{"id":1437,"date":"2026-08-05T09:15:58","date_gmt":"2026-08-05T00:15:58","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/profitable-bankruptcy-english\/"},"modified":"2026-08-05T09:15:58","modified_gmt":"2026-08-05T00:15:58","slug":"profitable-bankruptcy-english","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/profitable-bankruptcy-english\/","title":{"rendered":"\u9ed2\u5b57\u5012\u7523\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u3044\u3046\uff1f\u81ea\u7136\u306a\u8868\u73fe\u30fb\u4f8b\u6587\u3068\u4f7f\u3044\u5206\u3051"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u306f\u5e83\u544a\u30fbPR\u3092\u542b\u307f\u307e\u3059\u3002\u82f1\u8a9e\u306e\u6cd5\u5f8b\u7528\u8a9e\u3068\u5012\u7523\u624b\u7d9a\u306e\u610f\u5473\u306f\u56fd\u30fb\u5730\u57df\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u5951\u7d04\u66f8\u3001\u6cd5\u7684\u901a\u77e5\u3001\u88c1\u5224\u30fb\u5012\u7523\u624b\u7d9a\u306b\u4f7f\u3046\u5834\u5408\u306f\u3001\u5bfe\u8c61\u56fd\u306e\u5f01\u8b77\u58eb\u3084\u5012\u7523\u5b9f\u52d9\u306e\u5c02\u9580\u5bb6\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u5012\u7523\u306f\u82f1\u8a9e\u3067\u4e00\u8a9e\u306b\u56fa\u5b9a\u305b\u305a\u3001<strong><code>cash-flow insolvency despite being profitable<\/code><\/strong> \u3084 <strong><code>a profitable company failed because it ran out of cash<\/code><\/strong> \u3068\u8aac\u660e\u3059\u308b\u3068\u610f\u5473\u304c\u4f1d\u308f\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<code>black-ink bankruptcy<\/code> \u3068\u3044\u3046\u8a33\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u7279\u6709\u306e\u8868\u73fe\u3068\u3057\u3066\u8aac\u660e\u3092\u6dfb\u3048\u308b\u65b9\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u4f7f\u3046\u5834\u9762\u306b\u3088\u3063\u3066\u3001\u7528\u8a9e\u4e2d\u5fc3\u306e\u8868\u73fe\u3068\u5e73\u6613\u306a\u8aac\u660e\u6587\u3092\u4f7f\u3044\u5206\u3051\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\u8868\u73fe\u3092\u3001\u30e1\u30fc\u30eb\u3001\u4f1a\u8b70\u3001\u6c7a\u7b97\u8aac\u660e\u3001\u8a18\u4e8b\u898b\u51fa\u3057\u306a\u3069\u306e\u7528\u9014\u5225\u306b\u6574\u7406\u3057\u307e\u3059\u3002<code>bankruptcy<\/code>\u3001<code>insolvency<\/code>\u3001<code>cash-flow insolvency<\/code> \u306e\u9055\u3044\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u7528\u9014\u5225\u306e\u304a\u3059\u3059\u3081\u8868\u73fe<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ul class=\"wp-block-list\">\n<li>\u610f\u5473\u3092\u6b63\u78ba\u306b\u8aac\u660e\u3059\u308b: <code>cash-flow insolvency despite being profitable<\/code><\/li>\n<li>\u5e73\u6613\u306b\u4f1d\u3048\u308b: <code>The company was profitable on paper but ran out of cash.<\/code><\/li>\n<li>\u65e5\u672c\u8a9e\u7528\u8a9e\u3092\u7d39\u4ecb\u3059\u308b: <code>black-ink bankruptcy<\/code> \u3068\u8aac\u660e\u6587\u3092\u4f75\u8a18\u3059\u308b<\/li>\n<li>\u6cd5\u7684\u306a\u72b6\u614b\u3092\u8ff0\u3079\u308b: \u5bfe\u8c61\u56fd\u306e\u5b9a\u7fa9\u306b\u5408\u308f\u305b\u3066 <code>insolvency<\/code> \u3084\u624b\u7d9a\u540d\u3092\u4f7f\u3046<\/li>\n<\/ul>\n\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\u306f\u7528\u9014\u306b\u5408\u308f\u305b\u30663\u901a\u308a\u3067\u8868\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u9ed2\u5b57\u5012\u7523\u300d\u3068\u5b8c\u5168\u306b\u540c\u3058\u610f\u5473\u3067\u3001\u3069\u306e\u56fd\u30fb\u5834\u9762\u3067\u3082\u4f7f\u3048\u308b\u82f1\u5358\u8a9e\u304c1\u3064\u3060\u3051\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1d\u3048\u308b\u76f8\u624b\u3068\u6587\u66f8\u306e\u76ee\u7684\u306b\u5408\u308f\u305b\u3001\u6b21\u306e3\u901a\u308a\u304b\u3089\u9078\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u8868\u73fe<\/th><th>\u65e5\u672c\u8a9e\u306e\u610f\u5473<\/th><th>\u5411\u3044\u3066\u3044\u308b\u5834\u9762<\/th><\/tr>\n<tr><td><code>black-ink bankruptcy<\/code><\/td><td>\u9ed2\u5b57\u5012\u7523\u306e\u76f4\u8a33\u306b\u8fd1\u3044\u8868\u73fe<\/td><td>\u65e5\u672c\u306e\u7d4c\u55b6\u7528\u8a9e\u3092\u7d39\u4ecb\u3059\u308b\u8a18\u4e8b\u30fb\u7814\u7a76<\/td><\/tr>\n<tr><td><code>cash-flow insolvency despite being profitable<\/code><\/td><td>\u5229\u76ca\u306f\u3042\u308b\u304c\u8cc7\u91d1\u4e0d\u8db3\u3067\u652f\u6255\u4e0d\u80fd<\/td><td>\u8ca1\u52d9\u8aac\u660e\u3001\u5c02\u9580\u7684\u306a\u8cc7\u6599<\/td><\/tr>\n<tr><td><code>a profitable company failed because it ran out of cash<\/code><\/td><td>\u9ed2\u5b57\u4f01\u696d\u304c\u73fe\u91d1\u4e0d\u8db3\u3067\u884c\u304d\u8a70\u307e\u3063\u305f<\/td><td>\u4f1a\u8b70\u3001\u30e1\u30fc\u30eb\u3001\u4e00\u822c\u5411\u3051\u8aac\u660e<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u3082\u8aa4\u89e3\u304c\u5c11\u306a\u3044\u306e\u306f\u30013\u3064\u76ee\u306e\u3088\u3046\u306b\u72b6\u6cc1\u3092\u6587\u7ae0\u3067\u8aac\u660e\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<code>profitable<\/code> \u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3053\u3068\u3001<code>ran out of cash<\/code> \u306f\u73fe\u91d1\u3092\u4f7f\u3044\u679c\u305f\u3057\u305f\u3053\u3068\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u77ed\u304f\u8a00\u3046\u306a\u3089cash-flow