{"id":149574,"date":"2018-05-10T10:13:40","date_gmt":"2018-05-10T01:13:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=149574"},"modified":"2026-03-10T11:52:47","modified_gmt":"2026-03-10T02:52:47","slug":"accounting-article-56","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-56\/","title":{"rendered":"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\uff2d<\/span><span style=\"font-size: 20px;\">\uff06<\/span><span style=\"color: #b22222;\">\uff21<\/span><span style=\"font-size: 20px;\">\u306b\u5fc5\u8981\u306a<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span style=\"font-size: 18px;\">\u306e<\/span>\u57fa\u672c<span style=\"font-size: 18px;\">\u3068<\/span>\u5b9f\u52d9<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb<br \/>\n<strong>\u677e\u6fa4\u3000\u516c\u8cb4<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\uff2d\uff06\uff21\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\uff0d\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u5206\u6790\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-57\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u25c7\u3014\u8ca1\u52d9\u30fb\u7a0e\u52d9\u7de8\u3015\u958b\u59cb\u306b\u3042\u305f\u3063\u3066\u25c7<\/strong><\/span><\/h4>\n<p>\u300cM&amp;A\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\u300d\u306f\u3001\u4eca\u56de\u304b\u3089\u3044\u3088\u3044\u3088\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u8abf\u67fb\u9805\u76ee\u3054\u3068\u306b\u305d\u306e\u8abf\u67fb\u5185\u5bb9\u30fb\u8abf\u67fb\u624b\u9806\u3092\u8aac\u660e\u3059\u308b\u300c\u5404\u8ad6\u300d\u306b\u5165\u308b\u3002\u307e\u305f\u3001\u3053\u308c\u3068\u4e26\u884c\u3057\u3066\u3001\u672c\u9023\u8f09\u306e\u59c9\u59b9\u7de8\u300cM&amp;A\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u6cd5\u52d9\u7de8\uff0d\u300d\u306e\u9023\u8f09\u3082\u958b\u59cb\u3055\u308c\u308b\u3002<\/p>\n<p>\u8aad\u8005\u8af8\u8ce2\u306f\u3001\u672c\u9023\u8f09\u3092\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u95a2\u3059\u308b\u72ec\u7acb\u306e\u8aad\u307f\u7269\u3068\u3057\u3066\u8aad\u3093\u3067\u3044\u305f\u3060\u3044\u3066\u3082\u3088\u3044\u304c\u3001\u4e26\u884c\u3057\u3066\u9023\u8f09\u3055\u308c\u308b\u300cM&amp;A\u306b\u5fc5\u8981\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u57fa\u672c\u3068\u5b9f\u52d9\uff0d\u6cd5\u52d9\u7de8\uff0d\u300d\u3068\u3068\u3082\u306b\u8aad\u307f\u9032\u3081\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u3067\u3001\u7dcf\u5408\u7684\u30fb\u6709\u6a5f\u7684\u306b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u7406\u89e3\u3057\u3001\u305d\u306e\u5b9f\u52d9\u3092\u8eab\u306b\u4ed8\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:4px;border-color:#333399;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u7b2c\uff11\u7ae0\u300b<br \/>\n\uff0d\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u5206\u6790\uff0d<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:4px;border-color:#333399;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 15px; border-radius: 15px;background-color:#f3ffff;color:#000000;border-color:#000080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000080;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000080;\"><\/div>\n<p>\u7d14\u8cc7\u7523\u3068\u306f\u3001\u7dcf\u8cc7\u7523\u304b\u3089\u7dcf\u8ca0\u50b5\u3092\u63a7\u9664\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u58f2\u308a\u624b\u306e\u4fdd\u6709\u8cc7\u7523\u306e\u3046\u3061\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u90e8\u5206\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3002M&amp;A\u306e\u591a\u304f\u306f\u3001\u682a\u4e3b\u8b72\u6e21\u306e\u5f62\u5f0f\u3067\u5b9f\u884c\u3055\u308c\u308b\u304b\u3001\u7d44\u7e54\u518d\u7de8\u306b\u3088\u308a\u7d14\u8cc7\u7523\u3092\u53d6\u8fbc\u3080\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3044\u3066\u7d14\u8cc7\u7523\u4fa1\u5024\u306e\u628a\u63e1\u306f