306f\u3001\u72ec\u5b66\u3067\u3067\u304d\u308b\u3082\u306e\u306a\u306e\u304b\u3001\u4e88\u5099\u6821[\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-selfstudy\" target=\"_self\"><img decoding=\"async\" width=\"375\" height=\"250\" data-src=\"https:\/\/ecoslyme.com\/uscpa\/wp-content\/uploads\/2019\/08\/82279b8ac56a468068008abd66df0e74-scaled-e1644132497867-375x250.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\/250;\" \/><\/a><\/div>\r\n\t\t\t<\/div>\n<p>&nbsp;<\/p>\n<p>\u72ec\u5b66\u3067\u52c9\u5f37\u3059\u308b\u304b\u4e88\u5099\u6821\u306b\u3059\u308b\u304b\u3067\u60a9\u3093\u3067\u3044\u308b\u4eba\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\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-firm-comparison\" target=\"_self\">\u3010USCPA\u3011\u4e88\u5099\u68215\u793e\u306e\u5fb9\u5e95\u6bd4\u8f03\uff01 \u304a\u3059\u3059\u3081\u306f\u30a2\u30d3\u30bf\u30b9(Abitus)<\/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\n\u6700\u8fd1\u3088\u304f\u76ee\u306b\u3059\u308bUSCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u3002\r\n\r\n&nbsp;\r\n\r\n\u8208\u5473\u304c\u3042\u3063\u3066USCPA\u306e\u4e88\u5099\u6821\u306b\u901a\u3044\u305f\u3044\uff01\r\n\r\n&nbsp;\r\n\r\n\u3067\u3082\u3001\u4e00\u4f53\u3069\u3053\u306eUSCPA\u4e88\u5099\u6821\u304c\u3044\u3044\u306e\uff1f\r\n[\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-firm-comparison\" target=\"_self\"><img decoding=\"async\" width=\"375\" height=\"250\" data-src=\"https:\/\/ecoslyme.com\/uscpa\/wp-content\/uploads\/2019\/07\/2712313767731eb653f6bbd1c0bf9c5f-375x250.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\/250;\" \/><\/a><\/div>\r\n\t\t\t<\/div>\n<p>&nbsp;<\/p>\n<h3>\u79d1\u76ee\u3054\u3068\u306e\u5b66\u7fd2\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/h3>\n<p>\u305d\u308c\u3067\u306f<strong>\u79d1\u76ee\u3054\u3068\u306e\u5b66\u7fd2\u65b9\u6cd5<\/strong>\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5b66\u7fd2\u65b9\u6cd5\u306f\u3069\u306e\u79d1\u76ee\uff08FAR\u3001BEC\u3001AUD\u3001REG\uff09\u3082\u5171\u901a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5b66\u7fd2\u306b\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>USCPA\u79d1\u76ee\u3054\u3068\u306e\u5b66\u7fd2\u65b9\u6cd5<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p>\u2460\u4e88\u5099\u6821\u306e\u52d5\u753b\u3067\u8b1b\u7fa9\u3092\u898b\u308b<\/p>\n<p>\u2461\u8b1b\u7fa9\u7d42\u4e86\u5f8c\u306bMC\u554f\u984c\u306e\u307f\u30921\u56de\u89e3\u304f\uff08TBS\u554f\u984c\u306f\u89e3\u304b\u306a\u3044\uff09<\/p>\n<p>\u2462\u5358\u4f4d\u8a8d\u5b9a\u8a66\u9a13\u7bc4\u56f2\u306e\u8b1b\u7fa9\u95b2\u89a7\uff06MC\u554f\u984c\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u5358\u4f4d\u8a8d\u5b9a\u8a66\u9a13\u3092\u53d7\u9a13\u3059\u308b<\/p>\n<p>\u2463Web\u4e0a\u3067MC\u554f\u984c\u306e\u307f1\u56de\u89e3\u304f\uff081\u5468\u76ee\uff09<\/p>\n<p>\u24642\u56de\u76ee\u306eMC\u554f\u984c\u3092\u89e3\u304f\uff08<strong>\u4e0d\u6b63\u89e3\u306e\u554f\u984c\u306e\u307f<\/strong>\uff09<\/p>\n<p>\u2465\u540c\u69d8\u306b\u3057\u3066\u3001\u4e0d\u6b63\u89e3\u306e\u554f\u984c\u304c\u306a\u304f\u306a\u308b\u307e\u3067\u4f55\u5468\u3082\u3059\u308b\uff08\u76ee\u6a195\u5468\u4ee5\u5185\uff09<\/p>\n<p>\u2466<strong>TBS\u306e\u554f\u984c\u3060\u3051<\/strong>\u89e3\u304f\uff081\u56de\u306e\u307f\uff09<\/p>\n<p>\u2467\u30c6\u30ad\u30b9\u30c8\u3092\u6700\u521d\u304b\u3089\u6700\u5f8c\u307e\u3067\u8aad\u3080<\/p>\n<p>\u2468\u30d7\u30ec\u30c6\u30b9\u30c8\u3092\u53d7\u9a13\u3059\u308b<\/p>\n<p>\u2469USCPA\u306e\u8a66\u9a13\u3092\u53d7\u9a13\u3059\u308b<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u306e\u5404\u3005\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4>\u2460\u4e88\u5099\u6821\u306e\u8b1b\u7fa9\u3067\u52d5\u753b\u3092\u898b\u308b<\/h4>\n<p>\u307e\u305a\u306f\u306a\u3093\u3068\u8a00\u3063\u3066\u3082USCPA\u306e\u8b1b\u7fa9\u5185\u5bb9\u306e<strong>\u30a4\u30f3\u30d7\u30c3\u30c8<\/strong>\u304c\u306a\u3051\u308c\u3070\u8a71\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e88\u5099\u6821\u306e\u8b1b\u7fa9\u306e\u52d5\u753b\u3092\u898b\u3066\u5b66\u7fd2\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u52d5\u753b\u306f<strong>1.5\u301c2\u500d\u901f<\/strong>\u3067\u898b\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u571f\u65e5\u306a\u3069\u306b\u8b1b\u7fa9\u306b\u53c2\u52a0\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001<strong>E-Learning<\/strong>\u3067\u5b66\u7fd2\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u500d\u901f\u3067\u8b1b\u7fa9\u3092\u898b\u308c\u308b\u306e\u306f\u975e\u5e38\u306b\u4fbf\u5229\u3067\u52b9\u7387\u7684\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8b1b\u7fa9\u306e\u4e2d\u3067\u3001\u57fa\u672c\u7684\u306b\u8b1b\u5e2b\u306f\u30c6\u30ad\u30b9\u30c8\u3092\u7528\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u306e\u3067\u3001\u8a00\u308f\u308c\u305f\u901a\u308a\u306b\u30de\u30fc\u30ab\u30fc\u3092\u5f15\u3044\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u53e3\u982d\u3067\u3057\u304b\u8aac\u660e\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3082\u925b\u7b46\u3067\u30c6\u30ad\u30b9\u30c8\u306b\u66f8\u304d\u8fbc\u3080\u3053\u3068\u3067\u7406\u89e3\u304c\u6df1\