insolvency<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u306e\u6587\u8108\u3067\u77ed\u304f\u8868\u3059\u306a\u3089\u3001<code>cash-flow insolvency<\/code> \u304c\u5019\u88dc\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u7dcf\u984d\u3060\u3051\u3067\u306f\u306a\u304f\u3001<strong>\u671f\u65e5\u306b\u5fc5\u8981\u306a\u652f\u6255\u3044\u304c\u3067\u304d\u308b\u304b<\/strong>\u3068\u3044\u3046\u73fe\u91d1\u9762\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u8868\u73fe\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u6e08\u7523\u696d\u7701\u306e\u8cc7\u6599\u3067\u3082\u3001<code>cash-flow insolvency<\/code> \u3068 <code>balance-sheet insolvency<\/code> \u3092\u5206\u3051\u3066\u3044\u307e\u3059\u3002\u524d\u8005\u306f\u652f\u6255\u671f\u65e5\u306e\u8cc7\u91d1\u4e0d\u8db3\u3001\u5f8c\u8005\u306f\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u95a2\u4fc2\u3092\u898b\u308b\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u822c\u5411\u3051\u306b\u306f\u8aac\u660e\u6587\u304c\u4f1d\u308f\u308a\u3084\u3059\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u8a9e\u306e\u5c02\u9580\u7528\u8a9e\u306b\u6163\u308c\u3066\u3044\u306a\u3044\u76f8\u624b\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u6587\u304c\u4f7f\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The company reported a profit but could not pay its bills when they became due.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u610f\u5473\u306f\u300c\u305d\u306e\u4f1a\u793e\u306f\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u652f\u6255\u671f\u65e5\u306b\u8acb\u6c42\u3092\u6255\u3048\u307e\u305b\u3093\u3067\u3057\u305f\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u9ed2\u5b57\u5012\u7523\u306e\u4e2d\u5fc3\u306f\u300c\u5229\u76ca\u304c\u3042\u308b\u3053\u3068\u300d\u3068\u300c\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u304c\u3042\u308b\u3053\u3068\u300d\u306e\u305a\u308c\u3067\u3059\u3002<\/span><\/strong>\u82f1\u8a33\u3067\u3082\u3001\u3053\u306e2\u70b9\u3092\u4e00\u3064\u306e\u6587\u306b\u5165\u308c\u308b\u3068\u610f\u5473\u304c\u5d29\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u8cc7\u91d1\u7e70\u308a\u300d\u305d\u306e\u3082\u306e\u306e\u82f1\u8a9e\u8868\u73fe\u306f\u3001<a href=\"\/column\/shikinguri-english\/\">\u8cc7\u91d1\u7e70\u308a\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u3044\u3046\uff1f<\/a>\u3067 <code>cash flow<\/code>\u3001<code>financing<\/code>\u3001<code>working capital<\/code> \u306e\u9055\u3044\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">black-ink bankruptcy\u306f\u82f1\u8a9e\u3068\u3057\u3066\u4f7f\u3048\u308b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><code>black-ink bankruptcy<\/code> \u306f\u3001\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a33\u3068\u3057\u3066\u65e5\u672c\u306e\u8f9e\u66f8\u3084\u7814\u7a76\u8cc7\u6599\u3067\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002J-STAGE\u63b2\u8f09\u8ad6\u6587\u306e\u82f1\u6587\u6284\u9332\u3067\u3082\u3001\u3053\u306e\u8868\u73fe\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u82f1\u8a9e\u570f\u306e\u76f8\u624b\u304c\u65e5\u672c\u306e\u300c\u9ed2\u5b57\u5012\u7523\u300d\u3092\u77e5\u3063\u3066\u3044\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<code>black ink<\/code> \u3060\u3051\u3067\u306f\u300c\u5e33\u7c3f\u4e0a\u306e\u5229\u76ca\u300d\u3092\u3059\u3050\u9023\u60f3\u3057\u306a\u3044\u4eba\u3082\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f7f\u3046\u306a\u30891\u6587\u3067\u5b9a\u7fa9\u3092\u6dfb\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u521d\u306b\u7528\u8a9e\u3092\u51fa\u3059\u6642\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>In Japan, this is sometimes called &quot;black-ink bankruptcy&quot;: a business failure caused by a cash shortage even though the company reports an accounting profit.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u65e5\u672c\u3067\u306f\u9ed2\u5b57\u5012\u7523\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u73fe\u91d1\u4e0d\u8db3\u3067\u8d77\u304d\u308b\u4e8b\u696d\u306e\u7834\u7dbb\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u898b\u51fa\u3057\u3084\u30b9\u30e9\u30a4\u30c9\u3067\u306f\u8aac\u660e\u8a9e\u3092\u8db3\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u898b\u51fa\u3057\u3092 <code>Black-Ink Bankruptcy<\/code> \u3060\u3051\u306b\u305b\u305a\u3001\u6b21\u306e\u3088\u3046\u306b\u88dc\u8db3\u3059\u308b\u3068\u8aad\u307f\u624b\u304c\u8ff7\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code>Black-Ink Bankruptcy: When Profit Does Not Mean Cash<\/code><\/li>\n<li><code>Cash-Flow Insolvency Despite Accounting Profits<\/code><\/li>\n<li><code>Why a Profitable Business Can Still Run Out of Cash<\/code><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u76f4\u8a33\u3092\u6b8b\u3057\u305f\u3044\u5834\u5408\u3082\u3001<code>profit<\/code> \u3068 <code>cash<\/code> \u306e\u5bfe\u6bd4\u3092\u6dfb\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">cash-flow insolvency\u304c\u5408\u3046\u5834\u9762<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><code>cash-flow