{"id":10757,"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-lm4\/"},"modified":"2026-09-22T07:02:06","modified_gmt":"2026-09-21T22:02:06","slug":"cfa-l1-fsa-lm4","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm4\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L1 FSA LM4\u3011Analyzing Statements of Cash Flows I \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u8ca1\u52d9\u8af8\u8868\u306e\u9023\u95a2\u30fb\u76f4\u63a5\u6cd5\u30fb\u9593\u63a5\u6cd5\u30fbIFRS\u3068US GAAP"},"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 4\u300cAnalyzing Statements of Cash Flows I\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u5206\u6790 I\uff09\u300d\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u3064\u306a\u304c\u308a\u3001\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u624b\u9806\u3001\u9593\u63a5\u6cd5\u304b\u3089\u76f4\u63a5\u6cd5\u3078\u306e\u5909\u63db\u3001IFRS\u3068US GAAP\u306b\u304a\u3051\u308b\u533a\u5206\u306e\u9055\u3044\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>LM4\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\u3002LM4\u306b\u306f4\u3064\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u304c\u640d\u76ca\u8a08\u7b97\u66f8\u304a\u3088\u3073\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u3069\u306e\u3088\u3046\u306b\u9023\u95a2\u3057\u3066\u3044\u308b\u304b\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe how the cash flow statement is linked to the income statement and the balance sheet<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u76f4\u63a5\u6cd5\u304a\u3088\u3073\u9593\u63a5\u6cd5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u624b\u9806\u3092\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30c7\u30fc\u30bf\u304b\u3089\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3092\u542b\u3081\u3066\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1a\u9593\u63a5\u6cd5\u304b\u3089\u76f4\u63a5\u6cd5\u3078\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5909\u63db\u3092\u793a\u3059<\/span><span class=\"en\">demonstrate the conversion of cash flows from the indirect to direct method<\/span><\/li>\n<li><span class=\"ja\">LOS 4\uff1a\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3068US GAAP\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u5bfe\u6bd4\u3059\u308b<\/span><span class=\"en\">contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (US GAAP)<\/span><\/li>\n<\/ol>\n<h2>LM4\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>\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u76f8\u4e92\u95a2\u4fc2\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u8ca1\u52d9\u306e\u5065\u5168\u6027\u306e\u8a55\u4fa1\u3060\u3051\u3067\u306a\u304f\u4f1a\u8a08\u4e0a\u306e\u4e0d\u6b63\u306e\u767a\u898b\u306b\u3082\u5f79\u7acb\u3064<\/li>\n<li>\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6d41\u52d5\u8cc7\u7523\u30fb\u6d41\u52d5\u8ca0\u50b5\u3068\u5bc6\u63a5\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u308b<\/li>\n<li>\u55b6\u696dCF\u306e\u8868\u793a\u65b9\u6cd5\u306b\u306f\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u304c\u3042\u308b\u3002\u76f4\u63a5\u6cd5\u306f\u9867\u5ba2\u304b\u3089\u306e\u5165\u91d1\u3084\