{"id":10759,"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-lm6\/"},"modified":"2026-09-22T07:02:12","modified_gmt":"2026-09-21T22:02:12","slug":"cfa-l1-fsa-lm6","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm6\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L1 FSA LM6\u3011Analysis of Inventories \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u4f4e\u4fa1\u6cd5\u30fb\u8a55\u4fa1\u6e1b\u30fb\u30a4\u30f3\u30d5\u30ec\u3068\u30c7\u30d5\u30ec\u306e\u5f71\u97ff\u30fb\u68da\u5378\u8cc7\u7523\u306e\u958b\u793a"},"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 6\u300cAnalysis of Inventories\uff08\u68da\u5378\u8cc7\u7523\u306e\u5206\u6790\uff09\u300d\u306f\u3001\u539f\u4fa1\u3068\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u306b\u3088\u308b\u68da\u5378\u8cc7\u7523\u306e\u6e2c\u5b9a\u3068\u305d\u306e\u5f71\u97ff\u3001\u30a4\u30f3\u30d5\u30ec\u30fb\u30c7\u30d5\u30ec\u4e0b\u3067\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u9055\u3044\u304c\u8ca1\u52d9\u8af8\u8868\u3068\u6bd4\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3001\u68da\u5378\u8cc7\u7523\u306e\u8868\u793a\u30fb\u958b\u793a\u3068\u5206\u6790\u4e0a\u306e\u7559\u610f\u70b9\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>LM6\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\u3002LM6\u306b\u306f3\u3064\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u539f\u4fa1\u3068\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u306b\u3088\u308b\u68da\u5378\u8cc7\u7523\u306e\u6e2c\u5b9a\u3068\u3001\u305d\u308c\u304c\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u8ca1\u52d9\u6bd4\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe the measurement of inventory at the lower of cost and net realisable value and its implications for financial statements and ratios<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u68da\u5378\u8cc7\u7523\u306e\u539f\u4fa1\u306e\u30a4\u30f3\u30d5\u30ec\u304a\u3088\u3073\u30c7\u30d5\u30ec\u304c\u3001\u7570\u306a\u308b\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u65b9\u6cd5\u3092\u7528\u3044\u308b\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u8ca1\u52d9\u6bd4\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a08\u7b97\u30fb\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">calculate and explain how inflation and deflation of inventory costs affect the financial statements and ratios of companies that use different inventory valuation methods<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1a\u68da\u5378\u8cc7\u7523\u306b\u95a2\u3059\u308b\u8868\u793a\u3068\u958b\u793a\u3092\u8aac\u660e\u3057\u3001\u4f01\u696d\u306e\u68da\u5378\u8cc7\u7523\u306e\u958b\u793a\u3084\u305d\u306e\u4ed6\u306e\u60c5\u5831\u6e90\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u30a2\u30ca\u30ea\u30b9\u30c8\u304c\u8003\u616e\u3059\u3079\u304d\u8ad6\u70b9\u3092\u8aac\u660e\u3059\u308b<\/span><span class=\"en\">describe the presentation and disclosures relating to inventories and explain issues that analysts should consider when examining a company\u2019s inventory disclosures and other sources of