insolvency<\/code> \u306f\u3001\u4f1a\u793e\u304c\u652f\u6255\u671f\u65e5\u306b\u50b5\u52d9\u3092\u6255\u3048\u306a\u3044\u72b6\u614b\u3092\u8aac\u660e\u3059\u308b\u5834\u9762\u306b\u5408\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.gov.uk\/guidance\/director-information-hub-cashflow\" target=\"_blank\" rel=\"noopener noreferrer\">\u82f1\u56fdInsolvency Service\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u6848\u5185<\/a>\u306f\u3001\u5546\u54c1\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5341\u5206\u306a\u8cc7\u91d1\u304c\u5165\u3089\u306a\u3044\u4f1a\u793e\u306finsolvency\u306e\u5371\u967a\u304c\u3042\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u5229\u76ca\u3092\u51fa\u3057\u3066\u53d6\u5f15\u3067\u304d\u3066\u3044\u3066\u3082\u3001\u73fe\u91d1\u4e0d\u8db3\u306f\u4f1a\u793e\u306e\u5931\u6557\u306b\u3064\u306a\u304c\u308a\u5f97\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">accounting profit\u3068cash flow\u3092\u5bfe\u6bd4\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u5012\u7523\u3092\u8aac\u660e\u3059\u308b\u6642\u306f\u3001<code>accounting profit<\/code> \u3068 <code>cash flow<\/code> \u3092\u5bfe\u6bd4\u3059\u308b\u3068\u4f1d\u308f\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The business showed an accounting profit, but its cash flow was not sufficient to meet payroll and supplier payments.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4f1a\u8a08\u4e0a\u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u7d66\u4e0e\u3068\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u3060\u3051\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">profitable\u3068solvent\u306f\u540c\u3058\u3067\u306f\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>profitable<\/code> \u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u72b6\u614b\u3001<code>solvent<\/code> \u306f\u652f\u6255\u80fd\u529b\u304c\u3042\u308b\u72b6\u614b\u3067\u3059\u3002\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u3001\u58f2\u639b\u91d1\u306e\u5165\u91d1\u304c\u9045\u304f\u3001\u7d66\u4e0e\u3084\u7a0e\u91d1\u306e\u652f\u6255\u65e5\u304c\u5148\u306b\u6765\u308c\u3070\u3001\u73fe\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J-Net21\u3082\u3001<a href=\"https:\/\/j-net21.smrj.go.jp\/solution\/qa\/financeqa\/Q1045.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u9ed2\u5b57\u5012\u7523\u306e\u8aac\u660e<\/a>\u3067\u3001\u5e33\u7c3f\u4e0a\u306f\u5229\u76ca\u304c\u3042\u308b\u4e00\u65b9\u3001\u652f\u6255\u3044\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u72b6\u614b\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">bankruptcy\u3068insolvency\u306e\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><code>bankruptcy<\/code> \u3068 <code>insolvency<\/code> \u306f\u3001\u65e5\u5e38\u4f1a\u8a71\u3067\u306f\u8fd1\u3044\u610f\u5473\u3067\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6cd5\u5f8b\u4e0a\u306f\u540c\u3058\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">insolvency\u306f\u652f\u6255\u80fd\u529b\u306e\u72b6\u614b\u3092\u8868\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>insolvency<\/code> \u306f\u3001\u50b5\u52d9\u3092\u652f\u6255\u3048\u306a\u3044\u8ca1\u52d9\u72b6\u614b\u3092\u6307\u3059\u6642\u306b\u4f7f\u3044\u307e\u3059\u3002\u82f1\u56fdInsolvency Service\u306f\u3001<a href=\"https:\/\/www.gov.uk\/guidance\/company-health-check-keeping-your-business-on-track\" target=\"_blank\" rel=\"noopener noreferrer\">\u4f1a\u793e\u306e\u652f\u6255\u80fd\u529b\u30c1\u30a7\u30c3\u30af<\/a>\u3067\u6b21\u306e2\u3064\u3092\u5206\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code>cash flow test<\/code>: \u652f\u6255\u671f\u65e5\u306b\u50b5\u52d9\u3092\u6255\u3048\u308b\u304b<\/li>\n<li><code>balance sheet test<\/code>: \u8ca0\u50b5\u304c\u8cc7\u7523\u3092\u4e0a\u56de\u3063\u3066\u3044\u306a\u3044\u304b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u5012\u7523\u306e\u300c\u5229\u76ca\u306f\u3042\u308b\u306e\u306b\u671f\u65e5\u306e\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u3044\u300d\u3068\u3044\u3046\u8aac\u660e\u306b\u306f\u3001\u524d\u8005\u306e\u8003\u3048\u65b9\u304c\u8fd1\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u65e5\u672c\u306e\u6cd5\u7684\u306a\u5012\u7523\u72b6\u614b\u3068\u82f1\u56fd\u306einsolvency test\u304c\u5b8c\u5168\u306b\u540c\u3058\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">bankruptcy\u306f\u6cd5\u7684\u624b\u7d9a\u3084\u6cd5\u7684\u72b6\u614b\u3092\u6307\u3059\u3053\u3068\u304c\u3042\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>bankruptcy<\/code> \u306f\u3001\u56fd\u30fb\u5730\u57df\u306b\u3088\u3063\u3066\u500b\u4eba\u306e\u6cd5\u7684\u5012\u7523\u624b\u7d9a\u3092\u4e2d\u5fc3\u306b\u4f7f\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u306b\u306f <code>insolvency<\/code>\u3001<code>liquidation<\/code>\u3001<code>administration<\/code> \u306a\u3069\u5225\u306e\u8a9e\u3092\u4f7f\u3046\u6cd5\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30cb\u30e5\u30fc\u30b9\u3084\u4e00\u822c\u8aac\u660e\u3067 <code>bankruptcy<\/code> \u3092\u4f7f\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u6cd5\u7684\u306a\u6587\u66f8\u3067\u306f\u300c\u5012\u7523\u300d\u3092\u4e00\u5f8b\u306b <code>bankruptcy<\/code> \u3068\u7f6e\u304d\u63db\u3048\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.meti.go.jp\/policy\/economy\/keiei_innovation\/keizaihousei\/pdf\/R3-Out-of-Court-Workouts.