[{"data":1,"prerenderedAt":102},["ShallowReactive",2],{"kamoku:shindanshi\u002Fzaimu":3},{"subjectName":4,"examName":5,"topics":6,"titles":62,"hindo":97,"unitCount":100,"drillCount":101},"財務・会計","中小企業診断士",[7,15,23,31,39,47,55],{"topic":8,"unitIds":9},"CVP分析",[10,11,12,13,14],"shindanshi\u002Fzaimu\u002Fcvp\u002Fkihon","shindanshi\u002Fzaimu\u002Fcvp\u002Fmokuhyo-rieki","shindanshi\u002Fzaimu\u002Fcvp\u002Fsetsubi-toshi","shindanshi\u002Fzaimu\u002Fcvp\u002Ffukusu-seihin","shindanshi\u002Fzaimu\u002Fcvp\u002Fanzen-yoyu",{"topic":16,"unitIds":17},"投資の意思決定",[18,19,20,21,22],"shindanshi\u002Fzaimu\u002Ftoushi\u002Fjikan-kachi","shindanshi\u002Fzaimu\u002Ftoushi\u002Fnenkin-genka","shindanshi\u002Fzaimu\u002Ftoushi\u002Fnpv","shindanshi\u002Fzaimu\u002Ftoushi\u002Fnpv-jitsumu","shindanshi\u002Fzaimu\u002Ftoushi\u002Fmonosashi",{"topic":24,"unitIds":25},"経営分析",[26,27,28,29,30],"shindanshi\u002Fzaimu\u002Fbunseki\u002Fshuekisei","shindanshi\u002Fzaimu\u002Fbunseki\u002Fdupont","shindanshi\u002Fzaimu\u002Fbunseki\u002Fkaiten-ccc","shindanshi\u002Fzaimu\u002Fbunseki\u002Fanzensei","shindanshi\u002Fzaimu\u002Fbunseki\u002Fshihyo-sentaku",{"topic":32,"unitIds":33},"資本コストと企業価値",[34,35,36,37,38],"shindanshi\u002Fzaimu\u002Fshihon\u002Fcapm","shindanshi\u002Fzaimu\u002Fshihon\u002Fwacc","shindanshi\u002Fzaimu\u002Fshihon\u002Fgordon","shindanshi\u002Fzaimu\u002Fshihon\u002Fdcf","shindanshi\u002Fzaimu\u002Fshihon\u002Fmm",{"topic":40,"unitIds":41},"財務諸表の基礎",[42,43,44,45,46],"shindanshi\u002Fzaimu\u002Fzaimusho\u002Fpl-5rieki","shindanshi\u002Fzaimu\u002Fzaimusho\u002Fbs-kozo","shindanshi\u002Fzaimu\u002Fzaimusho\u002Fcf-kansetsu","shindanshi\u002Fzaimu\u002Fzaimusho\u002Fgenka-shokyaku","shindanshi\u002Fzaimu\u002Fzaimusho\u002Ftanaoroshi",{"topic":48,"unitIds":49},"原価計算と業績管理",[50,51,52,53,54],"shindanshi\u002Fzaimu\u002Fgenka\u002Fzairyo-sai","shindanshi\u002Fzaimu\u002Fgenka\u002Froumu-kansetsu-sai","shindanshi\u002Fzaimu\u002Fgenka\u002Fchokusetsu-zenbu","shindanshi\u002Fzaimu\u002Fgenka\u002Fabc","shindanshi\u002Fzaimu\u002Fgenka\u002Fbsc-eva",{"topic":56,"unitIds":57},"主要会計基準",[58,59,60,61],"shindanshi\u002Fzaimu\u002Fkijun\u002Flease","shindanshi\u002Fzaimu\u002Fkijun\u002Fgenson","shindanshi\u002Fzaimu\u002Fkijun\u002Fzeikoka","shindanshi\u002Fzaimu\u002Fkijun\u002Frenketsu",{"shindanshi\u002Fzaimu\u002Fcvp\u002Fkihon":63,"shindanshi\u002