information<\/span><\/li>\n<\/ol>\n<h2>LM6\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>\u68da\u5378\u8cc7\u7523\u306f\u3001\u5546\u54c1\u8ca9\u58f2\u3084\u88fd\u9020\u3092\u884c\u3046\u4f01\u696d\u306e\u5206\u6790\u3067\u5927\u304d\u306a\u8981\u7d20\u3067\u3042\u308a\u3001\u8ca9\u58f2\u6642\u306e\u58f2\u4e0a\u539f\u4fa1\u306e\u6e2c\u5b9a\u304c\u5229\u76ca\u306e\u7b97\u5b9a\u3067\u91cd\u8981\u306b\u306a\u308b<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u9078\u629e\u306f\u8ca1\u52d9\u8af8\u8868\u3068\u6bd4\u7387\u306b\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u671f\u9593\u6bd4\u8f03\u3084\u540c\u696d\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u3067\u306f\u65b9\u6cd5\u306e\u9055\u3044\u3092\u614e\u91cd\u306b\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>IFRS\u3067\u306f\u68da\u5378\u8cc7\u7523\u3092\u539f\u4fa1\u3068\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\uff08NRV\uff09\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u3067\u6e2c\u5b9a\u3059\u308b\u3002NRV\u306f\u901a\u5e38\u306e\u4e8b\u696d\u904e\u7a0b\u306b\u304a\u3051\u308b\u898b\u7a4d\u58f2\u4fa1\u304b\u3089\u8ca9\u58f2\u306b\u5fc5\u8981\u306a\u898b\u7a4d\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e<\/li>\n<li>US GAAP\u3067\u306f\u3001\u8a55\u4fa1\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u539f\u4fa1\u3068\u5e02\u5834\u4fa1\u683c\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u3001\u307e\u305f\u306f\u539f\u4fa1\u3068NRV\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u3067\u6e2c\u5b9a\u3059\u308b\u3002\u5e02\u5834\u4fa1\u683c\u306f\u518d\u8abf\u9054\u539f\u4fa1\u3067\u3001NRV\u304c\u4e0a\u9650\u3001NRV\u304b\u3089\u901a\u5e38\u306e\u5229\u76ca\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u304c\u4e0b\u9650<\/li>\n<li>\u904e\u53bb\u306e\u8a55\u4fa1\u6e1b\u306e\u623b\u5165\u308c\u306fIFRS\u3067\u306f\u8a8d\u3081\u3089\u308c\u308b\u304c\u3001US GAAP\u3067\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044<\/li>\n<li>\u539f\u6750\u6599\u30fb\u4ed5\u639b\u54c1\u30fb\u88fd\u54c1\u3068\u3044\u3063\u305f\u533a\u5206\u3054\u3068\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5909\u5316\u306f\u3001\u5c06\u6765\u306e\u58f2\u4e0a\u3084\u5229\u76ca\u306e\u30b7\u30b0\u30ca\u30eb\u3068\u306a\u308a\u5f97\u308b\u3002\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\u3001\u696d\u754c\u30cb\u30e5\u30fc\u30b9\u3001\u696d\u754c\u306e\u7d4c\u6e08\u30c7\u30fc\u30bf\u3082\u53c2\u8003\u306b\u306a\u308b<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u7387\u3001\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u65e5\u6570\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u306f\u3001\u68da\u5378\u8cc7\u7523\u7ba1\u7406\u306e\u8a55\u4fa1\u306b\u5f79\u7acb\u3064<\/li>\n<li>\u6ce8\u8a18\u3067\u306f\u3001\u6e2c\u5b9a\u306b\u7528\u3044\u305f\u4f1a\u8a08\u65b9\u91dd\u3001\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u4e3b\u306a\u4e0d\u78ba\u5b9f\u6027\u3001\u68da\u5378\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u539f\u4fa1\u306e\u5185\u8a33\u304c\u958b\u793a\u3055\u308c\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\u539f\u4fa1\u3068NRV\u306e\u4f4e\u3044\u65b9\u306b\u3088\u308b\u6e2c\u5b9a\u3068\u8a55\u4fa1\u6e1b<\/h3>\n<p>IFRS\u3067\u306f\u68da\u5378\u8cc7\u7523\u3092<strong>\u539f\u4fa1\u3068\u6b63\u5473\u5b9f\u73fe\u53ef\u80fd\u4fa1\u984d\uff08NRV\uff09\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d<\/strong>\u3067\u6e2c\u5b9a\u3057\u3001NRV\u304c\u539f\u4fa1\u3092\u4e0b\u56de\u308c\u3070\u8a55\u4fa1\u6e1b\u3092\u884c\u3044\u307e\u3059\u3002US