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u306a\u3069\u3001\u6e90\u6cc9\u5225\u30fb\u7528\u9014\u5225\u306b\u73fe\u91d1\u306e\u6d41\u308c\u3092\u793a\u3059<\/li>\n<li>\u9593\u63a5\u6cd5\u306f\u3001\u7d14\u5229\u76ca\u304b\u3089\u975e\u8cc7\u91d1\u9805\u76ee\u3068\u904b\u8ee2\u8cc7\u672c\u306e\u7d14\u5897\u6e1b\u3092\u8abf\u6574\u3057\u3066\u55b6\u696dCF\u3092\u6c42\u3081\u308b<\/li>\n<li>\u5b9f\u52d9\u3067\u306f\u9593\u63a5\u6cd5\u304c\u4e00\u822c\u7684\u3060\u304c\u3001\u9867\u5ba2\u304b\u3089\u306e\u5165\u91d1\u3084\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u306e\u50be\u5411\u3092\u898b\u308b\u305f\u3081\u306b\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u306f\u76f4\u63a5\u6cd5\u306e\u5f62\u5f0f\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u304c\u3042\u308b<\/li>\n<li>\u9593\u63a5\u6cd5\u306e\u55b6\u696dCF\u306f\u3001\u7c21\u5358\u306a3\u30b9\u30c6\u30c3\u30d7\u3067\u76f4\u63a5\u6cd5\u306e\u8fd1\u4f3c\u5024\u306b\u5909\u63db\u3067\u304d\u308b<\/li>\n<li>\u6295\u8cc7CF\u3068\u8ca1\u52d9CF\u306f\u3001\u55b6\u696dCF\u306e\u8868\u793a\u65b9\u6cd5\u306b\u304b\u304b\u308f\u3089\u305a\u76f4\u63a5\u6cd5\u3067\u8868\u793a\u3055\u308c\u308b<\/li>\n<li>IFRS\u306fUS GAAP\u306b\u6bd4\u3079\u3001\u5229\u606f\u30fb\u914d\u5f53\u306e\u53d7\u6255\u3044\u3084\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u533a\u5206\u306b\u3064\u3044\u3066\u3001\u55b6\u696d\u30fb\u6295\u8cc7\u30fb\u8ca1\u52d9\u306e\u3069\u3053\u306b\u5206\u985e\u3059\u308b\u304b\u306e\u67d4\u8edf\u6027\u304c\u5927\u304d\u3044<\/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\uff1a3\u3064\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u9023\u95a2<\/h3>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001<strong>\u671f\u9996\u3068\u671f\u672b\u306e\u73fe\u91d1\u6b8b\u9ad8\u306e\u5dee\u3092\u55b6\u696d\u30fb\u6295\u8cc7\u30fb\u8ca1\u52d9\u306e3\u533a\u5206\u3067\u8aac\u660e<\/strong>\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u767a\u751f\u4e3b\u7fa9\u3067\u4f5c\u3089\u308c\u308b\u305f\u3081\u3001\u58f2\u639b\u91d1\u30fb\u68da\u5378\u8cc7\u7523\u30fb\u8cb7\u639b\u91d1\u306a\u3069\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u9805\u76ee\u306e\u5897\u6e1b\u304c\u3001\u5229\u76ca\u3068\u73fe\u91d1\u306e\u5dee\u3092\u751f\u307f\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u671f\u9996\u73fe\u91d1\uff0b\u55b6\u696dCF\uff0b\u6295\u8cc7CF\uff0b\u8ca1\u52d9CF\uff1d\u671f\u672b\u73fe\u91d1<\/li>\n<li>\u58f2\u639b\u91d1\u306e\u5897\u52a0\uff1a\u58f2\u4e0a\u307b\u3069\u73fe\u91d1\u304c\u5165\u3063\u3066\u3044\u306a\u3044<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u5897\u52a0\u30fb\u8cb7\u639b\u91d1\u306e\u6e1b\u5c11\uff1a\u4ed5\u5165\u306e\u73fe\u91d1\u652f\u51fa\u304c\u58f2\u4e0a\u539f\u4fa1\u3092\u4e0a\u56de\u308b<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u30fb\u58f2\u5374\u306f\u6295\u8cc7CF\u3001\u501f\u5165\u30fb\u682a\u5f0f\u767a\u884c\u30fb\u914d\u5f53\u652f\u6255\u3044\u306f\u8ca1\u52d9CF\uff08US GAAP\uff09<\/li>\n<li>\u5229\u76ca\u3068\u55b6\u696dCF\u306e\u4e56\u96e2\u306f\u4f1a\u8a08\u4e0a\u306e\u554f\u984c\u306e\u5146\u5019\u306b\u306a\u308a\u5f97\u308b<\/li>\n<\/ul>\n<h3>LOS 