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u7d4c\u6e08\u7523\u696d\u7701\u306e\u4e8b\u696d\u518d\u751f\u8cc7\u6599<\/a>\u3067\u3082\u3001\u652f\u6255\u4e0d\u80fd\u3092\u8868\u3059\u82f1\u8a9e\u3068\u3057\u3066 <code>cash-flow insolvency<\/code> \u3092\u4f7f\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u82f1\u8a9e\u3092\u9078\u3076\u9806\u756a<\/strong><\/span><\/div><div class=\"cap_box_content\">\n\n<ol class=\"wp-block-list\">\n<li>\u6cd5\u5f8b\u7528\u8a9e\u304b\u3001\u4e00\u822c\u7684\u306a\u7d4c\u55b6\u8aac\u660e\u304b\u3092\u6c7a\u3081\u308b<\/li>\n<li>\u5229\u76ca\u3068\u73fe\u91d1\u4e0d\u8db3\u306e\u4e21\u65b9\u3092\u6587\u306b\u5165\u308c\u308b<\/li>\n<li>\u5c02\u9580\u8cc7\u6599\u306a\u3089 <code>cash-flow insolvency<\/code> \u3092\u691c\u8a0e\u3059\u308b<\/li>\n<li><code>black-ink bankruptcy<\/code> \u3092\u4f7f\u3046\u306a\u3089\u521d\u51fa\u3067\u5b9a\u7fa9\u3059\u308b<\/li>\n<li>\u6cd5\u7684\u6587\u66f8\u3067\u306f\u5bfe\u8c61\u56fd\u306e\u5c02\u9580\u5bb6\u3078\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ol>\n\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u30e1\u30fc\u30eb\u30fb\u4f1a\u8b70\u30fb\u8cc7\u6599\u3067\u4f7f\u3048\u308b\u82f1\u6587\u4f8b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u304b\u3089\u306f\u3001\u9ed2\u5b57\u5012\u7523\u3092\u82f1\u8a9e\u3067\u8aac\u660e\u3059\u308b\u4f8b\u6587\u3092\u7528\u9014\u5225\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8b70\u3067\u72b6\u6cc1\u3092\u8aac\u660e\u3059\u308b<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>We are profitable on paper, but our cash inflows are arriving later than our payments are due.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e33\u7c3f\u4e0a\u306f\u9ed2\u5b57\u3067\u3059\u304c\u3001\u5165\u91d1\u304c\u652f\u6255\u671f\u65e5\u3088\u308a\u5f8c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>A profitable business can still become cash-flow insolvent if it cannot pay its obligations when they fall due.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u4f01\u696d\u3067\u3082\u3001\u671f\u9650\u304c\u6765\u305f\u50b5\u52d9\u3092\u6255\u3048\u306a\u3051\u308c\u3070\u3001\u8cc7\u91d1\u9762\u3067\u652f\u6255\u4e0d\u80fd\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Our main risk is not a lack of profit but a timing gap between receivables and payments.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3b\u306a\u30ea\u30b9\u30af\u306f\u5229\u76ca\u4e0d\u8db3\u3067\u306f\u306a\u304f\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3068\u652f\u6255\u3044\u306e\u6642\u671f\u306e\u305a\u308c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30e1\u30fc\u30eb\u3067\u6ce8\u610f\u3092\u4fc3\u3059<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Although the project is profitable, the 60-day payment terms are putting pressure on our cash flow.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u6848\u4ef6\u306f\u9ed2\u5b57\u3067\u3059\u304c\u300160\u65e5\u306e\u652f\u6255\u6761\u4ef6\u304c\u8cc7\u91d1\u7e70\u308a\u3092\u5727\u8feb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>We need to secure enough working capital to avoid running out of cash before the customer pays us.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u9867\u5ba2\u304b\u3089\u306e\u5165\u91d1\u524d\u306b\u73fe\u91d1\u304c\u5c3d\u304d\u306a\u3044\u3088\u3046\u3001\u5341\u5206\u306a\u904b\u8ee2\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u6761\u4ef6\u306e\u610f\u5473\u306f\u3001<a href=\"\/column\/payment-site\/\">\u652f\u6255\u3044\u30b5\u30a4\u30c8\u3068\u306f\uff1f<\/a>\u3067\u7de0\u3081\u65e5\u3068\u5165\u91d1\u65e5\u306e\u8003\u3048\u65b9\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6c7a\u7b97\u8aac\u660e\u30fb\u5831\u544a\u66f8\u3067\u4f7f\u3046<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The company reported a net profit, but a rapid increase in accounts receivable caused a severe liquidity shortage.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u306f\u5f53\u671f\u7d14\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3057\u305f\u304c\u3001\u58f2\u639b\u91d1\u306e\u6025\u5897\u306b\u3088\u308a\u6df1\u523b\u306a\u6d41\u52d5\u6027\u4e0d\u8db3\u304c\u8d77\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The failure was caused by cash-flow insolvency rather than operating losses.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u7834\u7dbb\u306e\u539f\u56e0\u306f\u55b6\u696d\u8d64\u5b57\u3067\u306f\u306a\u304f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u4e0a\u306e\u652f\u6255\u4e0d\u80fd\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Profitability remained positive, while available cash was insufficient to cover payroll, taxes, and supplier payments.