{"id":10028,"date":"2026-09-19T23:15:33","date_gmt":"2026-09-19T14:15:33","guid":{"rendered":"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g1-fa-86\/"},"modified":"2026-09-20T00:19:59","modified_gmt":"2026-09-19T15:19:59","slug":"g1-fa-86","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g1-fa-86\/","title":{"rendered":"\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3068\u306f\uff1f\u610f\u5473\u3068\u8a66\u9a13\u3067\u554f\u308f\u308c\u308b\u30dd\u30a4\u30f3\u30c8\uff5c\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c81\u6b21\u30fb\u8ca1\u52d9\u5206\u6790"},"content":{"rendered":"<style>.cma-tbl{margin:1.2em 0 1.6em;overflow-x:auto;-webkit-overflow-scrolling:touch;border-radius:8px;box-shadow:0 1px 4px rgba(34,0,94,.12);}.cma-tbl table{width:100%;border-collapse:collapse!important;margin:0!important;font-size:15px;line-height:1.6;background:#fff;border:none!important;}.cma-tbl th,.cma-tbl td{padding:10px 12px!important;border:1px solid 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class=\"cma-formula\">\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570 \uff1d \u55b6\u696d\u5229\u76ca \u00f7 \uff08\u55b6\u696d\u5229\u76ca \uff0d \u652f\u6255\u5229\u606f\uff09<small>\u55b6\u696d\u5916\u53ce\u76ca\u306a\u3069\u3092\u8003\u616e\u3057\u306a\u3044\u5358\u7d14\u5316\u3057\u305f\u5f62<\/small><\/div>\n<div class=\"cma-formula\">\u7d14\u5229\u76ca\uff08EPS\uff09\u306e\u5909\u5316\u7387 \uff1d \u55b6\u696d\u5229\u76ca\u306e\u5909\u5316\u7387 \u00d7 \u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570<small>\u7a0e\u7387\u30fb\u767a\u884c\u6e08\u682a\u5f0f\u6570\u304c\u4e00\u5b9a\u306e\u5834\u5408<\/small><\/div>\n<div class=\"cma-formula\">\u7dcf\u5408\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570 \uff1d \u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570 \u00d7 \u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570 \uff1d \u9650\u754c\u5229\u76ca \u00f7 \uff08\u55b6\u696d\u5229\u76ca \uff0d \u652f\u6255\u5229\u606f\uff09<\/div>\n<h2>\u5177\u4f53\u4f8b\u3067\u78ba\u8a8d<\/h2>\n<p>\u55b6\u696d\u5229\u76ca\u304c\u540c\u3058100\u3067\u3001\u8cc7\u672c\u69cb\u6210\u3060\u3051\u304c\u7570\u306a\u308b2\u793e\u3092\u6bd4\u3079\u307e\u3059\u3002\u7a0e\u7387\u306f30\uff05\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"cma-tbl three\">\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>A\u793e\uff08\u7121\u501f\u91d1\uff09<\/th>\n<th>B\u793e\uff08\u501f\u5165\u3042\u308a\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u9805\u76ee\">\u55b6\u696d\u5229\u76ca<\/td>\n<td data-label=\"A\u793e\uff08\u7121\u501f\u91d1\uff09\">100<\/td>\n<td data-label=\"B\u793e\uff08\u501f\u5165\u3042\u308a\uff09\">100<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u9805\u76ee\">\u652f\u6255\u5229\u606f<\/td>\n<td data-label=\"A\u793e\uff08\u7121\u501f\u91d1\uff09\">0<\/td>\n<td data-label=\"B\u793e\uff08\u501f\u5165\u3042\u308a\uff09\">40<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u9805\u76ee\">\u7a0e\u5f15\u524d\u5229\u76ca<\/td>\n<td data-label=\"A\u793e\uff08\u7121\u501f\u91d1\uff09\">100<\/td>\n<td data-label=\"B\u793e\uff08\u501f\u5165\u3042\u308a\uff09\">60<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u9805\u76ee\">\u5f53\u671f\u7d14\u5229\u76ca<\/td>\n<td data-label=\"A\u793e\uff08\u7121\u501f\u91d1\uff09\">70<\/td>\n<td data-label=\"B\u793e\uff08\u501f\u5165\u3042\u308a\uff09\">42<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u9805\u76ee\">\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570<\/td>\n<td data-label=\"A\u793e\uff08\u7121\u501f\u91d1\uff09\">1\u500d<\/td>\n<td