Fzaimu\u002Fcvp\u002Fmokuhyo-rieki":64,"shindanshi\u002Fzaimu\u002Fcvp\u002Fsetsubi-toshi":65,"shindanshi\u002Fzaimu\u002Fcvp\u002Ffukusu-seihin":66,"shindanshi\u002Fzaimu\u002Fcvp\u002Fanzen-yoyu":67,"shindanshi\u002Fzaimu\u002Ftoushi\u002Fjikan-kachi":68,"shindanshi\u002Fzaimu\u002Ftoushi\u002Fnenkin-genka":69,"shindanshi\u002Fzaimu\u002Ftoushi\u002Fnpv":70,"shindanshi\u002Fzaimu\u002Ftoushi\u002Fnpv-jitsumu":71,"shindanshi\u002Fzaimu\u002Ftoushi\u002Fmonosashi":72,"shindanshi\u002Fzaimu\u002Fbunseki\u002Fshuekisei":73,"shindanshi\u002Fzaimu\u002Fbunseki\u002Fdupont":74,"shindanshi\u002Fzaimu\u002Fbunseki\u002Fkaiten-ccc":75,"shindanshi\u002Fzaimu\u002Fbunseki\u002Fanzensei":76,"shindanshi\u002Fzaimu\u002Fbunseki\u002Fshihyo-sentaku":77,"shindanshi\u002Fzaimu\u002Fshihon\u002Fcapm":78,"shindanshi\u002Fzaimu\u002Fshihon\u002Fwacc":79,"shindanshi\u002Fzaimu\u002Fshihon\u002Fgordon":80,"shindanshi\u002Fzaimu\u002Fshihon\u002Fdcf":81,"shindanshi\u002Fzaimu\u002Fshihon\u002Fmm":82,"shindanshi\u002Fzaimu\u002Fzaimusho\u002Fpl-5rieki":83,"shindanshi\u002Fzaimu\u002Fzaimusho\u002Fbs-kozo":84,"shindanshi\u002Fzaimu\u002Fzaimusho\u002Fcf-kansetsu":85,"shindanshi\u002Fzaimu\u002Fzaimusho\u002Fgenka-shokyaku":86,"shindanshi\u002Fzaimu\u002Fzaimusho\u002Ftanaoroshi":87,"shindanshi\u002Fzaimu\u002Fgenka\u002Fzairyo-sai":88,"shindanshi\u002Fzaimu\u002Fgenka\u002Froumu-kansetsu-sai":89,"shindanshi\u002Fzaimu\u002Fgenka\u002Fchokusetsu-zenbu":90,"shindanshi\u002Fzaimu\u002Fgenka\u002Fabc":91,"shindanshi\u002Fzaimu\u002Fgenka\u002Fbsc-eva":92,"shindanshi\u002Fzaimu\u002Fkijun\u002Flease":93,"shindanshi\u002Fzaimu\u002Fkijun\u002Fgenson":94,"shindanshi\u002Fzaimu\u002Fkijun\u002Fzeikoka":95,"shindanshi\u002Fzaimu\u002Fkijun\u002Frenketsu":96},"損益分岐点 — 固定費を「限界利益率」で割ります","目標利益の売上高 — 税引後の目標は、まず税引前に戻します","設備投資と損益分岐点 — 変動費率が下がっても、分岐点は上がることがあります","複数製品の損益分岐点 — 限界利益率は単純平均してはいけません","安全余裕率とDOL — 崖までの距離と、近づくスピードを測ります","貨幣の時間価値 — 将来のお金は、利息を巻き戻して比べます","年金現価係数 — 毎年同額は、まとめて巻き戻します","NPV法 — 儲け話は「今のお金」に直してから判定します","NPVの実戦 — 点差は「税金・運転資本・残存価値」で生まれます","投資の物差し — IRRと食い違ったら、NPVを信じます","ROAとROE — どの財布に対する成績かで、%は変わります","デュポン3分解 — 同じROEでも、稼ぎ方はまるで違います","CCC — 入金日と支払日の綱引きを、日数で測ります","安全性分析 — 「今月払えるか」と「体質として強いか」を分けて測ります","指標選択 — 検査は3系統から1つずつ選びます","CAPM — 波の1.5倍揺れる船には、1.5倍の見返りを要求します","WACC — 株と借金をブレンドした「資金の仕入単価」です","ゴードン成長モデル — 育っていく仕送りの値段を1本の式で出します","DCF法 — 