{"id":10755,"date":"2026-09-22T06:00:00","date_gmt":"2026-09-21T21:00:00","guid":{"rendered":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm2\/"},"modified":"2026-09-22T07:44:22","modified_gmt":"2026-09-21T22:44:22","slug":"cfa-l1-fsa-lm2","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm2\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L1 FSA LM2\u3011Analyzing Income Statements \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u53ce\u76ca\u8a8d\u8b58\u30fb\u8cbb\u7528\u8a8d\u8b58\u30fb\u975e\u7d4c\u5e38\u9805\u76ee\u30fbEPS"},"content":{"rendered":"<style>\n.cfalm-los{counter-reset:los;list-style:none;padding:0!important;margin:1em 0!important}\n.cfalm-los li{border:1px solid #d5d9e3;border-left:4px solid #172152;border-radius:4px;padding:.8em 1em!important;margin:0 0 .8em!important;background:#fff}\n.cfalm-los li::before{display:none!important;content:none!important}\n.cfalm-los .ja{display:block;font-weight:bold;color:#172152;line-height:1.6}\n.cfalm-los .en{display:block;font-size:.85em;color:#667;margin-top:.3em;line-height:1.5;word-break:normal!important;overflow-wrap:anywhere}\n.cfalm-sum{background:#f6f7fb;border-radius:6px;padding:1em 1.2em!important;margin:1em 0!important;list-style:none!important}\n.cfalm-sum li{position:relative;margin:.4em 0!important;padding:0 0 0 1.1em!important;line-height:1.7;list-style:none!important}.cfalm-sum li::before{content:\"\"!important;display:block!important;position:absolute!important;left:0!important;top:.7em!important;width:6px!important;height:6px!important;border-radius:50%!important;background:#172152!important;border:none!important;transform:none!important}\n.cfalm-f{background:#f6f7fb;border-left:4px solid #172152;padding:.7em 1em;margin:.8em 0;font-family:\"Menlo\",\"Consolas\",monospace;font-size:.95em;overflow-x:auto}\n.cfalm-nav{background:#f6f7fb;padding:1em 1.2em;border-radius:6px;margin:1em 0;word-break:normal;overflow-wrap:anywhere}\n<\/style>\n<div class=\"box05\">\n<p>Learning Module 2\u300cAnalyzing Income Statements\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\uff09\u300d\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u539f\u5247\u30685\u30b9\u30c6\u30c3\u30d7\u3001\u8cbb\u7528\u8a8d\u8b58\u3068\u8cc7\u7523\u8a08\u4e0a\u30fb\u8cbb\u7528\u51e6\u7406\u306e\u9055\u3044\u3001\u975e\u7d99\u7d9a\u4e8b\u696d\u306a\u3069\u306e\u975e\u7d4c\u5e38\u9805\u76ee\u3068\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3001\u57fa\u672c\u7684\u30fb\u5e0c\u8584\u5316\u5f8cEPS\u306e\u8a08\u7b97\u3001\u5171\u901a\u30b5\u30a4\u30ba\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u5229\u76ca\u7387\u306b\u3088\u308b\u696d\u7e3e\u8a55\u4fa1\u3092\u6271\u3046\u5358\u5143\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6700\u65b0\u7248\u30ab\u30ea\u30ad\u30e5\u30e9\u30e0\u306eLOS\uff08Learning Outcome