\u3001\u975e\u5e38\u306b\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5bfe\u8c61\u4f1a\u793e\u7b49\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u4f1a\u793e\u6cd5\u30fb\u7a0e\u6cd5\u306a\u3069\u306e\u5236\u5ea6\u4f1a\u8a08\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001M&amp;A\u3092\u524d\u63d0\u3068\u3057\u305f\u682a\u4e3b\u6301\u5206\u306e\u6b63\u78ba\u306a\u7d4c\u6e08\u7684\u4fa1\u5024\u304c\u5fc5\u305a\u3057\u3082\u9069\u5207\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u3068\u306f\u8a00\u3048\u306a\u3044\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u5236\u5ea6\u4f1a\u8a08\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u7d14\u8cc7\u7523\u306e\u7d4c\u6e08\u7684\u4fa1\u5024\u3092\u518d\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u3053\u306e\u518d\u8a08\u7b97\u3092\u3057\u305f\u7d14\u8cc7\u7523\u3092\u300c\u5b9f\u614b\u7d14\u8cc7\u7523\u300d\u3068\u3044\u3046\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u7a3f\u304b\u3089\u8907\u6570\u56de\u306b\u308f\u305f\u308a\u3001\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u5206\u6790\u3092\u6982\u8aac\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u7b2c\uff11\u7bc0\u3000\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u5206\u6790<\/strong><\/h4>\n<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u5206\u6790\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3014\u5206\u6790\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee\u3015<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<ul>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6709\u5229\u5b50\u8ca0\u50b5<\/span>\uff1a\u501f\u5165\u91d1\u3001\u793e\u50b5\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u50b5\u52d9\u3001\u672a\u6255\u5229\u606f\u3000\u306a\u3069<\/li>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u73fe\u9810\u91d1\u7b49<\/span>\uff1a\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u3000\u306a\u3069<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\u3000\uff08\u5834\u5408\u306b\u3088\u308a\uff09<\/p>\n<ul>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8ca0\u50b5\u985e\u4f3c\u9805\u76ee\uff08\u30c7\u30c3\u30c8\u30e9\u30a4\u30af\u30a2\u30a4\u30c6\u30e0\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5bfe\u8c61\u4f1a\u793e\u306e\u4e8b\u696d\u306e\u7279\u6027\u306b\u3088\u308a\u7bc4\u56f2\u304c\u7570\u306a\u308b\u3002<\/span><\/p>\n<\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u7d14\u6709\u5229\u5b50\u8ca0\u50b5<\/strong><\/h4>\n<p>\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\uff08\u30cd\u30c3\u30c8\u30c7\u30c3\u30c8\uff0fNet debt\uff09\u306f\u3001M&amp;A\u306b\u304a\u3051\u308b\u6700\u7d42\u7684\u306a\u8cb7\u53ce\u4fa1\u984d\u306e\u6c7a\u5b9a\u306b\u76f4\u63a5\u5f71\u97ff\u3059\u308b\u91cd\u8981\u306a\u9805\u76ee\u3067\u3042\u308a\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u304c\u8cb7\u53ce\u4fa1\u984d\u306b\u9069\u5207\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8868\u660e\u4fdd\u8a3c\u3092\u7528\u3044\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u305d\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u306b\u3057\u3066\u3082\u3001\u8cb7\u3044\u624b\u5019\u88dc\u306f\u8cb7\u53ce\u5f8c\u306b\u672c\u6765\u58f2\u308a\u624b\u304c\u8ca0\u62c5\u3059\u3079\u304d\u3067\u3042\u3063\u305f\u8ffd\u52a0\u8cc7\u91d1\u3092\u4e00\u6642\u7684\u306b\u7acb\u66ff\u3048\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u5834\u5408\u3082\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u62bd\u51fa\u3057\u3066\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u682a\u4e3b\u4fa1\u5024\u306e\u7b97\u51fa\u30ed\u30b8\u30c3\u30af<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-149583\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-1.png\" alt=\"\" width=\"381\" height=\"294\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-1.png 