{"id":10756,"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-lm3\/"},"modified":"2026-09-22T07:02:03","modified_gmt":"2026-09-21T22:02:03","slug":"cfa-l1-fsa-lm3","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm3\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L1 FSA LM3\u3011Analyzing Balance Sheets \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u7121\u5f62\u8cc7\u7523\u30fb\u306e\u308c\u3093\u30fb\u91d1\u878d\u5546\u54c1\u30fb\u975e\u6d41\u52d5\u8ca0\u50b5"},"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 3\u300cAnalyzing Balance Sheets\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5206\u6790\uff09\u300d\u306f\u3001\u7121\u5f62\u8cc7\u7523\u3068\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u958b\u793a\u3001\u91d1\u878d\u5546\u54c1\u306e\u5206\u985e\u3068\u6e2c\u5b9a\u3001\u975e\u6d41\u52d5\u8ca0\u50b5\u306e\u5831\u544a\u3001\u5171\u901a\u30b5\u30a4\u30ba\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u6d41\u52d5\u6027\u30fb\u652f\u6255\u80fd\u529b\u306e\u6bd4\u7387\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>LM3\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\u3002LM3\u306b\u306f5\u3064\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u5831\u544a\u3068\u958b\u793a\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">explain the financial reporting and disclosures related to intangible assets<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u306e\u308c\u3093\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u5831\u544a\u3068\u958b\u793a\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">explain the financial reporting and disclosures related to goodwill<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1a\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u5831\u544a\u3068\u958b\u793a\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">explain the financial reporting and disclosures related to financial instruments<\/span><\/li>\n<li><span class=\"ja\">LOS 4\uff1a\u975e\u6d41\u52d5\u8ca0\u50b5\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u5831\u544a\u3068\u958b\u793a\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">explain the financial reporting and disclosures related to non-current liabilities<\/span><\/li>\n<li><span class=\"ja\">LOS 5\uff1a\u5171\u901a\u30b5\u30a4\u30ba\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u6bd4\u7387\u3092\u8a08\u7b97\u30fb\u89e3\u91c8\u3059\u308b<\/span><span class=\"en\">calculate and interpret common-size balance sheets and related financial ratios<\/span><\/li>\n<\/ol>\n<h2>LM3\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>\u8cc7\u7523\u30fb\u8ca0\u50b5\u306b\u306f\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3055\u308c\u308b\u3082\u306e\u3068\u3001\u511f\u5374\u539f\u4fa1\u30fb\u53d6\u5f97\u539f\u4fa1\u3067\u6e2c\u5b9a\u3055\u308c\u308b\u3082\u306e\u304c\u3042\u308a\u3001\u6ce8\u8a18\u306f\u4f01\u696d\u9593\u306e\u6e2c\u5b9a\u57fa\u790e\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u8a55\u4fa1\u3059\u308b\u624b\u304c\u304b\u308a\u3068\u306a\u308b<\/li>\n<li>\u7121\u5f62\u8cc7\u7523\u306f\u7269\u7406\u7684\u5b9f\u4f53\u306e\u306a\u3044\u8b58\u5225\u53ef\u80fd\u306a\u975e\u8ca8\u5e63\u6027\u8cc7\u7523\uff08\u7279\u8a31\u30fb\u30e9\u30a4\u30bb