{"id":1466,"date":"2026-08-10T09:40:06","date_gmt":"2026-08-10T00:40:06","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-sales-entry\/"},"modified":"2026-10-24T06:12:44","modified_gmt":"2026-10-23T21:12:44","slug":"accounts-receivable-sales-entry","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/accounts-receivable-sales-entry\/","title":{"rendered":"\u58f2\u639b\u91d1\u3068\u58f2\u4e0a\u306e\u9055\u3044\u3068\u306f\uff1f\u767a\u751f\u30fb\u5165\u91d1\u30fb\u8fd4\u54c1\u306e\u4ed5\u8a33\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p 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size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-01-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-01-v1.webp\" class=\"wp-image-2491\" width=\"1200\" height=\"665\" alt=\"\u58f2\u639b\u91d1\uff1d\u8cc7\u7523\uff0f\u58f2\u4e0a\uff1d\u53ce\u76ca\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-01-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-01-v1-300x166.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-01-v1-1024x567.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-01-v1-768x426.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u58f2\u639b\u91d1\u306f\u672a\u56de\u53ce\u306e\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3068\u3044\u3046\u8cc7\u7523\u3001\u58f2\u4e0a\u306f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3067\u751f\u3058\u308b\u53ce\u76ca\u3067\u3059\u3002<\/span> \u639b\u3051\u53d6\u5f15\u3067\u306f\u3001\u3053\u306e\u4e8c\u3064\u3092\u540c\u6642\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u30fb\u7a0e\u52d9\u51e6\u7406\u306f\u3001\u5951\u7d04\u5185\u5bb9\u3001\u53d6\u5f15\u5b9f\u614b\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u5225\u3001\u9069\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3001\u6d88\u8cbb\u7a0e\u306e\u7d4c\u7406\u65b9\u5f0f\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u500b\u5225\u306e\u4ed5\u8a33\u3084\u6c7a\u7b97\u51e6\u7406\u306f\u3001\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u3078\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:560px;\">\n<thead>\n<tr>\n<th style=\"min-width:80px;\">\u6bd4\u8f03\u9805\u76ee<\/th>\n<th>\u58f2\u639b\u91d1<\/th>\n<th>\u58f2\u4e0a<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td style=\"min-width:80px;\">\u6027\u8cea<\/td>\n<td>\u5f8c\u65e5\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229<\/td>\n<td>\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3067\u751f\u3058\u305f\u53ce\u76ca<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u8ca1\u52d9\u8af8\u8868<\/td>\n<td>\u8cb8\u501f\u5bfe\u7167\u8868<\/td>\n<td>\u640d\u76ca\u8a08\u7b97\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u533a\u5206<\/td>\n<td>\u901a\u5e38\u306f\u6d41\u52d5\u8cc7\u7523<\/td>\n<td>\u53ce\u76ca<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u5897\u3048\u308b\u5074<\/td>\n<td>\u501f\u65b9<\/td>\n<td>\u8cb8\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u6e1b\u308b\u4e3b\u306a\u5834\u9762<\/td>\n<td>\u5165\u91d1\u3001\u8fd4\u54c1\u3001\u5024\u5f15\u304d\u3001\u8cb8\u5012\u308c\u7b49<\/td>\n<td>\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u7b49\u306e\u4fee\u6b63<\/td>\n<\/tr>\n<tr>\n<td style=\"min-width:80px;\">\u6b8b\u9ad8\u304c\u793a\u3059\u3082\u306e<\/td>\n<td>\u307e\u3060\u56de\u53ce\u3057\u3066\u3044\u306a\u3044\u91d1\u984d<\/td>\n<td>\u4e00\u5b9a\u671f\u9593\u306b\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u306e\u91d1\u984d<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u5546\u54c1\u3092\u639b\u3051\u3067\u8ca9\u58f2\u3059\u308b\u3068\u3001\u4f1a\u793e\u306b\u306f\u4e8c\u3064\u306e\u5909\u5316\u304c\u8d77\u304d\u307e\u3059\u3002\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u7d50\u679c\u3068\u3057\u3066\u58f2\u4e0a\u304c\u751f\u3058\u3001\u307e\u3060\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u58f2\u639b\u91d1\u3068\u3044\u3046\u6a29\u5229\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id1\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306f\u8cc7\u7523<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306f\u3001\u901a\u5e38\u306e\u55b6\u696d\u53d6\u5f15\u3067\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u4ee3\u91d1\u3092\u5f8c\u65e5\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3067\u3059\u3002\u73fe\u91d1\u305d\u306e\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5c06\u6765\u56de\u53ce\u3059\u308b\u7d4c\u6e08\u7684\u4fa1\u5024\u304c\u3042\u308b\u305f\u3081\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u3042\u308b\u6642\u70b9\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u793a\u3059\u66f8\u985e\uff09\u306e\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u58f2\u639b\u91d1\u6b8b\u9ad8\u304c\u5927\u304d\u3044\u3053\u3068\u306f\u3001\u540c\u3058\u91d1\u984d\u306e\u73fe\u91d1\u3092\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u305b\u3093\u3002<\/span> \u652f\u6255\u671f\u65e5\u524d\u3001\u671f\u65e5\u8d85\u904e\u3001\u8fd4\u54c1\u5354\u8b70\u4e2d\u306a\u3069\u3001\u56de\u53ce\u6642\u671f\u3068\u78ba\u5ea6\u304c\u7570\u306a\u308b\u50b5\u6a29\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306e\u5b9a\u7fa9\u3001\u8cb7\u639b\u91d1\u30fb\u672a\u53ce\u5165\u91d1\u3068\u306e\u9055\u3044\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-basics\/\">\u58f2\u639b\u91d1\u3068\u306f\uff1f\u4ed5\u8a33\u30fb\u52d8\u5b9a\u79d1\u76ee\u304b\u3089\u56de\u53ce\u307e\u3067<\/a>\u300d\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id2\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u4e0a\u306f\u53ce\u76ca<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u306f\u3001\u4f01\u696d\u306e\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\u3067\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u7d50\u679c\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u53ce\u76ca\u3067\u3059\u3002\u4e00\u5b9a\u671f\u9593\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u793a\u3059\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u4e00\u5b9a\u671f\u9593\u306e\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u793a\u3059\u66f8\u985e\uff09\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001\u5f53\u6708\u306b\u58f2\u4e0a100\u4e07\u5186\u3092\u8a08\u4e0a\u3057\u3001\u305d\u306e\u3046