636w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-1-300x231.png 300w\" sizes=\"(max-width: 381px) 100vw, 381px\" \/><\/a><\/p>\n<p style=\"margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a\u677e\u6fa4\u7d9c\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240\u30d7\u30ec\u30bc\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u8cc7\u6599\uff09<\/span><\/p>\n<p>\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u306f\u3001\u501f\u5165\u91d1\u30fb\u793e\u50b5\u306a\u3069\u306e\u5c06\u6765\u7684\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u304c\u751f\u3058\u308b\u6027\u8cea\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u4e00\u822c\u7684\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u6709\u5229\u5b50\u8ca0\u50b5\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u306b\u6e96\u305a\u308b\u3082\u306e\u53ca\u3073\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u50b5\u52d9\u304b\u3089\u3001\u904b\u8ee2\u8cc7\u91d1\u306b\u6700\u4f4e\u9650\u5fc5\u8981\u306a\u73fe\u9810\u91d1\u3084\u62d8\u675f\u6027\u9810\u91d1\u3092\u9664\u3044\u305f\u4f59\u5270\u73fe\u9810\u91d1\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p>\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\uff08\u30cd\u30c3\u30c8\u30c7\u30c3\u30c8\uff09\uff1d\u6709\u5229\u5b50\u8ca0\u50b5\uff0d\u73fe\u9810\u91d1\u7b49<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u5e73\u621028\u5e74\u306b\u304a\u3051\u308b\u4e3b\u8981\u696d\u7a2e\u5225\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u6c34\u6e96\uff08\u5358\u4f4d:\u767e\u4e07\u5186\uff09<\/strong><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u62e1\u5927\u3057\u3066\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-149584\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-2.png\" alt=\"\" width=\"1909\" height=\"1013\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-2.png 1909w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-2-300x159.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-2-1024x543.png 1024w\" sizes=\"(max-width: 1909px) 100vw, 1909px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\uff08\u5e73\u621028\u5e74\u78ba\u5831\uff09\u300d\uff08\u8abf\u67fb\u5bfe\u8c61\u6bcd\u96c6\u56e3\u51681,485,107\u793e\uff09\u304b\u3089\u7b46\u8005\u4f5c\u6210\uff09<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u6709\u5229\u5b50\u8ca0\u50b5\u3001\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u306f\u3001\u7c21\u6613\u7684\u306b\u4e0a\u8868\u306b\u63b2\u8a18\u3057\u305f\u52d8\u5b9a\u79d1\u76ee\u3068\u307f\u306a\u3057\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u306b\u304a\u3051\u308b\u672a\u6255\u5229\u606f\u53ca\u3073\u62d8\u675f\u6027\u9810\u91d1\u306f\u5224\u660e\u3057\u306a\u3044\u305f\u3081\u7121\u8996\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u30cd\u30c3\u30c8D\/E\u30ec\u30b7\u30aa\uff1d\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u00f7\u81ea\u5df1\u8cc7\u672c\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u3000EBITDA\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u500d\u7387=\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u00f7EBITDA\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u308b\u3002\u306a\u304a\u3001EBITDA\uff1d\u55b6\u696d\u5229\u76ca\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff14\uff09<\/span>\u3000\u6709\u5229\u5b50\u8ca0\u50b5\u5229\u5b50\u7387\uff1d\u652f\u6255\u5229\u606f\u00f7\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u30cd\u30c3\u30c8D\/E\u30ec\u30b7\u30aa<\/strong><\/h4>\n<p>\u30cd\u30c3\u30c8D\/E\u30ec\u30b7\u30aa\u306f\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u81ea\u5df1\u8cc7\u672c\u3067\u9664\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u306f\u81ea\u5df1\u8cc7\u672c\u3067\u307e\u304b\u306a\u3048\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u3044\u3046\u898b\u65b9\u304b\u3089\u3001\u9577\u671f\u306e\u652f\u6255\u80fd\u529b\uff08\u8ca1\u52