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ce\u76ca\u6027\u306f\u30d7\u30e9\u30b9\u3092\u7dad\u6301\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u7d66\u4e0e\u3001\u7a0e\u91d1\u3001\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30cb\u30e5\u30fc\u30b9\u898b\u51fa\u3057\u30fb\u8a18\u4e8b\u3067\u4f7f\u3046<\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Profitable Company Fails After Cash Crunch<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u4f01\u696d\u3001\u8cc7\u91d1\u4e0d\u8db3\u3067\u7834\u7dbb\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Strong Sales, Weak Cash Flow: How a Growing Business Became Insolvent<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u597d\u8abf\u306a\u58f2\u4e0a\u3001\u5f31\u3044\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3002\u6210\u9577\u4f01\u696d\u304c\u652f\u6255\u4e0d\u80fd\u306b\u306a\u3063\u305f\u7406\u7531\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30cb\u30e5\u30fc\u30b9\u898b\u51fa\u3057\u3067\u306f\u77ed\u3055\u3092\u512a\u5148\u3067\u304d\u307e\u3059\u304c\u3001\u672c\u6587\u3067\u5229\u76ca\u3001\u5165\u91d1\u3001\u652f\u6255\u671f\u65e5\u3001\u73fe\u91d1\u4e0d\u8db3\u306e\u95a2\u4fc2\u3092\u8aac\u660e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-balloon\"><div class=\"c-balloon__name\">\u5c0f\u8c37\u826f\u592a<\/div><div class=\"c-balloon__body\"><p>\u4e00\u8a9e\u306e\u76f4\u8a33\u306b\u8ff7\u3063\u305f\u3089\u3001\u300c\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u300d\u300c\u3067\u3082\u652f\u6255\u671f\u65e5\u306b\u73fe\u91d1\u304c\u306a\u3044\u300d\u306e2\u6587\u306b\u5206\u3051\u308b\u3068\u4f1d\u308f\u308a\u307e\u3059\u3002\u82f1\u8a9e\u306e\u3046\u307e\u3055\u3088\u308a\u3001\u4e8b\u5b9f\u95a2\u4fc2\u304c\u8aa4\u89e3\u3055\u308c\u306a\u3044\u3053\u3068\u3092\u512a\u5148\u3057\u307e\u3057\u3087\u3046\u3002<\/p><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u9ed2\u5b57\u5012\u7523\u306b\u95a2\u9023\u3059\u308b\u82f1\u5358\u8a9e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u95a2\u9023\u8a9e\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u82f1\u6587\u3092\u4f5c\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u82f1\u8a9e<\/th><th>\u65e5\u672c\u8a9e\u306e\u76ee\u5b89<\/th><th>\u4f7f\u7528\u4f8b<\/th><\/tr>\n<tr><td><code>in the black<\/code><\/td><td>\u9ed2\u5b57\u3067<\/td><td>The company is in the black.<\/td><\/tr>\n<tr><td><code>profitable<\/code><\/td><td>\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b<\/td><td>The business remains profitable.<\/td><\/tr>\n<tr><td><code>accounting profit<\/code><\/td><td>\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca<\/td><td>It reported an accounting profit.<\/td><\/tr>\n<tr><td><code>cash flow<\/code><\/td><td>\u73fe\u91d1\u306e\u6d41\u308c<\/td><td>Cash flow is tight.<\/td><\/tr>\n<tr><td><code>liquidity<\/code><\/td><td>\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u8cc7\u91d1\u306e\u4f59\u88d5<\/td><td>The company faces a liquidity shortage.<\/td><\/tr>\n<tr><td><code>working capital<\/code><\/td><td>\u904b\u8ee2\u8cc7\u91d1<\/td><td>We need additional working capital.<\/td><\/tr>\n<tr><td><code>accounts receivable<\/code><\/td><td>\u58f2\u639b\u91d1<\/td><td>Accounts receivable increased.<\/td><\/tr>\n<tr><td><code>payment terms<\/code><\/td><td>\u652f\u6255\u6761\u4ef6<\/td><td>The payment terms are 60 days.<\/td><\/tr>\n<tr><td><code>insolvent<\/code><\/td><td>\u652f\u6255\u4e0d\u80fd\u306e\u72b6\u614b<\/td><td>The company became insolvent.<\/td><\/tr>\n<tr><td><code>run out of cash<\/code><\/td><td>\u73fe\u91d1\u304c\u5c3d\u304d\u308b<\/td><td>The business ran out of cash.<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">in the black\u306f\u9ed2\u5b57\u3068\u3044\u3046\u610f\u5473<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>in the black<\/code> \u306f\u3001\u53ce\u652f\u3084\u5229\u76ca\u304c\u9ed2\u5b57\u3067\u3042\u308b\u3053\u3068\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>The company is in the black but is experiencing a serious cash shortage.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4f1a\u793e\u306f\u9ed2\u5b57\u3067\u3059\u304c\u3001\u6df1\u523b\u306a\u73fe\u91d1\u4e0d\u8db3\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">liquidity\u306f\u3059\u3050\u652f\u6255\u3044\u306b\u4f7f\u3048\u308b\u4f59\u529b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>liquidity<\/code> \u306f\u3001\u5358\u306b\u8cc7\u7523\u304c\u591a\u3044\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u652f\u6255\u671f\u65e5\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u3084\u3001\u77ed\u671f\u9593\u3067\u73fe\u91d1\u5316\u3067\u304d\u308b\u8cc7\u7523\u306e\u4f59\u529b\u3092\u8868\u3059\u6642\u306b\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">working capital\u306f\u65e5\u3005\u306e\u4e8b\u696d\u3092\u56de\u3059\u8cc7\u91d1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u5165\u308c\u3001\u7d66\u4e0e\u3001\u5916\u6ce8\u8cbb\u3001\u5bb6\u8cc3\u3001\u7a0e\u91d1\u306a\u3069\u3001\u65e5\u3005\u306e\u4e8b\u696d\u904b\u55b6\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u3092\u8aac\u660e\u3059\u308b\u6642\u306f <code>working capital<\/code> \u304c\u4f7f\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u82f1\u8a33<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">profitable bankruptcy\u3060\u3051\u3067\u7d42\u308f\u3089\u305b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><code>profitable