\u306160\u4e07\u5186\u3092\u5f53\u6708\u4e2d\u306b\u56de\u53ce\u3057\u305f\u5834\u5408\u3001\u4ed6\u306e\u53d6\u5f15\u304c\u306a\u3051\u308c\u3070\u5f53\u6708\u58f2\u4e0a\u306f100\u4e07\u5186\u3001\u6708\u672b\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u306f40\u4e07\u5186\u3067\u3059\u3002\u524d\u6708\u4ee5\u524d\u306e\u58f2\u639b\u91d1\u3092\u5f53\u6708\u306b\u56de\u53ce\u3057\u305f\u5834\u5408\u306f\u3001\u5f53\u6708\u306e\u5165\u91d1\u304c\u5f53\u6708\u58f2\u4e0a\u3092\u4e0a\u56de\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id4\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id35\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-02\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3068\u58f2\u4e0a\u304c\u540c\u6642\u306b\u51fa\u308b\u57fa\u672c\u4ed5\u8a33<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-02-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-02-v1.webp\" class=\"wp-image-2492\" width=\"1200\" height=\"727\" alt=\"\u639b\u3051\u58f2\u4e0a\u3068\u5165\u91d1\u306f\u5225\u306e\u4ed5\u8a33\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-02-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-02-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-02-v1-1024x620.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-02-v1-768x465.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u639b\u3051\u58f2\u4e0a\u306e\u767a\u751f\u6642\u306f\u501f\u65b9\u306b\u58f2\u639b\u91d1\u3001\u8cb8\u65b9\u306b\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/strong>\u4ee5\u4e0b\u306f\u3001\u7a0e\u8fbc11\u4e07\u5186\u306e\u5546\u54c1\u3092\u639b\u3051\u3067\u8ca9\u58f2\u3057\u305f\u4eee\u306e\u4f8b\u3067\u3059\u3002\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3092\u524d\u63d0\u306b\u5358\u7d14\u5316\u3057\u3001\u5546\u54c1\u306e\u539f\u4fa1\u4ed5\u8a33\u306f\u7701\u7565\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:640px;\">\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>110,000\u5186<\/td>\n<td>\u58f2\u4e0a<\/td>\n<td>110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u4ed5\u8a33\u306f\u3001\u6b21\u306e\u4e8c\u3064\u3092\u540c\u6642\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li><p>\u501f\u65b9\u306e\u58f2\u639b\u91d1\uff1a\u53d6\u5f15\u5148\u304b\u308911\u4e07\u5186\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u5897\u3048\u305f<\/p>\n<\/li>\n<li><p>\u8cb8\u65b9\u306e\u58f2\u4e0a\uff1a11\u4e07\u5186\u306e\u53ce\u76ca\u304c\u751f\u3058\u305f<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u501f\u65b9\u3068\u8cb8\u65b9\u306e11\u4e07\u5186\u306f\u540c\u3058\u53d6\u5f15\u91d1\u984d\u3067\u3059\u304c\u3001\u610f\u5473\u306f\u5225\u3067\u3059\u3002<\/strong> \u58f2\u639b\u91d1\u306f\u5c06\u6765\u306e\u56de\u53ce\u5bfe\u8c61\u3001\u58f2\u4e0a\u306f\u5f53\u671f\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id5\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u73fe\u91d1\u8ca9\u58f2\u3067\u306f\u58f2\u639b\u91d1\u3092\u4f7f\u308f\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u5546\u54c1\u3092\u8ca9\u58f2\u6642\u306b\u73fe\u91d1\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u672a\u56de\u53ce\u306e\u671f\u9593\u304c\u306a\u3044\u305f\u3081\u3001\u58f2\u639b\u91d1\u3092\u4f7f\u308f\u305a\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:640px;\">\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u73fe\u91d1<\/td>\n<td>110,000\u5186<\/td>\n<td>\u58f2\u4e0a<\/td>\n<td>110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u639b\u3051\u53d6\u5f15\u304b\u73fe\u91d1\u53d6\u5f15\u304b\u3067\u501f\u65b9\u304c\u5909\u308f\u308a\u307e\u3059\u304c\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u70b9\u306f\u5171\u901a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id6\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u5165\u91d1\u6642\u306f\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f8c\u65e5\u3001\u58f2\u639b\u91d111\u4e07\u5186\u304c\u666e\u901a\u9810\u91d1\u3078\u632f\u308a\u8fbc\u307e\u308c\u305f\u5834\u5408\u306f\u6b21\u306e\u4ed5\u8a33\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:640px;\">\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u666e\u901a\u9810\u91d1<\/td>\n<td>110,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5165\u91d1\u6642\u306b\u58f2\u4e0a\u3092\u3082\u3046\u4e00\u5ea6\u8cb8\u65b9\u3078\u8a08\u4e0a\u3059\u308b\u3068\u3001\u540c\u3058\u53d6\u5f15\u306e\u58f2\u4e0a\u304c\u4e8c\u91cd\u306b\u306a\u308a\u307e\u3059\u3002<\/strong> \u5165\u91d1\u6642\u306b\u8d77\u304d\u3066\u3044\u308b\u306e\u306f\u3001\u8cc7\u7523\u306e\u4e2d\u8eab\u304c\u58f2\u639b\u91d1\u304b\u3089\u666e\u901a\u9810\u91d1\u3078\u5909\u308f\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id7\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-03\" class=\"wp-block-heading\">\u58f2\u4e0a\u8a08\u4e0a\u304b\u3089\u5165\u91d1\u307e\u3067\u306e\u4ed5\u8a33<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-03-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-03-v1.webp\" class=\"wp-image-2493\" width=\"1200\" height=\"915\" alt=\"\u8a08\u4e0a\u2192\u8acb\u6c42\u2192\u5165\u91d1\u2192\u6b8b\u9ad8\u7167\u5408\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-03-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-03-v1-300x229.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-03-v1-1024x781.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-03-v1-768x586.