|
¨k¨k©Ê±µÄ²ªÌ (»P¨k©Ê¦³©Ê¦æ¬°ªº¨k©Ê)
(^¤å²ºÙMSM)
ªA°È·§Äý
³oÓªA°Èªº¹ï¶H¬°¨È¸Ç»P¨k©Ê¦³©Ê¦æ¬°ªº¨k©Ê±À¼s¦w¥þ©Ê¦æ¬°, ¥Øªº¬O¹w¨¾·R´þ¯f/©Ê¯fªº¶Ç¼½, ´î§C¦MÀIªº¦æ¬°¤Î¨¾½d©ó¥¼µM, ¥H¤å¤ÆI´º«ê·íªººA«×¬°¥L̪A°È.
ªA°Èªº¶µ¥Ø¥]¬A©w´Á¨C¶g¨ì¯D«Ç¥~®i±Ð¨|, ¨C¤ë¨ì°s§a¤Î¤½¶é¥~®i±Ð¨|, °Ñ¤©ªÀ°Ï¬¡°Ê,«Å¶Ç±Ð¨|Åu¦ì¤Î¬£µo¦w¥þ³U. §ÚÌ¥ç±À¥X"¦Û§ÚªÖ©w"¥d¤ù,¹Ï¤ùÅã¥Ü¨â¦W¨È¸Ç¨k©Ê¦³Ãö¦w¥þ©Ê¦æ¬°ªº¹ï¸Ü,¦V¤½?±À¼s¦w¥þ°T®§.
¨È¸Ç°òÁp(GAAP)ªº¦¨¥\¥Dn±o¤O©ó¤@¯Z¨È¸Ç¨k¦P§Ó¸q¤uªº¤ä«ù. ¥L̦b³oªA°Èªº¥þ±ªº°Ñ¤© µ¦¹º, ¸É¥R¤Îµû¦ô, ¥O¥L̦³¨¬°÷ªº¸gÅç¥h±Ð¨|¨ä¥L³B¹Ò¬Û¦PªÌ,¦³Ãö´î¤Ö¦MÀI¦æ¬°¤Î«O«ù°·±d¥Í¬¡ªº°T®§.
ªA°È¶µ¥Ø
1. ¥~®i¶µ¥Ø:
- °s§a¥~®iªA°È
- ¯D«Ç¥~®iªA°È
- ¤¬Ápºô¥~®iªA°È
- ªÀ°Ï¬¡°Ê
2. ±Ð¨|¶µ¥Ø:
- Á¿®y
- °V½m½Òµ{
- ¶Ç´C«Å¶Ç¬¡°Ê
3. ¨Æ«e¤Î¨Æ«á·R´þ¯f´ú¸Õ»²¾É
4. ºô¤W½Õ¬dµû¦ô
|
|