data-label=\"B\u793e\uff08\u501f\u5165\u3042\u308a\uff09\">\u7d041.67\u500d<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u9805\u76ee\">\u55b6\u696d\u5229\u76ca20\uff05\u5897\u52a0\u5f8c\u306e\u7d14\u5229\u76ca<\/td>\n<td data-label=\"A\u793e\uff08\u7121\u501f\u91d1\uff09\">84\uff08\uff0b20\uff05\uff09<\/td>\n<td data-label=\"B\u793e\uff08\u501f\u5165\u3042\u308a\uff09\">56\uff08\uff0b\u7d0433.3\uff05\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u55b6\u696d\u5229\u76ca\u304c120\u306b\u5897\u3048\u308b\u3068\u3001B\u793e\u306e\u7a0e\u5f15\u524d\u5229\u76ca\u306f120 \uff0d 40 \uff1d 80\u3001\u7d14\u5229\u76ca\u306f56\u3068\u306a\u308a\u300142\u304b\u3089\u306e\u5897\u52a0\u7387\u306f\u7d0433.3\uff05\u3067\u3059\u3002\u3053\u308c\u306f20\uff05 \u00d7 100 \u00f7 60\uff08\u22521.67\uff09\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002\u9006\u306b\u55b6\u696d\u5229\u76ca\u304c20\uff05\u6e1b\u308c\u3070\u3001B\u793e\u306e\u7d14\u5229\u76ca\u306f\u7d0433.3\uff05\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n<p>B\u793e\u306e\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570\u304c4\u500d\u306a\u3089\u3001\u7dcf\u5408\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570\u306f4 \u00d7 \u7d041.67 \u2252 6.67\u500d\u3068\u306a\u308a\u3001\u58f2\u4e0a\u9ad8\u304c10\uff05\u5909\u5316\u3059\u308b\u3068\u7d14\u5229\u76ca\u306f\u7d0466.7\uff05\u5909\u5316\u3057\u307e\u3059\u3002<\/p>\n<div class=\"cma-exam\">\n<p class=\"cma-exam-title\">\u8a66\u9a13\u3067\u554f\u308f\u308c\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8<\/p>\n<ul>\n<li>\u8ca0\u50b5\u304c\u591a\u3044\u307b\u3069\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570\u304c\u5927\u304d\u304f\u3001\u7d14\u5229\u76ca\u3084EPS\u306e\u5909\u52d5\u304c\u5927\u304d\u304f\u306a\u308b\u3068\u3044\u3046\u65b9\u5411\u6027\u3002<\/li>\n<li>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570 \uff1d \u55b6\u696d\u5229\u76ca \u00f7\uff08\u55b6\u696d\u5229\u76ca \uff0d \u652f\u6255\u5229\u606f\uff09\u306e\u8a08\u7b97\u3068\u3001\u5909\u5316\u7387\u306e\u95a2\u4fc2\u3002<\/li>\n<li>\u7dcf\u5408\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570 \uff1d \u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570 \u00d7 \u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570\u3002<\/li>\n<li>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\uff08\u8cbb\u7528\u69cb\u9020\u30fb\u4e8b\u696d\u30ea\u30b9\u30af\uff09\u3068\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\uff08\u8cc7\u672c\u69cb\u6210\u30fb\u8ca1\u52d9\u30ea\u30b9\u30af\uff09\u306e\u533a\u5225\u3002<\/li>\n<li>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u306f\u696d\u7e3e\u306e\u826f\u3044\u3068\u304d\u306b\u306fROE\u3084EPS\u3092\u9ad8\u3081\u308b\u304c\u3001\u60aa\u3044\u3068\u304d\u306b\u306f\u62bc\u3057\u4e0b\u3052\u308b\u3068\u3044\u3046\u4e21\u9762\u6027\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u8981\u70b9\u307e\u3068\u3081<\/h2>\n<ul>\n<li>\u652f\u6255\u5229\u606f\u3068\u3044\u3046\u56fa\u5b9a\u7684\u306a\u8ca0\u62c5\u304c\u3001\u55b6\u696d\u5229\u76ca\u306e\u5909\u52d5\u3092\u7d14\u5229\u76ca\u30fbEPS\u3067\u5897\u5e45\u3055\u305b\u308b\uff08\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\uff09\u3002<\/li>\n<li>\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570 \uff1d \u55b6\u696d\u5229\u76ca \u00f7\uff08\u55b6\u696d\u5229\u76ca \uff0d \u652f\u6255\u5229\u606f\uff09\u3002<\/li>\n<li>\u7121\u501f\u91d1\u306a\u3089\u4fc2\u6570\u306f1\u3067\u3001\u8ca0\u50b5\u304c\u591a\u3044\u307b\u3069\u5927\u304d\u304f\u306a\u308b\u3002<\/li>\n<li>\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570\u3068\u639b\u3051\u5408\u308f\u305b\u308b\u3068\u7dcf\u5408\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570\u306b\u306a\u308b\u3002<\/li>\n<\/ul>\n<div