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u4e0a\u8a08\u4e0a\u6642\u306b\u58f2\u639b\u91d1\u304c\u5897\u3048\u3001\u5165\u91d1\u6642\u306b\u58f2\u639b\u91d1\u304c\u6e1b\u308a\u307e\u3059\u3002<\/strong>\u58f2\u4e0a\u306e\u8a08\u4e0a\u3001\u8acb\u6c42\u3001\u5165\u91d1\u3068\u306e\u7167\u5408\u3001\u6708\u672b\u6b8b\u9ad8\u306e\u9806\u306b\u8ffd\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<span id=\"index_id8\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id33\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u306b\u6cbf\u3063\u3066\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3059\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3001\u691c\u53ce\u3092\u53d7\u3051\u308b\u306a\u3069\u3001\u58f2\u4e0a\u3092\u8a8d\u8b58\u3059\u308b\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3001\u5bfe\u4fa1\u3092\u5f8c\u65e5\u53d7\u3051\u53d6\u308b\u306a\u3089\u3001\u58f2\u639b\u91d1\u3068\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u7fcc\u6708\u306b\u306a\u308b\u5834\u5408\u3067\u3082\u3001\u53d6\u5f15\u5b9f\u614b\u306b\u57fa\u3065\u304d\u5f53\u6708\u306b\u58f2\u4e0a\u3092\u8a8d\u8b58\u3059\u3079\u304d\u306a\u3089\u3001\u8a08\u4e0a\u6f0f\u308c\u306b\u6ce8\u610f\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u3068\u306e\u6642\u7cfb\u5217\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-invoice\/\">\u58f2\u639b\u91d1\u3068\u8acb\u6c42\u66f8\u306e\u95a2\u4fc2<\/a>\u300d\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id9\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id34\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u8acb\u6c42\u5185\u5bb9\u3068\u58f2\u639b\u91d1\u3092\u5bfe\u5fdc\u4ed8\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u3001\u8a08\u4e0a\u65e5\u3001\u91d1\u984d\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u652f\u6255\u671f\u65e5\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3060\u3051\u3067\u306a\u304f\u3001\u7d0d\u54c1\u30fb\u691c\u53ce\u8a18\u9332\u3068\u58f2\u4e0a\u4ed5\u8a33\u304c\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u4e0a\u8a08\u4e0a\u4e00\u89a7\u3068\u8acb\u6c42\u66f8\u4e00\u89a7\u3092\u5206\u3051\u305f\u307e\u307e\u306b\u305b\u305a\u3001\u6848\u4ef6\u756a\u53f7\u3084\u8acb\u6c42\u66f8\u756a\u53f7\u3067\u7d50\u3073\u4ed8\u3051\u308b\u3053\u3068<\/strong>\u304c\u3001\u8acb\u6c42\u6f0f\u308c\u3068\u4e8c\u91cd\u8a08\u4e0a\u306e\u9632\u6b62\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id10\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u5165\u91d1\u3092\u58f2\u639b\u91d1\u3078\u5145\u5f53\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9280\u884c\u660e\u7d30\u306e\u5165\u91d1\u8005\u540d\u3001\u91d1\u984d\u3001\u5165\u91d1\u65e5\u3060\u3051\u3067\u306a\u304f\u3001\u3069\u306e\u8acb\u6c42\u66f8\u3078\u306e\u652f\u6255\u3044\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8907\u6570\u8acb\u6c42\u66f8\u306e\u4e00\u62ec\u5165\u91d1\u3001\u5206\u5272\u5165\u91d1\u3001\u624b\u6570\u6599\u5dee\u5f15\u304d\u3001\u76f8\u6bba\u304c\u3042\u308b\u3068\u3001\u5165\u91d1\u984d\u3068\u4e00\u4ef6\u306e\u8acb\u6c42\u984d\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u8fbc\u306e\u8a73\u3057\u3044\u624b\u9806\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/urikakekin-keshikomi\/\">\u58f2\u639b\u91d1\u306e\u6d88\u8fbc\u3068\u306f\uff1f<\/a>\u300d\u3001\u53d6\u5f15\u5148\u5225\u6b8b\u9ad8\u306e\u7ba1\u7406\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/urikakekin-motocho\/\">\u58f2\u639b\u91d1\u5143\u5e33\u3068\u306f\uff1f<\/a>\u300d\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id11\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u6708\u672b\u30fb\u6c7a\u7b97\u3067\u6b8b\u9ad8\u3092\u7167\u5408\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u3068\u3001\u53d6\u5f15\u5148\u5225\u30fb\u8acb\u6c42\u66f8\u5225\u306e\u672a\u56de\u53ce\u984d\u5408\u8a08\u3092\u7167\u5408\u3057\u307e\u3059\u3002\u7d0d\u54c1\u6e08\u307f\u306a\u306e\u306b\u58f2\u4e0a\u672a\u8a08\u4e0a\u3001\u58f2\u4e0a\u8a08\u4e0a\u6e08\u307f\u306a\u306e\u306b\u8acb\u6c42\u6f0f\u308c\u3001\u5165\u91d1\u6e08\u307f\u306a\u306e\u306b\u672a\u6d88\u8fbc\u3068\u3044\u3046\u72b6\u614b\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u5ea6\u3092\u307e\u305f\u3050\u53d6\u5f15\u3067\u306f\u300112\u6708\u3084\u4e8b\u696d\u5e74\u5ea6\u672b\u306e\u58f2\u4e0a\u3068\u7fcc\u671f\u306e\u5165\u91d1\u3092\u540c\u3058\u671f\u9593\u3078\u5bc4\u305b\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002\u5177\u4f53\u4f8b\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-year-end-entry\/\">\u5e74\u5ea6\u3092\u307e\u305f\u3050\u58f2\u639b\u91d1\u306e\u4ed5\u8a33<\/a>\u300d\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id12\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-04\" class=\"wp-block-heading\">\u58f2\u4e0a\u306f\u3044\u3064\u8a08\u4e0a\u3059\u308b\u306e\u304b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-04-v5.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-04-v5.webp\" class=\"wp-image-2564\" width=\"1200\" height=\"727\" alt=\"\u58f2\u4e0a\u8a08\u4e0a\u306f\u63d0\u4f9b\u306e\u5b9f\u614b\u306b\u6cbf\u3046\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-04-v5.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-04-v5-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-04-v5-1024x620.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-04-v5-768x465.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u4e0a\u8a08\u4e0a\u65e5\u306f\u3001\u5165\u91d1\u65e5\u3067\u306f\u306a\u304f\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u3078\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u307e\u305f\u306f\u671f\u9593\u3092\u57fa\u790e\u306b\u5224\u65ad\u3057\u307e\u3059\u3002<\/strong>\u305f\u3060\u3057\u3001\u53d6\u5f15\u3054\u3068\u306e\u5951\u7d04\u6761\u4ef6\u3084\u9069\u7528\u57fa\u6e96\u306b\u3088\u308a\u5177\u4f53\u7684\u306a\u5224\u65ad\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=13\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7<\/a>\u306f\u3001\u7d04\u675f\u3057\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u3078\u79fb\u8ee2\u3057\u305f\u6642\u3001\u307e\u305f\u306f\u79fb\u8ee2\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u539f\u5247\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u5951\u7d04\u4e0a\u306e\u63d0\u4f9b\u306e\u7d04\u675f\u3092\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3068\u547c\u3073\u307e\u3059\uff08\u7b2c16\u30fb17\u30fb35\u9805\u30012026\u5e7410\u670823\u65e5\u78ba\u8a8d\uff09\u3002<\/p>\n\n\n\n<span