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7279\u306b\u8b1b\u7fa9\u306f\u3082\u3046\u898b\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3001\u30c6\u30ad\u30b9\u30c8\u306b\u66f8\u304d\u8fbc\u3093\u3067\u3044\u306a\u3044\u3068\u632f\u308a\u8fd4\u308b\u3068\u91cd\u8981\u306a\u3053\u3068\u304c\u6f0f\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4>\u2461\u8b1b\u7fa9\u7d42\u4e86\u5f8c\u306bMC\u554f\u984c\u306e\u307f\u30921\u56de\u89e3\u304f\uff08TBS\u554f\u984c\u306f\u89e3\u304b\u306a\u3044\uff09<\/h4>\n<p>\u6b21\u306b\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u3057\u305f\u5185\u5bb9\u3092\u3059\u3050\u306b<strong>\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8<\/strong>\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8b1b\u7fa9\u306b\u95a2\u308f\u308bMC\u554f\u984c\u3060\u3051\u554f\u984c\u3092\u89e3\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>TBS\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u306e\u3067\u3053\u3053\u3067\u306f\u89e3\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u306b\u6642\u9593\u3092\u5272\u3044\u3066\u3057\u307e\u3046\u3068\u3001USCPA\u306e\u52c9\u5f37\u304c\u3044\u3064\u307e\u3067\u305f\u3063\u3066\u3082\u7d42\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6700\u5f8c\u306e\u8b1b\u7fa9\u304c\u7d42\u308f\u3063\u305f\u6642\u306b\u3001\u6700\u521d\u306b\u53d7\u3051\u305f\u8b1b\u7fa9\u306e\u5185\u5bb9\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div>\n<h4>\u2462\u5358\u4f4d\u8a8d\u5b9a\u8a66\u9a13\u7bc4\u56f2\u306e\u8b1b\u7fa9\u95b2\u89a7\uff06MC\u554f\u984c\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u5358\u4f4d\u8a8d\u5b9a\u8a66\u9a13\u3092\u53d7\u9a13\u3059\u308b<\/h4>\n<\/div>\n<p>\u5358\u4f4d\u8a8d\u5b9a\u8a66\u9a13\u3082\u540c\u69d8\u306b\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u306e\u5834\u3068\u3057\u3066\u3059\u3050\u306b\u53d7\u9a13\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u540c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class=\"ep-box es-BmarkExcl es-borderSolidS brc-DPred bgc-white es-radius\">\n<p>Abitus\u3060\u3068\u6b63\u89e3\u3001\u4e0d\u6b63\u89e3\u306e\u5c65\u6b74\u304c\u6b8b\u308b\u305f\u3081\u3001\u52b9\u7387\u3088\u304f\u5b66\u7fd2\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<strong>\u5168\u304f\u306e\u52d8\u3067\u9078\u629e\u80a2\u3092\u9078\u3076\u306e\u306fNG<\/strong>\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div>\n<p>MC\u554f\u984c\u3067\u9593\u9055\u3048\u305f\u554f\u984c\u304c\u3042\u308c\u3070\u3001\u305d\u306eMC\u554f\u984c\u306e<strong>\u89e3\u8aac\u52d5\u753b\u3092\u898b\u3066\u3001\u30c6\u30ad\u30b9\u30c8\u3092\u719f\u8aad<\/strong>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30c6\u30ad\u30b9\u30c8\u3067\u8db3\u308a\u3066\u3044\u306a\u3044\u89e3\u8aac\u52d5\u753b\u306e\u8aac\u660e\u306f\u3001\u30c6\u30ad\u30b9\u30c8\u306b\u925b\u7b46\u3067\u66f8\u304d\u8fbc\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><strong>\u30c6\u30ad\u30b9\u30c8\u3067\u3082\u8b1b\u7fa9\u52d5\u753b\u3067\u3082\u8aac\u660e\u3055\u308c\u3066\u3044\u306a\u3044\u8ad6\u70b9\u304cMC\u554f\u984c\u306e\u8b1b\u7fa9\u52d5\u753b\u3067\u8a71\u3055\u308c\u308b<\/strong>\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div>\n<p>&nbsp;<\/p>\n<h4>\u24642\u56de\u76ee\u306eMC\u554f\u984c\u3092\u89e3\u304f\uff08<strong>\u4e0d\u6b63\u89e3\u306e\u554f\u984c\u306e\u307f\uff09<\/strong><\/h4>\n<\/div>\n<p>2\u56de\u76ee\u306eMC\u554f\u984c\u3092\u89e3\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u6642\u30011\u5468\u76ee\uff08\u2463\u306e\u3053\u3068\uff09\u3067\u6b63\u89e3\u3060\u3063\u305f\u554f\u984c\u306f\u89e3\u304b\u306a\u304f\u3066\u826f\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u6b63\u89e3\u3057\u305f\u554f\u984c\u30922\u56de\u89e3\u304f\u306e\u306f\u7121\u99c4<\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u30011\u5468\u76ee\u3067\u4e0d\u6b63\u89e3\u3060\u3063\u305f\u554f\u984c\u3060\u3051\u89e3\u304f\u3053\u3068\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>1\u5468\u76ee\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u3067\u304d\u306a\u3044\u554f\u984c\u304c\u3042\u3063\u305f\u3089\u305d\u306e\u3067\u304d\u306a\u304b\u3063\u305fMC\u554f\u984c\u306e<strong>\u89e3\u8aac\u52d5\u753b\u3092\u898b\u3066\u3001<span style=\"color: #ff0000;\">\u30c6\u30ad\u30b9\u30c8\u3092\u719f\u8aad<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box es-BmarkExcl es-borderSolidS brc-DPred bgc-white es-radius\">\u30c6\u30ad\u30b9\u30c8\u306b\u4f55\u304b\u306e<strong>\u307e\u3068\u3081\u8868<\/strong>\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u8868\u3092<strong><span style=\"color: #ff0000;\">\u4e38\u6697\u8a18\u30ec\u30d9\u30eb<\/span><span style=\"color: #ff0000;\">\u3067\u899a\u3048\u3066<\/span><\/strong>\u3057\u307e\u3044\u307e\u3057\u3087\u3046\u3002<br \/>\n\u308f\u3056\u308f\u3056\u307e\u3068\u3081\u3066\u3042\u308b\u306e\u3067\u3001<strong>\u91cd\u8981\u306a\u8868<\/strong>\u306a\u306e\u3067\u3059\u3002<br \/>\n\u305d\u306e\u8868\u3092\u4f55\u3082\u898b\u305a\u306b\u66f8\u304d\u51fa\u305b\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\uff08<strong>MC\u554f\u984c10\u5468\u3059\u308b\u3088\u308a\u91cd\u8981<\/strong>\uff09<\/div>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070FAR\u306e\u5834\u5408\u3001\u30a2\u30d3\u30bf\u30b9 