class=\"cma-link-box\">\n<p class=\"cma-link-box-title\">\u25b6 \u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/p>\n<p><a href=\"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/cma1-financial-analysis\/\">\u3010\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c81\u6b21\u3011\u8ca1\u52d9\u5206\u6790\u3067\u5b66\u3076\u5185\u5bb9\u306e\u4e00\u89a7\u306b\u623b\u308b<\/a><\/p>\n<p><a href=\"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g1-fa-84\/\">\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8<\/a><\/p>\n<p><a href=\"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g1-fa-81\/\">\u30a4\u30f3\u30bf\u30ec\u30b9\u30c8\u30fb\u30ab\u30d0\u30ec\u30c3\u30b8\u30fb\u30ec\u30b7\u30aa<\/a><\/p>\n<p><a href=\"https:\/\/triumphmind.com\/cma\/2026\/09\/19\/g1-fa-72\/\">\u30c7\u30e5\u30dd\u30f3\u30fb\u30b7\u30b9\u30c6\u30e0<\/a><\/p>\n<\/div>\n<p>\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c8\u30a2\u30ab\u30c7\u30df\u30fc\u306eYouTube\uff08<a href=\"https:\/\/www.youtube.com\/@cma-fa-academy\" target=\"_blank\" rel=\"noopener\">@cma-fa-academy<\/a>\uff09\u3067\u306f\u3001\u5b66\u7fd2\u30dd\u30a4\u30f3\u30c8\u306b\u6cbf\u3063\u3066\u8ad6\u70b9\u30921\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/utage-system.com\/page\/98Nqc5o0yBvT\" target=\"_blank\" rel=\"noopener\">\u25b6 \u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c8\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u30fc\u306b\u53c2\u52a0\u3059\u308b<\/a><\/p>\n<p style=\"font-size:0.85em;\">\u203b\u5b66\u7fd2\u30dd\u30a4\u30f3\u30c8\u306f\u65e5\u672c\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c8\u5354\u4f1a\u300c\u30102026\u5e74\u5ea6\u3011CMA\u8cc7\u683c\u306e\u53d6\u5f97\u306b\u6c42\u3081\u3089\u308c\u308b\u4e3b\u8981\u5b66\u7fd2\u4e8b\u9805\u3068\u5b66\u7fd2\u30dd\u30a4\u30f3\u30c8\u300d\u3088\u308a\u5f15\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8ca0\u50b5\u306e\u652f\u6255\u5229\u606f\u304c\u55b6\u696d\u5229\u76ca\u306e\u5909\u5316\u3092\u7d14\u5229\u76ca\u3084EPS\u3067\u5897\u5e45\u3055\u305b\u308b\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u8ca1\u52d9\u30ec\u30d0\u30ec\u30c3\u30b8\u4fc2\u6570\u306e\u8a08\u7b97\u3001\u7121\u501f\u91d1\u4f01\u696d\u3068\u306e\u6bd4\u8f03\u3001\u55b6\u696d\u30ec\u30d0\u30ec\u30c3\u30b8\u3068\u7d44\u307f\u5408\u308f\u305b\u305f\u7dcf\u5408\u30ec\u30d0\u30ec\u30c3\u30b8\u307e\u3067\u3001\u8a66\u9a13\u3067\u554f\u308f\u308c\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"author":1,"featured_media":10026,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jin_ogp_image_url":"","_jin_last_featured_id":0,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-10028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-glossary"],"_links":{"self":[{"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/posts\/10028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/comments?post=10028"}],"version-history":[{"count":1,"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/posts\/10028\/revisions"}],"predecessor-version":[{"id":11706,"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/posts\/10028\/revisions\/11706"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/media\/10026"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/media?parent=10028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/categories?post=10028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cma\/wp-json\/wp\/v2\/tags?post=10028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}