Statement\uff09\u3068\u3001\u3053\u306e\u5358\u5143\u306e\u91cd\u8981\u8ad6\u70b9\u3092\u65e5\u672c\u8a9e\u3067\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<h2>LM2\u306eLOS\uff08\u5b66\u7fd2\u76ee\u6a19\uff09<\/h2>\n<p>LOS\u306f\u3001\u3053\u306e\u5358\u5143\u3067\u300c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3079\u304d\u3053\u3068\u300d\u3068\u3057\u3066\u793a\u3055\u308c\u3066\u3044\u308b\u5b66\u7fd2\u76ee\u6a19\u3067\u3059\u3002LM2\u306b\u306f5\u3064\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u53ce\u76ca\u8a8d\u8b58\u306e\u4e00\u822c\u539f\u5247\u3001\u500b\u5225\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u9069\u7528\u4f8b\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u9078\u629e\u304c\u8ca1\u52d9\u5206\u6790\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe general principles of revenue recognition, specific revenue recognition applications, and implications of revenue recognition choices for financial analysis<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u8cbb\u7528\u8a8d\u8b58\u306e\u4e00\u822c\u539f\u5247\u3001\u500b\u5225\u306e\u8cbb\u7528\u8a8d\u8b58\u306e\u9069\u7528\u4f8b\u3001\u8cbb\u7528\u8a8d\u8b58\u306e\u9078\u629e\u304c\u8ca1\u52d9\u5206\u6790\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8aac\u660e\u3057\u3001\u8cc7\u7523\u8a08\u4e0a\u3055\u308c\u308b\u30b3\u30b9\u30c8\u3068\u3001\u767a\u751f\u3057\u305f\u671f\u9593\u306b\u8cbb\u7528\u51e6\u7406\u3055\u308c\u308b\u30b3\u30b9\u30c8\u3092\u5bfe\u6bd4\u3059\u308b<\/span><span class=\"en\">describe general principles of expense recognition, specific expense recognition applications, implications of expense recognition choices for financial analysis and contrast costs that are capitalized versus those that are expensed in the period in which they are incurred<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1a\u975e\u7d4c\u5e38\u9805\u76ee\uff08\u975e\u7d99\u7d9a\u4e8b\u696d\u3001\u7570\u5e38\u307e\u305f\u306f\u983b\u5ea6\u306e\u4f4e\u3044\u9805\u76ee\u3092\u542b\u3080\uff09\u304a\u3088\u3073\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u8ca1\u52d9\u5831\u544a\u4e0a\u306e\u53d6\u6271\u3044\u3068\u5206\u6790\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe the financial reporting treatment and analysis of non-recurring items (including discontinued operations, unusual or infrequent items) and changes in accounting policies<\/span><\/li>\n<li><span class=\"ja\">LOS 4\uff1aEPS\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u3001\u5358\u7d14\u306a\u8cc7\u672c\u69cb\u6210\u304a\u3088\u3073\u8907\u96d1\u306a\u8cc7\u672c\u69cb\u6210\uff08\u9006\u5e0c\u8584\u5316\u8a3c\u5238\u3092\u542b\u3080\uff09\u306e\u4f01\u696d\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u7684EPS\u3068\u5e0c\u8584\u5316\u5f8cEPS\u3092\u8a08\u7b97\u30fb\u89e3\u91c8\u3059\u308b<\/span><span class=\"en\">describe how earnings per share is calculated and calculate and interpret a company\u2019s basic and diluted earnings per share for companies with simple and complex capital structures including those with antidilutive securities<\/span><\/li>\n<li><span class=\"ja\">LOS 