「管理会計とは - 会計の基礎」の動画チュートリアル

<!DOCTYPE html> <html lang="ja"> <head> <meta name="pageKey" content="d_learning_course_video_guest">  <meta name="linkedin:pageTag" content="locked_video"> <meta name="locale" content="ja_JP"> <meta id="config" data-app-version="2.0.2217" data-call-tree-id="AAYn3kDlcRPS0uQIXOsRLQ==" data-multiproduct-name="learning-guest-frontend" data-service-name="learning-guest-frontend" data-browser-id="5bdb3ed0-a773-4ef1-88c1-f2b75dac01ed" data-enable-page-view-heartbeat-tracking data-page-instance="urn:li:page:learning_course_video_guest;XyE9zLMBQ5mxPJqdsvFeew==" data-disable-jsbeacon-pagekey-suffix="false" data-member-id="0"> <link rel="canonical" href="https://jp.linkedin.com/learning/accounting-foundations-3/2283308">     <link rel="manifest" href="/homepage-guest/manifest.json" crossorigin="use-credentials">  <script> function getDfd() {let yFn,nFn;const p=new Promise(function(y, n){yFn=y;nFn=n;});p.resolve=yFn;p.reject=nFn;return p;} window.lazyloader = getDfd(); window.tracking = getDfd(); window.impressionTracking = getDfd(); window.ingraphTracking = getDfd(); window.appDetection = getDfd(); window.pemTracking = getDfd(); </script>  <link rel="icon" href="https://static.licdn.com/aero-v1/sc/h/444zstxv7s91nepfm5et6ofge"> <title>「管理会計とは - 会計の基礎」の動画チュートリアル | LinkedInラーニング</title> <meta name="robots" content="noarchive, max-image-preview:large"> <meta name="description" content="このレッスンでは、会計の４つの領域でのひとつである管理会計の概要とその目的について解説します。"> <meta property="og:site_name" content="LinkedIn"> <meta name="twitter:site" content="@LI_Learning"> <meta name="twitter:card" content="summary"> <meta name="litmsProfileName" content="learning-guest-frontend"> <meta property="og:title" content="「管理会計とは - 会計の基礎」の動画チュートリアル | LinkedInラーニング"> <meta name="twitter:title" content="「管理会計とは - 会計の基礎」の動画チュートリアル | LinkedInラーニング"> <meta property="og:description" content="このレッスンでは、会計の４つの領域でのひとつである管理会計の概要とその目的について解説します。"> <meta name="twitter:description" content="このレッスンでは、会計の４つの領域でのひとつである管理会計の概要とその目的について解説します。"> <meta property="og:image" content="https://media.licdn.com/dms/image/v2/C510DAQGvDyEzvWqTsg/learning-public-crop_675_1200/learning-public-crop_675_1200/0/1582219016052?e=2147483647&v=beta&t=_Yrm_kVGpPVib_7CSGSZJVQqZZTcEKaHKvHYToHbXog"> <meta name="twitter:image" content="https://media.licdn.com/dms/image/v2/C510DAQGvDyEzvWqTsg/learning-public-crop_675_1200/learning-public-crop_675_1200/0/1582219016052?e=2147483647&v=beta&t=_Yrm_kVGpPVib_7CSGSZJVQqZZTcEKaHKvHYToHbXog">  <meta property="og:url" content="https://jp.linkedin.com/learning/accounting-foundations-3/2283308"> <meta property="og:type" content="website"> <meta name="clientSideIngraphs" content="1" data-gauge-metric-endpoint="/learning-guest/api/ingraphs/gauge" data-counter-metric-endpoint="/learning-guest/api/ingraphs/counter"> <link rel="stylesheet" href="https://static.licdn.com/aero-v1/sc/h/222idjgc22471173g6oe53p8x"> <script type="application/ld+json"> {"@context":"http://schema.org/","@type":"VideoObject","name":"管理会計とは - 会計の基礎","author":{"@type":"Person","name":"Jim Stice","url":"https://jp.linkedin.com/learning/instructors/jim-stice"},"thumbnailUrl":"https://media.licdn.com/dms/image/v2/C510DAQGvDyEzvWqTsg/learning-public-crop_675_1200/learning-public-crop_675_1200/0/1582219016052?e=2147483647&v=beta&t=_Yrm_kVGpPVib_7CSGSZJVQqZZTcEKaHKvHYToHbXog","description":"このコースでは初心者を対象に会計の基本概要である、簿記、財務会計、管理会計、税務会計の４つの領域について実例を交えながらわかりやすく解説します。","duration":"PT3M10S","datePublished":"2020-02-20","uploadDate":"2020-02-20","requiresSubscription":true,"isAccessibleForFree":false,"contentUrl":"https://jp.linkedin.com/learning/accounting-foundations-3/2283308"} </script>  </head> <body dir="ltr">   <a href="#main-content" class="skip-link btn-md btn-primary absolute z-11 -top-[100vh] focus:top-0"> メインコンテンツにスキップ </a> <header class="header base-detail-page__header px-mobile-container-padding bg-color-background-container global-alert-offset sticky-header"> <nav class="nav pt-1.5 pb-2 flex items-center justify-between relative flex-nowrap babymamabear:py-1.5 nav--minified-mobile " aria-label="プライマリ"> <a href="https://jp.linkedin.com/learning/?trk=learning-course_nav-header-logo" class="nav__logo-link link-no-visited-state z-1 mr-auto min-h-[52px] flex items-center babybear:z-0 hover:no-underline focus:no-underline active:no-underline babymamabear:mr-3" data-tracking-control-name="learning-course_nav-header-logo" data-tracking-will-navigate> <div class="learning-logo"> <icon class="learning-logo__inbug onload" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4zqr0f9jf98vi2nkijyc3bex2"></icon> <span class="learning-logo__text" aria-hidden="true">Learning</span> <span class="sr-only">LinkedIn Learning</span> </div> </a> <section class="search-bar relative flex flex-grow h-[40px] bg-cool-gray-20 min-w-0 max-w-full mx-4 rounded-sm babymamabear:mx-0 babymamabear:mb-1.5 babymamabear:bg-color-transparent babymamabear:w-full babymamabear:flex babymamabear:flex-wrap search-bar--minified-mobile" data-current-search-type="LEARNING"> <button class="search-bar__placeholder papabear:hidden text-input w-full mt-1.5 !pl-[14px] border-1 border-solid border-color-border-faint rounded-[2px] h-[40px] max-h-[40px] flex items-center overflow-hidden cursor-text" data-tracking-control-name="learning-course_search-switcher-opener"> <icon class="text-color-icon w-3 h-3 mr-1" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/397vrsk6op88l4981ji1xe1qt"></icon> <div class="search-bar__full-placeholder font-sans text-md text-color-text max-w-[calc(100%-40px)] text-left whitespace-nowrap overflow-hidden text-ellipsis">  スキル、分野、ソフトウェアを検索  </div> <span class="sr-only">検索範囲を広げる</span> </button> <div class="switcher-tabs__trigger-and-tabs babymamabear:flex"> <button aria-expanded="false" class="switcher-tabs__placeholder flex !h-full !py-0 !pl-2 !pr-1.5 border-r-1 border-solid border-r-color-border-faint babymamabear:hidden tab-md papabear:tab-vertical papabear:justify-start cursor-pointer" data-tracking-control-name="learning-course_switcher-tabs-placeholder" aria-describedby="switcher-description"> <span class="switcher-tabs__placeholder-text m-auto"></span> <icon class="switcher-tabs__caret-down-filled onload pointer-events-none block my-auto min-h-[24px] min-w-[24px] h-[24px] babymamabear:hidden" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/7asbl4deqijhoy3z2ivveispv"></icon> </button> <div id="switcher-description" class="hidden">このボタンには現在選択されている検索タイプが表示されます。展開すると、現在の選択に一致するように検索入力を切り替える検索オプションのリストが表示されます。</div>  <div class="switcher-tabs hidden z-[1] w-auto min-w-[160px] mb-1.5 py-1 absolute top-[48px] left-0 border-solid border-1 border-color-border-faint papabear:container-raised babymamabear:static babymamabear:w-[100vw] babymamabear:h-[48px] babymamabear:p-0 overflow-y-hidden overflow-x-auto md:overflow-x-hidden"> <ul class="switcher-tabs__list flex flex-1 items-stretch papabear:flex-col" role="tablist"> <li class="switcher-tabs__tab h-[44px] babymamabear:basis-1/2" role="presentation"> <button aria-controls="jobs-search-panel" aria-selected="false" class="switcher-tabs__button w-full h-full tab-md papabear:tab-vertical papabear:justify-start cursor-pointer " data-switcher-type="JOBS" data-tracking-control-name="learning-course_switcher-tabs-jobs-search-switcher" id="job-switcher-tab" role="tab"> 求人 </button> </li> <li class="switcher-tabs__tab h-[44px] babymamabear:basis-1/2" role="presentation"> <button aria-controls="people-search-panel" aria-selected="false" class="switcher-tabs__button w-full h-full tab-md papabear:tab-vertical papabear:justify-start cursor-pointer " data-switcher-type="PEOPLE" data-tracking-control-name="learning-course_switcher-tabs-people-search-switcher" id="people-switcher-tab" role="tab"> ユーザー </button> </li> <li class="switcher-tabs__tab