{"id":7418,"date":"2025-04-27T21:31:58","date_gmt":"2025-04-27T12:31:58","guid":{"rendered":"https:\/\/triumphmind.com\/cfa\/?p=7418"},"modified":"2026-04-28T14:35:57","modified_gmt":"2026-04-28T05:35:57","slug":"fsa","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2025\/04\/27\/fsa\/","title":{"rendered":"CFA\u00ae\u8a66\u9a13 \u8ca1\u52d9\u8af8\u8868\u5206\u6790(FSA)\u304c\u82e6\u624b\u306a\u65b9\u5fc5\u898b\uff01\u975e\u91d1\u878d\u51fa\u8eab\u3067\u3082\u5f97\u70b9\u6e90\u306b\u3059\u308b\u52c9\u5f37\uff01"},"content":{"rendered":"<h2>\u8ca1\u52d9\u8af8\u8868\u5206\u6790(FSA)\u306b\u82e6\u624b\u610f\u8b58\u3092\u6301\u3063\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/h2>\n<p>\u3053\u306e\u8a18\u4e8b\u306b\u305f\u3069\u308a\u7740\u3044\u305f\u3042\u306a\u305f\u306f\u3001CFA\u00ae\u8a66\u9a13\u306e**\u8ca1\u52d9\u8af8\u8868\u5206\u6790\uff08Financial Statement Analysis: FSA\uff09**\u306b\u5c11\u306a\u304b\u3089\u305a\u82e6\u624b\u610f\u8b58\u3092\u304a\u6301\u3061\u306a\u306e\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u300c\u91d1\u878d\u6a5f\u95a2\u306b\u52e4\u3081\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5b9f\u52d9\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u898b\u305f\u3053\u3068\u304c\u306a\u3044\u300d<\/li>\n<li>\u300c\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c8\uff08CMA\uff09\u3084USCPA\u306e\u52c9\u5f37\u7d4c\u9a13\u304c\u306a\u304f\u3001\u57fa\u790e\u77e5\u8b58\u304c\u306a\u3044\u300d<\/li>\n<li>\u300c\u81a8\u5927\u306a\u82f1\u8a9e\u306e\u4f1a\u8a08\u7528\u8a9e\u306b\u5727\u5012\u3055\u308c\u3066\u3044\u308b\u300d<\/li>\n<\/ul>\n<p>\u5b9f\u306f\u3001\u3053\u308c\u3089\u306fCFA\u53d7\u9a13\u751f\u306e\u591a\u304f\u304c\u6700\u521d\u306b\u3076\u3064\u304b\u308b\u58c1\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u5b89\u5fc3\u3057\u3066\u304f\u3060\u3055\u3044\u3002<strong>FSA\u306f\u6b63\u3057\u3044\u30b9\u30c6\u30c3\u30d7\u3067\u5b66\u7fd2\u3059\u308c\u3070\u3001\u5fc5\u305a\u5f97\u70b9\u6e90\u306b\u3067\u304d\u308b\u79d1\u76ee<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001FSA\u3092\u514b\u670d\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u52c9\u5f37\u6cd5\u3068\u3001\u5b66\u7fd2\u52b9\u7387\u3092\u5287\u7684\u306b\u5f15\u304d\u4e0a\u3052\u308b\u89e3\u8aac\u52d5\u753b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h2>\u306a\u305cCFA\u8a66\u9a13\u3067\u8ca1\u52d9\u8af8\u8868\u5206\u6790(FSA)\u304c\u300c\u58c1\u300d\u306b\u306a\u308b\u306e\u304b\uff1f<\/h2>\n<p>CFA Level 1\u306b\u304a\u3044\u3066\u3001FSA\u306f\u975e\u5e38\u306b\u5927\u304d\u306a\u30a6\u30a7\u30a4\u30c8\uff08\u51fa\u984c\u6bd4\u7387\uff09\u3092\u5360\u3081\u3066\u3044\u307e\u3059\u3002FSA\u3092\u653b\u7565\u305b\u305a\u306bLevel 1\u306e\u5408\u683c\u306f\u3042\u308a\u5f97\u307e\u305b\u3093\u3002FSA\u304c\u96e3\u3057\u304f\u611f\u3058\u308b\u4e3b\u306a\u7406\u7531\u306f\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/p>\n<ol>\n<li><strong>\u5c02\u9580\u7528\u8a9e\u306e\u82f1\u8a9e\u3068\u65e5\u672c\u8a9e\u306e\u5909\u63db:<\/strong>\u00a0\u5358\u306a\u308b\u82f1\u5358\u8a9e\u3067\u306f\u306a\u304f\u3001\u72ec\u7279\u306a\u4f1a\u8a08\u7528\u8a9e\uff08\u4f8b\uff1aDepreciation, Amortization, Deferred