id=\"index_id13\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3059\u53d6\u5f15<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u54c1\u306e\u51fa\u8377\u3001\u5f15\u6e21\u3057\u3001\u691c\u53ce\u306a\u3069\u3001\u3069\u306e\u6642\u70b9\u3067\u9867\u5ba2\u3078\u652f\u914d\u304c\u79fb\u8ee2\u3059\u308b\u304b\u3092\u53d6\u5f15\u6761\u4ef6\u306b\u6cbf\u3063\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002\u793e\u5185\u3067\u63a1\u7528\u3059\u308b\u57fa\u6e96\u3092\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3057\u3001\u7d0d\u54c1\u66f8\u3001\u53d7\u9818\u8a18\u9332\u3001\u691c\u53ce\u66f8\u7b49\u3068\u4ed5\u8a33\u3092\u5bfe\u5fdc\u4ed8\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id14\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d99\u7d9a\u3057\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u53d6\u5f15<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fdd\u5b88\u3001\u30b7\u30b9\u30c6\u30e0\u5229\u7528\u3001\u5e83\u544a\u904b\u7528\u3001\u696d\u52d9\u59d4\u8a17\u306a\u3069\u306f\u3001\u5951\u7d04\u306b\u6cbf\u3063\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u9593\u306b\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u53d6\u5f15\u3082\u3042\u308a\u307e\u3059\u3002\u6708\u984d\u8acb\u6c42\u3067\u3082\u3001\u89e3\u7d04\u6761\u4ef6\u3001\u5f93\u91cf\u8ab2\u91d1\u3001\u6210\u679c\u6761\u4ef6\u3001\u8fd4\u91d1\u6761\u4ef6\u306b\u3088\u308a\u8acb\u6c42\u984d\u3068\u53ce\u76ca\u8a8d\u8b58\u984d\u304c\u305a\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id15\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u691c\u53ce\u7b49\u306e\u6761\u4ef6\u304c\u6b8b\u308b\u53d6\u5f15<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3057\u3066\u3044\u3066\u3082\u3001\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6a29\u5229\u304c\u7121\u6761\u4ef6\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u58f2\u639b\u91d1\u3067\u306f\u306a\u304f\u5951\u7d04\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u3067\u306f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3092\u3001\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u7121\u6761\u4ef6\u306e\u6a29\u5229\u3068\u3057\u3066\u533a\u5225\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u672a\u8acb\u6c42\u306e\u91d1\u984d\u3092\u3059\u3079\u3066\u58f2\u639b\u91d1\u306b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5bfe\u4fa1\u3092\u8acb\u6c42\u3059\u308b\u305f\u3081\u306b\u6642\u306e\u7d4c\u904e\u4ee5\u5916\u306e\u6761\u4ef6\u304c\u6b8b\u3063\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span> \u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-vs-contract-assets\/\">\u58f2\u639b\u91d1\u3068\u5951\u7d04\u8cc7\u7523\u306e\u9055\u3044<\/a>\u300d\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id16\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-05\" class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u3092\u542b\u3080\u58f2\u639b\u91d1\u3068\u58f2\u4e0a\u306e\u4ed5\u8a33<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-05-v4.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-05-v4.webp\" class=\"wp-image-2551\" width=\"1200\" height=\"791\" alt=\"\u56de\u53ce\u984d\u306f\u540c\u305811\u4e07\u5186\u3001\u58f2\u4e0a\u52d8\u5b9a\u306f\u7d4c\u7406\u65b9\u5f0f\u3067\u5909\u308f\u308b\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-05-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-05-v4-300x198.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-05-v4-1024x675.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-05-v4-768x506.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u306f\u3001\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u304b\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u304b\u306b\u3088\u3063\u3066\u58f2\u4e0a\u52d8\u5b9a\u306e\u91d1\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/strong>\u56fd\u7a0e\u5e81\u306f\u3001\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3092\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u58f2\u4e0a\u30fb\u4ed5\u5165\u308c\u306b\u542b\u3081\u308b\u65b9\u6cd5\u3001\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3092\u542b\u3081\u305a\u533a\u5206\u3057\u3066\u7d4c\u7406\u3059\u308b\u65b9\u6cd5\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u7a0e\u629c10\u4e07\u5186\u3001\u7a0e\u738710%\u306e\u6d88\u8cbb\u7a0e1\u4e07\u5186\u3001\u7a0e\u8fbc11\u4e07\u5186\u3068\u3044\u3046\u4eee\u306e\u639b\u3051\u58f2\u4e0a\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6375.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81No.6375<\/a>\u306e\u7a0e\u8fbc\u30fb\u7a0e\u629c\u7d4c\u7406\u306e\u533a\u5225\u306b\u6cbf\u3063\u305f\u4f8b\u3067\u3059\uff08\u4ee4\u548c8\u5e744\u67081\u65e5\u73fe\u5728\u6cd5\u4ee4\u7b49\u30012026\u5e7410\u670823\u65e5\u78ba\u8a8d\uff09\u3002<\/p>\n\n\n\n<span id=\"index_id17\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f<\/h3>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:640px;\">\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>110,000\u5186<\/td>\n<td>\u58f2\u4e0a<\/td>\n<td>110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<span id=\"index_id18\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f<\/h3>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:640px;\">\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>110,000\u5186<\/td>\n<td>\u58f2\u4e0a100,000\u5186\uff0b\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b4910,000\u5186<\/td>\n<td>\u5408\u8a08110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u3061\u3089\u3082\u53d6\u5f15\u5148\u304b\u3089\u56de\u53ce\u3059\u308b\u58f2\u639b\u91d1\u306f11\u4e07\u5186\u3067\u3059\u304c\u3001\u58f2\u4e0a\u3078\u542b\u3081\u308b\u91d1\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<strong>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u7a0e\u533a\u5206\u3001\u7a0e\u7387\u3001\u7aef\u6570\u51e6\u7406\u3001\u514d\u7a0e\u30fb\u8ab2\u7a0e\u306e\u533a\u5206\u3092\u78ba\u8a8d\u3057\u3001\u540c\u3058\u53d6\u5f15\u3092\u7a0e\u8fbc\u3068\u7a0e\u629c\u3067\u91cd\u306d\u3066\u767b\u9332\u3057\u306a\u3044\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id19\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-06\" class=\"wp-block-heading\">\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u624b\u6570\u6599\u30fb\u8cb8\u5012\u308c\u306e\u4ed5\u8a33<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-06-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-06-v1.webp\" class=\"wp-image-2496\" width=\"1200\" height=\"729\" alt=\"\u8fd4\u54c1\u5f8c\u306e\u58f2\u639b\u91d1\u306f88,000\u5186\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-06-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-06-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-06-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-06-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u4e0a\u8a08\u4e0a\u5f8c\u306e\u8fd4\u54c1\u306f\u