FAR5\u306e\u30c6\u30ad\u30b9\u30c8\u3067\u300c<strong>GASB 34 Integrated Accounting and Financial Reporting Model<\/strong>\u300d\u306e\u307e\u3068\u3081\u8868\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u8868\u3092\u899a\u3048\u308c\u3070\u6b63\u76f4\u3001<strong>\u653f\u5e9c\u4f1a\u8a08\u306f\u4e00\u6c17\u306b\u7c21\u5358\u306b\u306a\u308a\u5f97\u70b9\u6e90<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u306f\u4e00\u4f8b\u3067\u3059\u304c\u3001<span style=\"color: #ff0000;\"><strong>\u6b32\u3057\u3044\u307e\u3068\u3081\u8868\u304c\u7121\u3051\u308c\u3070\u81ea\u5206\u3067\u4f5c\u308c\u3070\u826f\u3044<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div>\n<h4>\u2465\u540c\u69d8\u306b\u3057\u3066\u3001\u4e0d\u6b63\u89e3\u306e\u554f\u984c\u304c\u306a\u304f\u306a\u308b\u307e\u3067\u4f55\u5468\u3082\u3059\u308b\uff08\u76ee\u6a195\u5468\u4ee5\u5185\uff09<\/h4>\n<p>2\u5468\u76ee\u3067\u4e0d\u6b63\u89e3\u3060\u3063\u305f\u554f\u984c\u3060\u3051\u89e3\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3092\u7e70\u308a\u8fd4\u3057\u3066\u30013\u5468\u76ee\u3067\u4e0d\u6b63\u89e3\u3060\u3063\u305f\u554f\u984c\u3060\u3051\u30014\u5468\u76ee\u3067\u4e0d\u6b63\u89e3\u3060\u3063\u305f\u554f\u984c\u3060\u3051\u3001\u3001\u3001<\/p>\n<p>\u3068\u89e3\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9593\u9055\u3048\u305f\u554f\u984c\u306f\u52b9\u7387\u3088\u304f\u77ed\u671f\u9593\u3067\u4f55\u56de\u3082\u5b66\u7fd2\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u76ee\u6a19\u306f5\u5468\u4ee5\u5185\u306b\u5168\u3066\u306e\u4e0d\u6b63\u89e3\u306e\u554f\u984c\u306e\u6b63\u89e3\u7387\u304c100\uff05\u306e\u6b63\u89e3\u306b\u306a\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u540c\u3058\u554f\u984c\u306f4\u56de\u3082\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ecf\u306e\u9854\u30823\u5ea6\u307e\u3067\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>1\u5468\u76ee\u30fb2\u5468\u76ee\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u3067\u304d\u306a\u3044\u554f\u984c\u304c\u3042\u3063\u305f\u3089\u305d\u306e\u3067\u304d\u306a\u304b\u3063\u305fMC\u554f\u984c\u306e<strong>\u89e3\u8aac\u52d5\u753b\u3092\u898b\u3066\u3001<span style=\"color: #ff0000;\">\u30c6\u30ad\u30b9\u30c8\u3092\u719f\u8aad<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div>\n<h4>\u2466<strong>TBS\u306e\u554f\u984c\u3060\u3051<\/strong>\u89e3\u304f\uff081\u56de\u306e\u307f\uff09<\/h4>\n<p>MC\u554f\u984c\u304c\u5168\u3066\u7d42\u308f\u3063\u305f\u3089\u3001\u6b21\u306fTBS\uff08Task Based Simulation\uff1a\u6587\u7ae0\u984c\uff09\u306e\u554f\u984c\u3060\u3051\u3092\u89e3\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>MC\u554f\u984c\u3068\u4e00\u7dd2\u306b\u89e3\u304f\u4eba\u3082\u3044\u307e\u3059\u304c\u3001\u305d\u3046\u3059\u308b\u3068TBS\u306e\u5206\u91cf\u304c\u591a\u3059\u304e\u3066\u5148\u306b\u306a\u304b\u306a\u304b\u9032\u3081\u305a\u3001\u52c9\u5f37\u304c\u601d\u3046\u3088\u3046\u306b\u9032\u307e\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6700\u5f8c\u306bTBS\u3060\u3051\u3067\u89e3\u304f\u3053\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>TBS\u306b\u306f<strong>\u4eca\u307e\u3067\u5b66\u7fd2\u3057\u305f\u77e5\u8b58\u3092\u7dcf\u5408\u7684\u306b\u5fa9\u7fd2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u9805\u76ee\u304c\u8a70\u307e\u3063\u3066<\/strong>\u3044\u307e\u3059\u306e\u3067\u3001MC\u554f\u984c\u3067\u6700\u521d\u306e\u65b9\u306b\u6b63\u89e3\u3057\u3066\u9577\u3089\u304f\u89e6\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u8ad6\u70b9\u306b\u6539\u3081\u3066\u89e6\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u8a66\u9a13\u3067\u5b9f\u969b\u306b\u89e3\u304f\u5f62\u5f0f\u3068\u4f3c\u3066\u3044\u308b\u3088\u3046\u306b\u4f5c\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001<strong>\u672c\u756a\u5bfe\u7b56<\/strong>\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n<div>\n<p>&nbsp;<\/p>\n<h4>\u2467\u30c6\u30ad\u30b9\u30c8\u3092\u6700\u521d\u304b\u3089\u6700\u5f8c\u307e\u3067\u8aad\u3080<\/h4>\n<p>\u6700\u5f8c\u306e\u4ed5\u4e0a\u3052\u3068\u3057\u3066\u3001\u30c6\u30ad\u30b9\u30c8\u3092\u6700\u521d\u304b\u3089\u6700\u5f8c\u307e\u3067\u8aad\u307f\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u6700\u521d\u306b\u5b66\u7fd2\u3057\u3066\u3044\u305f\u5185\u5bb9\u306e\u610f\u5473\u304c\u982d\u306b\u30b9\u30fc\u30c3\u3068\u5165\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u554f\u984c\u3092\u89e3\u3044\u3066\uff08\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u3092\u3057\u3066\uff09\u304b\u3089\u3001\u30c6\u30ad\u30b9\u30c8\u3092\u898b\u308b\u3068\u7406\u89e3\u5ea6\u304c\u5168\u7136\u9055\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ed5\u4e8b\u3067\u3082\u305d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u4f8b\u3048\u3070\u30b7\u30b9\u30c6\u30e0\u306e\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u6700\u521d\u304b\u3089\u8aad\u3093\u3067\u3082\u3042\u307e\u308a\u5206\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e00\u5ea6\u305d\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u3066\u304b\u3089\u6570\u30f6\u6708\u7d4c\u3063\u3066