5\uff1a\u5171\u901a\u30b5\u30a4\u30ba\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u6bd4\u7387\u3092\u7528\u3044\u3066\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u696d\u7e3e\u3092\u8a55\u4fa1\u3059\u308b<\/span><span class=\"en\">evaluate a company\u2019s financial performance using common-size income statements and financial ratios based on the income statement<\/span><\/li>\n<\/ol>\n<h2>LM2\u306e\u307e\u3068\u3081<\/h2>\n<p>\u3053\u306e\u5358\u5143\u306e\u8981\u70b9\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul class=\"cfalm-sum\">\n<li>\u53ce\u76ca\u306f\u7a3c\u5f97\u3057\u305f\u671f\u9593\u306b\u8a8d\u8b58\u3055\u308c\u3001\u305d\u306e\u671f\u9593\u306f\u73fe\u91d1\u56de\u53ce\u306e\u671f\u9593\u3068\u4e00\u81f4\u3059\u308b\u3068\u306f\u9650\u3089\u306a\u3044<\/li>\n<li>IFRS\u3068US GAAP\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f2018\u5e74\u521d\u304b\u3089\u53ce\u308c\u3093\u3057\u3066\u304a\u308a\u3001\u7d04\u675f\u3057\u305f\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3092\u3001\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\u3067\u63cf\u5199\u3059\u308b\u3088\u3046\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u4e2d\u6838\u539f\u5247\u3002\u3053\u308c\u30925\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u9069\u7528\u3059\u308b<\/li>\n<li>\u8cbb\u7528\u8a8d\u8b58\u306f\u3001\u53ce\u76ca\u3068\u306e\u5bfe\u5fdc\uff08\u58f2\u4e0a\u539f\u4fa1\u306a\u3069\uff09\u3001\u767a\u751f\u3057\u305f\u671f\u9593\uff08\u7ba1\u7406\u8cbb\u306a\u3069\uff09\u3001\u4fbf\u76ca\u304c\u53ca\u3076\u671f\u9593\uff08\u6e1b\u4fa1\u511f\u5374\u306a\u3069\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u7d50\u3073\u3064\u3051\u3066\u884c\u3046<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3084\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u914d\u5206\u65b9\u6cd5\u3068\u3044\u3063\u305f\u9078\u629e\u3001\u8cb8\u5012\u308c\u30fb\u88fd\u54c1\u4fdd\u8a3c\u30fb\u8010\u7528\u5e74\u6570\u30fb\u6b8b\u5b58\u4fa1\u984d\u306a\u3069\u306e\u898b\u7a4d\u308a\u304c\u5229\u76ca\u3092\u5de6\u53f3\u3059\u308b\u3002\u8abf\u6574\u304c\u53ef\u80fd\u306a\u3089\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u4fee\u6b63\u3057\u3001\u96e3\u3057\u3051\u308c\u3070\u3088\u308a\u4fdd\u5b88\u7684\u304b\u7a4d\u6975\u7684\u304b\u3092\u5b9a\u6027\u7684\u306b\u8a55\u4fa1\u3059\u308b<\/li>\n<li>\u5c06\u6765\u306e\u5229\u76ca\u3092\u4e88\u6e2c\u3059\u308b\u306b\u306f\u3001\u7d99\u7d9a\u304c\u898b\u8fbc\u307e\u308c\u308b\u9805\u76ee\u3068\u898b\u8fbc\u307e\u308c\u306a\u3044\u9805\u76ee\u3092\u5206\u3051\u308b\u3053\u3068\u304c\u6709\u7528\u3002US GAAP\u3067\u306f\u91cd\u8981\u306a\u7570\u5e38\u30fb\u983b\u5ea6\u306e\u4f4e\u3044\u9805\u76ee\u306f\u7d99\u7d9a\u4e8b\u696d\u306e\u5229\u76ca\u306e\u4e2d\u3067\u533a\u5206\u8868\u793a\u3055\u308c\u308b<\/li>\n<li>IFRS\u30fbUS