58f2\u639b\u91d1\u3068\u58f2\u4e0a\u5074\u3092\u6e1b\u3089\u3057\u3001\u632f\u8fbc\u624b\u6570\u6599\u306f\u5951\u7d04\u4e0a\u306e\u8ca0\u62c5\u306b\u6cbf\u3063\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/strong>\u56de\u53ce\u4e0d\u80fd\u306f\u8cb8\u5012\u308c\u306e\u8981\u4ef6\u3092\u78ba\u304b\u3081\u3066\u51e6\u7406\u3092\u5206\u3051\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u306f\u8003\u3048\u65b9\u3092\u793a\u3059\u5358\u7d14\u5316\u3057\u305f\u4f8b\u3067\u3059\u3002\u5b9f\u969b\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u6d88\u8cbb\u7a0e\u51e6\u7406\u306f\u4f1a\u8a08\u65b9\u91dd\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id20\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306e\u4e00\u90e8\u304c\u8fd4\u54c1\u306b\u306a\u3063\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3067\u3001\u7a0e\u8fbc11\u4e07\u5186\u306e\u639b\u3051\u58f2\u4e0a\u306e\u3046\u30612\u4e072,000\u5186\u5206\u304c\u8fd4\u54c1\u3068\u306a\u308a\u3001\u58f2\u639b\u91d1\u3092\u6e1b\u984d\u3059\u308b\u4eee\u306e\u4f8b\u3067\u3059\u3002\u8fd4\u54c1\u5f8c\u306e\u58f2\u639b\u91d1\u306f8\u4e078,000\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:640px;\">\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u58f2\u4e0a\u623b\u308a\u7b49<\/td>\n<td>22,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>22,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd4\u54c1\u306e\u6839\u62e0\u3001\u5546\u54c1\u3001\u6570\u91cf\u3001\u65e5\u4ed8\u3001\u53d6\u5f15\u5148\u3068\u306e\u5408\u610f\u3092\u4fdd\u5b58\u3057\u307e\u3059\u3002\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u30fb\u904e\u5165\u91d1\u306e\u51e6\u7406\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-refund-entry\/\">\u58f2\u639b\u91d1\u306e\u8fd4\u91d1\u4ed5\u8a33<\/a>\u300d\u3067\u30b1\u30fc\u30b9\u5225\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id21\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u304b\u3089\u632f\u8fbc\u624b\u6570\u6599\u304c\u5dee\u3057\u5f15\u304b\u308c\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u9069\u6cd5\u306a\u3069\u306b\u3088\u308b\u6e1b\u984d\u7981\u6b62\u304c\u9069\u7528\u3055\u308c\u305a\u3001\u81ea\u793e\u304c\u632f\u8fbc\u624b\u6570\u6599\u3092\u8ca0\u62c5\u3059\u308b\u5951\u7d04\u306e\u4eee\u306e\u4f8b\u3067\u3059\u3002\u8acb\u6c42\u984d11\u4e07\u5186\u306b\u5bfe\u3057\u3001\u624b\u6570\u6599440\u5186\u304c\u5dee\u3057\u5f15\u304b\u308c\u300110\u4e079,560\u5186\u304c\u5165\u91d1\u3055\u308c\u305f\u51e6\u7406\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" data-table-scrollable=\"both\" style=\"overflow-x:auto;-webkit-overflow-scrolling:touch;\"><table style=\"min-width:640px;\">\n<thead>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody><tr>\n<td>\u666e\u901a\u9810\u91d1109,560\u5186\uff0b\u652f\u6255\u624b\u6570\u6599\u7b49440\u5186<\/td>\n<td>\u5408\u8a08110,000\u5186<\/td>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>110,000\u5186<\/td>\n<\/tr>\n<\/tbody><\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5dee\u984d\u306e\u7406\u7531\u3092\u78ba\u8a8d\u305b\u305a\u3001\u6b8b\u3063\u305f\u58f2\u639b\u91d1\u3092\u96d1\u640d\u5931\u3084\u5024\u5f15\u304d\u3078\u632f\u308a\u66ff\u3048\u306a\u3044\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.jftc.go.jp\/toriteki\/toriteki_qa.html\" target=\"_blank\" rel=\"noopener\">\u516c\u6b63\u53d6\u5f15\u59d4\u54e1\u4f1a\u306e\u53d6\u9069\u6cd5Q&amp;A<\/a>\u306eQ99\u3067\u306f\u3001\u632f\u8fbc\u624b\u6570\u6599\u3092\u53d7\u6ce8\u8005\u306b\u8ca0\u62c5\u3055\u305b\u308b\u6e1b\u984d\u306f\u3001\u5408\u610f\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u554f\u984c\u306b\u306a\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\uff082026\u5e7410\u670823\u65e5\u78ba\u8a8d\uff09\u3002\u5165\u91d1\u984d\u304c\u5c11\u306a\u3044\u3060\u3051\u3067\u3001\u5dee\u984d\u3092\u81ea\u793e\u8ca0\u62c5\u306e\u624b\u6570\u6599\u3068\u6c7a\u3081\u3064\u3051\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u632f\u8fbc\u624b\u6570\u6599\u76f8\u5f53\u984d\u306e\u6d88\u8cbb\u7a0e\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u4e0a\u306e\u6271\u3044\u3092\u542b\u3080\u8a73\u7d30\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-transfer-fee-invoice\/\">\u58f2\u639b\u91d1\u304b\u3089\u632f\u8fbc\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u304b\u308c\u305f\u3068\u304d\u306e\u51e6\u7406<\/a>\u300d\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id22\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u304c\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u3063\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56de\u53ce\u4e0d\u80fd\u3068\u306a\u3063\u305f\u58f2\u639b\u91d1\u306f\u3001\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u8cb8\u5012\u640d\u5931\u7b49\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5358\u306b\u652f\u6255\u671f\u65e5\u3092\u904e\u304e\u305f\u3060\u3051\u3067\u76f4\u3061\u306b\u640d\u5931\u51e6\u7406\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u3001\u7763\u4fc3\u3001\u76f8\u624b\u5148\u72b6\u6cc1\u3001\u6cd5\u7684\u6574\u7406\u3001\u53d6\u5f15\u505c\u6b62\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u3001\u8a3c\u62e0\u3092\u4fdd\u5b58<\/strong>\u3057\u307e\u3059\u3002\u5224\u65ad\u8981\u4ef6\u3068\u4ed5\u8a33\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-bad-debt-entry\/\">\u58f2\u639b\u91d1\u304c\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u3063\u305f\u3068\u304d\u306e\u4ed5\u8a33<\/a>\u300d\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id23\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-07\" class=\"wp-block-heading\">\u58f2\u639b\u91d1\u3068\u58f2\u4e0a\u3092\u6df7\u540c\u3057\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-07-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-07-v1.webp\" class=\"wp-image-2497\" width=\"1200\" height=\"917\" alt=\"\u8acb\u6c42\u30fb\u524d\u53d7\u3051\u30fb\u30ab\u30fc\u30c9\u30fb\u8cc7\u7523\u58f2\u5374\u306f\u5185\u5bb9\u3092\u5206\u3051\u308b\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-07-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-07-v1-300x229.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-07-v1-1024x783.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-07-v1-768x587.