\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u518d\u5ea6\u8aad\u3080\u3068\u7406\u89e3\u5ea6\u304c\u5168\u7136\u9055\u3063\u305f\u3068\u3044\u3046\u7d4c\u9a13\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3093\u306a\u6a5f\u80fd\u3082\u3042\u3063\u305f\u3093\u3060\u3068\u6c17\u3065\u304f\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u52c9\u5f37\u3082\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u554f\u984c\u306b\u51fa\u3066\u3053\u306a\u304b\u3063\u305f\u7d30\u304b\u3044\u8ad6\u70b9\u307e\u3067\u3001\u30c6\u30ad\u30b9\u30c8\u3092\u8aad\u3081\u3070\u982d\u306b\u5438\u53ce\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div>\n<p>&nbsp;<\/p>\n<h4>\u2468\u30d7\u30ec\u30c6\u30b9\u30c8\u3092\u53d7\u9a13\u3059\u308b<\/h4>\n<\/div>\n<p>USCPA\u306e\u8a66\u9a13\u3067\u6700\u5927\u9650\u306e\u6210\u679c\u3092\u767a\u63ee\u3059\u308b\u305f\u3081\u306b\u3001\u30d7\u30ec\u30c6\u30b9\u30c8\u3092\u53d7\u9a13\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>4\u6642\u9593\u307f\u3063\u3061\u308a\u89e3\u304f\u30d7\u30ec\u30c6\u30b9\u30c8\u304c\u4e88\u5099\u6821\uff081\u6559\u79d16\u5343\u5186\u4f4d\uff1f\u30a2\u30d3\u30bf\u30b9\u751f\u306f\u30a2\u30f3\u30b1\u30fc\u30c8\u56de\u7b54\u3067\u7121\u6599\u306e\u5834\u5408\u3082\uff09\u3067\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8a66\u9a13\u306e1\u301c2\u9031\u9593\u524d\u304f\u3089\u3044\u306b\u53d7\u8b1b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30d7\u30ec\u30c6\u30b9\u30c8\u3092\u307f\u3063\u3061\u308a\u5fa9\u7fd2\u3057\u3066\u3001\u3067\u304d\u306a\u304b\u3063\u305f\u90e8\u5206\u306e\u554f\u984c\u89e3\u8aac\u3084\u30c6\u30ad\u30b9\u30c8\u3092\u5206\u304b\u308b\u307e\u3067\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4>\u2469USCPA\u306e\u8a66\u9a13\u3092\u53d7\u9a13\u3059\u308b<\/h4>\n<p>\u30d7\u30ec\u30c6\u30b9\u30c8\u304cUSCPA\u306e\u672c\u756a\u8a66\u9a13\u306e1\u301c2\u9031\u9593\u524d\u304f\u3089\u3044\u306b\u306a\u308b\u3088\u3046\u306b\u8abf\u6574\u3057\u3066\u3001\u672c\u756a\u306b4\u6642\u9593\u306e\u96c6\u4e2d\u529b\u304c\u3067\u304d\u308b\u74b0\u5883\u3092\u4f5c\u308a\u4e0a\u3052\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u521d\u3081\u3066\u898b\u308b\u554f\u984c\u306b\u5bfe\u3057\u3066\u601d\u8003\u3067\u304d\u308b\u5fc3\u69cb\u3048\u3082\u601d\u3044\u51fa\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>MC\u554f\u984c\u3092\u4f55\u56de\u3082\u89e3\u3044\u3066\u3044\u308b\u3068\u3001\u540c\u3058\u554f\u984c\u306e\u7e70\u308a\u8fd4\u3057\u306e\u305f\u3081\u982d\u3092\u4f7f\u308f\u306a\u304f\u306a\u3063\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u8a66\u884c\u932f\u8aa4\u3057\u3066\u6b63\u89e3\u3092\u5c0e\u304f\u3068\u3044\u3046\u4f5c\u696d\u304c\u5f31\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u305c\u3053\u306e\u554f\u984c\u306f\u3053\u308c\u304c\u6b63\u89e3\u306a\u306e\u304b\u3001\u3068\u81ea\u554f\u81ea\u7b54\u3057\u3066\u982d\u3092\u5e38\u306b\u56de\u8ee2\u3055\u305b\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8a66\u9a13\u524d\u306f\u8a66\u9a13\u306e\u65e5\u306b\u306a\u308b\u307e\u3067\u518d\u5ea6\u30c6\u30ad\u30b9\u30c8\u3092\u4f55\u5ea6\u3082\u7e70\u308a\u8fd4\u3057\u8aad\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u308f\u304b\u3089\u306a\u3044\u90e8\u5206\u306f\u8b1b\u7fa9\u52d5\u753b\u3092\u898b\u8fd4\u3059\u306e\u3082\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3042\u3068\u306f\u672c\u756a\u306e\u8a66\u9a13\u3067\u5b9f\u529b\u3092\u767a\u63ee\u3059\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3057\u3001\u81ea\u5206\u306e\u4e88\u5099\u6821\u306e\u554f\u984c\u3060\u3051\u3067\u306f\u8db3\u308a\u306a\u3044\u3068\u611f\u3058\u308b\u5834\u5408\u3084\u3001\u65b0\u3057\u3044\u554f\u984c\u3092\u89e3\u304f\u601d\u8003\u529b\u3092\u8150\u3089\u305b\u305f\u304f\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u306b\u4ee3\u8868\u7684\u306aUSCPA\u306e\u554f\u984c\u96c6\u3092\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u554f\u984c\u96c6\u3092\u8cfc\u5165\u3057\u3066\u307f\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<div>\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-text\" target=\"_self\">\u3010USCPA\u3011\u30c6\u30ad\u30b9\u30c8\u30fb\u554f\u984c\u96c6\uff08Wiley\u30fbBecker\u30fbRoger\u30fbGleim\uff09\u306e\u3054\u7d39\u4ecb<\/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\u3092\u52c9\u5f37\u3057\u3066\u3044\u308b\u3051\u308c\u3069\u3082\u3001\u4eca\u306e\u4e88\u5099\u6821\u306e\u30c6\u30ad\u30b9\u30c8\u3084\u554f\u984c\u96c6\u3060\u3051\u3067\u306f\u8db3\u308a\u305a\u3001\u3082\u3046\u5225\u306e\u30c6\u30ad\u30b9\u30c8\uff08\u53c2\u8003\u66f8\uff09\u304c\u6b32\u3057\u304b\u3063\u305f\u308a\u3001\u5225\u306e\u554f\u984c\u96c6\u306e\u554f\u984c\u3092\u89e3\u3044\u3066\u307f\u305f\u3044\u3068\u611f\u3058\u3066\u3044\u308b\u65b9\u3082\u5b9f\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087[\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-text\" target=\"_self\"><img decoding=\"async\" width=\"375\" height=\"250\" data-src=\"https:\/\/ecoslyme.com\/uscpa\/wp-content\/uploads\/2020\/03\/a28f0c7feffef2b93a9a4d85e2263b6a-scaled-e1644132727403-375x250.