bankruptcy<\/code> \u306f\u3001\u300c\u5229\u76ca\u306e\u51fa\u308b\u5012\u7523\u300d\u300c\u5012\u7523\u624b\u7d9a\u304c\u6709\u5229\u3060\u3063\u305f\u300d\u306a\u3069\u5225\u306e\u610f\u5473\u306b\u3082\u8aad\u3081\u307e\u3059\u3002\u9ed2\u5b57\u4f01\u696d\u306e\u73fe\u91d1\u4e0d\u8db3\u3092\u4f1d\u3048\u308b\u306a\u3089\u3001<code>bankruptcy of a profitable company due to cash-flow problems<\/code> \u306e\u3088\u3046\u306b\u95a2\u4fc2\u3092\u660e\u78ba\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">black company\u3068\u66f8\u304f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u8a9e\u306e\u300c\u30d6\u30e9\u30c3\u30af\u4f01\u696d\u300d\u3092\u9023\u60f3\u3057\u3066 <code>black company<\/code> \u3068\u66f8\u3044\u3066\u3082\u3001\u9ed2\u5b57\u4f01\u696d\u3068\u3044\u3046\u610f\u5473\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u9ed2\u5b57\u306f <code>profitable<\/code> \u307e\u305f\u306f <code>in the black<\/code> \u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">profit\u3068cash\u3092\u540c\u3058\u3082\u306e\u3068\u3057\u3066\u6271\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3082\u3001\u4ee3\u91d1\u304c\u307e\u3060\u58f2\u639b\u91d1\u306a\u3089\u73fe\u91d1\u306f\u5897\u3048\u3066\u3044\u307e\u305b\u3093\u3002\u82f1\u8a9e\u3067\u3082 <code>profit<\/code> \u3068 <code>cash<\/code> \u3092\u5206\u3051\u3066\u66f8\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\"><code>The company made a profit, so it had enough cash.<\/code> \u3068\u81ea\u52d5\u7684\u306b\u7d50\u3073\u4ed8\u3051\u306a\u3044\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u5012\u7523\u3068\u9280\u884c\u878d\u8cc7\u306e\u95a2\u4fc2\u306f<a href=\"\/column\/black-bankruptcy-bank-loan\/\">\u9ed2\u5b57\u5012\u7523\u306f\u9280\u884c\u878d\u8cc7\u3067\u9632\u3052\u308b\uff1f<\/a>\u3001\u4eba\u4ef6\u8cbb\u3084\u63a1\u7528\u3068\u306e\u95a2\u4fc2\u306f<a href=\"\/column\/labor-shortage-black-bankruptcy\/\">\u4eba\u624b\u4e0d\u8db3\u306b\u3088\u308b\u9ed2\u5b57\u5012\u7523<\/a>\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u65e5\u672c\u8a9e\u306e\u9ed2\u5b57\u5012\u7523\u3092\u82f1\u8a9e\u3067\u8aac\u660e\u3059\u308b\u624b\u9806<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u82f1\u8a9e\u3092\u66f8\u304f\u524d\u306b\u3001\u6b21\u306e4\u70b9\u3092\u65e5\u672c\u8a9e\u3067\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u5229\u76ca\u306e\u7a2e\u985e\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u55b6\u696d\u5229\u76ca\u3001\u7d4c\u5e38\u5229\u76ca\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306e\u3069\u308c\u3092\u6307\u3059\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5358\u306b <code>profit<\/code> \u3068\u66f8\u304f\u3088\u308a\u3001<code>operating profit<\/code> \u3084 <code>net profit<\/code> \u3068\u5177\u4f53\u5316\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u4f55\u306e\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u3001\u7a0e\u91d1\u3001\u4ed5\u5165\u4ee3\u91d1\u3001\u501f\u5165\u8fd4\u6e08\u306a\u3069\u3001\u652f\u6255\u3044\u9805\u76ee\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<code>could not meet payroll<\/code>\u3001<code>could not pay suppliers<\/code> \u306e\u3088\u3046\u306b\u66f8\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u73fe\u91d1\u4e0d\u8db3\u306e\u539f\u56e0\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u56de\u53ce\u306e\u9045\u308c\u3001\u5728\u5eab\u5897\u52a0\u3001\u8a2d\u5099\u6295\u8cc7\u3001\u6025\u6210\u9577\u3001\u8fd4\u6e08\u8ca0\u62c5\u306a\u3069\u3001\u539f\u56e0\u3092\u4e00\u3064\u305a\u3064\u793a\u3057\u307e\u3059\u3002\u539f\u56e0\u304c\u672a\u78ba\u8a8d\u306a\u3089\u63a8\u6e2c\u3067\u66f8\u304b\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u6cd5\u7684\u624b\u7d9a\u3068\u8ca1\u52d9\u72b6\u614b\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u91d1\u4e0d\u8db3\u306e\u72b6\u614b\u3092\u8aac\u660e\u3059\u308b\u306e\u304b\u3001\u5b9f\u969b\u306b\u958b\u59cb\u3057\u305f\u6cd5\u7684\u624b\u7d9a\u3092\u8aac\u660e\u3059\u308b\u306e\u304b\u3092\u5206\u3051\u307e\u3059\u3002\u5f8c\u8005\u306f\u56fd\u30fb\u5730\u57df\u306e\u6b63\u5f0f\u306a\u624b\u7d9a\u540d\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u91d1\u4e0d\u8db3\u306e\u4e88\u6e2c\u304c\u5916\u308c\u308b\u539f\u56e0\u306f\u3001<a href=\"\/column\/cash-flow-forecast-misses\/\">\u8cc7\u91d1\u7e70\u308a\u4e88\u6e2c\u304c\u5916\u308c\u308b\u6642\u306e\u898b\u76f4\u3057\u65b9<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u82f1\u8a33\u306e\u524d\u306b\u4e8b\u5b9f\u30924\u70b9\u3078\u5206\u89e3\u3059\u308b\u3068\u3001\u6cd5\u5f8b\u7528\u8a9e\u3092\u8aa4\u3063\u3066\u65ad\u5b9a\u3057\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u9ed2\u5b57\u5012\u7523\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u3044\u3044\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. <code>cash-flow insolvency despite being profitable<\/code> \u3084 <code>a profitable company failed because it ran out of cash<\/code> \u3068\u8aac\u660e\u3059\u308b\u3068\u610f\u5473\u304c\u4f1d\u308f\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<code>black-ink