GAAP\u3068\u3082\u3001\u4e8b\u696d\u306e\u69cb\u6210\u5358\u4f4d\u306e\u51e6\u5206\u306f\u7a0e\u5f15\u5f8c\u306e\u975e\u7d99\u7d9a\u4e8b\u696d\u3068\u3057\u3066\u533a\u5206\u8868\u793a\u3055\u308c\u3001\u55b6\u696d\u5916\u9805\u76ee\u306f\u55b6\u696d\u9805\u76ee\u3068\u5206\u3051\u3066\u8868\u793a\u3055\u308c\u308b<\/li>\n<li>\u57fa\u672c\u7684EPS\u306f\u666e\u901a\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5229\u76ca\uff08\u7d14\u5229\u76ca\u2212\u512a\u5148\u914d\u5f53\uff09\u3092\u52a0\u91cd\u5e73\u5747\u666e\u901a\u682a\u5f0f\u6570\u3067\u5272\u3063\u3066\u6c42\u3081\u308b\u3002\u5e0c\u8584\u5316\u8a3c\u5238\u304c\u306a\u3051\u308c\u3070\u57fa\u672c\u7684EPS\uff1d\u5e0c\u8584\u5316\u5f8cEPS\u3001\u3042\u308c\u3070\u5e0c\u8584\u5316\u5f8cEPS\u306f\u57fa\u672c\u7684EPS\u4ee5\u4e0b\u306b\u306a\u308b<\/li>\n<li>\u5e0c\u8584\u5316\u5f8cEPS\u306f\u3001\u8ee2\u63db\u8a3c\u5238\u306b\u306f\u8ee2\u63db\u4eee\u5b9a\u6cd5\uff08if-converted method\uff09\u3001\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u306f\u81ea\u5df1\u682a\u5f0f\u6cd5\uff08treasury stock method\uff09\u3092\u7528\u3044\u308b\u3002\u5171\u901a\u30b5\u30a4\u30ba\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u5404\u9805\u76ee\u3092\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u3067\u8868\u3057\u3001\u671f\u9593\u6bd4\u8f03\u3084\u898f\u6a21\u306e\u7570\u306a\u308b\u4f01\u696d\u9593\u306e\u6bd4\u8f03\u3092\u5bb9\u6613\u306b\u3059\u308b<\/li>\n<\/ul>\n<p>\u4ee5\u4e0b\u3001LOS\u3054\u3068\u306b\u91cd\u8981\u8ad6\u70b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>LOS 1\uff1a\u53ce\u76ca\u8a8d\u8b58\u306e\u539f\u5247\u30fb\u9069\u7528\u3068\u5206\u6790\u4e0a\u306e\u5f71\u97ff<\/h3>\n<p>\u53ce\u76ca\u306f\u3001<strong>\u7d04\u675f\u3057\u305f\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u70b9\uff08\u307e\u305f\u306f\u5145\u8db3\u306b\u3064\u308c\u3066\uff09<\/strong>\u8a8d\u8b58\u3057\u307e\u3059\u3002IFRS\u3068US GAAP\u3067\u53ce\u308c\u3093\u3057\u305f\u57fa\u6e96\u306f5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u69cb\u6210\u3055\u308c\u3001\u4e00\u6642\u70b9\u304b\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308b\u304b\u306e\u5224\u65ad\u3001\u5909\u52d5\u5bfe\u4fa1\u3001\u672c\u4eba\u304b\u4ee3\u7406\u4eba\u304b\u3068\u3044\u3063\u305f\u8ad6\u70b9\u304c\u53ce\u76ca\u306e\u984d\u3068\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30b9\u30c6\u30c3\u30d71\uff1a\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225<\/li>\n<li>\u30b9\u30c6\u30c3\u30d72\uff1a\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225<\/li>\n<li>\u30b9\u30c6\u30c3\u30d73\uff1a\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a<\/li>\n<li>\u30b9\u30c6\u30c3\u30d74\uff1a\u53d6\u5f15\u4fa1\u683c\u3092\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206<\/li>\n<li>\u30b9\u30c6\u30c3\u30d75\uff1a\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\uff08\u307e\u305f\u306f\u5145\u8db3\u306b\u3064\u308c\u3066\uff09\u306b\u53ce\u76ca\u3092\u8a8d\u8b58<\/li>\n<li>\u9577\u671f\u5951\u7d04\uff1a\u9032\u6357\u5ea6\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u8a8d\u8b58\uff0f\u672c\u4eba\u306f\u7dcf\u984d\u3001\u4ee3\u7406\u4eba\u306f\u7d14\u984d\uff08\u624b\u6570\u6599\uff09\u3067\u8868\u793a<\/li>\n<\/ul>\n<h3>LOS 