GAAP\u3082\u539f\u5247\u306f\u540c\u3058\u3067\u3059\u304c\u3001<strong>LIFO\u3068\u58f2\u4fa1\u9084\u5143\u6cd5<\/strong>\u3067\u306f\u539f\u4fa1\u3068\u5e02\u5834\u4fa1\u683c\u306e\u4f4e\u3044\u65b9\u3092\u7528\u3044\u3001\u8a55\u4fa1\u6e1b\u306e\u623b\u5165\u308c\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>NRV \uff1d \u898b\u7a4d\u58f2\u4fa1 \u2212 \u5b8c\u6210\u30fb\u8ca9\u58f2\u306b\u5fc5\u8981\u306a\u898b\u7a4d\u8cbb\u7528<\/li>\n<li>IFRS\uff1a\u8a55\u4fa1\u6e1b\u306e\u623b\u5165\u308c\u53ef\uff08\u5f53\u521d\u306e\u8a55\u4fa1\u6e1b\u306e\u984d\u304c\u4e0a\u9650\uff09\u3001\u623b\u5165\u308c\u306f\u58f2\u4e0a\u539f\u4fa1\u306e\u6e1b\u5c11\u3068\u3057\u3066\u8a8d\u8b58<\/li>\n<li>US GAAP\uff1a\u623b\u5165\u308c\u4e0d\u53ef<\/li>\n<li>US GAAP\uff08LIFO\u30fb\u58f2\u4fa1\u9084\u5143\u6cd5\uff09\uff1a\u5e02\u5834\u4fa1\u683c\uff1d\u518d\u8abf\u9054\u539f\u4fa1\u3001\u4e0a\u9650NRV\u3001\u4e0b\u9650NRV\u2212\u901a\u5e38\u306e\u5229\u76ca<\/li>\n<li>\u8a55\u4fa1\u6e1b\u306e\u5f71\u97ff\uff1a\u68da\u5378\u8cc7\u7523\u2193\u3001\u58f2\u4e0a\u539f\u4fa1\u2191\u3001\u5229\u76ca\u30fb\u5229\u76ca\u7387\u2193\u3001\u81ea\u5df1\u8cc7\u672c\u2193<\/li>\n<li>\u6bd4\u7387\u3078\u306e\u5f71\u97ff\uff1a\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u7387\u2191\u3001\u6d41\u52d5\u6bd4\u7387\u2193\u3001\u8ca0\u50b5\u8cc7\u672c\u6bd4\u7387\u2191<\/li>\n<\/ul>\n<h3>LOS 2\uff1a\u30a4\u30f3\u30d5\u30ec\u30fb\u30c7\u30d5\u30ec\u3068\u8a55\u4fa1\u65b9\u6cd5\u306e\u9055\u3044<\/h3>\n<p>\u7269\u4fa1\u304c\u4e0a\u6607\uff08\u30a4\u30f3\u30d5\u30ec\uff09\u3057\u3066\u3044\u308b\u5c40\u9762\u3067\u306f\u3001<strong>LIFO\u306f\u76f4\u8fd1\u306e\u9ad8\u3044\u539f\u4fa1\u3092\u58f2\u4e0a\u539f\u4fa1\u306b\u3001FIFO\u306f\u53e4\u3044\u5b89\u3044\u539f\u4fa1\u3092\u58f2\u4e0a\u539f\u4fa1\u306b<\/strong>\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5229\u76ca\u30fb\u68da\u5378\u8cc7\u7523\u30fb\u7a0e\u984d\u30fb\u6bd4\u7387\u304c\u7570\u306a\u308a\u3001LIFO\u6e96\u5099\u91d1\u3092\u4f7f\u3063\u3066FIFO\u30d9\u30fc\u30b9\u306b\u8abf\u6574\u3059\u308b\u3068\u6bd4\u8f03\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30a4\u30f3\u30d5\u30ec\u6642\u306eLIFO\uff1a\u58f2\u4e0a\u539f\u4fa1\u2191\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u2193\u3001\u671f\u672b\u68da\u5378\u8cc7\u7523\u2193\u3001\u7a0e\u984d\u2193\uff08\u7a0e\u52d9\u3067\u3082LIFO\u3092\u4f7f\u3046\u5834\u5408\uff09\u3001\u55b6\u696dCF\u2191<\/li>\n<li>\u30a4\u30f3\u30d5\u30ec\u6642\u306eFIFO\uff1a\u58f2\u4e0a\u539f\u4fa1\u2193\u3001\u5229\u76ca\u2191\u3001\u671f\u672b\u68da\u5378\u8cc7\u7523\u306f\u6642\u4fa1\u306b\u8fd1\u3044<\/li>\n<li>\u52a0\u91cd\u5e73\u5747\u6cd5\u306f\u4e21\u8005\u306e\u4e2d\u9593<\/li>\n<li>\u30c7\u30d5\u30ec\u6642\u306f\u5f71\u97ff\u304c\u9006\u8ee2<\/li>\n<li>LIFO\u6e96\u5099\u91d1 \uff1d FIFO\u68da\u5378\u8cc7\u7523 \u2212 LIFO\u68da\u5378\u8cc7\u7523<\/li>\n<li>LIFO\u6e05\u7b97\uff08\u5728\u5eab\u306e\u53d6\u308a\u5d29\u3057\uff09\uff1a\u53e4\u3044\u5b89\u3044\u539f\u4fa1\u304c\u58f2\u4e0a\u539f\u4fa1\u306b\u5165\u308a\u3001\u4e00\u6642\u7684\u306b\u5229\u76ca\u304c\u81a8\u3089\u3080<\/li>\n<\/ul>\n<div