2\uff1a\u76f4\u63a5\u6cd5\u30fb\u9593\u63a5\u6cd5\u306b\u3088\u308b\u4f5c\u6210\u624b\u9806<\/h3>\n<p><strong>\u76f4\u63a5\u6cd5<\/strong>\u306f\u9867\u5ba2\u304b\u3089\u306e\u5165\u91d1\u3001\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u3001\u5f93\u696d\u54e1\u3078\u306e\u652f\u6255\u3044\u306a\u3069\u3092\u9805\u76ee\u5225\u306b\u793a\u3057\u307e\u3059\u3002<strong>\u9593\u63a5\u6cd5<\/strong>\u306f\u7d14\u5229\u76ca\u304b\u3089\u51fa\u767a\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u306a\u3069\u306e\u975e\u8cc7\u91d1\u9805\u76ee\u3001\u6295\u8cc7\u30fb\u8ca1\u52d9\u6d3b\u52d5\u306b\u95a2\u308f\u308b\u640d\u76ca\u3001\u904b\u8ee2\u8cc7\u672c\u306e\u5897\u6e1b\u3092\u8abf\u6574\u3057\u3066\u55b6\u696dCF\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u9867\u5ba2\u304b\u3089\u306e\u5165\u91d1 \uff1d \u58f2\u4e0a\u9ad8 \u2212 \u58f2\u639b\u91d1\u306e\u5897\u52a0\uff08\uff0b\u524d\u53d7\u53ce\u76ca\u306e\u5897\u52a0\uff09<\/li>\n<li>\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044 \uff1d \u58f2\u4e0a\u539f\u4fa1 \uff0b \u68da\u5378\u8cc7\u7523\u306e\u5897\u52a0 \u2212 \u8cb7\u639b\u91d1\u306e\u5897\u52a0<\/li>\n<li>\u9593\u63a5\u6cd5\uff1a\u7d14\u5229\u76ca\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u975e\u8cc7\u91d1\u8cbb\u7528 \u2212 \u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\uff0b\u58f2\u5374\u640d<\/li>\n<li>\u55b6\u696d\u8cc7\u7523\u306e\u5897\u52a0\u306f\u5dee\u3057\u5f15\u304d\u3001\u55b6\u696d\u8ca0\u50b5\u306e\u5897\u52a0\u306f\u52a0\u7b97<\/li>\n<li>\u6295\u8cc7CF\uff1a\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u30fb\u58f2\u5374\u3092\u3001\u5e33\u7c3f\u4fa1\u984d\u30fb\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u306e\u5897\u6e1b\u304b\u3089\u63a8\u8a08<\/li>\n<li>\u8ca1\u52d9CF\uff1a\u501f\u5165\u30fb\u8fd4\u6e08\u3001\u682a\u5f0f\u306e\u767a\u884c\u30fb\u8cb7\u623b\u3057\u3001\u914d\u5f53\u306e\u652f\u6255\u3044<\/li>\n<\/ul>\n<div class=\"cfalm-f\">\u55b6\u696dCF\uff08\u9593\u63a5\u6cd5\uff09= \u7d14\u5229\u76ca + \u975e\u8cc7\u91d1\u8cbb\u7528 \u2212 \u975e\u8cc7\u91d1\u53ce\u76ca \u2212 \u55b6\u696d\u8cc7\u7523\u306e\u5897\u52a0 + \u55b6\u696d\u8ca0\u50b5\u306e\u5897\u52a0<\/div>\n<h3>LOS 3\uff1a\u9593\u63a5\u6cd5\u304b\u3089\u76f4\u63a5\u6cd5\u3078\u306e\u5909\u63db<\/h3>\n<p>\u9593\u63a5\u6cd5\u306e\u55b6\u696dCF\u306f\u3001<strong>3\u30b9\u30c6\u30c3\u30d7<\/strong>\u3067\u76f4\u63a5\u6cd5\u306e\u8fd1\u4f3c\u5024\u306b\u7d44\u307f\u66ff\u3048\u3089\u308c\u307e\u3059\u3002\u767a\u751f\u4e3b\u7fa9\u306e\u53ce\u76ca\u30fb\u8cbb\u7528\u304b\u3089\u975e\u8cc7\u91d1\u9805\u76ee\u3092\u9664\u304d\u3001\u904b\u8ee2\u8cc7\u672c\u306e\u5897\u6e1b\u3067\u73fe\u91d1\u30d9\u30fc\u30b9\u306b\u76f4\u3059\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u30b9\u30c6\u30c3\u30d71\uff1a\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u3059\u3079\u3066\u96c6\u8a08<\/li>\n<li>\u30b9\u30c6\u30c3\u30d72\uff1a\u975e\u8cc7\u91d1\u9805\u76ee\u3092\u9664\u304d\u3001\u6b8b\u308a\u3092\u73fe\u91d1\u306e\u6d41\u308c\u306e\u9805\u76ee\uff08\u9867\u5ba2\u304b\u3089\u306e\u5165\u91d1\u3001\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u306a\u3069\uff09\u306b\u5206\u3051\u308b<\/li>\n<li>\u30b9\u30c6\u30c3\u30d73\uff1a\u904b\u8ee2\u8cc7\u672c\u306e\u5897\u6e1b\u3067\u8abf\u6574\u3057\u3001\u767a\u751f\u4e3b\u7fa9\u306e\u91d1\u984d\u3092\u73fe\u91d1\u30d9\u30fc\u30b9\u306b\u5909\u63db<\/li>\n<li>\u5909\u63db\u5f8c\u306e\u55b6\u696dCF\u5408\u8a08\u306f\u9593\u63a5\u6cd5\u3068\u4e00\u81f4\u3059\u308b<\/li>\n<\/ul>\n<h3>LOS 