2\uff1a\u8cbb\u7528\u8a8d\u8b58\u306e\u539f\u5247\u3068\u8cc7\u7523\u8a08\u4e0a\u30fb\u8cbb\u7528\u51e6\u7406\u306e\u9055\u3044<\/h3>\n<p>\u8cbb\u7528\u306f<strong>\u53ce\u76ca\u3068\u306e\u5bfe\u5fdc<\/strong>\u3001<strong>\u767a\u751f\u671f\u9593<\/strong>\u3001<strong>\u4fbf\u76ca\u306e\u53ca\u3076\u671f\u9593<\/strong>\u306e\u3044\u305a\u308c\u304b\u306b\u57fa\u3065\u3044\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002\u652f\u51fa\u3092\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u3068\u5f53\u671f\u5229\u76ca\u306f\u5927\u304d\u304f\u306a\u308a\u3001\u305d\u306e\u5f8c\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u901a\u3058\u3066\u8cbb\u7528\u5316\u3055\u308c\u308b\u305f\u3081\u3001\u51e6\u7406\u306e\u9055\u3044\u304c\u5229\u76ca\u30fb\u8cc7\u7523\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u533a\u5206\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u914d\u5206\uff1a\u5148\u5165\u5148\u51fa\u6cd5\uff08FIFO\uff09\u30fb\u52a0\u91cd\u5e73\u5747\u6cd5\u30fb\u5f8c\u5165\u5148\u51fa\u6cd5\uff08LIFO\u3001US GAAP\u306e\u307f\u53ef\uff09<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374\uff1a\u5b9a\u984d\u6cd5\u30fb\u52a0\u901f\u511f\u5374\u6cd5\uff08\u5b9a\u7387\u6cd5\u306a\u3069\uff09\u30fb\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5<\/li>\n<li>\u898b\u7a4d\u308a\uff1a\u8cb8\u5012\u5f15\u5f53\u91d1\u3001\u88fd\u54c1\u4fdd\u8a3c\u3001\u8010\u7528\u5e74\u6570\u3001\u6b8b\u5b58\u4fa1\u984d<\/li>\n<li>\u8cc7\u7523\u8a08\u4e0a\uff1a\u5f53\u671f\u5229\u76ca\u2191\u3001\u7dcf\u8cc7\u7523\u2191\u3001\u652f\u51fa\u306f\u6295\u8cc7CF\u306b\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u55b6\u696dCF\u2191<\/li>\n<li>\u8cbb\u7528\u51e6\u7406\uff1a\u5f53\u671f\u5229\u76ca\u2193\u3001\u652f\u51fa\u306f\u55b6\u696dCF\u306b\u8a08\u4e0a\u3055\u308c\u3001\u5229\u76ca\u306e\u5909\u52d5\u304c\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044<\/li>\n<li>\u81ea\u5bb6\u5efa\u8a2d\u8cc7\u7523\u306e\u501f\u5165\u5229\u606f\u306f\u8cc7\u7523\u8a08\u4e0a\u3055\u308c\u308b\uff08IFRS\u30fbUS GAAP\u3068\u3082\uff09<\/li>\n<\/ul>\n<h3>LOS 3\uff1a\u975e\u7d4c\u5e38\u9805\u76ee\u3068\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4<\/h3>\n<p>\u5c06\u6765\u306e\u5229\u76ca\u3092\u4e88\u6e2c\u3059\u308b\u306b\u306f\u3001<strong>\u7d99\u7d9a\u3059\u308b\u9805\u76ee\u3068\u7d99\u7d9a\u3057\u306a\u3044\u9805\u76ee\u3092\u533a\u5225<\/strong>\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u975e\u7d99\u7d9a\u4e8b\u696d\u306f\u7a0e\u5f15\u5f8c\u3067\u7d99\u7d9a\u4e8b\u696d\u3068\u533a\u5206\u8868\u793a\u3055\u308c\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306f\u539f\u5247\u3068\u3057\u3066\u904e\u53bb\u306e\u671f\u9593\u306b\u3055\u304b\u306e\u307c\u3063\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u975e\u7d99\u7d9a\u4e8b\u696d\uff1a\u51e6\u5206\u6e08\u307f\u307e\u305f\u306f\u58f2\u5374\u4e88\u5b9a\u306e\u4e8b\u696d\u306e\u69cb\u6210\u5358\u4f4d\u3002\u7a0e\u5f15\u5f8c\u3067\u533a\u5206\u8868\u793a\uff08IFRS\u30fbUS