内田正剛 会計をわかりやすく簡単に
内田正剛 会計をわかりやすく簡単に公認会計士の内田正剛(うちだ会計事務所)です。会計をわかりやすく簡単に解説します。
| Publishes | Daily | Episodes | 368 | Founded | 5 years ago |
|---|---|---|---|---|---|
| Language |  Japanese | Number of Listeners | Categories | ManagementBusiness |
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Latest Episodes
税効果会計で見かける「評価性引当額」は、繰延税金資産の何でしょうか？「評価性引当額と繰延税金資産の関係」について、わかりやすく簡単に解説します。 【当動画のブログ】 https://office.uchida016.net/allowance-of-dta/ more
「リース料総額の割引現在価値計算ってどうするの？」に注目した解説動画です。今回は、リースの現在価値基準の計算方法を、割引率の考え方とともにお伝えします。 【当エピソードのブログ】 https://office.uchida016.net/lease-dcf-information/ more
「減損損失を計上したら、その後の減価償却計算はどうなる？」に注目した解説動画です。今回は、減損後の減価償却や耐用年数の短縮はどうするのかを、取得原価の取扱いとともに、わかりやすく簡単に解説します。 【当エピソードのブログ】 https://office.uchida016.net/after-impairment-depreciation/ more
「リース資産の金額はいくらにしたらいいか？」ファイナンス・リース取引の判定の次に気になるトピックですよね。そこで今回は、「リース資産の計上金額」に注目して、計算方法はどうするかわかりやすく簡単に解説します。 【当エピソードの解説ブログ】 https://office.uchida016.net/lease-asset-bookvalue/ more
退職給付の計算では、要件を満たすとシンプルな計算をする簡便法の適用が認められています。そこで今回は、退職給付の簡便法の計算方法や期末自己都合要支給額とは何かをわかりやすく簡単に解説します。 【当動画のブログ】 https://office.uchida016.net/retirement-benefits-exception/ 【会計をわかりやすく解説】 https://note.com/uchida016 【インスタグラム】 https://www.instagram.com/uchida01... more
直送取引の収益認識における、本人代理人判定をはじめとした売上計上の時期と仕訳などの検討ポイントを、わかりやすく簡単に解説しました。 【当動画のブログ】 https://office.uchida016.net/direct-revenue-rules/ more
簡単な数値例を使いつつ、退職給付の転がし計算をどうするのか、わかりやすく解説します。 【当エピソードのブログ】 https://office.uchida016.net/korogashi-calculating-example/ more
「留保利益の税効果」は、「会計と法人税の一時的な差」という一時差異のポイントを押さえれば難しくありません。そこで今回は、子会社の留保利益の税効果の考え方と仕訳をわかりやすく簡単に解説します。 【簡単な計算例】 https://note.com/uchida016/n/n0be2b65fb452?sub_rt=share_pw 【当動画のブログ】 https://office.uchida016.net/retained-earnings-dtax/ 【会計をわかりやすく解説】 https://n... more
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内田正剛 会計をわかりやすく簡単に launched 5 years ago and published 368 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.
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