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\/250;\" \/><\/a><\/div>\r\n\t\t\t<\/div><\/div>\n<p>&nbsp;<\/p>\n<h2>USCPA\u306e\u52b9\u679c\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5<\/h2>\n<p><img decoding=\"async\" class=\"waku aligncenter wp-image-3361 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2020\/03\/74bd7ec4becfacd875e278f812c8444e-1024x1024.jpg\" alt=\"\u30d8\u3099\u30af\u30bf\u30fc\u3000\u30ed\u30b1\u30c3\u30c81\" width=\"1024\" height=\"1024\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/1024;\" \/><\/p>\n<p>\u6b21\u306b\u3001<strong>USCPA\u306e\u52b9\u679c\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5<\/strong>\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA4\u79d1\u76ee\u306e\u8a66\u9a13\u306e\u9806\u756a\u3068\u3001\u52b9\u679c\u7684\u306a\u5fa9\u7fd2\u65b9\u6cd5\u3001USCPA\u306e\u79d1\u76ee\u53d7\u9a13\u304c\u4e0d\u5408\u683c\u3060\u3063\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>USCPA4\u79d1\u76ee\u306e\u8a66\u9a13\u306e\u9806\u756a<\/h3>\n<p>\u6642\u3005\u8b70\u8ad6\u306b\u306a\u308a\u307e\u3059\u304c\u3001<strong>USCPA4\u79d1\u76ee\u3092\u3069\u306e\u9806\u756a\u3067\u53d7\u9a13\u3059\u308b\u304b<\/strong>\u306b\u3064\u3044\u3066\u3001\u30cd\u30c3\u30c8\u4e0a\u306e\u610f\u898b\u3068\u500b\u4eba\u7684\u306a\u610f\u898b\u3092\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>USCPA\u79d1\u76ee\u306e\u53d7\u9a13\u306e\u9806\u756a<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\"><strong><span style=\"text-decoration: underline;\">\u30d1\u30bf\u30fc\u30f3A<\/span><\/strong><br \/>\n\u2460FAR\u3000\u21e8\u3000\u2461BEC\u3000\u21e8\u3000\u2462AUD\u3000\u21e8\u3000\u2463REG<\/div>\n<div class=\"ep-box\"><span style=\"text-decoration: underline;\"><strong>\u30d1\u30bf\u30fc\u30f3B<\/strong><\/span><br \/>\n\u2460FAR\u3000\u21e8\u3000\u2461AUD\u3000\u21e8\u3000\u2462BEC\u3000\u21e8\u3000\u2463REG<\/div>\n<p>&nbsp;<\/p>\n<p>\u3069\u3061\u3089\u306e\u30d1\u30bf\u30fc\u30f3\u3082FAR\u304c\u6700\u521d\u3001REG\u304c\u6700\u5f8c\u3068\u3044\u3046\u70b9\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002BEC\u3068AUD\u306e\u9806\u756a\u306e\u9055\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u822c\u7684\u306b\u306f\u30d1\u30bf\u30fc\u30f3A\u304c\u591a\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u79c1\u3082\u30d1\u30bf\u30fc\u30f3A\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u898b\u8fd4\u3057\u3066\u307f\u308b\u3068\u3001<strong>\u30d1\u30bf\u30fc\u30f3B\u304c\u4e00\u756a\u52b9\u679c\u7684<\/strong>\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>FAR\u306e\u77e5\u8b58\u306fAUD\u306b\u304b\u306a\u308a\u76f4\u63a5\u7684\u306b\u30ea\u30f3\u30af\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>AUD\u306e\u8a66\u9a13\u306a\u306e\u306b\u3001\u300cFAR\u306e\u8a66\u9a13\u3060\u3063\u3051\u3053\u308c\uff1f\u300d\u3068\u601d\u3063\u305f\u3053\u3068\u304c\u591a\u3005\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>AUD\u306f\u3001\u8ca1\u52d9\u4f1a\u8a08\u306e\u77e5\u8b58\u3092\u554f\u308f\u308c\u308b\u554f\u984c\u3082\u591a\u304f\u51fa\u3066\u304f\u308b\u306e\u3067\u3001FAR\u306e\u77e5\u8b58\u3092\u5fd8\u308c\u306a\u3044\u3046\u3061\u306bAUD\u3092\u53d7\u9a13\u3059\u308b\u306e\u304c\u5f97\u7b56\u3068\u3082\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>BEC\u306f\u3001\u7ba1\u7406\u4f1a\u8a08\u3067\u3059\u304cFAR\u306e\u5185\u5bb9\u306f\u3042\u307e\u308a\u77e5\u3089\u306a\u304f\u3066\u3082\u89e3\u3051\u3066\u3001\u9ad8\u6821\u6570\u5b66\u306e\u554f\u984c\u306b\u8fd1\u3044\u3067\u3059\u3002<\/p>\n<p>\u7406\u7cfb\u306e\u4eba\u306f\u6709\u5229\u3060\u3068\u52dd\u624b\u306b\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>BEC\u306f\u82f1\u4f5c\u6587\uff08Writing\uff09\u306e\u554f\u984c\u304c\u3042\u308b\u306e\u3067\u82f1\u4f5c\u6587\u306e\u96e3\u6613\u5ea6\u304c\u9ad8\u304f\u611f\u3058\u308b\u4eba\u3082\u3044\u307e\u3059\u304c\u3001BEC\u306fUSCPA\u52c9\u5f37\u306e\u4f11\u606f\u79d1\u76ee\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30d1\u30bf\u30fc\u30f3A\u3067\u826f\u304b\u3063\u305f\u90e8\u5206\u306f\u3001FAR\u306e\u52c9\u5f37\u3067\u304b\u306a\u308a\u75b2\u308c\u3066\u304d\u3066\u3044\u307e\u3057\u305f\u304c2\u79d1\u76ee\u76ee\u306bBEC\u3092\u6301\u3063\u3066\u304d\u305f\u304a\u304b\u3052\u3067\u7cbe\u795e\u7684\u306b\u56de\u5fa9\u3057\u305f\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u52b9\u679c\u7684\u306a\u9806\u756a\u306f\u30d1\u30bf\u30fc\u30f3B\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u7cbe\u795e\u7684\u306a\u52a9\u3051\u3068\u3057\u3066\u306f\u30d1\u30bf\u30fc\u30f3A\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box es-BsubTradi bgc-white es-borderSolidM es-radius brc-DLorange\" title=\"USCPA4\u79d1\u76ee\u306e\u53d7\u9a13\u9806\u756a\">\u30fb\u632b\u6298\u305b\u305a\u306b\u5b66\u7fd2\u3057\u305f\u3044\u4eba\u3000\uff1a\u30d1\u30bf\u30fc\u30f3A\uff08\u2460FAR\u3000\u21e8\u3000\u2461BEC\u3000\u21e8\u3000\u2462AUD\u3000\u21e8\u3000\u2463REG\uff09<br \/>\n\u30fb\u52b9\u679c\u7684\u306b\u5b66\u7fd2\u3057\u305f\u3044\u4eba\u3000\u3000\uff1a\u30d1\u30bf\u30fc\u30f3B\uff08\u2460FAR\u3000\u21e8\u3000\u2461AUD\u3000\u21e8\u3000\u2462BEC\u3000\u21e8\u3000\u2463REG\uff09<\/div>\n<p>&nbsp;<\/p>\n<h3>USCPA\u306e\u52b9\u679c\u7684\u306a\u5fa9\u7fd2\u65b9\u6cd5<\/h3>\n<p>\u4e0a\u306e\u7ae0\u3067\u8aac\u660e\u3057\u305f\u5185\u5bb9\u3068\u88ab\u308a\u307e\u3059\u306e\u3067\u5927\u534a\u3092\u5272\u611b\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7c21\u5358\u306b\u3044\u3046\u3068\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u3001\u52c9\u5f37\u3057\u305f\u5185\u5bb9\u304c\u982d\u306b\u5165\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\u8b1b\u7fa9\u3092\u805e\u304f\uff08\u30a4\u30f3\u30d7\u30c3\u30c8\uff09\u3000\u21e8\u3000\u3059\u3050\u306b\u554f\u984c\u3092\u89e3\u304f\uff08\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\uff09\u3000\u21e8\u3000\u3067\u304d\u306a\u3044\u554f\u984c\u3060\u3051\u89e3\u304f\uff082\u5468\u76ee\uff09\u3000\u21e8\u3000\u30c6\u30ad\u30b9\u30c8\u3092\u6700\u521d\u304b\u3089\u5168\u3066\u8aad\u3080<\/div>\n<p>&nbsp;<\/p>\n<p>\u4eba\u9593\u306f\u899a\u3048\u305f\u3053\u3068\u3092\u5fd8\u308c\u307e\u3059\u304c\u3001\u5fa9\u7fd2\u3092\u52b9\u679c\u7684\u306b\u3059\u308b\u3053\u3068\u3067\u899a\u3048\u305f\u3053\u3068\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee3\u8868\u7684\u306a\u300c<strong>\u30a8\u30d3\u30f3\u30b0\u30cf\u30a6\u30b9\u306e\u5fd8\u5374\u66f2\u7dda<\/strong>\u300d\u304c\u3042\u308a\u3001\u9006\u306b\u52b9\u679c\u7684\u306b\u8a18\u61b6\u7387\u3092100\uff05\u306b\u623b\u3059\u5fa9\u7fd2\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u30a8\u30d3\u30f3\u30b0\u30cf\u30a6\u30b9\u306e\u5fd8\u5374\u66f2\u7dda<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p><strong>\u30fb1\u6642\u9593\u5f8c<\/strong>\u306b\u306f<strong>56\uff05<\/strong>\u5fd8\u308c\u308b<\/p>\n<p><strong>\u30fb1\u65e5\u5f8c<\/strong>\u306b\u306f<strong>67\uff05<\/strong>\u5fd8\u308c\u308b<\/p>\n<p><strong>\u30fb31\u65e5\u5f8c<\/strong>\u306b\u306f<strong>79\uff05<\/strong>\u5fd8\u308c\u308b<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u52b9\u679c\u7684\u306a\u5fa9\u7fd2\uff08\u8a18\u61b6\u7387\u304c100\uff05\u306b\u623b\u308b\uff09<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p>\u2460<strong>24\u6642\u9593\u4ee5\u5185<\/strong>\u306b10\u5206\u9593\u306e\u5fa9\u7fd2<\/p>\n<p>\u2461<strong>1\u9031\u9593\u4ee5\u5185<\/strong>\u306b5\u5206\u306e\u5fa9\u7fd2<\/p>\n<p>\u2462<strong>1\u30f6\u6708\u4ee5\u5185<\/strong>\u306b2\u301c4\u5206\u306e\u5fa9\u7fd2<\/p>\n<\/div>\n<p><img decoding=\"async\" class=\"waku aligncenter lazyload\" data-src=\"https:\/\/uwaterloo.ca\/campus-wellness\/sites\/ca.campus-wellness\/files\/styles\/body-500px-wide\/public\/uploads\/images\/curve_0-500x231.gif?itok=KLIKAnPx\" alt=\"Graph illustrating the curve of forgetting\" width=\"500\" height=\"231\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 500px; --smush-placeholder-aspect-ratio: 500\/231;\" \/><\/p>\n<p style=\"text-align: right;\">\uff08\u5f15\u7528\uff1a<a href=\"https:\/\/uwaterloo.ca\/campus-wellness\/curve-forgetting\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Curve of Forgetting<\/a>\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u8b1b\u7fa9\u53d7\u8b1b\u5f8c\u3059\u3050\u306bMC\u554f\u984c\u306e\u307f\u89e3\u304f\u3053\u3068\u306f\u304a\u304a\u3088\u305d\u7406\u306b\u304b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305fTBS\u554f\u984c\u3092\u89e3\u304b\u306a\u3044\u3067MC\u554f\u984c\u306e\u307f\u3092\u89e3\u304f\u3053\u3068\u3067\u30011\u30f6\u6708\u4ee5\u5185\u306b\u8a72\u5f53\u5206\u91ce\u306e\u5358\u4f4d\u8a8d\u5b9a\u8a66\u9a13\u3092\u53d7\u9a13\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7406\u60f3\u7684\u306b\u306f\u3001\u2461\uff081\u9031\u9593\u4ee5\u5185\u306b5\u5206\u9593\u306e\u5fa9\u7fd2\uff09\u306e\u5de5\u7a0b\u3092\u3069\u3053\u304b\u306b\u5165\u308c\u305f\u3044\u306e\u3067\u3059\u304c\u3001\u3053\u308c\u306fUSCPA\u306e\u554f\u984c\u91cf\u7684\u306b\u59a5\u5354\u70b9\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\u306e\u3042\u308b\u79d1\u76ee\u3067\u4e00\u901a\u308a\u306e\u8b1b\u7fa9\u52d5\u753b\u3092\u898b\u7d42\u3048\u305f\u30891\u5468\u76ee\u306eMC\u554f\u984c\u3092\u89e3\u304f\u5de5\u7a0b\u306b\u5165\u308a\u307e\u3059\u304c\u3001\u9593\u9055\u3048\u305f\u554f\u984c\u3060\u3051\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u3067\u3001\u5fd8\u5374\u3059\u308b\u524d\u306b\u8a18\u61b6\u3092\u5b9a\u7740\u3055\u305b\u3066\u3044\u304f\u30b9\u30d1\u30f3\u3092\u77ed\u304f\u3067\u304d\u308b\u305f\u3081\u3001\u52b9\u679c\u7684\u3068\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e88\u5099\u6821\u3092\u5229\u7528\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u3053\u306e\u3088\u3046\u306a\u77ed\u3044\u671f\u9593\u3067\u306e\u5fa9\u7fd2\u306f\u53ef\u80fd\u306b\u306f\u306a\u3089\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9006\u306b<strong>\u77ed\u671f\u9593\u96c6\u4e2d\u3067\u52c9\u5f37<\/strong>\u3059\u308c\u3070\u3001\u8a18\u61b6\u306e\u5fd8\u5374\u304c\u8584\u304f\u306a\u308a\u3001\u3088\u308a\u65e9\u304f\u77e5\u8b58\u304c\u5b9a\u7740\u3057\u3066\u5408\u683c\u306b\u8fd1\u3065\u304f\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6700\u521d\u304b\u30893\u5e74\u8a08\u753b\u306a\u3069\u3068\u7acb\u3066\u3066\u3057\u307e\u3046\u3068\u3001\u8a18\u61b6\u306e\u5b9a\u7740\u304c\u60aa\u304f\u306a\u308a\u3001\u304b\u3048\u3063\u3066\u66f4\u306b\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>USCPA\u306e\u79d1\u76ee\u53d7\u9a13\u304c\u4e0d\u5408\u683c\u3060\u3063\u305f\u5834\u5408<\/h3>\n<p>\u7686\u304c\u30b9\u30c8\u30ec\u30fc\u30c8\u3067USCPA4\u79d1\u76ee\u5408\u683c\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>USCPA\u306e\u79d1\u76ee\u53d7\u9a13\u304c\u4e0d\u5408\u683c\u3060\u3063\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306b\u3059\u3079\u304d\u304b\u79c1\u3082\u632f\u308a\u8fd4\u3063\u3066\u8003\u3048\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box