GAAP\u3068\u3082\uff09<\/li>\n<li>\u7570\u5e38\u30fb\u983b\u5ea6\u306e\u4f4e\u3044\u9805\u76ee\uff1aUS GAAP\u3067\u306f\u7d99\u7d9a\u4e8b\u696d\u306e\u5229\u76ca\u306e\u4e2d\u3067\u533a\u5206\u8868\u793a\uff08\u30ea\u30b9\u30c8\u30e9\u8cbb\u7528\u3001\u8cc7\u7523\u58f2\u5374\u640d\u76ca\u306a\u3069\uff09<\/li>\n<li>\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\uff1a\u9061\u53ca\u9069\u7528\u3057\u904e\u5e74\u5ea6\u3092\u4fee\u6b63<\/li>\n<li>\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5909\u66f4\uff1a\u5c06\u6765\u306b\u5411\u304b\u3063\u3066\u9069\u7528\uff08\u30d7\u30ed\u30b9\u30da\u30af\u30c6\u30a3\u30d6\uff09<\/li>\n<li>\u904e\u53bb\u306e\u8aa4\u8b2c\u306e\u8a02\u6b63\uff1a\u904e\u5e74\u5ea6\u3092\u4fee\u6b63\u518d\u8868\u793a<\/li>\n<li>\u55b6\u696d\u9805\u76ee\u3068\u55b6\u696d\u5916\u9805\u76ee\uff08\u53d7\u53d6\u5229\u606f\u30fb\u652f\u6255\u5229\u606f\u306a\u3069\uff09\u306e\u533a\u5225<\/li>\n<\/ul>\n<h3>LOS 4\uff1a\u57fa\u672c\u7684EPS\u3068\u5e0c\u8584\u5316\u5f8cEPS<\/h3>\n<p><strong>\u57fa\u672c\u7684EPS<\/strong>\u306f\u666e\u901a\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5229\u76ca\u3092\u52a0\u91cd\u5e73\u5747\u666e\u901a\u682a\u5f0f\u6570\u3067\u5272\u3063\u305f\u3082\u306e\u3067\u3059\u3002<strong>\u5e0c\u8584\u5316\u5f8cEPS<\/strong>\u306f\u3001\u8ee2\u63db\u793e\u50b5\u30fb\u8ee2\u63db\u512a\u5148\u682a\u30fb\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306a\u3069\u304c\u6a29\u5229\u884c\u4f7f\u30fb\u8ee2\u63db\u3055\u308c\u305f\u3068\u4eee\u5b9a\u3057\u3066\u8a08\u7b97\u3057\u3001EPS\u3092\u9ad8\u3081\u308b\uff08\u9006\u5e0c\u8584\u5316\u306e\uff09\u8a3c\u5238\u306f\u8a08\u7b97\u304b\u3089\u9664\u5916\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u52a0\u91cd\u5e73\u5747\u682a\u5f0f\u6570\uff1a\u671f\u4e2d\u306e\u767a\u884c\u30fb\u8cb7\u623b\u3057\u3092\u671f\u9593\u3067\u52a0\u91cd\u3001\u682a\u5f0f\u5206\u5272\u30fb\u682a\u5f0f\u914d\u5f53\u306f\u9061\u53ca\u8abf\u6574<\/li>\n<li>\u8ee2\u63db\u512a\u5148\u682a\uff1a\u8ee2\u63db\u4eee\u5b9a\u6cd5\u3067\u512a\u5148\u914d\u5f53\u3092\u5206\u5b50\u306b\u8db3\u3057\u623b\u3057\u3001\u682a\u6570\u3092\u52a0\u7b97<\/li>\n<li>\u8ee2\u63db\u793e\u50b5\uff1a\u7a0e\u5f15\u5f8c\u306e\u652f\u6255\u5229\u606f\uff08\u5229\u606f\u00d7(1\u2212t)\uff09\u3092\u5206\u5b50\u306b\u8db3\u3057\u623b\u3057\u3001\u682a\u6570\u3092\u52a0\u7b97<\/li>\n<li>\u30aa\u30d7\u30b7\u30e7\u30f3\u30fb\u30ef\u30e9\u30f3\u30c8\uff1a\u81ea\u5df1\u682a\u5f0f\u6cd5\u3002\u5e73\u5747\u682a\u4fa1\u304c\u884c\u4f7f\u4fa1\u683c\u3092\u4e0a\u56de\u308b\u3068\u304d\u306e\u307f\u5e0c\u8584\u5316<\/li>\n<li>\u8ffd\u52a0\u682a\u6570\uff08\u81ea\u5df1\u682a\u5f0f\u6cd5\uff09\uff1d N \u2212\uff08N \u00d7 \u884c\u4f7f\u4fa1\u683c \u00f7 \u5e73\u5747\u682a\u4fa1\uff09<\/li>\n<li>\u9006\u5e0c\u8584\u5316\u8a3c\u5238\uff1a\u542b\u3081\u308b\u3068EPS\u304c\u4e0a\u6607\u3059\u308b\uff08\u57fa\u672c\u7684EPS\u3092\u4e0a\u56de\u308b\uff09\u8a3c\u5238\u306f\u5e0c\u8584\u5316\u5f8cEPS\u306e\u8a08\u7b97\u306b\u542b\u3081\u306a\u3044<\/li>\n<\/ul>\n<div class=\"cfalm-f\">\u57fa\u672c\u7684EPS =\uff08\u7d14\u5229\u76ca \u2212 \u512a\u5148\u914d\u5f53\uff09\u00f7 \u52a0\u91cd\u5e73\u5747\u666e\u901a\u682a\u5f0f\u6570<\/div>\n<h3>LOS 5\uff1a\u5171\u901a\u30b5\u30a4\u30ba\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u5229\u76ca\u7387<\/h3>\n<p><strong>\u5171\u901a\u30b5\u30a4\u30ba\u640d\u76ca\u8a08\u7b97\u66f8<\/strong>\u306f\u5404\u9805\u76ee\u3092\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u3067\u8868\u3059\u3082\u306e\u3067\u3001\u898f\u6a21\u306e\u7570\u306a\u308b\u4f01\u696d\u3084\u671f\u9593\u306e\u6bd4\u8f03\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u30fb\u55b6\u696d\u5229\u76ca\u7387\u30fb\u7d14\u5229\u76ca\u7387\u306a\u3069\u306e\u5229\u76ca\u7387\u3068\u3042\u308f\u305b\u3066\u3001\u30b3\u30b9\u30c8\u69cb\u9020\u3084\u53ce\u76ca\u6027\u306e\u5909\u5316\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5404\u9805\u76ee \u00f7 \u58f2\u4e0a\u9ad8\u3067\u8868\u793a\uff08\u4f8b\uff1a\u58f2\u4e0a\u539f\u4fa1\u7387\u3001\u8ca9\u7ba1\u8cbb\u7387\uff09<\/li>\n<li>\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387 \uff1d \u58f2\u4e0a\u7dcf\u5229\u76ca \u00f7 \u58f2\u4e0a\u9ad8<\/li>\n<li>\u55b6\u696d\u5229\u76ca\u7387 \uff1d \u55b6\u696d\u5229\u76ca \u00f7 \u58f2\u4e0a\u9ad8<\/li>\n<li>\u7d14\u5229\u76ca\u7387 \uff1d \u7d14\u5229\u76ca \u00f7 \u58f2\u4e0a\u9ad8<\/li>\n<li>\u5b9f\u52b9\u7a0e\u7387\uff08\u7a0e\u91d1\u8cbb\u7528 \u00f7 \u7a0e\u5f15\u524d\u5229\u76ca\uff09\u306f\u3001\u58f2\u4e0a\u9ad8\u6bd4\u3088\u308a\u7a0e\u5f15\u524d\u5229\u76ca\u6bd4\u3067\u898b\u308b\u3068\u89e3\u91c8\u3057\u3084\u3059\u3044<\/li>\n<li>\u5305\u62ec\u5229\u76ca\uff08\u7d14\u5229\u76ca\uff0b\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff09\u3082\u696d\u7e3e\u8a55\u4fa1\u306e\u5bfe\u8c61<\/li>\n<\/ul>\n<div class=\"cfalm-f\">\u7d14\u5229\u76ca\u7387 = \u7d14\u5229\u76ca \u00f7 \u58f2\u4e0a\u9ad8<\/div>\n<h2>\u52b9\u7387\u3088\u304f\u5b66\u3076\u306b\u306f FA-Academy<\/h2>\n<p>CFA\u00ae\ufe0e\u306e\u5354\u4f1a\u30c6\u30ad\u30b9\u30c8\u306f\u82f1\u8a9e\u3067\u5206\u91cf\u3082\u591a\u304f\u30011\u3064\u3072\u3068\u3064\u306e\u5358\u5143\u3092\u82f1\u8a9e\u3060\u3051\u3067\u7406\u89e3\u3057\u3066\u3044\u304f\u306e\u306f\u5927\u304d\u306a\u8ca0\u62c5\u3067\u3059\u3002<\/p>\n<p>FA-Academy\uff08Financial Analyst Academy\uff09\u306f\u3001<strong>\u65e5\u672c\u8a9e\u3067\u5b66\u3079\u308b\u6570\u5c11\u306a\u3044CFA\u00ae\ufe0e\u8a66\u9a13\u30b5\u30dd\u30fc\u30c8<\/strong>\u3067\u3059\u3002\u3053\u308c\u307e\u3067 Level 1 \u304b\u3089 Level 3 \u307e\u3067\u591a\u304f\u306e\u5408\u683c\u8005\u3092\u8f29\u51fa\u3057\u3066\u304a\u308a\u3001\u5408\u683c\u8005\u306e\u65b9\u3005\u3068\u306e\u5bfe\u8ac7\u3082\u6570\u591a\u304f\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002\u3069\u3093\u306a\u65b9\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u5408\u683c\u3055\u308c\u305f\u306e\u304b\u306f<a