h-[44px] babymamabear:basis-1/2" role="presentation"> <button aria-controls="learning-search-panel" aria-selected="true" class="switcher-tabs__button w-full h-full tab-md papabear:tab-vertical papabear:justify-start cursor-pointer tab-selected" data-switcher-type="LEARNING" data-tracking-control-name="learning-course_switcher-tabs-learning-search-switcher" id="learning-switcher-tab" role="tab"> ラーニング </button> </li> </ul> <button aria-label="閉じる" class="switcher-tabs__cancel-btn papabear:hidden block w-6 h-6 m-auto text-color-text-low-emphasis" data-tracking-control-name="learning-course_switcher-tabs-cancel-search-switcher" type="button"> <icon class="switcher-tabs__cancel-icon block w-3 h-3 m-auto onload" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cs55jggk4p3uqh9ozxdmpvjg7"></icon> </button> </div> </div> <section class="base-search-bar w-full h-full" data-searchbar-type="PEOPLE" aria-labelledby="people-switcher-tab" id="people-search-panel" role="tabpanel"> <form class="base-search-bar__form w-full flex babymamabear:mx-mobile-container-padding babymamabear:flex-col" role="search" action="/pub/dir" data-tracking-control-name="learning-course_people-search-bar_base-search-bar-form"> <section class="dismissable-input text-input !pr-3 bg-color-transparent flex items-center h-[40px] min-w-0 relative babybear:w-full babybear:mb-1 search-input"> <input aria-label="姓" autocomplete="on" class="dismissable-input__input font-sans text-md text-color-text bg-color-transparent flex items-center flex-1 focus:outline-none placeholder:text-color-text-secondary" data-tracking-control-name="learning-course_people-search-bar_last-name_dismissable-input" maxlength="500" name="lastName" placeholder="姓" type="search"> <button class="dismissable-input__button text-color-text h-[40px] min-w-[24px] w-[24px] -mr-2 opacity-0 transition-opacity duration-[0.1s] disabled:invisible focus:opacity-100" data-tracking-control-name="learning-course_people-search-bar_last-name_dismissable-input-clear" type="button"> <label class="sr-only">条件をクリア</label> <icon class="dismissable-input__button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cs55jggk4p3uqh9ozxdmpvjg7"></icon> </button> </section> <section class="dismissable-input text-input !pr-3 bg-color-transparent flex items-center h-[40px] min-w-0 relative babybear:w-full babybear:mb-1 search-input"> <input aria-label="名" autocomplete="on" class="dismissable-input__input font-sans text-md text-color-text bg-color-transparent flex items-center flex-1 focus:outline-none placeholder:text-color-text-secondary" data-tracking-control-name="learning-course_people-search-bar_first-name_dismissable-input" maxlength="500" name="firstName" placeholder="名" type="search"> <button class="dismissable-input__button text-color-text h-[40px] min-w-[24px] w-[24px] -mr-2 opacity-0 transition-opacity duration-[0.1s] disabled:invisible focus:opacity-100" data-tracking-control-name="learning-course_people-search-bar_first-name_dismissable-input-clear" type="button"> <label class="sr-only">条件をクリア</label> <icon class="dismissable-input__button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cs55jggk4p3uqh9ozxdmpvjg7"></icon> </button> </section> <input name="trk" value="learning-course_people-search-bar_search-submit" type="hidden"> <button class="base-search-bar__submit-btn block basis-[40px] flex-shrink-0 cursor-pointer babymamabear:invisible babymamabear:ml-[-9999px] babymamabear:w-[1px] babymamabear:h-[1px]" aria-label="検索" data-tracking-control-name="learning-course_people-search-bar_base-search-bar-search-submit" type="submit"> <icon class="base-search-bar__search-icon onload mx-auto" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cb5bsr4tsn2r4sjg9e3ls4tjl"></icon> </button> </form> </section> <section class="base-search-bar w-full h-full" data-searchbar-type="JOBS" aria-labelledby="job-switcher-tab" id="jobs-search-panel" role="tabpanel"> <form class="base-search-bar__form w-full flex babymamabear:mx-mobile-container-padding babymamabear:flex-col" role="search" action="/jobs/search" data-tracking-control-name="learning-course_jobs-search-bar_base-search-bar-form"> <code id="i18n_aria_live_text_no-suggestions" style="display: none"></code> <code id="i18n_aria_live_text_one-suggestion" style="display: none"></code> <code id="i18n_aria_live_text_multiple-suggestions" style="display: none"></code> <section class="dismissable-input text-input !pr-3 bg-color-transparent flex items-center h-[40px] min-w-0 relative babybear:w-full babybear:mb-1 typeahead-input keywords-typeahead-input text-input"> <input aria-autocomplete="list" aria-controls="job-search-bar-keywords-typeahead-list" aria-haspopup="listbox" aria-label="役職または会社を検索" autocomplete="off" class="dismissable-input__input font-sans text-md text-color-text bg-color-transparent flex items-center flex-1 focus:outline-none placeholder:text-color-text-secondary" data-tracking-control-name="learning-course_dismissable-input" id="job-search-bar-keywords" maxlength="500" name="keywords" placeholder="役職または会社を検索" role="combobox" type="search">  <div class="typeahead-input__dropdown container-lined absolute top-[calc(100%+3px)] left-0 w-full rounded-b-md rounded-t-none z-[10] overflow-hidden max-w-none babybear:min-w-full babybear:bottom-0 babybear:overflow-y-auto"> <template class="typeahead-item-template"> <li class="typeahead-input__dropdown-item py-1.5 px-2 hover:cursor-pointer hover:bg-color-surface-new-hover hover:border-y-2 hover:border-solid hover:border-color-container-primary" role="option"> <span class="typeahead-input__dropdown-text font-sans text-sm font-bold text-color-text"></span> </li> </template> <ul class="typeahead-input__dropdown-list w-full" id="job-search-bar-keywords-typeahead-list" role="listbox"></ul> </div>  <button class="dismissable-input__button text-color-text h-[40px] min-w-[24px] w-[24px] -mr-2 opacity-0 transition-opacity duration-[0.1s] disabled:invisible focus:opacity-100" data-tracking-control-name="learning-course_dismissable-input-clear" type="button"> <label class="sr-only">条件をクリア</label> <icon class="dismissable-input__button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cs55jggk4p3uqh9ozxdmpvjg7"></icon> </button> </section>  <code id="i18n_aria_live_text_no-suggestions" style="display: none"></code> <code id="i18n_aria_live_text_one-suggestion" style="display: none"></code> <code id="i18n_aria_live_text_multiple-suggestions" style="display: none"></code> <section class="dismissable-input text-input !pr-3 bg-color-transparent flex items-center h-[40px] min-w-0 relative babybear:w-full babybear:mb-1 typeahead-input location-typeahead-input"> <input aria-autocomplete="list" aria-controls="job-search-bar-location-typeahead-list" aria-haspopup="listbox" aria-label="場所" autocomplete="off" class="dismissable-input__input font-sans text-md text-color-text bg-color-transparent flex items-center flex-1 focus:outline-none placeholder:text-color-text-secondary" data-tracking-control-name="learning-course_dismissable-input" id="job-search-bar-location" maxlength="500" name="location" placeholder="場所" role="combobox" value="Hong Kong" type="search">  <div class="typeahead-input__dropdown container-lined absolute top-[calc(100%+3px)] left-0 w-full rounded-b-md rounded-t-none z-[10] overflow-hidden max-w-none babybear:min-w-full babybear:bottom-0 babybear:overflow-y-auto"> <template class="typeahead-item-template"> <li class="typeahead-input__dropdown-item py-1.5 px-2 hover:cursor-pointer hover:bg-color-surface-new-hover hover:border-y-2 hover:border-solid hover:border-color-container-primary" role="option"> <span class="typeahead-input__dropdown-text font-sans text-sm font-bold text-color-text"></span> </li> </template> <ul class="typeahead-input__dropdown-list w-full" id="job-search-bar-location-typeahead-list" role="listbox"></ul> </div>  <button class="dismissable-input__button text-color-text h-[40px] min-w-[24px] w-[24px] -mr-2 opacity-0 transition-opacity duration-[0.1s] disabled:invisible focus:opacity-100" data-tracking-control-name="learning-course_dismissable-input-clear" type="button"> <label class="sr-only">条件をクリア</label> <icon class="dismissable-input__button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cs55jggk4p3uqh9ozxdmpvjg7"></icon> </button> </section> <input name="geoId" value="102817007" type="hidden"> <input name="trk" value="learning-course_jobs-search-bar_search-submit" type="hidden"> <button class="base-search-bar__submit-btn block basis-[40px] flex-shrink-0 cursor-pointer babymamabear:invisible babymamabear:ml-[-9999px] babymamabear:w-[1px] babymamabear:h-[1px]" aria-label="検索" data-tracking-control-name="learning-course_jobs-search-bar_base-search-bar-search-submit" type="submit"> <icon class="base-search-bar__search-icon onload mx-auto" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cb5bsr4tsn2r4sjg9e3ls4tjl"></icon> </button> </form> </section> <section class="base-search-bar w-full h-full" data-searchbar-type="LEARNING" aria-labelledby="learning-switcher-tab" id="learning-search-panel" role="tabpanel"> <form class="base-search-bar__form w-full flex babymamabear:mx-mobile-container-padding babymamabear:flex-col" role="search" action="/learning/search" data-tracking-control-name="learning-course_learning-search-bar_base-search-bar-form"> <section class="dismissable-input text-input !pr-3 bg-color-transparent flex items-center h-[40px] min-w-0 relative babybear:w-full babybear:mb-1 search-input"> <input aria-label="スキル、分野、ソフトウェアを検索" autocomplete="on" class="dismissable-input__input font-sans text-md text-color-text bg-color-transparent flex items-center flex-1 focus:outline-none placeholder:text-color-text-secondary" data-tracking-control-name="learning-course_learning-search-bar_keywords_dismissable-input" maxlength="500" name="keywords" placeholder="スキル、分野、ソフトウェアを検索" type="search"> <button class="dismissable-input__button text-color-text h-[40px] min-w-[24px] w-[24px] -mr-2 opacity-0 transition-opacity duration-[0.1s] disabled:invisible focus:opacity-100" data-tracking-control-name="learning-course_learning-search-bar_keywords_dismissable-input-clear" type="button"> <label class="sr-only">条件をクリア</label> <icon class="dismissable-input__button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cs55jggk4p3uqh9ozxdmpvjg7"></icon> </button> </section> <input class="nav__search-uoo" name="upsellOrderOrigin" type="hidden"> <input name="trk" value="learning-course_learning-search-bar_search-submit" type="hidden"> <button class="base-search-bar__submit-btn block basis-[40px] flex-shrink-0 cursor-pointer babymamabear:invisible babymamabear:ml-[-9999px] babymamabear:w-[1px] babymamabear:h-[1px]" aria-label="検索" data-tracking-control-name="learning-course_learning-search-bar_base-search-bar-search-submit" type="submit"> <icon class="base-search-bar__search-icon onload mx-auto" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cb5bsr4tsn2r4sjg9e3ls4tjl"></icon> </button> </form> </section>  <div aria-live="polite" class="search-bar__live-text sr-only" role="status"></div> </section>  <div class="nav__cta-container order-3 flex gap-x-1 justify-end min-w-[100px] flex-nowrap flex-shrink-0 babybear:flex-wrap flex-2 babymamabear:min-w-[50px] "> <a class="nav__button-tertiary btn-md btn-tertiary" href="http://jp.linkedin.com/learning/subscription/products?courseSlug=accounting-foundations-3&destRedirectURL=https%3A%2F%2Fjp%2Elinkedin%2Ecom%2Flearning%2Faccounting-foundations-3%2F2283308&trk=learning-course_nav-header-join&upsellTrk=lil_upsell_nav_subscription&session_redirect=https%3A%2F%2Fjp.linkedin.com%2Flearning%2Faccounting-foundations-3%3Ftrk%3Dlearning-topics_learning-search-card_search-card" data-tracking-control-name="lil_upsell_nav_subscription" data-tracking-impression-name="lil_upsell_nav_subscription" data-test-live-nav-primary-cta data-tracking-will-navigate> 無料トライアルを開始 </a> <a class="nav__button-secondary btn-md btn-secondary-emphasis" href="https://www.linkedin.com/learning-login/?redirect=https%3A%2F%2Fwww%2Elinkedin%2Ecom%2Flearning%2Faccounting-foundations-3%3Ftrk%3Dlearning-topics_learning-search-card_search-card%26trk%3Dlearning-topics_learning-search-card_search-card&fromSignIn=true&session_redirect=https%3A%2F%2Fjp.linkedin.com%2Flearning%2Faccounting-foundations-3%3Ftrk%3Dlearning-topics_learning-search-card_search-card&trk=learning-course_nav-header-signin" data-tracking-control-name="learning-course_nav-header-signin" data-tracking-will-navigate> サインイン </a> <a aria-label="サインイン" class="nav__link-person papabear:hidden mamabear:hidden" data-tracking-control-name="learning-course_nav-header-signin" data-tracking-will-navigate href="https://www.linkedin.com/learning-login/?redirect=https%3A%2F%2Fwww%2Elinkedin%2Ecom%2Flearning%2Faccounting-foundations-3%3Ftrk%3Dlearning-topics_learning-search-card_search-card%26trk%3Dlearning-topics_learning-search-card_search-card&fromSignIn=true&session_redirect=https%3A%2F%2Fjp.linkedin.com%2Flearning%2Faccounting-foundations-3%3Ftrk%3Dlearning-topics_learning-search-card_search-card&trk=learning-course_nav-header-signin"> <img class="inline-block relative rounded-[50%] w-4 h-4 bg-color-entity-ghost-background" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/9c8pery4andzj6ohjkjp54ma2" data-ghost-classes="bg-color-entity-ghost-background" data-ghost-url="https://static.licdn.com/aero-v1/sc/h/9c8pery4andzj6ohjkjp54ma2" alt> </a> </div>   </nav> </header>  <div class="cta-banner "> <div class="enterprise-nav"> <div class="enterprise-nav__content-wrapper"> <p id="enterprise-nav-solutions" class="enterprise-nav__content" tabindex="-1"> 製品: </p> <a href="https://learning.linkedin.com/ja-jp/for-entire-companies?src=li-learning-nav&trk=learning-course_enterprise-nav" aria-labelledby="enterprise-nav-solutions business-nav-business" class="enterprise-nav__content" data-tracking-control-name="learning-course_enterprise-nav" data-tracking-will-navigate="true" id="business-nav-business">ビジネス</a> <a href="https://learning.linkedin.com/ja-jp/for-higher-education?src=li-learning-nav&trk=learning-course_enterprise-nav" aria-labelledby="enterprise-nav-solutions business-nav-education" class="enterprise-nav__content" data-tracking-control-name="learning-course_enterprise-nav" data-tracking-will-navigate="true" id="business-nav-education">高等教育</a> <a href="https://learning.linkedin.com/ja-jp/for-governments?src=li-learning-nav&trk=learning-course_enterprise-nav" aria-labelledby="enterprise-nav-solutions business-nav-government" class="enterprise-nav__content" data-tracking-control-name="learning-course_enterprise-nav" data-tracking-will-navigate="true" id="business-nav-government">政府/公共機関</a> <a href="/learning/subscription/teams?veh=lil_upx&src=li-learning-nav&trk=learning-course_enterprise-nav" aria-labelledby="enterprise-nav-solutions business-nav-buy" class="enterprise-nav__content" data-test-live-enterprise-upsell="true" data-tracking-control-name="learning-course_enterprise-nav" data-tracking-will-navigate="true" data-tracking-impression-name="lil_upsell_learning-course_enterprise-nav_teambuy" id="business-nav-buy">法人向けサービス</a> </div> </div>   </div> <main class="main papabear:flex papabear:w-content-max-w papabear:mx-auto papabear:pt-desktop-content-top-margin mamabear:pt-desktop-content-top-margin " id="main-content" role="main"> <section class="core-rail mx-auto papabear:w-core-rail-width mamabear:max-w-[790px] babybear:max-w-[790px]"> <p class="pre-headline"> コース: <a href="https://jp.linkedin.com/learning/accounting-foundations-3?trk=course_title" data-tracking-control-name="course_title" data-tracking-will-navigate="true" class="from-the-course__link">会計の基礎</a> </p> <section class="top-card"> <section class="top-card-layout container-lined overflow-hidden babybear:rounded-[0px]"> <section class="top-card__video-wrapper"> <div class="top-card__video"> <div class="hero-upsell"> <div class="hero-upsell__text-wrap"> <h3 class="hero-upsell__headline"> <icon class="lock-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/2k4trx87nbhljt0s01sd4q7qi"></icon> 今すぐコースを受講しましょう </h3> <h4 class="hero-upsell__subheadline"> 今すぐ登録して、24,100件以上登録されている、業界エキスパート指導のコースを受講しましょう。 </h4> </div> </div> <img class="top-card__video-image" data-delayed-url="https://media.licdn.com/dms/image/v2/C510DAQGvDyEzvWqTsg/learning-public-crop_675_1200/learning-public-crop_675_1200/0/1582219016052?e=2147483647&v=beta&t=_Yrm_kVGpPVib_7CSGSZJVQqZZTcEKaHKvHYToHbXog" alt="管理会計とは">  </div> </section> <div class="top-card-layout__card relative p-2 papabear:p-details-container-padding"> <div class="top-card-layout__entity-info-container flex flex-wrap papabear:flex-nowrap"> <div class="top-card-layout__entity-info flex-grow flex-shrink-0 basis-0 babybear:flex-none babybear:w-full babybear:flex-none babybear:w-full"> <h1 class="top-card-layout__title font-sans text-lg papabear:text-xl font-bold leading-open text-color-text mb-0"> 管理会計とは </h1> <h2 class="top-card-layout__headline break-words font-sans text-md leading-open text-color-text"> コース: <a href="https://jp.linkedin.com/learning/accounting-foundations-3?trk=course_title" data-tracking-control-name="course_title" data-tracking-will-navigate="true" class="from-the-course__link">会計の基礎</a> </h2>   <div class="top-card-layout__cta-container flex flex-wrap mt-0.5 papabear:mt-0 ml-[-12px]"> <a href="http://jp.linkedin.com/learning/subscription/products?courseSlug=accounting-foundations-3&destRedirectURL=https%3A%2F%2Fjp%2Elinkedin%2Ecom%2Flearning%2Faccounting-foundations-3%2F2283308&trk=course_info&upsellTrk=lil_upsell_course_info_subscription" data-tracking-control-name="lil_upsell_course_info_subscription" data-tracking-impression-name="lil_upsell_course_info_subscription" data-litms-tracking-control-name="lil_upsell_course_info_subscription" data-tracking-will-navigate class="top-card__upsell-link top-card-layout__cta mt-2 ml-1.5 h-auto babybear:flex-auto top-card-layout__cta--primary btn-md btn-primary" data-test-live-course-sub-upsell> 1ヶ月の無料トライアルを開始 </a> <a class="buy-for-your-team-cta__link top-card-layout__cta mt-2 ml-1.5 h-auto babybear:flex-auto top-card-layout__cta--secondary btn-md btn-secondary" href="/learning/subscription/teams?veh=lil_upx&src=li-lil-upsell&trk=learning-course_buy-for-your-team-cta" data-tracking-control-name="learning-course_buy-for-your-team-cta" data-tracking-impression-name="lil_upsell_learning-course_buy-for-your-team-cta_teambuy" data-test-live-buy-for-your-team-upsell data-tracking-will-navigate> 法人向けサービス </a> </div> </div>  </div>   </div> </section> </section> <div class="details mx-details-container-padding"> <div class="tabs content-tabs" data-tab-id="course-content-tabs"> <ul class="tabs__list" role="tablist">  <li class="tab flex ml-3 first-of-type:ml-0" role="presentation"> <button aria-selected="true" class="tab-button tab-md tab-selected" data-tracking-control-name="transcripts-tab" data-id="tab__button" role="tab" id="content-tabs__transcripts-btn"> 字幕 </button> </li>  <li class="tab flex ml-3 first-of-type:ml-0" role="presentation"> <button aria-selected="false" class="tab-button tab-md " data-tracking-control-name="offline-tab" data-id="tab__button" role="tab" tabindex="-1" id="content-tabs__offline-btn" data-test-live-offline-tab> オフライン視聴 </button> </li> </ul>  <div class="tab__panel" tabindex="0" role="tabpanel"> <section class="core-section-container my-3 transcripts">  <h2 class="core-section-container__title section-title"> 管理会計とは </h2>  <div class="core-section-container__content break-words"> <div class="transcripts__copy"> <span class="transcripts__quotation">“</span> <p> 会計の３つ目の領域は管理会計です。財務会計は、事業の運営状況について概要を外部に伝えるものでした。組織では、内部で意思決定する際にも情報が必要です。この内部情報が、管理会計の対象です。管理会計のデータは、日常的な意思決定のために内部で使用する詳細な非公開情報と考えてください。管理会計情報の例を見てみましょう。木製家具の事業を営んでいるとします。特注でオーク材のテーブルの依頼がありました。テーブルを売るべきか、売るのなら価格はどうするかを適切に判断するには、その制作費を知る必要があります。そのため、商品の原価計算は管理会計に含まれ、また損益分岐点分析も含まれます。地域のショッピングセンターにスキューバダイビングの店を開くとします。リスクのある試みですが、検討を進めてみましょう。最初にすべきことは、店長の給与を計算することです。それから店の賃料を計算に入れ、毎月何人のお客さんが店を利用すれば収支が合い、損失が出ないかを計算します。そして、予算管理も管理会計の一部です。多くの起業家は、予算管理、つまり数値による計画を怠ったために失敗しています。たとえば、現金の予算を策定しておけば、現金の不足を事前に、場合によっては数か月も前に予測できます。つまり会社は、現金不足の事態に前もって対処することができるのです。予算管理ができていないと、問題が差し迫っても事前に察知できず、不安やストレスに満ちた毎日になるでしょう。業績評価も管理会計に含まれます。実績を上げる従業員もいれば、それほどでもない従業員もいます。実績に応じた報酬が適切です。そのためには、社内の各従業員、各商品、各プロセスを評価するためのデータを収集する仕組みが必要です。内部の意思決定には長期的な判断も含まれ、そのためのデータ収集も必要です。これは資本予算と呼ばれ、管理会計の重要な要素です。管理会計は、特別注文を受けるべきか、製造工程を省くべきか、生産を外部委託すべきかというような、特別な決定に結びつきます。外部委託を例に考えましょう。カリフォルニアにある今の設備を廃止し、生産を外部に委託したほうがいいでしょうか。ブラジルやエチオピアで生産できるかもしれません。あらゆる可能性が考えられます。… </p> </div> </div> </section> </div>  <div class="tab__panel" tabindex="0" role="tabpanel" hidden> <section class="core-section-container my-3 offline">  <h2 class="core-section-container__title section-title"> コースをダウンロードして学習しましょう。 </h2>  <div class="core-section-container__content break-words"> <p class="offline__description"> ラーニングコースをダウンロードしてオフラインで視聴しましょう。ダウンロードしたコースはLinkedInラーニングのモバイルアプリ (iOSまたはAndroid) で視聴できます。 </p> <div class="offline__link-container"> <a class="offline__link" href="https://itunes.apple.com/jp/app/apple-store/id1084807225?ls=1&pt=10746&mt=8&ct=learning_course_tab_viewoffline&trk=apple_app_store" data-tracking-control-name="apple_app_store" data-tracking-will-navigate rel="noopener noreferrer" target="_blank"> <img alt="App Storeからダウンロード" class="offline__image" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/emczv26hz24woii2j4aleyry"> </a> <a class="offline__link" href="https://play.google.com/store/apps/details?id=com.linkedin.android.learning&referrer=utm_source=linkedinlearning&utm_medium=mobileWeb&utm_campaign=learning_guest&hl=jp&ct=learning_course_tab_viewoffline&trk=google_play_store" data-tracking-control-name="google_play_store" data-tracking-will-navigate rel="noopener noreferrer" target="_blank"> <img alt="Google Playからダウンロード" class="offline__image" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/535kqf5rsexfx0lucb3t6palb"> </a> </div> <div class="footer-upsell-link"> <span class="footer-upsell-link__description"> どこからでも気軽に学習しましょう。 </span> <a href="http://jp.linkedin.com/learning/subscription/products?courseSlug=accounting-foundations-3&destRedirectURL=https%3A%2F%2Fjp%2Elinkedin%2Ecom%2Flearning%2Faccounting-foundations-3%2F2283308&trk=offline_viewing&upsellTrk=lil_upsell_offline_viewing_subscription" data-tracking-control-name="lil_upsell_offline_viewing_subscription" data-tracking-impression-name="lil_upsell_offline_viewing_subscription" data-litms-tracking-control-name="lil_upsell_offline_viewing_subscription" data-tracking-will-navigate class="offline__upsell-link" data-test-live-offline-footer-sub-upsell> 無料トライアルを試しましょう。 </a> </div> </div> </section> </div> </div> </div> </section> <section class="right-rail papabear:w-right-rail-width papabear:ml-column-gutter mamabear:max-w-[790px] mamabear:px-mobile-container-padding babybear:max-w-[790px] babybear:px-mobile-container-padding"> <section class="table-of-contents mb-4"> <h2 class="table-of-contents__header"> 目次 </h2> <ul class="table-of-contents__list"> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> イントロダクション <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> イントロダクション <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283306?