Tax\u306a\u3069\uff09\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>US GAAP\u3068IFRS\u306e\u9055\u3044:<\/strong>\u00a0\u7c73\u56fd\u57fa\u6e96\u3068\u56fd\u969b\u57fa\u6e96\u306e\u30eb\u30fc\u30eb\u306e\u9055\u3044\u3092\u554f\u308f\u308c\u308b\u3072\u3063\u304b\u3051\u554f\u984c\u304c\u591a\u304f\u51fa\u984c\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u8a08\u7b97\u3068\u6982\u5ff5\u306e\u7406\u89e3:<\/strong>\u00a0\u5358\u7d14\u306a\u6697\u8a18\u3067\u306f\u306a\u304f\u3001\u300c\u3053\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u5909\u308f\u3063\u305f\u3089\u3001ROA\u3084ROE\u306a\u3069\u306e\u8ca1\u52d9\u6307\u6a19\u306b\u3069\u3046\u5f71\u97ff\u3059\u308b\u304b\uff1f\u300d\u3068\u3044\u3063\u305f\u8ad6\u7406\u7684\u306a\u601d\u8003\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ol>\n<h2>\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u3092\u514b\u670d\u3059\u308b3\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u5b66\u7fd2\u3092\u9032\u3081\u308c\u3070\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u4ee5\u4e0b\u306e3\u30b9\u30c6\u30c3\u30d7\u3092\u610f\u8b58\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"user-content-step-1-\u307e\u305a\u306f\u8ca1\u52d93\u8868\u306e\u5927\u67a0\u3092\u65e5\u672c\u8a9e\u3067\u7406\u89e3\u3059\u308b\">Step 1: \u307e\u305a\u306f\u300c\u8ca1\u52d93\u8868\u300d\u306e\u5927\u67a0\u3092\u65e5\u672c\u8a9e\u3067\u7406\u89e3\u3059\u308b<\/h3>\n<p>\u3044\u304d\u306a\u308a\u82f1\u8a9e\u306e\u516c\u5f0f\u30c6\u30ad\u30b9\u30c8\u3092\u8aad\u307f\u59cb\u3081\u308b\u306e\u306f\u632b\u6298\u306e\u5143\u3067\u3059\u3002\u307e\u305a\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff09\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08BS\uff09\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08CF\uff09**\u306e3\u3064\u306e\u7e4b\u304c\u308a\u3092\u300c\u65e5\u672c\u8a9e\u300d\u3067\u3056\u3063\u304f\u308a\u3068\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6700\u521d\u306e\u4e00\u6b69\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u66f8\u7c4d\u3092\u8aad\u3080\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u8ca1\u52d93\u8868\u306e\u7e4b\u304c\u308a\u304c\u75db\u3044\u307b\u3069\u3088\u304f\u5206\u304b\u308b\u540d\u8457\u3067\u3059\u3002 &#x1f449;\u00a0<a class=\"text-link-color\" href=\"https:\/\/amzn.to\/3MpQ14S\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d93\u8868\u4e00\u4f53\u7406\u89e3\u6cd5<\/a><\/p>\n<h3 id=\"user-content-step-2-\u5168\u4f53\u50cf\u3092\u63b4\u3093\u3060\u3089\u89e3\u8aac\u52d5\u753b\u3067\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u52a0\u901f\u3055\u305b\u308b\">Step 2: \u5168\u4f53\u50cf\u3092\u63b4\u3093\u3060\u3089\u89e3\u8aac\u52d5\u753b\u3067\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u52a0\u901f\u3055\u305b\u308b<\/h3>\n<p>\u82f1\u8a9e\u306e\u30c6\u30ad\u30b9\u30c8\u3092\u8aad\u3093\u3067\u7406\u89e3\u3059\u308b\u306e\u304c\u96e3\u3057\u3044\u5834\u5408\u3001<strong>\u65e5\u672c\u8a9e\u3067\u306e\u89e3\u8aac\u52d5\u753b<\/strong>\u3092\u8996\u8074\u3059\u308b\u306e\u304c\u6700\u3082\u52b9\u7387\u7684\u3067\u3059\u3002<\/p>\n<p>FA-Academy\u3067\u306f\u3001CFA Level 