href=\"https:\/\/triumphmind.com\/cfa\/category\/gokaku\/\" target=\"_blank\" rel=\"noopener\">\u5408\u683c\u8005\u5bfe\u8ac7\u30fb\u5408\u683c\u4f53\u9a13\u8ac7\u306e\u4e00\u89a7<\/a>\u304b\u3089\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<ul>\n<li><a href=\"https:\/\/triumphmind.com\/cfa\/present1\/\" target=\"_blank\" rel=\"noopener\">Level 1 \u65e5\u672c\u8a9e\u8981\u70b9\u96c6\u306e\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u3092\u53d7\u3051\u53d6\u308b\uff087\u65e5\u9593\u30e1\u30fc\u30eb\u8b1b\u5ea7\uff09<\/a><\/li>\n<li><a href=\"https:\/\/timerex.net\/s\/cfa.tips.slack_2a23\/e72e883e\/\" target=\"_blank\" rel=\"noopener\">\u7121\u6599\u500b\u5225\u9762\u8ac7\u3092\u4e88\u7d04\u3059\u308b\uff08\u5b66\u7fd2\u8a08\u753b\u306e\u3054\u76f8\u8ac7\uff09<\/a><\/li>\n<li><a href=\"https:\/\/triumphmind.com\/cfa\/course\/\" target=\"_blank\" rel=\"noopener\">\u53d7\u8b1b\u6848\u5185\uff08\u30b3\u30fc\u30b9\u4e00\u89a7\u30fb\u53d7\u8b1b\u6599\uff09\u3092\u898b\u308b<\/a><\/li>\n<\/ul>\n<div class=\"cfalm-nav\">\u524d\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm1\/\">LM1 Introduction to Financial Statement Analysis\uff08\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u5165\u9580\uff09<\/a><br \/>\n\u6b21\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm3\/\">LM3 Analyzing Balance Sheets\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5206\u6790\uff09<\/a><br \/>\n\u5168\u4f53\u306e\u76ee\u6b21\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/cfa-curriculum\/#l1-fsa\">CFA\u00ae\ufe0e \u5b66\u7fd2\u5185\u5bb9\u306e\u76ee\u6b21\uff08Level 1 Financial Statement Analysis\uff09<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>CFA\u00ae\ufe0e Level 1 Financial Statement Analysis LM2\u300cAnalyzing Income Statements\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\uff09\u300d\u306eLOS\uff08\u5b66\u7fd2\u76ee\u6a19\uff09\u3068\u91cd\u8981\u8ad6\u70b9\u3092\u3001\u6700\u65b0\u7248\u30ab\u30ea\u30ad\u30e5\u30e9\u30e0\u306b\u57fa\u3065\u3044\u3066\u65e5\u672c\u8a9e\u3067\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n","protected":false},"author":1,"featured_media":11101,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jin_ogp_image_url":"","_jin_last_featured_id":0,"footnotes":""},"categories":[98],"tags":[],"class_list":["post-10755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-level1-topics"],"_links":{"self":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10755","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/comments?post=10755"}],"version-history":[{"count":2,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10755\/revisions"}],"predecessor-version":[{"id":11328,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10755\/revisions\/11328"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11101"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}