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <icon class="table-of-contents__item-status table-of-contents__item-status--unlocked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/5jwhkytplzxiejvhzfu0t7m8l" data-svg-class-name="table-of-contents__item-status-svg--unlocked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 「会計の基礎」へようこそ </div> <div class="table-of-contents__item-duration"> 1分30秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286180?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> コースを受講する前に </div> <div class="table-of-contents__item-duration"> 30秒 </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button show-more-less__button--hide" aria-expanded="true" data-tracking-control-name="learning-course_toc-section_show_more"> 1. 会計とは <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button " aria-expanded="true" data-tracking-control-name="learning-course_toc-section_show_more"> 1. 会計とは <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list " data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287062?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 会計の4つの領域とは </div> <div class="table-of-contents__item-duration"> 2分42秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286181?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 簿記とは </div> <div class="table-of-contents__item-duration"> 2分18秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283307?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <icon class="table-of-contents__item-status table-of-contents__item-status--unlocked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/5jwhkytplzxiejvhzfu0t7m8l" data-svg-class-name="table-of-contents__item-status-svg--unlocked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 財務会計とは </div> <div class="table-of-contents__item-duration"> 2分34秒 </div> </div> </a> </li> <li class="toc-item toc-item--active"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283308?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="true"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 管理会計とは </div> <div class="table-of-contents__item-duration"> 3分10秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283309?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 税務会計とは </div> <div class="table-of-contents__item-duration"> 3分17秒 </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 2. 財務会計：貸借対照表を理解する <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 2. 財務会計：貸借対照表を理解する <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286182?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 財務諸表を利用するのは誰か </div> <div class="table-of-contents__item-duration"> 3分24秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286183?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 会計等式とは </div> <div class="table-of-contents__item-duration"> 2分9秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283310?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 資産とは何か </div> <div class="table-of-contents__item-duration"> 2分21秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287063?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <icon class="table-of-contents__item-status table-of-contents__item-status--unlocked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/5jwhkytplzxiejvhzfu0t7m8l" data-svg-class-name="table-of-contents__item-status-svg--unlocked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 負債とは何か </div> <div class="table-of-contents__item-duration"> 3分30秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283311?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 純資産とは何か </div> <div class="table-of-contents__item-duration"> 2分12秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283312?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 貸借対照表の例：Walmart社の資産を確認する </div> <div class="table-of-contents__item-duration"> 3分46秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286184?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 貸借対照表の例：Walmart社の負債と純資産を確認する </div> <div class="table-of-contents__item-duration"> 3分48秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287064?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 貸借対照表の制限事項を理解する </div> <div class="table-of-contents__item-duration"> 3分29秒 </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 3. 財務会計：損益計算書とキャッシュフローを理解する <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 3. 財務会計：損益計算書とキャッシュフローを理解する <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283313?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 貸借対照表と損益計算書を比較する </div> <div class="table-of-contents__item-duration"> 2分15秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286185?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 損益計算書の概要を理解する </div> <div class="table-of-contents__item-duration"> 3分24秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286186?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 1株当たり利益（EPS）とは </div> <div class="table-of-contents__item-duration"> 1分34秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283314?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <icon class="table-of-contents__item-status table-of-contents__item-status--unlocked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/5jwhkytplzxiejvhzfu0t7m8l" data-svg-class-name="table-of-contents__item-status-svg--unlocked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 損益計算書の例：Walmart社の収益を理解する </div> <div class="table-of-contents__item-duration"> 2分20秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286187?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 損益計算書の例：Walmart社の費用を理解する </div> <div class="table-of-contents__item-duration"> 3分2秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283315?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> キャッシュフロー計算書の概要を理解する </div> <div class="table-of-contents__item-duration"> 3分7秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287065?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> キャッシュフローの例を確認する </div> <div class="table-of-contents__item-duration"> 2分35秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287066?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 財務報告のまとめ </div> <div class="table-of-contents__item-duration"> 2分29秒 </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 4. 管理会計を理解する <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 4. 管理会計を理解する <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283316?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> DuPont社と管理会計 </div> <div class="table-of-contents__item-duration"> 2分2秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287067?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 管理会計の詳細を理解する </div> <div class="table-of-contents__item-duration"> 3分8秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287068?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 製品の原価を計算する：材料費と労務費 </div> <div class="table-of-contents__item-duration"> 3分11秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287069?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 製品の原価を計算する：間接費 </div> <div class="table-of-contents__item-duration"> 3分37秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287070?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <icon class="table-of-contents__item-status table-of-contents__item-status--unlocked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/5jwhkytplzxiejvhzfu0t7m8l" data-svg-class-name="table-of-contents__item-status-svg--unlocked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 損益分岐点分析をする：計算 </div> <div class="table-of-contents__item-duration"> 3分49秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286188?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 損益分岐点分析をする：考え方と使い方 </div> <div class="table-of-contents__item-duration"> 3分7秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287071?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 予算を立てる：現実的な基準を知る </div> <div class="table-of-contents__item-duration"> 3分33秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287072?