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u3001\u524d\u53d7\u3051\u3001\u30ab\u30fc\u30c9\u8ca9\u58f2\u3001\u55b6\u696d\u5916\u306e\u8cc7\u7523\u58f2\u5374\u3067\u306f\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u6642\u70b9\u3068\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u306e\u5185\u5bb9\u3092\u5206\u3051\u307e\u3057\u3087\u3046\u3002<\/strong>\u6b21\u306e4\u3064\u306f\u51e6\u7406\u3092\u53d6\u308a\u9055\u3048\u3084\u3059\u3044\u5834\u9762\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id24\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u3068\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u66f8\u767a\u884c\u306f\u53d6\u5f15\u5148\u3078\u652f\u6255\u3044\u3092\u6c42\u3081\u308b\u4e8b\u52d9\u624b\u7d9a\u3067\u3059\u3002\u8acb\u6c42\u66f8\u767a\u884c\u65e5\u3068\u58f2\u4e0a\u8a08\u4e0a\u65e5\u304c\u4e00\u81f4\u3059\u308b\u53d6\u5f15\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5e38\u306b\u4e00\u81f4\u3059\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u58f2\u4e0a\u3092\u8ffd\u52a0\u8a08\u4e0a\u3059\u308b\u3068\u3001\u65e2\u306b\u7d0d\u54c1\u6642\u306b\u8a08\u4e0a\u3057\u305f\u58f2\u4e0a\u3068\u91cd\u8907\u3059\u308b\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u8ca9\u58f2\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u4f1a\u8a08\u30bd\u30d5\u30c8\u3078\u9023\u643a\u3059\u308b\u3068\u304d\u306f\u3001\u7d0d\u54c1\u57fa\u6e96\u30fb\u8acb\u6c42\u57fa\u6e96\u306a\u3069\u306e\u8a2d\u5b9a\u3068\u4e8c\u91cd\u53d6\u8fbc\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id25\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u524d\u53d7\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u524d\u306b\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u5165\u91d1\u3057\u305f\u4e8b\u5b9f\u3060\u3051\u3067\u58f2\u4e0a\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5c65\u884c\u524d\u3067\u3042\u308c\u3070\u524d\u53d7\u91d1\u3084\u5951\u7d04\u8ca0\u50b5\u7b49\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u63d0\u4f9b\u524d\u306e\u8acb\u6c42\u3001\u5165\u91d1\u3001\u53ce\u76ca\u8a8d\u8b58\u3092\u5225\u3005\u306e\u30a4\u30d9\u30f3\u30c8\u3068\u3057\u3066\u7ba1\u7406\u3057\u3001\u5951\u7d04\u671f\u9593\u3068\u8fd4\u91d1\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id26\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u8ca9\u58f2\u3057\u305f\u3068\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30ab\u30fc\u30c9\u6c7a\u6e08\u3067\u306f\u3001\u9867\u5ba2\u3067\u306f\u306a\u304f\u6c7a\u6e08\u4f1a\u793e\u7b49\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u3068\u3057\u3066\u58f2\u639b\u91d1\u3092\u8a08\u4e0a\u3057\u3001\u5f8c\u65e5\u3001\u6c7a\u6e08\u624b\u6570\u6599\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u5165\u91d1\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u901a\u5e38\u306e\u8acb\u6c42\u66f8\u6255\u3044\u3068\u56de\u53ce\u4e3b\u4f53\u30fb\u5165\u91d1\u30b5\u30a4\u30af\u30eb\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/credit-card-sales-accounts-receivable-entry\/\">\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u58f2\u4e0a\u306e\u4ed5\u8a33<\/a>\u300d\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id27\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u55b6\u696d\u5916\u306e\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u3068\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fa\u5b9a\u8cc7\u7523\u3084\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u3001\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\u4ee5\u5916\u3067\u751f\u3058\u305f\u672a\u56de\u53ce\u984d\u306f\u3001\u58f2\u639b\u91d1\u3067\u306f\u306a\u304f\u672a\u53ce\u5165\u91d1\u7b49\u3092\u4f7f\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u52d8\u5b9a\u79d1\u76ee\u540d\u3060\u3051\u3067\u6c7a\u3081\u305a\u3001\u4f55\u3092\u8ca9\u58f2\u3057\u3001\u901a\u5e38\u306e\u55b6\u696d\u53d6\u5f15\u306b\u5f53\u305f\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id28\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-08\" class=\"wp-block-heading\">\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cc7\u91d1\u7e70\u308a\u306e\u3064\u306a\u304c\u308a<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-08-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-08-v1.webp\" class=\"wp-image-2498\" width=\"1200\" height=\"729\" alt=\"\u58f2\u4e0a\u304c\u3042\u3063\u3066\u3082\u5165\u91d1\u524d\u306f\u58f2\u639b\u91d1\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-08-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-08-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-08-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-08-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u4e0a\u304c\u5897\u3048\u3066\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u3001\u5165\u91d1\u524d\u306e\u58f2\u639b\u91d1\u304c\u591a\u3051\u308c\u3070\u624b\u5143\u8cc7\u91d1\u306f\u5897\u3048\u3066\u3044\u307e\u305b\u3093\u3002<\/strong>\u3053\u306e\u9055\u3044\u304c\u3001\u9ed2\u5b57\u3067\u3082\u8cc7\u91d1\u7e70\u308a\u304c\u82e6\u3057\u304f\u306a\u308b\u539f\u56e0\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id29\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u4e0a\u306f\u5229\u76ca\u8a08\u7b97\u306b\u5f71\u97ff\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u53ce\u76ca\u3068\u3057\u3066\u3001\u58f2\u4e0a\u539f\u4fa1\u3084\u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\u8cbb\u7b49\u3068\u5bfe\u5fdc\u3057\u3001\u5229\u76ca\u8a08\u7b97\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002\u639b\u3051\u53d6\u5f15\u3067\u3082\u53ce\u76ca\u8a8d\u8b58\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u58f2\u4e0a\u304c\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u5165\u91d1\u524d\u306b\u5229\u76ca\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id30\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u58f2\u639b\u91d1\u306f\u56de\u53ce\u307e\u3067\u73fe\u91d1\u306b\u306a\u3089\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cc7\u7523\u3068\u3057\u3066\u6b8b\u308a\u3001\u5165\u91d1\u3055\u308c\u308b\u3068\u9810\u91d1\u7b49\u3078\u5909\u308f\u308a\u307e\u3059\u3002\u58f2\u639b\u91d1\u306e\u5897\u52a0\u304c\u7d9a\u304f\u3068\u3001\u58f2\u4e0a\u62e1\u5927\u306b\u4f34\u3063\u3066\u4ed5\u5165\u