d9\u5065\u5168\u6027\uff09\u306e\u76ee\u5b89\u3068\u306a\u308b\u3002\u5024\u304c\uff11\u3092\u4e0a\u56de\u308b\u3068\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u304c\u591a\u304f\u3001\uff11\u4ee5\u4e0b\u306a\u3089\u81ea\u5df1\u8cc7\u672c\u304c\u591a\u3044\u7d50\u679c\u3068\u306a\u308b\u3002\u306a\u304a\u3001\u4ed6\u306e\u6307\u6a19\u3082\u540c\u69d8\u3060\u304c\u3001\u540c\u696d\u4ed6\u793e\u3084\u696d\u754c\u5e73\u5747\u304b\u3089\u306e\u4e56\u96e2\u7406\u7531\u3082\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p>\u5bbf\u6cca\u696d\uff084.9\u500d\uff09\u3084\u98f2\u98df\u696d\uff086.6\u500d\uff09\u3067\u306f\u8ca1\u52d9\u5065\u5168\u6027\u304c\u4f4e\u3044\u50be\u5411\u306b\u3042\u308b\uff08\u5e73\u57475.1\u500d\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7 EBITDA\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u500d\u7387<\/strong><\/h4>\n<p>EBITDA\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u500d\u7387\u306f\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u3092EBITDA\u3067\u9664\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002EBITDA\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u500d\u7387\u304c\u4f4e\u3044\u4f1a\u793e\u306f\u3001\u4e8b\u696d\u304b\u3089\u5f97\u3089\u308c\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u6bd4\u3057\u3066\u501f\u5165\u306a\u3069\u306e\u6709\u5229\u5b50\u8ca0\u50b5\u304c\u5c11\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u8ca1\u52d9\u5065\u5168\u6027\u304c\u9ad8\u3044\u4f01\u696d\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001EBITDA\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u500d\u7387\uff1d\uff15\u500d\u3067\u3042\u308c\u3070\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u304c\uff15\u5e74\u3067\u8fd4\u6e08\u3067\u304d\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u308c\u306f\u300c\u5426\u300d\u3067\u3042\u308b\u3002\u306a\u305c\u306a\u3089\u3001\u8a2d\u5099\u6295\u8cc7\u304cEBITDA\u306b\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u304b\u3089\u3067\u3042\u308b\u3002\u5bfe\u8c61\u4f1a\u793e\u304c\u8fd4\u6e08\u306b\u5145\u3066\u3089\u308c\u308b\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u55b6\u696dCF\u304b\u3089\u6295\u8cc7CF\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3067\u3042\u308b\u3046\u3048\u306b\u3001EBITDA\u306f\u7a0e\u91d1\u3082\u8003\u616e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u8a2d\u5099\u6295\u8cc7\u304c\u591a\u3044\u696d\u7a2e\u3084\u3001\u6210\u9577\u30b9\u30c6\u30fc\u30b8\u306b\u3042\u308b\u4f1a\u793e\u306f\u3001EBITDA\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u500d\u7387\u306e\u6570\u5024\u3092\u3082\u3063\u3066\u8ca1\u52d9\u5065\u5168\u6027\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u5371\u967a\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u6708\u5546\u500d\u7387<\/strong><\/h4>\n<p>\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u6708\u5546\u500d\u7387\u306f\u3001\u3042\u308b\u6642\u70b9\uff08\u901a\u5e38\u306f\u6c7a\u7b97\u65e5\uff09\u306b\u304a\u3044\u3066\u3001\u5bfe\u8c61\u4f1a\u793e\u304c\u6708\u5546\u306e\u4f55\u30f6\u6708\u5206\u306e\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u3092\u62b1\u3048\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3042\u308b\u3002\u4e00\u822c\u7684\u306b\u5bfe\u8c61\u4f1a\u793e\u306e\u8cc7\u91d1\u7e70\u308a\u4e0a\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u306f\u6708\u5546\u306e\uff13\u30f6\u6708\u4ee5\u5185\u304c\u597d\u307e\u3057\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u6709\u5229\u5b50\u8ca0\u50b5\u5229\u5b50\u7387<\/strong><\/h4>\n<p>\u6709\u5229\u5b50\u8ca0\u50b5\u5229\u5b50\u7387\u306f\u3001\u6709\u5229\u5b50\u8ca0\u50b5\u306b\u5bfe\u3059\u308b\u652f\u6255\u5229\u606f\u306e\u5272\u5408\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u652f\u6255\u5229\u606f\u3092\u5e73\u5747\u6709\u5229\u5b50\u8ca0\u50b5\u6b8b\u9ad8\u3067\u9664\