\u30f3\u30b9\u30fb\u5546\u6a19\u306a\u3069\uff09\u3002\u8010\u7528\u5e74\u6570\u304c\u78ba\u5b9a\u304b\u975e\u78ba\u5b9a\u304b\u3092\u8cc7\u7523\u3054\u3068\u306b\u5224\u65ad\u3059\u308b<\/li>\n<li>\u8010\u7528\u5e74\u6570\u304c\u78ba\u5b9a\u3057\u305f\u7121\u5f62\u8cc7\u7523\u306f\u6700\u5584\u306e\u898b\u7a4d\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u898f\u5247\u7684\u306b\u511f\u5374\u3057\u3001\u511f\u5374\u65b9\u6cd5\u3068\u8010\u7528\u5e74\u6570\u306f\u5c11\u306a\u304f\u3068\u3082\u5e741\u56de\u898b\u76f4\u3059\u3002\u975e\u78ba\u5b9a\u306e\u7121\u5f62\u8cc7\u7523\u306f\u511f\u5374\u305b\u305a\u3001\u5c11\u306a\u304f\u3068\u3082\u5e741\u56de\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u3046<\/li>\n<li>IFRS\u3067\u306f\u81ea\u5df1\u5275\u8a2d\u306e\u7121\u5f62\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u7814\u7a76\u6bb5\u968e\u306e\u652f\u51fa\u306f\u8cbb\u7528\u51e6\u7406\u3001\u958b\u767a\u6bb5\u968e\u306e\u652f\u51fa\u306f\u6280\u8853\u7684\u5b9f\u73fe\u53ef\u80fd\u6027\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc7\u7523\u8a08\u4e0a\u3067\u304d\u308b<\/li>\n<li>\u500b\u5225\u306b\u8b58\u5225\u3067\u304d\u306a\u3044\u4ee3\u8868\u7684\u306a\u7121\u5f62\u8cc7\u7523\u306f\u4f01\u696d\u7d50\u5408\u3067\u751f\u3058\u308b\u306e\u308c\u3093\u3002\u511f\u5374\u305b\u305a\u3001\u5c11\u306a\u304f\u3068\u3082\u5e741\u56de\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u3046<\/li>\n<li>\u91d1\u878d\u5546\u54c1\u306f\u4e3b\u306b\u516c\u6b63\u4fa1\u5024\u304b\u511f\u5374\u539f\u4fa1\u3067\u6e2c\u5b9a\u3055\u308c\u3001\u516c\u6b63\u4fa1\u5024\u306e\u5909\u52d5\u306f\u7d14\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u5834\u5408\u3068\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08OCI\uff09\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<li>\u4ee3\u8868\u7684\u306a\u9577\u671f\u8ca0\u50b5\u306f\u9280\u884c\u501f\u5165\u3001\u793e\u50b5\u306a\u3069\u306e\u50b5\u5238\u3001\u30ea\u30fc\u30b9\u3001\u9000\u8077\u5f8c\u7d66\u4ed8\u50b5\u52d9\u3067\u3001\u901a\u5e38\u306f\u511f\u5374\u539f\u4fa1\u304b\u516c\u6b63\u4fa1\u5024\u3067\u8a08\u4e0a\u3055\u308c\u308b<\/li>\n<li>\u5782\u76f4\u7684\u306a\u5171\u901a\u30b5\u30a4\u30ba\u5206\u6790\u3067\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5404\u9805\u76ee\u3092\u7dcf\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u3067\u8868\u3059\u3002\u6bd4\u7387\u306b\u306f\u77ed\u671f\u50b5\u52d9\u306e\u652f\u6255\u80fd\u529b\u3092\u6e2c\u308b\u6d41\u52d5\u6027\u6bd4\u7387\u3068\u3001\u9577\u671f\u50b5\u52d9\u306a\u3069\u306e\u652f\u6255\u80fd\u529b\u3092\u6e2c\u308b\u652f\u6255\u80fd\u529b\uff08\u30bd\u30eb\u30d9\u30f3\u30b7\u30fc\uff09\u6bd4\u7387\u304c\u3042\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\u7121\u5f62\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u958b\u793a<\/h3>\n<p>\u7121\u5f62\u8cc7\u7523\u306f\u53d6\u5f97\u306e\u4ed5\u65b9\uff08\u500b\u5225\u8cfc\u5165\u30fb\u81ea\u5df1\u5275\u8a2d\u30fb\u4f01\u696d\u7d50\u5408\uff09\u3068<strong>\u8010\u7528\u5e74\u6570\u304c\u78ba\u5b9a\u304b\u975e\u78ba\u5b9a\u304b<\/strong>\u3067\u51e6\u7406\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u78ba\u5b9a\u8010\u7528\u5e74\u6570\u306e\u3082\u306e\u306f\u511f\u5374\u3057\u3001\u975e\u78ba