es-BsubTradi bgc-white es-borderSolidM es-radius brc-DLorange\" title=\"USCPA\u306e\u79d1\u76ee\u53d7\u9a13\u304c\u4e0d\u5408\u683c\u3060\u3063\u305f\u5834\u5408\">\u2460\u6b21\u306e\u79d1\u76ee\u3078\u884c\u304f<br \/>\n\u2461\u540c\u3058\u79d1\u76ee\u3092\u307e\u305f\u5fa9\u7fd2\u3059\u308b<\/div>\n<p>&nbsp;<\/p>\n<p>\u79c1\u306f\u2460\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u53d7\u9a13\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>FAR\u306f\u904b\u826f\u304f1\u767a\u3067\u5408\u683c\u3057\u307e\u3057\u305f\u304c\u3001BEC\u306f1\u56de\u3001AUD\u3068REG\u306f2\u56de\u4e0d\u5408\u683c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u539f\u56e0\u3068\u3057\u3066\u306f\u3001FAR\u301cREG\u306f<strong>TBS\u306e\u554f\u984c\u3092\u4e00\u56de\u3082\u89e3\u304b\u305a\u306b\u53d7\u9a13<\/strong>\u3057\u3066\u3044\u305f\u3053\u3068\u3060\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff08\u9006\u306bFAR\u306f\u3088\u304f\u53d7\u304b\u3063\u305f\u306a\u3068\u601d\u3044\u307e\u3057\u305f\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>TBS\u306e\u554f\u984c\u3092\u89e3\u3044\u305f\u3089\u3044\u3044\u611f\u3058\u306b\u5408\u683c\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u306f\u3055\u3066\u304a\u304d\u3001<strong>USCPA\u306e\u79d1\u76ee\u53d7\u9a13\u3067\u4e0d\u5408\u683c\u3060\u3063\u305f\u3089\u3069\u3046\u3059\u308b\u306e\u304c\u6b63\u89e3<\/strong>\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u79c1\u306f\u2460\u3060\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7406\u7531\u306f\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>\u30d1\u30bf\u30fc\u30f31\u304c\u826f\u3044\u3068\u601d\u3046\u7406\u7531<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p>\u30fb\u5408\u683c\u767a\u8868\u307e\u3067\u6642\u9593\u304c\u3042\u308a\u3001\u3082\u3057\u53d7\u9a13\u3057\u305f\u79d1\u76ee\u304c\u5408\u683c\u3057\u3066\u3044\u305f\u3089\u305d\u306e\u6642\u9593\u304c\u7121\u99c4\u306b\u306a\u308b<\/p>\n<p>\u30fb\u6b21\u306e\u79d1\u76ee\u306b\u884c\u304f\u3053\u3068\u3067\u6c17\u6301\u3061\u3092\u5207\u308a\u66ff\u3048\u3089\u308c\u308b<\/p>\n<p>\u30fb\u5168\u79d1\u76ee\u3092\u4e00\u901a\u308a\u52c9\u5f37\u3057\u3066\u3044\u308c\u3070\u3001USCPA4\u79d1\u76ee\u306e\u6982\u8981\u304c\u5206\u304b\u308a\u3001\u3042\u3068\u306f\u5fa9\u7fd2\u3060\u3051\u306a\u306e\u3067\u7cbe\u795e\u7684\u306b\u697d\u306b\u306a\u308b<\/p>\n<p>\u30fb\u4ed6\u306e\u79d1\u76ee\u540c\u58eb\u306e\u30b7\u30ca\u30b8\u30fc\u304c\u5f97\u3089\u308c\u308b<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u5fd8\u5374\u66f2\u7dda\u4e91\u3005\u3068\u53cd\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001<strong>\u4e00\u756a\u306fUSCPA\u306e\u53d7\u9a13\u306b\u632b\u6298\u3057\u306a\u3044<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u632b\u6298\u3059\u308b\u8981\u56e0\u3092\u81ea\u5206\u304b\u3089\u6f70\u3057\u306b\u304b\u304b\u308b\u3053\u3068\u3067\u3001USCPA\u9000\u5374\u3068\u3044\u3046\u6700\u60aa\u306e\u30b7\u30ca\u30ea\u30aa\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53d7\u9a13\u3057\u305f\u79d1\u76ee\u3068\u3044\u3046\u306e\u306f\u4e00\u5ea6\u8a18\u61b6\u306e\u5b9a\u7740\u304c\u8a08\u308c\u3066\u3044\u308b\u72b6\u614b\u3067\u3042\u308b\u305f\u3081\u3001\u3082\u3046\u4e00\u5ea6\u601d\u3044\u51fa\u3059\u306e\u306b\u305d\u3053\u307e\u3067\u6642\u9593\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u306a\u3089\u3070\u3001\u5fa9\u7fd2\u3068\u3044\u3046\u4f5c\u696d\u306b\u6163\u308c\u3066\u3057\u307e\u3063\u3066<strong>\u65b0\u3057\u3044\u3053\u3068\u3092\u5438\u53ce\u3059\u308b\u3084\u308b\u6c17\u304c\u306a\u304f\u306a\u308b\u524d\u306b\u65b0\u3057\u3044\u79d1\u76ee\u306b\u884c\u3063\u3066\u3057\u307e\u3046<\/strong>\u65b9\u304c\u5f8c\u3005\u7cbe\u795e\u7684\u306b\u3082\u982d\u8133\u7684\u306b\u3082\u826f\u3044\u3068\u8003\u3048\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3061\u308d\u3093\u843d\u3061\u305f\u79d1\u76ee\u3092\u3082\u3046\u4e00\u5ea6\u53d7\u9a13\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u2461\u3067\u3082\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u307e\u305f\u540c\u3058\u79d1\u76ee\u306b\u843d\u3061\u305f\u6642\u306b\u7acb\u3061\u76f4\u308c\u307e\u3059\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u307e\u3060\u3042\u30683\u79d1\u76ee\u3082\u3042\u308b\u306e\u306b\u3001\u3001\u3001\u300d\u3068\u601d\u3063\u3066\u7d76\u671b\u3092\u611f\u3058\u308b\u306a\u3089\u3001\u5168\u90e8\u306e\u79d1\u76ee\u3092\u53d7\u9a13\u3057\u3066\u307f\u305f\u65b9\u304c\u5e0c\u671b\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\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\" : 378 + 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=\"LDVOidt\"><img