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002\u7c21\u6613\u7684\u306b\u306f\u3001\u6c7a\u7b97\u6642\u306b\u5e74\u9593\u306e\u652f\u6255\u5229\u606f\u3092\u671f\u9996\u3068\u671f\u672b\u306e\u6709\u5229\u5b50\u8ca0\u50b5\u984d\u306e\u5e73\u5747\u3067\u9664\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>\u5bfe\u8c61\u4f1a\u793e\u306e\u8cc7\u91d1\u8abf\u9054\u91d1\u5229\u3092\u5e73\u5747\u7684\u306b\u793a\u3059\u6307\u6a19\u3067\u3042\u308a\u3001\u4e00\u822c\u7684\u306b\u306f\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u8ca1\u52d9\u5065\u5168\u6027\u3092\u8a55\u4fa1\u3057\u3001\u5229\u5b50\u7387\u304c\u4f4e\u3044\u307b\u3069\u3001\u7d4c\u55b6\u7834\u7dbb\u30ea\u30b9\u30af\u304c\u4f4e\u304f\u4fe1\u7528\u529b\u304c\u9ad8\u3044\u3068\u8a55\u4fa1\u3055\u308c\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 2px dotted #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 0px;\">\n<h4 style=\"margin-bottom: 3px;\"><strong>\u3010\u5b9f\u52d9\u4e8b\u4f8b\uff11\uff0d\uff11\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-top: -10px; margin-bottom: 3px;\">\u548c\u5149\u5546\u4e8b\u306f\u3001M&amp;A\u306b\u3088\u308a\u5b50\u4f1a\u793e\u3068\u306a\u3063\u305f\u6210\u5897\u8208\u696d\u306e\u501f\u5165\u91d1\u5229\u304c\u81ea\u793e\u306e\u8abf\u9054\u91d1\u5229\u306b\u6bd4\u3057\u3066\u9ad8\u304b\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u548c\u5149\u5546\u4e8b\u306f\u3001\u81ea\u793e\u306e\u30e1\u30a4\u30f3\u30d0\u30f3\u30af\u306b\u76f8\u8ac7\u3057\u3001\u30e1\u30a4\u30f3\u30d0\u30f3\u30af\u304b\u3089\u8ffd\u52a0\u501f\u5165\u308c\u3092\u5b9f\u884c\u3057\u305f\u3046\u3048\u3067\u5b50\u4f1a\u793e\u3078\u8cb8\u4ed8\u3051\u3001\u5b50\u4f1a\u793e\u3068\u306a\u3063\u305f\u6210\u5897\u8208\u696d\u306f\u5168\u3066\u306e\u501f\u5165\u91d1\u3092\u8fd4\u6e08\u3057\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-top: 60px;\"><strong>\u25b7\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u904b\u8ee2\u8cc7\u672c\u306e\u5b63\u7bc0\u7684\u5909\u52d5\u5206\u6790<\/strong><\/h4>\n<p>\u4e8b\u696d\u306b\u5b63\u7bc0\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6982\u306d\u904b\u8ee2\u8cc7\u672c\u306e\u5897\u6e1b\u3092\u901a\u3058\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u6b8b\u9ad8\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u6c34\u6e96\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u3001\u671f\u672b\u306e\u904b\u8ee2\u8cc7\u672c\u3084\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u6b8b\u9ad8\u3060\u3051\u306b\u7740\u76ee\u3057\u3066\u5206\u6790\u3092\u884c\u3063\u3066\u3057\u307e\u3046\u3068\u5224\u65ad\u3092\u8aa4\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5b63\u7bc0\u6027\u4ee5\u5916\u306e\u8981\u56e0\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u5909\u52d5\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u56de\u53ce\u30b5\u30a4\u30c8\u306e\u9577\u671f\u5316\u3001\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593\u306e\u60aa\u5316\u3001\u7c89\u98fe\u6c7a\u7b97\u306e\u5b58\u5728\u306a\u3069\u3001\u904b\u8ee2\u8cc7\u672c\u306e\u8a73\u7d30\u3092\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u904b\u8ee2\u8cc7\u672c\u306e\u5b63\u7bc0\u7684\u5909\u52d5\u5206\u6790\u30a4\u30e1\u30fc\u30b8\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09<\/strong><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u62e1\u5927\u3057\u3066\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-149587\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-3.png\" alt=\"\" width=\"1463\" height=\"529\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-3.png 1463w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-3-300x108.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/ma-due-zaimu1-3-1024x370.png 1024w\" sizes=\"(max-width: 1463px) 100vw, 1463px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; 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