class=\"cfalm-f\">FIFO\u58f2\u4e0a\u539f\u4fa1 = LIFO\u58f2\u4e0a\u539f\u4fa1 \u2212 LIFO\u6e96\u5099\u91d1\u306e\u5897\u52a0\u984d<\/div>\n<h3>LOS 3\uff1a\u68da\u5378\u8cc7\u7523\u306e\u8868\u793a\u30fb\u958b\u793a\u3068\u5206\u6790\u4e0a\u306e\u8ad6\u70b9<\/h3>\n<p>\u6ce8\u8a18\u3067\u306f\u3001<strong>\u4f1a\u8a08\u65b9\u91dd\uff08\u539f\u4fa1\u306e\u7b97\u5b9a\u65b9\u6cd5\uff09\u3001\u533a\u5206\u5225\u306e\u5e33\u7c3f\u4fa1\u984d\u3001\u8a55\u4fa1\u6e1b\u3068\u623b\u5165\u308c\u306e\u984d\u3001\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3057\u305f\u984d<\/strong>\u306a\u3069\u304c\u958b\u793a\u3055\u308c\u307e\u3059\u3002\u539f\u6750\u6599\u30fb\u4ed5\u639b\u54c1\u30fb\u88fd\u54c1\u306e\u69cb\u6210\u306e\u5909\u5316\u3084\u6bd4\u7387\u306e\u52d5\u304d\u304b\u3089\u3001\u9700\u8981\u306e\u5909\u5316\u3084\u5728\u5eab\u7ba1\u7406\u306e\u826f\u3057\u60aa\u3057\u3092\u8aad\u307f\u53d6\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u958b\u793a\uff1a\u539f\u4fa1\u7b97\u5b9a\u65b9\u5f0f\u3001\u533a\u5206\u5225\u5e33\u7c3f\u4fa1\u984d\u3001\u8a55\u4fa1\u6e1b\u30fb\u623b\u5165\u308c\u306e\u984d\u3068\u7406\u7531\u3001\u62c5\u4fdd\u306b\u4f9b\u3057\u305f\u984d<\/li>\n<li>\u88fd\u54c1\u5728\u5eab\u304c\u5897\u3048\u539f\u6750\u6599\u304c\u6e1b\u308b\uff1a\u9700\u8981\u306e\u6e1b\u901f\u306e\u30b7\u30b0\u30ca\u30eb\u306e\u53ef\u80fd\u6027<\/li>\n<li>\u539f\u6750\u6599\u30fb\u4ed5\u639b\u54c1\u306e\u5897\u52a0\uff1a\u5c06\u6765\u306e\u9700\u8981\u5897\u3078\u306e\u5099\u3048\u306e\u53ef\u80fd\u6027<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u7387 \uff1d \u58f2\u4e0a\u539f\u4fa1 \u00f7 \u5e73\u5747\u68da\u5378\u8cc7\u7523\u3001\u56de\u8ee2\u65e5\u6570 \uff1d 365 \u00f7 \u56de\u8ee2\u7387<\/li>\n<li>\u56de\u8ee2\u7387\u304c\u9ad8\u3059\u304e\u308b\u3068\u54c1\u5207\u308c\u3001\u4f4e\u3059\u304e\u308b\u3068\u9673\u8150\u5316\u30fb\u904e\u5270\u5728\u5eab\u306e\u61f8\u5ff5<\/li>\n<li>\u4ed6\u306e\u60c5\u5831\u6e90\uff1a\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8aac\u660e\u3001\u696d\u754c\u30cb\u30e5\u30fc\u30b9\u3001\u696d\u754c\u306e\u7d4c\u6e08\u30c7\u30fc\u30bf<\/li>\n<\/ul>\n<div class=\"cfalm-f\">\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u7387 = \u58f2\u4e0a\u539f\u4fa1 \u00f7 \u5e73\u5747\u68da\u5378\u8cc7\u7523<\/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-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\u6b21\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l1-fsa-lm7\/\">LM7 Analysis of Long-Term Assets\uff08\u9577\u671f\u8cc7\u7523\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 LM6\u300cAnalysis of Inventories\uff08\u68da\u5378\u8cc7\u7523\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":11105,"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-10759","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\/10759","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=10759"}],"version-history":[{"count":1,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10759\/revisions"}],"predecessor-version":[{"id":10932,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10759\/revisions\/10932"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11105"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}