[{"@context":"http:\/\/schema.org\/","@type":"BlogPosting","@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/9331#BlogPosting","mainEntityOfPage":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/9331","headline":"\u539f\u6599\uff08\u751f\u7523\uff09 – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2","name":"\u539f\u6599\uff08\u751f\u7523\uff09 – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2","description":"before-content-x4 \u539f\u6750\u6599 \u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6d41\u901a\u8cc7\u7523\u306e\u4e00\u90e8\u3067\u3042\u308a\u3001\u751f\u7523\u306e\u751f\u7523\u306b\u304a\u3051\u308b\u88fd\u54c1\u306e\u76f4\u63a5\u7684\u306a\u90e8\u5206\u3068\u306a\u308b\u4f1a\u8a08\u304a\u3088\u3073\u6750\u6599\u7ba1\u7406\u306e\u6750\u6599\u3067\u3059\u3002 after-content-x4 \u52d5\u4f5c\u6750\u3084\u88dc\u52a9\u6750\u6599\u306e\u3088\u3046\u306b\u3001\u539f\u6750\u6599\u306f\u6750\u6599\u306e1\u3064\u3067\u3059\u3002 [\u521d\u3081] 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[2] \u539f\u6750\u6599\u306f\u3001\u88fd\u54c1\u306e\u4e3b\u8981\u306a\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u3067\u3059\u3002\u4e00\u6b21\u751f\u7523\u306e\u6750\u6599\u3068 \u4e0a\u6d41\u306e\u751f\u7523\u30ec\u30d9\u30eb\u304b\u3089\u306e\u5b8c\u6210\u54c1 \u3002\u5782\u76f4\u751f\u7523\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u4f01\u696d\u306e\u5b8c\u6210\u54c1\u306f\u3001\u4ed6\u306e\u4e0b\u6d41\u4f01\u696d\uff08\u5bb6\u5177\u5de5\u5834\u306e\u88fd\u6750\u6240\u306e\u53d6\u7de0\u5f79\u4f1a\uff09\u306e\u539f\u6750\u6599\u3068\u898b\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002 [3] \u81ea\u52d5\u8eca\u696d\u754c\u3067\u306f\u3001\u5b8c\u5168\u306a\u5efa\u8a2d\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\uff08\u7d99\u624b\uff09\u304c\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u3088\u3063\u3066\u8cfc\u5165\u3055\u308c\u3001\u8eca\u4e21\u306e\u751f\u7523\u3092\u3055\u3089\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u306a\u304f\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u3089\u306f\u3001\u81ea\u52d5\u8eca\u751f\u7523\u306b\u304a\u3051\u308b\u539f\u6750\u6599\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002 [5] after-content-x4 \u539f\u6750\u6599 – \u96c6\u4e2d\u7523\u696d \u539f\u6750\u6599\u306f\u3001\u751f\u7523\u30d7\u30ed\u30bb\u30b9\u306e\u5927\u90e8\u5206\u3092\u5360\u3081\u308b\u3082\u306e\u3067\u3042\u308b\u3001\u307e\u305f\u306f\u9244\u92fc\u7523\u696d\u3001\u7e4a\u7dad\u7523\u696d\u3001\u5316\u5b66\u7523\u696d\u306a\u3069\u306e\u4f9b\u7d66\u5168\u4f53\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002\u306e\u30d3\u30b8\u30cd\u30b9\u6307\u6a19 \u539f\u6750\u6599\u306e\u5f37\u5ea6","datePublished":"2019-01-16","dateModified":"2019-01-16","author":{"@type":"Person","@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/author\/lordneo#Person","name":"lordneo","url":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/author\/lordneo","image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/44a4cee54c4c053e967fe3e7d054edd4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/44a4cee54c4c053e967fe3e7d054edd4?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Enzyklop\u00e4die","logo":{"@type":"ImageObject","@id":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","url":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/wikimedia.org\/api\/rest_v1\/media\/math\/render\/svg\/f4fc3f4d5e832c1dd4f43313e2af64cd04271011","url":"https:\/\/wikimedia.org\/api\/rest_v1\/media\/math\/render\/svg\/f4fc3f4d5e832c1dd4f43313e2af64cd04271011","height":"","width":""},"url":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/9331","wordCount":1223,"articleBody":" 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[]).push({});after-content-x4Rohstoffintensit\u00e4t [in\uff05 ] {displayStyle {text {raw Material sensity [in}}\u3001\uff05]} \u3001 Aufwand abz\u00fcglich Erl\u00f6se f\u00fcr Rohstoffe im Gesch\u00e4ftsjahr{displaystyle {text {\u52aa\u529b\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u306e\u539f\u6750\u6599\u306e\u53ce\u76ca\u3092\u5dee\u3057\u5f15\u3044\u305f}}}} \u305f\u3068\u3048\u3070\u3001ge\uff08\u30de\u30cd\u30fc\u30e6\u30cb\u30c3\u30c8\uff09\u3067\u3001\u20ac\u3001 Umlaufverm\u00f6gen im Gesch\u00e4ftsjahr{displaystyle {Text {\u4f1a\u8a08\u5e74\u5ea6\u306e\u6d41\u901a\u8cc7\u7523}}} \u305f\u3068\u3048\u3070\u3001GE\uff08\u30de\u30cd\u30fc\u30e6\u30cb\u30c3\u30c8\uff09\u3067\u306f\u3002 \u3053\u306e\u91cd\u8981\u306a\u4eba\u7269\u306f\u3001\u4f1a\u793e\u306e\u30c7\u30fc\u30bf\u306e\u4e00\u90e8\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u6cd5\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u539f\u6750\u6599\u3082\u542b\u307e\u308c\u308b\u5009\u5eab\u306e\u682a\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306e\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u306b\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 [6] \u57fa\u790e\u306f\u3067\u3059 \u00a7266 \u30d1\u30e9\u30b0\u30e9\u30d52\u30e9\u30a4\u30c8\u3002BI No. 1 HGB\u3001\u8cc7\u7523\u5074\u306e\u73fe\u5728\u306e\u8cc7\u7523\u3092\u4f1a\u8a08\u306e\u305f\u3081\u306b\u30a2\u30af\u30c6\u30a3\u30d6\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 [6] \u539f\u6750\u6599\u306f\u500b\u5225\u306e\u9332\u97f3\u3068\u3057\u3066\u4e88\u7d04\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u7c21\u7d20\u5316\u3055\u308c\u305f\u624b\u9806\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u3059\u3002 [6] \u3059\u3079\u3066\u306e\u6750\u6599\u3068\u540c\u69d8\u306b\u3001\u539f\u6750\u6599\u306f\u53b3\u5bc6\u306a\u6700\u4f4e\u5024\u306e\u539f\u5247\u306b\u5f93\u3063\u3066\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u306b\u6d41\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6700\u4f4e\u4fa1\u683c\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306e\u53d6\u5f97\u8cbb\u7528\u307e\u305f\u306f\u5e02\u5834\u4fa1\u683c\/\u8a3c\u5238\u53d6\u5f15\u6240\u4fa1\u683c\uff09\u3092\u5e38\u306b\u8a55\u4fa1\u306b\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002 [6] \u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u539f\u6750\u6599\u306f \u00a7266 \u30d1\u30e9\u30b0\u30e9\u30d52\u30e9\u30a4\u30c8B I No. 1 HGB\u304c\u6d3b\u6027\u5316\u3055\u308c\u305f\u305f\u3081\u3001\u96fb\u6d41\u306e\u4e00\u90e8\u3092\u4f9b\u7d66\u3068\u3057\u3066\u5f62\u6210\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u305d\u306e\u5bfe\u8c61\u3067\u3059 \u00a7253 \u30d1\u30e9\u30b0\u30e9\u30d54 HGB\u6700\u4f4e\u5024\u306e\u539f\u5247\u306eHGB\u3067\u306f\u3001\u7372\u5f97\u8cbb\u7528\u307e\u305f\u306f\u682a\u5f0f\u5e02\u5834\u307e\u305f\u306f\u5e02\u5834\u4fa1\u683c\u306e\u4f4e\u4e0b\u3092\u8a55\u4fa1\u306b\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u540c\u69d8\u306e\u539f\u6750\u6599\u3092\u8981\u7d04\u3067\u304d\u308b\u5834\u5408\u3001\u56fa\u5b9a\u5024\u624b\u9806\u306e\u30b3\u30f3\u30c6\u30ad\u30b9\u30c8\u3067\u306e\u8a55\u4fa1\u304c\u53ef\u80fd\u3067\u3059\u3002 [7] 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HGB\u30b3\u30e1\u30f3\u30c8 \u30012009\u5e74\u3001S\u3002953\u3002  \u2191 a b c d  \u539f\u6750\u6599\u3002 bwl-lexikon.de-internet\u30dd\u30fc\u30bf\u30eb\u30012021\u5e748\u67084\u65e5\u306b\u30a2\u30af\u30bb\u30b9\u3055\u308c\u305f\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3002  \u2191  Klaus Bertram\/Ralph Brinkmann\/Harald Kessler\/StefanM\u00fcller\u3001 Haufe HGB\u30b3\u30e1\u30f3\u30c8 \u30012009\u5e74\u3001PL 138; ISBN 9783648082447        (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4"},{"@context":"http:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"item":{"@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/#breadcrumbitem","name":"Enzyklop\u00e4die"}},{"@type":"ListItem","position":2,"item":{"@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki10\/archives\/9331#breadcrumbitem","name":"\u539f\u6599\uff08\u751f\u7523\uff09 – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2"}}]}]