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 予算を立てる：事前に問題を解決する </div> <div class="table-of-contents__item-duration"> 2分55秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286189?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 業績評価を活用する：採掘コンテストの場合 </div> <div class="table-of-contents__item-duration"> 3分22秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283317?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 業績評価を活用する：眼鏡店の場合 </div> <div class="table-of-contents__item-duration"> 3分24秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287073?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 業績評価を活用する：スタイス家の息子の場合 </div> <div class="table-of-contents__item-duration"> 3分24秒 </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 5. 所得税を理解する <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 5. 所得税を理解する <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286190?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 所得税の歴史について </div> <div class="table-of-contents__item-duration"> 2分19秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286191?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 税率区分とは </div> <div class="table-of-contents__item-duration"> 3分39秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283318?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 平均税率と限界税率とは </div> <div class="table-of-contents__item-duration"> 3分41秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286192?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 課税控除と税額控除とは </div> <div class="table-of-contents__item-duration"> 3分22秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2286193?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> キャピタルゲインと通常所得とは </div> <div class="table-of-contents__item-duration"> 3分51秒 </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2287074?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 所得税のまとめ </div> <div class="table-of-contents__item-duration"> 2分56秒 </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> おわりに <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> おわりに <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://jp.linkedin.com/learning/accounting-foundations-3/2283319?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(ロック済み)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> 次のステップへ </div> <div class="table-of-contents__item-duration"> 2分42秒 </div> </div> </a> </li> </ul>  </div> </li> </ul> </section> </section> </main> <div class="pre-footer "> <section class="core-section-container my-3 price-disclaimer">    <div class="core-section-container__content break-words"> <p class="price-disclaimer__copy"> <sup class="price-disclaimer__copy--sup">*</sup>料金は、プロフィールまたはサインイン/登録時に入力された国情報によって異なる場合があります。 </p> </div> </section> <section class="tw-linkster bg-cool-gray-20 browse-map" data-impression-id="learning-course_linkster" data-js-module-id="linkster"> <div class="max-w-screen-content-max-w w-full flex justify-between my-0 mx-auto mamabear:px-3 babybear:px-2 babybear:flex-col"> <div class="flex-1 w-1/2 pt-2 pr-4 pb-4 pl-0 babybear:pb-2 babybear:w-full babybear:border-b-1 babybear:border-solid babybear:border-color-border-low-emphasis babybear:last:border-b-0"> <h3 class="text-md font-bold text-color-text leading-open"> ビジネストピックを検索 </h3> <ul class="my-1"> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/customer-service-16114553?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> カスタマーサービス </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/career-development-16116188?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> キャリアアップ </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/15d84ad7-5f46-3ffb-bdad-5e2231d79767?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> キャリア開発 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/diversity-equity-and-inclusion-dei?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> ダイバーシティ、エクイティ、インクルージョン、ビロンギング (DEIB) </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/business-software-and-tools?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> ビジネス用ソフトウェアとツール </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/finance-and-accounting?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> ファイナンス／会計 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/project-management-16114554?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> プロジェクトマネジメント </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/marketing-2?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> マーケティング </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/leadership-and-management-16115192?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> リーダーシップ／マネジメント </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/training-and-education?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> 中小企業／起業家精神 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/human-resources-16112716?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> 人事管理 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/business-analysis-and-strategy?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> 企業分析と戦略 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/sales-16111832?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> 営業 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/training-and-education-16116189?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> 研修／教育 </a> </li> </ul> <a class="link tw-linkster-general-link" aria-label="ビジネスコースをすべて表示" href="https://jp.linkedin.com/learning/topics/business?trk=learning-course_browsemap_general-link" data-tracking-control-name="learning-course_browsemap_general-link" data-tracking-will-navigate> すべて表示 </a> </div> <div class="flex-1 w-1/2 pt-2 pr-4 pb-4 pl-0 babybear:pb-2 babybear:w-full babybear:border-b-1 babybear:border-solid babybear:border-color-border-low-emphasis babybear:last:border-b-0"> <h3 class="text-md font-bold text-color-text leading-open"> クリエイティブトピックを検索 </h3> <ul class="my-1"> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/aec?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> AEC </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/user-experience-16114555?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> UX (ユーザー体験） </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/animation-and-illustration?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> アニメーション／イラスト </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/web-design-and-ux?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> ウェブデザイン </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/audio-and-music?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> オーディオ／音楽 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/graphic-design-16116191?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> グラフィックデザイン </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/motion-graphics-and-vfx-16112718?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> モーショングラフィックス／視覚効果 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/digital-imaging-photography-2?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> 写真撮影 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/video-audio-2?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> 動画 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/product-and-manufacturing?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> 製品／製造業 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/visualization-and-real-time?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> 視覚化とリアルタイム </a> </li> </ul> <a class="link tw-linkster-general-link" aria-label="クリエイティブコースをすべて表示" href="https://jp.linkedin.com/learning/topics/creative?trk=learning-course_browsemap_general-link" data-tracking-control-name="learning-course_browsemap_general-link" data-tracking-will-navigate> すべて表示 </a> </div> <div class="flex-1 w-1/2 pt-2 pr-4 pb-4 pl-0 babybear:pb-2 babybear:w-full babybear:border-b-1 babybear:border-solid babybear:border-color-border-low-emphasis babybear:last:border-b-0"> <h3 class="text-md font-bold text-color-text leading-open"> テクノロジートピックを検索 </h3> <ul class="my-1"> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/artificial-intelligence-ai?