308c\u3001\u4eba\u4ef6\u8cbb\u3001\u5916\u6ce8\u8cbb\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u5148\u884c\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5229\u76ca\u3068\u73fe\u91d1\u6b8b\u9ad8\u306f\u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u58f2\u4e0a\u4e88\u7b97\u3068\u306f\u5225\u306b\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u4e88\u5b9a\u3092\u8cc7\u91d1\u7e70\u308a\u8868\u3078\u53cd\u6620\u3057\u307e\u3059\u3002<\/strong> J-Net21\u3082\u3001\u8cc7\u91d1\u7e70\u308a\u8868\u3067\u306f\u73fe\u91d1\u53ce\u652f\u3092\u55b6\u696d\u53ce\u652f\u3001\u8ca1\u52d9\u53ce\u652f\u7b49\u306b\u5206\u3051\u3001\u8cc7\u91d1\u4e0d\u8db3\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3059\u308b\u8003\u3048\u65b9\u3092\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id31\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u56de\u53ce\u9045\u5ef6\u306f\u671f\u9593\u5225\u306b\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u639b\u91d1\u6b8b\u9ad8\u306e\u5408\u8a08\u3060\u3051\u3067\u306a\u304f\u3001\u671f\u65e5\u524d\u30011\uff5e30\u65e5\u8d85\u904e\u300131\uff5e60\u65e5\u8d85\u904e\u306a\u3069\u3001\u7d4c\u904e\u671f\u9593\u5225\u306b\u5206\u3051\u308b\u3068\u56de\u53ce\u9045\u5ef6\u3092\u767a\u898b\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/www.facmatch.jp\/column\/accounts-receivable-aging\/\">\u58f2\u639b\u91d1\u306e\u30a8\u30a4\u30b8\u30f3\u30b0\u3068\u306f\uff1f<\/a>\u300d\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<span id=\"index_id32\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<span id=\"index_id36\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-09\" class=\"wp-block-heading\">\u6708\u6b21\u30fb\u6c7a\u7b97\u3067\u58f2\u639b\u91d1\u3068\u58f2\u4e0a\u3092\u70b9\u691c\u3059\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-09-v4.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-09-v4.webp\" class=\"wp-image-2552\" width=\"1200\" height=\"791\" alt=\"\u6708\u6b21\u306b\u7167\u5408\u3059\u308b3\u3064\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-09-v4.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-09-v4-300x198.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-09-v4-1024x675.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-09-v4-768x506.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6708\u672b\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u58f2\u639b\u91d1\u3001\u53d6\u5f15\u5148\u5225\u5143\u5e33\u3001\u8acb\u6c42\u66f8\u5225\u306e\u672a\u56de\u53ce\u4e00\u89a7\u306e\u5408\u8a08\u3092\u7167\u5408\u3057\u307e\u3059\u3002<\/strong>\u767b\u9332\u6f0f\u308c\u3084\u6b8b\u9ad8\u306e\u305a\u308c\u304c\u306a\u3044\u304b\u3092\u3001\u53d6\u5f15\u306e\u8a18\u9332\u3068\u7167\u3089\u3057\u3066\u70b9\u691c\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u30b3\u30fc\u30c9\u3001\u6848\u4ef6\u756a\u53f7\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8a08\u4e0a\u65e5\u3001\u652f\u6255\u671f\u65e5\u3092\u5171\u901a\u306e\u9805\u76ee\u3068\u3057\u3066\u6b8b\u3057\u3066\u304a\u304f\u3068\u3001\u5dee\u7570\u304c\u51fa\u305f\u53d6\u5f15\u307e\u3067\u623b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6708\u6b21\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><\/p>\n\n\n\n<ul>\n<li><p>\u7d0d\u54c1\u30fb\u691c\u53ce\u6e08\u307f\u53d6\u5f15\u304c\u58f2\u4e0a\u3078\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u540c\u3058\u58f2\u4e0a\u3092\u7d0d\u54c1\u6642\u3068\u8acb\u6c42\u6642\u306b\u4e8c\u91cd\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044<\/p>\n<\/li>\n<li><p>\u5165\u91d1\u6642\u306b\u58f2\u4e0a\u3092\u518d\u8a08\u4e0a\u305b\u305a\u3001\u58f2\u639b\u91d1\u3092\u6e1b\u3089\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u53d6\u5f15\u5148\u5225\u30fb\u8acb\u6c42\u66f8\u5225\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u8fd4\u54c1\u3001\u5024\u5f15\u304d\u3001\u624b\u6570\u6599\u3001\u76f8\u6bba\u306e\u6839\u62e0\u304c\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b<\/p>\n<\/li>\n<li><p>\u671f\u65e5\u8d85\u904e\u50b5\u6a29\u306e\u7406\u7531\u3001\u62c5\u5f53\u8005\u3001\u6b21\u56de\u5bfe\u5fdc\u65e5\u304c\u8a18\u9332\u3055\u308c\u3066\u3044\u308b<\/p>\n<\/li>\n<\/ul>\n\n\n\n<span id=\"index_id37\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h3 class=\"wp-block-heading\">\u6c7a\u7b97\u524d\u306b\u672a\u8acb\u6c42\u30fb\u672a\u56de\u53ce\u3068\u4fdd\u5b58\u8cc7\u6599\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306f\u3001\u4e8b\u696d\u306e\u8a18\u5e33\u306b\u304a\u3044\u3066\u58f2\u4e0a\u3052\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3084\u5e74\u672b\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u3092\u8a18\u8f09\u3059\u308b\u8003\u3048\u65b9\u3092\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002\u6c7a\u7b97\u524d\u306b\u306f\u3001\u8acb\u6c42\u66f8\u672a\u767a\u884c\u306e\u58f2\u4e0a\u3001\u5165\u91d1\u6e08\u307f\u672a\u6d88\u8fbc\u3001\u9577\u671f\u6ede\u7559\u3001\u8cb8\u5012\u308c\u306e\u53ef\u80fd\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e33\u7c3f\u3084\u8a3c\u6191\u306e\u4fdd\u5b58\u671f\u9593\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6cd5\u4eba\u306b\u3064\u3044\u3066\u56fd\u7a0e\u5e81\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u4ed5\u8a33\u5e33\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3001\u58f2\u4e0a\u5e33\u7b49\u3092\u5e33\u7c3f\u306e\u4f8b\u3068\u3057\u3066\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id38\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-10\" class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-10-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-10-v1.webp\" class=\"wp-image-2500\" width=\"1200\" height=\"603\" alt=\"\u8a08\u4e0a\u6e08\u307f\u306e\u58f2\u639b\u91d1\u56de\u53ce\u3067\u306f\u58f2\u4e0a\u3092\u91cd\u306d\u306a\u3044\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-10-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-10-v1-300x151.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-10-v1-1024x515.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-10-v1-768x386.