5年は個別に、6年目からは「ざっくり一括」で値付けします","MM理論 — ピザは切り方を変えても、大きさは変わりません","P\u002FLの5つの利益 — 「儲かってる」は、どの段の話かで意味が変わります","B\u002FS — 「ある日の残高写真」を、2段構えの棚で仕分けます","CF計算書 — 利益を「現金の言葉」に翻訳します","減価償却 — 毎年同じ額で刻むか、新車の値落ちのように減らすか","棚卸資産の評価 — 「古い牛乳から売る」とみなすかで、利益が変わります","材料費差異 — 値段のせいか、使いすぎのせいかを切り分けます","労務費と間接費の差異 — 空席の家賃まで数えます","直接と全部 — 固定費を在庫の箱に詰めると、利益が動きます","ABC — 割り勘を「頭数」から「食べた分」に変えます","BSCとEVA — 成績表を4枚に増やし、資金の家賃まで払います","リース会計 — 名義は借り物でも、実質が購入なら帳簿に載せます","減損会計 — 帳簿を「回収できる見込みの高い方」まで萎ませます","税効果会計 — 会計と税務のズレを「税金の前払い」として持ちます","連結 — 家族の家計簿では、仕送りを消して看板代を認識します",{"shindanshi\u002Fzaimu\u002Fcvp\u002Fkihon":98,"shindanshi\u002Fzaimu\u002Fcvp\u002Fmokuhyo-rieki":98,"shindanshi\u002Fzaimu\u002Fcvp\u002Fsetsubi-toshi":99,"shindanshi\u002Fzaimu\u002Fcvp\u002Ffukusu-seihin":99,"shindanshi\u002Fzaimu\u002Fcvp\u002Fanzen-yoyu":98,"shindanshi\u002Fzaimu\u002Ftoushi\u002Fjikan-kachi":98,"shindanshi\u002Fzaimu\u002Ftoushi\u002Fnenkin-genka":98,"shindanshi\u002Fzaimu\u002Ftoushi\u002Fnpv":98,"shindanshi\u002Fzaimu\u002Ftoushi\u002Fnpv-jitsumu":98,"shindanshi\u002Fzaimu\u002Ftoushi\u002Fmonosashi":98,"shindanshi\u002Fzaimu\u002Fbunseki\u002Fshuekisei":98,"shindanshi\u002Fzaimu\u002Fbunseki\u002Fdupont":98,"shindanshi\u002Fzaimu\u002Fbunseki\u002Fkaiten-ccc":98,"shindanshi\u002Fzaimu\u002Fbunseki\u002Fanzensei":98,"shindanshi\u002Fzaimu\u002Fbunseki\u002Fshihyo-sentaku":98,"shindanshi\u002Fzaimu\u002Fshihon\u002Fcapm":98,"shindanshi\u002Fzaimu\u002Fshihon\u002Fwacc":98,"shindanshi\u002Fzaimu\u002Fshihon\u002Fgordon":98,"shindanshi\u002Fzaimu\u002Fshihon\u002Fdcf":98,"shindanshi\u002Fzaimu\u002Fshihon\u002Fmm":99,"shindanshi\u002Fzaimu\u002Fzaimusho\u002Fpl-5rieki":98,"shindanshi\u002Fzaimu\u002Fzaimusho\u002Fbs-kozo":98,"shindanshi\u002Fzaimu\u002Fzaimusho\u002Fcf-kansetsu":98,"shindanshi\u002Fzaimu\u002Fzaimusho\u002Fgenka-shokyaku":99,"shindanshi\u002Fzaimu\u002Fzaimusho\u002Ftanaoroshi":99,"shindanshi\u002Fzaimu\u002Fgenka\u002Fzairyo-sai":98,"shindanshi\u002Fzaimu\u002Fgenka\u002Froumu-kansetsu-sai":98,"shindanshi\u002Fzaimu\u002Fgenka\u002Fchokusetsu-zenbu":98,"shindanshi\u002Fzaimu\u002Fgenka\u002Fabc":98,"shindanshi\u002Fzaimu\u002Fgenka\u002Fbsc-eva":99,"shindanshi\u002Fzaimu\u002Fkijun\u002Flease":99,"shindanshi\u002Fzaimu\u002Fkijun\u002Fgenson":99,"shindanshi\u002Fzaimu\u002Fkijun\u002Fzeikoka":99,"shindanshi\u002Fzaimu\u002Fkijun\u002Frenketsu":99},"A","B",34,137,1785322422208]