decoding=\"async\" class=\"waku aligncenter wp-image-3371 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2020\/03\/shutterstock_138872114-1024x768.jpg\" alt=\"\u30d9\u30af\u30bf\u30fc\u3000\u9078\u629c\" width=\"1024\" height=\"768\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/768;\" \/><\/p>\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u5358\u306a\u308bUSCPA\u5408\u683c\u8005\u306e\u4e00\u4eba\u306e\u52c9\u5f37\u6cd5\u306a\u306e\u3067\u300c\u3060\u304b\u3089\u3069\u3046\u3057\u305f\uff1f\u300d\u3068\u3044\u3046\u611f\u3058\u3067\u3059\u304c\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u308c\u308b\u4eba\u304c\u3044\u308c\u3070\u5b09\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5177\u4f53\u7684\u306b\u79c1\u304cUSCPA\u306e\u52c9\u5f37\u4e2d\u306b\u3057\u3066\u3044\u305f\u3053\u3068\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u8a18\u4e8b\u3092\u307e\u3068\u3081\u305f\u306e\u3067\u3001\u3053\u3061\u3089\u3082\u305c\u3072\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/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-study-custom-hang\" target=\"_self\">\u3010USCPA\u3011\u52c9\u5f37\u4e2d\u306e\u5b9f\u969b\u306e\u751f\u6d3b\u7fd2\u6163\u3084\u3001\u52c9\u5f37\u306b\u53d6\u308a\u7d44\u3080\u30b3\u30c4\u3092\u3054\u7d39\u4ecb<\/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\n\u8cc7\u683c\u306e\u52c9\u5f37\u3092\u3057\u3066\u3044\u308b\u3068\u304d\uff08\u79c1\u306e\u8a18\u4e8b\u3067\u306f\u7279\u306b\u3001USCPA\u3092\u52c9\u5f37\u3057\u3066\u3044\u308b\u3068\u304d\uff09\u3001\u5408\u683c\u8005\u306f\u4e00\u4f53\u3069\u306e\u3088\u3046\u306a\u751f\u6d3b\u3092\u3057\u3066\u5408\u683c\u307e\u3067\u3053\u304e\u3064\u3051\u305f\u306e\u304b\u6c17\u306b\u306a\u3063\u305f\u308a\u3059\u308b\u4eba\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\r\n\r\n&nb[\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-study-custom-hang\" target=\"_self\"><img decoding=\"async\" width=\"375\" height=\"250\" data-src=\"https:\/\/ecoslyme.com\/uscpa\/wp-content\/uploads\/2021\/09\/37b409aff87de3055035e80dca32f7f2-scaled-1-375x250.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\/250;\" \/><\/a><\/div>\r\n\t\t\t<\/div>\n<p>&nbsp;<\/p>\n<p>\u52c9\u5f37\u5834\u6240\u304c\u898b\u3064\u304b\u3089\u306a\u304f\u3066\u56f0\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n\n<p>&nbsp;<\/p>\n<p>\u300c<span style=\"color: #ff0000;\"><strong>Biz comfort<\/strong><\/span>\u300d\u3068\u3044\u3046\u30b3\u30ef\u30fc\u30ad\u30f3\u30b0\u30b9\u30da\u30fc\u30b9\u304c\u62e0\u70b9\u3082\u591a\u304f\u3001\u6bd4\u8f03\u7684\u4f4e\u4fa1\u683c\u3067\u4f7f\u3044\u52dd\u624b\u304c\u826f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"af_button\" style=\"text-align: center;\"><a href=\"https:\/\/px.a8.net\/svt\/ejp?a8mat=3HMJDN+FWR0QA+4GHI+5YJRM\" rel=\"nofollow\">BIZcomfort<\/a><br \/>\n<img decoding=\"async\" data-src=\"https:\/\/www12.a8.net\/0.gif?a8mat=3HMJDN+FWR0QA+4GHI+5YJRM\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-careerchange\/\" target=\"_blank\" rel=\"noopener noreferrer\">USCPA\u306b\u5f37\u3044\u8ee2\u8077\u30b5\u30a4\u30c8\u30fb\u8ee2\u8077\u30a8\u30fc\u30b8\u30a7\u30f3\u30c85\u9078\uff0830\u4ee3\u30fb40\u4ee3OK\uff09<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ecoslyme\u3067\u3059\u3002 &nbsp; USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e\u52c9\u5f37\u3092\u59cb\u3081\u305f\u306f\u826f\u3044\u3051\u308c\u3069\u3082\u3001\u3069\u306e\u3088\u3046\u306b\u52c9\u5f37\u3059\u308b\u306e\u304c\u6700\u3082\u52b9\u679c\u7684\u3067\u52b9\u7387\u7684\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002 &nbsp; &nbsp; USCPA\u52c9\u5f37\u4e2d USCPA\u306e\u52c9\u5f37\u3092\u3057\u3066\u308b\u3051\u308c\u3069\u3082\u3001\u5168\u7136\u982d\u306b\u5165\u3089\u306a\u3044\u3002\u3002\u3002\u3069\u3093\u306a\u611f\u3058\u3067\u52c9\u5f37\u3059\u308b\u306e\u304c\u52b9\u679c\u7684\u306a\u306e\uff1f USCPA\u52c9\u5f37\u4e2d USCPA\u306e\u6700\u3082\u52b9\u7387\u7684\u306a\u52c9\u5f37\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044\uff01\u793e\u4f1a\u4eba\u3060\u304b\u3089\u7121\u99c4\u306a\u6642\u9593\u306f\u6975\u529b\u4f7f\u3044\u305f\u3044\u304f\u306a\u3044\uff01 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6532,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[127,148],"tags":[35,71],"class_list":["post-4264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-127","category-148","tag-uscpa","tag-71"],"_links":{"self":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/4264","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=4264"}],"version-history":[{"count":4,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/4264\/revisions"}],"predecessor-version":[{"id":7082,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/posts\/4264\/revisions\/7082"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/media\/6532"}],"wp:attachment":[{"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/media?parent=4264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/categories?post=4264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ecoslyme.com\/uscpa\/wp-json\/wp\/v2\/tags?post=4264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}