1\u306e\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306e\u5168\u52d5\u753b\u3092YouTube\u3067\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002\u901a\u52e4\u6642\u9593\u3084\u30b9\u30ad\u30de\u6642\u9593\u306b\u3053\u308c\u3089\u3092\u8996\u8074\u3057\u3001\u6982\u8981\u3092\u63b4\u3080\u3060\u3051\u3067\u3001\u30c6\u30ad\u30b9\u30c8\u306e\u7406\u89e3\u5ea6\u304c\u683c\u6bb5\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p><iframe loading=\"lazy\" title=\"\u3010CFA\u30ec\u30d9\u30eb1\u30111. \u8ca1\u52d9\u8af8\u8868\u5206\u6790\u300c(1) \u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306e\u5c0e\u5165\u300d\uff1a\u8981\u70b9\u96c6\u89e3\u8aac\uff0f\u6700\u77ed\u5408\u683c\u6cd5\uff0f\u52b9\u7387\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5\u3068\u306f\uff1f\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/JG_fSZDGxMI?list=PLwBDfal4PE_16PYYIyD7dCqGf7be82-wr\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<h4 id=\"user-content-step-3-\u516c\u5f0f\u6f14\u7fd2\u554f\u984cpractice-pack\u7b49\u3092\u5fb9\u5e95\u7684\u306b\u53cd\u5fa9\u3059\u308b\">Step 3: \u516c\u5f0f\u6f14\u7fd2\u554f\u984c\uff08Practice Pack\u7b49\uff09\u3092\u5fb9\u5e95\u7684\u306b\u53cd\u5fa9\u3059\u308b<\/h4>\n<p>\u30a4\u30f3\u30d7\u30c3\u30c8\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u3072\u305f\u3059\u3089\u516c\u5f0f\u554f\u984c\u3092\u89e3\u304d\u307e\u3057\u3087\u3046\u3002\u300c\u306a\u305c\u9593\u9055\u3048\u305f\u306e\u304b\u300d\u3092\u5206\u6790\u3057\u3001US GAAP\u3068IFRS\u306e\u9055\u3044\u306a\u3069\u306e\u983b\u51fa\u30d1\u30bf\u30fc\u30f3\u3092\u4f53\u306b\u899a\u3048\u3055\u305b\u307e\u3059\u3002<\/p>\n<h2>\u72ec\u5b66\u3067\u306e\u9650\u754c\u3092\u611f\u3058\u305f\u3089\uff1f\u6700\u77ed\u3067\u5408\u683c\u3092\u52dd\u3061\u53d6\u308b\u305f\u3081\u306b<\/h2>\n<p>\u300c\u52d5\u753b\u3092\u898b\u3066\u3082\u3001\u7d30\u304b\u3044\u8a08\u7b97\u3084\u6982\u5ff5\u304c\u8179\u843d\u3061\u3057\u306a\u3044\u2026\u300d \u300c\u82f1\u8a9e\u306e\u89e3\u8aac\u3092\u8aad\u3080\u306e\u306b\u6642\u9593\u304c\u304b\u304b\u308a\u3059\u304e\u3066\u3001\u8a66\u9a13\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u2026\u300d<\/p>\n<p>\u3082\u3057\u305d\u3046\u611f\u3058\u3066\u3044\u308b\u306a\u3089\u3001\u5b66\u7fd2\u306e\u3084\u308a\u65b9\u3092\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u591a\u5fd9\u306a\u793e\u4f1a\u4eba\u304cCFA\u8a66\u9a13\u306b\u5408\u683c\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u3044\u304b\u306b\u6642\u9593\u3092\u30b7\u30e7\u30fc\u30c8\u30ab\u30c3\u30c8\u3059\u308b\u304b\uff08\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u304b\u3051\u308b\u304b\uff09\u300d\u304c\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"user-content--\u307e\u305a\u306f\u7121\u6599\u306e7\u65e5\u9593\u30e1\u30eb\u30de\u30ac\u8b1b\u5ea7\u3067\u30ce\u30a6\u30cf\u30a6\u3092\u53d7\u3051\u53d6\u308b\">\u307e\u305a\u306f\u7121\u6599\u306e\u300c7\u65e5\u9593\u30e1\u30eb\u30de\u30ac\u8b1b\u5ea7\u300d\u3067\u30ce\u30a6\u30cf\u30a6\u3092\u53d7\u3051\u53d6\u308b<\/h3>\n<p>FA-Academy\u3067\u306f\u3001\u5408\u683c\u306e\u305f\u3081\u306e\u30ce\u30a6\u30cf\u30a6\u304c\u8a70\u307e\u3063\u305f\u3010\u7121\u6599\u3011\u306e\u30e1\u30eb\u30de\u30ac\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305a\u306f\u3053\u3061\u3089\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\uff3c