bankruptcy<\/code> \u3068\u3044\u3046\u8a33\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u521d\u51fa\u3067\u5b9a\u7fa9\u3092\u6dfb\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. black-ink bankruptcy\u306f\u81ea\u7136\u306a\u82f1\u8a9e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u65e5\u672c\u306e\u8f9e\u66f8\u3084\u7814\u7a76\u8cc7\u6599\u3067\u4f7f\u308f\u308c\u308b\u8868\u73fe\u3067\u3059\u304c\u3001\u3059\u3079\u3066\u306e\u82f1\u8a9e\u8aad\u8005\u306b\u8aac\u660e\u306a\u3057\u3067\u901a\u3058\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5229\u76ca\u304c\u3042\u308b\u4e00\u65b9\u3067\u73fe\u91d1\u4e0d\u8db3\u306b\u306a\u3063\u305f\u72b6\u614b\u3060\u3068\u88dc\u8db3\u3059\u308b\u65b9\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. profitable bankruptcy\u3067\u306f\u3060\u3081\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. <code>profitable bankruptcy<\/code> \u3060\u3051\u3067\u306f\u3001\u5012\u7523\u81ea\u4f53\u304c\u5229\u76ca\u3092\u751f\u3080\u3088\u3046\u306a\u5225\u306e\u610f\u5473\u306b\u8aad\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<code>bankruptcy of a profitable company due to cash-flow problems<\/code> \u306a\u3069\u3001\u56e0\u679c\u95a2\u4fc2\u3092\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. bankruptcy\u3068insolvency\u306f\u540c\u3058\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u540c\u3058\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<code>insolvency<\/code> \u306f\u652f\u6255\u80fd\u529b\u306e\u72b6\u614b\u3001<code>bankruptcy<\/code> \u306f\u56fd\u30fb\u5730\u57df\u306b\u3088\u3063\u3066\u6cd5\u7684\u624b\u7d9a\u3084\u6cd5\u7684\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002\u6cd5\u5f8b\u6587\u66f8\u3067\u306f\u5bfe\u8c61\u56fd\u306e\u5b9a\u7fa9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u300c\u9ed2\u5b57\u306a\u306e\u306b\u73fe\u91d1\u304c\u306a\u3044\u300d\u306f\u82f1\u8a9e\u3067\u3069\u3046\u8a00\u3044\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. <code>The company is profitable on paper but does not have enough cash to pay its bills.<\/code> \u3068\u8868\u73fe\u3067\u304d\u307e\u3059\u3002<code>on paper<\/code> \u306f\u5e33\u7c3f\u4e0a\u30fb\u6570\u5b57\u4e0a\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q. \u300c\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u3044\u300d\u306f\u82f1\u8a9e\u3067\u3069\u3046\u8a00\u3044\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A. <code>Our cash flow is tight.<\/code> \u3084 <code>We are facing cash-flow pressure.<\/code> \u3068\u8868\u73fe\u3067\u304d\u307e\u3059\u3002\u878d\u8cc7\u3092\u63a2\u3057\u3066\u3044\u308b\u610f\u5473\u306a\u3089 <code>We need additional financing.<\/code> \u306e\u65b9\u304c\u5408\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081\uff5c\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\u306f\u8aac\u660e\u6587\u3067\u88dc\u3046<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\u306f\u3001\u4e00\u8a9e\u3060\u3051\u3067\u306a\u304f\u7528\u9014\u306b\u5408\u308f\u305b\u3066\u9078\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><code>black-ink bankruptcy<\/code> \u306f\u65e5\u672c\u306e\u7528\u8a9e\u3068\u3057\u3066\u5b9a\u7fa9\u3092\u6dfb\u3048\u308b<\/li>\n<li>\u8ca1\u52d9\u72b6\u614b\u306b\u306f <code>cash-flow insolvency despite being profitable<\/code> \u304c\u4f7f\u3048\u308b<\/li>\n<li>\u4e00\u822c\u5411\u3051\u306b\u306f <code>profitable on paper but ran out of cash<\/code> \u3068\u5e73\u6613\u306b\u8aac\u660e\u3059\u308b<\/li>\n<li><code>bankruptcy<\/code> \u3068 <code>insolvency<\/code> \u306f\u6cd5\u7684\u306b\u540c\u3058\u3068\u306f\u9650\u3089\u306a\u3044<\/li>\n<li><code>profit<\/code> \u3068 <code>cash<\/code>\u3001<code>profitable<\/code> \u3068 <code>solvent<\/code> \u3092\u5206\u3051\u308b<\/li>\n<li>\u6cd5\u7684\u6587\u66f8\u3067\u306f\u5bfe\u8c61\u56fd\u306e\u6b63\u5f0f\u306a\u7528\u8a9e\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u8ff7\u3063\u305f\u6642\u306f\u300c\u5229\u76ca\u306f\u51fa\u3066\u3044\u305f\u3002\u3057\u304b\u3057\u652f\u6255\u671f\u65e5\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u304c\u8db3\u308a\u306a\u304b\u3063\u305f\u300d\u3068\u4e8c\u3064\u306e\u4e8b\u5b9f\u3092\u82f1\u8a9e\u3067\u66f8\u3051\u3070\u3001\u9ed2\u5b57\u5012\u7523\u306e\u610f\u5473\u3092\u4f1d\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u91d1\u4e0d\u8db3\u3092\u907f\u3051\u308b\u65b9\u6cd5\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u306e\u5165\u91d1\u6642\u671f\u3001\u5fc5\u8981\u65e5\u3001\u8fd4\u6e08\u8ca0\u62c5\u306b\u5408\u3046\u65b9\u6cd5\u3092\u6bd4\u3079\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u8a3a\u65ad\u3092\u4f7f\u3048\u307e\u3059\u3002\u3053\u308c\u306f\u878d\u8cc7\u306e\u4e00\u62ec\u7533\u8fbc\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<div class=\"swell-block-button blue\"><a href=\"https:\/\/www.facmatch.jp\/shindan\/\" class=\"swell-block-button__link\">\u81ea\u793e\u306b\u5408\u3046\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3092\u8a3a\u65ad\u3059\u308b<\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306e\u5165\u91d1\u524d\u5012\u3057\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306e\u6761\u4ef6\u3092\u6bd4\u8f03\u3067\u304d\u307e\u3059\u3002\u6b21\u306e\u30dc\u30bf\u30f3\u306f\u6bd4\u8f03\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-button