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u3068\u58f2\u4e0a\u306f\u540c\u3058\u53d6\u5f15\u3067\u767b\u5834\u3057\u3066\u3082\u3001\u8cc7\u7523\u3068\u53ce\u76ca\u3068\u3044\u3046\u5f79\u5272\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong>\u5165\u91d1\u3084\u8acb\u6c42\u306e\u969b\u306b\u8ff7\u3046\u70b9\u3092\u3001\u4ed5\u8a33\u3068\u8a08\u4e0a\u6642\u671f\u306b\u5206\u3051\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u58f2\u639b\u91d1\u3068\u58f2\u4e0a\u306f\u540c\u3058\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u58f2\u639b\u91d1\u306f\u5f8c\u65e5\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u8868\u3059\u8cc7\u7523\u3001\u58f2\u4e0a\u306f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3067\u751f\u3058\u308b\u53ce\u76ca\u3067\u3059\u3002\u639b\u3051\u58f2\u4e0a\u306e\u4ed5\u8a33\u3067\u306f\u540c\u6642\u306b\u767b\u5834\u3057\u307e\u3059\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u5f79\u5272\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u58f2\u639b\u91d1\u306f\u58f2\u4e0a\u306b\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u639b\u3051\u3067\u58f2\u308a\u4e0a\u3052\u305f\u53d6\u5f15\u3067\u306f\u3001\u58f2\u4e0a\u3092\u8a8d\u8b58\u3059\u308b\u3068\u540c\u6642\u306b\u672a\u56de\u53ce\u984d\u3092\u58f2\u639b\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u58f2\u4e0a\u9ad8\u306f\u671f\u9593\u4e2d\u306e\u53ce\u76ca\u3001\u58f2\u639b\u91d1\u6b8b\u9ad8\u306f\u6642\u70b9\u306e\u672a\u56de\u53ce\u984d\u306a\u306e\u3067\u3001\u4e21\u8005\u306e\u91d1\u984d\u306f\u901a\u5e38\u4e00\u81f4\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u58f2\u639b\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u3068\u304d\u306b\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u767a\u751f\u6642\u306b\u58f2\u4e0a\u3092\u8a08\u4e0a\u6e08\u307f\u306a\u3089\u3001\u5165\u91d1\u6642\u306b\u58f2\u4e0a\u3092\u518d\u8a08\u4e0a\u3057\u307e\u305b\u3093\u3002\u901a\u5e38\u306f\u501f\u65b9\u306b\u666e\u901a\u9810\u91d1\u3001\u8cb8\u65b9\u306b\u58f2\u639b\u91d1\u3092\u8a18\u9332\u3057\u3001\u8cc7\u7523\u3092\u58f2\u639b\u91d1\u304b\u3089\u9810\u91d1\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u65e5\u306b\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u5fc5\u305a\u3057\u3082\u8acb\u6c42\u66f8\u767a\u884c\u65e5\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5546\u54c1\u306e\u5f15\u6e21\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3001\u691c\u53ce\u6761\u4ef6\u306a\u3069\u3001\u5951\u7d04\u3068\u53d6\u5f15\u5b9f\u614b\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u8a8d\u8b58\u6642\u70b9\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u58f2\u639b\u91d1\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u3069\u3053\u306b\u8868\u793a\u3055\u308c\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u4e00\u822c\u306b\u3001\u901a\u5e38\u306e\u55b6\u696d\u53d6\u5f15\u306b\u3088\u308b\u58f2\u639b\u91d1\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6d41\u52d5\u8cc7\u7523\u306b\u8868\u793a\u3055\u308c\u307e\u3059\u3002\u56de\u53ce\u4e0d\u80fd\u306e\u304a\u305d\u308c\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u7b49\u3082\u3042\u308f\u305b\u3066\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u7a0e\u8fbc11\u4e07\u5186\u306e\u639b\u3051\u58f2\u4e0a\u306f\u3069\u3046\u4ed5\u8a33\u3057\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u306e\u5358\u7d14\u5316\u3057\u305f\u4f8b\u3067\u306f\u3001\u501f\u65b9\u306b\u58f2\u639b\u91d111\u4e07\u5186\u3001\u8cb8\u65b9\u306b\u58f2\u4e0a11\u4e07\u5186\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3067\u306f\u3001\u8cb8\u65b9\u3092\u58f2\u4e0a10\u4e07\u5186\u3068\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b491\u4e07\u5186\u306b\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u58f2\u4e0a\u306f\u3042\u308b\u306e\u306b\u73fe\u91d1\u304c\u5897\u3048\u306a\u3044\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u639b\u3051\u58f2\u4e0a\u306f\u5165\u91d1\u524d\u3067\u3082\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u3001\u58f2\u4e0a\u30fb\u5229\u76ca\u304c\u5897\u3048\u3066\u3082\u672a\u56de\u53ce\u984d\u306f\u58f2\u639b\u91d1\u306b\u6b8b\u308a\u307e\u3059\u3002\u652f\u6255\u3044\u304c\u5148\u884c\u3059\u308b\u5834\u5408\u306f\u3001\u56de\u53ce\u4e88\u5b9a\u3092\u8cc7\u91d1\u7e70\u308a\u8868\u3078\u53cd\u6620\u3057\u3066\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<span id=\"index_id39\" class=\"facmatch-legacy-anchor\" aria-hidden=\"true\"><\/span>\n\n\n\n<h2 id=\"section-11\" class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-11-v1.webp\" target=\"_blank\" rel=\"noopener\" title=\"\u753b\u50cf\u3092\u62e1\u5927\"><img src=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-11-v1.webp\" class=\"wp-image-2501\" width=\"1200\" height=\"729\" alt=\"\u767a\u751f\u3068\u5165\u91d1\u3092\u5206\u3051\u3066\u4e8c\u91cd\u8a08\u4e0a\u3092\u9632\u3050\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-11-v1.webp 1200w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-11-v1-300x182.webp 300w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-11-v1-1024x622.webp 1024w, https:\/\/www.facmatch.jp\/column\/wp-content\/uploads\/2026\/10\/accounts-receivable-sales-entry-h2-section-11-v1-768x467.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u58f2\u639b\u91d1\u306f\u5f8c\u65e5\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u793a\u3059\u8cc7\u7523\u3001\u58f2\u4e0a\u306f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3067\u751f\u3058\u305f\u53ce\u76ca\u3067\u3059\u3002<\/strong>\u639b\u3051\u58f2\u4e0a\u306e\u767a\u751f\u6642\u306b\u306f\u501f\u65b9\u3078\u58f2\u639b\u91d1\u3001\u8cb8\u65b9\u3078\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3001\u5165\u91d1\u6642\u306b\u306f\u501f\u65b9\u3078\u9810\u91d1\u3001\u8cb8\u65b9\u3078\u58f2\u639b\u91d1\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u767a\u751f\u6642\u3068\u5165\u91d1\u6642\u3092\u5206\u3051\u3001\u5165\u91d1\u6642\u306b\u58f2\u4e0a\u3092\u4e8c\u91cd\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068<\/strong>\u304c\u57fa\u672c\u3067\u3059\u3002\u8acb\u6c42\u66f8\u767a\u884c\u65e5\u3060\u3051\u3067\u58f2\u4e0a\u8a08\u4e0a\u65e5\u3092\u6c7a\u3081\u305a\u3001\u5951\u7d04\u3001\u7d0d\u54c1\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3001\u691c\u53ce\u7b49\u306e\u5b9f\u614b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p 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