CFA\u53d7\u9a13\u751f\u5fc5\u898b\uff01\u5b66\u7fd2\u52b9\u7387\u304c\u5287\u7684\u306b\u5909\u308f\u308b \uff0f<br \/>\n<\/strong><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9392 size-full\" src=\"https:\/\/triumphmind.com\/cfa\/wp-content\/uploads\/2025\/10\/1-1.jpg\" alt=\"(\u7121\u6599) CFA Level 1 \u65e5\u672c\u8a9e\u8981\u70b9\u96c6\u4ed8\u304d\uff017\u65e5\u9593\u30e1\u30fc\u30eb\u8b1b\u5ea7\u3010CFA Level 1 \u52dd\u5229\u306e\u65b9\u7a0b\u5f0f\uff01\u3011 \" width=\"640\" height=\"360\" \/><a href=\"https:\/\/triumphmind.com\/cfa\/present1\/\"><b>\u3010\u7121\u6599\u30113\u5927\u7279\u5178\u4ed8\u304d\u30e1\u30eb\u30de\u30ac\u3092\u53d7\u3051\u53d6\u308b<\/b><\/a><\/p>\n<h3 id=\"user-content--\u672c\u6c17\u3067\u6700\u77ed\u5408\u683c\u3092\u76ee\u6307\u3059\u65b9\u3078leveraged-support-course\">\u672c\u6c17\u3067\u6700\u77ed\u5408\u683c\u3092\u76ee\u6307\u3059\u65b9\u3078\u300cLeveraged Support Course\u300d<\/h3>\n<p>FA-Academy\u306e\u300eCFA \u301cLeveraged Support Course (LSC)\u301c\u300f\u306f\u3001\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3092<strong>\u65e5\u672c\u8a9e\u306e\u30de\u30a4\u30f3\u30c9\u30de\u30c3\u30d7\u3068\u52d5\u753b\u3067\u53ef\u8996\u5316<\/strong>\u3057\u3001\u516c\u5f0f\u6f14\u7fd2\u554f\u984c\u306e\u7406\u89e3\u3092\u65e5\u672c\u8a9e\u3067\u5fb9\u5e95\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u578b\u306e\u5305\u62ec\u7684\u306a\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002FA-Academy\u3068\u4e00\u7dd2\u306b\u5408\u683c\u76ee\u6307\u3059\u65b9\u306f\u3053\u3061\u3089\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>https:\/\/triumphmind.com\/cfa\/2025\/06\/30\/leveraged-support-course\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u52d9\u8af8\u8868\u5206\u6790(FSA)\u306b\u82e6\u624b\u610f\u8b58\u3092\u6301\u3063\u3066\u3044\u307e\u305b\u3093\u304b\uff1f \u3053\u306e\u8a18\u4e8b\u306b\u305f\u3069\u308a\u7740\u3044\u305f\u3042\u306a\u305f\u306f\u3001CFA\u00ae\u8a66\u9a13\u306e**\u8ca1\u52d9\u8af8\u8868\u5206\u6790\uff08Financial Statement Analysis: FSA\uff09**\u306b\u5c11\u306a\u304b\u3089\u305a\u82e6\u624b\u610f\u8b58\u3092\u304a\u6301\u3061\u306a<\/p>\n","protected":false},"author":1,"featured_media":7419,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jin_ogp_image_url":"","_jin_last_featured_id":0,"footnotes":""},"categories":[4,80],"tags":[],"class_list":["post-7418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cfa-level-1","category-column"],"_links":{"self":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/7418","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=7418"}],"version-history":[{"count":15,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/7418\/revisions"}],"predecessor-version":[{"id":9678,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/7418\/revisions\/9678"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/7419"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=7418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=7418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=7418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}