blue\"><a href=\"https:\/\/www.facmatch.jp\/ranking\/\" class=\"swell-block-button__link\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3092\u6bd4\u8f03\u3059\u308b<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u53c2\u8003\u306b\u3057\u305f\u516c\u5f0f\u30fb\u5b66\u8853\u60c5\u5831<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.jstage.jst.go.jp\/article\/jsoft\/18\/5\/18_5_777\/_article\/-char\/en\" target=\"_blank\" rel=\"noopener noreferrer\">J-STAGE\u300cA Bankruptcy Prediction Method Based on Cash Flow Using SOM\u300d<\/a>\uff082026-08-05\u78ba\u8a8d\uff09<\/li>\n<\/ul>\n\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Article\",\n      \"headline\": \"\u9ed2\u5b57\u5012\u7523\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u3044\u3046\uff1f\u81ea\u7136\u306a\u8868\u73fe\u30fb\u4f8b\u6587\u3068\u4f7f\u3044\u5206\u3051\",\n      \"description\": \"\u9ed2\u5b57\u5012\u7523\u306e\u82f1\u8a9e\u8868\u73fe\u3092\u3001cash-flow insolvency\u3001black-ink bankruptcy\u3001\u8aac\u660e\u6587\u306b\u5206\u3051\u3066\u89e3\u8aac\u3002bankruptcy\u3068\u306e\u9055\u3044\u3001\u4f1a\u8b70\u30fb\u30e1\u30fc\u30eb\u30fb\u8cc7\u6599\u3067\u4f7f\u3048\u308b\u4f8b\u6587\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002\",\n      \"author\": {\n        \"@type\": \"Person\",\n        \"name\": \"\u5c0f\u8c37\u826f\u592a\"\n      },\n      \"publisher\": {\n        \"@type\": \"Organization\",\n        \"name\": \"\u30d5\u30a1\u30af\u30de\u30c3\u30c1\"\n      },\n      \"mainEntityOfPage\": \"https:\/\/www.facmatch.jp\/column\/profitable-bankruptcy-english\/\"\n    },\n    {\n      \"@type\": \"FAQPage\",\n      \"mainEntity\": [\n        {\n          \"@type\": \"Question\",\n          \"name\": \"\u9ed2\u5b57\u5012\u7523\u306f\u82f1\u8a9e\u3067\u4f55\u3068\u3044\u3044\u307e\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"cash-flow insolvency despite being profitable \u3084 a profitable company failed because it ran out of cash \u3068\u8aac\u660e\u3059\u308b\u3068\u610f\u5473\u304c\u4f1d\u308f\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002black-ink bankruptcy \u3068\u3044\u3046\u8a33\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u521d\u51fa\u3067\u5b9a\u7fa9\u3092\u6dfb\u3048\u3066\u304f\u3060\u3055\u3044\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"black-ink bankruptcy\u306f\u81ea\u7136\u306a\u82f1\u8a9e\u3067\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"\u65e5\u672c\u306e\u8f9e\u66f8\u3084\u7814\u7a76\u8cc7\u6599\u3067\u4f7f\u308f\u308c\u308b\u8868\u73fe\u3067\u3059\u304c\u3001\u3059\u3079\u3066\u306e\u82f1\u8a9e\u8aad\u8005\u306b\u8aac\u660e\u306a\u3057\u3067\u901a\u3058\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5229\u76ca\u304c\u3042\u308b\u4e00\u65b9\u3067\u73fe\u91d1\u4e0d\u8db3\u306b\u306a\u3063\u305f\u72b6\u614b\u3060\u3068\u88dc\u8db3\u3059\u308b\u65b9\u304c\u5b89\u5168\u3067\u3059\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"profitable bankruptcy\u3067\u306f\u3060\u3081\u3067\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"profitable bankruptcy \u3060\u3051\u3067\u306f\u3001\u5012\u7523\u81ea\u4f53\u304c\u5229\u76ca\u3092\u751f\u3080\u3088\u3046\u306a\u5225\u306e\u610f\u5473\u306b\u8aad\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002bankruptcy of a profitable company due to cash-flow problems \u306a\u3069\u3001\u56e0\u679c\u95a2\u4fc2\u3092\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"bankruptcy\u3068insolvency\u306f\u540c\u3058\u3067\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"\u540c\u3058\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002insolvency \u306f\u652f\u6255\u80fd\u529b\u306e\u72b6\u614b\u3001bankruptcy \u306f\u56fd\u30fb\u5730\u57df\u306b\u3088\u3063\u3066\u6cd5\u7684\u624b\u7d9a\u3084\u6cd5\u7684\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002\u6cd5\u5f8b\u6587\u66f8\u3067\u306f\u5bfe\u8c61\u56fd\u306e\u5b9a\u7fa9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"\u300c\u9ed2\u5b57\u306a\u306e\u306b\u73fe\u91d1\u304c\u306a\u3044\u300d\u306f\u82f1\u8a9e\u3067\u3069\u3046\u8a00\u3044\u307e\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"The company is profitable on paper but does not have enough cash to pay its bills. \u3068\u8868\u73fe\u3067\u304d\u307e\u3059\u3002on paper \u306f\u5e33\u7c3f\u4e0a\u30fb\u6570\u5b57\u4e0a\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"\u300c\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u3044\u300d\u306f\u82f1\u8a9e\u3067\u3069\u3046\u8a00\u3044\u307e\u3059\u304b\uff1f\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Our cash flow is tight. \u3084 We are facing cash-flow pressure. \u3068\u8868\u73fe\u3067\u304d\u307e\u3059\u3002\u878d\u8cc7\u3092\u63a2\u3057\u3066\u3044\u308b\u610f\u5473\u306a\u3089 We need additional financing. \u306e\u65b9\u304c\u5408\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\"\n          }\n        }\n      ]\n    }\n  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