4\uff1aIFRS\u3068US GAAP\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u9055\u3044<\/h3>\n<p>IFRS\u3068US GAAP\u306e\u4e3b\u306a\u9055\u3044\u306f\u3001<strong>\u5229\u606f\u30fb\u914d\u5f53\u30fb\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u533a\u5206<\/strong>\u3067\u3059\u3002US GAAP\u306f\u533a\u5206\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4e00\u65b9\u3001IFRS\u306f\u4e00\u90e8\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u4f01\u696d\u304c\u9078\u629e\u3067\u304d\u308b\u305f\u3081\u3001\u4f01\u696d\u9593\u6bd4\u8f03\u306e\u969b\u306b\u306f\u5206\u985e\u3092\u305d\u308d\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53d7\u53d6\u5229\u606f\u30fb\u53d7\u53d6\u914d\u5f53\uff1aIFRS\u306f\u55b6\u696dCF\u304b\u6295\u8cc7CF\u3001US GAAP\u306f\u55b6\u696dCF<\/li>\n<li>\u652f\u6255\u5229\u606f\uff1aIFRS\u306f\u55b6\u696dCF\u304b\u8ca1\u52d9CF\u3001US GAAP\u306f\u55b6\u696dCF<\/li>\n<li>\u652f\u6255\u914d\u5f53\uff1aIFRS\u306f\u55b6\u696dCF\u304b\u8ca1\u52d9CF\u3001US GAAP\u306f\u8ca1\u52d9CF<\/li>\n<li>\u6cd5\u4eba\u6240\u5f97\u7a0e\uff1aIFRS\u306f\u539f\u5247\u55b6\u696dCF\uff08\u6295\u8cc7\u30fb\u8ca1\u52d9\u6d3b\u52d5\u306b\u7279\u5b9a\u3067\u304d\u308b\u5206\u306f\u8a72\u5f53\u533a\u5206\uff09\u3001US GAAP\u306f\u55b6\u696dCF<\/li>\n<li>\u5f53\u5ea7\u501f\u8d8a\uff1aIFRS\u3067\u306f\u73fe\u91d1\u540c\u7b49\u7269\u306b\u542b\u3081\u308b\u5834\u5408\u304c\u3042\u308b\u3001US GAAP\u3067\u306f\u542b\u3081\u306a\u3044<\/li>\n<li>\u76f4\u63a5\u6cd5\u30fb\u9593\u63a5\u6cd5\uff1a\u4e21\u57fa\u6e96\u3068\u3082\u76f4\u63a5\u6cd5\u3092\u63a8\u5968\u3002US GAAP\u3067\u76f4\u63a5\u6cd5\u3092\u7528\u3044\u308b\u5834\u5408\u306f\u9593\u63a5\u6cd5\u306b\u3088\u308b\u8abf\u6574\u8868\u306e\u958b\u793a\u304c\u5fc5\u8981<\/li>\n<\/ul>\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-lm3\/\">LM3 Analyzing Balance Sheets\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5206\u6790\uff09<\/a><br \/>\n\u6b21\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm5\/\">LM5 Analyzing Statements of Cash Flows II\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u5206\u6790 II\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 LM4\u300cAnalyzing Statements of Cash Flows I\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u5206\u6790 I\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":11103,"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-10757","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\/10757","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=10757"}],"version-history":[{"count":1,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10757\/revisions"}],"predecessor-version":[{"id":10930,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10757\/revisions\/10930"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11103"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}