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> AI </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/devops-2?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> DevOps </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/it-help-desk-16113686?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> ITサポート </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/web-development-16115197?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> ウェブ開発 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/cloud-computing-16111833?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> クラウドコンピューティング </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/security?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> サイバーセキュリティ </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/software-development-8568572?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> ソフトウェア開発 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/data-science-16115196?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> データサイエンス </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/database-management?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> データベース管理 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/it-operations-and-security?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> ネットワーク／システム管理 </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://jp.linkedin.com/learning/topics/mobile-development?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> モバイル開発 </a> </li> </ul> <a class="link tw-linkster-general-link" aria-label="テクノロジーコースをすべて表示" href="https://jp.linkedin.com/learning/topics/technology?trk=learning-course_browsemap_general-link" data-tracking-control-name="learning-course_browsemap_general-link" data-tracking-will-navigate> すべて表示 </a> </div> </div> </section> </div> <footer class="li-footer bg-transparent w-full "> <ul class="li-footer__list flex flex-wrap flex-row items-start justify-start w-full h-auto min-h-[50px] my-[0px] mx-auto py-3 px-2 papabear:w-[1128px] papabear:p-0"> <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <span class="sr-only">LinkedIn</span> <icon class="li-footer__copy-logo text-color-logo-brand-alt inline-block self-center h-[14px] w-[56px] mr-1" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/e12h2cd8ac580qen9qdd0qks8"></icon> <span class="li-footer__copy-text flex items-center">© 2024</span> </li> <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <a class="li-footer__item-link flex items-center font-sans text-xs font-bold text-color-text-low-emphasis hover:text-color-link-hover focus:text-color-link-focus" href="https://about.linkedin.com?trk=d_learning_course_video_guest_footer-about" data-tracking-control-name="d_learning_course_video_guest_footer-about" data-tracking-will-navigate> 会社概要 </a> </li> <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <a class="li-footer__item-link flex items-center font-sans text-xs font-bold text-color-text-low-emphasis hover:text-color-link-hover focus:text-color-link-focus" href="https://www.linkedin.com/accessibility?trk=d_learning_course_video_guest_footer-accessibility" data-tracking-control-name="d_learning_course_video_guest_footer-accessibility" data-tracking-will-navigate> アクセシビリティ </a> </li> <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <a class="li-footer__item-link flex items-center font-sans text-xs font-bold text-color-text-low-emphasis hover:text-color-link-hover focus:text-color-link-focus" href="https://www.linkedin.com/legal/user-agreement?trk=d_learning_course_video_guest_footer-user-agreement" data-tracking-control-name="d_learning_course_video_guest_footer-user-agreement" data-tracking-will-navigate> 利用規約 </a> </li> <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <a class="li-footer__item-link flex items-center font-sans text-xs font-bold text-color-text-low-emphasis hover:text-color-link-hover focus:text-color-link-focus" href="https://www.linkedin.com/legal/privacy-policy?trk=d_learning_course_video_guest_footer-privacy-policy" data-tracking-control-name="d_learning_course_video_guest_footer-privacy-policy" data-tracking-will-navigate> プライバシーポリシー </a> </li>  <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <a class="li-footer__item-link flex items-center font-sans text-xs font-bold text-color-text-low-emphasis hover:text-color-link-hover focus:text-color-link-focus" href="https://www.linkedin.com/legal/cookie-policy?trk=d_learning_course_video_guest_footer-cookie-policy" data-tracking-control-name="d_learning_course_video_guest_footer-cookie-policy" data-tracking-will-navigate> Cookieポリシー </a> </li> <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <a class="li-footer__item-link flex items-center font-sans text-xs font-bold text-color-text-low-emphasis hover:text-color-link-hover focus:text-color-link-focus" href="https://www.linkedin.com/legal/copyright-policy?trk=d_learning_course_video_guest_footer-copyright-policy" data-tracking-control-name="d_learning_course_video_guest_footer-copyright-policy" data-tracking-will-navigate> 著作権ポリシー </a> </li> <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <a class="li-footer__item-link flex items-center font-sans text-xs font-bold text-color-text-low-emphasis hover:text-color-link-hover focus:text-color-link-focus" href="https://brand.linkedin.com/policies?trk=d_learning_course_video_guest_footer-brand-policy" data-tracking-control-name="d_learning_course_video_guest_footer-brand-policy" data-tracking-will-navigate> ブランドポリシー </a> </li> <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <a class="li-footer__item-link flex items-center font-sans text-xs font-bold text-color-text-low-emphasis hover:text-color-link-hover focus:text-color-link-focus" href="https://www.linkedin.com/psettings/guest-controls?trk=d_learning_course_video_guest_footer-guest-controls" data-tracking-control-name="d_learning_course_video_guest_footer-guest-controls" data-tracking-will-navigate> ゲスト向け管理ページ </a> </li> <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <a class="li-footer__item-link flex items-center font-sans text-xs font-bold text-color-text-low-emphasis hover:text-color-link-hover focus:text-color-link-focus" href="https://www.linkedin.com/legal/professional-community-policies?trk=d_learning_course_video_guest_footer-community-guide" data-tracking-control-name="d_learning_course_video_guest_footer-community-guide" data-tracking-will-navigate> コミュニティガイドライン </a> </li>  <li class="li-footer__item font-sans text-xs text-color-text-low-emphasis flex flex-shrink-0 justify-start p-1 relative w-50% papabear:justify-center papabear:w-auto"> <div class="collapsible-dropdown collapsible-dropdown--footer collapsible-dropdown--up flex items-center relative hyphens-auto language-selector z-2">  <ul class="collapsible-dropdown__list hidden container-raised absolute w-auto overflow-y-auto flex-col items-stretch z-1 bottom-[100%] top-auto" role="menu" tabindex="-1"> <li class="language-selector__item" role="presentation">  <button aria-label="العربية (アラビア語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-ar_AE" data-locale="ar_AE" role="menuitem" lang="ar_AE"> العربية (アラビア語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="বাংলা (ベンガル語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-bn_IN" data-locale="bn_IN" role="menuitem" lang="bn_IN"> বাংলা (ベンガル語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Čeština (チェコ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-cs_CZ" data-locale="cs_CZ" role="menuitem" lang="cs_CZ"> Čeština (チェコ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Dansk (デンマーク語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-da_DK" data-locale="da_DK" role="menuitem" lang="da_DK"> Dansk (デンマーク語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Deutsch (ドイツ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-de_DE" data-locale="de_DE" role="menuitem" lang="de_DE"> Deutsch (ドイツ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Ελληνικά (ギリシャ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-el_GR" data-locale="el_GR" role="menuitem" lang="el_GR"> Ελληνικά (ギリシャ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="English (英語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-en_US" data-locale="en_US" role="menuitem" lang="en_US"> English (英語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Español (スペイン語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-es_ES" data-locale="es_ES" role="menuitem" lang="es_ES"> Español (スペイン語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="فارسی (ペルシア語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-fa_IR" data-locale="fa_IR" role="menuitem" lang="fa_IR"> فارسی (ペルシア語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Suomi (フィンランド語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-fi_FI" data-locale="fi_FI" role="menuitem" lang="fi_FI"> Suomi (フィンランド語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Français (フランス語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-fr_FR" data-locale="fr_FR" role="menuitem" lang="fr_FR"> Français (フランス語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="हिंदी (ヒンディー語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-hi_IN" data-locale="hi_IN" role="menuitem" lang="hi_IN"> हिंदी (ヒンディー語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Magyar (ハンガリー語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-hu_HU" data-locale="hu_HU" role="menuitem" lang="hu_HU"> Magyar (ハンガリー語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Bahasa Indonesia (インドネシア語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-in_ID" data-locale="in_ID" role="menuitem" lang="in_ID"> Bahasa Indonesia (インドネシア語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Italiano (イタリア語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-it_IT" data-locale="it_IT" role="menuitem" lang="it_IT"> Italiano (イタリア語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="עברית (ヘブライ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-iw_IL" data-locale="iw_IL" role="menuitem" lang="iw_IL"> עברית (ヘブライ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="日本語 (日本語)が選択されています" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link--selected" data-tracking-control-name="language-selector-ja_JP" data-locale="ja_JP" role="menuitem" lang="ja_JP"> <strong>日本語 (日本語)</strong> </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="한국어 (韓国語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-ko_KR" data-locale="ko_KR" role="menuitem" lang="ko_KR"> 한국어 (韓国語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="मराठी (マラーティー語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-mr_IN" data-locale="mr_IN" role="menuitem" lang="mr_IN"> मराठी (マラーティー語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Bahasa Malaysia (マレー語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-ms_MY" data-locale="ms_MY" role="menuitem" lang="ms_MY"> Bahasa Malaysia (マレー語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Nederlands (オランダ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-nl_NL" data-locale="nl_NL" role="menuitem" lang="nl_NL"> Nederlands (オランダ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Norsk (ノルウェー語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-no_NO" data-locale="no_NO" role="menuitem" lang="no_NO"> Norsk (ノルウェー語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="ਪੰਜਾਬੀ (パンジャブ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-pa_IN" data-locale="pa_IN" role="menuitem" lang="pa_IN"> ਪੰਜਾਬੀ (パンジャブ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Polski (ポーランド語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-pl_PL" data-locale="pl_PL" role="menuitem" lang="pl_PL"> Polski (ポーランド語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Português (ポルトガル語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-pt_BR" data-locale="pt_BR" role="menuitem" lang="pt_BR"> Português (ポルトガル語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Română (ルーマニア語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-ro_RO" data-locale="ro_RO" role="menuitem" lang="ro_RO"> Română (ルーマニア語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Русский (ロシア語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-ru_RU" data-locale="ru_RU" role="menuitem" lang="ru_RU"> Русский (ロシア語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Svenska (スウェーデン語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-sv_SE" data-locale="sv_SE" role="menuitem" lang="sv_SE"> Svenska (スウェーデン語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="తెలుగు (テルグ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-te_IN" data-locale="te_IN" role="menuitem" lang="te_IN"> తెలుగు (テルグ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="ภาษาไทย (タイ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-th_TH" data-locale="th_TH" role="menuitem" lang="th_TH"> ภาษาไทย (タイ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Tagalog (タガログ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-tl_PH" data-locale="tl_PH" role="menuitem" lang="tl_PH"> Tagalog (タガログ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Türkçe (トルコ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-tr_TR" data-locale="tr_TR" role="menuitem" lang="tr_TR"> Türkçe (トルコ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Українська (ウクライナ語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-uk_UA" data-locale="uk_UA" role="menuitem" lang="uk_UA"> Українська (ウクライナ語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="Tiếng Việt (ベトナム語)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-vi_VN" data-locale="vi_VN" role="menuitem" lang="vi_VN"> Tiếng Việt (ベトナム語) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="简体中文 (中国語 - 簡体字)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-zh_CN" data-locale="zh_CN" role="menuitem" lang="zh_CN"> 简体中文 (中国語 - 簡体字) </button> </li> <li class="language-selector__item" role="presentation">  <button aria-label="正體中文 (中国語 - 繁体字)" class="font-sans text-xs link block py-[5px] px-2 w-full hover:cursor-pointer hover:bg-color-action hover:text-color-text-on-dark focus:bg-color-action focus:text-color-text-on-dark language-selector__link !font-regular" data-tracking-control-name="language-selector-zh_TW" data-locale="zh_TW" role="menuitem" lang="zh_TW"> 正體中文 (中国語 - 繁体字) </button> </li>  </ul> <button class="language-selector__button select-none relative pr-2 font-sans text-xs font-bold text-color-text-low-emphasis hover:text-color-link-hover hover:cursor-pointer focus:text-color-link-focus focus:outline-dotted focus:outline-1" aria-expanded="false" data-tracking-control-name="footer-lang-dropdown_trigger"> <span class="language-selector__label-text mr-0.5 break-words"> 言語 </span> <icon class="language-selector__label-chevron w-2 h-2 absolute top-0 right-0" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> </div> </li> </ul>  </footer> <script src="https://static.licdn.com/aero-v1/sc/h/eh08muqvrde4h3hc6koyij5ti" async></script>  <script src="https://static.licdn.com/aero-v1/sc/h/ek2tdg64hm7rdsrulg3lyo2vc" async defer></script> <script data-delayed-url="https://static.licdn.com/aero-v1/sc/h/81wy0f4hfrhoilx9eqdwg202z" data-module-id="media-player"></script> <code id="trackingData" style="display: none"></code> <code id="alcOnlyData" style="display: none"></code> </body> </html>

CINXE.COM

「管理会計とは - 会計の基礎」の動画チュートリアル | LinkedInラーニング