\u5b9a\u306e\u3082\u306e\u306f\u511f\u5374\u305b\u305a\u306b\u6bce\u5e74\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5b9a\u7fa9\uff1a\u7269\u7406\u7684\u5b9f\u4f53\u306e\u306a\u3044\u8b58\u5225\u53ef\u80fd\u306a\u975e\u8ca8\u5e63\u6027\u8cc7\u7523<\/li>\n<li>\u78ba\u5b9a\u8010\u7528\u5e74\u6570\uff1a\u898f\u5247\u7684\u306b\u511f\u5374\u3001\u65b9\u6cd5\u3068\u8010\u7528\u5e74\u6570\u3092\u5c11\u306a\u304f\u3068\u3082\u5e741\u56de\u898b\u76f4\u3057<\/li>\n<li>\u975e\u78ba\u5b9a\u8010\u7528\u5e74\u6570\uff1a\u511f\u5374\u305b\u305a\u3001\u5c11\u306a\u304f\u3068\u3082\u5e741\u56de\u6e1b\u640d\u30c6\u30b9\u30c8<\/li>\n<li>\u81ea\u5df1\u5275\u8a2d\uff1aIFRS\u3067\u306f\u7814\u7a76\u8cbb\u306f\u8cbb\u7528\u3001\u958b\u767a\u8cbb\u306f\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc7\u7523\u8a08\u4e0a\u3002US GAAP\u306f\u539f\u5247\u3068\u3057\u3066\u7814\u7a76\u958b\u767a\u8cbb\u3068\u3082\u8cbb\u7528\uff08\u4e00\u90e8\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u8cbb\u3092\u9664\u304f\uff09<\/li>\n<li>\u6e2c\u5b9a\uff1aIFRS\u306f\u539f\u4fa1\u30e2\u30c7\u30eb\u304b\u518d\u8a55\u4fa1\u30e2\u30c7\u30eb\uff08\u6d3b\u767a\u306a\u5e02\u5834\u304c\u3042\u308b\u5834\u5408\uff09\u3001US GAAP\u306f\u539f\u4fa1\u30e2\u30c7\u30eb\u306e\u307f<\/li>\n<li>\u958b\u793a\uff1a\u7a2e\u985e\u5225\u306e\u5e33\u7c3f\u4fa1\u984d\u3001\u511f\u5374\u65b9\u6cd5\u30fb\u8010\u7528\u5e74\u6570\u3001\u6e1b\u640d\u640d\u5931<\/li>\n<\/ul>\n<h3>LOS 2\uff1a\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u958b\u793a<\/h3>\n<p>\u306e\u308c\u3093\u306f\u3001\u4f01\u696d\u7d50\u5408\u3067<strong>\u53d6\u5f97\u5bfe\u4fa1\u304c\u8b58\u5225\u53ef\u80fd\u306a\u7d14\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024\u3092\u4e0a\u56de\u308b\u90e8\u5206<\/strong>\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002IFRS\u30fbUS GAAP\u3068\u3082\u511f\u5374\u306f\u884c\u308f\u305a\u3001\u5c11\u306a\u304f\u3068\u3082\u5e741\u56de\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u3067\u4fa1\u5024\u306e\u4e0b\u843d\u3092\u53cd\u6620\u3057\u3001\u4e00\u5ea6\u8a08\u4e0a\u3057\u305f\u6e1b\u640d\u640d\u5931\u306e\u623b\u5165\u308c\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u306e\u308c\u3093 \uff1d \u53d6\u5f97\u5bfe\u4fa1 \u2212 \u8b58\u5225\u53ef\u80fd\u306a\u7d14\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024<\/li>\n<li>\u511f\u5374\u3057\u306a\u3044\uff08IFRS\u30fbUS GAAP\u3068\u3082\uff09\u3001\u5c11\u306a\u304f\u3068\u3082\u5e741\u56de\u306e\u6e1b\u640d\u30c6\u30b9\u30c8<\/li>\n<li>IFRS\uff1a\u8cc7\u91d1\u751f\u6210\u5358\u4f4d\uff08CGU\uff09\u3054\u3068\u306b\u5e33\u7c3f\u4fa1\u984d\u3068\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u6bd4\u8f03<\/li>\n<li>US GAAP\uff1a\u5831\u544a\u5358\u4f4d\u3054\u3068\u306b\u516c\u6b63\u4fa1\u5024\u3068\u5e33\u7c3f\u4fa1\u984d\u3092\u6bd4\u8f03\u3057\u3001\u8d85\u904e\u984d\u3092\u6e1b\u640d\uff08\u306e\u308c\u3093\u306e\u984d\u304c\u4e0a\u9650\uff09<\/li>\n<li>\u306e\u308c\u3093\u306e\u6e1b\u640d\u306e\u623b\u5165\u308c\u306f\u4e0d\u53ef\uff08\u4e21\u57fa\u6e96\u3068\u3082\uff09<\/li>\n<li>\u5206\u6790\u4e0a\u306f\u3001\u6bd4\u7387\u8a08\u7b97\u306e\u969b\u306b\u306e\u308c\u3093\u3092\u8cc7\u7523\u304b\u3089\u9664\u3044\u3066\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<\/ul>\n<div class=\"cfalm-f\">\u306e\u308c\u3093 = \u53d6\u5f97\u5bfe\u4fa1 \u2212 \u8b58\u5225\u53ef\u80fd\u306a\u7d14\u8cc7\u7523\u306e\u516c\u6b63\u4fa1\u5024<\/div>\n<h3>LOS 3\uff1a\u91d1\u878d\u5546\u54c1\u306e\u5206\u985e\u3068\u6e2c\u5b9a<\/h3>\n<p>\u91d1\u878d\u5546\u54c1\u306f\u3001\u3042\u308b\u4f01\u696d\u306e\u91d1\u878d\u8cc7\u7523\u3068\u4ed6\u306e\u4f01\u696d\u306e\u91d1\u878d\u8ca0\u50b5\u307e\u305f\u306f\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u3092\u540c\u6642\u306b\u751f\u3058\u3055\u305b\u308b\u5951\u7d04\u3067\u3059\u3002\u6e2c\u5b9a\u306f<strong>\u511f\u5374\u539f\u4fa1<\/strong>\u304b<strong>\u516c\u6b63\u4fa1\u5024<\/strong>\u3067\u3001\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3059\u308b\u5834\u5408\u306f\u5909\u52d5\u3092<strong>\u7d14\u640d\u76ca\uff08P\/L\uff09<\/strong>\u306b\u8a08\u4e0a\u3059\u308b\u304b<strong>\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08OCI\uff09<\/strong>\u306b\u8a08\u4e0a\u3059\u308b\u304b\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>IFRS 9\uff1a\u511f\u5374\u539f\u4fa1\u3001FVOCI\uff08\u516c\u6b63\u4fa1\u5024\u30fbOCI\uff09\u3001FVPL\uff08\u516c\u6b63\u4fa1\u5024\u30fb\u7d14\u640d\u76ca\uff09\u306e3\u533a\u5206<\/li>\n<li>US GAAP\u306e\u8ca0\u50b5\u6027\u8a3c\u5238\uff1a\u6e80\u671f\u4fdd\u6709\u76ee\u7684\uff08\u511f\u5374\u539f\u4fa1\uff09\u3001\u58f2\u5374\u53ef\u80fd\uff08\u516c\u6b63\u4fa1\u5024\u30fbOCI\uff09\u3001\u58f2\u8cb7\u76ee\u7684\uff08\u516c\u6b63\u4fa1\u5024\u30fb\u7d14\u640d\u76ca\uff09<\/li>\n<li>\u6301\u5206\u8a3c\u5238\uff1a\u539f\u5247\u3068\u3057\u3066\u516c\u6b63\u4fa1\u5024\u30fb\u7d14\u640d\u76ca\u3002IFRS\u3067\u306f\u58f2\u8cb7\u76ee\u7684\u3067\u306a\u3044\u6301\u5206\u8a3c\u5238\u306bFVOCI\u3092\u9078\u629e\u53ef\u80fd\uff08\u53d6\u6d88\u4e0d\u80fd\uff09<\/li>\n<li>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\uff1a\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a<\/li>\n<li>\u511f\u5374\u539f\u4fa1\u306e\u8cc7\u7523\u306f\u5e02\u5834\u4fa1\u683c\u306e\u5909\u52d5\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u53cd\u6620\u3055\u308c\u306a\u3044<\/li>\n<\/ul>\n<h3>LOS 4\uff1a\u975e\u6d41\u52d5\u8ca0\u50b5\u306e\u5831\u544a\u3068\u958b\u793a<\/h3>\n<p>\u4e3b\u306a\u975e\u6d41\u52d5\u8ca0\u50b5\u306f\u3001<strong>\u501f\u5165\u91d1\u30fb\u793e\u50b5\u30fb\u30ea\u30fc\u30b9\u8ca0\u50b5\u30fb\u9000\u8077\u5f8c\u7d66\u4ed8\u50b5\u52d9<\/strong>\u306a\u3069\u3067\u3059\u3002\u591a\u304f\u306f\u511f\u5374\u539f\u4fa1\uff08\u5b9f\u52b9\u91d1\u5229\u6cd5\uff09\u3067\u8a08\u4e0a\u3055\u308c\u3001\u6ce8\u8a18\u3067\u306f\u8fd4\u6e08\u4e88\u5b9a\u3001\u91d1\u5229\u3001\u62c5\u4fdd\u3001\u8ca1\u52d9\u5236\u9650\u6761\u9805\uff08\u30b3\u30d9\u30ca\u30f3\u30c4\uff09\u306a\u3069\u306e\u60c5\u5831\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u793e\u50b5\uff1a\u767a\u884c\u6642\u306e\u624b\u53d6\u984d\u3067\u8a08\u4e0a\u3057\u3001\u5b9f\u52b9\u91d1\u5229\u6cd5\u3067\u511f\u5374\u539f\u4fa1\u6e2c\u5b9a<\/li>\n<li>\u516c\u6b63\u4fa1\u5024\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9078\u629e\u3059\u308b\u3068\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a<\/li>\n<li>1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u4e88\u5b9a\u306e\u90e8\u5206\u306f\u6d41\u52d5\u8ca0\u50b5\u306b\u632f\u308a\u66ff\u3048<\/li>\n<li>\u30ea\u30fc\u30b9\u8ca0\u50b5\uff1a\u501f\u624b\u306f\u30ea\u30fc\u30b9\u6599\u306e\u73fe\u5728\u4fa1\u5024\u3067\u8a08\u4e0a<\/li>\n<li>\u9000\u8077\u5f8c\u7d66\u4ed8\u50b5\u52d9\uff1a\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306e\u7a4d\u7acb\u4e0d\u8db3\u306f\u8ca0\u50b5<\/li>\n<li>\u6ce8\u8a18\uff1a\u6e80\u671f\u69cb\u6210\u3001\u5229\u7387\u3001\u62c5\u4fdd\u3001\u30b3\u30d9\u30ca\u30f3\u30c4\u3001\u8ca0\u50b5\u306e\u516c\u6b63\u4fa1\u5024<\/li>\n<\/ul>\n<h3>LOS 5\uff1a\u5171\u901a\u30b5\u30a4\u30ba\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u95a2\u9023\u6bd4\u7387<\/h3>\n<p><strong>\u5782\u76f4\u7684\u5171\u901a\u30b5\u30a4\u30ba\u5206\u6790<\/strong>\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5404\u9805\u76ee\u3092\u7dcf\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u3067\u8868\u3057\u3001\u8cc7\u7523\u69cb\u6210\u3084\u8cc7\u91d1\u8abf\u9054\u69cb\u9020\u3092\u4f01\u696d\u9593\u30fb\u671f\u9593\u3067\u6bd4\u8f03\u3057\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u6d41\u52d5\u6027\u6bd4\u7387\u3068\u652f\u6255\u80fd\u529b\u6bd4\u7387\u3067\u77ed\u671f\u30fb\u9577\u671f\u306e\u652f\u6255\u80fd\u529b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5404\u9805\u76ee \u00f7 \u7dcf\u8cc7\u7523\u3067\u8868\u793a<\/li>\n<li>\u6d41\u52d5\u6bd4\u7387 \uff1d \u6d41\u52d5\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5<\/li>\n<li>\u5f53\u5ea7\u6bd4\u7387 \uff1d\uff08\u73fe\u91d1\uff0b\u77ed\u671f\u6709\u4fa1\u8a3c\u5238\uff0b\u58f2\u639b\u91d1\uff09\u00f7 \u6d41\u52d5\u8ca0\u50b5<\/li>\n<li>\u73fe\u91d1\u6bd4\u7387 \uff1d\uff08\u73fe\u91d1\uff0b\u77ed\u671f\u6709\u4fa1\u8a3c\u5238\uff09\u00f7 \u6d41\u52d5\u8ca0\u50b5<\/li>\n<li>\u8ca0\u50b5\u6bd4\u7387\uff1a\u8ca0\u50b5\u00f7\u7dcf\u8cc7\u7523\u3001\u8ca0\u50b5\u00f7\u7dcf\u8cc7\u672c\u3001\u8ca0\u50b5\u00f7\u81ea\u5df1\u8cc7\u672c<\/li>\n<li>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u6bd4\u7387 \uff1d \u7dcf\u8cc7\u7523 \u00f7 \u81ea\u5df1\u8cc7\u672c<\/li>\n<\/ul>\n<div class=\"cfalm-f\">\u6d41\u52d5\u6bd4\u7387 = \u6d41\u52d5\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5<\/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-lm2\/\">LM2 Analyzing Income Statements\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5206\u6790\uff09<\/a><br \/>\n\u6b21\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm4\/\">LM4 Analyzing Statements of Cash Flows I\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u5206\u6790 I\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 LM3\u300cAnalyzing Balance Sheets\uff08\u8cb8\u501f\u5bfe\u7167\u8868\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":11102,"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-10756","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\/10756","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=10756"}],"version-history":[{"count":1,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10756\/revisions"}],"predecessor-version":[{"id":10929,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10756\/revisions\/10929"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11102"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}